Tax Advisers - Deloitte

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Argentina Alejandro Claudio Altamirano Estudio Beccar Varela, Buenos Aires Francisco J Antognini Ernst & Young, Buenos Aires Rubén O Asorey Asorey & Navarrine, Buenos Aires Manuel María Benites Pérez Alati Grondona Benites Arntsen & Martinez, Buenos Aires Carlos Casanovas Ernst & Young, Buenos Aires Marcelo A Castillo KPMG, Buenos Aires Andrés M Edelstein PricewaterhouseCoopers, Buenos Aires Diego Etchepare (see bio) PricewaterhouseCoopers, Buenos Aires Jorge Gebhardt Ernst & Young, Buenos Aires Eduardo Gil Roca PricewaterhouseCoopers, Buenos Aires Gabriel Gotlib Marval O’Farell & Mairal, Buenos Aires Carlos Iannucci (see bio) Deloitte, Buenos Aires (see advert on inside front) Susana C Navarrine Asorey & Navarrine, Buenos Aires Matias Olivero Vila Bruchou Fernandez Madero Lombardi & Mitrani, Buenos Aires Daniel Rybnik EnterPricing, Buenos Aires Alberto Tarsitano Cárdenas Di Cio Romero & Tarsitano, Buenos Aires Guillermo Orlando Teijeiro Negri & Teijeiro Abogados, Buenos Aires Miguel Alejandro Máximo Tesón Estudio O’Farrell, Buenos Aires Pablo F Tonina (see bio) Deloitte, Buenos Aires (see advert on inside front) 8 Guide to the World’s Leading Tax Advisers
Available in the Expert Guides series... 2006 ORDER FORM £65/€100/US$110 per copy. Please send me the following guides No. of copies Best of the Best 2006 Aviation 2006 Competition and Antitrust 2006 Commercial Arbitration 2006 Insurance and Reinsurance 2006 Mergers and Acquisitions 2006 Private Equity 2006 Project Finance 2006 Trade Mark 2006 Capital Markets 2005 Transfer Pricing 2005 US Healthcare 2005 Total £/€/US$: 2005 If you regularly interact with the legal profession in a specific practice area anywhere in the world, you should obtain a copy of the relevant Expert Guide for just £65/€100/US$110 YOUR DETAILS Name: Position: Company: Address: City/State: Post Code: Country: Email: Tel: Fax: METHOD OF PAYMENT Please debit my credit card Amex Diners Club MasterCard Visa Card No: Expiry date: _____/______ Please find enclosed a cheque payable to ‘Euromoney Institutional Investor PLC’ Please invoice me/my company (Purchase Order Number: ____________________________) Signature: _________________ Date: ____/____/____ 4 easy ways Tel: +44 (0) 20 7779 8418 Email: thlivka@legalmediagroup.com to order: Fax: +44 (0) 20 7779 8678 Post to: Tatiana Hlivka, Expert Guides, Nestor House, Playhouse Yd, London EC4V 5EX, UK
Page 1: www.expertguides.com The Legal Medi
Page 4 and 5: Methodology Welcome to the 2007 Gui
Page 6 and 7: Argentina Taxes, the global picture
Page 8 and 9: Argentina Carlos Iannucci Deloitte
Page 12 and 13: Australia Mark Green Minter Ellison
Page 14 and 15: Australia Charles Armitage Allens A
Page 16 and 17: Commercial Banking & finance and ca
Page 18 and 19: Austria Wolf-Dieter Arnold ARNOLD R
Page 20 and 21: Belgium for intellectual property;
Page 22 and 23: Belgium Jacques De Witte Deloitte B
Page 24 and 25: Belgium Jan A Roels Deloitte Berken
Page 26 and 27: Belgium Dirk Van Stappen KPMG Prins
Page 28 and 29: Belgium Bolivia Jan A Roels (see bi
Page 30 and 31: Brazil João Alfredo Branco Deloitt
Page 32 and 33: Brazil Gustavo Lian Haddad Lefosse
Page 34 and 35: Brazil Cristina Arantes A Berry (se
Page 36 and 37: Canada 2006 - a year of significant
Page 38 and 39: Canada Albert Baker Deloitte 1055 D
Page 40 and 41: Canada Brian R Carr Fraser Milner C
Page 42 and 43: Canada Wilfrid Lefebvre QC Ogilvy R
Page 44 and 45: Canada Warren J A Mitchell, QC Thor
Page 46 and 47: Canada Joel Alan Nitikman Fraser Mi
Page 48 and 49: Canada Michael J O’Keefe Thorstei
Page 50 and 51: Canada Sandra Slaats Deloitte 181 B
Page 52 and 53: Canada Jeffrey C Trossman Blake, Ca
Page 54 and 55: Canada Barbara Worndl Aird & Berlis
Page 56 and 57: Canada Firoz Ahmed Osler Hoskin & H
Page 58 and 59: Canada Alan M Schwartz Fasken Marti
Page 60 and 61:
Chile Anthony Cook Deloitte Av Prov
Page 62 and 63:
Chile Julio Pereira Pricewaterhouse
Page 64 and 65:
China Joseph Tse Deloitte 30/F Bund
Page 66 and 67:
Colombia Jaime Vargas-Cifuentes Del
Page 68 and 69:
Cyprus Andreas Neocleous Andreas Ne
Page 70 and 71:
Cyprus Andreas Neocleous (see bio)
Page 72 and 73:
Czech Republic Jan Capek (see bio)
Page 74 and 75:
Denmark Lars Loftager Jørgensen De
Page 76 and 77:
Finland Arto Kukkonen HH Partners M
Page 78 and 79:
Finland Outi Ukkola Deloitte Porkka
Page 80 and 81:
France Pierre-Jean Douvier CMS Bure
Page 82 and 83:
France Edouard Milhac CMS Bureau Fr
Page 84 and 85:
France Claire Acard Ernst & Young,
Page 86 and 87:
Germany New directions for tax in G
Page 88 and 89:
Germany Hubertus Baumhoff Flick Goc
Page 90 and 91:
Germany Michael Best P+P Pöllath +
Page 92 and 93:
Germany Dieter Endres Pricewaterhou
Page 94 and 95:
Germany Wilhelm Haarmann HAARMANN P
Page 96 and 97:
Germany Jürgen Lüdicke Pricewater
Page 98 and 99:
Germany Andreas Rodin P+P Pöllath
Page 100 and 101:
Germany Wolfgang Tischbirek P+P Pö
Page 102 and 103:
Germany Alexander Voegele NERA Econ
Page 104 and 105:
Germany Holger Häuselmann Freshfie
Page 106 and 107:
Hong Kong SAR Kaiser Kwan Deloitte
Page 108 and 109:
Hong Kong SAR Vaughn Barber KPMG, H
Page 110 and 111:
Hungary Péter Oszkó Deloitte Dóz
Page 112 and 113:
India Mukesh Butani BMR & Associate
Page 114 and 115:
India S Madhavan PricewaterhouseCoo
Page 116 and 117:
India Pranav N Sayta Ernst & Young
Page 118 and 119:
India Mukesh H Butani (see bio) BMR
Page 120 and 121:
Ireland Aidan Fagan Deloitte Deloit
Page 122 and 123:
Ireland Israel Fintan Clancy Arthur
Page 124 and 125:
Italy Enrico Vitali Vitali Romagnol
Page 126 and 127:
Japan Setsuko Fukushima Deloitte To
Page 128 and 129:
Japan Ken Okawara Shin Nihon Ernst
Page 130 and 131:
Japan Koichi Sekiya Shin Nihon Erns
Page 132 and 133:
Luxembourg Luxembourg on the move R
Page 134 and 135:
Luxembourg René Beltjens Pricewate
Page 136 and 137:
Luxembourg Jean-Pierre Winandy Loye
Page 138 and 139:
Mexico Jaime González-Bendiksen Ba
Page 140 and 141:
Mexico Javier Goyeneche Deloitte Pa
Page 142 and 143:
Mexico Enrique Calvo Nicolau Calvo
Page 144 and 145:
The Netherlands The rapid changes i
Page 146 and 147:
The Netherlands Roderik Bouwman DLA
Page 148 and 149:
The Netherlands Rutger Hafkenscheid
Page 150 and 151:
The Netherlands Peter Willeme Deloi
Page 152 and 153:
The Netherlands Charles J Langereis
Page 154 and 155:
New Zealand While the FDR proposals
Page 156 and 157:
New Zealand Thomas Pippos Deloitte
Page 158 and 159:
Norway Svein G Andresen KPMG KPMG H
Page 160 and 161:
Norway Anders H Liland KPMG Law Adv
Page 162 and 163:
Norway Panama Svein G Andresen (see
Page 164 and 165:
Poland Leszek Tokarski Deloitte ul
Page 166 and 167:
Portugal Luís Belo Deloitte Praça
Page 168 and 169:
Portugal Diogo Leite de Campos PLMJ
Page 170 and 171:
Portugal Rosa Freitas Deloitte Edif
Page 172 and 173:
Portugal Miguel Leónidas Rocha Del
Page 174 and 175:
Russia Lioudmila Mamet Pricewaterho
Page 176 and 177:
Russia Alexander A Bychkov Baker &
Page 178 and 179:
Singapore Sum Yee-Loong Deloitte 6
Page 180 and 181:
Singapore Choy Wai Cheong Ernst & Y
Page 182 and 183:
South Africa It should also be note
Page 184 and 185:
South Africa A major advantage of t
Page 186 and 187:
South Africa Anne Bennett Deloitte
Page 188 and 189:
South Africa David Clegg Ernst & Yo
Page 190 and 191:
South Africa Michael Honiball KPMG
Page 192 and 193:
South Africa Sean Kruger Ernst & Yo
Page 194 and 195:
South Africa Mark Linington Webber
Page 196 and 197:
South Africa Anne Bennett (see bio)
Page 198 and 199:
South Korea So-Yong Kim Deloitte Ha
Page 200 and 201:
South Korea Il-Hwan Oh Samil Pricew
Page 202 and 203:
South Korea Sai Ree Yun Woo Yun Kan
Page 204 and 205:
Spain Tax reforms keep pace with ec
Page 206 and 207:
Spain Ángel Calleja Garrigues Herm
Page 208 and 209:
Spain Ricardo Gómez Garrigues Herm
Page 210 and 211:
Spain Antonio Valdivia Garrigues Av
Page 212 and 213:
Sweden Joachim Agrell Deloitte Rehn
Page 214 and 215:
Sweden Ernst Forsberg Pricewaterhou
Page 216 and 217:
Sweden Joachim Agrell (see bio) Del
Page 218 and 219:
Switzerland Peter Athanas Ernst & Y
Page 220 and 221:
Switzerland Walter H Boss Blum Atto
Page 222 and 223:
Switzerland Philip Robinson Ernst &
Page 224 and 225:
Switzerland Peter R Altenburger (se
Page 226 and 227:
United Kingdom Chris Adams Deloitte
Page 228 and 229:
United Kingdom Terry Awan Deloitte
Page 230 and 231:
United Kingdom Andrew Casley Pricew
Page 232 and 233:
United Kingdom Fred R Gander Dewey
Page 234 and 235:
United Kingdom Steve Hasson Pricewa
Page 236 and 237:
United Kingdom Andrew Hickman KPMG
Page 238 and 239:
United Kingdom Charles G Lubar Morg
Page 240 and 241:
United Kingdom Chris Rolfe Pricewat
Page 242 and 243:
United Kingdom Eric Tomsett Deloitt
Page 244 and 245:
United Kingdom Steve Edge Slaughter
Page 246 and 247:
United Kingdom Eelco van der Stok F
Page 248 and 249:
United States Foreign tax credit Fo
Page 250 and 251:
United States William J Amon Deloit
Page 252:
United States J Gregory Ballentine
Page 255 and 256:
United States Henry J Birnkrant Als
Page 257 and 258:
United States David H Brockway McKe
Page 259 and 260:
United States Richard A Clark Deloi
Page 261 and 262:
United States Robert T Cole Alston
Page 263 and 264:
United States Philip C Cook Alston
Page 265 and 266:
United States Maurice Emmer Deloitt
Page 267 and 268:
United States James P Fuller Fenwic
Page 269 and 270:
United States Jorge A Gross Pricewa
Page 271 and 272:
United States Steven D Harris KPMG
Page 273 and 274:
United States Kenneth H Heitner Wei
Page 275 and 276:
United States Nancy L Iredale Paul,
Page 277 and 278:
United States John P Kennedy Deloit
Page 279 and 280:
United States Felix B Laughlin Dewe
Page 281 and 282:
United States Marc M Levey Baker &
Page 283 and 284:
United States Jerome B Libin Suther
Page 285 and 286:
United States Carlyn S McCaffrey We
Page 287 and 288:
United States Philip D Morrison Del
Page 289 and 290:
United States Dan Munger Deloitte T
Page 291 and 292:
United States William F Nelson McKe
Page 293 and 294:
United States David Z Nirenberg McK
Page 295 and 296:
United States Amin Nosrat Deloitte
Page 297 and 298:
United States Jeffrey O’Donnell D
Page 299 and 300:
United States Lawrence A Pollack KP
Page 301 and 302:
United States Walter T Raineri Fenw
Page 303 and 304:
United States Ronald D Saake Deloit
Page 305 and 306:
United States Jodi J Schwartz Wacht
Page 307 and 308:
United States Abraham N M Shashy De
Page 309 and 310:
United States Richard W Skillman Ca
Page 311 and 312:
United States Giovanna T Sparagna S
Page 313 and 314:
United States Steven Surdell Ernst
Page 315 and 316:
United States Leonard B Terr Baker
Page 317 and 318:
United States T Timothy Tuerff Delo
Page 319 and 320:
United States David R Warco Deloitt
Page 321 and 322:
United States Thomas F Wessel KPMG
Page 323 and 324:
United States Bob Ackerman Ernst &
Page 325 and 326:
United States Robert E Culbertson K
Page 327 and 328:
United States Ronald B Harvey (see
Page 329 and 330:
United States Philip D Morrison (se
Page 331 and 332:
United States Leslie J Schneider Iv
Page 333 and 334:
United States Robert Wellen Ivins P
Page 335 and 336:
Venezuela Oswaldo Anzola Rodríguez
Page 337 and 338:
Deneys Reitz, 194 Dewey Ballantine,
Page 339:
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Tax Advisers - Deloitte

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