Tax Advisers - Deloitte

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Commercial Banking & finance and capital markets <strong>Tax</strong> Administrative business law Real estate and project development Commercial litigation and arbitration Cerha Hempel Spiegelfeld Hlawati Partnerschaft von Rechtsanwälten Parkring 2, A-1010 Vienna Tel.: +43/1/514 35-0 Fax: +43/1/514 35-35 office@chsh.at www.chsh.at CHSH Bratislava Brussels Bucharest Budapest Vienna in alliance with BSJP Gdansk Katowice Poznan Warsaw Wroclaw
Austria Clemens Hasenauer CHSH Cerha Hempel Spiegelfeld Hlawati Parkring 2 1010 Vienna Austria Tel: (43) 1 514 35 321 Fax: (43) 1 514 35 39 Email: clemens.hasenauer@chsh.at Website: www.chsh.at Dr Clemens Hasenauer is partner and member of the banking and corporate finance team at CHSH. His broad experience includes numerous negotiated mergers and acquisitions transactions and complex corporate reorganizations, in particular relating to large international joint ventures as well as takeover proceedings. Clemens Hasenauer has regularly advised on private equity transactions and has structured and negotiated numerous cross-border transactions, including in-bound and out-bound investments and acquisitions. Recently, Mr Hasenauer advised OMV on the $1.1 billion purchase of a 34% stake in Petrolofisi. Clemens Hasenauer graduated from the University of Vienna (Mag iur 1994, Dr iur 1996) and from New York University School of Law (LLM 1997) as a Fulbright Scholar. For more than three years he gained professional experience in New York and London and is also admitted to the Bar of New York. Clemens Hasenauer has written numerous publications in his areas of expertise and is a frequent speaker at seminars and lectures. He chairs one of the leading Austrian mergers and acquisitions conferences. CHSH is one of Austria’s largest law firms, with strong international links and offices in Vienna, Bratislava, Brussels, Budapest, Bucharest, Warsaw, Gdansk, Katowice, Poznan and Wroc_aw. At present, there are 12 partners and 68 lawyers at the Vienna office. 15
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 10 and 11: Argentina Alejandro Claudio Altamir
Page 12 and 13: Australia Mark Green Minter Ellison
Page 14 and 15: Australia Charles Armitage Allens A
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
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Colombia Jaime Vargas-Cifuentes Del
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Cyprus Andreas Neocleous Andreas Ne
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Cyprus Andreas Neocleous (see bio)
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Czech Republic Jan Capek (see bio)
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Denmark Lars Loftager Jørgensen De
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Finland Arto Kukkonen HH Partners M
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Finland Outi Ukkola Deloitte Porkka
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France Pierre-Jean Douvier CMS Bure
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France Edouard Milhac CMS Bureau Fr
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France Claire Acard Ernst & Young,
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Germany New directions for tax in G
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Germany Hubertus Baumhoff Flick Goc
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Germany Michael Best P+P Pöllath +
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Germany Dieter Endres Pricewaterhou
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Germany Wilhelm Haarmann HAARMANN P
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Germany Jürgen Lüdicke Pricewater
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Germany Andreas Rodin P+P Pöllath
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Germany Wolfgang Tischbirek P+P Pö
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Germany Alexander Voegele NERA Econ
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Germany Holger Häuselmann Freshfie
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Hong Kong SAR Kaiser Kwan Deloitte
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Hong Kong SAR Vaughn Barber KPMG, H
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Hungary Péter Oszkó Deloitte Dóz
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India Mukesh Butani BMR & Associate
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India S Madhavan PricewaterhouseCoo
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India Pranav N Sayta Ernst & Young
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India Mukesh H Butani (see bio) BMR
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Ireland Aidan Fagan Deloitte Deloit
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Ireland Israel Fintan Clancy Arthur
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Italy Enrico Vitali Vitali Romagnol
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Japan Setsuko Fukushima Deloitte To
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Japan Ken Okawara Shin Nihon Ernst
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Japan Koichi Sekiya Shin Nihon Erns
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Luxembourg Luxembourg on the move R
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Luxembourg René Beltjens Pricewate
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Luxembourg Jean-Pierre Winandy Loye
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Mexico Jaime González-Bendiksen Ba
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Mexico Javier Goyeneche Deloitte Pa
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Mexico Enrique Calvo Nicolau Calvo
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The Netherlands The rapid changes i
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The Netherlands Roderik Bouwman DLA
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The Netherlands Rutger Hafkenscheid
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The Netherlands Peter Willeme Deloi
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The Netherlands Charles J Langereis
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New Zealand While the FDR proposals
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New Zealand Thomas Pippos Deloitte
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Norway Svein G Andresen KPMG KPMG H
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Norway Anders H Liland KPMG Law Adv
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Norway Panama Svein G Andresen (see
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Poland Leszek Tokarski Deloitte ul
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Portugal Luís Belo Deloitte Praça
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Portugal Diogo Leite de Campos PLMJ
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Portugal Rosa Freitas Deloitte Edif
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Portugal Miguel Leónidas Rocha Del
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Russia Lioudmila Mamet Pricewaterho
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Russia Alexander A Bychkov Baker &
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Singapore Sum Yee-Loong Deloitte 6
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Singapore Choy Wai Cheong Ernst & Y
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South Africa It should also be note
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South Africa A major advantage of t
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South Africa Anne Bennett Deloitte
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South Africa David Clegg Ernst & Yo
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South Africa Michael Honiball KPMG
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South Africa Sean Kruger Ernst & Yo
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South Africa Mark Linington Webber
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South Africa Anne Bennett (see bio)
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South Korea So-Yong Kim Deloitte Ha
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South Korea Il-Hwan Oh Samil Pricew
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South Korea Sai Ree Yun Woo Yun Kan
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Spain Tax reforms keep pace with ec
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Spain Ángel Calleja Garrigues Herm
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Spain Ricardo Gómez Garrigues Herm
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Spain Antonio Valdivia Garrigues Av
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Sweden Joachim Agrell Deloitte Rehn
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Sweden Ernst Forsberg Pricewaterhou
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Sweden Joachim Agrell (see bio) Del
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Switzerland Peter Athanas Ernst & Y
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Switzerland Walter H Boss Blum Atto
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Switzerland Philip Robinson Ernst &
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Switzerland Peter R Altenburger (se
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United Kingdom Chris Adams Deloitte
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United Kingdom Terry Awan Deloitte
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United Kingdom Andrew Casley Pricew
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United Kingdom Fred R Gander Dewey
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United Kingdom Steve Hasson Pricewa
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United Kingdom Andrew Hickman KPMG
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United Kingdom Charles G Lubar Morg
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United Kingdom Chris Rolfe Pricewat
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United Kingdom Eric Tomsett Deloitt
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United Kingdom Steve Edge Slaughter
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United Kingdom Eelco van der Stok F
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United States Foreign tax credit Fo
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United States William J Amon Deloit
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United States J Gregory Ballentine
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United States Henry J Birnkrant Als
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United States David H Brockway McKe
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United States Richard A Clark Deloi
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United States Robert T Cole Alston
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United States Philip C Cook Alston
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United States Maurice Emmer Deloitt
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United States James P Fuller Fenwic
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United States Jorge A Gross Pricewa
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United States Steven D Harris KPMG
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United States Kenneth H Heitner Wei
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United States Nancy L Iredale Paul,
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United States John P Kennedy Deloit
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United States Felix B Laughlin Dewe
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United States Marc M Levey Baker &
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United States Jerome B Libin Suther
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United States Carlyn S McCaffrey We
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United States Philip D Morrison Del
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United States Dan Munger Deloitte T
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United States William F Nelson McKe
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United States David Z Nirenberg McK
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United States Amin Nosrat Deloitte
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United States Jeffrey O’Donnell D
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United States Lawrence A Pollack KP
Page 301 and 302:
United States Walter T Raineri Fenw
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United States Ronald D Saake Deloit
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United States Jodi J Schwartz Wacht
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United States Abraham N M Shashy De
Page 309 and 310:
United States Richard W Skillman Ca
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United States Giovanna T Sparagna S
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United States Steven Surdell Ernst
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United States Leonard B Terr Baker
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United States T Timothy Tuerff Delo
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United States David R Warco Deloitt
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United States Thomas F Wessel KPMG
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United States Bob Ackerman Ernst &
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United States Robert E Culbertson K
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United States Ronald B Harvey (see
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United States Philip D Morrison (se
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United States Leslie J Schneider Iv
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United States Robert Wellen Ivins P
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Venezuela Oswaldo Anzola Rodríguez
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Deneys Reitz, 194 Dewey Ballantine,
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