INDEX Index of firms 11 New Square, 242 3 Temple Gardens <strong>Tax</strong> Chambers, 243 A&L Goodbody, 120 Abreu Cardigos & Associados, 171 Adachi Henderson Miyatake & Fujita, 129 Advokatfirman Bill Andreasson, 214 Aird & Berlis, 37, 52, 54, 57 Akin Gump Strauss Hauer & Feld, 321, 323, 326, 330 Alcaraz Cabrera Vazquez (KPMG in Venezuela), 333 Allen & Gledhill, 178 Allen & Overy, 83, 101, 102, 135, 243 Allens Arthur Robinson, 12, 13 Alston & Bird, 253, 259, 261, 278, 312, 321, 322, 326, 330 Altenburger, 215, 222 Altorfer Duss & Beilstein, 222 Analysis Group, 331 Andreas Neocleous & Co, 66, 67, 68 Araque Reyna Sosa Viso & Pittier, 333 Arendt & Medernach, 135 Arias Fabrega & Fabrega, 160 ARNOLD Rechtsanwalts-Partnerschaft, 16 Arntzen de Besche, 160 Arthur Cox, 120 Ashurst, 82, 244 Asorey & Navarrine, 8 Atanaskovic Hartnell, 12 Avraham Alter & Co Law Offices, 120 Baker & McKenzie, 25, 61, 82, 83, 101, 103, 106, 129, 136, 140, 147, 149, 150, 163, 174, 178, 209, 243, 279, 294, 313, 324, 325, 326, 327, 329, 330, 333 Baker Botts, 331 Bär & Karrer, 222 Baraona Marré, 61 Barros & Errázuriz, 61 Barros Carvalho Advogados Associados, 32 Basham Ringe y Correa, 139, 140 BDO Noraudit, 157, 160 Bech-Bruun, 73 Bell Gully, 155 Bennett Jones, 54, 55 Binder Grösswang Rechtsanwälte, 16 Blake Cassels & Graydon, 34, 41, 43, 47, 49, 50, 55, 56 Blake Dawson Waldron, 12 Blum Attorneys-at-Law, 218, 222 BMR & Associates, 110, 116 Böckli Bodmer & Partner, 222 Bonn Schmitt Steichen, 133, 135 Borden Ladner Gervais, 55 Borel & Barbey, 222 Bowman Gilfillan, 194 bpv Hügel Rechtsanwälte OEG, 16 Brandford-Griffith & Associés, 83 Bratschi Emch Rechtsanwälte, 222 Bredin Prat, 83 334 Guide to the World’s Leading <strong>Tax</strong> <strong>Advisers</strong> Briger & Associates, 322 Bruchou Fernandez Madero Lombardi & Mitrani, 8 BSR & Co, 116 Bulhoes Pedreira Bulhoes Carvalho Piva Rosman e Souza, 32 Burki Attorneys-at-Law, 222 Burnet Duckworth & Palmer, 54 Cabinet Henri Bardet, 82 Cabinet Turot, 83 Cadwalader Wickersham & Taft, 325, 326 Cahn-Speyer Paredes & Asociados, 65 Calvo González Luna Moreno y Revilla, 140 Candal & Asociados, 333 Caplin & Drysdale, 280, 307, 314, 326, 328, 329, 330 Cárdenas Di Cio Romero & Tarsitano, 8 Carey & Cia, 61 Cariola Diez Perez-Cotapos & Cia, 61 Chadbourne & Parke, 163, 322, 323, 326, 329, 331 Chapman Tripp, 155 Chevez Ruiz Zamarripa y Cia, 140 Chiomenti Studio Legale, 123 CHSH Cerha Hempel Spiegelfeld Hlawati, 15, 16 Clayton Utz, 12 Cleary Gottlieb Steen & Hamilton, 82, 241, 243, 325, 327, 328 Clifford Chance, 82, 83, 101, 103, 149, 242 Clyde & Co, 241 CMS Adonnino Ascoli & Cavasola Scamoni, 123 CMS Bureau Francis Lefebvre, 78, 79, 80, 82, 83 Cooley Godward Kronish, 324 Couzin Taylor/Ernst & Young, 54, 55 Cravath Swaine & Moore, 324, 328 Cuatrecasas, 205, 209, 330 D Potchebutzky Law Offices, 120 Davies Ward Phillips & Vineberg, 54, 55, 56, 324 Davis Polk & Wardwell, 243, 323, 330 De Brauw Blackstone Westbroek, 149, 150 Debevoise & Plimpton, 102, 321, 323, 324, 328, 329 <strong>Deloitte</strong>, 6, 7, 8, 11, 13, 17, 19, 20, 22, 25, 26, 27, 28, 32, 36, 45, 48, 53, 54, 55, 56, 57, 58, 59, 61, 62, 63, 64, 65, 71, 72, 73, 75, 76, 77, 91, 93, 97, 101, 102, 103, 104, 105, 106, 108, 109, 116, 118, 120, 124, 125, 129, 137, 138, 140, 141, 143, 145, 146, 148, 149, 150, 151, 153, 154, 155, 159, 160, 161, 162, 163, 164, 168, 170, 171, 175, 176, 177, 178, 179, 184, 194, 196, 201, 210, 214, 222, 224, 225, 226, 231, 233, 237, 240, 241, 242, 243, 245, 248, 249, 257, 262, 263, 272, 275, 285, 287, 288, 290, 293, 295, 300, 301, 304, 315, 317, 321, 322, 323, 325, 327, 328, 329, 330, 332, 333
Deneys Reitz, 194 Dewey Ballantine, 87, 101, 121, 123, 163, 230, 242, 277, 296, 305, 318, 325, 327, 329, 330 Di Tanno e Associati, 123 Dias de Souza Advogados, 32 DLA Piper, 144, 149 Drew & Napier, 178 Edward Nathan Sonnenbergs, 185, 187, 189, 194 Elvinger Hoss & Prussen, 135 EnterPricing, 8 Ernst & Young, 8, 12, 13, 16, 56, 61, 65, 69, 70, 73, 82, 83, 101, 102, 106, 109, 113, 114, 115, 116, 120, 129, 149, 150, 160, 178, 186, 190, 194, 201, 209, 211, 214, 216, 220, 222, 223, 242, 308, 311, 321, 323, 325, 329, 330, 333 Ernst & Young/Mendoza Delgado Labrador y Asociados, 333 Espanha e Associados, 171 Estudio Beccar Varela, 8 Estudio O’Farrell, 8 Eubelius, 25 Fasken Martineau DuMoulin, 54, 56 Felesky Flynn, 54 Fenwick & West, 264, 265, 266, 299, 302, 323, 328, 329 Ferrere Attorneys at Law, 26 Flick Gocke Schaumburg, 86, 101, 102, 103 Fraser Milner Casgrain, 38, 44, 54, 55 Freshfields Bruckhaus Deringer, 16, 25, 82, 101, 102, 123, 149, 150, 209, 241, 242, 243, 244, 326 Fried Frank Harris Shriver & Jacobson, 322, 324, 325 Fulbright & Jaworski, 324 Galhardo Vilão Torres, 171 Gardere Wynne Sewell, 321, 326 Garrigues, 202, 204, 206, 207, 208, 209 Garrigues Portugal, 165, 171 Gibbs Chambers, 13 Gide Loyrette Nouel, 82 Gillioz Dorsaz & Associes, 222 Gleiss Lutz, 101 Gonçalves Pereira Castelo Branco e Associados, 171 Goodmans, 54, 56 Gray’s Inn <strong>Tax</strong> Chambers, 241, 242, 244 Greenberg Traurig, 330 Greenwoods & Freehills Pty Limited, 12 Haarmann, 92, 101 Haavind Vislie, 160 Hannes Snellman, 77 Harboe & Co, 160 Haynes and Boone, 321, 323, 327 Hengeler Mueller, 102 Herbert Smith, 242 Herzog Fox & Neeman, 120 HH Partners, 74, 77 Hollis Whiteman Chambers, 244 Homburger, 222, 223 Hunton & Williams, 328 I Gornitzky & Co, 120 Irell & Manella, 325 Ivins Phillips & Barker Chartered, 323, 324, 329, 331 Jalsovszky Law Firm, 109 Jones Day, 25, 82, 323, 325, 331 Jürgen Hartmann, 101 Katten Muchin Rosenman, 321 Kaye Scholer, 324 Kellough & Partners, 39, 54 INDEX KhattarWong, 178 Kim & Chang, 201 King & Spalding, 323 Kirkland & Ellis, 326, 329 KPMG, 8, 13, 23, 24, 26, 29, 55, 56, 77, 101, 106, 117, 119, 120, 156, 160, 181, 188, 194, 219, 222, 227, 234, 235, 241, 242, 244, 247, 268, 269, 270, 274, 297, 319, 320, 321, 322, 324, 325, 328, 331 KPMG Bohlins, 214 KPMG C Jespersen Statsautoriseret Revisionsinteressentskab, 73 KPMG Gruppe Österreich, 16 KPMG Law Advokatfirma DA, 158 KPMG Meijburg & Co, 149, 150 KPMG <strong>Tax</strong>, 135, 163 KPMG <strong>Tax</strong> Advisors-Assessores Tributários, 32 KPMG <strong>Tax</strong> Corp, 129 Kromann Reumert, 73 Lacaz Martins Halembeck Pereira Neto Gurevich, 32 Lakshmikumaran & Sridharan, 116 Landwell - PricewaterhouseCoopers, 209 Latham & Watkins, 103, 322 Lefosse Advogados in cooperation with Linklaters, 30, 32 Leitner + Leitner, 16 Lenz & Staehelin, 223 Lewin & Wills Abogados, 65 Liedekerke Wolters Waelbroeck Kirkpatrick, 25 Linklaters, 82, 101, 103, 163, 214, 241, 243 Linklaters De Bandt, 25, 26 Locke Liddell & Sapp, 322, 325 Lovells, 150, 242 Loyens, 25, 26 Loyens & Loeff, 135, 149, 150, 178, 243, 323 Loyens Winandy, 134, 135 Macchi di Cellere Gangemi, 123 Macfarlanes, 241, 242 Machado Meyer Sendacz e Opice, 31, 32 Maisto e Associati, 123 Mallesons Stephen Jaques, 12, 13 Mallinicks, 194 Mannheimer Swartling, 214 Marciniuk & Partners, 163 Marino e Associati, 123 Mariz de Oliveira Siqueira Campos e Bianco, 32 Marval O’Farell & Mairal, 8 Matheson Ormsby Prentice, 120 Mattos Filho Veiga Filho Marrey Jr e Quiroga, 32 Mayer Brown Rowe & Maw, 321, 325, 329, 330, 331 McCarthy Tétrault, 54, 55, 56, 57 McDermott Will Emery, 243, 321, 322, 323, 324, 328, 331 McKee Nelson, 255, 282, 284, 289, 291, 310, 322, 326, 327, 329 MDDP Michalik Dluska Dziedzic i Partnerzy, 163 Meilicke Hoffmann & Partner, 102 Milbank Tweed Hadley & McCloy, 101, 102, 242, 325 Miller & Chevalier Chartered, 326, 327, 330 Minter Ellison, 10, 12 Minter Ellison Rudd Watts, 155 Moisand Boutin & Associés, 83 Morais Leitão Galvão Teles Soares da Silva & Associados, 167, 169, 171 335
- 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 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: Venezuela Oswaldo Anzola Rodríguez
- Page 339: www.expertguides.com