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WORLDWIDE FINANCIAL ADVISOR

AWARDS MAGAZINE

EXCELLENCE

AWARDS

2025


TO ADVERTISE HERE FOR 12

MONTHS PLEASE CONTACT:

ADMIN@WFAAMAG.CO.UK


Worldwide Financial Advisor Awards Magazine

Excellence Awards 2025

Worldwide Financial Advisor Awards Magazine is recognised all

over the world for our comprehensive awards programs we run,

taking votes from countries all over the world to recognise the

most prestigious professionals in their specialised areas of

practice.

The Worldwide Financial Advisor Awards Magazine recognises a

select number of leading professional firms around the world

working both nationally and internationally in their field of

expertise.

Worldwide Financial Advisor Awards Magazine selects the best

professional & financial institutions from around the world and

showcases there work ethic and skills within their area of

expertise.

The Awards Magazine is aimed at not just the large corporations

but the smaller companies of the advisory business sector.

Worldwide Financial Advisor Awards Magazine is currently being

read by Lawyers, Advisers, Consultants and corporate executives.

We aim to showcase every company individually and to its full

potential.


Worldwide Financial Advisor Awards Magazine

Excellence Awards 2025

Index

Aequitas Law LLP

Mediation Leading Advisors – Singapore

Anne O’Connell Solicitors

Employee Benefits Law Firm of the Year – Ireland

Appleby Hong Kong & Shanghai

Mergers & Acquisitions Law Firm of the Year – Cayman Islands & BVI

Arosemena Noriega & Contreras

Business Law Firm of the Year – Panama

Boazz Law Chambers LLP

IP Law Firm of the Year - India

Camilleri Preziosi

Corporate & Commercial Law Firm of the Year - Malta

Deep & Far

Intellectual Property Law Firm of the Year – Taiwan

Donna J. Jackson & Associates PLLC

Estate Planning Law Firm of the Year – USA

Dr. Helen G. Papaconstantinou & Partners Law Firm

Patents Law Firm of the Year – Greece

Dumont

Brands Law Firm of the Year Mexico

E. Morace & Co

Professional Liability Law Firm of the Year – Italy

Feldstein Family Law Group, PC.

Family Law Firm of the Year - Canada

Gurlich & Co

Law Firm of the Year – Czech Republic

King & Wood Mallesons

Competition Law Leading Advisors of the Year – Australia

Kliemt Arbeitsrecht

Labour & Employment Law Firm of the Year - Germany


Lavrynovcyh & Partners

Competition Law Firm of the Year – Ukraine

Lamont Pridmore

Dynamic Advisor Firm of the Year - UK

Law Office of Jose Perez

SSI/SSD Law Firm of the Year - USA

Law Office of Ramni Taneja

Constitutional Law Firm of the Year – India

M S Mishra Associates

Litigation Law Firm of the Year – Asia

PC Capital

Private Equity Leading Advisor of the Year - Mexico

PrimeLex

Alberto Ziliani

Sports Lawyer of the Year – Italy

Rentsch Partner AG

Intellectual Property Law Firm of the Year - Switzerland

Rustem Guardian LLP

Business Crime Law Firm of the Year – UK

Seward & Kissel LLP

Asset Securitizations Law Firm of the Year – USA

Singh & Singh Lall & Sethi

Intellectual Property Law Firm of the Year – India

Studio Musselli

Italian Transfer Pricing Firm of the Year

The Richard L. Rosen Law Firm, PLLC

Franchising Law Firm of the Year – USA

TP Law

Banking & Finance Law Firm of the Year – Cyprus

Vella Pugliese Buosi e Guidoni Advogados

Dispute Resolution Law Firm of the Year – Brazil


Intellectual Property Law Firm of the Year – India

The Firm Singh & Singh Lall & Sethi (SSL&S) is a merger of two highly acclaimed IP

Law Firms of the country. The merger took place in April 2015. The merger

brought professionals passionately dedicated to create perfect synergy with

specialist IP practitioners and litigators in different fields of intellectual property

law. The firm serves as a one stop solution for IP, Telecom, Competition laws,

Information Technology and related aspects, as also technology, media and

telecommunication laws with a wide bandwidth to handle large portfolios and

litigation across all areas.

The firm also handles a large number of non-IP matters especially in the field of

pharma regulatory, arbitrations, policy making in IP and Telecom Sectors,

including Compulsory Licensing and Copyright Amendment Act 2012.

The firm not only represents a large volume of Patent and Trademark litigation

cases in India, but also provides unrivalled IP services, including but not limited to

domestic and international filing and prosecution.

The firm currently has offices in New Delhi, Mumbai, Colombo and Kathmandu.

The Founders and Partners

The founders are four of the most prolific litigators of the country. Mr. Sandeep

Sethi, Mr. Maninder Singh and Ms. Prathiba M. Singh are all designated Senior

Advocates. Mr. Chander M. Lall took over the mantle from the founders and is the

Founding and Managing Partner of the merged firm. SSL&S is a professionally

managed firm with 9 partners, over 40 attorneys and patent agents and a total

strength of over 120 personnel. Out of the 9 partners in the Firm, the Managing

Partner and two other Partners are involved in Patent litigation. One Partner heads

the Patent Prosecution. Four Partners are heading IP Prosecution and Enforcement

teams and one partner is involved in Telecom & Broadcasting. There is an entire

team of lawyers and patent agents working under each Partner.

Patents

The patent professionals of SSL&S have wide ranged experience in drafting

applications of various technologies and liaising with inventors, technical experts

and in-house patent counsels in the preparation of specifications. Because of its

day to day experience in patent litigation, SSL&S is able to provide assistance in

strategizing complex innovation related issues, enforcement of patents, and

analysing strength of patents prior to enforceability, streamline prosecution etc.

SSL&S is estimated to be engaged in over 70% of the patent litigations currently

pending in the country concerning technologies like pharmaceuticals, bio-similar,

medical devices, mechanical engineering, chemicals, electrical and electronics, to

name a few. In the area of Standard Essential Patents (SEPs), the firm is engaged


in virtually all pending cases in India and is instrumental in assisting development

of the law in this field.

Trademarks

On the trademarks front, SSL&S has been instrumental in laying down the law in

several areas such as comparative advertising, trade dress protection and a wide

variety of internet and IT law related issues. The firm has been involved in many

civil and criminal anti-counterfeiting actions. The firm currently represents 7 of

the top 25 of the world renowned trademarks listed by Interbrand. SSL&S is the

preferred firm not just in India but the entire South Asian region, including Sri

Lanka, Nepal, Bangladesh, Pakistan, Maldives and Bhutan.

Telecom and Broadcasting

SSL&S practices extend beyond core IP. It has a strong presence in the area of

telecom and broadcasting representing a large number of broadcasters in different

forums including the Telecom Regulatory Authority of India (TRAI) and the Telecom

Disputes Settlement and Appellate Tribunal (TDSAT).

Bespoke IP Management Software

All the work is carried out on a unique bespoke IP management software platform

ClickIPR. The software has IP law engines for all jurisdictions around the world

ensuring automated docketing of files worldwide and populating of forms. The use

of the software system, which is far superior to any known IP software system,

ensures that deadlines are never missed and costs are kept low. The firm was

perhaps the first in the world to maintain all its files in electronic form.

Clients

SSL&S has a very wide list of clients from all over the world which include The

Coca-Cola Company, Johnson & Johnson, Pfizer, Eli Lilly, GSK, Bayer, Merck

KgaA, Monsanto, Citibank, Mondelez, KraftHeinz, Diageo, Warner Bros., Twentieth

Century Fox, United Technologies Corporation, Kimberly-Clark, Lacoste, Gant,

Hewlett Packard, Nike, Ebay, Cisco, Amazon, Samsung, Reckitt Benckiser,

Panasonic, DuPont, to name a few International one with an equally impressive list

of Indian clients which includes Zee, Marico, Havells, Woodland, HCL, NIIT, Essel,

ITC, Eicher, HeroEco and Fabindia.

Awards

SSL&S is the more extensive awarded firm of 2016 being acknowledged as a leader

in IP law. The firm has bagged several awards and maintains highest rankings in

many categories. The `Managing Intellectual Property` has ranked Singh & Singh

Lall & Sethi as Tier 1 for Patent Contentious, Trade Mark Contentious and

Copyright respectively for 2016. The `Chambers & Partners` has ranked the firm as

`Band 1 in Intellectual Property` and Chander Lall as `Band 1 Intellectual Property

Litigation Lawyer in India`. `Legal Era` positioned Singh & Singh Lall & Sethi as the

`IP Law Firm of 2015`. The firm also bagged `WTR Gold award for Enforcement and

Litigation` and Chander bagged the `Gold award` in individual category. The firm

shot the `Deal of the Year 2015` award for representing Glenmark Pharmaceuticals

in Merck Sharp & Dohme and Sun Pharma v Glenmark Pharmaceuticals by India

Business Law Journal besides bagging the `2015 - Indian Law Firm Awards -

Intellectual Property`. The M&A magazine declared the firm as the Law Firm of the

Year - Intellectual Property – India. `Professional Sector Network` has accolade the

firm with `IP Law Firm of the Year – India`. WIPR chose Chander Lall as `Leaders

2016 in Patents & Trademark`, while Sudeep Chatterjee was chosen for

Trademarks.


CHANDER M. LALL- FOUNDER & SENIOR PARTNER

Co- founder of the previously reigning IP boutique, Lall & Sethi Advocates, Mr.

Chander M. Lall is currently the Managing Partner and spear-head of the merged

entity ‘Singh & Singh Lall & Sethi’ (Singh & Singh is India’s leading IP litigation firm

– the two firms merged to form this IP Powerhouse since April 2015).

An adventure sports enthusiast by heart and a successful Advocate by profession,

Mr. Lall is a renaissance man, who has many firsts in his name in the legal

profession. He was the first to have the foresight to commence patent drafting

outsourcing to India in the year 2002, when the concept was relatively unknown.

Under his mentoring and leadership, in the year 2007, his firm developed one of the

world’s first proprietary IP Management Software (Click IPR) for international filing

and management. His firm went completely paperless as long back as in the year

2010, perhaps one of the first, internationally. He argued his first case with the

complete file on a tablet in that year itself.

In court, Mr. Lall is rated amongst the best IP litigators. He was counsel for a winning

cause in two of the lead decisions (whirlpool and Ocuflox) of the Supreme Court of

India on well-known and famous marks – decisions which were path-breaking not

just in India, but internationally. His litigation and enforcement foresight is

legendary when one considers the impact his strategies had on bringing down film

piracy levels in India whilst representing a consortium consisting of the Motion

Pictures Association of America, the leading Hollywood studios and many leading

Indian film producers. The Supreme Court decision on curtailing cable piracy stands

at the forefront of this initiative. He is widely acknowledged as one of the best in the

field of copyright and copyright litigation.

Post his graduation, Mr. Lall enrolled as an advocate with the Bar Council of India

in 1989. He has been practicing in various forums including the Supreme Court of

India, Delhi High Court, in addition to other High Courts around the country for over

25 years. He was also a part of the Core Group to make amendments in the

copyright laws of India. Mr. Lall is a leading member of the Pharmaceutical Trade

Marks Group and advises and represents many leading pharmaceutical companies

including Pfizer, Eli Lilly, Bayer and Merck on various IP issues. His firms protects

8 of the top 30 brands of the world listed in the Interbrand 2014 Rankings.

Besides having an illustrious career as a litigator, Mr. Lall is also a proud member of

various globally renowned network and associations. He was perhaps the youngest,

and the first Indian and south Asian member to be on the Board of Directors of the

International Trademarks Association (INTA), a world-wide association of trademark

owners & professionals from the year 1998 to 2000. He was also the Chairperson of

the World-Wide Anti-Counterfeiting and Enforcement Committee at INTA for a two

year term and also serves as the President of the Intellectual Property Rights Attorney

Association. Besides his exceptional litigating skills, Mr. Lall demonstrated his

outstanding writing abilities by being the contributing Author and Editor for the

publication entitled "Trademark Anti-Counterfeiting in Asia and the Pacific Rim". He

has also authored the chapter on Indian law in both the editions of the publication

of INTA entitled "Trademark Law and the Internet".

Mr. Lall has is consistently listed as one of the leading IP practitioners in India by

virtually all leading international publications. He frequently attends and speaks at


national and international IP conferences and is on the WIPO Panel of speakers and

resource persons for their Training of Trainers (TOT) Programs. He has participated

in well over 20 TOT programs in over 3 continents including Africa, South America

and Asia.

In addition to being a distinguished lawyer, Mr. Lall is an advanced certified scuba

diver, a fervent mountaineer, an avid and former national lever cyclist, a bold bungee

jumper, a one-time sky diver, a wanna-be Harley Davidson Hog and a passionate

water and alpine skier.

Contact Details

Chander M. Lall

cmlall@indiaip.com

D - 17, South Extension II, New Delhi - 110 049, India

Ph: 91-11-4289 9999

Website


Asset Securitizations Law Firm of the Year –

USA

Founded in 1890, with offices in New York, Washington, D.C. and London, Seward & Kissel

is internationally recognized as a leading law firm in the areas of securitization and

structured finance, leveraged finance, hedge funds, private equity, maritime, energy, and

transportation finance. The Firm advises both domestic and international banks in the

Americas, Europe and Asia in various roles in connection with a broad range of domestic

and cross-border financing transactions, secured and unsecured, asset-based, and cash

flow transactions. In addition to representing the full range of participants in the finance

industry, the Firm is one of the largest providers of corporate trust legal services, with

extensive experience representing indenture trustees, security trustees, master servicers,

collateral agents, paying agents, and depositaries.

Seward & Kissel is at the forefront of asset securitization transactions, backed by virtually

every type of asset. In particular, as one of the leading law firms in structuring assetbacked

transactions and CLO structures, the Firm has a unique perspective regarding the

various approaches to credit and liquidity enhancement.

With a long history of developing innovative structures in the asset securitization area,

beginning in 1979 with the establishment of some of the earliest transactions which utilized

bankruptcy remote special purpose vehicles, Seward & Kissel has substantial experience in

transforming new ideas into workable financing vehicles and adapting existing deal

structures to new situations. Our expertise extends to all areas of law associated with the

issuance of asset-backed and mortgage-backed securities, including corporate, regulatory,

insurance, bankruptcy, real estate, tax, and derivatives. Seward & Kissel is committed to

providing each client with the highest quality legal services in the most efficient and

responsive manner.

Kalyan (“Kal”) Das is the head of the Global Bank and Institutional Finance & Restructuring

Practice Group at Seward & Kissel. He maintains offices in New York City and London,

England, although he spends most of his time in the Firm’s New York office.

Kal focuses primarily in the areas of structured finance, asset-backed and mortgage-backed

securities transactions, domestic and international banking transactions, project finance,

capital markets, distressed debt trading, second lien financing, institutional finance and

private placements. He represents numerous domestic and international banks, hedge

funds, investors, trustees, servicers and other institutions in all types of domestic and

cross-border financing transactions, including structured financing, CLOs, asset based

lending, fintech lending, ADR/GDR and corporate trust transactions.

Kal is a member of the Board of Directors and Vice President of the New York University

Law School Alumni Association. Kal is also a member of the Board of Trustees of Skidmore

College in Saratoga Springs, New York. In addition, Kal is the President of FISH (London)

Inc., a not-for-profit organization that works with SOAS, London University and ISH

(London) with respect to higher education for deserving students.

Kal is a member of the American Bar Association, the Association of the Bar of the City of

New York, the New York Bar Association and The Honorable Society of Lincoln’s Inn,

London, England. He has served as a co-chair of the Annual Meeting of the American

College of Investment Counsel (“ACIC”), and as a panel member for The American

Securitization Forum (ASF), and American Bankers Association (ABA) and Strategic


Research Institute (SRI) conferences and the Practicing Law Institute (PLI) Seminar. He is a

Fellow of the ACIC and was on the Board of Trustees of ACIC until 2007. He has also

conducted numerous in-house training seminars for banks and financial institutions.

Kal is admitted to practice law in New York, the United Kingdom (England & Wales),

Australia and India. He received a Barrister-at-Law degree from The Lincoln’s Inn in 1979

and an LL.M. from New York University School of Law in 1989.

Seward & Kissel provides a one-stop-shop for all of our clients’ banking & finance needs,

and represents many of the world’s leading banks, financial institutions and companies.

The firm represents numerous banks and financial institutions including Deutsche Bank,

US Bank, Citibank, BNY Mellon, Wells Fargo, Sumitomo Mitsui Trust Bank, M&T

Bank/Wilmington Trust, HSBC, CIM and SST in numerous matters involving structured

transactions, loan transactions, restructurings/bankruptcies, litigations, new products and

regulatory matters.

Contact Details:

Kalyan “Kal” Das

Partner

Head of the Global Bank and Institutional Finance & Restructuring Practice Group at

Seward & Kissel LLP

One Battery Park Plaza

New York, NY 10004

212.574.1391

das@sewkis.com


Business Crime Law Firm of the Year – UK

Rustem Guardian was founded in 2005 by Managing Partner, Mr. Timur Rustem,

after a very successful and high profile career based in the City of London. Just ten

years on, Rustem Guardian has established itself as a formidable niche criminal

defense law firm in London with a reputation associated with high profile and high

complex criminal cases. The firm's reputation means that Timur is regularly invited

to comment in the media.

Timur Rustem, founder and Managing Partner comments:

"We have a small but dedicated team with an enviable reputation for meticulous

case preparation and tenacity in defending its clients. We take pride in being a

multi-cultural firm with a team of solicitors and paralegals that speak a range of

languages. We are a leader in criminal defense work as Rustem Guardian uniquely

houses both solicitors and barristers, placing ourselves above other standard

practicing law firms.

Clients choose Rustem Guardian as the firm is known for its discreet and sensitive

approach to what can be complex and life destroying allegations.

We appreciate that the law is complex and challenging and we strive to give every

client the advice and support they are entitled to. We also recognize that problems

can arise at inconvenient times. We are therefore available to help 24 hours a day,

7 days a week."

Mr. Rustem is a highly sought after Serious Crime Solicitor with over twenty years'

experience in the City of London and the highest level of media exposure appearing

on Sky, the BBC, Channel 5 and ITV to name a few. Mr. Rustem was named

‘Recommended Lawyer, 2014’ by Legal 500 and has many accolades under his belt

including the prestigious ‘Super Lawyer’ award. Mr. Rustem is called upon

specifically for his focused specialist areas Sexual Offences, Fraud and Appeals and

has built a multi-award winning firm which is now one of the top criminal law firms

in the UK. Tim built his reputation in Terrorism Law and is often invited to

comment in the media on terrorism legislation. Most recently Rustem Guardian

was named ‘Niche Terrorism Law Firm of the Year 2014’ by ACQ5. His tenacious

and formidable approach was founded in his representation of a defendant in the

Airline Bombing (Terrorism) case in 2006, which won him the ‘Lawyer of the Year’,

presented at the House of Lords. His legal expertise covers, but is not restricted to:

• Serious Sexual Offences including Historical Sexual Offences, Rape, Sexual

Offences Against Children, Child Pornography, Indecent Exposure, Downloading

Indecent Images, Voyeurism, Trafficking and Sex Offenders Register

• Serious Fraud including VHCC, Boiler Room Fraud, Insurance Fraud, Mortgage

Fraud and Money Laundering


• Appeals against Conviction and Sentencing

• Serious Violent Offences including Murder

• Drug trafficking

• Terrorism

• Private Investigations and Private Prosecutions

• Private Immigration

• Blackmail

• Drug trafficking

• Motoring Offences

Sexual Offences

Since founding Rustem Guardian ten years ago, Mr. Rustem has an unrivalled

reputation in representing those accused of the most serious Sexual Offences and

is a sought-after legal expert often invited to comment in the media (please see

below). Mr. Rustem holds long-term and trusted relationships with his clients,

offering them sophisticated, practical and supportive legal advice. His depth of

experience means that he is well accustomed with media attention and is well

equipped to keep potentially high profile cases out of the public eye. His high

success rate coupled with his media profile is recognized; recently Rustem

Guardian was awarded ‘Niche Sexual Offences Law Firm of the Year, 2014’ by

ACQ5 in conjunction with the ft.com.

Fraud

Under Mr. Rustem’s leadership, Rustem Guardian was one of few UK criminal law

firms awarded prestigious status to deal with VHCC cases. Mr. Rustem was

recently awarded the accolade ‘Super Lawyer, 2013’ for his White Collar Fraud

work and ‘Business Crime Lawyer of the Year’, 2014 by Lawyer Monthly. Under Mr.

Rustem’s leadership of the Fraud department the firm has built a reputation for

taking on the most complex of Fraud cases which is widely recognized. Most

recently Rustem Guardian was awarded ‘Business Crime Law Firm of the Year

2014’ by Finance Monthly.

Appeals

Mr. Rustem is quickly establishing Rustem Guardian as the go-to firm for private

Appeals as his case load is growing in number and Mr. Rustem is realising more

wins. Mr. Rustem is passionate about fighting for justice and believes there are

many falsely accused individuals who have been sentenced unjustly, taking on

Appeals at any stage. He understands that in these cases it is the wider family and

friends that also victims of convictions, and Mr. Rustem approaches cases with the

utmost sensitivity and care.

Contact Details:

Rustem Guardian LLP

5 Chancery Lane

4th floor

London

EC4A 1BL


Franchising Law Firm of the Year – USA

The Richard L. Rosen Law Firm, PLLC and its predecessors have been providing

high quality legal services for over 40 years. While the firm is located in New York

City, at 110 East 59th Street, and services many clients in the tri-state area, it also

represents franchise clients nationwide. The Richard L. Rosen Law Firm has earned

Martindale Hubbell’s highest rating for legal ability and integrity, listed by US News

and World Report as being among the best franchise law firms in the United States

and Richard Rosen is rated amongst Martindale Hubbell’s list of Preeminent

Attorneys. In 2018 and 2019 The Richard L. Rosen Law Firm, PLLC was named one

of the 50 Best Law Firms in the World by LegalComprehensive.com.

The Firm is familiar with virtually every franchise related issue that its clients may

face, whether it be buying or selling a franchise, negotiating a lease for a new

restaurant, setting up a franchise program and preparing the necessary

agreements and disclosure documents, forming or counseling a franchisee

association or litigating, arbitrating, mediating (or negotiating) a dispute. The

Firms experience, gained in hundreds of transactions, enables it to guide and

counsel its clients effectively and efficiently wherever they are located.

Richard L. Rosen, the founding member of The Richard L. Rosen Law Firm, PLLC,

has been actively engaged in the practice of franchise law in New York City for over

40 years, during which time he has represented countless franchisors and

franchisees, both as counsel and as a business adviser. Richard Rosen has been

engaged in virtually all aspects of franchising during his career. He has counselled

and represented franchisors in the setting up of franchising systems and programs;

formed franchising entities; drafted and negotiated franchise agreements, multiunit

area development agreements, master franchise agreements, registration

statements, disclosure and other ancillary franchise documents; represented

franchisees and franchisee associations; litigated in both state and federal courts;

and mediated, arbitrated and litigated matters on behalf of both franchisors and

franchisees. He has represented franchisors and franchisees in virtually every

field, including: fast food, fitness, education, senior care, clothing sales, real estate

brokerage, eyewear, auto care, party planning, health care, coffee shops, ice cream

shops, fitness and gyms, employee staffing, nutrition centers, child care and

learning, tanning salons, yogurt shops, gas and service stations, sign design and

more.

Mr. Rosen is a founding member and immediate past chairman of the Franchise,

Distribution and Licensing Law Section of the New York State Bar Association, a

member of the Steering Committee of the National Franchise Mediation Program,

The CPR Institute For Dispute Resolution, Distinguished Panel of Neutrals and a

member of the Executive Committee of the Business Law Section of the New York

State Bar Association. He is the chairman of the American Association of


Franchisees and Dealers’ Fair Franchising Standards Committee and a member of

the AAFD’s board of directors. In 2008 he received the AAFD’s Total Quality

Franchising Lifetime Achievement Award for his contributions to the field of

franchising. Richard Rosen and his firm have earned Martindale-Hubbell’s highest

rating for legal ability and integrity, and Richard is rated amongst Martindale

Hubbell’s list of Preeminent Attorneys. Richard has frequently lectured on a variety

of franchise topics before various groups and organizations, including the American

Bar Association, the International Franchise Association, the New York State Bar

Association, The Association of the Bar of the City of New York and the American

Association of Franchisees and Dealers. He has been interviewed on both television

and radio, the American Bar Association Journal, the Franchise Times and Forbes

Magazine, regarding franchising. Mr. Rosen is a contributor to “Franchising 101,

The Complete Guide to Evaluating, Buying and Growing Your Franchise Business”

compiled by the Association of Small Business Development Centers and has

written many articles on the legal and business aspects of franchising. Mr. Rosen

and his firm are the authors of the sections on Franchise Law in the United States

which appear in the Third, Fourth and Fifth Editions of the (International)

Franchise Law Review, as well as the US Franchise Law Analysis which appears in

The International Comparative Legal Guide to: Franchise, in 2017, 2018 and 2019

Editions.

Mr. Rosen is listed in: Who’s Who in America; and recently received the Marquis

Who’s Who Lifetime Achievement Award; Who’s Who in American Law; Who’s Who

in the World; Best Lawyers in America; “101 Best Franchise Lawyers in America”

(the Franchise Times); the Franchise Times’ “Hall of Fame” of Franchise Attorneys

(a charter member); Best Lawyers in the US; Franchise Attorney of the Year, New

York, 2015; America’s Super Lawyers; Chambers; Best Attorneys In America; Who’s

Who Legal: Franchise; and International Who’s Who Legal (compendium edition),

and is a recipient of the Global Award for Franchise Law. In 2016, 2017 and 2018,

Richard Rosen was named Franchise Attorney of the Year for the United States by

Lawyer Monthly. He received the Global 100 Award as Franchise Attorney of the

Year in the USA in 2017. Richard was named Franchise Lawyer of the Year in the

United States by Intercontinental Finance and Law in 2017 and 2018. In 2018 and

2019, Richard was named one of the 100 Best Attorneys in the World by

LegalComprehensive.com.

Richard L. Rosen and his firm are engaged in a general, commercial practice which

includes active involvement in the fields of franchising, corporate, real estate and

trust and estates law. Mr. Rosen has been a real estate developer for many years

and has represented many commercial clients in their real estate development,

acquisition and leasing endeavors. The firm also maintains an active state and

federal court litigation practice and regularly engages in other forms of Alternative

Dispute Resolution, including arbitration and mediation.

Contact Details:

The Richard L. Rosen Law Firm PLLC

110 E. 59th Street, 23rd Floor

New York, NY 10022

212-644-6644

212-644-3344 (fax)

www.richardrosenlaw.com


Law Office of Ramni Taneja

Constitutional Law Firm of the Year – India

Born on 4th December 1955 in New Delhi, Ramni Taneja is a citizen of India, having been

educated in Mumbai, India, and London, England. She enrolled as an Advocate on 17th

October 1980, on the Roll of the Bar Council of Maharashtra, [Mumbai], India;

subsequently transferred to the Bar Council of Delhi, India, on 20th October 1997. On

3rd March 1997, she was admitted as a Solicitor of the Supreme Court of England and

Wales, [now known as the Senior Courts of England and Wales]. In 1999, she was

appointed as a Notary by the Government of India, New Delhi, India.

Since 1997, Ramni Taneja practises in New Delhi, India, as an Advocate in the Supreme

Court of India and the High Court of Delhi, apart from various other tribunals and courts in

Delhi and in India. From 1980 till 1982 she practised as an Advocate with Little & Co.,

Advocates and Solicitors, Mumbai, India; she headed the office of Little & Co., Advocates,

in New Delhi, India, from 2002 till 2006. From 1983 till 1997, Ramni Taneja was licensed

and practised as a Legal Consultant with A.R. Hilal & Associates, Advocates and Legal

Consultants, in Dubai, United Arab Emirates. Her law firm, Law Office of Ramni Taneja,

began in New Delhi, India in August 2006.

Ramni Taneja completed her school education in the United Kingdom [UK] at Grey Coat

Hospital, Westminster, London, England, UK, as a consequence of which she obtained the

University of London, General Certificate of Education, Ordinary Levels and Advanced

Levels, between 1972-1974. She obtained her BA Honours [First Class Honours] Degree in

English Literature [Major] French Literature [Subsidiary] in 1977 from Elphinstone College,

University of Bombay, India. She obtained her LLB Degree [First Class] in 1980 from

Government Law College, University of Bombay, India. She was awarded the Diplôme

Supérieur d’Etudes Françaises Modernes in 1975 by l’Alliance Française, Paris, France,

[Mention Tres Honorable: i.e. Distinction] and was ranked first in the examination in 1975

in India and Asia.

Ramni Taneja is the author of Foreign Direct Investment and Globalisation, published by

Eastern Book Company, 2014. She has written legal articles that have been published in

international and Indian legal journals on various legal issues

Ramni Taneja’s principal areas of legal practice covering litigation and transactional legal

work are: all areas of commercial law, civil law, corporate law, constitutional law and

criminal law.

Other areas of legal practice covering litigation and transactional law inter alia are:

Arbitration [international and domestic], air law, banking law, consumer protection law,

due diligence, direct and indirect taxation and international taxation, extradition law, laws

relating to asylum, family law, foreign direct investment, including foreign exchange law,

insurance law, initial public offerings, intellectual property law, infrastructure law,

employment law, laws governing the media, mergers and acquisitions, immigration and

nationality law, maritime law, succession law, private international law, public international

law and property law.

Contact Details:

Address:

A 34 DEFENCE COLONY

NEW DELHI 110024, INDIA

Telephones: +91 11 4155 2051; +91 4155 2052

Fax: +91 11 4155 2053

email id: ramni@ramnitaneja.com

http://www.ramnitaneja.com/


Alberto Ziliani – PrimeLex - Sports Lawyer the Year – Italy

PrimeLex is a law firm that offers customers a wide range of legal services, ranging

from listing on regulated markets to restructuring of groups, from any kind and

degree of litigation, to the protection of family assets to the valuation of companies.

PrimeLex operates in the main sectors of law and economics, including corporate

and M&A, sports law, real estate, labour law, bankruptcy law, criminal law,

litigation, in Milan, Lecco, Como and Rome. PrimeLex offers qualified assistance in

the extrajudicial and Judicial fields.

PrimeLex has 3 partners:

Alberto Ziliani,

Giacomo Micheletti is an expert in real estate.

Massimo Campa is an expert in company law and litigation.

Alberto Ziliani is a partner of PrimeLex, and is an expert in sports law and company

law

The experience he has gained allowed him to become a point of reference for any

legal requirements related to sports law, both for client’s contractual needs and for

litigations. Over the years he has been involved in several international transfers of

football top players and has been appointed lawyer in important disputes before the

TAS/CAS (Court of Arbitration for Sport).

His skills and expertise enable him to assist champions of the world of cycling and

motorcycling, and deal with international sportsmen for the management of their

contracts and disciplinary disputes before arbitration proceedings.

His expertise in company law mainly concerns M&A transactions and the drafting

of commercial contracts. He is a member of the board of directors of the most

important private security employers’ associations in Europe (COESS) and Italy

(Federsicurezza).

Contact Details:

Address: Piazza del Duomo, 20 – 20122 Milano

tel. +39027222201/ fax +3902861375

www.primelex.it

email: milano@primelex.it


Law Firm of the Year – Czech Republic

The law office GÜRLICH & Co was founded on 1st February 2002. All members of

the firm are experienced lawyers possessing outstanding professional expertise in

various branches of law.

Skilled lawyers, qualified office staff and a lot of experience – that’s our law firm.

We are fully capable of offering legal Services to both individuals and legal entities

in almost all fields of civil and commercial law, all over the territory of the Czech

Republic, both in Czech and English language. We also cooperate with a number of

external lawyers, all experts in their respective fields, to ensure the best possible

outcome for our clients.

In the event of cross-border transactions and litigation, this office hires its

cooperating international law offices as well as external foreign lawyers. Still, this

Law Firm remains a purely Czech legal office free of any financial or other influence

exerted by foreign and/or local nationals. This allows the firm to provide its

services in compliance with law, professionally and independently.

Our law firm focuses mainly on the following areas of law: Civil law, Corporate and

business law, Real Estate law, Intellectual property, Labor law and Litigation.

Above all we deal with, among the advisory on real estate property transactions

(e.g. sale, purchase or lease of apartments and commercial property), drafting all

documents relating to real estate financing, drafting all security related documents

(mortgages, lien over property and other assets including sets of movable assets,

lien over IP or a business or part thereof, security / collateral agreements relating

to banking accounts, shares and ownership interests, as well as numerous

fiduciary assignments of rights demanded by banks), arranging registration and all

other related steps, including advice on governing law. Moreover, we focus on

advisory to developers, on investment in real estate, lease and sublease

agreements, liens on real estate, creation of easements, building law.

Our law firm provides its services at a high professional level, quickly and with

complete independence. Two of our key values that help to drive businesses of our

clients are flexibility and personal approach that we manage to maintain through

the hard work of our young but skilled colleagues who are at all times prepared to

offer tailor-made solutions. Within the scope of legal assistance, our law firm

provides prevailingly advisory services in selecting the most suitable procedure with

a view to client’s needs, prepares various documents and arranges for the

preparation of opinions and legal analyses.


The highest level of professionalism that we try to maintain encompasses taking

into account forthcoming legal amendments, detailed continuous study of

judicature of both the national and European courts. However, while focusing on

professionalism we never forget that it goes hand in hand with a personal approach

which ensures that clients can always rely on our services and we provide our best

in the shortest possible time with a broad level of transparency and detailed

records of our performance.

Scope of Legal Services:

Business Transactions

Civil Law

Intellectual Property

Corporate Law and Business Law, Public Procurement

Labour Law

Real Estate

Litigation

Contact details:

GÜRLICH & Co

Politickych veznu 19

110 00 Prague 1

Czech Republic

tel.: +420 222 101 591

fax: +420 222 101 590

email: info@akrg.cz

web: www.akrg.cz


SSI/SSD Law Firm of the Year – USA

Jose is admitted to practice law in New York, New Jersey, and Venezuela. Jose began his

career as an attorney in Venezuela. Jose’s outstanding Venezuelan practice was recognized

several times by the Miranda State Bar Association, which awarded him with honors in

three different years.

In 2002, Jose decided to come to the United States to further develop himself academically

and professionally. In 2004, Jose was admitted to Syracuse University College of Law,

where he graduated cum laude. During law school, Jose clerked for a US District Court in

Florida.

Jose joined the Smith Sovik law firm in 2007. Since joining the firm, Jose was involved in

all areas of litigation. Jose has been and is a member of the Latin American Law Student

Association; Hispanic National Bar Association; Black Law Student Association; DRI;

American Bar Association; New Jersey State Bar; New York State Bar; Law Students in

Action Project-Spanish Translation and Interpretation Assistance Team; Onondaga County

Bar Association; AILA, among others.

In 2012, Jose decided to open his new and independent law firm. After opening the Law

Offices of Jose Perez, Jose has been involved in all areas of litigation, including

construction, labor and employment, premises liability, motor vehicle accidents, workers’

compensation, SSI/SSD, and immigration. Jose has been a speaker/panelist at numerous

events dealing with his legal practice, Workers’ Compensation, and immigration issues.

Jose also has a “Know-Your-Rights” column in the CNY Latino newspaper. Now, he has

offices in Syracuse, Rochester and Buffalo, and continue to grow his practice.

Contact Details:

Jose E. Perez, Esq.

Law Offices of Jose Perez

120 East Washington Street,

Suite 925

Syracuse, New York 13202

(t) (315) 422-5673

(f) (315) 466-5673

joseperez@joseperezyourlawyer.com

www.joseperezyourlawyer.com

Practice Areas:

Workers Compensation Law

Personal Injury & Accident Law

Immigration Law

Social Security Disability Law

Labour & Employment Law


Estate Planning Law Firm of the Year – USA

Donna J. Jackson began the practice in 1988 and has been in practice for over 30

years.

Donna J. Jackson is the managing member of the firm. She is a CPA and attorney.

Donna is a CPA, nationally recognized attorney, speaker, and educator in estate

planning. She focuses on estate planning with an emphasis on Medicaid, VA

Benefits, wills, durable power of attorneys, living wills, special needs planning and

trusts.

She is actively involved in the Oklahoma Bar, American Bar Association, NAELA,

Oklahoma State Society of CPAs, SHINE Foundation, Voice of Experience and

Senor Law Section Publications.

Ms. Jackson has extensive speaking experience including keynote speaker for the

Oklahoma Bar, Strafford, and National Business Institute and has presented

hundreds of seminars on estate, tax and related topics. She’s received numerous

awards including Five Star Wealth Managers in Estate Planning, Earl Sneed Award

from the Oklahoma Bar, Lawyer of Distinction, and Super Lawyer in Elder Law.

She obtained a BS and Master’s in Accounting from Oklahoma State, JD from

Oklahoma City University School of Law and LLM, Elder Law, from Stetson College

of Law.

Donna limits her practice to Elder Law, including long-term care planning,

Medicaid, VA Benefits; Special Needs Planning; Probate; Guardianships; estate

planning, including wills, trusts, and power of attorneys; tax; and life care

planning.

The firm works with families and people who want to prepare of incapacity and the

death of a loved one. Their mission is to provide clients with peace of mind.

Contact Details:

Donna J. Jackson

Attorney at Law

10404 Vineyard Blvd, Ste E

Oklahoma City, Ok 73120

(405)840-1874

Fax (405)840-1880


Professional Liability Law Firm of the Year – Italy

E.Morace&Co. is the product of an old tradition based on the principles of passion,

competence, hard work, and client satisfaction since 1938.

They work with passion and take full care of the Clients’ position, interests and targets

suggesting the best solution to their needs. Working internationally, E.Morace&Co. team is

composed by lawyers with foreign experiences and different specializations who speak

Italian, English, Spanish, French and German.

The Law Firm has always been operating mainly in Maritime, Insurance and Transport Law

but over the years, the practice gradually expanded now including: Accident & Personal

Injury; Administrative & Antitrust; Banking & Finance; Professional Liability; Tax; Civil

Law; Collections & Asset Recovery; Marine Insurance; Yacht & Superyacht; Litigation and

Dispute Resolution; Criminal Law & Defence; Employment & Labour; Commercial &

Corporate; Insurance & Reinsurance; Family Law; Intellectual Property; Shipping &

Offshore; Real Estate.

Marco Morace is a Partner and head of the insurance and reinsurance team at

E.Morace&Co. He graduated in Law from the University of Naples "Federico II" and joined

the firm in 2003. Prior to this he worked for the legal department of P&G in Rome, had an

internship with a leading London insurer and was a visiting lawyer with international law

firms in London.

Marco’s areas of expertise are: accident and personal injury, insurance counter-fraud,

reinsurance, insurance and commercial litigation and dispute resolution, intellectual

property, marine insurance, professional liability, shipping and offshore, yachts &

superyachts.

Our Firm is a legal boutique of excellence and we work every day to maintain high

standards of quality and care in the services we offer. This is a very demanding challenge,

especially considering that we have to compete with mega firms.

In order to better assist our international clients with interests in Italy, we opened our new

office in Milan on 1st April 2019.

Our future target is to develop the insurance as well as the corporate and M&A practice

thanks also to our Milan office, headed by our local partner Mr. De Biasi who is a Professor

of Corporate and Capital Markets Law.

We trust we will have another excellent business season.

We always try to achieve the best result for the Client and build with him a strong business

relationship.

Our Clients love our:

Care – we work hard to advise our Clients as soon as possible within the same day from our

instruction or within 1 business day at latest with a preliminary advice;


Flexibility – we are keen to discuss with our Clients on fees considering that the reason of

our instruction is always to achieve the best result for the Client, not the best opportunity

for the Firm;

Transparency – any Client wants to keep legal costs and budgets under control especially in

litigation; we always keep our Clients up to date on case developments and costs so that

they can check their budget needs are met;

Update - working internationally, with Clients based around the world we are aware of the

absolute importance of comprehensively updating the Client promptly as soon as there is a

development on its case / file.

We have recently acted on behalf of an extra-EU shipping company in a dispute against the

Italian Customs Authority successfully so far. The dispute referred to the exemption on

excise duties in relation to a supply of bunker made by our Client, whose ship was moored

at an operational dock with the crew on board. Specifically, the Customs Authority first

granted the exemption and then revoked the previous permit, by requesting the payment of

the excise duties.

Additionally, we have recently assisted an Italian company specialised in providing software

solutions for booking and ticketing online in the negotiation of a software agreement with

an international shipping company.

We are regularly appointed by leading international insurers and reinsurers to protect their

interests in professional liability claims in Italy.

Recently, we have been appointed to represent Lloyd’s Underwriters in a 60 ML claim

brought by the Receivership of one of the most famous Italian fashion group that went

bankrupt in 2016.

Contact Details:

m.morace@morace.com

Office: +39 081 0145 607

Website: www.morace.com


Employee Benefits Law Firm of the Year – Ireland

Anne O’Connell Solicitors, also known as AOC Solicitors, is a leading specialist Employment

Law firm. Established in 2017 by Founder and Principal Anne O’Connell, the Firm has

achieved great success in the last number of years and continues to grow and expand.

Drawing on a combined 25 years of employment law experience, AOC Solicitors provides a

strategic approach to employment law issues, focusing on advising clients on the best

solution to achieve their objectives while meeting their commercial needs and business

requirements. AOC Solicitors advises large multi-national companies, semi-state

companies, small and start-up businesses. It also advises individual employees facing

employment law disputes, particularly executives and directors.

Qualified as a solicitor and a New York Attorney in 2001, Anne O’Connell, Founder and

Principal, practiced employment law with the Chief State Solicitors Office and two top tier

Irish law firms. With over 19 years employment law experience Anne formed her own

specialist employment law firm in 2017 and thus AOC Solicitors was born.

Within its first year AOC was ranked by Legal 500 as Leading Firm in Employment Law in

Ireland and has received numerous awards.

The Firm provides dedicated and expert legal advice that is tailored to the unique

requirements of its clients. The scope of services of the Firm include, advising private and

public sector companies, international clients and individuals on all contentious and

noncontentious employment law issues. AOC Solicitors represents its clients before

employment law statutory bodies, regulatory boards, the Civil Courts and at Mediation.

The Firm offers a full suite of employment law services including advices and representation

in respect of all contentious employment matters and non-contentious employment related

issues including advices in respect of all day to day employment law queries such as

disciplinary procedures, grievance procedures, dignity at work complaints, protected

disclosures, working time queries, the drafting and reviewing of contracts of employment

and staff policies and procedures, the negotiation of and drafting and reviewing of severance

agreements and the handling of industrial relations issues.

AOC Solicitors also routinely advises its employer clients in respect of redundancy and

restructuring, transfer of undertakings and trade union recognition. It also carries out

employment law compliance audits and offers bespoke training and seminars for its

employer and consultant clients.

ANNE O’Connell – Founder and Principal

As stated above, Anne qualified as a solicitor and a New York Attorney in 2001 and

practiced employment law with the Chief State Solicitors Office, two top tier Irish law firms

and also established the Employment Law Department in a smaller firm. With over 19 years

of extensive employment law experience, Anne has acquired an in-depth experience from

every angle in employment law through the various firms in which she has practiced and

this has given her a high-calibre strategic and practical approach to employment law


issues. The large firms where Anne previously worked regularly refer clients to Anne when

they are conflicted and colleagues turn to Anne when they have queries regarding their own

clients’ issues.

Anne loves assisting clients in employment law and is very passionate about what she does.

She becomes as vested in finding a solution to the issues as the client is.

Anne was honoured to have received the Lawyer Monthly Women in Law 2019 Award for

Employment Law in Ireland. The Firm was also awarded Client Choice Award for

Employment Law in Ireland 2019 for a second year running; the ACQ5 Global Award for

Employment & Benefits Lawyer 2019 also for the second year running and ‘Leading

Specialist Employment and Labour Lawyer of the Year 2019, Ireland’ awarded by

Acquisition International. The Firm won the Employment Law Firm/Lawyer of the Year

2019 at the Irish Law Awards.

Anne is also a member of the Law Society Employment Law Committee and lectures and

tutors on employment law in the Law Society of Ireland. In 2020, Anne has been invited to

be a speaker and contributor at the annual Employment Law Conference of the

International Bar Association. Anne is also in the process of writing A Practical Guide to

Protected Disclosures for the Irish Institute of Charted Accountants.

Laura Reid – Associate Solicitor

In 2019, the Firm expanded by hiring Laura Reid as an Associate Solicitor. Laura has over

six years of specialist Employment Law experience. Laura has advised and represented

corporate employer clients of all sizes from small start-up employers to large global

corporations. Laura’s experience includes advising these employers in relation to the

numerous day to day employment issues arising in the work place including the handling of

grievance and disciplinary processes, workplace investigations and mediations, advising on

protected disclosures, advices in respect of bullying and harassment complaints, drafting

and reviewing contracts of employment and company handbooks, advising and representing

employers in respect of the negotiation and conclusion of exit agreements and advising and

representing employers in respect of the defence of all kinds of employee claims. Laura also

has valuable experience assisting employers in respect of the employment law aspects of

due diligence upon the sale/transfer of businesses.

Laura has carried out a considerable amount of public sector work having advised a

number of different employers within the public sector in respect of day to day employment

law issues arising and the defence of employee claims. She has particular experience in

advising public sector employers within the education sector.

Laura is a Recommended Lawyer by Legal 500. Laura is also a member of the Employment

Law Association of Ireland Committee and has lectured for the Law Society of Ireland’s

Diploma on Employment Law.

Both Anne and Laura have great experience working as employment law solicitors in large

and small firms. It is this experience that provides the foundation of our strategic approach

to addressing our client’s issues.

Contact Details:

Email: anne@aocsolicitors.ie

Tel: +353 (1) 6698550

Website: www.aocsolicitors.ie


Intellectual Property Law Firm of the Year—Taiwan

Deep & Far attorneys-at-law was founded in 1992 and is dealing with all phases of laws

with a focus on the practice in separate or in combination of all aspects of intellectual

property rights (IPRs) including patents, trademarks, copyrights, trade secrets, unfair

competition, and/or licensing, counselling, litigation and/or transaction thereof.

Area of Practice: Intellectual Property, including patent, trademark, copyright and trade

secret.

The patent attorneys and patent engineers in Deep & Far normally hold outstanding and

advanced degrees and are generally graduated from the top five universities in this country.

Our prominent staffs are dedicated to provide the best quality service in IPRs in this

country. As a proof, about one half of top 100 incorporations in this country have

experiences of seeking patented their techniques, but more than one fifth of the top 100

incorporations has ever used services of this firm. Furthermore, Hi-Tech companies in the

science-based industrial park located at Hsin Chu had ever played the most important role

in booming the economy of this country. About one half of them has experiences in seeking

patented their techniques, and out of more than 50% of the patent-experienced companies

in that park have ever entrusted their IPR works to this firm.

Experiences:

Mr. Yu-Li Tsai, a patent attorney graduated from Department of Electrical Engineering of

National Taiwan University (NTUEE), which is the best engineering school in Taiwan.

Because of interest in communication system, he then attended in the Graduate Institute of

Communication Engineering (GICE) of NTU. During his research life in GICE, he also

started to get involved in knowledge and skills of patent-related matters for taking and

receiving the qualification of patent attorney. Mr. Tsai also attended to receive an IP master

from Law School of University of New Hampshire, also known as Franklin Pierce Center for

Intellectual Property, had an internship with InterDigital, Inc., and passed the U.S. Patent

Bar Examination. Currently, Mr. Tsai is working for Deep & Far Attorneys-at-Law as a

patent attorney.

It is our philosophy to provide competent legal services that other firm cannot comparably

provide. The necessitated ensuing problem is how we can so provide? Deep & Far so

achieve by selecting, edifying and nurturing peoples who have the following personalities:

learned in expertise, morally earnest and sincerely behaved in mind and strictly disciplined

between give and take. It is well-believed that such properties are key factors for peoples to

properly and competently behave themselves. Because the clients become more understood

in the knowledge of IP and more budget-sensitive, they usually want to select an agent who

can more efficiently and effectively deal with their IP matters. They often invite bids, set out

tenders and call for interview before they decide to entrust a service provider. Taking

patent for example, they gather information of costs for patent prosecution, previous works,

and firm introduction materials in a preliminary choice stage, and hold an interview to


obtain further details of the firm which has passed the preliminary choice stage. We

represent international giants, e.g. InterDigital, MPS, Schott Glas, Toyo Ink, Motorola,

Cypress, Google, Armani.

We always keep updating the newest state of this firm, recruiting elite patent engineers and

strictly training them the essential skills, improving the efficiency and quality of service,

and developing new strategies that can assist the clients effectively protecting their

intellectual property rights. This firm believes that if the efficiency, quality, and enthusiasm

of the services can be consistently monitored and maintained, overcoming complexities,

challenges or changes is just a result rather than an issue.

Our aspiration and directions would be developing more potential clients either in domestic

or foreign countries, and expanding the size of this firm to assist more clients in pursuing

most satisfactory IP protection. Although the domestic IP market, especially in the patent

field in 2013 shrank a little, we expect this situation may finally change because there is a

phenomenon that the gross economy is starting to recover in 2014.

Contact Details:

Deep & Far

Yu-Li. Tsai

Tel: 886-2-25856688#900

Fax: 886-2-25989900//886-2-25978989

Add: 13th Fl., 27 Sec. 3, Chung San N. Rd., Taipei, Taiwan

Web: www.deepnfar.com.tw

Email: lawtsai@deepnfar.com.tw


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