International Directory - Moore Global...Business Development Leon Hou...
Transcript of International Directory - Moore Global...Business Development Leon Hou...
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International DirectoryMarch 2015
Moore Stephens International Limited
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Contact Names:
ChairmanRichard Moore
Chief Operating OfficerMichael Hathorn
Director of SalesCharlie Newby
International Liaison ManagerSarah Skeels-Smith
Senior International AdministratorHeather Deacon
Marketing ManagerVictoria Littler
Marketing ExecutiveJanice Sarchet
150 Aldersgate StreetLondon EC1A 4AB
England, U.K.Telephone: +44 (0) 20 7334 9191Facsimile: +44 (0) 20 7651 1637
E-mail: [email protected]: www.moorestephens.com
Business DevelopmentLeon Hou
20F Yueda Plaza889 Wanhangdu Road
Jing’an DistrictShanghai 200042
The People’s Republic of ChinaTelephone: +86 (21) 6290 5855Facsimile: +86 (21) 6290 5899
E-mail: [email protected]: www.moorestephens.com
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CONTENTS
Introduction 2Committees 5Regional Executive Offices 7Index 11International Direct Dialling Codes 17World Time Zones 182013/2014 Calendar 19Member Firms 21Correspondent/Associated Firms 222E-mail Country Codes 230Personal Contact Details 231
The information in this directory is correct at the time of going to press (March 2015)
© Moore Stephens International Limited 2015
This directory lists the firms and companies that are members of Moore Stephens International Limited, correspondent firms and, in the case of North America, all listed firms are members of Moore Stephens North America, which is itself a member of Moore Stephens International Limited. All the firms and companies listed are independent entities, owned and managed in each location. Neither their membership of Moore Stephens International Limited nor their inclusion in this directory should be construed as constituting or implying any partnership between them.
Africa 8 23 29 830 29.8
Asia Pacific region 13 20 44 2,494 82.3
Australasia region 2 15 22 884 131.9
China region 1 3 47 5,545 268.5
Europe region 43 145 298 8,115 993.0
Latin America region 17 26 35 1,350 39.4
Middle East region 12 14 26 614 23.2
North America region* 7 46 125 6,458 1,115.2
103 292 626 26,290 2,683.3
WORLDWIDE STATISTICS
Members andcorrespondents Countries Firms Offices
Principals and staff
Fee income
US$m
*Includes Bermuda and The Caribbean
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INTRODuCTION
The Membership of Moore Stephens International Limited“MSIL” at the time of going to press – March 2015 –comprises 292 leading independent accounting andconsulting firms with a total of 626 offices across 103countries. Details of current MSIL membership can beaccessed through the Moore Stephens International websiteat www.moorestephens.com under “Locations”.
A wide range of professional services has been developed bythe member firms over the 110 years since Moore Stephenswas first founded to assist clients in meeting theircross-border commercial objectives. These are complementedby local services in each country to the same high standardof personal service that is the Moore Stephens tradition. Servicesare provided in compliance with relevant national legislation and professional regulation.
Les membres de Moore Stephens International Limited“MSIL” à la mise à jour – mars 2015 – sont constitués de292 cabinets comptables et conseils indépendants reprenantun total de 626 bureaux situés dans 103 pays différents. Lesréférences des membres actuels de MSIL sont accessibles surle site internet de Moore Stephenswww.moorestephens.com sous la rubrique “localisation”.
Depuis que Moore Stephens a été fondé il y a 110 ans, lessociétés membres ont développé une large gamme deservices professionnels, avec pour objectif d’assister lesclients dans la réalisation de leurs objectifs commerciaux àtravers le monde. Ceci a été complété par la mise en placede services locaux dans chaque pays, offrant un servicepersonnalisé et de grande qualité, comme l’exige latradition Moore Stephens. Les services sont fournisconformément à la législation nationale et aux règlementsprofessionnels applicables.
Zum Zeitpunkt der Drucklegung, im März 2015, umfasstdas Netzwerk Moore Stephens International Limited “MSIL”292 führende unabhängige Wirtschaftsprüfungs- undberatungsfirmen mit insgesamt 626 Büros in 103 Ländern.Detaillierte Informationen der aktuellen Mitgliedsfirmensind auf der Moore Stephens International Internet-Seitewww.moorestephens.com unter “Locations” erhältlich.
Während der 110 Jahre seit der Gründung von MooreStephens haben die selbständigen Mitgliedsfirmen einegroße Palette professioneller Dienstleistungen entwickelt,um Mandanten bei ihrer Arbeit über Grenzen hinweg zuunterstützen und zwar mit dem Standard, der bei MooreStephens Tradition ist. Dienstleistungen werden unterEinhaltung maßgeblicher nationaler Gesetze undberufsrechtlicher Vorgaben erbracht.
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En el momento de publicación de este directorio – Marzo de2015 –, la afiliación a Moore Stephens International Limited“MSIL” contaba con 292 firmas punteras independientes deauditores y consultores con un total de 626 oficinas en 103países. Detalle actualizado de la afiliación a MSIL puedeencontrarse en la página Web www.moorestephens.com enel apartado “Locations”.
La firma ha desarrollado un extenso abanico de serviciosprofesionales a través de los 110 años transcurridos desdeque se creó Moore Stephens, con el objetivo de ayudar a losclientes a alcanzar sus objetivos internacionales. En cadapaís, los servicios locales complementan a los internacionales,siempre al elevado nivel personal y profesional que ha sidosiempre tradición de Moore Stephens. Los servicios se prestande acuerdo a la legislación nacional y a la regulaciónprofesional relevante.
Il Gruppo Moore Stephens International Limited “MSIL”, alladata di stampa della presente Guida – Marzo 2015 –riunisce più di 292 tra società di revisione, consulenza e studiprofessionali, totalmente indipendenti tra loro, per un totaledi 626 uffici in 103 Paesi. E’ possibile visionare tutte leinformazioni circa il Gruppo MSIL collegandosi al sitointernet www.moorestephens.com e cliccando sul link“Locations”.
Da quando Moore Stephens è stata fondata – 110 anni fa –le società e gli studi membri hanno sviluppato una largagamma di servizi professionali con lo scopo di assistere iclienti nella realizzazione dei loro obiettivi anche attraversoPaesi diversi nel mondo. Cosicchè in ogni Paese possonoessere utilizzati servizi professionali allo stesso livello diqualità del servizio personalizzato che è nella tradizione diMoore Stephens. I servizi sono offerti nel rispetto dellalegislazione nazionale e della regolamentazione professionale.
À data da publicação deste directório, Março de 2015, asociedade Moore Stephens International Limited (MSIL)integra 292 empresas independentes de auditoria econsultoria com um total de 626 escritórios situados em 103países diferentes. Para mais informações sobre as empresasassociadas da MSIL consulte o website da Moore StephensInternational em www.moorestephens.com no link“Locations”.
Desde que foi constituída, há mais de 110 anos, os membrosda organização têm vindo a desenvolver uma grandevariedade de serviços profissionais, com o objectivo decontribuir para ajudar os seus clientes a alcançarem osobjectivos comerciais. Os serviços prestados a nívelinternacional são complementados por serviçospersonalizados de elevado nível profissional, que aliás é atradição da Moore Stephens. Os serviços são prestados emconformidade com a legislação e as normas profissionaisnacionais aplicáveis.
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INTRODuCTION
На момент выхода в печать справочника «март 2015 года» сеть Моор Стивенс Интернэшнл Лимитед («МСИЛ») включала 292 ведущих независимых бухгалтерских и консалтинговых фирм с 626 офисами в 103 странах. Информацию о текущем состоянии сети МСИЛ можно получить на международном вэбсайте www.moorestephens.com в разделе «Locations».
Широкий диапазон профессиональных услуг разработан фирмами-членами за более чем 110 лет с даты основания Моор Стивенс, с целью оказания содействия клиентам в осуществлении их международных коммерческих задач. Эти услуги дополняются местными услугами в каждой стране на том же высоком уровне персонального обслуживания, которые стали традицией Моор Стивенс. Услуги предоставляются в соответствии с соответствующим национальным законодательством и нормативно-правовым регулированием профессиональной деятельности.
马 施 云 国 际 有 限 公 司 成 员 所 集 团 (MSIL) 于 付 印 日 期 - 2015 年 三月 份 - 在 全 球 的 103 个 国 家 内 的 292 家 领 先 的 独 立 会 计 和 咨 询 公 司 一 共 设 有 626 个 办 事 处 . 查 看 目 前 MSIL 成 员 所 的 最 新 资 料 可 以 浏 览 马 施 云 国 际 网 址 www.moorestephens.com 中 Locations 网 页.
马 施 云 110 年 来 透 过 旗 下 成 员 所 为 客 户 提 供 多 类 专 业 服 务, 协 助 客 户 达 成 其 跨 国 商 业 目 标 . 而 旗 下 的 办 事 处 遍 设 世 界 各 地 , 故 可 为 客 户 提 供 同 等 高 水 平 及 殷 切 的 服 务 , 这 也 是 马 施 云 多 年 来 所 建 立 的 传 统 . 在遵守国家有关法律和专业监管下提供服务.
292 , تضم حتى اذار 2015 مور ستيفنس انترناشيونال المحدودة ان أعضاء مكتب موزعين حول مكتب رائد في المحاسبة واإلستشارات ما مجموعه 626
103 دولة
يتضمن كافة التفاصيل عن www.moorestephens.com ان الموقع اإللكتروني. �هذه العضوية
تم تطوير مجموعة واسعة من الخدمات المهنية من قبل الشركات الألعضاء لمساعدة سنة منذتأسيس مور ستيفنس كمرحلة اولى, على مر ال 110
على تحقيق اهدافها التجارية حول العالم العمالء
وتستكمل بخدمات محلية في كل بلد مع الحفاظ على نفس المعايير العالية �التي تقدمها مور ستيفنس والتي تعتبر من تقاليدها
ان جمبع الخدمات المتوفرة تمتثل بالتشريعات والقوانين المحلية واألنظمة المهنية
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COMMITTEES
International Policy Committee
Richard Moore ChairmanAndrew J. Armanino - North AmericaDon Boyd - AustralasiaLouis Grassi - North AmericaLIANG Chun - ChinaHerjanto Lutanto - Asia PacificFrans Verschelden - Europe
International Technical Committee
Michael Hathorn - Europe/MSIL ChairmanIdris Atcha - Middle EastDavid Stevens - AustralasiaCharles Reid - AfricaHelen H. L. Tang - Asia PacificZHOU Long (Joe) - ChinaDavid Chopping - MSIL Secretary
Moore Stephens Asia Pacific LimitedExecutive Committee
Herjanto Lutanto - Jakarta ChairmanHelen H. L. Tang - Hong Kong Vice ChairmanNobuyuki Ishiwata - TokyoNeo Keng Jin - SingaporeAlex Kuo - TaipeiChaovana Viwatpanachati - BangkokLeon Hou - Shanghai Executive
Moore Stephens AustralasiaExecutive Committee
Don Boyd - Melbourne ChairmanJim Gouskos - AdelaideEric Hummer - CanberraNeil Pace - PerthKen Pickard - QueenslandRobert Southwell - Sydney
Moore Stephens ChinaExecutive Committee
LIANG Chun - Beijing ChairmanZHOU Long (Joe) - BeijingMs. LI Gaolei - BeijingWANG Quan Zhou - BeijingLI Jincai - Tianjin
Moore Stephens Europe LimitedExecutive Committee
Frans Verschelden - Brussels ChairmanGiuseppe A. Barranco - MilanFernando Fernández Ripoll - MadridIga Kwaśny - WarsawBurak Onur - IstanbulChristoph Schlotthauer - ParisDr. Manfred Schwarz - ViennaPaul Stockton - LondonWilliam de Wijs - EindhovenChristopher Rawden - Brussels Executive Director
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COMMITTEES (CONTINuED)
Moore Stephens Latin America Inc.Executive Committee
Mauricio Durango Pérez - Quito Secretary Hélio Eiji Yamasaki - JoinvilleEdgard Pérez - BogotaValeria Gagliani - Buenos Aires Executive Director
Moore Stephens Middle East Ltd.
John Adcock - DubaiMohamed H.S. El Ayouty - Jeddah
Moore Stephens North America Inc.Board of Directors
Louis Grassi - New York, NY ChairmanAndrew J. Armanino - San Ramon, CAThomas F. Bonadio - Rochester, NYNick Decosimo - Chattanooga, TNMark L. Fagan - New York, NYGreg Hutchins - Los Angeles, CAThomas P. Rosenbach - Grand Rapids, MISteven Sacks CPA - Saddle Brook, NJ Executive Director
Moore Stephens South Africa (Pty) Ltd.
Charles Reid - Durban ChairmanAndrew Bennie - PretoriaBrett Berriman - PietermaritzburgGeorge Friend - Port ElizabethJo Viviers - HumansdorpJohan Pretorius - East LondonJohan Vermeulen - Cape TownLeonard Roberts - Benoni, East RandPieter-Louw van der Ahee - Stellenbosch
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REgIONAL ExECuTIvE OffICES
Moore Stephens International LimitedLONDON
150 Aldersgate StreetLondonEC1A 4ABEnglandUK
Telephone: +44 (0) 20 7334 9191Facsimile: +44 (0) 20 7651 1637E-mail: [email protected]: www.moorestephens.com
Richard Moore Chairman [email protected] Hathorn Chief Operating Officer [email protected] Newby Director of Sales [email protected] Skeels-Smith International Liaison Manager [email protected] Deacon Senior International Administrator [email protected] Littler Marketing Manager [email protected] Sarchet Marketing Executive [email protected]
Moore Stephens Africa (Pty) LtdCAPE TOWN
42 Silwood RoadRondeboschCape Town, 7700South Africa
Telephone: +27 (0)21 685 0088Facsimile: +27 (0)86 402 9808E-mail: [email protected]: www.moorestephens.co.za
Charles Reid Chairman [email protected] Blackbeard Africa Strategy Advisor [email protected] Alt Regional Executive [email protected] Trudie Du Raan Regional Technical Executive [email protected]
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REgIONAL ExECuTIvE OffICES (CONTINuED)
Moore Stephens Asia Pacific LimitedHONG KONG
905 SilvercordTower 230 Canton RoadTsimshatsuiKowloonHong Kong
Telephone: +852 2375 3180Facsimile: +852 2375 3828E-mail: [email protected]: www.msapl.com
Herjanto Lutanto Chairman [email protected] Tang Secretariat [email protected] Hou Executive [email protected]
Moore Stephens AustralasiaMELBOURNE
Suite 1413530 Little Collins StreetMelbourneVictoria 3000Australia
Telephone: +61 (0) 3 9909 7371Facsimile: +61 (0) 3 9909 7788E-mail: [email protected]: www.moorestephens.com.au
Don Boyd Executive Chairman [email protected] Rickerby New Zealand Managing Director [email protected] Antonius Chief Executive Officer [email protected]
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REgIONAL ExECuTIvE OffICES (CONTINuED)
Moore Stephens ChinaBEIJING
12th Floor, Building 716 Xi Si Huan Zhong RoadHaidian DistrictBeijing 100039The People’s Republic of China
Telephone: +86 (10) 5835 0001Facsimile: +86 (10) 5835 0006E-mail: [email protected]: www.dahua-cpa.com
LIANG Chun Chairman [email protected]. LI Gaolei International Liaison [email protected]
Ms LI Gaolei, China Desk Liaison, is the only point of contact in China for MSIL member firms with enquiries into China.
Moore Stephens Europe LimitedBRUSSELS
Avenue Louise 209A1050 BrusselsBelgium
Telephone: +32 (0) 2 627.18.32Facsimile: +32 (0) 2 644.67.89E-mail: [email protected]
Frans Verschelden Chairman [email protected] Rawden Executive Director [email protected] Schnider Head Tax Faculty [email protected] Denooze Office Manager [email protected] Guntis Kronbergs European Tax Coordinator [email protected] Spaul European Technical Director [email protected]
Beat Schnider - Telephone: +41 (0)56 641 91 56Gill Spaul - Telephone: +44 (0)20 7651 1859Zigurds Kronbergs - Telephone: +44 (0)1284 811752
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REgIONAL ExECuTIvE OffICES (CONTINuED)
Moore Stephens Latin America LimitedQUITO
Av. Amazonas N21-147 y RoblesEdif. Río AmazonasQuitoEcuador
Telephone: +593 2 2554 656Facsimile: +593 2 2506 866E-mail: [email protected]/
[email protected]: http://msla.moorestephens.com
Mauricio Durango Pérez Chairman [email protected] Gagliani Regional Executive Director [email protected]
Moore Stephens Middle East LtdDUBAI
Courier Address:Suite 202Zalfa BuildingAl GarhoudDubaiUnited Arab Emirates
Mailing AddressP.O. Box 28817
DubaiUnited Arab Emirates
Telephone: +971 4 282 0811/0783Facsimile: +971 4 282 0812E-mail: [email protected]: http://middleeast.moorestephens.com
John Adcock Chairman [email protected] H.S. El Ayouty Vice Chairman [email protected] Butter Regional Co-ordinator [email protected]
Moore Stephens North America, IncSADDLE BROOK
250 Pehle AvenuePark 80 West, Plaza 2Suite 200Saddle BrookNJ 07663U.S.A.
Telephone: +1 (201) 291 2660Facsimile: +1 (201) 368 1944E-mail: [email protected]: www.msnainc.org
Louis Grassi Chairman [email protected] Sacks CPA Executive Director [email protected] DeFelice Sr Manager - Communications & Program Dev [email protected]
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INDEx Of CITIES
ALbANIA
Tirana 21
ALgERIA
Algiers 21
ANDORRA
Andorra 21
ARgENTINA
Buenos Aires 22
AuSTRALIA
Adelaide 23Adelaide - Camden Park 223Brisbane 23Burdekin 24Cairns 24Canberra 24Gold Coast 25Innisfail 25Melbourne 22Perth 25Sydney 26Toowoomba 26Townsville 27
AuSTRIA
Amstetten 32Graz 29Innsbruck 30Klagenfurt 30Linz 30/31Ried Im Innkreis 31/33Salzburg 32Steyr 33Vienna 27/28/29Wels 33
AzERbAIjAN
Baku 34
bAhAMAS
Nassau 34
bAhRAIN
Manama 35
bANgLADESh
Dhaka 35
bELgIuM
Antwerp 36Brussels 36Ghent 37
bELIzE
Belize City 37
bERMuDA
Hamilton 37/38
bOLIvIA
La Paz 39Santa Cruz De La Sierra 38
bOTSWANA
Botswana 39Gaborone 223
bRAzIL
Belo Horizonte 40Campinas 40Curitiba 40Florianópolis 41Fortaleza 41Joinville 41Porto Alegre 42Ribeirão Preto 42Rio De Janeiro 42São Luis 224São Paulo 39/43
bRITISh vIRgIN ISLANDS
Tortola 43
buLgARIA
Sofia 44
buRuNDI
Bujumbura 44
CANADA
Edmonton 45Port Coquitlam 45Toronto 46Vancouver 46White Rock 47
CAyMAN ISLANDS
Grand Cayman 47
ChANNEL ISLANDS
Channel Islands 47
ChILE
Santiago 48
ChINA
Beijing 48/55Changchun Branch 49Changsha Branch 49Chengdu Branch 50Dalian Branch 50Guangzhou Branch 50Haikou Branch 50Hangzhou Branch 51Hefei Branch 51Hohehot Branch 51Jinan Branch 51Kunming Branch 52Nanchang Branch 52Nanjing Branch 52Qingdao Branch 52Shanghai 224Shanghai Branch 49
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INDEx Of CITIES (CONTINuED)
Shenyang Branch 53Shenzhen Branch 49Suzhou Branch 53Taiyuan Branch 53Tianjin 56Wuhan Branch 53Xian Branch 54Zhengzhou Branch 54Zhuhai Branch 54
COLOMbIA
Bogota 56Medillin 57
CONgO (DRC)
Kinshasa 57
COOk ISLANDS
Cook Islands 57
COSTA RICA
San José 57
CROATIA
Varaždin 58Zagreb 58
CypRuS
Limassol 59Nicosia 58
CzECh REpubLIC
Domažlice 59Pilsen 60Prague 60
DENMARk
Aarhus 62/64Copenhagen 61/62Esbjerg 65Farum 61Fjerritslev 64Fredericia 65Hanstholm 63Hurup 63Kolding 65Nykøbing Mors 63Skive 64Thisted 62
DOMINICAN REpubLIC
Santo Domingo 66
ECuADOR
Guayaquil 67Quito 66/68
EgypT
Alexandria 69Cairo 68
EL SALvADOR
San Salvador 225
ESTONIA
Estonia 69Pärnu 225
fINLAND
Helsinki 69Hämeenlinna 70Tampere 69
fORMER yugOSLAv REpubLIC Of MACEDONIA
Skopje 70
fRANCE
Paris 70
gERMANy
Ahrensburg 71Berlin 71/72Bielefeld 72Dortmund 73Duisburg 73Frankfurt Am Main 74Goslar 74Hamburg 75Hannover 75Iserlohn 76Karlsruhe 76Kassel 77Koblenz 77Mannheim 78Munich 78Nürnberg 79Osnabrück 79Ulm 80Wuppertal 80
gIbRALTAR
Gibraltar 81
gREECE
Piraeus 81/82
guATEMALA
Guatemala City 82
guERNSEy
Guernsey 83
hONDuRAS
San Pedro Sula 84Tegucigalpa 83
hONg kONg
Hong Kong 84/85
huNgARy
Budapest 85/86Komárom 86
ICELAND
Iceland 86
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INDEx Of CITIES (CONTINuED)
INDIA
Aurangabad 87Bangalore 87Chennai 88Hyderabad 88Kannur 89Kochi 89Kolkata 90Kolkata - City 90Kozhikode 90Mumbai 91/92Mumbai - City 91New Delhi 92Thiruvananthapuram 93Thrissur 93Tirunelveli 93Visakhapatnam 93
INDONESIA
Jakarta 94
IRAq
Erbil 94
IRELAND
Cork 95Dublin 95Limerick 95
ISLE Of MAN
Isle Of Man 96/97
ISRAEL
Tel Aviv 98
ITALy
Bolzano 100Messina 100Milan 98/99/100/101Padova 99Reggio Emilia 99Rome 101
jApAN
Tokyo 102
jERSEy
Jersey 102/103
kAzAkhSTAN
Almaty 104
kOREA
Seoul 104
kuWAIT
Kuwait City 105
LATvIA
Riga 105
LEbANON
Beirut 106
LIEChTENSTEIN
Liechtenstein 106/225
LIThuANIA
Vilnius 106
LuxEMbOuRg
Luxembourg 107
MACEDONIA, fyRO
Macedonia, Fyro 107
MALAySIA
Johor Bahru 107Kuala Lumpur 108Kuching 108Labuan 109
MALTA
Marsa 109
MAuRITIuS
Port Louis 109
MExICO
Aguascalientes 116Ciudad Victoria 110Colima 111Guadalajara 111Hermosillo 111León 112Mexico City 110/113/114Monterrey 114Mérida 112Piedras Negras 115Puebla 115Querétaro 115Reynosa 110Saltillo 114San Luis Potosí 116
MONACO
Monte Carlo 116
MOROCCO
Casablanca 117Tangier 117
NEThERLANDS
Amsterdam 118Amsterdam - Airport 119Eindhoven 118Rotterdam 119
NEW zEALAND
Auckland 120Christchurch 120Dunedin 121Hastings 121Havelock North 121
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INDEx Of CITIES (CONTINuED)
Hawkes Bay 122Masterton 122Wanganui 122Wellington 123
NIgERIA
Lagos 226Nigeria 123
NORWAy
Oslo 123/124
OMAN
Muscat 125
pAkISTAN
Islamabad 126Karachi 125Lahore 126
pANAMA
Panama 126Panama City 226
pApuA NEW guINEA
Port Moresby 126
pARAguAy
Asuncion 127
pERu
Lima 127
phILIppINES
Makati City 128
pOLAND
Gdańsk 128Warsaw 128/129
pORTugAL
Funchal 130Lisbon 129Oporto 129
qATAR
Doha 130
ROMANIA
Bucharest 131
RuSSIAN fEDERATION
Moscow 131/132/226/227Novosibirsk 132Sakhalin 132Vladivostok 133
SAuDI ARAbIA
Al-khobar 134Jeddah 133Riyadh 134
SENEgAL
Dakar 135
SERbIA
Belgrade 135
SEyChELLES
Victoria 135
SINgApORE
Singapore 136
SLOvAkIA
Banská Bystrica 137Bratislava 136
SOuTh AfRICA
Cape Town 137/138Durban 139East London 139East Rand 139George 140Humansdorp 140Jeffreys Bay 140Johannesburg 141Kimberley 141Lichtenburg 141Pietermaritzburg 142Port Elizabeth 142Pretoria 143Stellenbosch 143
SOuTh kOREA
South Korea 144
SpAIN
Barcelona 144/145Bilbao 145Cordoba 148Granada 148Logroño 145Madrid 144/146Marbella 146Oviedo 147Palma De Mallorca 147Sevilla 147Valencia 147Valladolid 148Vitoria 146Zaragoza 148
SRI LANkA
Colombo 227Sri Lanka 148
SWEDEN
Gothenburg 149Malmö 150Stockholm 150
SWITzERLAND
Aarau 151Geneva 150/151/152Lausanne 152
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INDEx Of CITIES (CONTINuED)
Lucerne 153Lugano 153Neuchâtel 153Nyon 154St Gallen 154Zug 155Zurich 154
TAIWAN (ROC)
Kaohsiung 155Taichung 156Taipei 155
ThAILAND
Bangkok 156
TuNISIA
Tunis 157
TuRkEy
Ankara 157Istanbul 157Ordu 158
ukRAINE
Kiev 158Odessa 158
uNITED ARAb EMIRATES
Abu Dhabi 159Dubai 159Jebel Ali 159Sharjah 160
uNITED kINgDOM
Bath 163Belfast 164Birmingham 164Bristol 164/165Chatham 165Chichester 165Coleraine 166Corby 166/167Derry ~ Londonderry 167Edinburgh 167Enfield 168Glasgow 168Guildford 169Isle Of Wight 169Larne 169Limavady 170Liverpool 170London 161/162/163Manchester 170Norwich 228Peterborough 171Salisbury 171Scarborough 172Southampton 172Stoke On Trent 173Watford 173
uNITED STATES Of AMERICA
AlabamaHuntsville 189
ArizonaPhoenix 206
ArkansasFayetteville 186Little Rock 193
CaliforniaCamarillo 177Encino 186Long Beach 194Los Angeles 194/195Ontario 204Orange County 205Pasadena 206Redlands 208San Diego 210San Francisco 210San Jose 211San Ramon 212Santa Cruz 212Visalia 215Westlake Village 216
ConnecticutNorwalk 204
FloridaMiami 198Orlando 205Tallahassee 215Tampa Area 215
GeorgiaAtlanta 174/175Augusta 175Brunswick 177Dalton 184Duluth 185Marietta 196
IllinoisGlen Carbon 187Itasca 190Naperville 199
IndianaBloomington 175Carmel 178Columbus 181Indianapolis 190Seymour 213
KentuckyLexington 192Louisville 195
MarylandMaryland 196
MassachusettsBoston 176Cambridge 177
MichiganDetroit 185Grand Rapids 187
MissouriSt. Charles 214St. Louis 214
New JerseyCranford 183Livingstone 193Saddle Brook 173
New MexicoAlbuquerque 174
New YorkJericho 191New City Rockland County 201New York 202/203
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INDEx Of CITIES (CONTINuED)
Rochester 209White Plains 216
North CarolinaCharlotte 179Raleigh 207
OhioCincinnati 180Cleveland 180Columbus 182Coshocton 183Lima 192Medina 197Millersburg 199New Philadelphia 201Wooster 217Zanesville 217
OregonPortland 207
PennsylvaniaPhiladelphia 206
South CarolinaCharleston 178Columbia 181Greenville 188Greenwood 188
TennesseeChattanooga 179Knoxville 191Memphis 198Nashville 200Nashville - Brentwood 200
TexasDallas 184Fort Worth 186Houston 189
VirginiaMclean 197Richmond 208
WashingtonSeattle 213
uRuguAy
Montevideo 218
vENEzuELA
Caracas 218
vIETNAM
Da Nang City 220Hanoi 219Ho Chi Minh City 219Northern Vietnam 219Son La Province 220
yEMEN
Sana’a 220
zAMbIA
Lusaka 221
zIMbAbWE
Bulawayo 228
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17
INTERNATIONAL DIRECT DIALLINg CODES
The following dialling codes are used for direct dialling from onecountry to another. A dialling-out code is used for the country fromwhich the call is going. For example, to call from Singapore toSwitzerland, you will dial 001 41 followed by the city code and theexchange number.
Note: Where an asterisk* appears, it means that you should pause for an announcement or a dialling tone before continuing to dial the next code.
For International dialling the ‘0’ at the beginning of a city code should be omitted.
Dial-out Dial-in Code CodeAlbania 00 355Andorra 00 376Argentina 00 54Australia 0011 61Austria 00 43Azerbaijan 00 994Bahamas 001 1 242Bahrain 00 973Bangladesh 00 880Belgium 00 32Belize 00 501Bermuda 011 1 441Bolivia 00 591Botswana 00 267Brazil 00 55British Virgin Is. 011 1 284Bulgaria 00 359Burundi 00 257Canada 011 1Cayman Islands 011 1 345Channel Islands 00 44Chile 00 56China 00 86Colombia 009 57Costa Rica 00 506Croatia 00 385Cyprus 00 357Czech Republic 00 420Denmark 00 45Dominican Republic 011 1 809Ecuador 00 593Egypt 00 20Estonia 00 372Finland 00 358France 00 33Germany 00 49Gibraltar 00 350Greece 00 30Guatemala 00 502Guernsey 00 44Honduras 00 504Hong Kong 001 852Hungary 00 36Iceland 00 354India 00 91Indonesia 00 62Iran 00 98Iraq 00 964Ireland 00 353Isle of Man 00 44Israel 00 972Italy 00 39Japan 010 81Jersey 00 44Jordan 00 962Kazakhstan 810 7
Dial-out Dial-in Code CodeKorea (South) 00 82Kuwait 00 965Latvia 00 371Lebanon 00 961Liechtenstein 00 423Lithuania 00 370Luxembourg 00 352Macedonia, FYRO 00 389Malaysia 00 60Malta 00 356Mauritius 00 230Mexico 00 52Moldova 00 373Monaco 00 377Morocco 00 212Netherlands 00 31New Zealand 00 64Nigeria 009 234Nicaragua 00 505Norway 00 47Oman 00 968Pakistan 00 92Panama 00 507Paraguay 002 595Peru 00 51Philippines 00 63Poland 00 48Portugal 00 351Qatar 00 974Romania 00 40Russian Fed. 8*10 7Saudi Arabia 00 966Serbia 00 381Seychelles 00 248Singapore 001 65Slovakia 00 421Slovenia 00 386South Africa 00 27Spain 00 34Sri Lanka 00 94Sweden 00 46Switzerland 00 41Syria 00 963Taiwan 002 886Thailand 001 66Tunisia 00 216Turkey 00 90UAE 00 971Ukraine 00 380United Kingdom 00 44Uruguay 00 598USA 011 1Venezuela 00 58Vietnam 00 84Yemen 00 967Zimbabwe 00 263
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18
WORLD TIME zONES
Distance shown in miles is that of a direct flight from London Heathrow. For local time add or subtract from GMT as indicated. There may be some inconsistencies of 1-2 hours in some cities caused by the use of daylight saving.
London Distance LocalTo Miles TimeAbuja 3110 +1Almaty 3487 +6Amman 2280 +2Amsterdam 231 +1Antananarivo 5652 +3Asuncion 6588 –4Athens 1500 +2Auckland 11404 +12Baghdad 2548 +3Baku 2472 +4Bangkok 5919 +7Barcelona 717 +1Beijing 5073 +8Beirut 2153 +2Belgrade 1047 +1Belize City 6037 –6Berlin 594 +1Bogota 5281 –5Bratislava 825 +1Brussels 217 +1Budapest 913 +1Buenos Aires 6915 –3Bujumbura 4158 +2Bulawayo 5258 +2Cairo 2188 +2Calcutta 4958 +5½Caracas 4656 –4½Copenhagen 611 +1Damascus 2203 +2Delhi 4180 +5½Dhaka 4969 +6Doha 3246 +3Douglas 255 GMTDubai 3403 +4Dublin 279 GMTFrankfurt 406 +1Gaborone 5476 +2Geneva 468 +1Gibraltar 1097 +1Grand Cayman 5863 –5Guatemala City 5585 –6Guernsey 183 GMTHamilton 3442 –4Hanoi 7298 +7Helsinki 1148 +2Hong Kong 5989 +8Istanbul 1552 +2Jakarta 7287 +7Jeddah 2955 +3Jersey 187 GMTJohannesburg 5634 +2Karachi 3935 +5Kishinev 1363 +2Kuala Lumpur 6557 +8Kuwait City 2894 +3La Paz 7464 –4Lima 6370 –5Lisbon 972 GMTLjubljana 759 +1Luxembourg 310 +1Madrid 774 +1Managua City 5407 –6
London Distance LocalTo Miles TimeManama 3973 +3Manila 6681 +8 Mauritius 6075 +4Mexico City 5543 –6Milan 609 +1Monte Carlo 652 +1Montevideo 8240 –3Montreal 3241 –5Moscow 1557 +3Mumbai 4478 +5½Munich 590 +1Muscat 3622 +4Naples 1011 +1Nassau 4344 –5New York 3440 –5Nice 647 +1Nicosia 2028 +2Oslo 749 +1Palma 833 +1Panama City 5672 –5Papua New Guinea 12466 +10Paris 215 +1Perth 9008 +8Prague 650 +1Quito 5713 –5Rarotonga 12321 –10½Reykjavik 1187 GMTRiga 1035 +3Rome 907 +1Sana’a 3486 +3San Francisco 5351 –8San Salvador 5559 –6Santa Domingo 5018 –4Santiago 7406 –4São Paulo 5896 –3Seoul 5662 +9Singapore 6754 +8Skopje 1230 +1Sofia 1258 +2Stockholm 898 +1Sydney 10568 +10Taipei 9057 +8Tallinn 1111 +1Tangier 1132 GMTTegucigalpa 5358 –6Tehran 2731 +3½Tel-Aviv 2216 +2Tirana 1178 +1Tokyo 5955 +9Toronto 3545 –5Tortola 5232 –4Tunis 1138 +1Vancouver 4707 –8Varaždin 882 +1Victoria 5060 +4Vienna 790 +1Vilnius 1284 +2Vladivostok 8050 +10Warsaw 899 +1Washington 3665 –5Zurich 490 +1
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19
2015/2016 CALENDAR
2015
2016
S M T W T F SJanuary
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
April 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
October 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
S M T W T F SFebruary
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29
May 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
August 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
S M T W T F SMarch
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
June 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
September 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
December 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
S M T W T F SJanuary
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
April 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
October 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
S M T W T F SFebruary
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
May 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
August 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
S M T W T F SMarch
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
June 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
September 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
December 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
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20
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21
AALbANIA gMT+1
“INTER B.B.K – Auditing” sh.p.kTIRANA
Sheshi “Wilson”Rruga “Sulejman Delvina”Kulla “Fati”Apartmenti 23Albania
Telephone: +355 (42) 203086Facsimile: +355 (42) 266886E-mail: [email protected]
Esmeralda Balluku
International Liaison: Esmeralda Balluku [email protected]
ALgERIA gMT+1
Moore Stephens IFI SARLALGIERS
Tim Woodward Paul Stockton
Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton – [email protected] or Tim Woodward – [email protected] in London, UK
ANDORRA gMT+1
Services available through the member firm in Barcelona, Spain
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22
ARgENTINA gMT-3
Moore Stephens – Suarez & MenendezBUENOS AIRES
Maipu 94212th FloorC1006ACNBuenos AiresArgentina
Telephone: +54 (11) 4103 9500Facsimile: +54 (11) 4315 0959/4103 9561E-mail: [email protected]: www.suarez-menendez.com
Julio O. SuarezAlejandro J. GalvanAlfredo A. EsperonMaria D. CibeiraCr. Jose Manuel Meijomil
Roberto C. CoxHoracio L. MartinezMaria E. CastroGustavo A. CarlinoFrancisco Di Martino
International Liaison: Roberto C. Cox [email protected]
International Tax - Personal:
Maria D. Cibeira [email protected]
International Tax - Corporate:
Maria E. Castro [email protected]
AuSTRALIA gMT+8/10
Moore Stephens AustraliaMELBOURNE
Suite 1413, Level 14Exchange Tower530 Little Collins StreetMelbourneVictoria 3000Australia
Telephone: +61 (0) 3 9909 7371Facsimile: +61 (0) 3 9909 7788E-mail: [email protected]: www.moorestephens.com.au
Don Boyd Executive Chairman [email protected] Antonius Chief Executive Officer [email protected]
David Stevens National Head of Professional Standards [email protected] T: +61 (0) 9909 7374Dean Ardern National Technical Accounting Manager [email protected] T: +61 (0) 3 9909 7373Linda Cummings Executive Assistant [email protected] T: +61 (0)3 9909 7371
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23
AAuSTRALIA (CONTINuED) gMT+8/10
Moore StephensADELAIDE
Level 481 Flinders StreetAdelaideSouth Australia 5000Australia
Mailing AddressGPO Box 2039
AdelaideSouth Australia 5001
Australia
Telephone: +61 (0) 8 8205 6200Facsimile: +61 (0) 8 8205 6288E-mail: [email protected]: www.moorestephens.com.au
Rick BasheerCristina ClementePeppe Fusco
Jim GouskosTim SiebertSam Woods
International Liaison: Jim Gouskos [email protected]
Moore Stephens QueenslandBRISBANE
Level 1210 Eagle StreetBrisbaneQueensland 4001Australia
Telephone: +61 (0) 7 3640 4000Facsimile: +61 (0) 7 3640 4001E-mail: [email protected]: www.moorestephens.com.au
Robert ClarkeDavid GreggRichard HoultMichael McDonaldKen Pickard
Vanessa de WaalBob BlurtonStephen CoatesRichard Wheeler
International Liaison: Ken Pickard [email protected]
International Tax: Richard Wheeler [email protected]
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24
AuSTRALIA (CONTINuED) gMT+8/10
Moore Stephens QueenslandBURDEKIN
Burdekin167 Queen StreetAyrQueensland 4807Australia
Telephone: +61 (0) 7 4783 8000Facsimile: +61 (0) 7 4783 6703E-mail: [email protected]: www.moorestephens.com.au
Daniel Horan
International Liaison: Ken Pickard [email protected]
International Tax: Richard Wheeler [email protected]
Moore Stephens QueenslandCAIRNS
120 Spence StreetCairnsQueensland 4870Australia
Telephone: +61 (0) 7 4047 5100Facsimile: +61 (0) 7 4047 5121E-mail: [email protected]: www.moorestephens.com.au
Greg Archer
International Liaison: Ken Pickard [email protected]
International Tax: Richard Wheeler [email protected]
Moore Stephens CanberraCANBERRA
Level 110 Townshend StreetPhillipACT 2606Australia
Mailing AddressPO Box 6006
MawsonACT 2607Australia
Telephone: +61 (2) 6234 6900Facsimile: +61 (2) 6234 6990E-mail: [email protected]: www.moorestephens.com.au
Eric Hummer (Managing Partner)Selina Stanford
Ian Hollow
International Liaison: Eric Hummer [email protected]
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25
AAuSTRALIA (CONTINuED) gMT+8/10
Moore Stephens QueenslandGOLD COAST
Level 31 Lawson StSouthportQueensland 4215Australia
Mailing AddressGPO Box 2525Southport BC
Queensland 4215Australia
Telephone: +61 (0) 7 5519 1000Facsimile: +61 (0) 7 5519 1099E-mail: [email protected]: www.moorestephens.com.au
Kim BourkeTusar Mia
Jacques VorsterDavid Mackie
International Liaison: Ken Pickard [email protected]
International Tax: Richard Wheeler [email protected]
Moore Stephens QueenslandINNISFAIL
88 Rankin StreetInnisfailQueensland 4860Australia
Telephone: +61 (0) 7 4078 1700Facsimile: +61 (0) 7 4078 1716E-mail: [email protected]: www.moorestephens.com.au
Greg Archer
International Liaison: Ken Pickard [email protected]
International Liaison and Tax:
Richard Wheeler [email protected]
Moore StephensPERTH
Level 312 St. Georges TerracePerth WA 6000Australia
Mailing AddressP.O. Box 5785
St Georges TerraceWA 6831Australia
Telephone: +61 (0) 8 9225 5355Facsimile: +61 (0) 8 9225 6181E-mail: [email protected]: www.moorestephens.com.au
Raymond SimpsonSuan-Lee TanNeil Pace
Clint BainbridgeDavide Costanzo
International Liaison: Neil Pace [email protected]
International Tax: Davide Costanzo [email protected]
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26
AuSTRALIA (CONTINuED) gMT+8/10
Moore StephensSYDNEY
Level 15135 King StreetSydneyNSW 2000Australia
Telephone: +61 (2) 8236 7700Facsimile: +61 (2) 9233 4636E-mail: [email protected]: www.moorestephens.com.au
Robert SouthwellScott WhiddettJoe ShannonSpiro TzannesCharlie ViolaChris ChandranHoward BadgerAllan MortelMartin FowlerMichael Dundas
Alan MaxJustin ReynoldsScott McGillCraig HughesJohn GavljakMelissa AlexanderMichael HirdTrent HancockMartin Booth
International Liaison: Robert Southwell [email protected]
International Tax: Howard Badger [email protected]
International Tax - Corporate:
Allan Mortel [email protected]
Moore Stephens QueenslandTOOWOOMBA
Ground Floor632 Ruthven StreetToowoombaQueensland 4350Australia
Telephone: +61 (0) 7 4616 3000Facsimile: +61 (0) 7 4639 1977E-mail: [email protected]: www.moorestephens.com.au
Brett Collins
International Liaison: Ken Pickard [email protected]
International Tax: Richard Wheeler [email protected]
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27
AAuSTRALIA (CONTINuED) gMT+8/10
Moore Stephens QueenslandTOWNSVILLE
“Northtown”Level 5, 280 Flinders StreetTownsvilleQueensland 4810Australia
Telephone: +61 (0) 7 4796 9999Facsimile: +61 (0) 7 4796 9998E-mail: [email protected]: www.moorestephens.com.au
Chris LandTroy Popham
John ZabalaTrina Willis
International Liaison: Ken Pickard [email protected]
International Liaison: Troy Popham [email protected]
International Tax: Richard Wheeler [email protected]
AuSTRIA gMT+1
Moore Stephens City Treuhand GmbHWirtschaftsprüfungs- und SteuerberatungsgesellschaftVIENNA
Kärntner Ring 5-7A-1015 ViennaAustria
Telephone: +43 (0)1 531 74 – 0Facsimile: +43 (0)1 531 74 – 950E-mail: [email protected]: www.msct.at
Mag. Werner BraunMag. Michael Dessulemoustier- BovekerckeThomas EidherMag. Michael KainrathMag. Sabine KretschmerMag. Christoph MalzerMag. Roland Neugebauer
Mag. Stefan SzauerDr. Peter WundsamDkfm. Leopold WundsamMag. Florian WürthMag. Tamara ZsillaMag. Sandra Leitner-Hofbauer
International Liaison: Dr. Peter Wundsam [email protected]
International Tax - Personal:
Mag. Florian Würth [email protected]
Office also in Krems
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28
AuSTRIA (CONTINuED) gMT+1
Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprüfung Steuerberatung GmbHVIENNA
Kärntner Ring 5 - 7A-1010 ViennaAustria
Telephone: +43 (0) 502066-0Facsimile: +43 (0) 502066-9100E-mail: [email protected]: www.skz-moorestephens.at
Mag. Thomas KallingerMag. Erwin KatzmayrDr. Udo Schwarz CPA
Dr. Manfred SchwarzUniv.Doz. Dr. Reinhard SchwarzMag. Andreas Zwettler
International Liaison and Tax:
Dr. Manfred Schwarz [email protected]
Moore Stephens Kroiss & PartnerWirtschaftspruefung GmbHVIENNA
Plankengasse 4A-1010 ViennaAustria
Telephone: +43 (1) 513 41 20Facsimile: +43 (1) 513 41 20 – 18E-mail: [email protected]: www.moorestephens-kroiss.at
Dr. Thomas KroissMag. Veronika Cheauré
Mag. Carmen Panwinkler
International Liaison and Corporate Tax:
Dr. Thomas Kroiss [email protected]
International Tax - Personal:
Mag. Veronika Cheauré [email protected]
Advisa Wirtschaftsprüfung GmbHVIENNA
Gudrunstrasse 1411100 ViennaAustria
Telephone: +43 (0)50807Facsimile: +43 (0)50807-900E-mail: [email protected]: www.moorestephens.at
Dkfm. Jürgen FischerDr. Ulrike Kopp-Pichler
Mag. Christoph Luger CISAMMag. Wolfgang Wesener CPA
International Liaison: MMag. Wolfgang Wesener CPA [email protected]
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29
AAuSTRIA (CONTINuED) gMT+1
Fischer Steuerberatung GmbHVIENNA
Kärntner Ring 5-7A-1010 ViennaAustria
Telephone: +43 (01) 877 39 00Facsimile: +43 (01) 877 39 00 30E-mail: [email protected]: www.moorestephens.at
International Liaison: Anita Fischer [email protected]
International Tax: Dkfm. Jürgen Fischer [email protected]
Royal Wirtschaftsprüfung& Steuerberatung GmbHVIENNA
Gudrunstrasse 141A-1100 ViennaAustria
Telephone: +43 (01) 602 51 51Facsimile: +43 (01) 602 51 51 – 600E-mail: [email protected]: www.royal.co.at
Dr. Ewald Schwarz Mag. Eva Maria Kheil
Moore Stephens BinderWirtschaftsprüfung GmbHGRAZ
Neufeldweg 93A-8010 GrazAustria
Telephone: +43 (0316) 427 428 – 0Facsimile: +43 (0316) 427 428 – 30E-mail: [email protected]: www.binder-partner.com
Dr. Ulrike Kopp-PichlerMMag. Wolfgang Wesener CPA
Mag. Martin Binder MBAMag. Michael Binder MBA
International Liaison: MMag. Wolfgang Wesener CPA [email protected]
International Tax: Dr. Ulrike Kopp-Pichler [email protected]
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30
AuSTRIA (CONTINuED) gMT+1
Stauder Schuchter KempfWirtschaftsprüfungs- und Steuerberatungs GmbHINNSBRUCK
Wilhelm-Greil-Strasse 4/2-46020 InnsbruckAustria
Telephone: +43 (0) 512 908320Facsimile: +43 (0) 512 908320 30E-mail: [email protected]: www.stauder-schuchter-kempf.at
Mag. Wilfried StauderMag. Dr. Oliver Kempf
Mag. Dr. Helmut SchuchterMag. Thomas Pichler
International Liaison: Mag. Wilfried Stauder [email protected]
International Tax: Mag. Dr. Oliver Kempf [email protected]
Moore Stephens Alpen-Adria Wirtschaftsprüfungs GmbHKLAGENFURT
August-Jaksch-Strasse 2A-9020 KlagenfurtAustria
Telephone: +43 (0463) 59 25 00Facsimile: +43 (0463) 59 25 00-10E-mail: [email protected]: www.alpenadria-wp.at
Mag. Dr. Leopold Krassnig
Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprüfung Steuerberatung GmbHLINZ
Volksgartenstrasse 32A-4020 LinzAustria
Telephone: +43 (0) 502067-0Facsimile: +43 (0) 502067-9100E-mail: [email protected]: www.skz-moorestephens.at
Mag. Thomas KallingerMag. Erwin KatzmayrDr. Udo Schwarz CPA
Dr. Manfred SchwarzUniv.Doz. Dr. Reinhard SchwarzMag. Andreas Zwettler
International Liaison and Tax:
Dr. Manfred Schwarz [email protected]
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31
AAuSTRIA (CONTINuED) gMT+1
Moore Stephens UniconsultWirtschaftstreuhand- undSteuerberatungsgesellschaft mbHLINZ
Lastenstrasse 38 (City Tower)A-4020 LinzAustria
Telephone: +43 (0) 50885-1Facsimile: +43 (0) 50885-115E-mail: [email protected]: www.uniconsult.at
Mag. DDr. Herbert HelmlMMag. Andreas Payer
Mag. Gerald Kreft
International Liaison: Mag. DDr. Herbert Helml [email protected]
International Tax: MMag. Andreas Payer [email protected]
International Tax: Mag. Gerald Kreft [email protected]
Additional websites - www.linz.moorestephens.com, www.uniconsult-ooe.at
Moore Stephens UniauditWirtschaftsprüfung GmbHRIED IM INNKREIS
Bahnhofstrasse 35aA-4910 Ried im InnkreisAustria
Telephone: +43 (0) 50885-604Facsimile: +43 (0) 50885-615E-mail: [email protected]: www.moorestephens-uniaudit.at
MMag. Herbert HuberMag. DDr. Herbert Helml
Mag. Dr. Alfred RumplMag. Jörg Rossdorfer
Branch office:4020 Linz, Lastenstrasse 38 (City Tower), Austria
Telephone: +43 (0) 50885-1Facsimile: +43 (0) 50885-115
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32
AuSTRIA (CONTINuED) gMT+1
Moore Stephens Salzburg GmbHWirtschaftstreuhand- undSteuerberatungsgesellschaftSALZBURG
Innsbrucker Bundesstrasse 126A-5020 SalzburgAustria
Telephone: +43 (0) 662 251500Facsimile: +43 (0) 662 251500-500E-mail: [email protected]: www.moorestephens-salzburg.at
MMag. Herbert HuberMag. Alexander Wunderlich
Mag. Dr. Peter Werner
International Liaison: Mag. Alexander Wunderlich [email protected]
International Tax: MMag. Herbert Huber [email protected]
International Tax: Mag. Dr. Peter Werner [email protected]
Alternative e-mail - [email protected] website - salzburg.uniconsult.at
Moore Stephens Interaudit Wirtschaftsprüfung GmbHSALZBURG
Innsbrucker Bundesstr. 126A-5020 SalzburgAustria
Telephone: +43 662 251500Facsimile: +43 662 251500-500E-mail: [email protected]: www.moorestephens-interaudit.at
Mag. Dr. Peter WernerMMag. Herbert Huber
Mag. Florian Eder CPADr. Christine Eder-Wildpaner
Office also in St. Pölten
Inter Wirtschaftsprüfungs GmbHAMSTETTEN
Wiener Straße 143300 AmstettenAustria
Telephone: +43 (0) 7472 633 22 23Facsimile: +43 (0) 7472 633 22E-mail: [email protected]: www.interwp.com
Mag. Renate Gallhofer Mag. Eva Maria Kheil
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33
AAuSTRIA (CONTINuED) gMT+1
Moore Stephens UniconsultWirtschaftsprüfungs- undSteuerberatungsgesellschaft mbHRIED IM INNKREIS
Bahnhofstrasse 35 AA-4910 Ried im InnkreisAustria
Telephone: +43 (0) 50885-0Facsimile: +43 (0) 50885-15E-mail: [email protected]: www.uniconsult.at
Mag. Jörg RossdorferMag. Dr. Alfred Rumpl
Mag. Dr. Josef Rumpl
Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprüfung Steuerberatung GmbHSTEYR
Bahnhofstrasse 13A-4400 SteyrAustria
Telephone: +43 (0) 502 062-0Facsimile: +43 (0) 502 062-9100E-mail: [email protected]: www.skz-moorestephens.at
Mag. Thomas KallingerMag. Erwin KatzmayrDr. Manfred Schwarz
Univ.Doz. Dr. Reinhard SchwarzDr. Udo Schwarz CPAMag. Andreas Zwettler
International Liaison and Tax:
Dr. Manfred Schwarz [email protected]
Moore Stephens UniconsultWirtschaftstreuhand- undSteuerberatungsgesellschaft mbHWELS
Edisonstrasse 2A-4600 WelsAustria
Telephone: +43 (07242) 666 18Facsimile: +43 (07242) 666 18-15E-mail: [email protected]: www.moorestephens-wels.at
Mag. Wolfgang Windischbauer StB
Alternative website - www.uniconsult.at
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34
AzERbAIjAN gMT+4
Moore Stephens Azerbaijan LimitedBAKU
2/2 Basti Bagirova str.3rd floorBaku AZ1065Azerbaijan
Mailing AddressMSA 171
PO Box 450Weybridge
SurreyKT13 9GB
U.K.
Telephone: +994 (12) 490 7747/48/49Facsimile: +994 (12) 490 7750E-mail: [email protected]: http://msaz.moorestephens.com
Hikmet Allahverdiyev
International Liaison: Hikmet Allahverdiyev [email protected]
bAhAMAS gMT-5
Moore Stephens Butler & TaylorNASSAU
15 Retirement RoadOff Albury LaneShirley StreetNassauBahamas
Mailing AddressP.O. Box N-7777
NassauBahamas
Telephone: +1 242 393 0224/7925Facsimile: +1 242 393 7570E-mail: [email protected]: www.butlerandtaylor.com
Dayrrl R. Butler Michael W. Taylor
International Liaison: Michael W. Taylor [email protected]
Telex - 20416 CONCORD
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35
AB
bAhRAIN gMT+3
Moore StephensMANAMA
16th FloorOffice No. 161Bahrain Tower, Building 20Al Khalifa AvenueManama 305Kingdom of Bahrain
Mailing AddressP.O. Box 10519
Manama 305Bahrain
Telephone: +973 17200 144Facsimile: +973 17200 145E-mail: [email protected]
Majeed M. Shaji
International Liaison: Madhu Mohan Nambiar [email protected]
bANgLADESh gMT+6
M J Abedin & CoDHAKA
National Plaza3rd Floor109 Bir Uttum C.R. Datta RoadDhaka 1205Bangladesh
Telephone: +880 (2) 8629771/9666508Facsimile: +880 (2) 9675340E-mail: [email protected]: www.mjabedin.com
M. J. AbedinHasan MahmoodManzoor-ul Alam
Kamrul AbedinHarun MahmudHanif Mahmud
International Liaison: Hasan Mahmood [email protected]
International Liaison: Harun Mahmud [email protected]
International Tax: M. J. Abedin [email protected]
Alternative e-mail address: [email protected]
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bELgIuM gMT+1
Moore StephensANTWERP
Schaliënstraat 3B-2000 AntwerpBelgium
Telephone: +32 (0) 3210 9150Facsimile: +32 (0) 3210 9158E-mail: [email protected]: www.moorestephens.be
Bart VerscheldenBruno Van BosstraetenJohan Van MieghemKoen Van EupenMark Joris
Marc MarissenWalter AertsPeter MeeuwssenBert Lutin
International Liaison: Frans Verschelden [email protected]
International Tax: Peter Meeuwssen [email protected]
Office in Hasselt
Moore StephensBRUSSELS
BDC/Esplanade 1/961020 BrusselsBelgium
Telephone: +32 (0) 2 743 40 20Facsimile: +32 (0) 2 743 40 29E-mail: [email protected]: www.moorestephens.be
Peter VerscheldenFrans VerscheldenAndries VerscheldenEmiel De Smedt
Frank HuyberechtsPhilippe CraninxPeter De WaeleKristian Vanderwaeren
International Liaison: Frank Huyberechts [email protected]
International Tax: Kristian Vanderwaeren [email protected]
Office in Mechelen
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bELgIuM (CONTINuED) gMT+1
Moore StephensGHENT
Deinsesteenweg 1149031 Ghent (Drongen)Belgium
Telephone: +32 (0)9 221 3883Facsimile: +32 (0)9 221 5838E-mail: [email protected]: www.moorestephens.be
Nathalie MaesWendy van der BiestKoen van DorpeGeert Van Peteghem
Manuella De MolLuc De MuynckLuc Verhulst
International Liaison: Geert Van Peteghem [email protected]
International Tax: Koen van Dorpe [email protected]
Offices also in Aalst, Dendermonde, Geraardsbergen, Ninove, Oudenaarde and Zele
bELIzE gMT-6
Moore Stephens Magaña LLPBELIZE CITY
1½ Miles Phillip S.W. Goldson HighwaySuite 102Belize CityBelize
Mailing AddressP.O. Box 1922
Belize CityBelize
Telephone: +501 223-2144Facsimile: +501 223-2143E-mail: [email protected]: http://belize.moorestephens.com
Reynaldo Magaña CPA Omar Magaña (Manager)
International Liaison and Tax:
Reynaldo Magaña CPA [email protected]
bERMuDA gMT-4
Moore Stephens & Company, BermudaHAMILTON
#2 Reid StreetHamilton HM11Bermuda
Telephone: +1 441 295-6815Facsimile: +1 441 295-6101E-mail: [email protected] / [email protected]
Claudio Satasi Linda Longworth
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bERMuDA (CONTINuED) gMT-4
Moore Stephens & ButterfieldHAMILTON
#2 Reid StreetHamilton HM11Bermuda
Mailing AddressP.O. Box HM 2278
Hamilton HM JXBermuda
Telephone: +1 441 295-4800Facsimile: +1 441 296-6717E-mail: [email protected]: www.moorestephens.bm
Richard MooreRonald Simmons
Simon GallagherMichael Butler
International Liaison: Ronald Simmons [email protected]
Hamilton Trust Company LimitedInternational Managers Bermuda LimitedHAMILTON
#2 Reid StreetHamilton HM11Bermuda
Mailing AddressSuite 616
48 Par-La-Ville RoadHamilton HM11
Bermuda
Telephone: +1 441 295-6815Facsimile: +1 441 295-6101E-mail: [email protected]: www.htcl.bm
Linda Longworth (Managing Director)Claudio Satasi (Director - Accounting)
Rebecca De Couto (Trust Manager)
bOLIvIA gMT-4
Moore Stephens Ratio Consulting S.A.SANTA CRUZ DE LA SIERRA
Av. San Martin esq. Hugo WastPiso 4EquipetrolSanta Cruz de la SierraBolivia
Mailing AddressP.O. Box 1647
Santa Cruz de la SierraBolivia
Telephone: +591 (3) 342 7921Facsimile: +591 (3) 342 7927E-mail: [email protected]: www.msratio.com
Rodo SuxoSantiago PimentelArturo Fortún
Rosario MolinaGabriel Hoyos
International Liaison and Tax:
Arturo Fortún [email protected]
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bOLIvIA (CONTINuED) gMT-4
Moore Stephens Valdivia & AsociadosLA PAZ
2248, Jauregui streetbetween F. Guachallaand R. Gutierrez st., 8th FloorLa PazBolivia
Telephone: +591 (2) 2444496 / 2911571E-mail: [email protected]: http://bolivia.moorestephens.com/
David Valdivia PeraltaNelly Coria
Freddy LandivarDaney D. Valdivia
International Liaison: David Valdivia Peralta [email protected]
International Tax - Corporate:
Daney D. Valdivia [email protected]
International Tax - Personal:
Nelly Coria [email protected]
bOTSWANA gMT+2
Please see the correspondent firm listing
bRAzIL gMT-3.5
Moore Stephens Brazil(Executive Office)SÃO PAULO
Rua Laplace96 – 10th Floor04622-000 – São Paulo – SPBrazil
Telephone: +55 (11) 5561 2230Facsimile: +55 (11) 5531 6007E-mail: [email protected]: www.moorestephens.com.br
Hélio Eiji Yamasaki (Executive Director)Hélio Mazzi Júnior
Jarbas Lima da SilvaSérgio Lucchesi Filho
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bRAzIL (CONTINuED) gMT-3.5
Moore Stephens Consulting News Auditores IndependentesAuditing, Tax and Management Consultancy OfficeBELO HORIZONTE
Av. Contorno, 4023Conj. 401/406São Lucas30110-021 Belo Horizonte (MG)Brazil
Telephone: +55 31 3284 8955Facsimile: +55 31 3284 8903E-mail: [email protected]: www.moorestephens.com.br
Adelmo de OliveiraRuy Gomes da Silva FilhoJosé Almeida de Oliveira
Marcelo Modesto CostaPedro Batista Feliciano
International Liaison and Tax:
Ruy Gomes da Silva Filho [email protected]
International Liaison: Adelmo de Oliveira [email protected]
Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesCAMPINAS
Rua Barão de Jaguara, 1.481 - Cj.202/204 - Centro - CEP13015-910 - Campinas - SPBrazil
Telephone: +55 (10) 3367 2535E-mail: [email protected]: www.moorestephens.com.br
Ari TorresEdison Pereira LimaElaine Renata Santos Vassoler
Mauricio SoaresSamuel Akira OyadomariSérgio Lucchesi Filho
International Liaison: Sérgio Lucchesi Filho [email protected]
Moore Stephens Auditores E ConsultoresAuditing and TaxCURITIBA
Rua Tenente Brigadeiro Francisco deAssis Corrêa de Mello, 459Jardim das Américas81540-210 - Curitiba - PRBraazil
Telephone: +55 (41) 3016-8871E-mail: [email protected]: www.moorestephens.com.br
José BoeingLuiz Gibur Júnior
Paulo Roberto CardosoPaulo Cirilo dos Santos Neto
International Liaison: José Boeing [email protected]
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bRAzIL (CONTINuED) gMT-3.5
Moore Stephens Auditores E ConsultoresAusiting, Tax & Management Consultancy OfficesFLORIANÓPOLIS
Rua Dr. Heitor Blum, 310, Sala 803bairro Estreito88075-110, Florianópolis - Santa CatarinaBrazil
Telephone: +55 (48) 3039 0055E-mail: [email protected]: www.moorestephens.com.br
Altair GottardiHélio Eiji Yamasaki
Luiz W. JungRogério Nunes
International Liaison: Luiz W. Jung [email protected]
Moore Stephens Controller Auditores S/SAuditing, Accounting, TaxFORTALEZA
Rua Tiburcio Cavalcante1060 – Aldeota60125-100 – Fortaleza – CEBrazil
Telephone: +55 (85) 3208-2700Facsimile: +55 (85) 3208-2731E-mail: [email protected]: www.moorestephens.com.br
Robinson P. Castro e SilvaSílvia Solange Marinho Pinto
Francisco Moisés de Almeida Gomes
International Liaison: Robinson P. Castro e Silva [email protected]
Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesJOINVILLE
Av. Juscelino Kubitscheck410 - bloco B Sala 80889201 – 906 – Joinville – Santa CatarinaBrazil
Telephone: +55 (47) 3422 6474Facsimile: +55 (47) 3422 6474E-mail: [email protected]: www.moorestephens.com.br
Hélio Eiji YamasakiRogério NunesAltair Gottardi
Luiz W. JungJosé Francisco Gesser
International Liaison: Luiz W. Jung [email protected]
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bRAzIL (CONTINuED) gMT-3.5
Moore Stephens Prime Auditores E Consultores S/SPORTO ALEGRE
Av. Cristóvão Colombo3084 – Cj.707 – Higienópolis90560-002 – Porto Alegre – RSBrazil
Telephone: +55 (51) 3342-1003Facsimile: +55 (51) 3343-3820E-mail: [email protected]: www.moorestephens.com.br
Jarbas Lima da SilvaSérgio Laurimar FioravantiRonei Xavier Janovik
Carlos Alberto SantosRoberto Augusto Ayub
International Liaison: Jarbas Lima da Silva [email protected]
Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesRIBEIRÃO PRETO
Av. Presidente Vargas2001 Sala 13614020-260 – Ribeirão Preto – SPBrazil
Telephone: +55 (16) 3019 7900Facsimile: +55 (16) 3019 7900E-mail: [email protected]: www.moorestephens.com.br
Hélio Mazzi JúniorHildebrando Camargo
Marco Antônio Olivio PalosRicardo Aurélio Rissi
International Liaison: Hélio Mazzi Júnior [email protected]
Moore Stephens Auditores E ConsultoresAuditing, Tax and Management Consultancy OfficesRIO DE JANEIRO
Avenida Presidente Vargas, 290 - 6ºandar - 20091-060 - Rio de Janeiro - RJBrazil
Telephone: +55 (21) 3553 2801E-mail: [email protected]: www.moorestephens.com.br
Luiz Sallé KaramSérgio Lucchesi FilhoEdison Pereira LimaSamuel Akira Oyadomari
Carlos Atushi NakamutaLuiz Fernando NóbregaEloi de Siqueira
International Liaison: Luiz Sallé Karam (São Paulo)[email protected]
International Liaison: Sérgio Lucchesi Filho (São Paulo)[email protected]
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bRAzIL (CONTINuED) gMT-3.5
Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesSÃO PAULO
Rua Laplace96 – 10th Floor – Brooklin04622-000 – São Paulo - SPBrazil
Telephone: +55 (11) 5561 2230Facsimile: +55 (11) 5531 6007E-mail: [email protected]: www.moorestephens.com.br
Sérgio Lucchesi FilhoEdison Pereira LimaSamuel Akira OyadomariCarlos Atushi Nakamuta
Luiz Fernando NóbregaLuiz Sallé KaramEloi de Siqueira
International Liaison: Sérgio Lucchesi Filho [email protected]
bRITISh vIRgIN ISLANDS gMT-4
Moore StephensTORTOLA
P.O. Box 3186Palm Grove HouseWickhams Cay lRoad TownTortolaBritish Virgin Islands
Telephone: +1 284 494-3503Facsimile: +1 284 494-3592E-mail: [email protected]
International Liaison: Nicholas Lane [email protected]
Moore Stephens International Services (BVI) LtdTORTOLA
Palm Grove HouseP. O. Box 3186Wickhams Cay lRoad TownTortolaBritish Virgin Islands
Telephone: +1 284 494-3503Facsimile: +1 284 494-3592E-mail: [email protected]
Nicholas Lane
International Liaison: Nicholas Lane [email protected]
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buLgARIA gMT+2
Moore Stephens OODSOFIA
6, Trapezitsa StreetSofia 1000Bulgaria
Telephone: +359 (2) 980 51 08Facsimile: +359 (2) 980 51 08E-mail: [email protected]
Anton Kossev
International Liaison: Anton Kossev [email protected]
Moore Stephens Bulgaria - Audit OODSOFIA
10 Lege Str.Floor 6Sofia 1000Bulgaria
Telephone: +359 (2) 987 53 80Facsimile: +359 (2) 987 53 81E-mail: [email protected]: www.msaudit.com
Stefan NenovIvan Simov
Sonia Doikova
International Liaison: Stefan Nenov [email protected]
International Liaison: Sonia Doikova [email protected]
International Liaison and Tax:
Ivan Simov [email protected]
buRuNDI gMT+2
Moore Stephens IFI SPRLBUJUMBURA
Tim Woodward Paul Stockton
Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Tim Woodward – [email protected] or Paul Stockton – [email protected] in London, UK
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BC
CANADA gMT-3.5/8
Mowbrey Gil LLPChartered Accountants & Business AdvisorsEDMONTON
2300 CN Tower10004 104 AvenueEdmontonAlberta T5J 0K1Canada
Telephone: +1 (780) 461 3800Facsimile: +1 (780) 462 4536Website: www.mowbreygil.com
Morris B. DraperRichard A. GilBrian E. LutherGregory T. Mowbrey
Gary B. NathanChris JurkschatAndrew DeyGordon Hathorn
International Liaison: Gregory T. Mowbrey [email protected]
International Tax: Richard A. Gil [email protected]
Dale Matheson Carr-Hilton Labonte LLPPORT COQUITLAM
Suite 700-2755Longheed HighwayPort CoquitlamBritish ColumbiaV3B 5Y9Canada
Telephone: +1 (604) 941 8266Facsimile: +1 (604) 941 0971Website: www.dmcl.ca
Fraser G. Ross Brian A. Shaw
International Liaison: Fraser G. Ross [email protected]
International Tax: Kenneth P. Chong [email protected]
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CANADA (CONTINuED) gMT-3.5/8
Segal LLPTORONTO
2005 Sheppard Ave E.Suite 500TorontoOntario M2J 5B4Canada
Telephone: +1 (416) 391 4499Facsimile: +1 (416) 391 3280E-mail: [email protected]: www.segallp.com
Larry CitrulloLeslie NevskyJohn Cleveland-IliffeMichael Barry DarenMichael DennisA. Harold Garfinkle
Eli GembomKaren HardyElliott KosherDan NataleAndrew Shalit
International Liaison: Larry Citrullo [email protected]
International Liaison: Leslie Nevsky [email protected]
International Tax: Andrew Shalit [email protected]
Dale Matheson Carr-Hilton Labonte LLPVANCOUVER
Suites 1500 & 17001140 West Pender StreetVancouverBritish ColumbiaV6E 4G1Canada
Telephone: +1 (604) 687 4747Facsimile: +1 (604) 689 2778Website: www.dmcl.ca
Robert J. BurkartKenneth P. ChongAlvin F. DaleDonald L FurneyDavid J. GoertzMatthew GosdenBarry S. Hartley
Reginald J. LaBonteRobert J. MathesonRakesh I. PatelLorraine RinfretBrad A. RobinFred M. Yada
International Liaison: Robert J. Burkart [email protected]
International Tax: Kenneth P. Chong [email protected]
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CANADA (CONTINuED) gMT-3.5/8
Dale Matheson Carr-Hilton Labonte LLPWHITE ROCK
Suite 301 – 1656 Martin DriveWhite RockBritish ColombiaV4A 6E7Canada
Telephone: +1 (604) 531 1154Facsimile: +1 (604) 538 2613Website: www.dmcl.ca
Michael K. BraunPeter J. Donaldson
Harjit S. Sandhu
International Liaison: Peter J. Donaldson [email protected]
International Tax: Kenneth P. Chong [email protected]
CAyMAN ISLANDS gMT-5
Elliott Davis DecosimoGRAND CAYMAN
Marquee PlaceSuite 200430 West Bay RoadGrand Cayman, KY1-1202Cayman Islands
Mailing AddressP.O. Box 30316Grand Cayman
KY1-1202Cayman Islands
Telephone: +1 345 943 2100Facsimile: +1 345 943 2101E-mail: [email protected]: www.elliottdavis.com
Renee B. Ford Karl J. Jordan
International Liaison: Karl J. Jordan [email protected]
International Tax: Kay Biscopink (Int Prac Leader Asia)[email protected]
International Tax: Thiru Govender (Emerging Markets)[email protected]
International Tax: Eric Schmid (Europe)[email protected]
ChANNEL ISLANDS gMT
See Guernsey and Jersey
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ChILE gMT-4
Moore Stephens Auditores Consultores Ltda.SANTIAGO
Monjitas 527Oficina 1101SantiagoP.C. 8320070Chile
Telephone: +56 (2) 224768000Facsimile: +56 (2) 224427714E-mail: [email protected]: www.moorestephens.cl
Víctor Aguayo Henríquez Jorge Astudillo Lopez
International Liaison: Víctor Aguayo Henríquez [email protected]
ChINA gMT+8
Moore Stephens Da Hua大华(马施云)国际会计师事务所
BEIJING
Bejing (Head Office)12th Floor, Building 716 Xi Si Huan Zhong RoadHaidian DistrictBeijing 100039The People’s Republic of China
Telephone: +86 (10) 5835 0001Facsimile: +86 (10) 5835 0006E-mail: [email protected]: www.dahua-cpa.com
LIANG Chun (Chief Partner)
Moore Stephens Da Hua has 116 partners working across its Beijing Head office and 23 Branch offices.
International Liaison: Ms. LI Gaolei [email protected]
International Business Liaison:
ZHOU Long (Joe) [email protected]
International Business Liaison:
Ms. ZHANG Yan [email protected]
International Business Liaison:
Dr. ZHANG Zhuoqi (Miracle) CPA [email protected]
All of the above liaisons speak English. Li Gaolei, China Desk Liaison, is the first point of contact for all enquiries.
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua大华(马施云)国际会计师事务所
SHENZHEN BRANCH
11th Floor, B Block, Union Square,5002 Binhe Road, Futian District,Shenzhen,Guangdong 518033The People’s Republic of China
Telephone: +86 755 8296 6044Facsimile: +86 755 8290 0965
Moore Stephens Da Hua大华(马施云)国际会计师事务所
SHANGHAI BRANCH
10th/F, Guang Ming Plaza2 Jin Ling Dong RoadHuang Pu DistrictShanghai 200002The Prople’s Republic of China
Telephone: +86 21 6323 8588Facsimile: +86 21 6323 8505
Moore Stephens Da Hua大华(马施云)国际会计师事务所
CHANGCHUN BRANCH
4th Floor, Tower A,Ji Fa Guang Chang1428 Xi An RoadChangchunJilin, 130061The People’s Republic of China
Telephone: +86 431 8858 0361Facsimile: +86 431 8858 0361
Moore Stephens Da Hua大华(马施云)国际会计师事务所
CHANGSHA BRANCH
2307, Phase II, Yun Ding Gong Guan526 Shao Shan Zhong RoadYu Hua DistrictShang ShaHu Nan, 410011People’s Republic of China
Telephone: +86 731 8229 7769Facsimile: +86 731 8229 7769
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua大华(马施云)国际会计师事务所
CHENGDU BRANCH
9-910#Wan Ke V Pai, 10 North 1 Duan2nd Ring RoadChengduSichuangThe People’s Republic of China
Telephone: +86 28 6859 7295Facsimile: +86 28 6859 7271
Moore Stephens Da Hua大华(马施云)国际会计师事务所
DALIAN BRANCH
24th/FYou Dian Wan Ke Plaza67 Tong Xing StreetZhong Shan DistrictDalian 116001People’s Republic of China
Telephone: +86 411 8281 9300Facsimile: +86 411 8281 3033
Moore Stephens Da Hua大华(马施云)国际会计师事务所
GUANGZHOU BRANCH
A1 7th FloorEverbright Bank Plaza689 Tian He Bei RoadTian He District, GuangzhouGuangdong, 510635,P.R. China
Telephone: +86 20 3873 0381Facsimile: +86 20 3873 0375
Moore Stephens Da Hua大华(马施云)国际会计师事务所
HAIKOU BRANCH
3101/3102, Xin Da Business Plaza48 Guo Mao AvenueHaikouHainan, 570125The People’s Republic of China
Telephone: +86 898 6858 5356Facsimile: +86 898 6858 5356
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua大华(马施云)国际会计师事务所
HANGZHOU BRANCH
5th/F, Zhejiang Di Kuang Science Building508 Ti Yu Chang RoadHangzhouZhejiang, 310007The People’s Republic of China
Telephone: +86 571 8521 5005Facsimile: +86 571 8521 5010
Moore Stephens Da Hua大华(马施云)国际会计师事务所
HEFEI BRANCH
B5 Floor, Tower Jin, Tuo Ji City Plaza691 Chang Jiang Xi RoadHefeiAnhui, 230088The People’s Republic of China
Telephone: +86 551 6283 6500Facsimile: +86 551 6283 6400
Moore Stephens Da Hua大华(马施云)国际会计师事务所
HOHEHOT BRANCH
4th Floor, Kuai Ji Shi Building41 Da Xue Xi RoadHohhotInner Mongolia, 010020The People’s Republic of China
Telephone: +86 471 629 0378Facsimile: +86 471 629 7240
Moore Stephens Da Hua大华(马施云)国际会计师事务所
JINAN BRANCH
401, Tower C, Fa Zhan Plaza3218 Er Huan Dong RoadJinanShandong, 250100The People’s Republic of China
Telephone: +86 531 6995 4736Facsimile: +86 531 6995 4738
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua大华(马施云)国际会计师事务所
KUNMING BRANCH
201, Flat 1, Tower BGuang Hua GardenXing Yuan RoadKunmingYunnan, 650118The People’s Republic of China
Telephone: +86 871 6395 5266Facsimile: +86 871 6823 6561
Moore Stephens Da Hua大华(马施云)国际会计师事务所
NANCHANG BRANCH
5th/F, Feng Yuan Hui Zhan Center188 Huo Ju StreetGao Xin Kai Fa DistrictNanchangJiangxi, 330096The People’s Republic of China
Telephone: +86 791 8857 5791Facsimile: +86 791 8857 5792
Moore Stephens Da Hua大华(马施云)国际会计师事务所
NANJING BRANCH
6th/F, Ti Yu Plaza42 Long Pan Zhong Road Gong Yuan RoadBai Xia DistrictNanjingJiangsu, 210001The People’s Republic of China
Telephone: +86 25 5807 4891Facsimile: +86 25 5807 4891
Moore Stephens Da Hua大华(马施云)国际会计师事务所
QINGDAO BRANCH
603, Tian Hong Plaza169 Hong Kong Zhong RoadShi Nan DistrictQingdaoShandong, 266071The People’s Republic of China
Telephone: +86 532 8592 1367Facsimile: +86 532 8592 1376
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua大华(马施云)国际会计师事务所
SHENYANG BRANCH
7th/F, Chan Quan Jiao Yi Plaza328 Feng Tian StreetShen He DistrictShenyangLiaoning, 110013The People’s Republic of China
Telephone: +86 24 2256 6123Facsimile: +86 24 3109 1505
Moore Stephens Da Hua大华(马施云)国际会计师事务所
SUZHOU BRANCH
1006, Xing Hai Plaza198 Xing Hai StreetSuzhou Industrial ParkSuzhouJiangsu, 215021The People’s Republic of China
Telephone: +86 512 6515 1955Facsimile: +86 512 6533 4428
Moore Stephens Da Hua大华(马施云)国际会计师事务所
TAIYUAN BRANCH
6th/F, Gao Xin Dong Li Gang226 Chang Zhi RoadGao Xin DistrictTaiyuanShanxi, 030006The People’s Republic of China
Telephone: +86 351 833 0655Facsimile: +86 351 833 0658
Moore Stephens Da Hua大华(马施云)国际会计师事务所
WUHAN BRANCH
16th/F, Zong He Building, Wuhan First Business Sch106 Jiang Han Bei RoadJiang An DistrictWuhanHubei, 430022The People’s Republic of China
Telephone: +86 27 8573 6376Facsimile: +86 27 8573 6380
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua大华(马施云)国际会计师事务所
XIAN BRANCH
13th Floor, Tang Yan International Center3 Tang Yan RoadGao Xin DistrictXianShanxi, 710075The People’s Republic of China
Telephone: +86 29 8834 7996Facsimile: +86 29 8834 7908
Moore Stephens Da Hua大华(马施云)国际会计师事务所
ZHENGZHOU BRANCH
16th/F, Tower B, Qi Hang Plaza1 Gang Wan Road, Hang Hai Dong RoadCheng Guan DistrictZhenzhouHenan, 450009The People’s Republic of China
Telephone: +86 371 6022 8172Facsimile: +86 371 6022 8170
Moore Stephens Da Hua大华(马施云)国际会计师事务所
ZHUHAI BRANCH
16 Xiang Zhou Kang Ning RoadZhuhaiGuangdong 519000The People’s Republic of China
Telephone: +86 756 213 7282Facsimile: +86 756 221 7643
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ChINA (CONTINuED) gMT+8
Beijing Xinghua Certified Public AccountantsBEIJING
22nd FloorNorth Ring Centre18 Yu Min Road, Xicheng DistrictBeijing 100029The People’s Republic of China
Telephone: +86 (10) 8225 0666Facsimile: +86 (10) 8225 0851E-mail: [email protected]: www.xhcpas.com
WANG Quan ZhouMs. HU YiCHEN ShenghuaTAN HongxuWU Yixin
SUN JianHAN JingliWANG WeiLIAO JianboZOU Zhiwen
Beijing Xinghua has a further 38 partners working across its Beijing Head Office and 14 Branch offices.
International Liaison: CHEN Shenghua [email protected]
International Tax: LIAO Jianbo [email protected]
Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries.
Branch offices:
1. Changsha2. Chengdu3. Guangzhou 4. Guiyang 5. Harbin6. Hefei 7. Jilin8. Jinan9. Shanghai Municipality10. Shenzhen11. Shijiazhuang 12. Wuhan 13. Xiamen14. Xi’an
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ChINA (CONTINuED) gMT+8
Lixin Zhonglian Certified Public AccountantsTIANJIN
10F Block C333 Bin Shui West RoadWanhao BuildingNankai District, Tianjin 300384The People’s Republic of China
Telephone: +86 (22) 2373 3333Facsimile: +86 (22) 2371 8888E-mail: [email protected]
LI JincaiGONG Bo
Ms. ZHANG Hong
Tianjin Lixin Zhonglian has a further 12 partners working across its Tianjin Head Office and 6 Branch offices.
International Liaison and Tax:
Ms. SONG Huimin [email protected]
Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries.
Branch offices:
1. Fuzhou2. Hefei3. Nanjing4. Qingdao5. Shijiazhuang 6. Taiyuan
COLOMbIA gMT-5
Moore Stephens Scai S.A.BOGOTA
Carrera 9 No. 80-15 Office 1003BogotáColombia
Telephone: +57 (1) 489 7160 / (1) 255 7527Facsimile: +57 (1) 489 7160 Ext 107E-mail: [email protected]: http://colombia.moorestephens.com
Edgard PérezJuan G. BernalYvonne ReynaSandra Sossa
Carlos AcostaNayivi LozanoLuis Enrique Olaya
International Liaison: Edgard Pérez [email protected]
International Tax: Juan G. Bernal [email protected]
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COLOMbIA (CONTINuED) gMT-5
Moore Stephens Scai S.A.MEDILLIN
Calle 29 # 41-105 of 501MedellinColombia
Telephone: +57 (4) 5204851
CONgO (DRC) gMT+1
Moore Stephens IFI SPRLKINSHASA
Tim Woodward Paul Stockton
Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton – [email protected] or Tim Woodward – [email protected] in London, UK
COOk ISLANDS gMT-10
Services available through Moore Stephens Hong Kong
COSTA RICA gMT-6
Moore Stephens Gutiérrez Marin & AssociatesSAN JOSÉ
Oficentro La SabanaTorre 6, Piso 2San JoséCosta Rica
Telephone: +506 22 32 31 85Facsimile: +506 22 91 16 48E-mail: [email protected]: http://costarica.moorestephens.com
Mario Alberto GutiérrezMario Marin
Francisco Ovares
International Liaison: Mario Alberto Gutiérrez [email protected]
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CROATIA gMT+1
Moore Stephens Revidens CroatiaVARAŽDIN
87 Zagrebačka42000 VaraždinCroatia
Telephone: +385 (42) 240 004/240 005Facsimile: +385 (42) 240 006E-mail: [email protected]: http://revidens.moorestephens.com/Home.
aspx
Boris KlarićZlatko HrženjakMario Jošić
Bruno BešvirZinka Novak
International Liaison and Tax:
Zlatko Hrženjak [email protected]
Moore Stephens Audit ZagrebZAGREB
Baštijanova 52AZagrebCroatia
Telephone: +385 (1) 36 67 994Facsimile: +385 (1) 36 67 997E-mail: [email protected]: http://zagreb.moorestephens.com/en/
Home.aspx
Zdenko Balen Zoran Vuk
International Liaison and Tax:
Zdenko Balen [email protected]
CypRuS gMT+2
Moore StephensNICOSIA
Iris Tower6th FloorCorner of Arch. Makarios IIIAvenue & 2, Agapinoros Street1076 NicosiaCyprus
Mailing AddressP.O. Box 24656
1302 NicosiaCyprus
Telephone: +357 (22) 717777Facsimile: +357 (22) 717766E-mail: [email protected]: www.mscyprus.com
George StylianouConstantinos Schizas
Brigid ChrysostomouYiannis Soteriou
International Liaison: George Stylianou [email protected]
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CypRuS (CONTINuED) gMT+2
Moore Stephens (Limassol) LimitedLIMASSOL
Ariel Corner1st FloorOffice 102196 Makarios Avenue3030 LimassolCyprus
Mailing AddressP.O. Box 575283316 Limassol
Cyprus
Telephone: +357 (25) 820280Facsimile: +357 (25) 344237E-mail: [email protected]: www.moorestephens.com.cy
Christos ChristodoulouChristos Tsissios
Pambos Efstratiou
International Liaison: Christos Christodoulou [email protected]
CzECh REpubLIC gMT+1
Moore Stephens, s.r.o.DOMAŽLICE
Prokopa Velikého 57234401 DomažliceCzech Republic
Telephone: +420 379 733 511Facsimile: +420 379 733 512E-mail: [email protected]: www.moorestephens.cz
Miroslav JandečkaJiří JandečkaMichal Daňsa
Jitka FanturováVĕra Jankovcová
International Liaison: Miroslav Jandečka [email protected]
International Tax: Michal Daňsa [email protected]
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CzECh REpubLIC (CONTINuED) gMT+1
Moore Stephens, s.r.o.PILSEN
Na Šachtě 391330 21 LíněCzech Republic
Telephone: +420 377 360 111Facsimile: +420 377 360 112E-mail: [email protected]: www.moorestephens.cz
Miroslav JandečkaJiří JandečkaMichal Daňsa
Jitka FanturováVĕra Jankovcová
International Liaison: Miroslav Jandečka [email protected]
International Tax: Michal Daňsa [email protected]
Moore Stephens, s.r.o.PRAGUE
Bucharova 1314/8158 00 Prague 13Czech Republic
Telephone: +420 255 708 311Facsimile: +420 255 708 312E-mail: [email protected]: www.moorestephens.cz
Miroslav JandečkaJiří JandečkaMichal Daňsa
Jitka FanturováVĕra Jankovcová
International Liaison: Jiří Liberda [email protected]
International Tax: Robert Jurka [email protected]
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CD
DENMARk gMT+1
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab(Administration Office)COPENHAGEN
Lersø Parkallé 112DK-2100 Copenhagen ØDenmark
Telephone: +45 39 29 08 00Facsimile: +45 39 29 30 88E-mail: [email protected]: www.moorestephens.dk
Jan Nygaard
International Liaison: Henrik Paaske [email protected]
International Tax: Ebbe Melchior [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerCOPENHAGEN
Nørre Farimagsgade 11DK-1364 Copenhagen KDenmark
Telephone: +45 70 15 78 11Facsimile: +45 70 15 78 12E-mail: [email protected]: www.moorestephens.dk
Kurt ChristensenAnders LadegaardKasper Rabing ChristensenMads Myrtue Thomsen
Henrik SattrupMichael PedersenJan Nygaard
International Liaison: Mads Myrtue Thomsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerFARUM
Farum Hovedgade 9DK-3520 FarumDenmark
Telephone: +45 44 48 07 85Facsimile: +45 44 48 03 63E-mail: [email protected]: www.moorestephens.dk
International Liaison: Mads Myrtue Thomsen [email protected]
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DENMARk (CONTINuED) gMT+1
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerAARHUS
Olof Palmes Allé 25 A, 1.DK-8200 Aarhus NDenmark
Telephone: +45 72 41 08 00Facsimile: +45 72 41 08 01E-mail: [email protected]: www.moorestephens.dk
Jesper BirnHenning Raaby Olsen
Lars-Ole SørensenPeter Vinstrup Henriksen
International Liaison: Mads Myrtue Thomsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/Buus JensenStatsautoriserede revisorerCOPENHAGEN
Lersø Parkallé 112DK-2100 Copenhagen ØDenmark
Telephone: +45 39 29 08 00Facsimile: +45 39 29 30 88E-mail: [email protected]: www.moorestephens.dk
Henrik PaaskeSøren TholleArne SørensenLotte Nørskov
Christoffer JensenMichael MarkussenUlrik Nørskov
International Liaison: Henrik Paaske [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabTHISTED
Thyparken 10DK-7700 ThistedDenmark
Telephone: +45 97 91 11 11Facsimile: +45 97 91 05 71E-mail: [email protected]: www.moorestephens.dk
Niels BrandtTage Gamborg Holm
Stig EnevoldsenTom Hedegaard-Kristensen
International Liaison: Jan Knudsen [email protected]
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63
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DENMARk (CONTINuED) gMT+1
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabHANSTHOLM
Bytorvet 34DK-7730 HanstholmDenmark
Telephone: +45 97 96 10 55Facsimile: +45 97 96 25 43E-mail: [email protected]: www.moorestephens.dk
Jens Kristian YdeTage Gamborg Holm
Lennart Mouritzen
International Liaison: Jan Knudsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabHURUP
Møllevænget 17DK-7760 HurupDenmark
Telephone: +45 97 95 18 22Facsimile: +45 97 95 26 80E-mail: [email protected]: www.moorestephens.dk
Jens Kristian Yde Jan Østergaard
International Liaison: Jan Knudsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabNYKØBING MORS
Limfjordsvej 42DK-7900 Nykøbing MorsDenmark
Telephone: +45 97 72 32 44Facsimile: +45 97 72 33 12E-mail: [email protected]: www.moorestephens.dk
Søren YdeAnders Borg
Flemming Hansen
International Liaison: Jan Knudsen [email protected]
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64
DENMARk (CONTINuED) gMT+1
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabFJERRITSLEV
Borups Allé 3DK-9690 FjerritslevDenmark
Telephone: +45 96 50 02 00Facsimile: +45 96 50 02 09E-mail: [email protected]: www.moorestephens.dk
Søren Beer Møller Dan Hinnerup
International Liaison: Jan Knudsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabSKIVE
Frugtparken 3DK-7800 SkiveDenmark
Telephone: +45 96 83 33 33Facsimile: +45 96 83 33 30E-mail: [email protected]: www.moorestephens.dk
Johnny Østergaard Per Bonnevie
International Liaison: Jan Knudsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabAARHUS
Søren Frichs Vej 36 LDK-8230 AabyhoejDenmark
Telephone: +45 87 40 60 00Facsimile: +45 87 40 60 01E-mail: [email protected]: www.moorestephens.dk
Tina Lene PedersenErik DahlPreben Dunker
Svend J. SvendsenGert MikkelsenHenrik Rummenhoff
International Liaison: Jan Knudsen [email protected]
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DENMARk (CONTINuED) gMT+1
Moore Stephens DanmarkStatsautoriseret RevisionsaktieselskabBrandtStatsautoriseret RevisionspartnerselskabKOLDING
Birkemose Allé 27, st.DK-6000 KoldingDenmark
Telephone: +45 76 34 40 00Facsimile: +45 76 34 40 01E-mail: [email protected]: www.moorestephens.dk
Jan Knu