Who’s Who Legal: Corporate Tax 2017

Advisory

Country Firm First Name Surname

Argentina

Abeledo Gottheil Abogados SC Gabriela Inés Buratti Altamirano & Asociados Alejandro Claudio Altamirano Bruchou Fernandez Madero & Lombardi Ezequiel Lipovetzky Bruchou Fernandez Madero & Lombardi Matías Olivero Vila Bulit Goñi & Tarsitano Alberto Tarsitano Estudio Asorey-Navarrine Ruben Asorey Estudio Beccar Varela Ezequiel Martínez Iriarte Estudio Beccar Varela Santiago Montezanti Estudio Garrido Law Firm María Marta Cancio M & M Bomchil Alejandro Esteban Messineo Marval O'Farrell & Mairal Fernando M Vaquero Passarella Abogados Leandro M Passarella

Pérez Alati Grondona Benites Arntsen & Martinez de Hoz (Jr) Manuel María Benites

Rosso Alba, Francia & Asociados Cristian Rosso Alba Salaberren & López Sansón P Sebastián López-Sansón Teijeiro & Ballone Guillermo Orlando Teijeiro

Armenia

Ameria Legal and Tax Advisors David Sargsyan

Australia Barristers

Eleven Wentworth Chambers Mark Richmond SC Ground Floor Wentworth Chambers Tony Slater QC New Chambers David H Bloom QC Owen Dixon Chambers West John W de Wijn QC Selborne & Wentworth Chambers, 10th Floor Brendan Sullivan SC Sixth Floor Selborne Wentworth Chambers James Hmelnitsky SC

Victorian Bar Simon H Steward QC

Australia

Allens Charles Armitage Allens Martin Fry Allens Lawrence M Magid Arnold Bloch Leibler Mark M Leibler Ashurst Barbara Phair Balazs Lazanas & Welch LLP Gina Lazanas Clayton Utz Allan Blaikie Clayton Utz Mark Friezer Greenwoods & Herbert Smith Freehills Tony Frost Johnson Winter & Slattery Richard Gelski Johnson Winter & Slattery Reynah Tang K&L Gates LLP Betsy-Anne Howe King & Wood Mallesons Andrew Clements King & Wood Mallesons Michael Perez King & Wood Mallesons David Wood KPMG Sarah Blakelock McCullough Robertson Teresa Dyson MinterEllison Adrian Varrasso

Austria

Aigner Buzanich Rechtsanwälte OG Herbert Buzanich BINDER GRÖSSWANG Rechtsanwälte GmbH Christian Wimpissinger bpv Hügel Rechtsanwälte OG Hanns F Hügel Deloitte Tax Wirtschaftsprüfungs GmbH Stefan Huebner Deloitte Tax Wirtschaftsprüfungs GmbH Josef Schuch Deloitte Tax Wirtschaftsprüfungs GmbH Klaus Wiedermann DORDA Rechtsanwälte GmbH Paul Doralt Freshfields Bruckhaus Deringer LLP Michael Sedlaczek Freshfields Bruckhaus Deringer LLP Claus Staringer KPMG Alpen-Treuhand AG Stefan Haslinger KPMG Alpen-Treuhand AG Hans Zöchling LeitnerLeitner Andreas Damböck LeitnerLeitner Gebhard Furherr LeitnerLeitner Gerald Gahleitner Schindler Attorneys Clemens Philipp Schindler Wolf Theiss Niklas Schmidt Wolf Theiss Benjamin Twardosz

Belgium

Allen & Overy LLP Patrick Smet Baker McKenzie CVBA/SCRL Alain Huyghe

Baker McKenzie CVBA/SCRL Philippe Lion Bird & Bird LLP Brent Springael Clifford Chance LLP Alexandre Ooms Dumon, Sablon & Vanheeswijck Marnix Van Keirsbilck Freshfields Bruckhaus Deringer LLP Axel Haelterman Jones Day Werner Heyvaert Jones Day Howard M Liebman Laurius Advocaten Philippe Hinnekens Liedekerke Wolters Waelbroeck Kirkpatrick Daniel Garabedian Liedekerke Wolters Waelbroeck Kirkpatrick Laurence Pinte Liedekerke Wolters Waelbroeck Kirkpatrick Henk Verstraete Linklaters LLP Guido De Wit Linklaters LLP Nicolas Lippens Linklaters LLP Henk Vanhulle Loyens & Loeff Christian Chéruy Loyens & Loeff Christophe Laurent Malherbe Philippe Malherbe Simont Braun Jacques Malherbe Stibbe Thierry Denayer Tiberghien Lawyers Koen Morbée Tiberghien Lawyers Bernard Peeters

Bolivia

C R & F Rojas – Abogados Fernando Rojas

Brazil

Advocacia Gandra Martins Ives Gandra da Silva Martins Barros Carvalho Advogados Associados Paulo de Barros Carvalho Câmara de Mediação e Arbitragem de São Paulo Alcides Jorge Costa Castro Barros Sobral Gomes Advogados André Gomes de Oliveira Heleno Torres Advogados Heleno Taveira Tôrres

Lacaz Martins Halembeck Pereira Neto Gurevich & Schoueri Advogados Luís Eduardo Schoueri

Lobo & de Rizzo Advogados Alexandre Siciliano Borges Machado Associados Erika Yumi Tukiama Machado Meyer Sendacz e Opice Advogados Celso de Paula F da Costa Machado Meyer Sendacz e Opice Advogados Raquel Novais Machado Meyer Sendacz e Opice Advogados Fernando Tonanni Mannrich, Senra e Vasconcelos Advogados Breno Ferreira Martins Vasconcelos Mariz de Oliveira e Siqueira Campos Advogados João Francisco Bianco Mariz de Oliveira e Siqueira Campos Advogados Elidie Palma Bifano Mariz de Oliveira e Siqueira Campos Advogados Ricardo Mariz De Oliveira Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados Andrea Bazzo Lauletta Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados Luiz Felipe Centeno Ferraz Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados Glaucia Maria Lauletta Frascino

Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados Flavio Mifano Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados Roberto Quiroga Mosquera Pinheiro Neto Advogados Ricardo Luiz Becker Pinheiro Neto Advogados Luciana Rosanova Galhardo Pinheiro Neto Advogados Giancarlo Chamma Matarazzo Rolim Viotti & Leite Campos João Dácio Rolim Sacha Calmon Misabel Derzi Consultores e Advogados Sacha Calmon Navarro Coêlho Sacha Calmon Misabel Derzi Consultores e Advogados Misabel Abreu Machado Derzi Schmidt Valois Miranda Ferreira & Agel Gustavo Braga Sergio André Rocha Advocacia & Consultoria Tributária Sergio André Rocha TozziniFreire Advogados Ana Claudia Akie Utumi Trench Rossi e Watanabe - Advogados Simone Dias Musa Trench Rossi e Watanabe - Advogados Paulo R Sehn Ulhôa Canto Rezende e Guerra Advogados Gustavo Brigagão Ulhôa Canto Rezende e Guerra Advogados Carlos Alberto Ulhôa Canto Veirano Advogados André de Souza Carvalho Veirano Advogados Ian Muniz Xavier Duque-Estrada Emery Denardi Advogados Roberto Duque Estrada Xavier Duque-Estrada Emery Denardi Advogados Renata Emery

Canada

AB Bennett Jones LLP Darcy D Moch AB Felesky Flynn LLP John J Burghardt AB Felesky Flynn LLP Siobhan A M Goguen AB Felesky Flynn LLP Sandra E Jack QC, FCA BC Thorsteinssons LLP Ian Gamble ON Aird & Berlis LLP Jack Bernstein ON Aird & Berlis LLP Barbara Worndl ON Bennett Jones LLP Stephen W Bowman ON Bennett Jones LLP Claire MC Kennedy ON Blake Cassels & Graydon LLP Kathleen Penny ON Blake Cassels & Graydon LLP Jeffrey C Trossman ON Blake Cassels & Graydon LLP Scott Wilkie ON Borden Ladner Gervais LLP Stephen J Fyfe ON Borden Ladner Gervais LLP Steve Suarez ON Davies Ward Phillips & Vineberg LLP R Ian Crosbie ON Davies Ward Phillips & Vineberg LLP Raj Juneja ON Davies Ward Phillips & Vineberg LLP Stephen S Ruby ON Davies Ward Phillips & Vineberg LLP John M Ulmer ON Fasken Martineau DuMoulin LLP Alan M Schwartz QC ON Fasken Martineau DuMoulin LLP Christopher J Steeves ON Goodmans LLP Mitchell Sherman ON Goodmans LLP Carrie Smit ON KPMG K. A. Siobhan Monaghan ON McCarthy Tétrault LLP Thomas B Akin ON McCarthy Tétrault LLP Douglas Cannon

ON McCarthy Tétrault LLP Gabrielle MR Richards ON Osler Hoskin & Harcourt LLP Firoz Ahmed ON Osler Hoskin & Harcourt LLP Patrick Marley ON Osler Hoskin & Harcourt LLP Al Meghji ON Osler Hoskin & Harcourt LLP Richard G Tremblay ON PwC LLP Elizabeth J Johnson ON PwC LLP James R Wilson ON Stikeman Elliott LLP Ronald K Durand ON Stikeman Elliott LLP John G Lorito ON Thorsteinssons LLP Brian R Carr ON Thorsteinssons LLP Michael Colborne ON Thorsteinssons LLP Michael McLaren ON Thorsteinssons LLP Michael J O'Keefe QC ON Torys LLP Corrado Cardarelli ON Torys LLP Jerald M Wortsman QC Borden Ladner Gervais LLP Brian M Schneiderman QC Couzin Taylor LLP (allied with Ernst & Young LLP) Angelo Nikolakakis QC Davies Ward Phillips & Vineberg LLP Brian Bloom QC Davies Ward Phillips & Vineberg LLP Nathan Boidman QC Fasken Martineau DuMoulin LLP Alain Ranger QC Norton Rose Fulbright Canada LLP Wilfrid Lefebvre QC QC Osler Hoskin & Harcourt LLP Mark Brender QC Osler Hoskin & Harcourt LLP Robert Raizenne

Chile

Aninat Schwencke & Cia Francisco J Prado Baraona Fischer Spiess Alex Fischer Barros & Errázuriz Abogados María Teresa Cremaschi Moure Barros & Errázuriz Abogados Carola Trucco Horwitz Carey Jaime Carey

China

FuJae Partners - an alliance firm of McGuireWoods David Dingfa Liu O'Melveny & Myers LLP Lawrence H Sussman Zhong Lun Law Firm Peter Yongjun Ni

Colombia

Brigard & Urrutia Abogados Lucas Moreno Salazar Brigard & Urrutia Abogados José Andrés Romero Dentons Cardenas & Cardenas Abogados Camilo Cortes Ernst & Young SAS Ricardo Ruiz Ernst & Young SAS Luis Orlando Sánchez Neira Ernst & Young SAS Jaime Vargas Godoy & Hoyos Abogados Juan Pablo Godoy Fajardo

Godoy & Hoyos Abogados Catalina Hoyos J Gómez-Pinzón Zuleta Abogados SAS Mauricio Piñeros Perdomo KPMG Myriam S Gutierrez Lewin & Wills Attorneys and Counsellors at Law Alfredo Lewin Lewin & Wills Attorneys and Counsellors at Law Adrian Rodriguez Philippi Prietocarrizosa Ferrero DU & Uría Martín Acero Philippi Prietocarrizosa Ferrero DU & Uría Carolina Rozo Posse Herrera Ruiz Felipe Aroca Posse Herrera Ruiz Juan Guillermo Ruiz PricewaterhouseCoopers Carlos Mario Lafaurie Reyes Abogados Asociados SA Monica Reyes

Costa Rica

Arias Carolina Flores Asesores Fiscales Corporativos Diego Salto Dentons Muñoz Daniel Araya Facio & Cañas* Adrián Torrealba Lexincorp Central American Law Firm Arnoldo André Pacheco Coto Humberto Pacheco Pacheco Coto Hernán Pacheco O

Cyprus

Antis Triantafyllides & Sons LLC Stelios A Triantafyllides Harneys Aristodemou Loizides Yiolitis LLC Emily Yiolitis Michaelides & Michaelides Andreas Michaelides

Czech Republic

Vorlíčková Partners Lucie Vorlíčková

Denmark

Accura Advokatpartnerselskab Arne Riis Bech-Bruun Anders Oreby Hansen Bech-Bruun Carsten Pals Bruun & Hjejle Søren Lehmann Nielsen Gorrissen Federspiel Jakob Skaadstrup Andersen Gorrissen Federspiel Jan Steen Hansen Horten Niclas Holst Sonne Kromann Reumert Michael Nørremark Lett Law Firm Artur Bugsgang Plesner Advokatpartnerselskab Lasse Esbjerg Christensen Plesner Advokatpartnerselskab Hans Severin Hansen Plesner Advokatpartnerselskab Tom Kári Kristjánsson

Ecuador

Ferrere Abogados Javier Robalino Orellana Gonzalez Peñaherrera & Asociados Abogados Paola Robalino Rosero

England Barristers

11 New Square Jonathan Peacock QC Field Court Tax Chambers Philip Baker QC Gray's Inn Tax Chambers David Goldberg QC One Essex Court Malcolm Gammie QC Pump Court Tax Chambers Julian Ghosh QC Pump Court Tax Chambers Kevin Prosser QC

England

Allen & Overy LLP Lydia Challen Allen & Overy LLP Christopher Harrison Allen & Overy LLP Vimal Tilakapala Ashurst LLP Paul Miller Ashurst LLP Richard Palmer Clifford Chance LLP Chris Davies Clifford Chance LLP Dan Neidle Davis Polk & Wardwell London LLP Jonathan Cooklin Fieldfisher Nicholas Noble Freshfields Bruckhaus Deringer LLP Helen Buchanan Freshfields Bruckhaus Deringer LLP Murray Clayson Freshfields Bruckhaus Deringer LLP Sarah Falk Freshfields Bruckhaus Deringer LLP David Haworth Herbert Smith Freehills LLP Neil Warriner Herbert Smith Freehills LLP Isaac Zailer Linklaters LLP Yash Rupal Macfarlanes LLP Mark Baldwin Macfarlanes LLP Damien Crossley Macfarlanes LLP Ashley Greenbank Mayer Brown International LLP Sandy Bhogal Mishcon de Reya LLP Gary Richards NGM Tax Law LLP Gerald Montagu Norton Rose Fulbright LLP Angela Savin Norton Rose Fulbright LLP Dominic Stuttaford Paul Hastings LLP Arun Birla Skadden Arps Slate Meagher & Flom (UK) LLP James Anderson Slaughter and May Tony Beare Slaughter and May Steve Edge Slaughter and May Mike Lane Slaughter and May Sara Luder

Slaughter and May Gareth Miles Slaughter and May William Watson Travers Smith LLP Simon Skinner Travers Smith LLP Simon Yates

Finland

Borenius Attorneys Ltd Janne Juusela Borenius Attorneys Ltd Heikki Wahlroos Castrén & Snellman Attorneys Ltd Sari Laaksonen Castrén & Snellman Attorneys Ltd Leena Romppainen Deloitte & Touche Oy Lari Hintsanen Deloitte & Touche Oy Tomi Pitkanen Ernst & Young Raimo Hietala Ernst & Young Markku Järvenoja Hannes Snellman Attorneys Ltd Ossi Haapaniemi KPMG Timo Torkkel Krogerus Antti Lehtimaja Krogerus Jouni Weckström Pricewaterhouse Coopers Oy Samuli Makkonen Pricewaterhouse Coopers Oy Karin Svennas Roschier Attorneys Ltd Mika Ohtonen Waselius & Wist Jouni Kautto Waselius & Wist Niklas Thibblin

France

Allen & Overy LLP Jean-Yves Charriau Allen & Overy LLP Mathieu Vignon Archers - AARPI Dominique Godet Arsène - Taxand David Chaumontet Arsène - Taxand Frédéric Donnedieu de Vabres Benichou & Rontchevsky Christophe Rontchevsky Bredin Prat Pierre-Henri Durand Bredin Prat Yves Rutschmann Cleary Gottlieb Steen & Hamilton LLP Anne-Sophie Coustel Cleary Gottlieb Steen & Hamilton LLP Gilles Entraygues Clifford Chance Europe LLP Eric Davoudet Clifford Chance Europe LLP Alexandre Lagarrigue CMS Bureau Francis Lefebvre Stéphane Austry CMS Bureau Francis Lefebvre Michel Collet CMS Bureau Francis Lefebvre Agnès de l'Estoile-Campi CMS Bureau Francis Lefebvre Pierre Dedieu CMS Bureau Francis Lefebvre Pierre-Jean Douvier CMS Bureau Francis Lefebvre Stéphane Gelin CMS Bureau Francis Lefebvre Bruno Gibert CMS Bureau Francis Lefebvre Bruno Gouthière

CMS Bureau Francis Lefebvre Daniel Gutmann CMS Bureau Francis Lefebvre Edouard Milhac CMS Bureau Francis Lefebvre François Rontani CMS Bureau Francis Lefebvre Julien Saïac Darrois Villey Maillot Brochier Vincent Agulhon EY Société d'Avocats Claire Acard Freshfields Bruckhaus Deringer LLP Cyril Valentin Gide Loyrette Nouel AARPI Olivier Dauchez Latham & Watkins Olivia Rauch-Ravisé Latham & Watkins Xavier Renard Linklaters LLP Édouard Chapellier Norton Rose Fulbright LLP Antoine Colonna d'Istria Paul Hastings (Europe) LLP Allard de Waal Philippe Derouin Philippe Derouin PwC Société d'Avocats Philippe Durand Shearman & Sterling LLP Niels Dejean Skadden Arps Slate Meagher & Flom LLP Thomas Perrot Willkie Farr & Gallagher LLP Marie-Hélène Raffin

Germany

Allen & Overy LLP Gottfried E Breuninger Allen & Overy LLP Asmus Mihm Cleary Gottlieb Steen & Hamilton LLP Daniel Weyde Clifford Chance Stefan Behrens Deloitte LLP Otmar Thoemmes Ernst & Young LLP Stefan Köhler Ernst & Young LLP Michael Schaden Flick Gocke Schaumburg Jochen Bahns Flick Gocke Schaumburg Xaver Ditz Flick Gocke Schaumburg Jörg W Lüttge Flick Gocke Schaumburg Marcus Oliver Mick Flick Gocke Schaumburg Thomas Rödder Flick Gocke Schaumburg Andreas Schumacher Flick Gocke Schaumburg Klaus Sieker Freshfields Bruckhaus Deringer LLP Ulrich Blaas Freshfields Bruckhaus Deringer LLP Stephan Eilers Freshfields Bruckhaus Deringer LLP Christian Ruoff Freshfields Bruckhaus Deringer LLP Martin Schießl Gleiss Lutz Achim Dannecker Gleiss Lutz Michael Marquardt Hengeler Mueller Stefanie Beinert Hengeler Mueller Martin Klein Jones Day Martin Bünning Latham & Watkins LLP Thomas Fox Latham & Watkins LLP Stefan Süss Linklaters LLP Sebastian Benz

Linklaters LLP Jens Blumenberg Linklaters LLP Wilhelm Haarmann Linklaters LLP Florian Lechner Linklaters LLP Oliver Rosenberg Linklaters LLP Andreas Schaflitzl McDermott Will & Emery Rechtsanwälte Steuerberater Dirk Pohl Milbank Tweed Hadley & McCloy LLP Rolf Füger Milbank Tweed Hadley & McCloy LLP Thomas Kleinheisterkamp Milbank Tweed Hadley & McCloy LLP Norbert Rieger

Oppenhoff & Partner Rechtsanwälte Steuerberater Partnerschaftsgesellschaft mbB Axel Bödefeld

P+P Pöllath + Partners Pia Dorfmueller SZA Schilling Zutt & Anschütz Rechtsanwalts AG Hans-Georg Berg WTS Tax Legal Consulting Oliver Trautmann

Gibraltar

Hassans Moses Anahory Hassans James Levy QC

Greece

Zepos & Yannopoulos Marina S Allamani

Guatemala

QIL+4 Abogados José E Quiñones

Hong Kong

HKWJ Tax Law & Partners Limited Willem Jan Hoogland Loyens & Loeff Carola van den Bruinhorst

Hungary

Tandax Advisory Orsolya Bárdosi

India

Advaita Legal Sujit Ghosh ALMT Legal Aliff Fazelbhoy Cyril Amarchand Mangaldas S R Patnaik Khaitan & Co Bijal Ajinkya Khaitan & Co Siddharth Shah Majmudar & Partners Akil Hirani Nishith Desai Associates Hanisha Amesur Nishith Desai Associates Nishith M Desai Phoenix Legal Aseem Chawla Rohan Shah's Chamber Rohan Shah

Seth Dua & Associates Atul Dua Vaish Associates Rupesh Jain

Ireland

A&L Goodbody Paul Fahy A&L Goodbody Peter Maher A&L Goodbody James Somerville Arthur Cox Fintan Clancy Arthur Cox Caroline Devlin Arthur Cox Ailish Finnerty Eversheds Sutherland Alan Connell Maples and Calder Andrew Quinn Matheson Joe Duffy Matheson Turlough Galvin Matheson Shane Hogan Matheson Liam Quirke McCann FitzGerald Eleanor MacDonagh Walkers Petrina Smyth William Fry Sonya Manzor William Fry Ted McGrath William Fry Martin Phelan

Israel

Amit Pollak Matalon & Co Doron Levy Avi Alter & Co Law Offices Amichai Pery Avi Alter & Co Law Offices Anat Tenne Goldfarb Seligman & Co Tal Atsmon Goldfarb Seligman & Co Yaron Sever Gornitzky & Co Daniel Paserman Gornitzky & Co Pinhas Rubin Herzog Fox & Neeman Meir Linzen Meitar Liquornik Geva Leshem Tal Law Offices Eldar Ben-Ruby Meitar Liquornik Geva Leshem Tal Law Offices Shaul Grossman Shekel & Co Yaniv Shekel Shekel & Co Moshe Shekel, Adv Shenhav & Co Law Offices Ayal Shenhav Yair Benjamini Law Offices Yair Benjamini Ziv Sharon & Co Law Office Ziv Sharon

Italy

BonelliErede Andrea Silvestri CBA Studio Legale e Tributario Angelo Bonissoni CBA Studio Legale e Tributario Paolo Omodeo Salè Chiomenti Studio Legale Michele Carpinelli

Chiomenti Studio Legale Paolo Giacometti Chiomenti Studio Legale Raul-Angelo Papotti Clifford Chance Studio Legale Associato Carlo Galli Di Tanno e Associati Fabio Brunelli Di Tanno e Associati Tommaso Di Tanno Facchini Rossi Scarioni Luca Rossi Fantozzi & Associati Augusto Fantozzi Freshfields Bruckhaus Deringer LLP Renato Paternollo Gianni Origoni Grippo Cappelli & Partners Stefano Grilli Giovannelli e Associati Eugenio Romita Hager & Partners Richard Burchia Legance Avvocati Associati Claudia Gregori Macchi di Cellere Gangemi Bruno Gangemi Macchi di Cellere Gangemi Stefano Petrecca Maisto e Associati Guglielmo Maisto Maisto e Associati Aurelio Massimiano Maisto e Associati Riccardo Michelutti Maisto e Associati Nicola Saccardo

McDermott Will & Emery/ Carnelutti Studio Legale Associato Carlo Maria Paolella

Studio Legale Tributario Biscozzi Nobili Franco Pozzi Studio Tributario Deiure Giuseppe Deiure Studio Uckmar Associazione Professionale Giuseppe Corasaniti Tremonti Romagnoli Piccardi e Associati Lorenzo Piccardi Tremonti Romagnoli Piccardi e Associati Enrico Vitali

Japan

Adachi Henderson Miyatake & Fujita Toshio Miyatake Jones Day Koichi Inoue Nagashima Ohno & Tsunematsu Yushi Hegawa Nagashima Ohno & Tsunematsu Shigeki Minami Nagashima Ohno & Tsunematsu Yuko Miyazaki Tokyo Kyodo Accounting Office Ryutaro Uchiyama

Korea

Yoon & Yang Seung-Soon Lim

Latvia

Sorainen Jānis Taukačs

Luxembourg

Allen & Overy Jean Schaffner Arendt & Medernach Eric Fort Arendt & Medernach Bruno Gasparotto

Arendt & Medernach Alain Goebel Arendt & Medernach Claude Kremer Arendt & Medernach Thierry Lesage Arendt & Medernach Jan Neugebauer Bonn Steichen & Partners Alain Steichen Elvinger Hoss & Prussen André Elvinger Loyens & Loeff Peter Adriaansen Loyens & Loeff Simon Paul NautaDutilh Avocats Luxembourg Jean Marc Groelly Stibbe Ayzo van Eysinga

Malaysia

Shearn Delamore & Co Anand Raj

Malta

Deloitte Malta Conrad Cassar Torregiani Ernst & Young Robert Attard Fenech & Fenech Advocates Rosanne Bonnici GANADO Advocates Stephen Attard KPMG Juanita Brockdorff PricewaterhouseCoopers Neville Gatt

Mexico

Anaya Abogados Asociados SC Edgar Anaya Basham Ringe y Correa SC Alejandro Barrera Fernández Calderón, González y Carvajal SC Alejandro Calderón Creel García-Cuéllar Aiza y Enríquez SC Omar Zuñiga Arroyo Escalante & Asociados Ángel Escalante Carpio Galicia Abogados SC Gabriela Pellón Martínez Kaye Trueba Abogados SC Alfredo Castilleja Nader Hayaux y Goebel SC Adalberto Valadez H Natera Consultores SC Christian R Natera Ortiz Hernandez y Orendain SC Luis Ortiz Hidalgo Ortiz Sosa y Asociados SC Luis Curiel Piña Pérez Robles Abogados Arturo Pérez Robles Ramírez Gutiérrez-Azpe Rodríguez-Rivero y Hurtado SC Rosario Huet Covarrubias Sánchez DeVanny Eseverri SC Mariana Eguiarte Morett Sánchez Devanny Eseverri SC Ricardo León-Santacruz SMPS Legal Manuel E Tron Turanzas Bravo & Ambrosi Mauricio Bravo Fortoul

Netherlands

Allen & Overy LLP John Brouwer Allen & Overy LLP Jochem Kin

Allen & Overy LLP Godfried Kinnegim Baker McKenzie Amsterdam NV Juliana Cangussu Dantas Bird & Bird LLP Willem Bongaerts Clifford Chance LLP Michiel Sunderman De Brauw Blackstone Westbroek NV Paul H Sleurink De Brauw Blackstone Westbroek NV Maarten van der Weijden Freshfields Bruckhaus Deringer LLP Eelco van der Stok Galavazi Den Hertog Hans Galavazi Hamelink & van den Tooren Jan van den Tooren Houthoff Buruma Sylvia Dikmans Houthoff Buruma Rob Havenga Jones Day Lodewijk Berger Loyens & Loeff NV Guido Derckx Loyens & Loeff NV Kirstin Hoenderken Loyens & Loeff NV Jeroen Janssen Loyens & Loeff NV Marc C W Klerks Loyens & Loeff NV Bart J Rubbens Loyens & Loeff NV Etienne Spierts Loyens & Loeff NV Mark van Casteren Loyens & Loeff NV Harmen van Dam Loyens & Loeff NV Bartjan Zoetmulder NautaDutilh NV Chris Warner Norton Rose Fulbright LLP Bart le Blanc Simmons & Simmons LLP Peter Flipsen Stibbe Maarten de Bruin Stibbe Michael Molenaars Stibbe Jeroen Smits Taxand Netherlands Jimmie van der Zwaan Van Doorne NV Thijs Clement Van Doorne NV Ewout van Asbeck

New Zealand

Buddle Findlay Neil Russ Chapman Tripp David J Patterson PriceWaterhouseCoopers Richard Scoular Russell McVeagh Brendan Brown Russell McVeagh Fred Ward Simpson Grierson Stuart Hutchinson

Nicaragua

Arias Ana Teresa Rizo Pacheco Coto Minerva Bellorin R

Nigeria

AÉLEX Theophilus I Emuwa WTS ADEBIYI & Associates Olaleye Adebiyi WTS ADEBIYI & Associates Maxwell Ukpebor

Norway

Advokatfirmaet Haavind AS Espen Nordbø Advokatfirmaet Harboe & Co AS Einar Harboe Advokatfirmaet Harboe & Co AS Harald Hauge Advokatfirmaet Schjødt AS Hugo P Matre Advokatfirmaet Schjødt AS Morten Sandli Advokatfirmaet Selmer DA Einar Bakko Advokatfirmaet Steenstrup Stordrange DA Ernst Ravnaas Advokatfirmaet Thommessen AS Finn Backer-Grøndahl Advokatfirmaet Thommessen AS Sverre E Koch Advokatfirmaet Thommessen AS Ståle R Kristiansen Advokatfirmaet Wiersholm AS Bettina Banoun Advokatfirmaet Wiersholm AS Nicolay Vold BA-HR (Advokatfirmaet BA-HR DA) Joachim M Bjerke BA-HR (Advokatfirmaet BA-HR DA) Frode Talmo Deloitte Tore Paulshus Deloitte Rolf J Saastad Ernst & Young Hans Georg Wille PricewaterhouseCoopers Morten Beck

Panama

Anzola Robles & Asociados Ramón A Anzola R Galindo Arias y Lopez Edgar Herrera Rivera, Bolivar y Castañedas Jose Javier Rivera Jimenez

Peru

Estudio Echecopar member firm of Baker McKenzie International Alberto Araoz Villena

Estudio Echecopar member firm of Baker McKenzie International Rolando Ramírez-Gastón Horny

Casahierro Abogados; Peru Percy Castle Deloitte & Touche Gustavo López-Ameri Ernst & Young Asesores S Civil de RL David de la Torre Estudio Ferrero Abogados Walker Villanueva Gutiérrez Estudio Garcia Sayan Abogados Alfredo Gastañeta Alayza Garrigues José Chiarella GRAU Abogados César Castro Salinas GRAU Abogados Rolando Cevasco Hernández & Cía Abogados Milagros Bustillos Hernández & Cía Abogados Luis Hernández Hernández & Cía Abogados Leonardo López

Miranda & Amado Abogados Rocío Liu Osterling Abogados Cristina Chang Payet Rey Cauvi Pérez Abogados Iván Chu Rodrigo Elías & Medrano Abogados Alex Córdova Rodrigo Elías & Medrano Abogados Mariella De La Torre Rodrigo Elías & Medrano Abogados Gustavo Lazo Rodrigo Elías & Medrano Abogados Humberto Medrano Rubio Leguía Normand César Luna Victoria Rubio Leguía Normand Luz María Pedraza Mac Lean Zuzunaga y Assereto Abogados Fernando Zuzunaga Del Pino

Philippines

BDB law Benedicta Du-Baladad

Poland

CMS Cameron McKenna Arkadiusz Michaliszyn Wardyński & Partners Dariusz Wasylkowski

Portugal

ABBC António Moura Portugal Abreu Advogados Miguel Teixeira de Abreu

António Frutuoso de Melo e Associados - Sociedade de Advogados António Gaio

BMC Sociedade de Advogados Tomás Cantista Tavares Cuatrecasas, Gonçalves Pereira Gonçalo Bastos Lopes Cuatrecasas, Gonçalves Pereira Pedro Vidal Matos Cuatrecasas, Gonçalves Pereira Diogo Ortigão Ramos Espanha e Associados João Espanha F Castelo Branco & Associados Diogo Bernardo Monteiro Garrigues Fernando Castro Silva Gómez-Acebo & Pombo Ana Paula Basilio Linklaters Rui Camacho Palma

Morais Leităo Galvăo Teles Soares da Silva & Associados - Sociedade de Advogados RL Francisco de Sousa da Câmara

Morais Leităo Galvăo Teles Soares da Silva & Associados - Sociedade de Advogados RL António Lobo Xavier

Morais Leităo Galvăo Teles Soares da Silva & Associados Antonio Pedro Braga PLMJ Nuno da Cunha Barnabé PLMJ João Magalhães Ramalho PLMJ Leonardo Marques dos Santos PLMJ Miguel C Reis PLMJ João Velez de Lima

Ricardo da Palma Borges & Associados - Sociedade de Advogados, R.L. Ricardo da Palma Borges

Rogério Fernandes Ferreira & Associados - Sociedade de Advogados, RL Rogério M Fernandes Ferreira

Uría Menéndez - Proença de Carvalho Filipe Romão Vieira de Almeida & Associados Tiago Marreiros Moreira

Russia

Architecture of Law Andrey Zuykov Herbert Smith Freehills LLP Oleg Konnov

Singapore

GSM Law Su Mei Ban KhattarWong LLP Leon Kwong Wing

South Africa

Bowmans Wally Horak Bowmans Alan Keep Cliffe Dekker Hofmeyr Inc Emil Brincker Cliffe Dekker Hofmeyr Inc Mark Linington Cliffe Dekker Hofmeyr Inc Ludwig Smith ENSafrica Gerhard Badenhorst ENSafrica Beric Croome ENSafrica Peter Dachs ENSafrica Bernard du Plessis ENSafrica Stephan Spamer Glyn Marais Richard Glyn Hogan Lovells (South Africa) Inc Ernie Lai King Norton Rose Fulbright South Africa Inc Peter Surtees Norton Rose Fulbright South Africa Inc Andrew Wellsted Webber Wentzel Anne Bennett Werksmans Attorneys Michael Honiball

Spain

Ashurst LLP Eduardo Gracia Baker McKenzie Madrid SLP Luis Briones Clifford Chance LLP Roberto Grau Cuatrecasas Gonçalves Pereira Alejandro Escoda Montal Cuatrecasas Gonçalves Pereira Andrés Sánchez López Cuatrecasas Gonçalves Pereira Sonia Velasco Ernst & Young Abogados José Luis Gonzalez Garrigues Vicente Bootello Machín Garrigues Albert Collado JB.M.F Tax Counselors José Ignacio Jiménez Blanco Jones Day Carlos Albinana Latham & Watkins LLP Jordi Domínguez

Marimón Abogados Santiago Díez Rodríguez Uría Menéndez Guillermo Canalejo Uría Menéndez Rafael Fuster Uría Menéndez Rafael García Llaneza Uría Menéndez Víctor Manuel Martín Samaniego Uría Menéndez Víctor Viana Uría Menéndez Luis Viñuales Sebastián

Sweden

Advokatfirman Vinge Mattias Schömer Mannheimer Swartling Advokatbyrå Karin Attorps Mannheimer Swartling Advokatbyrå Anders Erasmie Mannheimer Swartling Advokatbyrå Martin Nilsson Peter Utterström Advokat AB Peter Utterström Skeppsbron Skatt AB Ulf Tivéus Svalner Skatt & Transaktion Mattias Fri Svalner Skatt & Transaktion Viktor Sandberg

Switzerland

GE Lenz & Staehelin Jean-Blaise Eckert GE Lenz & Staehelin Daniel Schafer GE Oberson Abels SA Pierre-Marie Glauser GE Oberson Abels SA Xavier Oberson ZH Bär & Karrer Ltd Daniel Bader ZH Bär & Karrer Ltd Daniel U Lehmann ZH Bär & Karrer Ltd Peter Reinarz ZH Bär & Karrer Ltd Susanne Schreiber ZH Bratschi Wiederkehr & Buob AG Walter H Boss ZH Homburger AG Reto Heuberger ZH Homburger AG Stefan Oesterhelt ZH Homburger AG Peter Riedweg ZH Kolb International Tax Services Andreas Kolb ZH Lenz & Staehelin Pascal Hinny ZH Lenz & Staehelin Heini Rüdisühli ZH MME Legal Tax Compliance Samuel Bussmann ZH MME Legal Tax Compliance Andreas Müller ZH MME Legal Tax Compliance Christoph Rechsteiner ZH Pestalozzi Attorneys at Law Ltd Nils Harbeke ZH Pestalozzi Attorneys at Law Ltd Silvia Zimmermann ZH Schellenberg Wittmer Ltd Harun Can ZH Walder Wyss Ltd. Martin Busenhart ZH Walder Wyss Ltd. Marcus Desax ZH Walder Wyss Ltd. Thomas Meister

Thailand

Bangkok Global Law Offices Ltd Picharn Sukparangsee DLA Piper (Thailand) Ltd Chanvitaya Suvarnapunya

Ukraine

Ernst & Young LLC Vladimir Kotenko KM Partners Alexander Minin

Uruguay

Estudio Bergstein Jonas Bergstein Ferrere Abogados Gutierrez Prieto Gianni Guyer & Regules Diego Licio Hughes & Hughes Marcela Hughes

USA

AZ Fred Witt PLC Fred T Witt CA Baker McKenzie LLP John M Peterson Jr CA Baker McKenzie LLP Gary D Sprague CA Deloitte LLP Victor Penico CA Fenwick & West LLP David L Forst CA Fenwick & West LLP James P Fuller CA Gibson, Dunn & Crutcher LLP Hatef Behnia CA Irell & Manella LLP Elliot G Freier CA Latham & Watkins LLP John J Clair Jr CA Latham & Watkins LLP Laurence J Stein CA Latham & Watkins LLP Samuel R Weiner CA Loeb & Loeb LLP Terence F Cuff CA Morgan Lewis & Bockius LLP Barton W S Bassett CA Morgan Lewis & Bockius LLP Jeffrey L DuRocher CA Munger Tolles & Olson LLP Stephen D Rose CA O'Melveny & Myers LLP Robert Blashek CA Pillsbury Winthrop Shaw Pittman LLP Julie A Divola CA Shearman & Sterling LLP Laurence E Crouch CA The Law Office of Michael J Desmond Michael J Desmond DC Alston & Bird LLP James E Croker Jr DC Baker Botts LLP Don J Lonczak DC Caplin & Drysdale Chartered H David Rosenbloom DC Covington & Burling LLP Robert E Culbertson DC Covington & Burling LLP William M Paul DC Deloitte Tax LLP Bryan P Collins DC Ernst & Young LLP Andrew Dubroff DC Ernst & Young LLP David Garlock DC Ernst & Young LLP Eric Solomon

DC Ernst & Young LLP Karen Sowell DC Eversheds Sutherland Giovanna T Sparagna DC Eversheds Sutherland Carol Tello DC Ivins Phillips & Barker Chartered Leslie J Schneider DC Jones Day Raymond J Wiacek DC King & Spalding LLP Abraham NM Shashy Jr DC KPMG LLP Devon Bodoh DC KPMG LLP Joseph M Pari DC KPMG LLP Thomas F Wessel DC Latham & Watkins LLP Nicholas J DeNovio DC Linklaters LLP David H Brockway DC Linklaters LLP Jasper Howard DC Mayer Brown LLP Gary B Wilcox DC Morgan Lewis & Bockius LLP William S McKee DC PriceWaterhouse Coopers Jeff Maddrey DC Shearman & Sterling LLP Michael B Shulman DC Skadden Arps Slate Meagher & Flom LLP William Alexander DC Skadden Arps Slate Meagher & Flom LLP Hal Hicks DC Skadden Arps Slate Meagher & Flom LLP Paul W Oosterhuis DC Skadden Arps Slate Meagher & Flom LLP B. John Williams Jr DC Steptoe & Johnson LLP Mark J Silverman DC Steptoe & Johnson LLP Lisa Zarlenga DC Sullivan & Cromwell LLP Donald L Korb DC Venable LLP Stefan F Tucker DC Wilson Sonsini Goodrich & Rosati Eileen C. Marshall FL Bilzin Sumberg Baena Price & Axelrod LLP Jeffrey L Rubinger FL Holland & Knight LLP William B Sherman GA Alston & Bird LLP Sam Kaywood Jr GA Eversheds Sutherland N Jerold Cohen GA King & Spalding LLP Peter J Genz GA King & Spalding LLP James H Lokey Jr IL Baker McKenzie LLP Richard M Lipton IL Baker McKenzie LLP John D McDonald IL Katten Muchin Rosenman LLP Sheldon I Banoff IL Katten Muchin Rosenman LLP Saul E Rudo IL Kirkland & Ellis LLP Jack S Levin IL Kirkland & Ellis LLP Todd F Maynes PC IL Kirkland & Ellis LLP Donald E Rocap IL Kirkland & Ellis LLP Jeffrey T Sheffield IL Mayer Brown LLP James R Barry IL Mayer Brown LLP Timothy C Sherck IL McDermott Will & Emery Andrea S Kramer IL McDermott Will & Emery Lowell D Yoder IL Rimon PC Susan F Klein IL Sidley Austin LLP Suresh T Advani LA Jones Walker LLP Rudolph R Ramelli

MA Goodwin William H Whitledge MA Ropes & Gray LLP Eric M Elfman MA Wilmer Cutler Pickering Hale and Dorr LLP Roger M Ritt MO Bryan Cave LLP Philip B Wright NY Akin Gump Strauss Hauer & Feld LLP Patrick B Fenn NY Akin Gump Strauss Hauer & Feld LLP Stuart E Leblang NY Alston & Bird LLP Edward Tanenbaum NY Arnold & Porter Kaye Scholer LLP Michael Ben-Jacob NY Arnold & Porter Kaye Scholer LLP Willys H Schneider NY Arthur Cox Conor Hurley NY Bryan Cave LLP John P Barrie NY Cadwalader Wickersham & Taft LLP Linda Z Swartz NY Cahill Gordon & Reindel LLP Benjamin J Cohen NY Chadbourne & Parke LLP William G Cavanagh NY Cleary Gottlieb Steen & Hamilton LLP Jason R Factor NY Cleary Gottlieb Steen & Hamilton LLP Erika W Nijenhuis NY Cleary Gottlieb Steen & Hamilton LLP James M Peaslee NY Cleary Gottlieb Steen & Hamilton LLP Yaron Z Reich NY Cleary Gottlieb Steen & Hamilton LLP Leslie B Samuels NY Clifford Chance US LLP David Moldenhauer NY Clifford Chance US LLP Philip Wagman NY CohnReznick LLP James K Wall NY Cravath Swaine & Moore LLP Lauren Angelilli NY Cravath Swaine & Moore LLP Stephen L Gordon NY Cravath Swaine & Moore LLP Andrew W Needham NY Cravath Swaine & Moore LLP Michael L Schler NY Cravath Swaine & Moore LLP Leonard Teti II NY Davies Ward Phillips & Vineberg LLP Peter A Glicklich NY Davis Polk & Wardwell LLP Neil Barr NY Davis Polk & Wardwell LLP Samuel Dimon NY Davis Polk & Wardwell LLP Michael Farber NY Davis Polk & Wardwell LLP Lucy W Farr NY Davis Polk & Wardwell LLP Kathleen L Ferrell NY Davis Polk & Wardwell LLP Michael Mollerus NY Davis Polk & Wardwell LLP David H Schnabel NY Davis Polk & Wardwell LLP Avishai Shachar NY Davis Polk & Wardwell LLP Po Sit NY Debevoise & Plimpton LLP Andrew N Berg NY Debevoise & Plimpton LLP Gary M Friedman NY Debevoise & Plimpton LLP Burt Rosen NY Debevoise & Plimpton LLP Seth L Rosen NY Debevoise & Plimpton LLP Peter F G Schuur NY Dechert LLP Michael Hirschfeld NY Dentons US LLP Marc D Teitelbaum NY Duval & Stachenfeld LLP Stephen B Land NY Ernst & Young LLP Phillip Gall

NY Freshfields Bruckhaus Deringer US LLP Robert Scarborough NY Fried Frank Harris Shriver & Jacobson LLP Robert Cassanos NY Fried Frank Harris Shriver & Jacobson LLP David I Shapiro NY Gibson, Dunn & Crutcher LLP Eric Sloan NY Goulston & Storrs Abraham Leitner NY Katten Muchin Rosenman LLP Zvi Hahn NY Kirkland & Ellis LLP Patrick C Gallagher NY Kirkland & Ellis LLP Dean Shulman NY KPMG LLP Peter H Blessing NY Linklaters LLP Gordon E Warnke NY Loeb Block & Partners LLP Diana Davis NY Loyens & Loeff (USA) BV Veronique Sway NY Loyens & Loeff (USA) BV Michiel van Kempen NY Matheson John Ryan NY Mayer Brown LLP Jason S Bazar NY McDermott Will & Emery Peter L Faber NY Morrison & Foerster LLP Thomas A Humphreys NY Osler Hoskin & Harcourt LLP David Hardy NY Paul Weiss Rifkind Wharton & Garrison LLP Richard J Bronstein NY Paul Weiss Rifkind Wharton & Garrison LLP David W Mayo NY Paul Weiss Rifkind Wharton & Garrison LLP Jeffrey B Samuels NY Paul Weiss Rifkind Wharton & Garrison LLP David R Sicular NY Roberts & Holland LLP Ezra Dyckman NY Roberts & Holland LLP Sanford H Goldberg NY Roberts & Holland LLP Michael J Miller NY Roberts & Holland LLP Lary S Wolf NY The Ruchelman Law Firm Stanley C Ruchelman NY Shearman & Sterling LLP Douglas R McFadyen NY Sidley Austin LLP Laura Barzilai NY Simpson Thacher & Bartlett LLP Marcy G Geller NY Simpson Thacher & Bartlett LLP Robert E Holo NY Simpson Thacher & Bartlett LLP Gary B Mandel NY Simpson Thacher & Bartlett LLP Nancy L. Mehlman NY Skadden Arps Slate Meagher & Flom LLP Stuart M Finkelstein NY Skadden Arps Slate Meagher & Flom LLP Diana M Lopo NY Skadden Arps Slate Meagher & Flom LLP Sally A Thurston NY Skadden Arps Slate Meagher & Flom LLP W Kirk Wallace NY Stroock & Stroock & Lavan LLP Jeffrey D Uffner NY Sullivan & Cromwell LLP Ronald E Creamer Jr NY Sullivan & Cromwell LLP William F Indoe NY Sullivan & Cromwell LLP Andrew S Mason NY Sullivan & Cromwell LLP Andrew P Solomon NY Sullivan & Cromwell LLP Willard B Taylor NY Wachtell Lipton Rosen & Katz Joshua M Holmes NY Wachtell Lipton Rosen & Katz Deborah L Paul NY Wachtell Lipton Rosen & Katz Jodi J Schwartz

NY Wachtell Lipton Rosen & Katz T Eiko Stange NY Weil Gotshal & Manges LLP Kimberly S Blanchard NY Weil Gotshal & Manges LLP Stuart Goldring NY Weil Gotshal & Manges LLP Kenneth H Heitner NY Willkie Farr & Gallagher LLP James R Brown NC Alston & Bird LLP Jasper L Cummings Jr OR Stoel Rives LLP Gersham Goldstein PA Pepper Hamilton LLP Joan C Arnold PA Saul Ewing LLP David G Shapiro TX Baker McKenzie LLP Jerred Blanchard TX Bracewell LLP Gregory M Bopp TX Ernst & Young Timothy J Devetski TX Jones Day Todd Wallace TX KPMG LLP R David Wheat TX Mayer Brown LLP Edward C Osterberg Jr TX Norton Rose Fulbright (Fulbright & Jaworski LLP) William Paul Bowers TX Paul Hastings LLP Gregory V Nelson TX Thompson & Knight LLP Emily A Parker TX Weil Gotshal & Manges LLP Jared M Rusman

Venezuela

Araquereyna Gabriel Ruan Baker McKenzie SC José P Barnola Jr Baker McKenzie SC Ronald E Evans Baker McKenzie SC Jorge A Jraige Roa D'Empaire Reyna Abogados Alberto I Benshimol

Despacho de Abogados Miembros de Norton Rose Fulbright SC Leopoldo Escobar

Despacho de Abogados Miembros de Norton Rose Fulbright SC Fernando F Fernández Barroso

Torres Plaz & Araujo Juan Carlos Garantón-Blanco

Controversy

Country Firm First Name Surname

Argentina

Altamirano & Asociados Alejandro Claudio Altamirano Estudio Beccar Varela Santiago Montezanti Marval O'Farrell & Mairal Gabriel Gotlib Marval O'Farrell & Mairal Walter C Keiniger

Pérez Alati Grondona Benites Arntsen & Martinez de Hoz (Jr) Manuel María Benites

Salaberren & López Sansón P Sebastián López-Sansón

Australia Barristers

Banco Chambers Kristen Deards Eleven Wentworth Chambers Mark Richmond SC Ground Floor Wentworth Chambers Tony Slater QC New Chambers David H Bloom QC New Chambers Chris Peadon New Chambers Tom Thawley SC Owen Dixon Chambers West John W de Wijn QC Selborne & Wentworth Chambers, 10th Floor Brendan Sullivan SC Sixth Floor Selborne Wentworth Chambers Chloe Burnett Sixth Floor Selborne Wentworth Chambers James Hmelnitsky SC Victorian Bar Terry Murphy QC Victorian Bar Frank O'Loughlin Victorian Bar Simon H Steward QC Victorian Bar Helen Symons QC Wentworth Chambers Bradley Jones

Australia

Clayton Utz Allan Blaikie Clayton Utz Niv Tadmore Herbert Smith Freehills Hugh Paynter Johnson Winter & Slattery Reynah Tang King & Wood Mallesons Michael A Clough King & Wood Mallesons Jerome Tse KPMG Sarah Blakelock KPMG Angela Wood MinterEllison Peter Poulos PricewaterhouseCoopers Paul McNab PricewaterhouseCoopers Simon Rooke

Austria

BINDER GRÖSSWANG Rechtsanwälte GmbH Christoph Urtz Deloitte Tax Wirtschaftsprüfungs GmbH Bernhard Gröhs Deloitte Tax Wirtschaftsprüfungs GmbH Alexander Lang DLA Piper Weiss-Tessbach Franz Althuber Freshfields Bruckhaus Deringer LLP Michael Sedlaczek Freshfields Bruckhaus Deringer LLP Claus Staringer LeitnerLeitner Roman Leitner Wolf Theiss Benjamin Twardosz

Belgium

Afschrift Thierry Afschrift Baker McKenzie CVBA/SCRL Alain Huyghe

Dumon, Sablon & Vanheeswijck Marnix Van Keirsbilck Dumon, Sablon & Vanheeswijck Luc Vanheeswijck Eubelius Kristof Spagnoli Laga Luc De Broe Liedekerke Wolters Waelbroeck Kirkpatrick Henk Verstraete Linklaters LLP Henk Vanhulle Loyens & Loeff Caroline Docclo Sherpa Law Alain Claes Simont Braun Jacques Malherbe

Brazil

Advocacia Aires Barreto Paulo Ayres Barreto Advocacia Gandra Martins Ives Gandra da Silva Martins Advocacia Krakowiak Leo Krakowiak Advocacia Krakowiak Ricardo Krakowiak

BRATAX Brazuna Ruschmann e Soriano Sociedade de Advogados Cristiano Frederico Ruschmann

Câmara de Mediação e Arbitragem de São Paulo Alcides Jorge Costa Dias de Souza Advogados Associados Hamilton Dias de Souza Heleno Torres Advogados Heleno Taveira Tôrres

Lacaz Martins Halembeck Pereira Neto Gurevich & Schoueri Advogados Luís Eduardo Schoueri

Lefosse Advogados Gustavo Lian Haddad Machado Associados Julio M de Oliveira Machado Meyer Sendacz e Opice Advogados Celso de Paula F da Costa Machado Meyer Sendacz e Opice Advogados Raquel Novais Mariz de Oliveira e Siqueira Campos Advogados João Francisco Bianco Mariz de Oliveira e Siqueira Campos Advogados Elidie Palma Bifano Mariz de Oliveira e Siqueira Campos Advogados Bruno Fajersztajn Mariz de Oliveira e Siqueira Campos Advogados Ricardo Mariz De Oliveira Martins Chamon e Franco Natanael Martins Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados Roberto Quiroga Mosquera Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados Maria Isabel Tostes da Costa Bueno Pinheiro Neto Advogados Luciana Rosanova Galhardo Pinheiro Neto Advogados Giancarlo Chamma Matarazzo Pinheiro Neto Advogados Luiz Roberto Peroba Barbosa Sacha Calmon Misabel Derzi Consultores e Advogados Sacha Calmon Navarro Coêlho Sacha Calmon Misabel Derzi Consultores e Advogados Misabel Abreu Machado Derzi Trench Rossi e Watanabe - Advogados Paulo R Sehn Ulhôa Canto Rezende e Guerra Advogados Gustavo Brigagão Xavier Duque-Estrada Emery Denardi Advogados Roberto Duque Estrada Xavier Duque-Estrada Emery Denardi Advogados Renata Emery

Canada

AB Bennett Jones LLP Darcy D Moch

AB Norton Rose Fulbright Canada LLP Dion J Legge AB PwC LLP Douglas S Ewens QC BC Dentons Canada LLP Joel A Nitikman ON Aird & Berlis LLP Louise R Summerhill ON Aird & Berlis LLP Barbara Worndl ON Baker McKenzie LLP Jacques Bernier ON Bennett Jones LLP Stephen W Bowman ON Bennett Jones LLP Claire MC Kennedy ON Bennett Jones LLP Martin A U Sorensen ON Blake Cassels & Graydon LLP Janice McCart ON Blake Cassels & Graydon LLP Jeffrey C Trossman ON Borden Ladner Gervais LLP Steve Suarez ON Davies Ward Phillips & Vineberg LLP R Ian Crosbie ON Deloitte LLP Cliff Rand ON Fasken Martineau DuMoulin LLP Alan M Schwartz QC ON McCarthy Tétrault LLP Thomas B Akin ON McCarthy Tétrault LLP Chia-yi Chua ON Osler Hoskin & Harcourt LLP Al Meghji ON Osler Hoskin & Harcourt LLP Richard G Tremblay ON Stikeman Elliott LLP Ronald K Durand ON Thorsteinssons LLP Brian R Carr ON Thorsteinssons LLP Michael J O'Keefe QC QC MNP LLP Richard M Wise QC Norton Rose Fulbright Canada LLP Wilfrid Lefebvre QC QC Osler Hoskin & Harcourt LLP Mark Brender QC Osler Hoskin & Harcourt LLP Robert Raizenne

Chile

Barros & Errázuriz Abogados María Teresa Cremaschi Moure Bofill Escobar Abogados Ricardo Escobar Carey Jaime Carey Philippi Prietocarrizosa Ferrero DU & Uría Guillermo Infante C

Colombia

Brigard & Urrutia Abogados José Andrés Romero Lewin & Wills Attorneys and Counsellors at Law Adrian Rodriguez Mauricio A Plazas Vega Abogados Mauricio A Plazas Philippi Prietocarrizosa Ferrero DU & Uría Carolina Rozo Quiñones Cruz Abogados Lucy Cruz de Quiñones

Costa Rica

Asesores Fiscales Corporativos Diego Salto Facio & Cañas* Adrián Torrealba Lexincorp Central American Law Firm Arnoldo André

Pacheco Coto Hernán Pacheco O

Denmark

Bech-Bruun Kaspar Bastian Bech-Bruun Anders Oreby Hansen Bech-Bruun Carsten Pals Bjørnholm Law Nikolaj Bjørnholm Bruun & Hjejle Søren Lehmann Nielsen Kromann Reumert Arne Møllin Ottosen Plesner Advokatpartnerselskab Hans Severin Hansen Plesner Advokatpartnerselskab Svend Erik Holm Plesner Advokatpartnerselskab Tom Kári Kristjánsson

England Barristers

11 New Square Hui Ling McCarthy Devereux Chambers Timothy Brennan QC Devereux Chambers Jolyon Maugham QC Essex Court Chambers Roderick Cordara QC Gray's Inn Tax Chambers Michael Flesch QC Gray's Inn Tax Chambers David Goldberg QC Gray's Inn Tax Chambers Nicola Shaw QC Joseph Hage Aaronson Graham Aaronson QC One Essex Court Malcolm Gammie QC Pump Court Tax Chambers Jonathan Bremner Pump Court Tax Chambers David Ewart QC Pump Court Tax Chambers Julian Ghosh QC Pump Court Tax Chambers David Milne QC Pump Court Tax Chambers Kevin Prosser QC Pump Court Tax Chambers Roger Thomas QC Pump Court Tax Chambers David Yates

England

Allen & Overy LLP Lydia Challen Freshfields Bruckhaus Deringer LLP Helen Buchanan Joseph Hage Aaronson Paul Farmer Joseph Hage Aaronson Simon Whitehead Herbert Smith Freehills LLP Heather Gething Hogan Lovells International LLP Rupert Shiers Macfarlanes LLP Mark Baldwin Mishcon de Reya LLP Gary Richards NGM Tax Law LLP Gerald Montagu Norton Rose Fulbright LLP Angela Savin Pinsent Masons LLP Jason Collins Quinn Emanuel Urquhart & Sullivan UK LLP Liesl Fichardt

Slaughter and May Sara Luder

Finland

Borenius Attorneys Ltd Janne Juusela Deloitte & Touche Oy Petri Salomaa Ernst & Young Markku Järvenoja Hannes Snellman Attorneys Ltd Ossi Haapaniemi KPMG Timo Matikkala KPMG Timo Torkkel Krogerus Antti Lehtimaja Roschier Attorneys Ltd Mika Ohtonen Waselius & Wist Niklas Thibblin

France

Bredin Prat Sébastien de Monès Bredin Prat Yves Rutschmann CMS Bureau Francis Lefebvre Stéphane Austry CMS Bureau Francis Lefebvre Edouard Milhac Darrois Villey Maillot Brochier Vincent Agulhon De Pardieu Brocas Maffei Bernard Boutemy Philippe Derouin Philippe Derouin Willkie Farr & Gallagher LLP Pierre Ullmann

Germany

Flick Gocke Schaumburg Jochen Bahns Heuking Kühn Lüer Wojtek Gerd Kostrzewa McDermott Will & Emery Rechtsanwälte Steuerberater Dirk Pohl McDermott Will & Emery Rechtsanwälte Steuerberater Arndt Raupach

India

Arvind P Datar Arvind Datar Arvind V Sonde Arvind V Sonde BMR Legal Mukesh Butani Luthra & Luthra Law Offices Sanjeev Sachdeva Majmudar & Partners Akil Hirani Majmudar & Partners Ravishankar Raghavan Nishith Desai Associates Nishith M Desai Percy Pardiwala - Sole Practitioner Perci Jal Pardiwala Phoenix Legal Aseem Chawla Rohan Shah's Chamber Rohan Shah S Ganesh - Sole Practitioner S Ganesh Senior Advocate Sohrab E Dastur Seth Dua & Associates Atul Dua Vaish Associates Ajay Vohra

Ireland Barristers

Martin J Hayden SC Martin Hayden SC Sole Practitioner Grainne M Clohessy SC

Ireland

Matheson Greg Lockhart William Fry Martin Phelan

Israel

Avi Alter & Co Law Offices Amichai Pery Gornitzky & Co Gil Grady Gornitzky & Co Daniel Paserman Gornitzky & Co Pinhas Rubin Gornitzky & Co Gur Yehuda Savir Shekel & Co Yaniv Shekel Shekel & Co Moshe Shekel, Adv Yair Benjamini Law Offices Yair Benjamini Ziv Sharon & Co Law Office Ziv Sharon

Italy

BonelliErede Andrea Silvestri Marino e Associati Giuseppe Marino Studio Uckmar Associazione Professionale Giuseppe Corasaniti Tremonti Romagnoli Piccardi e Associati Lorenzo Piccardi

Japan

Adachi Henderson Miyatake & Fujita Toshio Miyatake Jones Day Koichi Inoue Nagashima Ohno & Tsunematsu Yushi Hegawa Nagashima Ohno & Tsunematsu Yuko Miyazaki

Luxembourg

Stibbe Diogo Duarte de Oliveira

Malaysia

Shearn Delamore & Co Anand Raj

Malta

Ernst & Young Robert Attard

Mexico

Basham Ringe y Correa SC Gerardo Nieto Béndiksen Enríquez Salazar Santoyo & Yanar Jaime A González-Béndiksen Calderón, González y Carvajal SC Alejandro Calderón Chévez Ruíz Zamarripa y Cía SC Manuel Sáinz Orantes Chevez Ruiz Zamarripa y Cia SC Alejandro Torres Rivero Ernst & Young Nora Morales Ernst & Young Enrique Ramirez Ortiz Abogados Tributarios SC Gabriel Ortiz Gómez Ortiz Hernandez y Orendain SC Luis Ortiz Hidalgo Ortiz Sosa y Asociados SC Luis Curiel Piña Perez de Acha Luis Manuel Pérez de Acha Pérez Robles Abogados Arturo Pérez Robles PricewaterhouseCoopers Eduardo Méndez V PricewaterhouseCoopers Karina Perez Delgadillo Ramírez Gutiérrez-Azpe Rodríguez-Rivero y Hurtado SC Rosario Huet Covarrubias Santamarina y Steta SC Mariano Calderón Vega

Morocco

Bakouchi & Habachi - HB Law Firm Kamal Habachi

Netherlands

Clifford Chance LLP Michiel Sunderman De Bont Advocaten Guido de Bont Freshfields Bruckhaus Deringer LLP Machiel Lambooij Freshfields Bruckhaus Deringer LLP Eelco van der Stok Loyens & Loeff NV Bart J Rubbens NautaDutilh NV Nico Blom Norton Rose Fulbright LLP Bart le Blanc Stibbe Jeroen Smits

New Zealand

Bell Gully Mathew McKay Geoffrey Clews Barrister Geoff Clews Cone Marshall Ltd Geoffrey Cone Russell McVeagh Brendan Brown Russell McVeagh Fred Ward Thorndon Chambers Lindsay McKay

Nigeria

Aluko & Oyebode Chukwuka Ikwuazom WTS ADEBIYI & Associates Olaleye Adebiyi

WTS ADEBIYI & Associates Maxwell Ukpebor

Norway

Advokatfirmaet Haavind AS Arne Haavind Advokatfirmaet Harboe & Co AS J Christian Grevstad Advokatfirmaet Harboe & Co AS Einar Harboe Advokatfirmaet Harboe & Co AS Harald Hauge Advokatfirmaet Mageli ANS Jon Vinje Advokatfirmaet Schjødt AS Hugo P Matre Advokatfirmaet Schjødt AS Morten Sandli Advokatfirmaet Selmer DA Einar Bakko Advokatfirmaet Thommessen AS Finn Backer-Grøndahl Advokatfirmaet Thommessen AS Hanne Skaarberg Holen Advokatfirmaet Wiersholm AS Bettina Banoun Advokatfirmaet Wiersholm AS Harald Willumsen BA-HR (Advokatfirmaet BA-HR DA) Joachim M Bjerke BA-HR (Advokatfirmaet BA-HR DA) Jan B Jansen BA-HR (Advokatfirmaet BA-HR DA) Frode Talmo Kluge Advokatfirma AS Eirik Jensen

Panama

Anzola Robles & Asociados Ramón A Anzola R

Peru

Casahierro Abogados; Peru Percy Castle Ernst & Young Asesores S Civil de RL María Eugenia Caller Ferreyros Estudio Talledo SRL Cesar Enrique Talledo Mazu GRAU Abogados César Castro Salinas Hernández & Cía Abogados Milagros Bustillos Hernández & Cía Abogados Luis Hernández Hernández & Cía Abogados Leonardo López Miranda & Amado Abogados Rocío Liu Osterling Abogados Cristina Chang PricewaterhouseCoopers Lourdes Chau Rodrigo Elías & Medrano Abogados Alex Córdova Rodrigo Elías & Medrano Abogados Gustavo Lazo Rodrigo Elías & Medrano Abogados Humberto Medrano Rodrigo Elías & Medrano Abogados Tulio Tartarini Zuzunaga y Assereto Abogados Fernando Zuzunaga Del Pino

Portugal

Abreu Advogados Miguel Teixeira de Abreu Cuatrecasas, Gonçalves Pereira Pedro Vidal Matos Cuatrecasas, Gonçalves Pereira Diogo Ortigão Ramos

Espanha e Associados João Espanha Garrigues Pedro Miguel Braz Linklaters Rui Camacho Palma

Morais Leităo Galvăo Teles Soares da Silva & Associados - Sociedade de Advogados RL Francisco de Sousa da Câmara

PLMJ Serena Cabrita Neto

Rogério Fernandes Ferreira & Associados - Sociedade de Advogados, RL Rogério M Fernandes Ferreira

Rui Barreira, Magahaes Correia, Teresa Carregueiro e Gorjao Henriques Rui Barreira

Uría Menéndez - Proença de Carvalho Filipe Romão Vieira de Almeida & Associados Samuel Fernandes de Almeida

Russia

Deloitte Raisa Alexakhina Herbert Smith Freehills LLP Oleg Konnov Pepeliaev Group Rustem Ahmetshin Tax & Law Bureau Arkady Brizgalin

South Africa

Bowmans Wally Horak Cliffe Dekker Hofmeyr Inc Emil Brincker ENSafrica Beric Croome ENSafrica Bernard du Plessis ENSafrica Robert Gad Hogan Lovells (South Africa) Inc Ernie Lai King Norton Rose Fulbright South Africa Inc Andrew Wellsted

Spain

ARCO Abogados y Asesores Tributarios Felipe Alonso Fernández Clifford Chance LLP Roberto Grau Clifford Chance LLP Pablo Serrano de Haro Cuatrecasas Gonçalves Pereira Miró Ayats Uría Menéndez Guillermo Canalejo Uría Menéndez Luis Viñuales Sebastián

Sweden

Advokatfirman Vinge Mattias Schömer Mannheimer Swartling Advokatbyrå Karin Attorps Mannheimer Swartling Advokatbyrå Anders Erasmie Skeppsbron Skatt AB Ulf Tivéus Svalner Skatt & Transaktion Viktor Sandberg

Switzerland

GE Oberson Abels SA Pierre-Marie Glauser GE Oberson Abels SA Xavier Oberson ZH Bratschi Wiederkehr & Buob AG Walter H Boss ZH Homburger AG Stefan Oesterhelt

Ukraine

Arzinger Markian Malskyy KM Partners Alexander Shemiatkin

Uruguay

Ferrere Abogados Gutierrez Prieto Gianni Hughes & Hughes Haroldo Espalter Hughes & Hughes Marcela Hughes Navarro Abogados Alfredo H Navarro Posadas Posadas & Vecino Ignacio de Posadas Montero Posadas Posadas & Vecino Tomás Guerrero Costa

USA

AL Bradley Arant Boult Cummings LLP Bruce P Ely AZ Fred Witt PLC Fred T Witt CA Baker McKenzie LLP John M Peterson Jr CA Fenwick & West LLP James P Fuller CA Glaser Weil Fink Howard Avchen & Shapiro LLP Joseph K Fletcher III CA Hochman Salkin Rettig Toscher & Perez Charles P. Rettig CA Hochman Salkin Rettig Toscher & Perez Steven Toscher CA Irell & Manella LLP Milton B Hyman CA The Law Office of Michael J Desmond Michael J Desmond DC BakerHostetler Jeffrey H Paravano DC BakerHostetler Paul Schmidt DC Eversheds Sutherland Herbert N Beller DC King & Spalding LLP Abraham NM Shashy Jr DC McDermott Will & Emery Jean Pawlow DC Sidley Austin LLP Matthew D Lerner DC Skadden Arps Slate Meagher & Flom LLP Fred T Goldberg Jr DC Skadden Arps Slate Meagher & Flom LLP Armando Gomez DC Skadden Arps Slate Meagher & Flom LLP Raj Madan DC Skadden Arps Slate Meagher & Flom LLP Paul W Oosterhuis DC Skadden Arps Slate Meagher & Flom LLP B. John Williams Jr DC Sullivan & Cromwell LLP Donald L Korb DC Venable LLP Stefan F Tucker FL K&L Gates LLP Richard L Winston GA Eversheds Sutherland N Jerold Cohen IL Baker McKenzie LLP Mark Oates IL McDermott Will & Emery Andrea S Kramer

LA Jones Walker LLP Rudolph R Ramelli NJ McCarter & English LLP Michael A Guariglia NY Bryan Cave LLP John P Barrie NY Cleary Gottlieb Steen & Hamilton LLP James M Peaslee NY Cleary Gottlieb Steen & Hamilton LLP Leslie B Samuels NY Cleary Gottlieb Steen & Hamilton LLP Diana L Wollman NY Cooley LLP Stephen D Gardner NY Davis Polk & Wardwell LLP Mario Verdolini NY Ernst & Young LLP Phillip Gall NY Kostelanetz & Fink LLP Bryan C. Skarlatos NY Loeb Block & Partners LLP Diana Davis NY Mayer Brown LLP David Abbott NY McDermott Will & Emery Peter L Faber NY Shearman & Sterling LLP Lawrence M Hill NY Sullivan & Cromwell LLP David P Hariton NC Alston & Bird LLP Jasper L Cummings Jr OR Stoel Rives LLP Gersham Goldstein TX Baker Botts LLP Richard A Husseini TX Norton Rose Fulbright US LLP John Allender TX Norton Rose Fulbright US LLP Jasper G. Taylor III TX Vinson & Elkins LLP George Matthew Gerachis

Venezuela

Baker McKenzie SC Ronald E Evans D'Empaire Reyna Abogados Alberto I Benshimol Palacios Torres Crespo & Korody Juan Korody Tagliaferro Palacios Torres Crespo & Korody Leonardo Palacios Marquez Torres Plaz & Araujo Juan Carlos Garantón-Blanco Torres Plaz & Araujo Rodolfo Plaz Abreu Vallenilla Escalante & Asociados Moises Vallenilla

Expert Witnesses

Country Firm First Name Surname

Argentina

The Altus Alliance Daniel Rybnik

Australia

Axiom Forensics Pty Ltd Michael Potter Halligan & Co Brendan Halligan Lonergan Edwards & Associates Limited Wayne Lonergan

Sapere Forensic Tony Samuel

Austria

Johannes Kepler University Linz Dietmar Aigner Johannes Kepler University Linz Georg Kofler Johannes Kepler University Linz Michael Tumpel University of Vienna Klaus Hirschler University of Vienna Eduard Lechner

Belgium

Leuven Catholic University- Dept of Economics Frans Vanistendael

Brazil

Barros Carvalho Advogados Associados Paulo de Barros Carvalho Ernst & Young Marcio Oliveira Heleno Torres Advogados Heleno Taveira Tôrres Humberto Ávila Advogados Associados Humberto Ávila Mariz de Oliveira e Siqueira Campos Advogados João Francisco Bianco Pontifícia Universidade Católica de São Paulo Marco Aurélio Greco Simonaggio Certeza Técnica Silvio Simonaggio Universidade de Sao Paulo Alexsandro Broedel Lopes Universidade de Sao Paulo Eliseu Martins

Canada

AB University of Calgary - Deparment of Economics Jack Mintz ON Campbell Valuation Partners Howard E Johnson ON University of Waterloo Brian Arnold QC MNP LLP Richard M Wise

Colombia

PricewaterhouseCoopers Nacira Lamprea

Denmark

Deloitte Asger Mosegaard Kelstrup Ernst & Young Henrik Ahrnung PricewaterhouseCoopers Thomas Bjerre

Ecuador

Andean Strategies José Augusto Crespo Moreano

England

Berkeley Research Group (UK) Ltd Richard Boulton QC Duff & Phelps Danny Beeton

Finland

Aalto University School of Business Tomi Viitala University of Helsinki Marjaana Helminen University of Tampere Seppo Penttilä University of Turku Jaakko Ossa

France

Accuracy Christophe Leclerc Associés en Finance Daniel Beaumont Sorgem Evaluation Maurice Nussenbaum Université de Bordeaux Florence Deboissy Université Panthéon-Assas (Paris II) Benoît Delaunay

Germany

Oppenhoff & Partner Rechtsanwälte Steuerberater Partnerschaftsgesellschaft mbB Axel Bödefeld

Valnes Corporate Finance GmbH Anke Nestler

Ireland

KPMG Conor O'Brien KPMG Eric Wallace

Israel

Open University of Israel David Ravia

Italy

Fantozzi & Associati Augusto Fantozzi Macchi di Cellere Gangemi Bruno Gangemi

Netherlands

TPA global Luis Botelho

Portugal

Deloitte LLP Carlos Loureiro Deloitte LLP Patricia Matos Ernst & Young João Alves

Ernst & Young Paulo Mendonça KPMG Célia Castanheiro PKF & Associados José Parada Ramos PwC Clara Dithmer PwC Jaime Carvalho Esteves PwC Leendert Verschoor Santos Carvalho & Associados, SROC, S.A Catarina Breia

South Africa

University of the Witwatersrand Harvey Wainer

Sweden

Lund University Oskar Henkow Stockholm University Peter Melz Uppsala University Jan Bjuvberg Uppsala University Bertil Wiman

USA

CA Latham & Watkins LLP John J Clair Jr CA University of Southern California Edward Kleinbard DC Charles River Associates Gregory Ballentine DC Deloitte Tax LLP Bryan P Collins DC Ernst & Young LLP Andrew Dubroff DC Horst Frisch Incorporated Daniel J Frisch DC Horst Frisch Incorporated Thomas Horst DC Ivins Phillips & Barker Chartered Leslie J Schneider DC KPMG LLP Joseph M Pari DC KPMG LLP Thomas F Wessel DC Skadden Arps Slate Meagher & Flom LLP William Alexander IL Duff & Phelps Roger J Grabowski MA Harvard Law School Stephen E Shay NY Columbia University School of Law Michael J Graetz NY New York University School of Law John P Steines NC Alston & Bird LLP Jasper L Cummings Jr TN University of Tennessee Don Leatherman