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CORPORATE ADVISOR HANDBOOK TAX 2014 Published by Financier Worldwide 23rd Floor, Alpha Tower Suffolk Street, Queensway Birmingham B1 1TT United Kingdom Telephone: +44 (0)845 345 0456 Fax: +44 (0)121 600 5911 Email: info@financierworldwide.com www.financierworldwide.com Copyright © 2014 Financier Worldwide. All rights reserved. Corporate Advisor Handbook • August 2014 TAX No part of this publication may be copied, reproduced, transmitted or held in a retrievable system without the written permission of the publishers. Whilst every effort is made to ensure the accuracy of all material published by Financier Worldwide, the publisher accepts no responsibility for any errors or omissions, nor for any claims made as a result of such errors or omissions. This publication contains Attorney Advertising. Views expressed by contributors are not necessarily those of the publisher. Any statements expressed by professionals in this publication are understood to be general opinions and should not be relied upon as legal or financial advice. Opinions expressed herein do not necessarily represent the views of the author’s firms or clients or of any organisations of which the author is a member. CORPORATE ADVISOR HANDBOOK TAX 2014 CONTENTS FOREWORD ..................................................................................................05 INTRODUCTION ............................................................................................06 PROFESSIONAL ADVISORS: COUNTRY CHAPTERS ........................................10 INDEX BY PROFESSIONAL .............................................................................95 INDEX BY FIRM .............................................................................................98 INDEX BY CITY ............................................................................................101 TAX 2014 ABOUT FINANCIER WORLDWIDE Since 2001, Financier Worldwide has been providing valuable information on corporate finance and board-level business issues through its monthly print magazine and exclusive website content. As a leading publisher of news and analysis on this dynamic global market, the organisation has become recognised as a valued source of intelligence to the corporate community. For more information, visit www.financierworldwide.com. ■ 4 CORPORATE ADVISOR HANDBOOK www.financierworldwide.com �� LLIITTIIGGAATTIIOONN && DDIISSPPUUTTEE RREESSOOLLUUTTTIIOOANNX 222000111433 XXXXXXXXXXXXXXXXXXXXXXXX [[FFIIRRMM NNAAMMEE]] [[FFIIRRMM TTYYPPEE]] FOREWORD [[wweebbssiittee]] Financier Worldwide presents its Tax: Corporate Advisor Handbook 2014. This comFFIIpRRrMMe hDDeEEnSSsCCiRRvIIePP TTIIOONN xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx publication contains detailed profiles of leading experts in the field of corporate tax from around xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx the world. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Comprising lawyers, accountants and consultants, this group of experts helps their cxxlxxiexxnxxxxtxxsxx txxoxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx tackle the increasing and ever-changing tax challenges facing their business. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[NNaammee]] xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[PPoossiittiioonn]] These experts have extensive knowledge of tax laws and regulation, and can offer adxxvxxixxcxxexx xxoxxnxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[LLooccaattiioonn]] xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx strategic tax planning and structuring. Many are frequently involved in corporate traxxnxxsxxaxxcxxtxxixxoxxnxxsxx,xx xxxxxxxxxxxxxxxxxxxxxxxxxx [[TTeelleepphhoonnee]] xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[EEmmaaiill]] such as mergers & acquisitions and infrastructure projects, and carry out tax due dilixxgxxexxnxxxxcxxexx xxaxxsxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx part of the deal process. They also advise on tax efficient investment structures, international xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxixxsxxsxxuxxexxsxx xxsxxuxxcxxhxx xxaxxsxx xxtaxxxxx xxtxxrxxexxaxxtxxiexxsxx,xx xxaxxnxxdxx xxtxxhxxexx xxtxxaxxxxx ixxmxxxxpxxlixxcxxaxxtxxioxxxxnxxsxx xxoxxfxx uxxxxnxxdxxexxrxxtxxaxxkxxixxng business restructuxxxxrxxinxxgxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxoxxxxr xxrxxexxoxxrxxgxxaxxxxnxxisxxaxxtxxixxoxxnxx.xx Wxxxxixxtxxhxx txxrxxaxxnxxsxxfxxexxrxx xxpxxrxxicxxixxnxxgxxxx axxnxx xxixxnxxcxxrxxexxaxxsxxinxxxxgxxlyxxxx ixxmxxxxpxxoxxrxxtxxaxxnxxtxx issue for multinatioxxnxxxxaxxl xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx companies, these experts often analyse existing processes and advise on establishingxxxx sxxuxxxxpxxpxxoxxxxrxxtxxivxxexxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxdxxxxoxxcxxuxxmxxxxexxxxnxxtxxaxxtxxioxxnxxxx pxxoxxxxlixxcxxiexxsxx.xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx In terms of tax controversy matters, they are familiar with tax audits and investigations, and can xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx guide companies through tax disputes and litigation with government authorities. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx These experts have acted for and advised private and public corporations, banks andxx xxfixxnxxaxxnxxxxcxxixxaxxl xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx institutions, investment funds, and high net worth individuals, in addition to many other entities. Whether you are a business professional seeking advice on corporate tax matters, or an advisor looking to expand your network by forging new relationships, this Handbook provides contacts with the experience to meet your needs. ■ wwwwwwwww...fififinnnaaannnccciiieeerrrwwwooorrrllldddwwwiiidddeee...cccooommm CCCOOORRRPPPOOORRRAAATTTEEE AAADDDVVVIIISSSOOORRR HHHAAANNNDDDBBBOOOOOOKKK 11577 TAX 2014 INTRODUCTION Enhanced tax compliance requirements and enforcement activity continue to prove a formidable challenge for companies worldwide. After adopting strict internal controls and reporting processes, the task now is to ensure they are maintained, while keeping an eye out for further shifts in compliance requirements. Governments are under increasing pressure to act on tax, and companies cannot afford to drop the ball on tax strategy. Companies must juggle the tasks of maximising tax efficiencies while maintaining compliance, and establishing open and honest relationships with the tax authorities. The global economy has clearly turned a corner, but the climate remains uncertain. For governments still feeling the pain, deficit reduction and revenue raising is a top priority. As the commercial and industrial sectors continue to grapple with the fallout of 2008, organic growth remains sluggish, especially in the northern hemisphere. Such issues are only compounded by the fact that the West faces increasing competition as developing nations continue to thrive on the international business stage. As these nations develop competitive tax regimes and fall into line with international norms, the old guard must adapt their own tax strategies to compete. Governments are well aware that tax systems which are fair to the business community are a boon to the competitiveness of their economy. As such, countries wishing to keep companies on their own shores view raising taxes as a dangerous option. Closing pre-existing loopholes and tackling tax-avoidance has therefore been a major theme in recent years. Yet not all governments have been too timid to raise taxes. Overall, rates have increased slightly since 2013. While many economies, particularly among the emerging nations, continue to reduce their rates in an effort to attract investment, others are seeing the need to increase 6 CORPORATE ADVISOR HANDBOOK www.financierworldwide.com �� LLIITTIIGGAATTIIOONN && DDIISSPPUUTTEE RREESSOOLLUUTTTIIOOANNX 222000111433 XXXXXXXXXXXXXXXXXXXXXXXX [[FFIIRRMM NNAAMMEE]] [[FFIIRRMM TTYYPPEE]] [[wweebbssiittee]] tax revenues as a means of providing funding for public services and to reduce puFFIIbRRlMMic DDseEEcSStCCoRRrIIPP TTIIOONN xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx deficits. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx In the six years since the economic collapse, huge advances have been made in tax legislation xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx and enforcement. Governments continue to reform their tax codes at an unprecedented xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[NNaammee]]rate, closing loopholes and putting pressure on corporations to play by the rules. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[PPoossiittiioonn]] xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[LLooccaattiioonn]] xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Transfer pricing remains a source of controversy between tax authorities and globxxxxaxxl xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[TTeelleepphhoonnee]] xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[EEmmaaiill]] businesses. Authorities across the globe have stepped up enforcement and are pxxaxxyxxinxxxxgxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxpxxaxxrxxtxxicxxuxxxxlaxxrxx xxaxxtxxtxxexxnxxtxxixxoxxnxx xxtxxoxx xxtxxhxxixxsxx ixxsxxsxxuxxexx.xx Axxxxsxx txxhxxxxexx pxxxxaxxcxxexx xxoxxfxx xxgxxlxxoxxbxxaxxlxxisxxaxxtxxixxoxxnxxxx ixxnxxcreases, businessexxsxx axxrxxexxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxwxxoxxxxrxxkxxinxxxxgxx xxoxxvxxexxrxxtxximxxxxxxexx txxoxxxx axxdxxxxaxxpxxtxx xxaxxnxxdxxxx mxxxxaxxnxxxxaxxgxxexx xxtxxhxxexxixxrxx cxxxxroxxxxsxxsxx-xxbxxoxxrxxdxxexxxxrxx axxcxxtxxixxvities. However, maxxnxxxxyxx fixxxxrxxmxxxxsxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx are struggling to cope with ever-changing tax requirements, unfamiliar environmxxexxnxxtxxsxx xxixxnxx xxnxxexxwxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxmxxxxaxxrxxkxxexxtxxsxx,xx axxnxxxxdxx xxmxxxxaxxinxxxxtxxaxxinxxxxinxxgxxxx txxaxxxxx xxexxfxxfixxcxxxxiexxnxxxxtxx sxxuxxpxxxxpxxlxxyxx lxxinxxxxexxsxx.xx Txxoxx xxtxxoxxpxxxx txxhxxxxisxx,xx transfer pricing is a growing xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxcxxoxxnxxxxcxxexxrxxnxx xxfxxoxxrxx sxxtxxaxxkxxexxxxhxxoxxlxxdxxexxrxxsxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Tax avoidance by multinationals is also square in the sights of global authorities. Inxx xx2xx0xxxx1xx3xx,xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx the European Union, the OECD and the G-20 all took steps that could lead to a craxxcxxkxxdxxxxoxxwxxxxnxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx on tax avoidance by multinationals. Though efforts have not yet resulted in real acxxxxtixxoxxnxxxx,xx xx pressure appears to be growing to halt practices that result in firms paying no tax in certain jurisdictions where they do business. The urgency with which tax-avoidance is now being tackled owes itself largely to electorates still angry about the financial crash and the cost of subsequent bailouts. However, governments are having to tread carefully to both appease public sentiment, and attract and retain business interests. wwwwwwwww...fififinnnaaannnccciiieeerrrwwwooorrrllldddwwwiiidddeee...cccooommm CCCOOORRRPPPOOORRRAAATTTEEE AAADDDVVVIIISSSOOORRR HHHAAANNNDDDBBBOOOOOOKKK 11777 TAX 2014 In a similar vein, concerns have been raised this year over the number of US firms striking deals that slash their tax bills. While historically quite rare, acquiring companies for the purpose of reducing the amount of tax paid is becoming increasingly common. Pfizer’s failed bid for AstraZeneca, for instance, served to refocus attention on so called ‘inversions’. Currently, two Congress bills, along with a White House proposal, aim to make the practice more difficult, though neither has gained much traction. This could change if more US firms try to exploit perceived loopholes. The issue of financial transaction tax has also surfaced in the past year. Recent developments show such a tax may become a reality in Europe. During the Council of the EU that took place in May 2014, the 11 participating Member States affirmed their intention to move forward with a progressive implementation of a financial transaction tax that could enter into force by January 2016. Finally, internet sales taxes are in the spotlight. In December 2013 the US Supreme Court let stand a New York law requiring online retailers to collect sales taxes. The decision has flipped the issue on its head and, based on that ruling, states now have broad authority to require collections. Analysts now expect a roadmap for state laws requiring sellers to collect the levies. In the years ahead we can expect to see an increased global commitment to harmonise and enforce existing tax laws, giving rise to more disputes and controversy. No matter how well firms believe they are positioned, they must remain vigilant of the changing landscape. By identifying trends and anticipating changes in policy, legislation and enforcement, companies 8 CORPORATE ADVISOR HANDBOOK www.financierworldwide.com �� LLIITTIIGGAATTIIOONN && DDIISSPPUUTTEE RREESSOOLLUUTTTIIOOANNX 222000111433 XXXXXXXXXXXXXXXXXXXXXXXX [[FFIIRRMM NNAAMMEE]] [[FFIIRRMM TTYYPPEE]] [[wweebbssiittee]] can take proactive measures to adapt to the new environment. FFIIRRMM DDEESSCCRRIIPPTTIIOONN xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Staying ahead of impending legislation, and staying afloat during a tax investigatioxxxxnxx xxoxxrxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx dispute, demands that businesses engage the counsel of experienced tax practitioners. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Receiving guidance from individuals who possess a deep understanding of the issues at xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[NNaammee]]hand, and who can draw on extensive relevant experience, enables companies to navigate xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[PPoossiittiioonn]] the stormy seas of global tax compliance and enforcement. Firms serious about fxxuxxlxxfixxlxxlixxnxxgxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[LLooccaattiioonn]] xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx their obligations, while maintaining profitable, would be wise to seek out the expexxxxrxxtixxsxxexx xxoxxfxx xxtxxhxxexxxx xxxxxxxxxxxxxxxxxxxx [[TTeelleepphhoonnee]] xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx [[EEmmaaiill]] individuals within these pages. ■ xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx wwwwwwwww...fififinnnaaannnccciiieeerrrwwwooorrrllldddwwwiiidddeee...cccooommm CCCOOORRRPPPOOORRRAAATTTEEE AAADDDVVVIIISSSOOORRR HHHAAANNNDDDBBBOOOOOOKKK 11977 TAX 2014 P R O F E S S I O N A L A D V I S O R S C O U N T R Y C H A P T E R S A U S T R A L I A . . . . . . . . . . . . . . . . . 1 2 B R A Z I L . . . . . . . . . . . . . . . . . . . 2 0 C A N A D A . . . . . . . . . . . . . . . . . . . 2 2 C H I N A . . . . . . . . . . . . . . . . . . . . 2 6 D E N M A R K . . . . . . . . . . . . . . . . . . 2 9 F R A N C E . . . . . . . . . . . . . . . . . . . 3 3 G E R M A N Y . . . . . . . . . . . . . . . . . . 3 8 H O N G K O N G . . . . . . . . . . . . . . . . . 4 1 I N D I A . . . . . . . . . . . . . . . . . . . . 4 3 I R E L A N D . . . . . . . . . . . . . . . . . . 4 5 I S R A E L . . . . . . . . . . . . . . . . . . . 4 8 10 CORPORATE ADVISOR HANDBOOK www.financierworldwide.com

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