Contents
Foreword alessandro varrenti, CBA studio legale e tributario;
Argentina Roberto h. Crouzel & Miguel c. Remmer, estudio beccar varela;
Brazil Alexandre Bertoldi, Roberta S.R. Bilotti Demange, sofia toledo piza & vania Marques ribeiro moyano pinheiro Neto Advogados;
Chile francisco javier lllanes, pedro Lluch & carolina flisfisch, cariola diez perez-cotapos & compania limitada ;
People’s Republic of china fangda partners, kirkland & ellis lnternational LLP;
Colombia dario cardenas, cardenas & cardenas abogados;
Czech Republic Michael mullen & jan koval, havel & holasek;
Denmark niels heering & niels bang, gorrissen federspiel;
France Yvon dreano, jeante Associes;
Gerrmany dr lngo theusinger, noerr LLP ;
Greece christina faitakis, karatzas & partners;
Hong Kong john Richardoson & Alexander Que, Deacons; pierre-luc Arsenault & David patrick eich, kirkland & ellis lnternational LLP;
Hungary Dr Pal rahoty & richard lock, lakatos, koves and partners ugyvedi lroda;
India Neeraj kumar, sanjeev kaul, abhinav rastogi & jay badola, Dua Associates;
Israel Ido gonen & Michal Matthews, goldfarb levy Eran meiri Tzafrir & co;
Italy Alessandro varrenti, CBA studio legale e Tributario ;
Japan Tsuyoshi shimizu, nagashima ohno & Tsunematsu;
Luxembourng stef Oostvogels, Oostvogels pfister feyten;
Mexico Daniel Antonio del Rio loaiza & Amilcar garcia cortes,basham ringe y correa SC;
The Netherlands Michiel pannekoek & Marleen van Uchelen, Houthoff Buruma;
Poland Arkadiusz Ruminski, Marta Szczepanik & Krzysztof Banaszek, Noerr;
Portugal Teresa Baptista, Gomez-Acebo & Pombo;
Republic of lreland Bryan Bourke & Joanne Conlon,William fry;
Russia Yulia Solovykh & Dr Thomas Mundry Noerr;
Slovak Republic Michael Mullen & Jan Koval, Havel & Holasek;
Spain Fernando de las Cuevas, Gomez-Acebo & Pombo;
Switzerand David Ledermann & Andreas Rotheli, Lenz & Staehelin;
United Arab Emirates Amjad Ali Khan, Afridi & Angell;
Uk Spencer Summerfield, Oliver Barnes & Laura Brocklehurst, Travers Smith LLP;
USA Susan J. Zachman, Kikland & Ellis LLP; Megan W. Shaner, Richards Layton & Finger P.A.