Cyprus Patrikios Pavlou & Co www.pavlaw.com Denmark - Copenhagen Marianne Sigfusson www.sigfusson.dk Austria - Vienna Casapicola & Gross www.taxes.at Germany - Dortmund Sozietat Seiler & Partner www.seiler-partner.de Netherlands Spaans & Partners www.spaans.biz Switzerland www.ferax.ch Ukraine - Kiev / Chernovtsy Konnov & Sozanovsky www.konnov.com Sweden www.ao-law.se Czech Rep www.aspecta.cz UK Focus Tax Consulting L.L.P. www.focustax.com Canada - Toronto Michael Atlas www.taxca.com U.S. (West) John A. Strain www.ustaxlawyer.com U.S. (East) Marini & Associates P.A. www.taxlaw.ms Brazil - Sao Paolo Manhaes Moreira Advogados Associados www.dlbca.com.br Uruguay - Montevideo Mollo & Associados www.mollo-asociados.com Japan - Tokyo Soho Trust www.sohotrust.com India - New Delhi Nexus India Ltd www.nexusindialtd.com Australia gcantelo@tpg.com.au