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IQ-EQ
9 Raffles Place
#27-00 Republic Plaza, Singapore, 048619
T: +65 6532-5746 F: +65 6532-7680
E: shanker.iyer@iqeq.com
W: www.iqeq.com
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Country by Country guides are necessarily only summaries. They provide quite literally a guide, and not a comprehensive and detailed analysis. Professional advice should always be obtained before acting on the information contained in such a guide, regardless of how comprehensive it is.
Country summary guides are often long and repetitive. This guide, compiled by ITSG members across the world, is designed to be a short quick reference of useful and accurate information. It achieves its goal of being brief by referring to the general descriptions contained in the section below entitled Explanation of Terms. For many people, these terms will be obvious as they are well accepted within the international tax community. However, to avoid uncertainty, and make this guide as useful and accurate as possible, the commonly used terms of technical significance are explained for ease of reference and use. Please refer to them as necessary.-
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- Sattar Hajee Abdoula
Grant Thornton (Ebene) - Pablo Alarcón Espinosa
Alarcón-Espinosa, Abogados (Madrid) - Alil Álvarez Alcalá
Álvarez Alcalá, S.C. (Mexico City) - Galia Antebi
Ruchelman P.L.L.C. (New York) - Andreas A. Apostolides
Ruchelman P.L.L.C. (New York) - João Luís Araújo
TELLES (Porto, Lisbon) - Gary Ashford
Harbottle & Lewis LLP (London) - Glen Atchison
Harbottle & Lewis LLP (London) - Rajesh S. Athavale
JMP Advisors PVT Ltd. (Mumbai) - Haiying (Bonnie) Ba
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Beijing) - Shibani Bakshi Parekh
JMP Advisors PVT Ltd. (Mumbai) - Dick Barmentlo
FT-advocaten (Amsterdam and Nijmegen) - David Barnhill
Gunster (Tampa) - Berna Bayindir
Eratalar YMM Ltd (Istanbul) - Massimo Boidi
LawOneTax Turin Office (Milan, Turin, Rome, Venice, Trieste, Udine, Cremona, Alba, Monaco Principality) - Thierry Boitelle
Bonnard Lawson (Geneva, Lausanne, Shanghai, Dubai, Paris, Hong Kong, Nyon) - Paul Bramall
Hardwick & Morris LLP (London) - Sean Breslin
Cone Marshall (Auckland, Geneva) - Gianpaolo Brignolo
LawOneTax Alba Office (Milan, Turin, Rome, Venice, Trieste, Udine, Cremona, Alba, Monaco Principality) - Marek Bytof
K18 WPP. Sp. Z o.o. (Warsaw) - Michael Cadesky
Cadesky Tax (Toronto) - Martin Calatrava
Cone Marshall (Auckland, Jackson) - Massimo Caldara
Caldara & Associati (Milan) - Javier Canosa
Canosa Abogados (Buenos Aires) - Lisa Cantillon
KTA (Dublin 4) - Seung-Wan Chae
Bae, Kim & Lee (Seoul) - Matthew Cho
Cadesky Tax (Toronto) - Grace Chow
Cadesky Tax (Toronto) - John Chown
John Chown (London) - Geoffrey Cone
Cone Marshall (Auckland) - José María Cusí
CHR Legal 2015, SLP (Barcelona) - Jacob Dabdoub Hernández
Álvarez Alcalá, S.C. (Mexico City) - Michele D'Apolito
LawOneTax Cremona Office (Milan, Turin, Rome, Venice, Trieste, Udine, Cremona, Alba, Monaco Principality) - Freddy Daruwala
JMP Advisors PVT Ltd. (Mumbai) - Nero De Bortoli
LawOneTax Venice Office (Milan, Turin, Rome, Venice, Trieste, Udine, Cremona, Alba, Monaco Principality) - Fulvio Degrassi
LawOneTax Trieste Office (Milan, Turin, Rome, Venice, Trieste, Udine, Cremona, Alba, Monaco Principality) - Jan A. de Jong
Van der Heijden & De Jong BV (The Hague) - Luis Gerardo Del Valle Torres
Jáuregui y Del Valle, S.C. (México) - Nairy Der Arakelian-Merheje
Der Arakelian-Merheje LLC (Nicosia) - Kim Desai
Chown Dewhurst LLP (London) - John Dewhurst
Chown Dewhurst LLP (London) - Hongwei Ding
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Taiyuan) - Luis J. Durá
Durá Tax&Legal (Madrid/Valencia) - Petra Eckl
GSK Stockmann (Frankfurt) - Gonçalo Falcão
Tauil & Chequer Advogados in association with Mayer Brown (TCMB) (São Paulo, Rio de Janeiro) - Bernard Felten
Felten & Associés (Luxembourg) - Michael Fischer
Fischer Ramp Partner AG (Zurich) - Caroline Fleet
Crowe U.K. LLP (London) - Jane Florides
KTA (Dublin 4) - Albert Folguera Ventura
Addwill Partners, S.L.P. (Barcelona, Madrid, Andorra) - Alexander Fürwentsches
Harald Quandt Family Office GmbH (Bad Homburg v.d.H.) - Adrian Giordano Imbroll
International Management Services (Sliema) - Henk Goossen
CEE Tax Management (Prague) - John H. Graham
Graham, Smith & Partners (Amsterdam) - Celso Grisi
Tauil & Chequer Advogados in association with Mayer Brown (TCMB) (São Paulo) - Erhui Guo
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Xining) - Jin Guo
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Fuzhou) - Petr Guth
CEE Tax Management (Prague) - Caroline Harding
Hardwick & Morris LLP (London) - Stephanie Hardwick
Hardwick & Morris LLP (London) - Paul Jason Harel
BLC Robert & Associates (Ebene) - Leon Harris
Harris Horoviz Consulting & Tax Ltd. (Ramat Gan) - F. Howard Henry
Thompson Henry & Associates (Barbados) - Erik O. Herkströter
Graham, Smith & Partners (Amsterdam) - Anneke Hooiveld
Graham, Smith & Partners (Amsterdam) - Wendy Ho
Thomas Lee & Partners, Ltd. (Hong Kong, Macau, Shenzhen (China)) - Yi Huang
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Tianjin) - Jivko Ivanov
Simbula Ltd. (Sofia) - Sanjay Iyer
Iyer Practice (Singapore, Hong Kong) - Shanker Iyer
IQ-EQ (Singapore) - Sunil Iyer
IQ-EQ (Singapore) - Tonya S. James
Vacovec Mayotte & Singer LLP (Boston) - Abbas Jaorawala
Khaitan Legal Associates (Mumbai) - Peize Jin
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Beijing) - Alexis Joannides
Joannides + Co Ltd. (Nicosia) - Lefkios Joannides
Joannides + Co Ltd. (Nicosia) - Christophe Jolk
Maître Christophe Jolk (Paris) - Arnaud Jouanjan
Jouanjan & Partners (Marseille, Annecy) - Aliasghar Kanani
Bonnard Lawson (Geneva, Lausanne, Shanghai, Dubai, Paris, Hong Kong, Nyon) - Alexey Karpenko
Forward Legal (Moscow) - Olga Karpova
Forward Legal (Moscow) - Guy Katz
Herzog, Fox & Neeman (Tel Aviv) - Eoin Kennelly
KTA (Dublin 4) - Sakate Khaitan
Khaitan Legal Associates (Mumbai) - Patrick Kinnane
KTA (Dublin 4) - Chai Koh Wah
Raki CS Tan & Ramanan (Kuala Lumpur, Melaka) - Paul Kraan
Van Campen Liem (Amsterdam) - Nina Krauthamer
Ruchelman P.L.L.C. (New York) - Krzysztof Kubala
K18 Invest Group Limited (Warsaw, Sliema) - Thomas Lee
Thomas Lee & Partners (Hong Kong, Macau, Shenzhen (China)) - Gil Levy
Gilsons, Chartered Accountants and Chartered Tax Advisers (Sydney) - Yukui Liang
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Urumchi) - Xiangwu Lin
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Xiamen) - Meir Linzen
Herzog, Fox & Neeman (Tel Aviv) - Fengmei Liu
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Changsha) - Jufang Liu
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Wuhan) - Gerardo Longobardi
LawOneTax Rome Office (Milan, Turin, Rome, Venice, Trieste, Udine, Cremona, Alba, Monaco Principality) - Irina Loukianova
Irina Loukianova (Minsk) - Virginie Marrer
Kipling Avocats (Paris) - Euney Marie J. Mata-Perez
Mata-Perez, Tamayo & Francisco (Makati City) - Eduardo Medina Zapata
Jáuregui y Del Valle, S.C. (México) - Gordon Mifsud
International Management Services (Sliema) - José Santiago Montt Vicuña
Montt y Cía S.a. (Providencia, Santiago) - Chris Moorcroft
Harbottle & Lewis LLP (London) - Omar Morales Carrasco
Montt y Cía S.a. (Providencia, Santiago) - Jun Nagamine
Nagamine & Mishima (Tokyo) - Ravindran Narayanasamy
Raki CS Tan & Ramanan (Kuala Lumpur) - Stephan Neidhardt
Walder Wyss Ltd. (Zurich) - P.Y. Ng
Thomas Lee & Partners (Hong Kong, Macau, Shenzhen (China)) - Daniel Ngumy
Anjarwalla & Khanna LLP (A&K) (Nairobi) - Nam Nguyen
Nam Nguyen Consulting Co., Ltd (Ho Chi Minh) - Grigory Nistratov
Forward Legal (Moscow) - Kenneth Njuguna
Anjarwalla & Khanna LLP (A&K) (Nairobi) - Kevin Offer
Hardwick & Morris LLP (London) - Teodora Petrova
Simbula Ltd. (Sofia) - Martin Phelan
William Fry Tax Advisers Limited (Dublin) - Reto Luigi Pianta
Reto Luigi Pianta (Lugano) - Kypros Protopapas
Joannides + Co Ltd. (Nicosia) - Ian Pryor
Pryor Tax Law (Ottawa and Toronto, Canada) - Elaine Pui
Thomas Lee & Partners, Ltd. (Hong Kong, Macau, Shenzhen (China)) - Jairaj Purandare
JMP Advisors PVT Ltd. (Mumbai) - Paulo Rage
Tauil & Chequer Advogados in association with Mayer Brown (TCMB) (São Paulo, Rio de Janeiro) - Neha Rastogi
Ruchelman P.L.L.C. (New York) - Stella Raventós-Calvo
Addwill Partners, S.L.P. (Barcelona, Madrid, Andorra) - Jonathan L. Richler
Richler Tax Law (Toronto) - Juan Roda Moreno
CHR Legal 2015, SLP (Barcelona) - Roger Royse
Haynes and Boone, LLP (Palo Alto) - Stanley C. Ruchelman
Ruchelman P.L.L.C. (New York) - David Russell QC
David Russell AM RFD QC (Dubai, UAE, London UK and Sydney, Australia) - Dr. Niklas J.R.M Schmidt
Wolf Theiss Attorneys-at-Law (Vienna) - David Scott
Harbottle & Lewis LLP (London) - Theodoros Skouzos
Iason Skouzos & Partners (Athens) - Dean Smith
Cadesky Tax (Toronto, Toronto) - Yang Sun
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Beijing) - Magda Szabo
CS CPA LLC (New York) - Mark Anthony P. Tamayo
Mata-Perez, Tamayo & Francisco (Makati City) - Maria Gracia P. Tan
Tan Venturanza Valdez (Metro Manila) - Ivan Tauil
Tauil & Chequer Advogados in association with Mayer Brown (TCMB) (São Paulo, Rio de Janeiro) - Andrea Tavecchio
Tavecchio & Associati (Milan) - Tyson W. Thompson
Thompson Henry & Associates (Barbados) - Miguel Torres
TELLES (Porto, Lisbon) - Dilyan Tsvetanov
Simbula Ltd. (Sofia) - Raluca Tutu
Mirus Consultanta Fiscala SRL (Bucharest) - Meral Ucar
Eratalar YMM Ltd (Istanbul) - Peter Utterström
Advokat Peter Utterström AB (Saltsjöbaden) - Kenneth Vacovec
Vacovec Mayotte & Singer LLP (Boston) - Piergiorgio Valente
LawOneTax (Milan, Turin, Rome, Venice, Trieste, Udine, Cremona, Alba, Monaco Principality) - Patrick van Rooij
Graham, Smith & Partners (Amsterdam) - Venkatramanan Viswanathan
Raki CS Tan & Ramanan (Kuala Lumpur) - Jianmei Wang
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Luoyang) - Peter Weissman
Cadesky Tax (Toronto, Toronto) - Danielle Wenger
Zulauf Partner (Zurich) - Graham J. Wilson
Wilson Associates (Luxembourg) - Thomas Wülfing
Wülfing Zeuner Rechel (Hamburg , Berlin, Dubai, Tehran, Cairo and Peking - Germany, UAE, Iran, Egypt and China) - Weifeng Wu
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Shenzhen) - Liping Xu
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Ningbo) - Yu Yang
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Chongqing) - Nancy Yan
Cadesky Tax (Toronto) - Xiaoqiang Yuan
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Hangzhou) - Zhongxing Yuan
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Jinan) - Belinda Yu
Thomas Lee & Partners, Ltd. (Hong Kong, Macau, Shenzhen (China)) - Qiang (Jason) Yu
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Beijing) - Fedor Zakabunia
Forward Legal (Moscow) - Kathleen Zarb Adami
International Management Services (Sliema) - Ionut C. Zeche
Mirus Consultanta Fiscala SRL (Bucharest) - Jianjin Zhang
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing, Nanchang) - Leping Zhang
Cone Marshall (Auckland, Hong Kong) - Guoqing (Eric) Zhao
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing) - Wei Zheng
ZhongHui Certified Tax Agents Co., Ltd. (Nanjing)