international tax practice group main contact directory...chair: luis ortiz hidalgo : basham, ringe...

International Tax Practice Group Main Contact

Directory

A Lex Mundi Directory prepared by the Lex Mundi International Tax Practice Group

Updated 2008

2100 West Loop South, Suite 1000 Houston, Texas 77027 USA

Tel: 1.713.626.9393 www.lexmundi.com

Table of Contents

International Tax Practice Group Leadership ................................................................................. 4 Lex Mundi Free Office Policy ...................................................................................................... 5 Lex Mundi Free Advice Policy ..................................................................................................... 5 Frequently Asked Questions ........................................................................................................ 6 Asia/Pacific Region ....................................................................................................................... 9 Australia......................................................................................................................................... 9

Queensland ................................................................................................................................ 9 Victoria..................................................................................................................................... 10 Western Australia ................................................................................................................... 10

China ............................................................................................................................................ 10 India ............................................................................................................................................. 11 New Zealand ................................................................................................................................ 11 Philippines ................................................................................................................................... 11 Taiwan .......................................................................................................................................... 12 Thailand ....................................................................................................................................... 12

Hanoi, Vietnam ....................................................................................................................... 12 Europe/ Middle East/ Africa Region ......................................................................................... 13 Cyprus .......................................................................................................................................... 13 Czech Republic ............................................................................................................................ 13 Estonia .......................................................................................................................................... 14 Finland ......................................................................................................................................... 14 Greece ........................................................................................................................................... 14 Hungary ....................................................................................................................................... 15 Ireland .......................................................................................................................................... 15 Israel ............................................................................................................................................. 15 Italy............................................................................................................................................... 16 Jordan .......................................................................................................................................... 16 Kuwait .......................................................................................................................................... 16 Latvia ........................................................................................................................................... 17 Malta ............................................................................................................................................ 17 Netherlands .................................................................................................................................. 17

The Hague ................................................................................................................................ 18 Pakistan ........................................................................................................................................ 18 Poland........................................................................................................................................... 18 Portugal ........................................................................................................................................ 19

Madeira .................................................................................................................................... 19 South Africa ................................................................................................................................. 19

Cape Town ............................................................................................................................... 20 Spain ............................................................................................................................................. 20

Barcelona ................................................................................................................................. 21 Valencia .................................................................................................................................... 21 New York, United States of America .................................................................................... 21

Sweden ......................................................................................................................................... 22 Switzerland .................................................................................................................................. 22

Turkey .......................................................................................................................................... 22 United Arab Emirates................................................................................................................. 23 Latin America/ Caribbean ......................................................................................................... 24 Argentina ..................................................................................................................................... 24 Brazil ............................................................................................................................................ 24 Chile ............................................................................................................................................. 25 Ecuador ........................................................................................................................................ 25 Mexico .......................................................................................................................................... 25 Paraguay ...................................................................................................................................... 26 Peru .............................................................................................................................................. 26 Trinidad & Taboago ................................................................................................................... 26 Uruguay ....................................................................................................................................... 27 Venezuela ..................................................................................................................................... 27 North America ............................................................................................................................. 28 Canada - Mantoba ...................................................................................................................... 28 Canada - Nova Scotia.................................................................................................................. 28 USA - State of Alabama .............................................................................................................. 28 USA - State of Arkansas ............................................................................................................. 29 USA - State of California ............................................................................................................ 29

Palo Alto ................................................................................................................................... 29 Sacramento .............................................................................................................................. 30 London, England ..................................................................................................................... 30 New York, United States of America .................................................................................... 30

USA - State of Delaware ............................................................................................................. 31 USA - State of Mississippi .......................................................................................................... 31 USA - State of Missouri .............................................................................................................. 32 USA- State of Nebraska .............................................................................................................. 32 USA- State of Nevada ................................................................................................................. 32 USA - State of New York ............................................................................................................ 32 USA - State of North Carolina ................................................................................................... 33

Charlotte .................................................................................................................................. 33 Research Triangle Park .......................................................................................................... 33

USA- State of Ohio ...................................................................................................................... 34 Columbus ................................................................................................................................. 34

USA - State of Oklahoma ........................................................................................................... 34 Tulsa ......................................................................................................................................... 35

USA - State of Oregon ................................................................................................................ 35 USA - State of South Carolina ................................................................................................... 35 USA- State of Tennessee ............................................................................................................. 36 USA - State of Vermont .............................................................................................................. 36 USA - State of Washington......................................................................................................... 37 USA - State of West Virginia ..................................................................................................... 37

Clarksburg ............................................................................................................................... 38

International Tax Practice Group Leadership

Chair:

Luis Ortiz Hidalgo

Basham, Ringe y Correa SC Paseo de los Tamarindos 400-A, Piso 9

Bosques de las Lomas 05120 Mexico, D.F

MEXICO Telephone: 52.55.5261.0420

Fax: 52.55.5261.0496 Email: ortiz.hidalgo@basham.com.mx

Web Site: www.basham.com.mx

Chair-emeritus:

John R. Barsanti Armstrong Teasdale LLP

One Metropolitan Square, Suite 2600 St. Louis, Missouri 63102-2740

USA Telephone: 314.621.5070

Fax: 314.621.5065 Email: jbarsanti@armstrongteasdale.com Web Site: www.armstrongteasdale.com

Regional Vice Chair- Asia/Pacific:

Aseem Chawla Amarchand & Mangaldas & Suresh A. Shroff & Co.

Amarchand Towers 216, Okhla Industrial Estate, Phase-III

New Delhi – 110 020 INDIA

Tel: 91.11.5161.4094 / Fax: 91.11.2692.4900 Email: aseem.chawla@armarchand.com

Regional Vice Chair- Europe/Middle East/Africa:

Silvia Zimmerman

Pestalozzi Lachenal Patry Loewenstrasse 1

Zurich – CH-8001 SWITZERLAND

Tel: 41.44.217.91.11/ Fax: 41.44.217.92.17 Email: silvia.zimmermann@pestalozzilaw.com

Regional Vice Chair- Latin America/Caribbean:

Francisco Castillo-Garcia

Hoet Pelaez Castillo & Duque Centro San Ignacio, Torre Kepler

Av. Blandin, La Castellana Caracas – 1060 VENEZUELA

Tel: 58.212.201.8502/ Fax: 58.212.263.7744 Email: fcastillo@hpcd.com

Regional Vice Chair- North America:

Lex Mundi Free Office Policy The “Free Office Policy” makes available, within reason, to all attorneys at member firms, offices, conference rooms, telephones, fax machines and secretarial support. Effectively, this policy gives each member attorney access to 560 offices worldwide. Lex Mundi Free Advice Policy

Any attorney at a Lex Mundi member firm should feel free to contacts other attorneys for free advice. The firm contacts or specific attorneys in practice areas covered by Lex Mundi practice groups may be contacted.

Free advice includes general discussions of the current status of law or other issues. “Free advice” should generally be less than 30 minutes. Attorneys requesting free advice should state so after introducing themselves.

The free advice policy is not applicable if research is required, documents reviewed, or any legal opinion is provided that the consulting attorney uses as attorney work product.

Frequently Asked Questions

The Free Advice Policy is a valuable benefit to member firms, providing the advantage of an immediate, prompt response regarding some aspect of the legal environment in a specific jurisdiction. In an effort to clarify “free advice” and to reduce inappropriate uses of the policy, this list of Frequently Asked Questions (FAQ) has been drafted. It is the responsibility of the contacts person at each member firm to ensure that the policy and FAQ is available to each attorney. Any questions regarding the use of the policy should first be directed to the member firm’s contacts person before a request is made.

1. What requests are appropriate and what are inappropriate? Generally appropriate: a. basic information about a particular area of law, legal procedure, or practice of the jurisdiction of the Lex Mundi member that could be answered by one lawyer experienced in the area of practice, where the inquiry seeks broad guidance (for instance, the type of information that the requesting party could probably find in a general legal text book would be appropriate); b. a request that seeks identification of a key precedent on a topic or reference to a treatise; c. a request in which any underlying factual information is disclosed hypothetically or in very general terms, so as to avoid a disclosure that would identify the client (unless such disclosure is required for a conflicts check);

d. a request for information about a particular judge, lawyer or ADR specialist in the member firm’s jurisdiction; e. an inquiry seeking general information as to a single issue, based on a simple factual framework, which can be answered using the law firm’s basic skill and expertise, where the inquiry seeks broad guidance and neither an opinion nor a definitive judgment. (In such case, the parties involved may need to be identified so that conflicts can be checked.)

Generally inappropriate: a. a survey of the law in a particular jurisdiction; b. a multi-part question requiring input from a number of specialists;

c. a fact-specific inquiry in which the requesting lawyer seeks advice that will be incorporated into an opinion to the requesting lawyer’s client; d. a request where the lawyer providing the information must pass judgment; e. a request to which the answer would risk the disclosure of confidential information of a client of the firm to whom the request is directed; f. a request that requires the disclosure of confidential information; g. a request that warrants the drafting of documents.

2. Who should make the request? A request should only be made by lawyers - not legal assistants, secretaries, law clerks or administrative personnel – familiar with the use of the policy.

3. To whom and how should the request be made? The procedure for requesting free advice should be as quick and easy as possible, since many such requests are time-sensitive. In the past, the practice has been for requests to be made to one of a firm’s contacts persons listed in the Directory, who then would respond to the request or locate the appropriate person to respond. This practice remains acceptable.

As Lex Mundi technology improves, and to ease the burden on the contacts person, requests may be directed to an attorney listed on the Lex Mundi website as a contact for a particular area (to be implemented September 2003). Furthermore, if the practice group for a particular area has compiled a directory, the contacts listed for the specific jurisdiction may be asked. These can be found on the Profile page for the practice group (http://www.lexmundi.com/lexmundi/Practice_Groups_and_Committees.asp). Currently, the following practice groups have electronic directories: Intellectual Property, Real Estate and Trusts and Estates; directories to be added in the near future: Cross-border Transactions and Bankruptcy and International Insolvency. However, the firm contacts person should be copied on the request if made in written form. If a request is made via telephone, the attorney who received the request should inform the contacts person via a brief e-mail or telephone.

Each firm may specify the routing of requests. However, it is imperative that all staff involved in directing calls know to whom requests should be directed. If that person is out of the office for an extended period, then an alternate should be chosen.

4. Should the receiving firm check conflicts as to each request? The request should be a simple general question regarding laws or rules; therefore, a conflicts check generally should not be necessary. However, if the nature of the inquiry requires identification of clients and others involved, or if there is a likelihood that the firm receiving the request may have relationships with those involved (for example, the inquiry involves a major business operating in the country in which the firm receiving the request has its offices), the responding firm should be attuned to the possible need for a conflict check. If the requesting

firm knows the Lex Mundi member has a client relationship that might be implicated in the matter giving rise to the request, the requesting firm should either refrain from making the request or disclose the connection at the outset.

Any lawyer making use of the free advice policy has an obligation to assure that the intended use of the policy conforms to any ethics rules or opinions of the jurisdiction of the requesting lawyer.

The requesting firm may not disclose, without the responding firm’s express written consent, either to its client or to any other third party, the source of the general legal information it has received. Since the information is provided gratuitously, the responding firm should not be held to account for the accuracy, timeliness or completeness of the information provided.

5. How should an “inappropriate” request be handled by the receiving firm? The recipient should indicate that he/she does not consider the question appropriate for response under the free advice policy and should give reasons, e.g. the information is not readily available and will require research, it will take several hours of work to respond, etc. If the recipient does not feel comfortable doing this, he/she should discuss the issue with the contacts person. The receiving attorney should alert the contacts person if he/she refuses a request.

6. How can members make better use of the policy? Contacts persons need to ensure that all attorneys are aware of the policy and understand how to use it. This may be accomplished by distributing the policy and this FAQ, along with an explanatory memo, from the contacts person.

7. Can a request for free advice be made via a listserv? The Free Advice policy and Lex Mundi’s list serves have different purposes. List serves are “discussions” or “commentaries” on topics of interest or of a general nature. The list serves are forums for ongoing discussion between members of a practice group on topics of general interest, rather than mechanisms for requesting an answer to a jurisdiction-specific question. Since list serves operate in a “broadcast” mode, i.e., entries are automatically broadcast by e-mail to all list subscribers, making a request for free advice in this manner would not be appropriate. (An appropriate example to the Real Estate listserv, which would not be appropriate as a Free Advice request: “Has anyone had a recent experience dealing with the Rule against Perpetuities?”) The list serves and the Free Advice Policy both are intended to provide ready access to the resources of our colleagues around the world, but in different ways.

Lex Mundi International Tax Main Contact Practice Group Directory

Asia/Pacific Region Australia Clayton Utz www.claytonutz.com Main Office: Levels 19-35 No. 1 O'Connell St. Sydney, New South Wales 2000 Australia Tel: 61.2.9353.4000 / Fax: 61.2.8220.6700 Name Direct Dial Email Allan William Blaikie 61.2.9353.4201 ablaikie@claytonutz.com Jonathan Donald 61.2.9353.4160 jdonald@claytonutz.com Mark Friezer 61.2.9353.4227 mfriezer@claytonutz.com Paul Humphreys 61.2.9353.4141 phumphreys@claytonutz.com David Klarich 61.2.9353.4124 dklarich@claytonutz.com John Hamilton Loxton 61.2.9353.4147 jloxton@claytonutz.com Maree McGrath 61.2.9353.4332 mmcgrath@claytonutz.com Andrew Sommer 61.2.9353.4837 asommer@claytonutz.com Andrew Stals 61.2.9353.4181 astals@claytonutz.com Regional Offices: Queensland Clayton Utz www.claytonutz.com Levels 28, Riparian Plaza 71 Eagle Street Brisbane, Queensland 4000 Australia Tel: 61.7.3292.7000/ Fax: 61.7.3221.9669 Name Direct Dial Email David George Cominos 61.7.3292.7026 dcominos@claytonutz.com

Asia/Pacific Region Australia Continued Clayton Utz www.claytonutz.com Victoria Clayton Utz www.claytonutz.com Levels 18 333 Collins Street Melbourne Victoria 3000 Australia Tel: 61.3.9286.6000 / Fax: 61.3.9629.8488 Name Direct Dial Email Niv Tadmore 61.3.9286.6228 ntadmore@claytonutz.com Sue Williamson 61.3.9286.6135 suwilliamson@claytonutz.com Western Australia Clayton Utz www.claytonutz.com Level 27, QV.1 Building 250 St Georges Terrace Perth, Western Australia 6000 Australia Tel: 61.8.9426.8000 / Fax: 61.8.9481.3095 Name Direct Dial Email Philip John Bisset 61.8.9426.8459 pbisset@claytonutz.com China Jun He Law Offices www.junhe.com China Resources Building, 20th Floor 8 Jiangoumenbi Avenue Beijing 100005 People's Republic of China Tel: 86.10.8519.1300 / Fax: 86.10.8519.1350 Name Direct Dial Email Ding Fa "David" Liu 86.21.2208.6230 liudf@junhe.com

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Asia/Pacific Region India Amarchand & Mangaldas & Suresh A. Shroff & Co. Main Office: Amarchand Towers 216, Okhla Industrial Estate, Phase-III New Delhi – 110 020 India Tel: 91.11.4100.0541 / 91.11.4159.0700 / 91.11.4100.0540/ Fax: 91.11.2692.4900 Name Direct Dial Email

Aseem Chawla 91.11.4159.0700/ 91.11.4100.0541 aseem.chawla@amarchand.com

New Zealand Simpson Grierson Main Office: Lumley Centre 88 Shortland Street Auckland - 1141 New Zealand Tel: 64.9.358.2222/ Fax: 64.9.307.0331 Name Direct Dial Email

Stuart Hutchinson 64.9.977.5063 stuart.hutchinson @simpsongrierson.com

Philippines Romulo, Mabanta, Buenaventura, Sayoc & De Los Angeles www.rmbsa.com 30th Floor, Citibank Tower 8741 Paseo de Roxas City of Makati P.O. Box 2089 Makati Central Post Office 1260 Makati City Philippines Tel: 63.2.848.0114 / Fax: 63.2.815.3172 Name Direct Dial Email Jayson L. Fernandez 63.2.849.2304 jayson.fernandez@rmbsa.com Priscilla B. Valer 63.2.849.2250 priscilla.valer@rmbsa.com

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Asia/Pacific Region Taiwan Tsar & Tsai Law Firm www.tsartsai.com.tw Main Office: 8th Floor 245, DunHua S. Road, Section 1 Taipei 106 Taiwan Tel: 886.2.2781.4111 / Fax: 886.2.2721.3834; 2731.5581 Name Direct Dial Email Jim Hwang 886.2.2781.4111 ext 703 jimhwang@tsartsai.com.tw Wellington Lui 886.2.2781.4111 ext 711 wellingtonliu@tsartsai.com.tw Richard Chuang 886.2.2781.4111 ext 774 richardchuang@tsartsai.com.tw Thailand Tilleke & Gibbins International Ltd. www.tillekeandgibbins.com Main Office: Tilleke & Gibbins Building 64/1 Soi Tonson, Ploenchit Road Bangkok 10330 Thailand Tel: 66.2263.7700 / Fax: 66.2263.7710 Name Direct Dial Email Sriwan Puapondh 66.2263.7733 sriwan.p@tillekeandgibbins.com Dussadee Rattanopas 66.2263.7700 ext.648 dussadee.r@tillekeandgibbins.comKobkit Thienpreecha 66.2263.7700 Ext. 514 kobkit.t@tillekeandgibbins.com Regional Offices: Hanoi, Vietnam Tilleke & Gibbins Consultants Limited www.tillekeandgibbins.com JAREC Building, 4th Floor 4A Lang Ha Street, Ba Dinh Hanoi Vietnam Tel: 84.4.772.6688 / Fax: 84.4. 772.6688 Name Direct Dial Email John E. King 84.4.772.5589 john.k@tillekeandgibbins.com

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Lex Mundi International Tax Main Contact Practice Group Directory Europe/ Middle East/ Africa Region Cyprus Dr. K. Chrysostomides & Co. www.chrysostomides.com.cy P.O. Box 22119 1517 Nicosia Cyprus 1, Lampousas Street 1095 Nicosia Cyprus Tel: 357.22.777000 / Fax: 357.22.779939 Name Direct Dial Email Chryso Pitsilli-Dekatris cdekatris@chrysostomides.com.cy George Ioannou g.ioannou@chrysostomides.com.cy Czech Republic Procházka Randl Kubr www.prk.cz Jáchymova 2 110 00 Prague 1 Czech Republic Tel: 420.221.430.111 / Fax: 420.224.235.450 Name Direct Dial Email Tomáš Krolupper tomas.krolupper@prk.cz Marek Moudrý marek.moudry@prk.cz Petr Němec petr.nemec@prk.cz Richard Svejda richard.svejda@prk.cz

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Europe/ Middle East/ Africa Region Estonia Lepik & Luhaäär LAWIN www.lawin.ee Niguliste 4 10130 Tallinn Estonia Tel: 372.630.6460 / Fax: 372.630.6463 Name Direct Dial Email Maret Hallikma 372.630.6460 maret.hallikma@lawin.ee Finland Roschier, Attorneys Ltd. www.roschier.com Keskuskatu 7A 00100 Helsinki Finland Tel: 358.20.506.6000 / Fax: 358.20.506.6100 Name Direct Dial Email Mika Ohtonen 358.20.506.6607 mika.ohtonen@roschier.com Vesa Rasinaho 358.20.506.6580 vesa.rasinaho@roschier.com Taru Taajamaa 358.20.506.6584 taru.taajamaa@roschier.com Greece Zepos & Yannopoulos www.zeya.com 75 Katehaki & Kifissias Ave. Athens 115 25 Greece Tel: 30.210.6967000 / Fax: 30.210.6994640 Name Direct Dial Email Marina S. Allamani 30.210.696.7076 m.allamani@zeya.com Daphne Cozonis 30.210.696.7077 d.cozonis@zeya.com Constantinos J. Kallideris 30.210.696.7074 c.kallideris@zeya.com Alexandros G. Karopoulos 30.210.696.7075 a.karopoulos@zeya.com Spyros P. Maratos 30.210.696.7018 s.maratos@zeya.com Yerassimos C. Yannopoulos 30.210.696.7066 y.yannopoulos@zeya.com Maria C. Zoupa 30.210.696.7073 m.zoupa@zeya.com

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Europe/ Middle East/ Africa Region Hungary Nagy és Trócsányi www.nt.hu Ugocsa Utca 4/B Budapest 1126 Hungary Tel: 36.1.487.8700 / Fax: 36.1.487.8701 Name Direct Dial Email Péter P. Nagy 36.1.487.8787 nagy.peter@nt.hu Ireland Arthur Cox www.arthurcox.com Earlsfort Centre Earlsfort Terrace Dublin 2 Ireland Tel: 353.1.618.0000 / Fax: 353.1.618.0618 Name Direct Dial Email Niamh Caffrey 353.1.618.0539 niamh.caffrey@arthurcox.com Fintan Clancy 353.1.618.0533 fintan.clancy@arthurcox.com Anne Corrigan 353.1.618.0507 anne.corrigan@arthurcox.com Caroline Devlin 353.1.618.0585 caroline.devlin@arthurcox.com Ailish Finnerty 353.1.618.0561 ailish.finnerty@arthurcox.com Marie Griffin 353.1.618.0593 marie.griffin@arthurcox.com Alan Heuston 353.1.618.0562 alan.heuston@arthurcox.com Conor Hurley 353.1.618.0577 conor.hurley@arthurcox.com David Robertson 353.1.618.1136 david.robertson@arthurcox.com Linzi Sayers 353.1.618.1131 linzi.sayers@arthurcox.com Jonathan Sheehan 353.1.618.0609 jonathan.sheehan@arthurcox.com Israel S. Horowitz & Co. www.s-horowitz.co.il Zion House 41-45 Rothschild Blvd. Tel Aviv 65202 Israel Tel: 972.3.567.0700 / Fax: 972.3.566.0974 Name Direct Dial Email Leor Nouman 972.3.5670646 leorn@s-horowitz.co.il

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Europe/ Middle East/ Africa Region Italy Chiomenti Studio Legale www.chiomenti.net Via XXIV Maggio, 43 00187 Rome Italy Tel: 39.06.4662.2311 / Fax: 39.06.4662.2600 Name Direct Dial Email Paolo Giacometti 39.02.7215.7651 paolo.giacometti@chiomenti.net Giuseppe Andrea Giannantonio 39.02.7215.7680 giuseppeandrea.giannantonio@chiomenti.net Jordan Ali Sharif Zu'bi & Sharif Ali Zu'bi Law Office www.zubilaw.com Astra Building First Circle, Jebel Amman P.O Box 35267 Amman 11180 Jordan Tel: 962.6.464.2908 / Fax: 962.6.463.4277 Name Direct Dial Email Khaled O. Asfour khaled.asfour@zubilaw.com Aiman Y. Odeh aiman.odeh@zubilaw.com Kais Zayadin kais.zayadin@zubilaw.com Kuwait Abdullah Kh. Al-Ayoub & Associates www.al-ayoub.org Souk Al-Kabir Building Block 'B', 9th Floor Fahed Al-Salem Street P.O. Box 1714 Safat 13018 Kuwait Tel: 965.2469944 / Fax: 965.2434711 Name Direct Dial Email Jasmin P. Kohina 965.2464321 Ext. 106 j.kohina@al-ayoub.org

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Europe/ Middle East/ Africa Region Latvia Klavins & Slaidins LAWIN www.klavinsslaidins.lv 15 Elizabetes Street, Riga, LV-1010 Latvia Tel: 371.781.4848 / Fax: 371.781.4849 Name Direct Dial Email Elina Girne-Berzina elina.girne-berzina@lawin.lv Zinta Jansons zinta.jansons@lawin.lv Malta Ganado & Associates www.jmganado.com 171 Old Bakery Street Valletta 1455 Malta Tel: 356.21235.406 / Fax: 356.21225.908 Name Direct Dial Email Stephen Attard 356.2123.5406 sattard@jmganado.com Netherlands Houthoff Buruma www.houthoff.com Main Office: Gustav Mahlerplein 50 1082 MA Amsterdam Netherlands P.O. Box 75505 1070 AM Amsterdam Netherlands Tel: 31.0.20.605.60.00 / Fax: 31.0.20.605.67.00 Name Direct Dial Email Rob Havenga 31.20.605.6537 r.havenga@houthoff.com

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Europe/ Middle East/ Africa Region Netherlands Continued Houthoff Buruma www.houthoff.com Regional Office: The Hague Houthoff Buruma www.houthoff.com Noordeinde 33 P.O. Box 305,2501 CH The Hague 2514 GC The Hague Netherlands Phone: 31.70.302.35.00 / Fax: 31.70.302.36.70 Name Direct Dial Email Louis C.M. Kuypers 31.70.302.35.82 l.kuypers@houthoff.com Pakistan Rizvi, Isa, Afridi & Angell www.riaalaw.com D-67, Block 4, Clifton Karachi 75600 Pakistan Tel: 92.21.5836308 / Fax: 92.21.5870014 Name Direct Dial Email Ahsan Zahir Rizvi 92.21.587.2879 arizvi@riaalaw.com Poland Wardyński & Partners www.wardynski.com.pl Aleje Ujazdowskie 10 Warsaw, 00-478 Poland Tel: 48.22.437.82.00 / Fax: 48.22.437.82.01 Name Direct Dial Email Dariusz Wasylkowski 48.22.437.82.00 dariusz.wasylkowski@wardynski.com.pl

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Europe/ Middle East/ Africa Region Portugal Morais Leitão, Galvão Teles, Soares da Silva & Associados www.mlgts.pt Main Office: Rua Castilho,165 1070-050 Lisbon Portugal Tel: 351.21.381.7400 / Fax: 351.21.381.7499 Name Direct Dial Email Francisco de Sousa da Câmara 351.21.381.74.35 Regional Offices: Madeira Morais Leitão, Galvão Teles, Soares da Silva & Associados www.mlgts.pt Avenida Arriaga, 73 - 2° Edifício Marina Club Sala 212 9000-060 Funchal Portugal Tel: 351.291.20.00.40 / Fax: 351.291.20.00.49 Name Direct Dial Email Manuel João Pita manuelfpita@mlgts.pt South Africa Bowman Gilfillan www.bowman.co.za Main Office: 165 West Street, Sandton Johannesburg P.O. Box 785812 Sandton 2146 South Africa Tel: 27.11.669.9000 / Fax: 27.11.669.9001 Name Direct Dial Email Alan James Keep 27.11.669.9348 a.keep@bowman.co.za Betsie Strydom 27.11.669.9396 b.strydom@bowman.co.za

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Europe/ Middle East/ Africa Region South Africa Continued Bowman Gilfillan www.bowman.co.za Regional Office: Cape Town Bowman Gilfillan www.bowman.co.za SA Reserve Bank Building 60 St. Georges Mall Cape Town PO Box 248 Cape Town, 8000 South Africa Tel: 27.21.480.7800 / Fax: 27.21.424.1688 Name Direct Dial Email Wally Horak 27.21.480.7935 w.horak@bowman.co.za Spain Uría & Menéndez www.uria.com Main Office: Calle Principe de Vergara, 187 28002 Madrid Spain Tel: 34.91.586.04.00 / Fax: 34.91.586.04.03 Name Direct Dial Email Guillermo Canalejo Lasarte 34.91.586.07.36 GCL@uria.com Rafael Fuster Tozer 34.91.586.03.84 RFT@uria.com Rafael García Llaneza 34.91.586.03.82 RGL@uria.com Jesús López Tello 34.91.586.03.85 JLT@uria.com Rafael Vargas Moreno 34.91.586.45.56 rva@uria.com

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Europe/ Middle East/ Africa Region Spain Continued Uría & Menéndez www.uria.com Regional Offices: Barcelona Uría & Menéndez www.uria.com Av. Diagonal, 514 08006 Barcelona Spain Tel: 34.93.416.5100 / Fax: 34.93.416.5111 Name Direct Dial Email Juan Antonio Fernandez-Velilla 34.93.416.51.32 jfv@uria.com Luis Viñuales Sebastián 34.93.416.51.74 lvs@uria.com Valencia Uría & Menéndez www.uria.com Colon, 28-5 46004 Valencia Spain Tel: 34.96.352.9191 / Fax: 34.96.352.9105 Name Direct Dial Email Carlos García-Olías Jiménez 34.96.353.17.62 CGO@uria.com New York, United States of America Uría & Menéndez www.uria.com Grace Building 1114 Avenue of the Americas, 26th Floor New York 10036 New York, USA Tel: 212.593.1300 / Fax: 212.593.7144 Name Direct Dial Email Carlos Durán Haeussler 1.212.593.4754 CDU@uria.com

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Europe/ Middle East/ Africa Region Sweden Vinge KB, Advokatfirman www.vinge.se Smålandsgatan 20 PO Box 1703 111 87 Stockholm Sweden Tel: 46.8.614.30.00/ Fax: 46.8.614.31.90 Name Direct Dial Email Ulf Käll 46.31.722.35.65 ulf.kall@vinge.se David Kleist 46.31.722.35.79 david.kleist@vinge.se Lennart O. Larsson 46.31.722.35.11 lennart-o.larsson@vinge.se Raoul Svensson 46.31.722.35.31 raoul.svensson@vinge.se Switzerland Pestalozzi Lachenal Patry www.plplaw.ch Loewenstrasse 1 CH-8001 Zurich Switzerland Tel: 41.44.217.91.11 / Fax: 41.44.217.92.17 Name Direct Dial Email Maja Bauer-Balmelli maja.bauer-balmelli@plplaw.ch Pierre Olivier Gehringer olivier.gehriger@pestalozzilaw.com Silvia Zimmermann silvia.zimmermann@plplaw.ch Turkey Pekin & Pekin www.pekin-pekin.com Lamartine Caddesi 10 Taksim Istanbul 34437 Turkey Tel: 90.212.313.3500 / Fax: 90.212.313.3535 Name Direct Dial Email Ahmed Pekin 90.212.313.3504 apekin@pekin-pekin.com Europe/ Middle East/ Africa Region

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United Arab Emirates Afridi & Angell www.afridi-angell.com P.O. Box 9371 Emirates Towers, 35th Floor Sheikh Zayed Road Dubai United Arab Emirates Tel: 971.4.330.3900 / Fax: 971.4.330.3800 Name Direct Dial Email Bashir Ahmed 971.6.568.1062 bahmed@afridi-angell.com

- 23 -

Lex Mundi International Tax Main Contact Practice Group Directory

Latin America/ Caribbean Argentina Marval, O'Farrell & Mairal www.marval.com.ar Av. Leandro N. Alem 928 1001 Buenos Aires Argentina Tel: 54.11.4310.0100 / Fax: 54.11.4310.0200 Name Direct Dial Email Horacio Daniel García Prieto 54.11.4310.0219 HGP@marval.com.ar Gabriel Gotlib 54.11.4310.0159 GG@marval.com.ar Walter Cesar Keiniger 54.11.4310.0133 WK@marval.com.ar Brazil Demarest e Almeida www.demarest.com.br Av. Pedroso de Moraes 1201 05419-001 São Paulo, SP Brazil Tel: 55.11.2234.1800 / Fax: 55.11.2245.1700 Name Direct Dial Email Marcelo Salles Annuziata 55.11.2245.2187 mannunziata@demarest.com.brEloisa de Almeida Curi 55.11.2245.1806 ecuri@demarest.com.br Oswaldo Leite de Moraes 55.11.2245.1511 omoraes@demarest.com.br Luiz Felipe Centeno Ferraz 55.11.2245.2190 fferraz@demarest.com.br Ricardo Valim de Camargo 55.11.2245.1525 rvalim@demarest.com.br

- 24 -

Latin America/ Caribbean Chile Claro & Cia., Abogados www.claro.cl Av. Apoquindo 3721, piso 13 Las Condes Santiago Chile Tel: 56.2.367.3000 / Fax: 56.2.367.3003 Name Direct Dial Email Jorge Carraha 56.2.367.3064 jcarraha@claro.cl Ecuador Pérez, Bustamante y Ponce www.pbplaw.com Avenida República de El Salvador 1082 P.O. Box 17-1-3188 Quito Ecuador Tel: 593.2.226.0666 / Fax: 593.2.225.8038 Name Direct Dial Email Javier Robalino-Orellana 593.2.225.4323 jrobalino@pbplaw.com Mexico Basham, Ringe y Correa, S.C. www.basham.com.mx Paseo de los Tamarindos No. 400-A, 9th Floor Col. Bosques de las Lomas Mexico, D.F. 05120 Mexico Tel: 52.55.5261.0400 / Fax: 52.55.5261.0496 Name Direct Dial Email Alejandro Barrera 52.55.5261.0458 barrera@basham.com.mx

Gerardo Nieto 52.55.5261.0455 nieto@basham.com.mx

Luis Ortiz-Hidalgo 52.55.5261.0420 ortiz.hidalgo@basham.com.mx

Gil Zenteno 52.55.5261.0522 zenteno@basham.com.mx

- 25 -

Latin America/ Caribbean Paraguay Peroni, Sosa, Tellechea, Burt & Narvaja www.pstbn.com.py Calle Eulogio Estigarribia 4846 (Villa Mora) P.O. Box 114 Asunción Paraguay Tel: 595.21.663.536 / Fax: 595.21.600.448 Name Direct Dial Email Juan Carlos Boggino juancarlos.boggino@pstbn.com.pyGerardo Dure gerardo.dure@pstbn.com.py Peru Estudio Olaechea www.esola.com.pe Bernardo Monteagudo 201 San Isidro Lima 27 Peru Tel: 511.264.4040 / Fax: 511.264.4050 Name Direct Dial Email Mauricio Bedoya mauriciobedoya@esola.com.pe Gustavo Lazo gustavolazo@esola.com.pe Giorgio Massari giorgiomassari@esola.com.pe Trinidad & Taboago Hamel-Smith www.trinidadlaw.com Eleven Albion Cor. Dere & Albion Streets Port of Spain Trinidad Tel: 1.868.821.5500 / Fax: 1.868.821.5501 Name Direct Dial Email Kevin Nurse 868.821.5517 kevin@trinidadlaw.com Myrna Robinson-Walters 868.821.5523 myrna@trinidadlaw.com

- 26 -

Latin America/ Caribbean Uruguay Guyer & Regules www.guyer.com.uy Plaza Independencia 811 Montevideo 11100 Uruguay Tel: 598.2.902.15.15/ Fax: 598.2.902.54.54 Name Direct Dial Email Juan Manuel Albacete 598.2.902.15.15 Ext. 169 jalbacete@guyer.com.uy Florencia Castagnola 598.2.902.15.15 Ext. 115 fcastagnola@guyer.com.uy Venezuela Hoet Pelaez Castillo & Duque www.hpcd.com Centro San Ignacio, Torre Kepler Ave. Blandin, La Castellana Caracas 1060 Venezuela Tel: 58.212.201.8611 / Fax: 58.212.263.7744 Name Direct Dial Email María Carolina Cano G. 58.212.201.8533 ccano@hpcd.com Francisco M. Castillo-García 58.212.201.8502 fcastillo@hpcd.com Nathalie Rodríguez París 58.212.201.8522 nrodriguez@hpcd.com Raúl Stolk Nevett 58.212.201.8524 rstolk@hpcd.com

- 27 -

Lex Mundi International Tax Main Contact Practice Group Directory North America Canada - Mantoba Thompson Dorfman Sweatman LLP www.tdslaw.com CanWest Global Place 2200-201 Portage Avenue Winnipeg, Manitoba R3B 3L3 Canada Tel: 1.204.957.1930 / Fax: 1.204.943.6445 Name Direct Dial Email Sergio Pustogorodsky 204.934.2444 sp@tdslaw.com Leilani J. Kagan 204.934.2363 ljk@tdslaw.com Canada - Nova Scotia McInnes Cooper www.mcinnescooper.com 1300-1969 Upper Water Street Purdy’s Warf Tower II P.O. Box 730 Halifax, Nova Scotia B3J 2VI Canada Tel: 1.902.425.6500 / Fax: 1.902.425.6350 Name Direct Dial Email Barry Horne 902.444.8553 barry.horne@mcinnescooper.com USA - State of Alabama Maynard, Cooper & Gale, P.C www.maynardcooper.com 1901 Sixth Avenue North Suite 2400, AmSouth/Harbert Plaza Birmingham, Alabama 35203-2618 Tel: 1.1.205.254.1000 / Fax: 205.254.1999 Name Direct Dial Email Thomas H. Brinkley 205.254.1078 tbrinkley@maynardcooper.com

- 28 -

North America USA - State of Arkansas Rose Law Firm, a Professional Association www.roselawfirm.com 120 East Fourth Street Little Rock, Arkansas 72201 Tel: 1.501.375.9131 / Fax: 1.501.375.1309 Name Direct Dial Email C. Brantly Buck 501.377.0310 bbuck@roselawfirm.com Bryant K. Cranford 501.377.0414 bcranford@roselawfirm.com Adam H. Crow 501.377.0423 acrow@roselawfirm.com W. Wilson Jones 501.377.0304 wjones@roselawfirm.com Craig S. Lair 501.377.0328 clair@roselawfirm.com Dan C. Young 501.377.0321 dyoung@roselawfirm.com USA - State of California Morrison & Foerster LLP www.mofo.com Main Office: 425 Market Street San Francisco, CA 94105-2482 Tel:1 415.268.7000 / Fax: 1.415.268.7522 Name Direct Dial Email Robert N. Cudd 415.268.6904 rcudd@mofo.com Peter B. Kanter 415.268.6005 PKanter@mofo.com Thomas H. Steele 415.268.7039 TSteele@mofo.com John S. Harper 703.760.7321 jharper@mofo.com James E. Merritt 202.887.8780 JMerritt@mofo.com Regional Offices: Palo Alto Morrison & Foerster LLP www.mofo.com 755 Page Mill Road Palo Alto, California 94304-1018 Tel: 1.650.813.5600 / Fax: 1.650.813.5600 Name Direct Dial Email Michael T. Frank 650.813.5627 mfrank@mofo.com

- 29 -

North America USA - State of California Continued Morrison & Foerster LLP www.mofo.com Sacramento Morrison & Foerster LLP www.mofo.com 400 Capitol Mall, Suite 2600 Sacramento, California 95814 Tel: 1.916.448.3200 / Fax: 1.916.448.3222 Name Direct Dial Email Eric J. Coffill 916.325.1324 ECoffill@mofo.com London, England Morrison & Foerster LLP www.mofo.com CityPoint One Ropemaker Street London EC2Y 9AW Tel: 44.20.7920.4000 / Fax: 44.20.7496.8500 Name Direct Dial Email Trevor James 44.20.7920.4087 tjames@mofo.com New York, United States of America Morrison & Foerster LLP www.mofo.com 1290 Avenue of the Americas New York, New York 10104-0050 Tel: 1.212.468.8000 / Fax: 1.212.468.7900 Name Direct Dial Email Craig B. Fields 212-468-8193 CFields@mofo.com Paul H. Frankel 212.468.8034 PFrankel@mofo.com Thomas A. Humphreys 212.468.8006 thumphreys@mofo.com Hollis L. Hyans 212.468.8050 HHyans@mofo.com Irwin M. Slomka 212.468.8048 ISlomka@mofo.com

- 30 -

North America USA - State of Delaware Richards, Layton & Finger, P.A. www.rlf.com One Rodney Square 920 North King Street P.O. Box 551 Wilmington, Delaware 19801 One Rodney Square P.O. Box 551 Wilmington, Delaware 19899 Tel: 1.302.651.7700 / Fax: 1.302.651.7701 Name Direct Dial Email Richard G. Bacon 302.651.7764 Bacon@rlf.com Julian H. Baumann, Jr. 302.651.7774 Baumann@rlf.com F. Peter Conaty, Jr. 302.651.7855 Conaty@rlf.com W. Donald Sparks II 302.651.7758 Sparks@rlf.com Stanford L. Stevenson III 302.651.7771 Sstevenson@rlf.com USA - State of Mississippi Butler, Snow, O’Mara, Stevens & Cannada, PLLC www.butlersnow.com 17th Floor, AmSouth Plaza 210 East Capitol Street Jackson, Mississippi 39201 Tel: 1.601.948.5711 / Fax: 1.601.985.4500 Name Direct Dial Email Tammy L. Barham 601.985.4539 tammy.barham@butlersnow.comRonald I. Loeb 601.985.4587 ronny.loeb@butlersnow.com William Eugene Magee 601.985.4625 gene.magee@butlersnow.com John B. Nichols 601.985.4508 jack.nichols@butlersnow.com Kimberly E. Smith 601.985.4540 kim.smith@butlersnow.com Jay A. Travis III 601.985.4527 jay.travis@butlersnow.com Gilbert C. Van Loon 601.985.4556 gilbert.vanloon@butlersnow.comJ. Paul Varner 601.985.4552 paul.varner@butlersnow.com W. Douglas Sweet 901.680.7311 doug.sweet@butlersnow.com

- 31 -

North America USA - State of Missouri Armstrong Teasdale LLP www.armstrongteasdale.com One Metropolitan Square Suite 2600 St. Louis, Missouri 63102-2740 Tel: 1.314.621.5070 / Fax: 1.314.621.5065 Name Direct Dial Email John E. Dooling, Jr. 314.621.5070 ext. 7282 jdooling@armstrongteasdale.com Scott E. Hunt 1.314.342.4145 shunt@armstrongteasdale.com Jonathan W. Igoe 314.621.5070 ext. 7228 jigoe@armstrongteasdale.com Guy A. Schmitz 314.621.5070 ext. 7325 gschmitz@armstrongteasdale.com USA- State of Nebraska Baird Holm LLP www.bairdholm.com 1500 Woodmen Tower Omaha, Nebraska 68102-2068 Tel: 1.402.344.0500 / Fax: 1.402.344.0588 Name Direct Dial Email Deryl F. Hamann 402.636.8200 dhamann@bairdholm.com Ronald C. Jensen 402.636.8302 rjensen@bairdholm.com Sharon Raun Kresha 402.636.8309 skresha@bairdholm.com Douglass D. Murray 402.636.8207 dmurray@bairdholm.com Gary W. Radil 402.636.8303 gradil@bairdholm.com Jesse D. Sitz 402.636.8250 jsitz@bairdholm.com Michael L. Sullivan 402.636.8312 msullivan@bairdholm.com USA- State of Nevada Lionel Sawyer & Collins www.lionelsawyer.com 1700 Bank of America Plaza 300 South Fourth Street Las Vegas, Nevada 89101 Tel: 1.702.383.8888 / Fax: 1.702.383.8845 Name Direct Dial Email Dan C. McGuire 702.383.8845 dmcguire@lionelsawyer.com USA - State of New York NOTE: There is no Lex Mundi member firm for New York; however, there are numerous member firms that have offices in New York City.

- 32 -

North America USA - State of North Carolina Womble Carlyle Sandridge & Rice, PLLC www.wcsr.com Main Office: One West Fourth Street Winston-Salem, North Carolina 27101 Tel: 1.336.721.3600 / Fax: 1.336.721.3660 Name Direct Dial Email Ranlet S. Bell 336.721.3675 rbell@wcsr.com Jeffrey T. Lawyer 336.747.6611 JLawyer@wcsr.com C. Mark Wiley 336.721.3605 mwiley@wcsr.com Zion Levi 202.857.4486 zlevi@wcsr.com Howard N. Solodky 202.857.4424 hsolodky@wcsr.com Donald M. Etheridge, Jr. 404.879.2419 detheridge@wcsr.com Leonard P. Odom 864.255.5407 lodom@wcsr.com Regional Offices: Charlotte Womble Carlyle Sandridge & Rice, PLLC www.wcsr.com One Wachovia Center Suite 3500, 301 South College Street Charlotte, North Carolina 28202-6037 Tel: 1.704.331.4900 / Fax: 1.704.331.4955 Name Direct Dial Email Seth M. Huffstetler 704.331.4933 shuffstetler@wcsr.com Research Triangle Park Womble Carlyle Sandridge & Rice, PLLC www.wcsr.com 2530 Meridian Parkway, Suite 400 Rearch Triangle Park, North Carolina 27713 P.O. Box 13069, Zip: 27709 Rearch Triangle Park, North Carolina 27709 Tel: 1.919.484.2300 / Fax: 1.919.484.2340 Name Direct Dial Email L. Neill Edwards 919.484.2357 nedwards@wcsr.com

- 33 -

North America USA- State of Ohio Calfee, Halter & Griswold LLP www.calfee.com Main Office: 1400 Key Bank Center 800 Superior Ave. N.E. Cleveland, Ohio 44114-2688 Tel: 1.216.622.8200 / Fax: 1.216.241.0816 Name Direct Dial Email Peter A. Igel 216.622.8311 pigel@calfee.com Robert A. Ross 216.622.8454 rross@calfee.com Regional Office: Columbus Calfee, Halter & Griswold LLP www.calfee.com 1100 Fifth Third Center 21 East State Street Columbus, Ohio 43215-4243 Tel: 1.614.621.1500 / Fax: 1.614.621.0010 Name Direct Dial Email J. Troy Terakedis 614.621.7757 tterakedis@calfee.com USA - State of Oklahoma Crowe & Dunlevy www.crowedunlevy.com Main Office: 20 North Broadway Suite 1800 Oklahoma City, Oklahoma 73102 Tel: 1.405.235.7700 / Fax: 1.405.239.6651 Name Direct Dial Email Cynthia L. Andrews 405.239.6607 cindy.andrews@crowedunlevy.com

- 34 -

North America USA - State of Oklahoma Continued Crowe & Dunlevy www.crowedunlevy.com Regional Offices: Tulsa Crowe & Dunlevy www.crowedunlevy.com 500 Kennedy Building 321 South Boston Avenue Tulsa, Okalahoma 74103-3313 Tel: 1.918.592.9800 / Fax: 1.918.592.9801 Name Direct Dial Email Jeffrey C. Rambach 918.592.9818 jeffrey.rambach@crowedunlevy.com USA - State of Oregon Davis Wright Tremaine LLP www.dwt.com 1300 S.W. Fifth Avenue Suite 2300 Portland, Oregon 97201-5682 Tel: 1.503.241.2300 / Fax: 1.503.778.5299 Name Direct Dial Email Carmen J. SantaMaria 503.778.5432 carmensantamaria@dwt.com USA - State of South Carolina Wyche, Burgess, Freeman & Parham, P.A. www.wyche.com 44 East Camperdown Way Greenville, South Carolina 29601-3591 P.O. Box 728 Greenville, South Carolina 29602-0728 Tel: 1.864.242.8200 / Fax: 1.864.235.8900 Name Direct Dial Email Cary H. Hall, Jr. 864.242.8255 chall@wyche.com

- 35 -

North America USA- State of Tennessee Bass, Berry & Sims PLC www.bassberry.com 315 Deaderick Street, Suite 2700 Nashville, Tennessee 37238-3001 Tel: 1.615.742.6200 / Fax: 1.615.742.6293 Name Direct Dial Email James C. Gooch 615.742.6247 jgooch@bassberry.com Michael J. Holley 615.742.7809 mholley@bassberry.com Bryan W. Metcalf 615.742.6212 bmetcalf@bassberry.com Blaine H. Smith 615.742.7881 bsmith@bassberry.com USA - State of Vermont Downs Rachlin Martin PLLC www.drm.com 199 Main Street-Courthouse Plaza Burlington, Vermont 05401 P.O. Box 190 Burlington, Vermont 05402-0190 Tel: 1.802.863.2375 / Fax: 1.802.862.7512 Name Direct Dial Email David J. Angus II 802.863.2375 dangus@drm.com Wm. Roger Prescott 802.863.2375 rprescott@drm.com

- 36 -

North America USA - State of Washington Davis Wright Tremaine LLP www.dwt.com 1201Third Avenue, Suite 2200 Seattle, Washington 98101-3045 Tel: 1.206.622.3150 / Fax: 1.206.757.7000 Name Direct Dial Email Garry G. Fujita 206.757.8046 garryfujita@dwt.com Michael E. Gentile 206.757.8206 michaelgentile@dwt.com Monica Gianni 206.757.8185 monicagianni@dwt.com Dirk J. Giseburt 206.757.8049 dirkgiseburt@dwt.com Jeanette M. Lodwig 206.757.8090 jeanettelodwig@dwt.com Michele C. Osborne 206.757.8116 micheleosborne@dwt.com Susan Schalla 206.757.8097 susanschalla@dwt.com Thomas C. Schroeder 206.757.8140 thomasschroeder@dwt.com Brian J. Todd 206.757.8157 briantodd@dwt.com LaVerne Woods 206.757.8173 lavernewoods@dwt.com James E. Wreggelsworth 206.757.8174 jimwreggelsworth@dwt.com USA - State of West Virginia Jackson Kelly PLLC www.jacksonkelly.com Main Office: 1600 Laidley Tower Charleston, West Virginia 25301 Tel: 1.304.340.1000 / Fax: 1.304.340.1130 Name Direct Dial Email Staci N. Criswell 304.340.1020 sncriswell@jacksonkelly.com Michael D. Foster 1.304.340.1238 mfoster@jacksonkelly.com John A. Mairs 304.340.1230 jmairs@jacksonkelly.com Louis S. Southworth II 304.340.1231 lsouthworth@jacksonkelly.comRobert G. Tweel 304.340.1111 rtweel@jacksonkelly.com Jeffrey J. Yost 859.288.2816 jyost@jacksonkelly.com

- 37 -

- 38 -

North America USA - State of West Virginia Continued Jackson Kelly PLLC www.jacksonkelly.com Regional Offices: Clarksburg Jackson Kelly PLLC www.jacksonkelly.com P.O. Box 130 Clarksburg, West Virginia 26302 Tel: 1.624.6555 / Fax: 1.623.4933 Name Direct Dial Email Marcia A. Broughton 304.624.6555 mabroughton@jacksonkelly.com

international tax practice group main contact directory...chair: luis ortiz hidalgo : basham, ringe...

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