international directory - moore global · 2015. 10. 4. · stephens tradition ist. dienstleistungen...

International DirectorySeptember 2014

Moore Stephens International Limited

Contact Names:

ChairmanRichard Moore

[email protected]

Chief Operating OfficerMichael Hathorn

[email protected]

Director of SalesCharlie Newby

[email protected]

International Liaison ManagerSarah Skeels-Smith

[email protected]

Senior International AdministratorHeather Deacon

[email protected]

Marketing ManagerVictoria Littler

[email protected]

Marketing ExecutiveJanice Sarchet

[email protected]

150 Aldersgate StreetLondon EC1A 4AB

England, U.K.Telephone: +44 (0) 20 7334 9191Facsimile: +44 (0) 20 7651 1637

E-mail: [email protected]: www.moorestephens.com

Business DevelopmentLeon Hou

[email protected]

20F Yueda Plaza889 Wanhangdu Road

Jing’an DistrictShanghai 200042

The People’s Republic of ChinaTelephone: +86 (21) 6290 5855Facsimile: +86 (21) 6290 5899

E-mail: [email protected]: www.moorestephens.com

1

CONTENTS

Introduction 2Committees 5Regional Executive Offices 7Index 11International Direct Dialling Codes 17World Time Zones 182013/2014 Calendar 19Member Firms 21Correspondent/Associated Firms 222E-mail Country Codes 232Personal Contact Details 233

The information in this directory is correct at the time of going to press (September 2014)

© Moore Stephens International Limited 2014

This directory lists the firms and companies that are members of Moore Stephens International Limited, correspondent firms and, in the case of North America, all listed firms are members of Moore Stephens North America, which is itself a member of Moore Stephens International Limited. All the firms and companies listed are independent entities, owned and managed in each location. Neither their membership of Moore Stephens International Limited nor their inclusion in this directory should be construed as constituting or implying any partnership between them.

Africa 7 18 22 688 26.2

Asia Pacific region 13 17 42 2,292 70.8

Australasia region 2 18 29 1,065 153.0

China region 1 3 47 5,909 276.7

Europe region 43 159 321 8,140 980.0

Latin America region 17 27 33 1,382 41.8

Middle East region 14 15 27 626 22.6

North America region* 8 50 146 6,979 1,111.0

105 307 667 27,081 2,682.1

WORLDWIDE STATISTICS

Members andcorrespondents Countries Firms Offices

Principals and staff

Fee income

US$m

*Includes Bermuda and The Caribbean

2

INTRODuCTION

The Membership of Moore Stephens International Limited“MSIL” at the time of going to press – September 2014 –comprises 307 leading independent accounting andconsulting firms with a total of 667 offices across 105countries. Details of current MSIL membership can beaccessed through the Moore Stephens International websiteat www.moorestephens.com under “Locations”.

A wide range of professional services has been developed bythe member firms over the 100 years since Moore Stephenswas first founded to assist clients in meeting theircross-border commercial objectives. These are complementedby local services in each country to the same high standardof personal service that is the Moore Stephens tradition. Servicesare provided in compliance with relevant national legislation and professional regulation.

Les membres de Moore Stephens International Limited“MSIL” à la mise à jour – septembre 2014 – sont constitués de307 cabinets comptables et conseils indépendants reprenantun total de 667 bureaux situés dans 105 pays différents. Lesréférences des membres actuels de MSIL sont accessibles surle site internet de Moore Stephenswww.moorestephens.com sous la rubrique “localisation”.

Depuis que Moore Stephens a été fondé il y a 100 ans, lessociétés membres ont développé une large gamme deservices professionnels, avec pour objectif d’assister lesclients dans la réalisation de leurs objectifs commerciaux àtravers le monde. Ceci a été complété par la mise en placede services locaux dans chaque pays, offrant un servicepersonnalisé et de grande qualité, comme l’exige latradition Moore Stephens. Les services sont fournisconformément à la législation nationale et aux règlementsprofessionnels applicables.

Zum Zeitpunkt der Drucklegung, im September 2014, umfasstdas Netzwerk Moore Stephens International Limited “MSIL”307 führende unabhängige Wirtschaftsprüfungs- undberatungsfirmen mit insgesamt 667 Büros in 105 Ländern.Detaillierte Informationen der aktuellen Mitgliedsfirmensind auf der Moore Stephens International Internet-Seitewww.moorestephens.com unter “Locations” erhältlich.

Während der 100 Jahre seit der Gründung von MooreStephens haben die selbständigen Mitgliedsfirmen einegroße Palette professioneller Dienstleistungen entwickelt,um Mandanten bei ihrer Arbeit über Grenzen hinweg zuunterstützen und zwar mit dem Standard, der bei MooreStephens Tradition ist. Dienstleistungen werden unterEinhaltung maßgeblicher nationaler Gesetze undberufsrechtlicher Vorgaben erbracht.

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En el momento de publicación de este directorio – Septiembre de2014 –, la afiliación a Moore Stephens International Limited“MSIL” contaba con 307 firmas punteras independientes deauditores y consultores con un total de 667 oficinas en 105países. Detalle actualizado de la afiliación a MSIL puedeencontrarse en la página Web www.moorestephens.com enel apartado “Locations”.

La firma ha desarrollado un extenso abanico de serviciosprofesionales a través de los 100 años transcurridos desdeque se creó Moore Stephens, con el objetivo de ayudar a losclientes a alcanzar sus objetivos internacionales. En cadapaís, los servicios locales complementan a los internacionales,siempre al elevado nivel personal y profesional que ha sidosiempre tradición de Moore Stephens. Los servicios se prestande acuerdo a la legislación nacional y a la regulaciónprofesional relevante.

Il Gruppo Moore Stephens International Limited “MSIL”, alladata di stampa della presente Guida – Settembre 2014 –riunisce più di 307 tra società di revisione, consulenza e studiprofessionali, totalmente indipendenti tra loro, per un totaledi 667 uffici in 105 Paesi. E’ possibile visionare tutte leinformazioni circa il Gruppo MSIL collegandosi al sitointernet www.moorestephens.com e cliccando sul link“Locations”.

Da quando Moore Stephens è stata fondata – 100 anni fa –le società e gli studi membri hanno sviluppato una largagamma di servizi professionali con lo scopo di assistere iclienti nella realizzazione dei loro obiettivi anche attraversoPaesi diversi nel mondo. Cosicchè in ogni Paese possonoessere utilizzati servizi professionali allo stesso livello diqualità del servizio personalizzato che è nella tradizione diMoore Stephens. I servizi sono offerti nel rispetto dellalegislazione nazionale e della regolamentazione professionale.

À data da publicação deste directório, Setembro de 2014, asociedade Moore Stephens International Limited (MSIL)integra 307 empresas independentes de auditoria econsultoria com um total de 667 escritórios situados em 105países diferentes. Para mais informações sobre as empresasassociadas da MSIL consulte o website da Moore StephensInternational em www.moorestephens.com no link“Locations”.

Desde que foi constituída, há mais de 100 anos, os membrosda organização têm vindo a desenvolver uma grandevariedade de serviços profissionais, com o objectivo decontribuir para ajudar os seus clientes a alcançarem osobjectivos comerciais. Os serviços prestados a nívelinternacional são complementados por serviçospersonalizados de elevado nível profissional, que aliás é atradição da Moore Stephens. Os serviços são prestados emconformidade com a legislação e as normas profissionaisnacionais aplicáveis.

4

INTRODuCTION

На момент выхода в печать справочника «сентябрь 2014 года» сеть Моор Стивенс Интернэшнл Лимитед («МСИЛ») включала 307 ведущих независимых бухгалтерских и консалтинговых фирм с 667 офисами в 105 странах. Информацию о текущем состоянии сети МСИЛ можно получить на международном вэбсайте www.moorestephens.com в разделе «Locations».

Широкий диапазон профессиональных услуг разработан фирмами-членами за более чем 100 лет с даты основания Моор Стивенс, с целью оказания содействия клиентам в осуществлении их международных коммерческих задач. Эти услуги дополняются местными услугами в каждой стране на том же высоком уровне персонального обслуживания, которые стали традицией Моор Стивенс. Услуги предоставляются в соответствии с соответствующим национальным законодательством и нормативно-правовым регулированием профессиональной деятельности.

马施云国际有限公司成员所集团 (MSIL) 于付印日期 - 2014 年九月份 - 在全球的 105 个国家内的 307 家领先的独立会计和咨询公司一共设有 667 个办事处 . 查看目前 MSIL 成员所的最新资料可以浏览马施云国际网址 www.moorestephens.com 中 Locations 网页 .

马施云 100 年来透过旗下成员所为客户提供多类专业服务, 协助客户达成其跨国商业目标 . 而旗下的办事处遍设世界各地，故可为客户提供同等高水平及殷切的服务，这也是马施云多年来所建立的传统 . 在遵守国家有关法律和专业监管下提供服务.

ان أعضاء مور ستيفنس انترناشيونال المحدودة تضم حتى ايلول 2014 , 307 مكتب �رائد في المحاسبة واإلستشارات ما مجموعه 667 مكتب موزعين حول 105 دولة

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الألعضاء المهنية من قبل الشركات الخدمات تم تطوير مجموعة واسعة من لمساعدة اولى, كمرحلة ستيفنس مور منذتأسيس سنة 100 ال مر على

على تحقيق اهدافها التجارية حول العالم العمالء

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واألنظمة المحلية والقوانين بالتشريعات تمتثل المتوفرة الخدمات جمبع ان المهنية

5

COMMITTEES

International Policy Committee

Richard Moore ChairmanAndy J. Armanino - North AmericaMarco S. Carlei - AustralasiaLouis Grassi - North AmericaLIANG Chun - ChinaHerjanto Lutanto - Asia PacificProf. Dr. Jens Poll WP/StB/RA - Europe

International Technical Committee

Michael Hathorn - London - Europe ChairmanIdris Atcha - Kuwait City - Middle EastKevin W. Neville - Melbourne - AustralasiaCharles Reid - Durban - South AfricaHelen H. L. Tang - Hong Kong - Asia PacificZHOU Long (Joe) - Beijing - ChinaDavid Chopping - London - Europe Secretary

Moore Stephens Asia Pacific LimitedExecutive Committee

Herjanto Lutanto - Jakarta ChairmanHelen H. L. Tang - Hong Kong Vice ChairmanNobuyuki Ishiwata - TokyoMichael Kao - TaipeiNeo Keng Jin - SingaporeAlex Kuo - TaipeiChaovana Viwatpanachati - BangkokLeon Hou - Shanghai Executive Assistant

Moore Stephens AustralasiaExecutive Committee

Marco S. Carlei - Melbourne ChairmanJim Gouskos - AdelaideEric Hummer - CanberraNeil Pace - PerthKen Pickard - QueenslandRobert Southwell - Sydney

Moore Stephens ChinaExecutive Committee

LIANG Chun - Beijing ChairmanZHOU Long (Joe) - BeijingMs. LI Gaolei - BeijingWANG Quan Zhou - BeijingLI Jincai - Tianjin

6

COMMITTEES (CONTINuED)

Moore Stephens Europe LimitedExecutive Committee

Prof. Dr. Jens Poll WP/StB/RA - Berlin ChairmanGiuseppe A. Barranco - MilanHolger Buch RA - AlmereIga Kwaśny - WarsawBurak Onur - IstanbulChristoph Schlotthauer - ParisDr. Manfred Schwarz - ViennaPaul Stockton - LondonJan Poul Crilles Tønnesen - CopenhagenFrans Verschelden - BrusselsChristopher Rawden - Brussels Executive Director

Moore Stephens Latin America Inc.Executive Committee

Mauricio Durango Pérez - Quito Secretary Hélio Eiji Yamasaki - JoinvilleValeria Gagliani - Buenos Aires Executive Director

Moore Stephens Middle East Ltd.

John Adcock - DubaiMohamed H.S. El Ayouty - Jeddah

Moore Stephens North America Inc.Board of Directors

Louis Grassi - New York, NY ChairmanAndy J. Armanino - San Ramon, CAThomas F. Bonadio - Rochester, NYNick Decosimo - Chattanooga, TNMark Fagan - New York, NYGreg Hutchins - Los Angeles, CAThomas P. Rosenbach - Grand Rapids, MISteven Sacks CPA - Saddle Brook, NJ Executive Director

Moore Stephens South Africa (Pty) Ltd.

Charles Reid - Durban ChairmanAndrew Bennie - PretoriaBrett Berriman - PietermaritzburgGeorge Friend - Port ElizabethJo Viviers - HumansdorpJohan Pretorius - East LondonJohan Vermeulen - Cape TownLeonard Roberts - Benoni, East RandPieter-Louw van der Ahee - Stellenbosch

7

REgIONAL ExECuTIvE OffICES

Moore Stephens International LimitedLONDON

150 Aldersgate StreetLondonEC1A 4ABEnglandUK

Telephone: +44 (0) 20 7334 9191Facsimile: +44 (0) 20 7651 1637E-mail: [email protected]: www.moorestephens.com

Richard Moore Chairman [email protected] Hathorn Chief Operating Officer [email protected] Newby Director of Sales [email protected] Skeels-Smith International Liaison Manager [email protected] Deacon Senior International Administrator [email protected] Littler Marketing Manager [email protected] Sarchet Marketing Executive [email protected]

Moore Stephens Asia Pacific LimitedHONG KONG

905 SilvercordTower 230 Canton RoadTsimshatsuiKowloonHong Kong

Telephone: +852 2375 3180Facsimile: +852 2375 3828E-mail: [email protected]: www.msapl.com

Herjanto Lutanto Chairman [email protected] Tang Secretariat [email protected] Hou Executive Assistant [email protected]

8

REgIONAL ExECuTIvE OffICES (CONTINuED)

Moore Stephens AustralasiaMELBOURNE

Level 10530 Collins StreetMelbourneVictoria 3000Australia

Telephone: +61 (0) 3 8635 1800Facsimile: +61 (0) 3 8102 3400E-mail: [email protected]: www.moorestephens.com.au

Marco S. Carlei Australia Managing Director [email protected] Rickerby New Zealand Managing Director [email protected] Antonius Moore Stephens Australia Chief Operating Officer [email protected]

Moore Stephens ChinaBEIJING

12th Floor, Building 716 Xi Si Huan Zhong RoadHaidian DistrictBeijing 100039The People’s Republic of China

Telephone: +86 (10) 5835 0001Facsimile: +86 (10) 5835 0006E-mail: [email protected]: www.dahua-cpa.com

LIANG Chun Chairman [email protected]. LI Gaolei International Liaison [email protected]

Ms LI Gaolei, China Desk Liaison, is the only point of contact in China for MSIL member firms with enquiries into China.

9


Moore Stephens Europe LimitedBRUSSELS

Avenue Louise 209A1050 BrusselsBelgium

Telephone: +32 (0) 2 627.18.32Facsimile: +32 (0) 2 644.67.89E-mail: [email protected]

Prof. Dr. Jens Poll WP/StB/RA Chairman [email protected] Rawden Executive Director [email protected] Denooze Office Manager [email protected] Kronbergs European Tax Coordinator [email protected] Spaul European Technical Director [email protected]

Gill Spaul - Telephone: +44 (0)20 7651 1859Zigurds Kronbergs - Telephone: +44 (0)1284 811752

Moore Stephens Latin America LimitedQUITO

Av. Amazonas N21-147 y RoblesEdif. Río AmazonasQuitoEcuador

Telephone: +593 2 2554 656Facsimile: +593 2 2506 866E-mail: [email protected]: http://msla.moorestephens.com

Mauricio Durango Pérez Chairman [email protected] Gagliani Regional Executive Director [email protected]

Moore Stephens Middle East LtdDUBAI

Courier Address:Suite 202Zalfa BuildingAl GarhoudDubaiUnited Arab Emirates

Mailing AddressP.O. Box 28817

DubaiUnited Arab Emirates

Telephone: +971 4 282 0811/0783Facsimile: +971 4 282 0812E-mail: [email protected]: http://middleeast.moorestephens.com

John Adcock Chairman [email protected] H.S. El Ayouty Vice Chairman [email protected]

10


Moore Stephens North America, IncSADDLE BROOK

250 Pehle AvenuePark 80 West, Plaza 2Suite 200Saddle BrookNJ 07663U.S.A.

Telephone: +1 (201) 291 2660Facsimile: +1 (201) 368 1944E-mail: [email protected]: www.msnainc.org

Louis Grassi Chairman [email protected] Sacks CPA Executive Director [email protected] DeFelice Sr Manager - Communications & Program Dev [email protected]

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INDEx Of CITIES

ALbANIA

Tirana 21

ALgERIA

Algiers 21

ANDORRA

Andorra 21

ARgENTINA

Buenos Aires 22

AuSTRALIA

Adelaide 23Adelaide - Camden Park 223Brisbane 23Burdekin 24Cairns 24Canberra 24Gold Coast 25Innisfail 25Melbourne 22/26Perth 26Sydney 27Toowoomba 27Townsville 28

AuSTRIA

Amstetten 33Graz 30Innsbruck 31Klagenfurt 31Linz 31/32Ried Im Innkreis 32/34Salzburg 33Steyr 34Vienna 28/29/30Wels 34

AzERbAIjAN

Baku 35

bAhAMAS

Nassau 35

bAhRAIN

Manama 36

bANgLADESh

Dhaka 36

bELgIuM

Antwerp 37Brussels 37Ghent 38

bELIzE

Belize City 38

bERMuDA

Hamilton 38/39

bOLIvIA

La Paz 40Santa Cruz De La Sierra 39

bOTSWANA

Botswana 40Gaborone 223

bRAzIL

Belo Horizonte 41Campinas 41Curitiba 41Florianópolis 42Fortaleza 42Joinville 42Porto Alegre 43Ribeirão Preto 43Rio De Janeiro 43São Luis 224São Paulo 40/44

bRITISh vIRgIN ISLANDS

Tortola 44

buLgARIA

Sofia 45

buRuNDI

Bujumbura 45

CANADA

Edmonton 46Port Coquitlam 46Toronto 47Vancouver 47White Rock 48

CAyMAN ISLANDS

Grand Cayman 48

ChANNEL ISLANDS

Channel Islands 48

ChILE

Santiago 49

ChINA

Beijing 49/56Changchun Branch 50Changsha Branch 50Chengdu Branch 51Dalian Branch 51Guangzhou Branch 51Haikou Branch 51Hangzhou Branch 52Hefei Branch 52Hohehot Branch 52Jinan Branch 52Kunming Branch 53Nanchang Branch 53Nanjing Branch 53Qingdao Branch 53Shanghai 224Shanghai Branch 50

12

INDEx Of CITIES (CONTINuED)

Shenyang Branch 54Shenzhen Branch 50Suzhou Branch 54Taiyuan Branch 54Tianjin 57Wuhan Branch 54Xian Branch 55Zhengzhou Branch 55Zhuhai Branch 55

COLOMbIA

Bogota 57/58

CONgO (DRC)

Kinshasa 58

COOk ISLANDS

Cook Islands 58

COSTA RICA

San José 58

CROATIA

Varaždin 59Zagreb 59

CypRuS

Limassol 60Nicosia 59

CzECh REpubLIC

Domažlice 60Pilsen 61Prague 61

DENMARk

Aarhus 63/66Copenhagen 62/63Esbjerg 67Farum 63Fjerritslev 65Fredericia 66Hanstholm 64Hurup 64Kolding 66Nykøbing Mors 65Skive 65Thisted 64

DOMINICAN REpubLIC

Santo Domingo 67

ECuADOR

Guayaquil 68/69Quito 68/69

EgypT

Alexandria 70Cairo 70

EL SALvADOR

San Salvador 224

ESTONIA

Estonia 70Pärnu 225

fINLAND

Helsinki 71Hämeenlinna 71Tampere 71

fORMER yugOSLAv REpubLIC Of MACEDONIA

Skopje 72

fRANCE

Cambrai 72Paris 72Villeneuve-d’ascq / Lille 73

gERMANy

Ahrensburg 74Berlin 73/74Bielefeld 75Dortmund 75Duisburg 76Düsseldorf 76Frankfurt Am Main 77Goslar 77Hamburg 78Hannover 78Iserlohn 79Karlsruhe 79Kassel 80Koblenz 80Mannheim 81Munich 81Nürnberg 82Osnabrück 82Ulm 83Wuppertal 83

gIbRALTAR

Gibraltar 84

gREECE

Piraeus 84/85

guATEMALA

Guatemala City 85

guERNSEy

Guernsey 86

hONDuRAS

San Pedro Sula 87Tegucigalpa 86

hONg kONg

Hong Kong 87/88Shanghai 88

huNgARy

Budapest 89/90Komárom 90

13


ICELAND

Iceland 90

INDIA

Aurangabad 90Bangalore 91Chennai 91/92Hyderabad 92Kannur 92Kochi 93Kolkata 93Kolkata - City 94Kozhikode 94Mumbai 94/95Mumbai - City 95New Delhi 95/96Thiruvananthapuram 96Thrissur 96Tirunelveli 96Visakhapatnam 97

INDONESIA

Jakarta 97

IRAq

Erbil 98

IRELAND

Cork 98Dublin 98Limerick 99

ISLE Of MAN

Isle Of Man 99/100/101

ISRAEL

Tel Aviv 102

ITALy

Alba 225Ancona 226Bolzano 105Catania 226Firenze 226Genoa 226Messina 103Milan 102/104/225Modena 227Naples 227Padova 103Reggio Emilia 103Rome 105/227Torino 227Treviso 228Verona 228

jApAN

Tokyo 106

jERSEy

Jersey 106/107

jORDAN

Amman 108

kAzAkhSTAN

Almaty 108

kOREA

Seoul 109

kuWAIT

Kuwait City 109

LATvIA

Riga 110

LEbANON

Beirut 110

LIEChTENSTEIN

Liechtenstein 110/228

LIThuANIA

Vilnius 110

LuxEMbOuRg

Luxembourg 111

MACEDONIA, fyRO

Macedonia, Fyro 111

MALAySIA

Johor Bahru 111Kuala Lumpur 112Kuching 112Labuan 113

MALTA

Marsa 113

MAuRITIuS

Port Louis 113

MExICO

Aguascalientes 120Ciudad Victoria 114Colima 115Guadalajara 115Hermosillo 115León 116Mexico City 114/117/118Monterrey 118Mérida 116Piedras Negras 119Puebla 119Querétaro 119Reynosa 114Saltillo 118San Luis Potosí 120

MONACO

Monte Carlo 120

14


MOROCCO

Casablanca 121Tangier 121

NEThERLANDS

Almere - Amsterdam Area 125Amersfoort / Hoevelaken - Central Area 126Amsterdam 126Amsterdam - Airport 121Amsterdam - City 122Baarn 127Breda - South West Area 124Bussum - Amsterdam Area 126Eindhoven 122Goes - Port Of Vlissingen Area 125Meppel - Northern Area 126Mijdrecht - Amsterdam Area 122Rosmalen / Den Bosch 123Rotterdam 124/125Tilburg 123

NEW zEALAND

Auckland 127Christchurch 128Dunedin 128Hastings 129Hawkes Bay 129Masterton 129Wanganui 130Wellington 130

NICARAguA

Managua 131

NIgERIA

Lagos 229Nigeria 131

NORWAy

Oslo 131/132

OMAN

Muscat 132

pAkISTAN

Islamabad 133Karachi 133Lahore 133

pApuA NEW guINEA

Port Moresby 134

pARAguAy

Asuncion 134

pERu

Lima 134

phILIppINES

Makati City 135

pOLAND

Gdańsk 135Warsaw 135/136

pORTugAL

Funchal 137Lisbon 136Oporto 136

qATAR

Doha 137

ROMANIA

Bucharest 138

RuSSIAN fEDERATION

Moscow 138/139/229Novosibirsk 139Sakhalin 140St. Petersburg 139Vladivostok 140

SAuDI ARAbIA

Al-khobar 142Jeddah 141Riyadh 141

SENEgAL

Dakar 142

SERbIA

Belgrade 143

SEyChELLES

Victoria 143

SINgApORE

Singapore 144

SLOvAkIA

Banská Bystrica 145Bratislava 144

SOuTh AfRICA

Cape Town 145/146Durban 147East London 147East Rand 147George 148Humansdorp 148Jeffreys Bay 148Johannesburg 149Kimberley 149Lichtenburg 149Pietermaritzburg 150Port Elizabeth 150Pretoria 151Stellenbosch 151

SOuTh kOREA

South Korea 152

15


SpAIN

Barcelona 152Bilbao 153Cordoba 155Granada 156Logroño 153Madrid 152/154Marbella 154Oviedo 154Palma De Mallorca 155Sevilla 155/156Valencia 155Valladolid 156Vitoria 153Zaragoza 156

SRI LANkA

Colombo 230Sri Lanka 156

SWEDEN

Gothenburg 157Malmö 158Stockholm 158

SWITzERLAND

Aarau 159Geneva 158/159/160Lausanne 160Lucerne 161Lugano 161Neuchâtel 162Nyon 162St Gallen 163Zug 163Zurich 163

TAIWAN (ROC)

Kaohsiung 164Taichung 164Taipei 164

ThAILAND

Bangkok 165

TuNISIA

Tunis 165

TuRkEy

Ankara 166Istanbul 166Ordu 166

ukRAINE

Kiev 167Odessa 167

uNITED ARAb EMIRATES

Abu Dhabi 168Dubai 167Jebel Ali 168Sharjah 168

uNITED kINgDOM

Bath 171/172Belfast 172Birmingham 172Bristol 173Chatham 173Chichester 174Coleraine 174Corby 175Derry ~ Londonderry 175Edinburgh 176Enfield 176Glasgow 177Guildford 177Isle Of Wight 177Larne 178Limavady 178Liverpool 178London 169/170/171Manchester 179Norwich 230Peterborough 179Salisbury 180Scarborough 180Southampton 180/181Stoke On Trent 181Watford 181

uNITED STATES Of AMERICA

AlabamaHuntsville 194

ArkansasFayetteville 192Little Rock 197

CaliforniaCamarillo 185Encino 192Long Beach 197Los Angeles 198Ontario 206Orange County 207Pasadena 208Redlands 209San Diego 211San Francisco 211San Jose 212San Ramon 212Visalia 216Westlake Village 216

ConnecticutNorwalk 206

FloridaMiami 202Orlando 207Tallahassee 215Tampa Area 216

GeorgiaAtlanta 183Brunswick 185Dalton 191Duluth 192Marietta 199

IllinoisChicago 187Itasca 195Naperville 202

IndianaBloomington 183

16


Carmel 186Columbus 188Indianapolis 194Seymour 213

KentuckyLexington 196Louisville 199

MarylandMaryland 200

MassachusettsBoston 184Cambridge 185

MichiganDetroit 191Grand Rapids 193

MissouriSt. Charles 214St. Louis 215

New JerseyCranford 190Saddle Brook 182Springfield 214

New MexicoAlbuquerque 182

New YorkJericho 195New York 204/205Rochester 210White Plains 217

North CarolinaRaleigh 209

OhioCincinnati 187Cleveland 188Columbus 188/189Coshocton 189Lima 196Medina 201Millersburg 202New Philadelphia 203Wooster 217Zanesville 218

OregonPortland 209

PennsylvaniaPhiladelphia 208

TennesseeChattanooga 186Knoxville 196Memphis 201Nashville 203

TexasDallas 190Fort Worth 193Houston 193

VirginiaMclean 200

WashingtonSeattle 213

uRuguAy

Montevideo 218

vENEzuELA

Caracas 219

vIETNAM

Da Nang City 220

Hanoi 219Ho Chi Minh City 220Son La Province 220

yEMEN

Sana’a 221

zAMbIA

Lusaka 221

zIMbAbWE

Bulawayo 231

17

INTERNATIONAL DIRECT DIALLINg CODES

The following dialling codes are used for direct dialling from onecountry to another. A dialling-out code is used for the country fromwhich the call is going. For example, to call from Singapore toSwitzerland, you will dial 001 41 followed by the city code and theexchange number.

Note: Where an asterisk* appears, it means that you should pause for an announcement or a dialling tone before continuing to dial the next code.

For International dialling the ‘0’ at the beginning of a city code should be omitted.

Dial-out Dial-in Code CodeAlbania 00 355Andorra 00 376Argentina 00 54Australia 0011 61Austria 00 43Azerbaijan 00 994Bahamas 011 1 242Bahrain 00 973Bangladesh 00 880Belgium 00 32Belize 00 501Bermuda 011 1 441Bolivia 00 591Botswana 00 267Brazil 00 55British Virgin Is. 011 1 284Bulgaria 00 359Burundi 00 257Canada 011 1Cayman Islands 011 1 345Channel Islands 00 44Chile 00 56China 00 86Colombia 009 57Costa Rica 00 506Croatia 00 385Cyprus 00 357Czech Republic 00 420Denmark 00 45Dominican Republic 011 1 809Ecuador 00 593Egypt 00 20Estonia 00 372Finland 00 358France 00 33Germany 00 49Gibraltar 00 350Greece 00 30Guatemala 00 502Guernsey 00 44Honduras 00 504Hong Kong 001 852Hungary 00 36Iceland 00 354India 00 91Indonesia 00 62Iran 00 98Iraq 00 964Ireland 00 353Isle of Man 00 44Israel 00 972Italy 00 39Japan 010 81Jersey 00 44Jordan 00 962Kazakhstan 810 7

Dial-out Dial-in Code CodeKorea (South) 00 82Kuwait 00 965Latvia 00 371Lebanon 00 961Liechtenstein 00 423Lithuania 00 370Luxembourg 00 352Macedonia, FYRO 00 389Malaysia 00 60Malta 00 356Mauritius 00 230Mexico 00 52Moldova 00 373Monaco 00 377Morocco 00 212Netherlands 00 31New Zealand 00 64Nigeria 009 234Nicaragua 00 505Norway 00 47Oman 00 968Pakistan 00 92Panama 00 507Paraguay 002 595Peru 00 51Philippines 00 63Poland 00 48Portugal 00 351Qatar 00 974Romania 00 40Russian Fed. 8*10 7Saudi Arabia 00 966Serbia 00 381Seychelles 00 248Singapore 001 65Slovakia 00 421Slovenia 00 386South Africa 00 27Spain 00 34Sri Lanka 00 94Sweden 00 46Switzerland 00 41Syria 00 963Taiwan 002 886Thailand 001 66Tunisia 00 216Turkey 00 90UAE 00 971Ukraine 00 380United Kingdom 00 44Uruguay 00 598USA 011 1Venezuela 00 58Vietnam 00 84Yemen 00 967

18

WORLD TIME zONES

Distance shown in miles is that of a direct flight from London Heathrow. For local time add or subtract from GMT as indicated. There may be some inconsistencies of 1-2 hours in some cities caused by the use of daylight saving.

London Distance LocalTo Miles TimeAbuja 3110 +1Almaty 3487 +6Amman 2280 +2Amsterdam 231 +1Antananarivo 5652 +3Asuncion 6588 –4Athens 1500 +2Auckland 11404 +12Baghdad 2548 +3Bahrain 3163 +3Baku 2472 +4Bangkok 5919 +7Barcelona 717 +1Beijing 5073 +8Beirut 2153 +2Belgrade 1047 +1Belize City 6037 –6Berlin 594 +1Bogota 5281 –5Bratislava 825 +1Brussels 217 +1Budapest 913 +1Buenos Aires 6915 –3Bujumbura 4158 +2Cairo 2188 +2Calcutta 4958 +5½Caracas 4656 –4½Copenhagen 611 +1Curaçao 4780 –4Damascus 2203 +2Delhi 4180 +5½Dhaka 4969 +6Doha 3246 +3Douglas 255 GMTDubai 3403 +4Dublin 279 GMTFrankfurt 406 +1Gaborone 5476 +2Geneva 468 +1Gibraltar 1097 +1Grand Cayman 5863 –5Guatemala City 5585 –6Guernsey 183 GMTHamilton 3442 –4Hanoi 7298 +7Helsinki 1148 +2Hong Kong 5989 +8Istanbul 1552 +2Jakarta 7287 +7Jeddah 2955 +3Jersey 187 GMTJohannesburg 5634 +2Karachi 3935 +5Kishinev 1363 +2Kuala Lumpur 6557 +8Kuwait City 2894 +3La Paz 7464 –4Lima 6370 –5Lisbon 972 GMTLjubljana 759 +1Luxembourg 310 +1Madrid 774 +1Managua City 5407 –6

London Distance LocalTo Miles TimeManama 3973 +3Manila 6681 +8 Mauritius 6075 +4Mexico City 5543 –6Milan 609 +1Monte Carlo 652 +1Montevideo 8240 –3Montreal 3241 –5Moscow 1557 +3Mumbai 4478 +5½Munich 590 +1Muscat 3622 +4Naples 1011 +1Nassau 4344 –5New York 3440 –5Nice 647 +1Nicosia 2028 +2Oslo 749 +1Palma 833 +1Panama City 5672 –5Papua New Guinea 12466 +10Paris 215 +1Perth 9008 +8Prague 650 +1Quito 5713 –5Rarotonga 12321 –10½Reykjavik 1187 GMTRiga 1035 +3Rome 907 +1Sana’a 3486 +3San Francisco 5351 –8San Salvador 5559 –6Santa Domingo 5018 –4Santiago 7406 –4São Paulo 5896 –3Seoul 5662 +9Singapore 6754 +8Skopje 1230 +1Sofia 1258 +2Stockholm 898 +1Sydney 10568 +10Taipei 9057 +8Tallinn 1111 +1Tangier 1132 GMTTegucigalpa 5358 –6Tehran 2731 +3½Tel-Aviv 2216 +2Tirana 1178 +1Tokyo 5955 +9Toronto 3545 –5Tortola 5232 –4Tunis 1138 +1Vancouver 4707 –8Varaždin 882 +1Victoria 5060 +4Vienna 790 +1Vilnius 1284 +2Vladivostok 8050 +10Warsaw 899 +1Washington 3665 –5Zurich 490 +1

19

2014/2015 CALENDAR

2014

2015

S M T W T F SJanuary

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

April 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

October 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

S M T W T F SFebruary

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

May 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

August 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

S M T W T F SMarch

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

June 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

September 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

December 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

S M T W T F SJanuary

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

April 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

October 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

S M T W T F SFebruary

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

May 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

August 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

S M T W T F SMarch

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

June 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

September 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

December 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

21

AALbANIA gMT+1

“INTER B.B.K – Auditing” sh.p.kTIRANA

Sheshi “Wilson”Rruga “Sulejman Delvina”Kulla “Fati”Apartmenti 23Albania

Telephone: +355 (42) 203086Facsimile: +355 (42) 266886E-mail: [email protected]

Esmeralda Balluku

International Liaison: Esmeralda Balluku [email protected]

ALgERIA gMT+1

Moore Stephens IFI SARLALGIERS

Tim Woodward Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton – [email protected] or Tim Woodward – [email protected] in London, UK

ANDORRA gMT+1

Services available through the member firm in Barcelona, Spain

22

ARgENTINA gMT-3

Moore Stephens – Suarez & MenendezBUENOS AIRES

Maipu 94212th FloorC1006ACNBuenos AiresArgentina

Telephone: +54 (11) 4103 9500Facsimile: +54 (11) 4315 0959/4103 9561E-mail: [email protected]: www.suarez-menendez.com

Julio O. SuarezAlejandro J. GalvanAlfredo A. EsperonMaria D. CibeiraCr. Jose Manuel Meijomil

Roberto C. CoxHoracio L. MartinezMaria E. CastroGustavo A. CarlinoFrancisco Di Martino

International Liaison: Roberto C. Cox [email protected]

International Tax - Personal:

Maria D. Cibeira [email protected]

International Tax - Corporate:

Maria E. Castro [email protected]

AuSTRALIA gMT+8/10

Moore Stephens AustraliaMELBOURNE



Don Boyd Chairman [email protected] Antonius Chief Operating Officer [email protected]

23

AAuSTRALIA (CONTINuED) gMT+8/10David Stevens National Head of Professional Standards [email protected] T: +61 (0)3 8635 1959Dean Ardern National Technical Accounting Manager [email protected] T: +61 (0)3 8779 6558Kate Holcombe National Marketing Manager [email protected] T: +61 (0)3 8635 1819Stefanie Uzunovski National Communications Manager [email protected] T: +61 (0)3 8635 1813Linda Cummings Executive Assistant [email protected] T: +61 (0)3 8635 1946

Moore StephensADELAIDE

Level 481 Flinders StreetAdelaideSouth Australia 5000Australia

Mailing AddressGPO Box 2039

AdelaideSouth Australia 5001

Australia


Rick BasheerCristina ClementePeppe Fusco

Jim GouskosTim SiebertSam Woods

International Liaison: Jim Gouskos [email protected]

Moore Stephens QueenslandBRISBANE

Level 1210 Eagle StreetBrisbaneQueensland 4001Australia


Robert ClarkeDavid GreggRichard HoultMichael McDonaldKen Pickard

Vanessa de WaalBob BlurtonStephen CoatesRichard Wheeler

International Liaison: Ken Pickard [email protected]

International Tax: Richard Wheeler [email protected]

24

AuSTRALIA (CONTINuED) gMT+8/10

Moore Stephens QueenslandBURDEKIN

Burdekin167 Queen StreetAyrQueensland 4807Australia

Telephone: +61 (0) 4783 8000Facsimile: +61 (0) 4783 6703E-mail: [email protected]: www.moorestephens.com.au

Daniel Horan



Moore Stephens QueenslandCAIRNS

120 Spence StreetCairnsQueensland 4870Australia


Greg Archer



Moore Stephens CanberraCANBERRA

Level 110 Townshend StreetPhillipACT 2606Australia

Mailing AddressPO Box 6006

MawsonACT 2607Australia


Eric Hummer (Managing Partner)Selina Stanford

Ian Hollow

International Liaison: Eric Hummer [email protected]

25

AAuSTRALIA (CONTINuED) gMT+8/10

Moore Stephens QueenslandGOLD COAST

Level 31 Lawson StSouthportQueensland 4215Australia

Mailing AddressPO Box 2525

SouthportQueensland 4215

Australia


Kim BourkeTusar Mia

Jacques VorsterDavid Mackie



Moore Stephens QueenslandINNISFAIL

88 Rankin StreetInnisfailQueensland 4860Australia


Greg Archer


International Liaison and Tax:

Richard Wheeler [email protected]

26


Moore StephensMELBOURNE



Jean-Marie Abi-GhanemStephen L. AdrianSteven A. AllanClive BirdAndy BriggsJohn BuchananSharon BurkeMarco S. CarleiRami EltchelebiIan EvansBrett FowlerCraig GeddesAdrian KellyIan K. Kearney

Daren I.J. McDonaldNick MichaelDaniel J. MinihanSamantha MorrisKevin W. NevilleStephen J. O’FlynnJohn PaolacciScott W. PhillipsTony SchiavelloGrant SincockTim J. StillwellJonathan C. ThomasHayley UnderwoodDaren S.K. Yeoh

International Liaison: Marco S. Carlei [email protected]

International Tax: Stephen J. O’Flynn [email protected]

International Tax: Daren S.K. Yeoh [email protected]

Head of Marketing: Mikaela Smith-Chandler [email protected]

Head of Business Development:

Tiffany Wardell [email protected]

Moore StephensPERTH

Level 312 St. Georges TerracePerth WA 6000Australia


St Georges TerraceWA 6831Australia


Raymond SimpsonSyd JenkinsSuan-Lee Tan

Neil PaceClint BainbridgeDavide Costanzo

International Liaison: Neil Pace [email protected]

International Tax: Davide Costanzo [email protected]

27

AAuSTRALIA (CONTINuED) gMT+8/10

Moore StephensSYDNEY

Level 15135 King StreetSydneyNSW 2000Australia


Robert SouthwellScott WhiddettJoe ShannonSpiro TzannesCharlie ViolaChris ChandranHoward BadgerAllan MortelMartin FowlerMichael Dundas

Alan MaxJustin ReynoldsScott McGillCraig HughesJohn GavljakMelissa AlexanderMichael HirdTrent HancockMartin Booth

International Liaison: Robert Southwell [email protected]

International Tax: Howard Badger [email protected]


Allan Mortel [email protected]

Moore Stephens QueenslandTOOWOOMBA

Ground Floor632 Ruthven StreetToowoombaQueensland 4350Australia

Telephone: +61 (0) 7 46 163 000Facsimile: +61 (0) 7 46 391 977E-mail: [email protected]: www.moorestephens.com.au

Brett Collins



28


Moore Stephens QueenslandTOWNSVILLE

“Northtown”Level 5, 280 Flinders StreetTownsvilleQueensland 4810Australia


Chris LandTroy Popham

John Zabala FCATrina Willis


International Liaison: Troy Popham [email protected]


AuSTRIA gMT+1

Moore Stephens City Treuhand GmbHWirtschaftsprüfungs- und SteuerberatungsgesellschaftVIENNA

Kärntner Ring 5-7A-1015 ViennaAustria

Telephone: +43 (0)1 531 74 – 0Facsimile: +43 (0)1 531 74 – 950E-mail: [email protected]: www.msct.at

Mag. Werner BraunMag. Michael Dessulemoustier- BovekerckeThomas EidherMag. Michael KainrathMag. Sabine KretschmerMag. Christoph MalzerMag. Roland Neugebauer

Mag. Stefan SzauerDr. Peter WundsamDkfm. Leopold WundsamMag. Florian WürthMag. Tamara ZsillaMag. Sandra Leitner-Hofbauer

International Liaison: Dr. Peter Wundsam [email protected]


Mag. Florian Würth [email protected]

Office also in Krems

29

AAuSTRIA (CONTINuED) gMT+1

Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprüfung Steuerberatung GmbHVIENNA

Kärntner Ring 5 - 7A-1010 ViennaAustria

Telephone: +43 (0) 502066-0Facsimile: +43 (0) 502066-9100E-mail: [email protected]: www.skz-moorestephens.at

Mag. Thomas KallingerMag. Erwin KatzmayrDr. Udo Schwarz CPA

Dr. Manfred SchwarzUniv.Doz. Dr. Reinhard SchwarzMag. Andreas Zwettler


Dr. Manfred Schwarz [email protected]

Moore Stephens Kroiss & PartnerWirtschaftspruefung GmbHVIENNA

Plankengasse 4A-1010 ViennaAustria

Telephone: +43 (1) 513 41 20Facsimile: +43 (1) 513 41 20 – 18E-mail: [email protected]: www.moorestephens-kroiss.at

Dr. Thomas KroissMag. Carmen Panwinkler

Mag. Veronika Kucerova

International Liaison and Corporate Tax:

Dr. Thomas Kroiss [email protected]


Mag. Veronika Kucerova [email protected]

Advisa Wirtschaftsprüfung GmbHVIENNA

Gudrunstrasse 1411100 ViennaAustria

Telephone: +43 (0)50807Facsimile: +43 (0)50807-900E-mail: [email protected]: www.moorestephens.at

Dkfm. Jürgen FischerDr. Ulrike Kopp-Pichler

Mag. Christoph Luger CISAMMag. Wolfgang Wesener CPA

International Liaison: MMag. Wolfgang Wesener CPA [email protected]

30

AuSTRIA (CONTINuED) gMT+1

Fischer Steuerberatung GmbHVIENNA

Kärntner Ring 5-7A-1010 ViennaAustria

Telephone: +43 (01) 877 39 00Facsimile: +43 (01) 877 39 00 30E-mail: [email protected]: www.moorestephens.at

International Liaison: Anita Fischer [email protected]

International Tax: Dkfm. Jürgen Fischer [email protected]

Royal Wirtschaftsprüfung& Steuerberatung GmbHVIENNA

Gudrunstrasse 141A-1100 ViennaAustria

Telephone: +43 (01) 602 51 51Facsimile: +43 (01) 602 51 51 – 600E-mail: [email protected]: www.royal.co.at

Dr. Ewald SchwarzMag. Eva Maria Kheil

Anna Stückler

Moore Stephens BinderWirtschaftsprüfung GmbHGRAZ

Neufeldweg 93A-8010 GrazAustria

Telephone: +43 (0316) 427 428 – 0Facsimile: +43 (0316) 427 428 – 30E-mail: [email protected]: www.binder-partner.com

Dr. Ulrike Kopp-PichlerMMag. Wolfgang Wesener CPA

Mag. Michael Binder MBA

International Liaison: MMag. Wolfgang Wesener CPA [email protected]

International Tax: Dr. Ulrike Kopp-Pichler [email protected]

31


Stauder Schuchter KempfWirtschaftsprüfungs- und Steuerberatungs GmbHINNSBRUCK

Wilhelm-Greil-Strasse 4/2-46020 InnsbruckAustria

Telephone: +43 (0) 512 908320Facsimile: +43 (0) 512 908320 30E-mail: [email protected]: www.stauder-schuchter-kempf.at

Mag. Wilfried StauderMag. Dr. Oliver Kempf

Mag. Dr. Helmut SchuchterMag. Thomas Pichler

International Liaison: Mag. Wilfried Stauder [email protected]

International Tax: Mag. Dr. Oliver Kempf [email protected]

Moore Stephens Alpen-Adria Wirtschaftsprüfungs GmbHKLAGENFURT

August-Jaksch-Strasse 2A-9020 KlagenfurtAustria

Telephone: +43 (0463) 59 25 00Facsimile: +43 (0463) 59 25 00-10E-mail: [email protected]: www.alpenadria-wp.at

Mag. Dr. Leopold Krassnig

Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprüfung Steuerberatung GmbHLINZ

Volksgartenstrasse 32A-4020 LinzAustria

Telephone: +43 (0) 502067-0Facsimile: +43 (0) 502067-9100E-mail: [email protected]: www.skz-moorestephens.at

Mag. Thomas KallingerMag. Erwin KatzmayrDr. Udo Schwarz CPA

Dr. Manfred SchwarzUniv.Doz. Dr. Reinhard SchwarzMag. Andreas Zwettler



32


Moore Stephens UniconsultWirtschaftstreuhand- undSteuerberatungsgesellschaft mbHLINZ

Lastenstrasse 38 (City Tower)A-4020 LinzAustria

Telephone: +43 (0732) 61 50 05Facsimile: +43 (0732) 61 50 05-15E-mail: [email protected]: www.uniconsult.at

Mag. DDr. Herbert Helml MMag. Andreas Payer

International Liaison: Mag. DDr. Herbert Helml [email protected]

International Tax: MMag. Andreas Payer [email protected]

Additional website - www.linz.moorestephens.com

Moore Stephens UniauditWirtschaftsprüfung GmbHRIED IM INNKREIS

Bahnhofstrasse 35aA-4910 Ried im InnkreisAustria

Telephone: +43 (0) 50885-604Facsimile: +43 (0) 50885-615E-mail: [email protected]: www.moorestephens-uniaudit.at

MMag. Herbert HuberMag. DDr. Herbert Helml

Mag. Dr. Alfred RumplMag. Jörg Rossdorfer

Branch office:4020 Linz, Lastenstrasse 38 (City Tower), Austria

Telephone: +43 (0732) 61 50 05Facsimile: +43 (0732) 61 50 05-15

33


Moore Stephens Salzburg GmbHWirtschaftstreuhand- undSteuerberatungsgesellschaftSALZBURG

Innsbrucker Bundesstrasse 126A-5020 SalzburgAustria

Telephone: +43 (0) 662 251500Facsimile: +43 (0) 662 251500-500E-mail: [email protected]: www.moorestephens-salzburg.at

MMag. Herbert HuberAlexander Wunderlich

Mag. Dr. Peter Werner

International Liaison: Alexander Wunderlich [email protected]

International Tax: MMag. Herbert Huber [email protected]

International Tax: Mag. Dr. Peter Werner [email protected]

Alternative e-mail - [email protected] website - salzburg.uniconsult.at

Moore Stephens Interaudit Wirtschaftsprüfung GmbHSALZBURG

Innsbrucker Bundesstr. 126A-5020 SalzburgAustria

Telephone: +43 662 251500Facsimile: +43 662 251500-500E-mail: [email protected]: www.moorestephens-interaudit.at

Mag. Dr. Peter WernerMMag. Herbert Huber

Mag. Florian Eder CPADr. Christine Eder-Wildpaner

Office also in St. Pölten

Inter Wirtschaftsprüfungs GmbHAMSTETTEN

Wiener Straße 143300 AmstettenAustria

Telephone: +43 (0) 7472 633 22 23Facsimile: +43 (0) 7472 633 22E-mail: [email protected]: www.interwp.com

Mag. Renate Gallhofer Mag. Eva Maria Kheil

34


Moore Stephens UniconsultWirtschaftsprüfungs- undSteuerberatungsgesellschaft mbHRIED IM INNKREIS

Bahnhofstrasse 35 AA-4910 Ried im InnkreisAustria

Telephone: +43 (0) 50885-0Facsimile: +43 (0) 50885-15E-mail: [email protected]: www.uniconsult.at

Mag. Jörg RossdorferMag. Dr. Alfred Rumpl

Mag. Dr. Josef Rumpl

Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprüfung Steuerberatung GmbHSTEYR

Bahnhofstrasse 13A-4400 SteyrAustria

Telephone: +43 (0) 502 062-0Facsimile: +43 (0) 502 062-9100E-mail: [email protected]: www.skz-moorestephens.at

Mag. Thomas KallingerMag. Erwin KatzmayrDr. Manfred Schwarz

Univ.Doz. Dr. Reinhard SchwarzDr. Udo Schwarz CPAMag. Andreas Zwettler



Moore Stephens UniconsultWirtschaftstreuhand- undSteuerberatungsgesellschaft mbHWELS

Edisonstrasse 2A-4600 WelsAustria

Telephone: +43 (07242) 666 18Facsimile: +43 (07242) 666 18-15E-mail: [email protected]: www.moorestephens-wels.at

Mag. Wolfgang Windischbauer StB

Alternative website - www.uniconsult.at

35

AB

AzERbAIjAN gMT+4

Moore Stephens Azerbaijan LimitedBAKU

2/2 Basti Bagirova str.3rd floorBaku AZ1065Azerbaijan

Mailing AddressMSA 171

PO Box 450Weybridge

SurreyKT13 9GB

U.K.

Telephone: +994 (12) 490 7747/48/49Facsimile: +994 (12) 490 7750E-mail: [email protected]: http://msaz.moorestephens.com

Hikmet Allahverdiyev

International Liaison: Hikmet Allahverdiyev [email protected]

bAhAMAS gMT-5

Moore Stephens Butler & TaylorNASSAU

15 Retirement RoadOff Albury LaneShirley StreetNassauBahamas

Mailing AddressP.O. Box N-7777

NassauBahamas

Telephone: +1 242 393 0224/7925Facsimile: +1 242 393 7570E-mail: [email protected]: www.butlerandtaylor.com

Dayrrl R. Butler Michael W. Taylor

International Liaison: Michael W. Taylor [email protected]

Telex - 20416 CONCORD

36

bAhRAIN gMT+3

Moore StephensMANAMA

16th FloorOffice No. 161Bahrain Tower, Building 20Al Khalifa AvenueManama 305Kingdom of Bahrain


Manama 305Bahrain

Telephone: +973 17200 144Facsimile: +973 17200 145E-mail: [email protected]

Majeed M. Shaji

International Liaison: Madhu Mohan Nambiar [email protected]

bANgLADESh gMT+6

M J Abedin & CoDHAKA

National Plaza3rd Floor109 Bir Uttum C.R. Datta RoadDhaka 1205Bangladesh

Telephone: +880 (2) 8629771/9666508Facsimile: +880 (2) 9675340E-mail: [email protected]: www.mjabedin.com

M. J. AbedinHasan MahmoodManzoor-ul Alam

Kamrul AbedinHarun MahmudHanif Mahmud

International Liaison: Hasan Mahmood [email protected]

International Liaison: Harun Mahmud [email protected]

International Tax: M. J. Abedin [email protected]

Alternative e-mail address: [email protected]

37

B

bELgIuM gMT+1

Moore StephensANTWERP

Schaliënstraat 3B-2000 AntwerpBelgium

Telephone: +32 (0) 3210 9150Facsimile: +32 (0) 3210 9158E-mail: [email protected]: www.moorestephens.be

Bart VerscheldenBruno Van BosstraetenFlip de MeyJohan Van MieghemKoen Van Eupen

Mark JorisMarc MarissenWalter AertsPeter MeeuwssenBert Lutin

International Liaison: Flip de Mey [email protected]

International Tax: Peter Meeuwssen [email protected]

Moore StephensBRUSSELS

BDC/Esplanade 1/961020 BrusselsBelgium

Telephone: +32 (0) 2 743 40 20Facsimile: +32 (0) 2 743 40 29E-mail: [email protected]: www.moorestephens.be

Peter VerscheldenFrans VerscheldenAndries VerscheldenEmiel De Smedt

Jan BulkmansFrank HuyberechtsPhilippe CraninxPeter De Waele

International Liaison: Frans Verschelden [email protected]

International Tax: Jan Bulkmans [email protected]

China Desk - Jan Hellinckx ([email protected])

US Desk - Frank Huyberechts ([email protected])

Latin Desk - Koen De Clercq (koen.declercq:moorestephens.be)

Office in Mechelen

38

bELgIuM (CONTINuED) gMT+1

Moore StephensGHENT

Deinsesteenweg 1149031 Ghent (Drongen)Belgium

Telephone: +32 (0)9 221 3883Facsimile: +32 (0)9 221 5838E-mail: [email protected]: www.moorestephens.be

Nathalie MaesWendy van der BiestKoen van DorpeGeert Van Peteghem

Manuella De MolLuc De MuynckLuc Verhulst

International Liaison: Geert Van Peteghem [email protected]

International Tax: Koen van Dorpe [email protected]

Offices also in Aalst, Dendermonde, Geraardsbergen, Oudenaarde and Zele

bELIzE gMT-6

Moore Stephens Magaña LLPBELIZE CITY

1½ Miles Phillip S.W. Goldson HighwaySuite 102Belize CityBelize


Belize CityBelize

Telephone: +501 223-2144Facsimile: +501 223-2143E-mail: [email protected]: http://belize.moorestephens.com

Reynaldo Magaña CPA Omar Magaña (Manager)


Reynaldo Magaña CPA [email protected]

bERMuDA gMT-4

Moore Stephens & Company, BermudaHAMILTON

#2 Reid StreetHamilton HM11Bermuda

Telephone: +1 441 295-6815Facsimile: +1 441 295-6101E-mail: [email protected] / [email protected]

Claudio Satasi Linda Longworth

39

B

bERMuDA (CONTINuED) gMT-4

Moore Stephens & ButterfieldHAMILTON


Mailing AddressP.O. Box HM 2278

Hamilton HM JXBermuda

Telephone: +1 441 295-4800Facsimile: +1 441 296-6717E-mail: [email protected]: www.moorestephens.bm

Richard MooreRonald Simmons

Simon GallagherMichael Butler

International Liaison: Ronald Simmons [email protected]

Hamilton Trust Company LimitedInternational Managers Bermuda LimitedHAMILTON


Mailing AddressSuite 616

48 Par-La-Ville RoadHamilton HM11

Bermuda

Telephone: +1 441 295-6815Facsimile: +1 441 295-6101E-mail: [email protected]: www.htcl.bm

Linda Longworth (Managing Director)Claudio Satasi (Director - Accounting)

Rebecca De Couto (Trust Manager)

bOLIvIA gMT-4

Moore Stephens Ratio Consulting S.A.SANTA CRUZ DE LA SIERRA

Av. San Martin esq. Hugo WastPiso 4EquipetrolSanta Cruz de la SierraBolivia


Santa Cruz de la SierraBolivia

Telephone: +591 (3) 342 7921Facsimile: +591 (3) 342 7927E-mail: [email protected]: www.msratio.com

Rodo SuxoSantiago PimentelArturo Fortún

Rosario MolinaGabriel Hoyos


Arturo Fortún [email protected]

40

bOLIvIA (CONTINuED) gMT-4

Moore Stephens Valdivia & AsociadosLA PAZ

2248, Jauregui streetbetween F. Guachallaand R. Gutierrez st., 8th FloorLa PazBolivia

Telephone: +591 (2) 2444496 / 2911571E-mail: [email protected]: http://bolivia.moorestephens.com/

David Valdivia PeraltaRaúl AguirreEdwin Blanco

Nelly CoriaFreddy LandivarDaney D. Valdivia

International Liaison: David Valdivia Peralta [email protected]


Daney D. Valdivia [email protected]


Raúl Aguirre [email protected]

bOTSWANA gMT+2

Please see the correspondent firm listing

bRAzIL gMT-3.5

Moore Stephens Brazil(Executive Office)SÃO PAULO

Rua Laplace96 – 10th Floor04622-000 – São Paulo – SPBrazil

Telephone: +55 (11) 5561 2230Facsimile: +55 (11) 5531 6007E-mail: [email protected]: www.moorestephens.com.br

Hélio Eiji Yamasaki (Executive Director)Hélio Mazzi Júnior

Jarbas Lima da SilvaSérgio Lucchesi Filho

41

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bRAzIL (CONTINuED) gMT-3.5

Moore Stephens Consulting News Auditores IndependentesAuditing, Tax and Management Consultancy OfficeBELO HORIZONTE

Av. Contorno, 4023Conj. 401/406São Lucas30110-021 Belo Horizonte (MG)Brazil

Telephone: +55 31 3284 8955Facsimile: +55 31 3284 8903E-mail: [email protected]: www.moorestephens.com.br

Adelmo de OliveiraRuy Gomes da Silva FilhoJosé Almeida de Oliveira

Marcelo Modesto CostaPedro Batista Feliciano


Ruy Gomes da Silva Filho [email protected]

International Liaison: Adelmo de Oliveira [email protected]

Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesCAMPINAS

Rua Barão de Jaguara, 1.481 - Cj.202/204 - Centro - CEP13015-910 - Campinas - SPBrazil

Telephone: +55 (10) 3367 2535E-mail: [email protected]: www.moorestephens.com.br

Ari TorresEdison Pereira LimaElaine Renata Santos Vassoler

Mauricio SoaresSamuel Akira OyadomariSérgio Lucchesi Filho

International Liaison: Sérgio Lucchesi Filho [email protected]

Moore Stephens Auditores E ConsultoresAuditing and TaxCURITIBA

Rua Almirante Tamandaré, 500Alto da XV80045-110 – Curitiba – PRBrazil

Telephone: +55 (41) 3016-8871Facsimile: +55 (41) 3044 0271E-mail: [email protected]: www.moorestephens.com.br

José BoeingLuiz Gibur Júnior

Paulo Roberto CardosoPaulo Cirilo dos Santos Neto

International Liaison: José Boeing [email protected]

42


Moore Stephens Auditores E ConsultoresAusiting, Tax & Management Consultancy OfficesFLORIANÓPOLIS

Rua Dr. Heitor Blum, 310, Sala 803bairro Estreito88075-110, Florianópolis - Santa CatarinaBrazil


Altair GottardiHélio Eiji Yamasaki

Luiz W. JungRogério Nunes

International Liaison: Luiz W. Jung [email protected]

Moore Stephens Controller Auditores S/SAuditing, Accounting, TaxFORTALEZA

Rua Tiburcio Cavalcante1060 – Aldeota60125-100 – Fortaleza – CEBrazil

Telephone: +55 (85) 3208-2700Facsimile: +55 (85) 3208-2731E-mail: [email protected]: www.moorestephens.com.br

Robinson P. Castro e SilvaSílvia Solange Marinho Pinto

Francisco Moisés de Almeida Gomes

International Liaison: Robinson P. Castro e Silva [email protected]

Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesJOINVILLE

Av. Juscelino Kubitscheck410 - bloco B Sala 80889201 – 906 – Joinville – Santa CatarinaBrazil


Hélio Eiji YamasakiRogério NunesAltair Gottardi

Luiz W. JungJosé Francisco Gesser

International Liaison: Luiz W. Jung [email protected]

43

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Moore Stephens Prime Auditores E Consultores S/SPORTO ALEGRE

Av. Cristóvão Colombo3084 – Cj.707 – Higienópolis90560-002 – Porto Alegre – RSBrazil

Telephone: +55 (51) 3342-1003Facsimile: +55 (51) 3343-3820E-mail: [email protected]: www.moorestephens.com.br

Jarbas Lima da SilvaSérgio Laurimar FioravantiRonei Xavier Janovik

Carlos Alberto SantosRoberto Augusto Ayub

International Liaison: Jarbas Lima da Silva [email protected]

Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesRIBEIRÃO PRETO

Av. Presidente Vargas2001 Sala 13614020-260 – Ribeirão Preto – SPBrazil


Hélio Mazzi JúniorHildebrando Camargo

Marco Antônio Olivio PalosRicardo Aurélio Rissi

International Liaison: Hélio Mazzi Júnior [email protected]

Moore Stephens Auditores E ConsultoresAuditing, Tax and Management Consultancy OfficesRIO DE JANEIRO

Avenida Presidente Vargas, 290 - 6ºandar - 20091-060 - Rio de Janeiro - RJBrazil


Luiz Sallé KaramSérgio Lucchesi FilhoEdison Pereira LimaSamuel Akira Oyadomari

Carlos Atushi NakamutaLuiz Fernando NóbregaEloi de SiqueiraElaine Gomes

International Liaison: Luiz Sallé Karam (São Paulo)[email protected]

International Liaison: Sérgio Lucchesi Filho (São Paulo)[email protected]

44


Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesSÃO PAULO

Rua Laplace96 – 10th Floor – Brooklin04622-000 – São Paulo - SPBrazil


Sérgio Lucchesi FilhoEdison Pereira LimaSamuel Akira OyadomariCarlos Atushi Nakamuta

Luiz Fernando NóbregaLuiz Sallé KaramEloi de SiqueiraElaine Gomes

International Liaison: Sérgio Lucchesi Filho [email protected]

bRITISh vIRgIN ISLANDS gMT-4

Moore StephensTORTOLA

P.O. Box 3186Palm Grove HouseWickhams Cay lRoad TownTortolaBritish Virgin Islands

Telephone: +1 284 494-3503Facsimile: +1 284 494-3592E-mail: [email protected]

International Liaison: Nicholas Lane [email protected]

Moore Stephens International Services (BVI) LtdTORTOLA

Palm Grove HouseP. O. Box 3186Wickhams Cay lRoad TownTortolaBritish Virgin Islands

Telephone: +1 284 494-3503Facsimile: +1 284 494-3592E-mail: [email protected]

Nicholas Lane

International Liaison: Nicholas Lane [email protected]

45

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buLgARIA gMT+2

Moore Stephens OODSOFIA

6, Trapezitsa StreetSofia 1000Bulgaria

Telephone: +359 (2) 980 51 08Facsimile: +359 (2) 980 51 08E-mail: [email protected]

Anton Kossev

International Liaison: Anton Kossev [email protected]

Moore Stephens Bulgaria - Audit OODSOFIA

10 Lege Str.Floor 6Sofia 1000Bulgaria

Telephone: +359 (2) 987 53 80Facsimile: +359 (2) 987 53 81E-mail: [email protected]: www.msaudit.com

Stefan NenovIvan Simov

Sonia Doikova

International Liaison: Stefan Nenov [email protected]

International Liaison: Sonia Doikova [email protected]


Ivan Simov [email protected]

buRuNDI gMT+2

Moore Stephens IFI SPRLBUJUMBURA


Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Tim Woodward – [email protected] or Paul Stockton – [email protected] in London, UK

46

CANADA gMT-3.5/8

Mowbrey Gil LLPChartered Accountants & Business AdvisorsEDMONTON

2300 CN Tower10004 104 AvenueEdmontonAlberta T5J 0K1Canada

Telephone: +1 (780) 461 3800Facsimile: +1 (780) 462 4536Website: www.mowbreygil.com

Morris B. DraperRichard A. GilBrian E. LutherGregory T. Mowbrey

Gary B. NathanChris JurkschatAndrew DeyGordon Hathorn

International Liaison: Gregory T. Mowbrey [email protected]

International Tax: Richard A. Gil [email protected]

Dale Matheson Carr-Hilton Labonte LLPPORT COQUITLAM

Suite 700-2755Longheed HighwayPort CoquitlamBritish ColumbiaV3B 5Y9Canada

Telephone: +1 (604) 941 8266Facsimile: +1 (604) 941 0971Website: www.dmcl.ca

Fraser G. RossBrian A. Shaw

Garson D. Lee

International Liaison: Fraser G. Ross [email protected]

International Tax: Kenneth P. Chong [email protected]

47

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CANADA (CONTINuED) gMT-3.5/8

Segal LLPTORONTO

2005 Sheppard Ave E.Suite 500TorontoOntario M2J 5BGCanada

Telephone: +1 (416) 391 4499Facsimile: +1 (416) 391 3280E-mail: [email protected]: www.segallp.com

Larry CitrulloLeslie NevskyMichael Barry DarenEli Gembom

Karen HardyDan NataleAndrew ShalitLinda Woo

International Liaison: Larry Citrullo [email protected]

International Liaison: Leslie Nevsky [email protected]

International Tax: Andrew Shalit [email protected]

Dale Matheson Carr-Hilton Labonte LLPVANCOUVER

Suites 1500 & 17001140 West Pender StreetVancouverBritish ColumbiaV6E 4G1Canada


James F. Carr-HiltonRobert J. BurkartKenneth P. ChongAlvin F. DaleDavid J. GoertzBarry S. Hartley

Reginald J. LaBonteRobert J. MathesonRakesh I. PatelBrad A. RobinFred M. Yada

International Liaison: Robert J. Burkart [email protected]


48

CANADA (CONTINuED) gMT-3.5/8

Dale Matheson Carr-Hilton Labonte LLPWHITE ROCK

Suite 301 – 1656 Martin DriveWhite RockBritish ColombiaV4A 6E7Canada


Michael K. BraunPeter J. Donaldson

Harjit S. Sandhu

International Liaison: Peter J. Donaldson [email protected]


CAyMAN ISLANDS gMT-5

Moore Stephens Decosimo Cayman LimitedGRAND CAYMAN

Marquee PlaceSuite 200430 West Bay RoadGrand CaymanCayman Islands

Mailing AddressP.O. Box 30316Grand Cayman

KY1-1202Cayman Islands

Telephone: +1 345 943 2100Facsimile: +1 345 943 2101E-mail: [email protected]: www.decosimo.com

Karl J. Jordan Beth Biega

International Liaison: Karl J. Jordan [email protected]

ChANNEL ISLANDS gMT

See Guernsey and Jersey

49

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ChILE gMT-4

Moore Stephens Auditores Consultores Ltda.SANTIAGO

Monjitas 527Oficina 1101SantiagoP.C. 8320070Chile

Telephone: +56 (2) 224768000Facsimile: +56 (2) 224427714E-mail: [email protected]: www.moorestephens.cl

Víctor Aguayo Henríquez Jorge Astudillo Lopez

International Liaison: Víctor Aguayo Henríquez [email protected]

ChINA gMT+8

Moore Stephens Da Hua大华(马施云)国际会计师事务所

BEIJING

Bejing (Head Office)12th Floor, Building 716 Xi Si Huan Zhong RoadHaidian DistrictBeijing 100039The People’s Republic of China

Telephone: +86 (10) 5835 0001Facsimile: +86 (10) 5835 0006E-mail: [email protected]: www.dahua-cpa.com

LIANG Chun (Chief Partner)

Moore Stephens Da Hua has 116 partners working across its Beijing Head office and 23 Branch offices.

International Liaison: Ms. LI Gaolei [email protected]

International Business Liaison:

ZHOU Long (Joe) [email protected]


Ms. ZHANG Yan [email protected]


ZHANG Zhuoqi (Miracle) [email protected]

All of the above liaisons speak English. Li Gaolei, China Desk Liaison, is the first point of contact for all enquiries.

50

ChINA (CONTINuED) gMT+8


SHENZHEN BRANCH

11th Floor, B Block, Union Square,5002 Binhe Road, Futian District,Shenzhen,Guangdong 518033The People’s Republic of China

Telephone: +86 755 8296 6044Facsimile: +86 755 8290 0965


SHANGHAI BRANCH

10th/F, Guang Ming Plaza2 Jin Ling Dong RoadHuang Pu DistrictShanghai 200002The Prople’s Republic of China



CHANGCHUN BRANCH

4th Floor, Tower A,Ji Fa Guang Chang1428 Xi An RoadChangchunJilin, 130061The People’s Republic of China



CHANGSHA BRANCH

2307, Phase II, Yun Ding Gong Guan526 Shao Shan Zhong RoadYu Hua DistrictShang ShaHu Nan, 410011People’s Republic of China


51

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CHENGDU BRANCH

9-910#Wan Ke V Pai, 10 North 1 Duan2nd Ring RoadChengduSichuangThe People’s Republic of China



DALIAN BRANCH

24th/FYou Dian Wan Ke Plaza67 Tong Xing StreetZhong Shan DistrictDalian 116001People’s Republic of China



GUANGZHOU BRANCH

A1 7th FloorEverbright Bank Plaza689 Tian He Bei RoadTian He District, GuangzhouGuangdong, 510635,P.R. China



HAIKOU BRANCH

3101/3102, Xin Da Business Plaza48 Guo Mao AvenueHaikouHainan, 570125The People’s Republic of China


52



HANGZHOU BRANCH

5th/F, Zhejiang Di Kuang Science Building508 Ti Yu Chang RoadHangzhouZhejiang, 310007The People’s Republic of China



HEFEI BRANCH

B5 Floor, Tower Jin, Tuo Ji City Plaza691 Chang Jiang Xi RoadHefeiAnhui, 230088The People’s Republic of China



HOHEHOT BRANCH

4th Floor, Kuai Ji Shi Building41 Da Xue Xi RoadHohhotInner Mongolia, 010020The People’s Republic of China



JINAN BRANCH

401, Tower C, Fa Zhan Plaza3218 Er Huan Dong RoadJinanShandong, 250100The People’s Republic of China


53

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KUNMING BRANCH

201, Flat 1, Tower BGuang Hua GardenXing Yuan RoadKunmingYunnan, 650118The People’s Republic of China



NANCHANG BRANCH

5th/F, Feng Yuan Hui Zhan Center188 Huo Ju StreetGao Xin Kai Fa DistrictNanchangJiangxi, 330096The People’s Republic of China



NANJING BRANCH

6th/F, Ti Yu Plaza42 Long Pan Zhong Road Gong Yuan RoadBai Xia DistrictNanjingJiangsu, 210001The People’s Republic of China



QINGDAO BRANCH

603, Tian Hong Plaza169 Hong Kong Zhong RoadShi Nan DistrictQingdaoShandong, 266071The People’s Republic of China


54



SHENYANG BRANCH

7th/F, Chan Quan Jiao Yi Plaza328 Feng Tian StreetShen He DistrictShenyangLiaoning, 110013The People’s Republic of China



SUZHOU BRANCH

1006, Xing Hai Plaza198 Xing Hai StreetSuzhou Industrial ParkSuzhouJiangsu, 215021The People’s Republic of China



TAIYUAN BRANCH

6th/F, Gao Xin Dong Li Gang226 Chang Zhi RoadGao Xin DistrictTaiyuanShanxi, 030006The People’s Republic of China



WUHAN BRANCH

16th/F, Zong He Building, Wuhan First Business Sch106 Jiang Han Bei RoadJiang An DistrictWuhanHubei, 430022The People’s Republic of China


55

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XIAN BRANCH

13th Floor, Tang Yan International Center3 Tang Yan RoadGao Xin DistrictXianShanxi, 710075The People’s Republic of China



ZHENGZHOU BRANCH

16th/F, Tower B, Qi Hang Plaza1 Gang Wan Road, Hang Hai Dong RoadCheng Guan DistrictZhenzhouHenan, 450009The People’s Republic of China



ZHUHAI BRANCH

16 Xiang Zhou Kang Ning RoadZhuhaiGuangdong 519000The People’s Republic of China


56


Beijing Xinghua Certified Public AccountantsBEIJING

22nd FloorNorth Ring Centre18 Yu Min Road, Xicheng DistrictBeijing 100029The People’s Republic of China

Telephone: +86 (10) 8225 0666Facsimile: +86 (10) 8225 0851E-mail: [email protected]: www.xhcpas.com

WANG Quan ZhouMs. HU YiCHEN ShenghuaTAN HongxuWU Yixin

SUN JianHAN JingliWANG WeiLIAO JianboZOU Zhiwen

Beijing Xinghua has a further 38 partners working across its Beijing Head Office and 14 Branch offices.

International Liaison: CHEN Shenghua [email protected]

International Tax: LIAO Jianbo [email protected]

Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries.

Branch offices:

1. Changsha2. Chengdu3. Guangzhou 4. Guiyang 5. Harbin6. Hefei 7. Jilin8. Jinan9. Shanghai Municipality10. Shenzhen11. Shijiazhuang 12. Wuhan 13. Xiamen14. Xi’an

57

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Lixin Zhonglian Certified Public AccountantsTIANJIN

10F Block C333 Bin Shui West RoadWanhao BuildingNankai District, Tianjin 300384The People’s Republic of China

Telephone: +86 (22) 2373 3333Facsimile: +86 (22) 2371 8888E-mail: [email protected]

LI JincaiGONG Bo

Ms. ZHANG Hong

Tianjin Lixin Zhonglian has a further 12 partners working across its Tianjin Head Office and 6 Branch offices.


Ms. SONG Huimin [email protected]

Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries.

Branch offices:

1. Fuzhou2. Hefei3. Nanjing4. Qingdao5. Shijiazhuang 6. Taiyuan

COLOMbIA gMT-5

Moore Stephens Scai S.A.BOGOTA

Carrera 9 No. 80-15 Office 1003BogotáColombia

Telephone: +57 (1) 489 7160 / (1) 255 7527Facsimile: +57 (1) 489 7160 Ext 107E-mail: [email protected]: http://colombia.moorestephens.com

Edgard PérezJuan G. BernalChristian BallesterosYvonne Reyna

Sandra SossaCarlos AcostaNayivi Lozano

International Liaison: Edgard Pérez [email protected]

International Tax: Juan G. Bernal [email protected]

58

COLOMbIA (CONTINuED) gMT-5

Moore Stephens GS S.A.S.Global Transfer Pricing and Tax SolutionsBOGOTA

Carrera 71C No. 116A-18BogotáColombia

Telephone: +57 571 7029030Facsimile: +57 571 7030383E-mail: [email protected]: http://gonzalezsalinas.com/jms/index.php

José Manuel González Garcia Yolanda Salinas

International Liaison: José Manuel González Garcia [email protected]

International Tax: Yolanda Salinas [email protected]

CONgO (DRC) gMT+1

Moore Stephens IFI SPRLKINSHASA


Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton – [email protected] or Tim Woodward – [email protected] in London, UK

COOk ISLANDS gMT-10

Services available through Moore Stephens Hong Kong

COSTA RICA gMT-6

Moore Stephens Guitiérrez Marin & AssociatesSAN JOSÉ

Oficentro La SabanaTorre 6, Piso 2San JoséCosta Rica

Telephone: +506 22 32 31 85Facsimile: +506 22 91 16 48E-mail: [email protected]: http://costarica.moorestephens.com/Home.

aspx

Mario Alberto GutiérrezMario Marin

Francisco Ovares

International Liaison: Mario Alberto Gutiérrez [email protected]

59

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CROATIA gMT+1

Moore Stephens Revidens CroatiaVARAŽDIN

87 Zagrebačka42000 VaraždinCroatia

Telephone: +385 (42) 240 004/240 005Facsimile: +385 (42) 240 006E-mail: [email protected]: http://revidens.moorestephens.com/Home.

aspx

Boris KlarićZlatko HrženjakMario Jošić

Bruno BešvirZinka Novak


Zlatko Hrženjak [email protected]

Moore Stephens Audit ZagrebZAGREB

Baštijanova 52AZagrebCroatia

Telephone: +385 (1) 36 67 994Facsimile: +385 (1) 36 67 997E-mail: [email protected]: http://zagreb.moorestephens.com/en/

Home.aspx

Zdenko Balen Zoran Vuk


Zdenko Balen [email protected]

CypRuS gMT+2

Moore StephensNICOSIA

Iris Tower6th FloorCorner Makarios Avenue & Agapinor StreetNicosiaCyprus


1302 NicosiaCyprus

Telephone: +357 (22) 717777Facsimile: +357 (22) 717766/717744E-mail: [email protected]: www.mscyprus.com

George StylianouConstantinos Schizas

Brigid ChrysostomouYiannis Soteriou

International Liaison: George Stylianou [email protected]

60

CypRuS (CONTINuED) gMT+2

Moore Stephens (Limassol) LimitedLIMASSOL

Ariel Corner1st FloorOffice 102196 Makarios Avenue3030 LimassolCyprus

Mailing AddressP.O. Box 575283316 Limassol

Cyprus

Telephone: +357 (25) 820280Facsimile: +357 (25) 344237E-mail: [email protected]: www.moorestephens.com.cy

Christos ChristodoulouChristos Tsissios

Pambos Efstratiou

International Liaison: Christos Christodoulou [email protected]

CzECh REpubLIC gMT+1

Moore Stephens, s.r.o.DOMAŽLICE

Prokopa Velikého 57234401 DomažliceCzech Republic

Telephone: +420 379 733 511Facsimile: +420 379 733 512E-mail: [email protected]: www.moorestephens.cz

Miroslav JandečkaJiří JandečkaMichal Daňsa

Jitka FanturováVĕra Jankovcová

International Liaison: Miroslav Jandečka [email protected]

International Tax: Michal Daňsa [email protected]

61

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CzECh REpubLIC (CONTINuED) gMT+1

Moore Stephens, s.r.o.PILSEN

Na Šachtě 391330 21 LiněCzech Republic




International Liaison: Miroslav Jandečka [email protected]

International Tax: Michal Daňsa [email protected]

Moore Stephens, s.r.o.PRAGUE

Bucharova 1314/8158 00 Prague 13Czech Republic




International Liaison: Jiří Liberda [email protected]

International Tax: Robert Jurka [email protected]

62

DENMARk gMT+1

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab(Administration Office)COPENHAGEN

Nørre Farimagsgade 11DK-1364 Copenhagen KDenmark

Telephone: +45 70 15 78 11Facsimile: +45 70 15 78 12E-mail: [email protected]: www.moorestephens.dk

Jan Nygaard

International Liaison: Brian Rasmussen [email protected]

International Tax: Ebbe Melchior [email protected]

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerCOPENHAGEN

Nørre Farimagsgade 11DK-1364 Copenhagen KDenmark


Kurt ChristensenOle AlstrømAnders LadegaardJan Poul Crilles TønnesenCarsten JohansenBrian RasmussenKasper Rabing Christensen

Mads Myrtue ThomsenTorben Friis LarsenHenrik SattrupMartin Seidelin HaaningAnders Holmgaard ChristiansenMichael PedersenJan Nygaard


63

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DENMARk (CONTINuED) gMT+1

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerFARUM

Farum Hovedgade 9DK-3520 FarumDenmark


Bo LysenClaus Koskelin

Kaspar Elnif Mieritz


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerAARHUS

Olof Palmes Allé 25 A, 1.DK-8200 Aarhus NDenmark


Jesper BirnHenning Raaby Olsen

Lars-Ole SørensenPeter Vinstrup Henriksen


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/Buus JensenStatsautoriserede revisorerCOPENHAGEN

Lersø Parkallé 112DK-2100 Copenhagen ØDenmark


Henrik PaaskeSøren TholleArne SørensenLotte Nørskov

Christoffer JensenMichael MarkussenUlrik Nørskov

International Liaison: Henrik Paaske [email protected]

64


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabTHISTED

Thyparken 10DK-7700 ThistedDenmark


Niels BrandtTage Gamborg Holm

Stig EnevoldsenTom Hedegaard-Kristensen

International Liaison: Jan Knudsen [email protected]

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabHANSTHOLM

Bytorvet 34DK-7730 HanstholmDenmark


Jens Kristian YdeTage Gamborg Holm

Lennart Mouritzen


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabHURUP

Møllevænget 17DK-7760 HurupDenmark


Jens Kristian Yde Jan Østergaard


65

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Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabNYKØBING MORS

Limfjordsvej 42DK-7900 Nykøbing MorsDenmark


Søren YdeAnders Borg

international directory - moore global · 2015. 10. 4. · stephens tradition ist. dienstleistungen...

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