List of Abbreviations. Foreword. General Report Stefano Simontacchi .
Australia Manuel Makas & Brian Lawrence. Belgium Laurens
Narraina, Maarten Tas & Yves Voeten. Brazil Alvaro Taiar Junior & Ana Luiza.
Bulgaria Kamena Valcheva & Ekaterina Dimitrova. Canada Christopher J. Potter,
Chris Vangou & David Glicksman. Finland Samuli Makkonen & Visa Randell .
France Bruno Lunghi, Philippe Emiel & Fabrice Rymarz. Germany Uwe Stoschek &
Helge Dammann. Greece Vassilis Vizas. Hong Kong Kwok Kay So & Cathy Ng. Italy
Fabrizio Acerbis & Daniele Di Michele. Japan Raymond A. Kahn & Hiroshi Takagi.
Malaysia Jennifer Chang. Mexico David Cuellar (ITS Partner – Mexico Real
Estate Tax Leader), Gabriel I. Aguilar Bustamante (Corporate Legal Services
Partner) & Carlos Vela Treviño (Corporate Legal Services Manager). The
Netherlands Jeroen Elink Schuurman & Serge de Lange. Singapore David Sandison
& Teo Wee Hwee. South Korea Jin-Young Lee, Taejin Park & Yongjoon Yoon . Spain
Antonio Sánchez & José L. Lucas. Turkey Ersun Bayraktaroğlu & Baran Akan.
United Kingdom Rosalind Rowe. United States Gary Cutson, John Gottfried, Alan
Naragon, Kelly Nobis, Stephanie Tran, Jennifer Daubenspeck, Philip Sutton,
Emily Pillars & Tom Kirtland. Appendix A. Appendix B