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 Trevino (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 Sanchez & Jose L. Lucas. Turkey Ersun Bayraktaroolu & 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
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