Members IECnet November 2019...Email: Klaus Viborg Pedersen [email protected] NJCASSOCIATES...

Guatemala PortugalVelasco & Asociados4a. calle 7-53, zona 9,Edificio Torre Azul, Of. 602 J Camilo & Associados, SROC Guatemala Ciudad, Guatemala Rua Odette de Saint-Maurice, 3L, Piso -1,Esc. A,Tel (502) 2382-1919 Lisbon 1700-921 PORTUGALwww.velascoaudit.com Tel: (351) 217 542 610Email: Leonel A. Velasco Sánchez [email protected] Fax: (351) 217 542 629

http://www.jcamilo- sroc.comHong-Kong Email: [email protected]

GC & CO., C.P.A.Unit 607, 6/F, Tower 3, Phase I, Enterprise Square, 9 Sheung Yuet Road, J Camilo & Associados SROC – Porto BranchKowloon Bay, Kowloon, HONG KONG Avenida da República, nº 2208, 7º Dto Centro Frt.,Tel: 852-2851 3555 Vila Nova da Gaia, PORTUGAL Fax: 852-2851 3325 Tel: (351) 220 317 998Email: Gary Chong Email:[email protected] www.jcamilo-sroc.com

Email: [email protected]

S. RAMANAND AIYAR & Co. Chartered Accountants Head Office: Poland708/711, Surya Kiran, FORBIZNES AUDYT19, Kasturba Gandhi Marg, NEW DELHI - 110 001 TRAUGUTTA 25 STR LODZTel: 91-11-23 35 27 21, POLAND41 51 31 54, 23 31 92 84 Tel. : +48 (42) 637 33 62Fax: 91-22-23358229 Fax : +48 (42) 637 33 62Mobile No.: 098110 79732 www.forbiznes.plEmail: R. Balasubramanian [email protected] [email protected]

S. RAMANAND AIYAR & Co. Chartered Accountants QatarInternational Practice Office: 121/122, Sagar Avenue, S.V. Road, Andheri (West) Yasser Haikal Auditing and AccountingMumbai-400058 Al-sadd Street, Doha, Qatar Mob : 00974-6630 - 2889Phone: 91-22-26715351, Tel : 00974-4442 - 315926713369 Fax : 91-22-26715351 Fax : 00974-4432 - 4019www.sraco.in http://yhaikal.com/yhaikal/author/ haikal/Email: R. Balasubramanian [email protected] Email: Mohamed I. Desouky [email protected]

Indonesia RussiaKAP ASEP RAHMANSYAH & REKAN Big5Senatama Building fl 4 R 406 - 404, Kwitang Raya Street No 8 Ordinarnaya street, 21 lit.A., premises 2N, 197022,Jakarta – 10420, INDONESIA St. Petersburg, RussiaTel: 62 21 3154388 Tel: +7 (812) 777-90-91Fax: 62 21 31935439 http://www.akbig5.ru/index.php/e n/Email: [email protected] Email: Slavyaninov Nikolay [email protected]

Ireland Consulting group "Business- KRUG"WALLACE O’DONOGHUE 22/39 Zubovsky bulvar street, 6- th floor,Suite 138/139 The Capel Building Mary’s Abbey Moscow, Russia,119021.Dublin 7 Ireland Tel.: +7 (495) 648-91-79 ext. 141 Tel. : 353-1-2887361 , www.bkrug.ruFax : 353-1-2886790 Email: Elena Pryanishnikova [email protected] [email protected] Financial Consulting Group LLC

Taganskaya st., 34, bld. 3, 5th floor, Italy Moscow, RUSSIA

CICCIORICCIO e ASSOCIATI Tel./Fax:+7 (495) 660 59 92Lungotevere delle Navi 19 00196 Mob.:+7 (903) 509 82 66ROME, Italy www.fcg.suTel. : (39.06) 32 69 661 Email: Evgeniy Ostrenko [email protected] : (39.06) 32 01 668https://www.ciccioriccioassociati.com Saudi-Arabia Email:[email protected] M/s Oboud Abubakr Baeshen and Company

Certified Public Accountants License No. 323/11/173PO Box No. 16638,

STUDIO MANENTI RAYNERI Jeddah 21474 Kingdom of Saudi ArabiaCorso re Umberto 65 10128 Tel: +966 2 6510001Torino, ITALY Fax: + 966 2 6520004Tel. : ( 39) 011 19702231 www.oboud- baeshen.comFax : ( 39) 011 19702371 Main contact:Email: [email protected] | [email protected] Mr. Oboud Abubakr Baeshen Principal and Managing Partner

Email: oboud@oboud- baeshen.com.saJapan Other contacts:

Sakashita International Tax Accountant Office Mr. Hasan Ebrahim Al Zahrani PartnerSakashita International Tax Accountant Co Email: hasan@oboud- baeshen.com.sa

1-19-8- 702, Nihonbashi- Kakigaracho, Chuoku Mr. Arshad Arif Moosani Audit ManagerTOKYO 103-0014 JAPAN Email: arshad@oboud- baeshen.com.saTel : + 81-3-3664-7713Fax: +81-3-3664-7719www.bygones-tax.com/english SenegalEmail: [email protected] CABINET FIDDEX SDA – SAS

Rue 4 x A Point E Immeuble les “Arcanes”Jordan Dakar, Senegal

Elite Performance Audit And Advisory Tel:(+221) 33 824 68 77 P.O.Box 3773, www.fiddex-sda.comAmman JORDAN Email: SALIOU DIEYE [email protected]: 00962 6 5820400Fax: 00962 6 5820446http://www.ep- jordan.com SingaporeEmail: Mr. Waleed Hamdan w.hamdan@ep- jordan.com Tan Wee Tin & Co

1 Goldhill Plaza 03-39 podium BlockKazakhstan 308899 Singapore Singapore

ALMIR CONSULTING Ltd Tel. : + 65-63551366Business Centre “Nurly Tau” block 2B office 403 Fax : + 65-63551306Almaty KAZAKHSTAN [email protected]. : +7 727 311 01 19Fax : +7 727 311 01 19, 311 01 20www.almir.kz SlovakiaEmail: [email protected] | [email protected] SAHESA s.r.o

Presovska 61Korea 821 02 Bratislava Slovakia

Hyundai Accounting Corporation Tel. : + 421 2 44 644 188542 Yeoksam-ro, Gangnam-gu, Fax : + 421 2 44 644 189Seoul, Korea www.sahesa.sk Tel : ( + 82) 2-554-0382 [email protected] in English: http://www.hdcpa.co.kr/e_htm/in dex.htmlEmail : Claire Choi [email protected] Spain

EUROCONTROL ASESORES Kuwait

Baytik For Audit Public Accountants Oficina 48, Edificio Burgosol, c/Comunidad de Madrid 35 bis,Almirqab, Omer Bin Alkhathab Street, Las Rozas de Madrid 28231, SPAINAl Shwafat building . Kuwait City Tel: 34 91 6406138Kuwait Fax: 34 91 640 6037Tel : +965 22466258/9 http://www.eurocontrolasesores. com

www.baytik- auditing.com Email: andrew.hall@eurocontrolasesore s.comEmail: Ridhwan Mohamed ridhwan@baytik- auditing.com

ArgentinaRIVEIRO Y ASOCIADOSContadores Públicos - ConsultoresSUIPACHA 570 - 7° PISO BUENOS AIRES ARGENTINA(54 11) 4393-2618www.riveiroyasoc.com Ricardo E. Riveiro [email protected]

AustraliaAVENIRAdelaideInglis RoweLevel 1, 21-22 Greenhill Road, Wayville South Australia 5034 Phone 61 8 8201 8600 Fax 61 8 8201 8668 Email: [email protected]

BrisbaneCKG Partners Brisbane City9th Floor, 167 Eagle StreetBrisbane Qld 4000Phone 61 7 3839 8100Fax 61 7 3839 8016SunnybankUnit 9, 3 Zamia StreetSunnybank Qld 4109Phone: 61 7 3344 7522Fax 61 7 3839 8016Email: [email protected]. au

Perth Kensington Partners Kensington House 308 Fitzgerald Street North Perth 6006 Phone 61 8 9328 1799 Fax 61 8 9328 1722Email: [email protected]. au

Holden & Bolster Avenir Pty Ltd Level 31, Australia Square 264-278 George St Sydney NSW 2000 Phone 61 2 9241 7701Fax 61 2 9241 7960Email: David Odewahn [email protected]

Melbourne Liston Landers242-246 Glenferrie Road,Malvern Victoria 3144Phone 613 9509 0366 Fax 613 9509 3076 Email: Stephen O'Kane [email protected] m.au

Austria TREUFINANZ WIRTSCHAFTSTREUHAND GES.m.b.H Sternwartestrasse76 Wien, AustriaTel. : 43 ( 0) 1 4705373Fax : 43 ( 0) 1 4705372Email: [email protected] www.treufinanz.at

BelgiumAXAS CONSULTINGAv Louise 486 - B. 5 BRUXELLES Belgium (32.2) 639 69 10Fax : (32.2) 649 92 06Email: [email protected]

Mercken & Co BedrijfsrevisorenHeidestraat 47Hasselt, BELGIUMTel: 32 11 300 450Fax: 32 11 300 456http://mercken.beEmail: Wery Mercken [email protected]

BoliviaH. BALDIVIESO Y LUNA S.R.L.Calle Batallón Colorados Edificio El Condor piso 5-508La Paz, BoliviaTel. (591-2) 2442224Mr. Roberto Victor Huanca BaldiviesoEmail: [email protected]://www.baldiviesoyluna.com/

BrazilBOCCUZZI Advogados AssociadosAv. Brigadeiro Faria Lima, 2055- 10º andarCEP: 01452-001 São Paulo-SPBrasilTel: (+ 55) 11 3039 6399www.boccuzzi.com.br

Email: Rogério Pires da Silva [email protected]

BulgariaLPG BULGARIA 7, rue Gurguliat, BG-1142 SofiaTel. + 359 2 944 222 1Website: https://www.lpg-bulgarie.bg/frEmail: Boris Apostolov [email protected]

ChinaStar (Shanghai) Accounting & Consulting Co., LtdUnit 105, Building 11, No. 16 Bo Yang Road Shanghai 200090 Tel. (021)56973390 Mr. Sun Yan Junhttps://star-acc.com/Email: [email protected] Morera Asesores & Auditores

Lebanon Gran Vía de Carlos III nº 94 3ºChile KARIM AND CO, Hamra Barcelona, SPAIN

CONSAUDIT INTERNATIONAL Clemenceau st. Minkara Bldg. 1st floor, P.O. 11-6045 Tel: +34 93 330 80 51AUDITORIA & CONTROL LTDA. Beirut, Lebanon Fax: +34 93 411 28 07ENRIQUE MAC IVER N°125, Tel/Fax: 00961 1 379062. http://www.moreraasesores.comPISO 9, SANTIAGO CENTRO, http://www.karimcorp.com Email: [email protected] mREGIÓN METROPOLITANA, CHILE Email:[email protected]: (56-2-26321345) (56-2-26398004) SwitzerlandFax: (56-2-26321345) (56-2-26398004) Luxembourg REVIGLOBAL SAhttp://www.consaudit.cl READ Via Trevano 49, Lugano, SWITZERLANDEmail:[email protected] 3A, Boulevard du Prince Henri, L- 1724 Tel: 41 91 973 56 45

Luxembourg, LUXEMBOURG Fax: 41 91 973 56 49Colombia Tel: 352 26 12 84 1 http://www.reviglobal.ch

Asglo Fax: 352 26 12 84 84 Email: [email protected] Av. Calle 24 No. 95 A – 80 Of.716 Email: Jean Bernard Zeimet [email protected]á DC. – Colombia REWISCO AGhttp://www.asglo.com/ LPG LUXEMBURG Splügenstrasse 10, Email Rafael Robayo [email protected] 15-17 Avenue Guillaume L-1651 CH-8002 Zürich, Switzerland Phone: 41 91 973 56 45

Luxembourg +41 44 364 16 70Cyprus Tél:(+352) 26.25.61 http://rewisco.com/?lang=en

ATHOS FOUTTIS & CO Limited. Fax:(+352) 26.25.82.01 Email: Freydun Michael Badri [email protected] Agias Fylaxeos & Zenonos Rossidi Website in English: http://www.fiduciaire-lpg.lu/enP.O.Box 59655, CY-4011 Email: Denis Colin [email protected] Sri Lanka Limassol, Cyprus. Ratnayake T. A. & Co.357 - 25823550 Malaysia No.17, Rodney Street,357 - 25823331 LEE & LEE Colombo 08, Sri Lankawww.afaudit.com 47 Jalan Batai Laut 5, Tmn Tel. +94 11 268 2891 or mobile + 94 77 244 5900 or + 94 71 011 9555Email: [email protected] Intan, Klang, MALAYSIA [email protected]

Tel: 603 3341 6900 Email Mr. Saman Siri Lal [email protected] Djibouti Fax: 603 3342 5799

Odyssée Audit & conseil Email: [email protected], [email protected] Barkat Gourat, Plateau du Marabout , Djibouti The NetherlandsTel. 00 253 21251010 Malta vhm|abchttp://www.odyssee-audit.com/index.html INTERNATIONAL MANAGEMENT SERVICES LTD Tel: 31622923069Email: Mr. Assad Said [email protected] Regent House, Office 21 - Bisazza Street www.vhmabc.nl/en

Sliema SLM 1641 Malta E-mail: Tobi Smit [email protected] Tel. : +356 21 341219

TimeVision Fax : +356 21 340665 Epe OfficeFalkoner Allè 1,3. www.imscons.com Pastoor Somstraat 22000 FREDERIKSBERG, Denmark Email: [email protected] 8162 AK EpeTel. : (45) 38 88 08 24 The NetherlandsFax : (45) 38 88 08 55 Mauritius Tel: +31 578 677377www.timevision.dk AllFinanz Consulting LtdEmail: [email protected] 6th Floor, Toorawa Centre Jummah Mosque Street Veenendaal Office

Port-Louis, MAURITIUS Fokkerstraat 10a 3905 KVRevision Limfjord Tel. : (230) 210 5209 Veenendaal The NetherlandsBødkervej 12, Fax : (230) 210 5209 Tel: +31 318 5532337700 Thisted, Denmark www.allfinanzconsulting.com(45) 31 13 66 21 Email: [email protected] Genemuiden Office http://revisionlimfjord.dk/ De Blokmat 13aEmail: Klaus Viborg Pedersen [email protected] NJC ASSOCIATES 8281 JH Genemuiden The Netherlands

5th Floor, Orbis Court, St Jean Road , Telephone +31 38 3854431Ecuador Quatre Bornes, Mauritius

AUDIFINTAX & ASOCIADOS CÍA. LTDA. Tel: +230 212 0104 Tunisia12 de Octubre N24 – 739 y Colón, Edificio Torre Boreal Oficina 414 Email: Chelven Chengabroyan cchengabroyan@njcassociates. mu AWT Audit & ConseilQUITO-ECUADOR 3, avenue Louis Braille 1002 Tel: (593) 2513-5460 Mexico Tunis, TunisiaMobile: (593 9) 8847-2274 B&B GLOBAL CONSULTORES, S.C. Tel : (216) 7128 2128

Word Trade Center México, 38 Montecito Street,www.audifintax.com 28th Floor, office 12., Benito Juarez , C.P. 03810 Fax : (216) 7128 0740Email: [email protected] Mexico City MEXICO [email protected]

Tel. : 52 55 11 07 08 46 SBV-AUDITORES Fax : 52 55 11 07 07 64 TurkeyAv. Colón y Reina Victoria - Piso 8 Edif. www.bbglobal.com.mx DETAY BAGIMSIZ DENETIM VE DANISMANLIK A.S. Coop San Francisco de Asis QUITO-ECUADOR Email: Ismael Bustamante [email protected] Okul Sk. Altunizade Sitesi E/9 Altunizade Uskudar,Tel 593 (02)2503459 Istanbul, Turkeywww.balanservices.com Morocco Tel: +(90) 216 340 [email protected] AUDIGROUP Fax: +(90) 216 339 4060

3 rue Gabass, www.detaydenetim.com.tr Egypt RABAT, MOROCCO Email: [email protected] The Good People Tel: 212 (0) 5 37 .70.84.65 Nerco new housing - Degla Maadi Fax: 212 (0) 5 37 .70.83.89 UkraineCairo, Egypt (00202) http://audigroup.net ZovnishInformAudit C, LLCTel: 25216414 -25216205 Email: Mr. Miloud STOTI [email protected] 4a Degtyarivska str.Email: Mr. Girgis Abed el Nour [email protected] Kyiv, 04050, Ukraine

Nigeria Tel: +380 (50) 351 30 03El Salvador Sada, Idris & Co http:// www.ziaudit.com

ESCALANTE- ESCALANTE y COMPANIA 2nd Floor, Federal Mortgage Bank Building Email: [email protected] de Merliot, Calle Libertad, E-6 Abuja NIGERIASanta Tecla, El Salvador Tel. : +234 803 788 2878 or United Arab Emiratestelephone (503) 2278-5270 +234 80 3311 8833 UNITED AUDITING

Office No: 503, Wasl Business Centre, fax (503) 2278-5270 Fax : + 234 622 40559 Near Deira City Centre, Port Rashid, Post Office Box 122957http://www.escalanteycia.com [email protected] | [email protected] Dubai, UNITED ARAB EMIRATESEmail: socioauditoria@escalante- escalanteycia.com | Tel: 009714 2500290 Balmoris Escalante [email protected] Olumuyiwa Bello & Co https://www.emiratesca.com/

4 Kenneth Odidika Close Lekki Email: [email protected] Y FERNANDEZ ASOCIADOS Lagos NIGERIAColonia Escalón, Pasaje San Rafael, casa Nº 4, Tel +234 803 328 8474 United Kingdomsobre 3a Calle Poniente- Calle Schafik Handal, entre 87 y 89 Avenida Norte,https://olumuyiwabelloan dco.com/ SAYERS BUTTERWORTHSan Salvador. El Salvador Email : Muyiwa Bello [email protected] LLP 3rd Floor 12 Gough Square Tel: 2264-0057 London EC4A 3DWEmail: Roberto Fernandez [email protected] Panama Tel: +44 (0)20 7936 1910

Hurtado & Asociados Contadores Públicos Autorizados Fax: +44 (0)20 7936 4161 Finland Bella Vista, Calle 52 Avenida Ricardo Arias, www.sayersb.co.uk Nettomaster Oy Torre Advanced, Piso 1, oficina 1B, Email: Andrew Burch [email protected]öntie 2 00620 Panamá, República de Panamá. Helsinki Finland Tel: 507-221-8664 / 203-6770 / 203-6771 TFD DUNHAMSTel: + 358 9 752 1771 www.contadorespanama.com 11 Warwick Road, Old Trafford,Fax: + 358 9 752 1778 Email: Raúl Hurtado [email protected] Manchester M16 0QQ Great BritainEmail: [email protected] Tel. : 44 (0) 161 872 8671

Pakistan Fax : 44 (0) 161 872 0933France IECnet S.K.S.S.S., Chartered Accountants www.tfddunhams.co.uk

CECAUDIT INTERNATIONAL SUITE NO. 209, PARSA TOWER, PLOT NO. 31-1-A, Paul.O’[email protected] rue Albert Einstein, Espace Descartes BLOCK 6, PECHS, MAIN SHAHRAH-E- FAISAL,CHAMPS SUR MARNE KARACHI, PAKISTAN. UruguayFrance Tel: +92(0)21-3415-0811-2 AMS/CONSULTORESTel. : + 33.1.64.68.54.54 Fax: +92(0)21-3415-0814 Rio Branco 1373 piso 5 Fax : +33.1.64.68.64.65 www.iecnet.com.p Montevideo URUGUAYwww.cecaudit.net Email: [email protected] Tel. : (598) (2) 901-5703Email: [email protected] Fax : (598) (2) 511-3565

Paraguay www.amsconsultores.com.uyKCI - KRONAWETTER CONSULTORIA INTEGRAL srl [email protected]

Georgia Eligio Ayala N.1. 630 e Irrazabal,Consaudi LLC Asuncion, PARAGUAY USA61 Tsereteli Ave. (+99532) 235 01 57 Giorgi Tel: ( 595 21) 229817/8 CPA Global Tax & Accounting PLLCTbilisi Fax: ( 595 21) 229817/8 14362 N Frank Lloyd Wright Blvd.

http://www.consaudi.ge/en/ Email: [email protected] Scottsdale, AZ 85260Email:Giorgi Mikabadze [email protected] Tel: (480) 889-8949

Peru eFax: (602) 467-3291 Germany AGURTO, ROMERO Y ASOCIADOS SOCIEDAD CIVIL www.cpaglobaltax.comPianka & Schöffel Treuhand GmbH República de Chile 239 - 702, Email: Pallav Acharya [email protected], Balanstrasse 30b Lima 01, PERUMUNCHEN 81669 Tel:+(51 1) 332 1480 Guzman & Guzman Miami Office:Germany Fax: +(51 1) 433 0837 9130 S. Dadeland Blvd. Suite 1509Tel. : (49.89) 48 90 80 0 http://www.arasc.pe Miami, FL 33156Fax : (49.89) 48.90.80.20 Email: [email protected] Tel: (305) 670-1991 www.pianka.de Fax: (305) 670-1993 Email: [email protected] Philippines http://guzmanandguzman.com/

MM&Co Email: Alberto Guzman [email protected] 8000 Lakeview Halang Steuerberatungsgesellschaft Landwehrstraße 54, 64293 Calamba City Laguna Philippines 4027 Aventura OfficeDarmstadt, Germany Tel : (+63) 2 330 6057 20803 Biscayne Blvd. Suite 105Tel. 06151/39776-0 http://mmco.com.ph/ Aventura, FL 33180Fax 06151/39776-76 Email: Raymund J. Manaig [email protected] 7 Tel: (305) 670-1991 Email: [email protected] | [email protected] Fax: (305) 670-1993

http://guzmanandguzman.com/GPC Tax Unternehmerberatung AG - MERIDIUM AG Email: Alberto Guzman [email protected] 10Berlin, GERMANY YemenTel: (+49 30) 68 08 57 – 0 GMK Accounting and Auditing Consulting(+49 30) 683 70 99 – 0 Beirut Street, Haddah QuarterFax: (+49 30) 68 08 57 - 22 Kuwait Towers Building n° 7 Apartment n° 9(+49 30) 683 70 99 – 9 Sana’a, Yemen http://www.gpc-tax.de | http://www.meridium.de Email: Galal Kaid [email protected]: [email protected] | [email protected]


Peru eFax: (602) 467-3291Germany AGURTO, ROMERO Y ASOCIADOS SOCIEDAD CIVIL www.cpaglobaltax.com

Pianka & Schöffel Treuhand GmbH República de Chile 239 - 702, Email: Pallav Acharya [email protected], Balanstrasse 30b Lima 01, PERUMUNCHEN 81669 Tel:+(51 1) 332 1480 Guzman & Guzman Miami Office:Germany Fax: +(51 1) 433 0837 9130 S. Dadeland Blvd. Suite 1509Tel. : (49.89) 48 90 80 0 http://www.arasc.pe Miami, FL 33156Fax : (49.89) 48.90.80.20 Email: [email protected] Tel: (305) 670-1991 www.pianka.de Fax: (305) 670-1993 Email: [email protected] Philippines http://guzmanandguzman.com/



ArgentinaRIVEIRO Y ASOCIADOS Guatemala PortugalContadores Públicos - Consultores Velasco & AsociadosSUIPACHA 570 - 7° PISO 4a. calle 7-53, zona 9,Edificio Torre Azul, Of. 602 J Camilo & Associados, SROC BUENOS AIRES ARGENTINA Guatemala Ciudad, Guatemala Rua Odette de Saint-Maurice, 3L, Piso -1,Esc. A,(54 11) 4393-2618 Tel (502) 2382-1919 Lisbon 1700-921 PORTUGALwww.riveiroyasoc.com www.velascoaudit.com Tel: (351) 217 542 610Ricardo E. Riveiro [email protected] Email: Leonel A. Velasco Sánchez [email protected] Fax: (351) 217 542 629

http://www.jcamilo- sroc.comAustralia Hong-Kong Email: [email protected]

AVENIR GC & CO., C.P.A.Adelaide Unit 607, 6/F, Tower 3, Phase I, Enterprise Square, 9 Sheung Yuet Road, J Camilo & Associados SROC – Porto Branch

Inglis Rowe Kowloon Bay, Kowloon, HONG KONG Avenida da República, nº 2208, 7º Dto Centro Frt.,Level 1, 21-22 Greenhill Road, Tel: 852-2851 3555 Vila Nova da Gaia, PORTUGAL Wayville South Australia 5034 Fax: 852-2851 3325 Tel: (351) 220 317 998Phone 61 8 8201 8600 Email: Gary Chong Email:[email protected] www.jcamilo-sroc.comFax 61 8 8201 8668 Email: [email protected]: [email protected] India

S. RAMANAND AIYAR & Co. Chartered Accountants Head Office: PolandBrisbane 708/711, Surya Kiran, FORBIZNES AUDYT

CKG Partners 19, Kasturba Gandhi Marg, NEW DELHI - 110 001 TRAUGUTTA 25 STR LODZBrisbane City Tel: 91-11-23 35 27 21, POLAND9th Floor, 167 Eagle Street 41 51 31 54, 23 31 92 84 Tel. : +48 (42) 637 33 62Brisbane Qld 4000 Fax: 91-22-23358229 Fax : +48 (42) 637 33 62Phone 61 7 3839 8100 Mobile No.: 098110 79732 www.forbiznes.plFax 61 7 3839 8016 Email: R. Balasubramanian [email protected] [email protected] 9, 3 Zamia Street S. RAMANAND AIYAR & Co. Chartered Accountants QatarSunnybank Qld 4109 International Practice Office: 121/122, Sagar Avenue, S.V. Road, Andheri (West) Yasser Haikal Auditing and AccountingPhone: 61 7 3344 7522 Mumbai-400058 Al-sadd Street, Doha, Qatar Mob : 00974-6630 - 2889Fax 61 7 3839 8016 Phone: 91-22-26715351, Tel : 00974-4442 - 3159Email: [email protected]. au 26713369 Fax : 91-22-26715351 Fax : 00974-4432 - 4019

www.sraco.in http://yhaikal.com/yhaikal/author/ haikal/Perth Kensington Partners Email: R. Balasubramanian [email protected] Email: Mohamed I. Desouky [email protected] House 308 Fitzgerald StreetNorth Perth 6006 Indonesia RussiaPhone 61 8 9328 1799 Fax 61 8 9328 1722 KAP ASEP RAHMANSYAH & REKAN Big5Email: [email protected]. au Senatama Building fl 4 R 406 - 404, Kwitang Raya Street No 8 Ordinarnaya street, 21 lit.A., premises 2N, 197022,

Jakarta – 10420, INDONESIA St. Petersburg, RussiaHolden & Bolster Avenir Pty Ltd Tel: 62 21 3154388 Tel: +7 (812) 777-90-91Level 31, Australia Square 264-278 George St Fax: 62 21 31935439 http://www.akbig5.ru/index.php/e n/Sydney NSW 2000 Email: [email protected] Email: Slavyaninov Nikolay [email protected] 61 2 9241 7701Fax 61 2 9241 7960 Ireland Consulting group "Business- KRUG"Email: David Odewahn [email protected] WALLACE O’DONOGHUE 22/39 Zubovsky bulvar street, 6- th floor,

Suite 138/139 The Capel Building Mary’s Abbey Moscow, Russia,119021.Melbourne Liston Landers Dublin 7 Ireland Tel.: +7 (495) 648-91-79 ext. 141 242-246 Glenferrie Road, Tel. : 353-1-2887361 , www.bkrug.ruMalvern Victoria 3144 Fax : 353-1-2886790 Email: Elena Pryanishnikova [email protected] Phone 613 9509 0366 www.wallaceodonoghue.ieFax 613 9509 3076 [email protected] Financial Consulting Group LLCEmail: Stephen O'Kane [email protected] m.au Taganskaya st., 34, bld. 3, 5th floor,

Italy Moscow, RUSSIACICCIORICCIO e ASSOCIATI Tel./Fax:+7 (495) 660 59 92

Austria Lungotevere delle Navi 19 00196 Mob.:+7 (903) 509 82 66TREUFINANZ WIRTSCHAFTSTREUHAND GES.m.b.H ROME, Italy www.fcg.su

Sternwartestrasse76 Tel. : (39.06) 32 69 661 Email: Evgeniy Ostrenko [email protected], Austria Fax : (39.06) 32 01 668Tel. : 43 ( 0) 1 4705373 https://www.ciccioriccioassociati.com Saudi-Arabia Fax : 43 ( 0) 1 4705372 Email:[email protected] M/s Oboud Abubakr Baeshen and CompanyEmail: [email protected] www.treufinanz.at Certified Public Accountants License No. 323/11/173

PO Box No. 16638,STUDIO MANENTI RAYNERI Jeddah 21474 Kingdom of Saudi ArabiaCorso re Umberto 65 10128 Tel: +966 2 6510001

Belgium Torino, ITALY Fax: + 966 2 6520004AXAS CONSULTING Tel. : ( 39) 011 19702231 www.oboud- baeshen.comAv Louise 486 - B. 5 Fax : ( 39) 011 19702371 Main contact:BRUXELLES Belgium Email: [email protected] | [email protected] Mr. Oboud Abubakr Baeshen Principal and Managing Partner(32.2) 639 69 10 Email: oboud@oboud- baeshen.com.sa

Fax : (32.2) 649 92 06 Japan Other contacts:Email: [email protected] Sakashita International Tax Accountant Office Mr. Hasan Ebrahim Al Zahrani Partner

Sakashita International Tax Accountant Co Email: hasan@oboud- baeshen.com.sa1-19-8- 702, Nihonbashi- Kakigaracho, Chuoku Mr. Arshad Arif Moosani Audit Manager

Mercken & Co Bedrijfsrevisoren TOKYO 103-0014 JAPAN Email: arshad@oboud- baeshen.com.saHeidestraat 47 Tel : + 81-3-3664-7713Hasselt, BELGIUM Fax: +81-3-3664-7719Tel: 32 11 300 450 www.bygones-tax.com/english SenegalFax: 32 11 300 456 Email: [email protected] CABINET FIDDEX SDA – SAShttp://mercken.be Rue 4 x A Point E Immeuble les “Arcanes”Email: Wery Mercken [email protected] Jordan Dakar, Senegal

Elite Performance Audit And Advisory Tel:(+221) 33 824 68 77 Bolivia P.O.Box 3773, www.fiddex-sda.com

H. BALDIVIESO Y LUNA S.R.L. Amman JORDAN Email: SALIOU DIEYE [email protected] Batallón Colorados Edificio El Condor piso 5-508 Tel: 00962 6 5820400La Paz, Bolivia Fax: 00962 6 5820446Tel. (591-2) 2442224 http://www.ep- jordan.com SingaporeMr. Roberto Victor Huanca Baldivieso Email: Mr. Waleed Hamdan w.hamdan@ep- jordan.com Tan Wee Tin & CoEmail: [email protected] 1 Goldhill Plaza 03-39 podium Blockhttps://www.baldiviesoyluna.com/ Kazakhstan 308899 Singapore Singapore

ALMIR CONSULTING Ltd Tel. : + 65-63551366Brazil Business Centre “Nurly Tau” block 2B office 403 Fax : + 65-63551306

BOCCUZZI Advogados Associados Almaty KAZAKHSTAN [email protected]. Brigadeiro Faria Lima, 2055 Tel. : +7 727 311 01 19- 10º andar Fax : +7 727 311 01 19, 311 01 20CEP: 01452-001 São Paulo-SP www.almir.kz SlovakiaBrasil Email: [email protected] | [email protected] SAHESA s.r.oTel: (+ 55) 11 3039 6399 Presovska 61www.boccuzzi.com.br Korea 821 02 Bratislava Slovakia

Email: Rogério Pires da Silva [email protected] Hyundai Accounting Corporation Tel. : + 421 2 44 644 188542 Yeoksam-ro, Gangnam-gu, Fax : + 421 2 44 644 189

Bulgaria Seoul, Korea www.sahesa.sk LPG BULGARIA Tel : ( + 82) 2-554-0382 [email protected], rue Gurguliat, BG-1142 Sofia Website in English: http://www.hdcpa.co.kr/e_htm/in dex.htmlTel. + 359 2 944 222 1 Email : Claire Choi [email protected] SpainWebsite: https://www.lpg-bulgarie.bg/fr EUROCONTROL ASESORES Email: Boris Apostolov [email protected] Kuwait

Baytik For Audit Public Accountants Oficina 48, Edificio Burgosol, c/Comunidad de Madrid 35 bis,China Almirqab, Omer Bin Alkhathab Street, Las Rozas de Madrid 28231, SPAIN

Star (Shanghai) Accounting & Consulting Co., Ltd Al Shwafat building . Kuwait City Tel: 34 91 6406138Unit 105, Building 11, No. 16 Bo Yang Road Shanghai 200090 Kuwait Fax: 34 91 640 6037Tel. (021)56973390 Tel : +965 22466258/9 http://www.eurocontrolasesores. comMr. Sun Yan Jun www.baytik- auditing.com Email: andrew.hall@eurocontrolasesore s.comhttps://star-acc.com/ Email: Ridhwan Mohamed ridhwan@baytik- auditing.comEmail: [email protected] Morera Asesores & Auditores

Members IECnet November 2019











































































































































































































































































































































































































http://www.jcamilo- sroc.com Australia Hong-Kong Email: [email protected] AVENIR GC & CO., C.P.A.

Adelaide Unit 607, 6/F, Tower 3, Phase I, Enterprise Square, 9 Sheung Yuet Road, J Camilo & Associados SROC – Porto BranchInglis Rowe Kowloon Bay, Kowloon, HONG KONG Avenida da República, nº 2208, 7º Dto Centro Frt., Level 1, 21-22 Greenhill Road, Tel: 852-2851 3555 Vila Nova da Gaia, PORTUGAL Wayville South Australia 5034 Fax: 852-2851 3325 Tel: (351) 220 317 998Phone 61 8 8201 8600 Email: Gary Chong Email:[email protected] www.jcamilo-sroc.comFax 61 8 8201 8668 Email: [email protected] Email: [email protected] India


CKG Partners 19, Kasturba Gandhi Marg, NEW DELHI - 110 001 TRAUGUTTA 25 STR LODZBrisbane City Tel: 91-11-23 35 27 21, POLAND9th Floor, 167 Eagle Street 41 51 31 54, 23 31 92 84 Tel. : +48 (42) 637 33 62Brisbane Qld 4000 Fax: 91-22-23358229 Fax : +48 (42) 637 33 62Phone 61 7 3839 8100 Mobile No.: 098110 79732 www.forbiznes.plFax 61 7 3839 8016 Email: R. Balasubramanian [email protected] [email protected] SunnybankUnit 9, 3 Zamia Street S. RAMANAND AIYAR & Co. Chartered Accountants QatarSunnybank Qld 4109 International Practice Office: 121/122, Sagar Avenue, S.V. Road, Andheri (West) Yasser Haikal Auditing and AccountingPhone: 61 7 3344 7522 Mumbai-400058 Al-sadd Street, Doha, Qatar Mob : 00974-6630 - 2889Fax 61 7 3839 8016 Phone: 91-22-26715351, Tel : 00974-4442 - 3159Email: [email protected]. au 26713369 Fax : 91-22-26715351 Fax : 00974-4432 - 4019

www.sraco.in http://yhaikal.com/yhaikal/author/ haikal/Perth Kensington Partners Email: R. Balasubramanian [email protected] Email: Mohamed I. Desouky [email protected] Kensington House 308 Fitzgerald Street North Perth 6006 Indonesia RussiaPhone 61 8 9328 1799 Fax 61 8 9328 1722 KAP ASEP RAHMANSYAH & REKAN Big5Email: [email protected]. au Senatama Building fl 4 R 406 - 404, Kwitang Raya Street No 8 Ordinarnaya street, 21 lit.A., premises 2N, 197022,


Suite 138/139 The Capel Building Mary’s Abbey Moscow, Russia,119021.Melbourne Liston Landers Dublin 7 Ireland Tel.: +7 (495) 648-91-79 ext. 141 242-246 Glenferrie Road, Tel. : 353-1-2887361 , www.bkrug.ruMalvern Victoria 3144 Fax : 353-1-2886790 Email: Elena Pryanishnikova [email protected] Phone 613 9509 0366 www.wallaceodonoghue.ieFax 613 9509 3076 [email protected] Financial Consulting Group LLC Email: Stephen O'Kane [email protected] m.au Taganskaya st., 34, bld. 3, 5th floor,

Italy Moscow, RUSSIA CICCIORICCIO e ASSOCIATI Tel./Fax:+7 (495) 660 59 92

Austria Lungotevere delle Navi 19 00196 Mob.:+7 (903) 509 82 66 TREUFINANZ WIRTSCHAFTSTREUHAND GES.m.b.H ROME, Italy www.fcg.suSternwartestrasse76 Tel. : (39.06) 32 69 661 Email: Evgeniy Ostrenko [email protected] Wien, Austria Fax : (39.06) 32 01 668Tel. : 43 ( 0) 1 4705373 https://www.ciccioriccioassociati.com Saudi-Arabia Fax : 43 ( 0) 1 4705372 Email:[email protected] M/s Oboud Abubakr Baeshen and CompanyEmail: [email protected] www.treufinanz.at Certified Public Accountants License No. 323/11/173

PO Box No. 16638, STUDIO MANENTI RAYNERI Jeddah 21474 Kingdom of Saudi ArabiaCorso re Umberto 65 10128 Tel: +966 2 6510001

Belgium Torino, ITALY Fax: + 966 2 6520004AXAS CONSULTING Tel. : ( 39) 011 19702231 www.oboud- baeshen.comAv Louise 486 - B. 5 Fax : ( 39) 011 19702371 Main contact:BRUXELLES Belgium Email: [email protected] | [email protected] Mr. Oboud Abubakr Baeshen Principal and Managing Partner (32.2) 639 69 10 Email: oboud@oboud- baeshen.com.saFax : (32.2) 649 92 06 Japan Other contacts:Email: [email protected] Sakashita International Tax Accountant Office Mr. Hasan Ebrahim Al Zahrani Partner


Mercken & Co Bedrijfsrevisoren TOKYO 103-0014 JAPAN Email: arshad@oboud- baeshen.com.saHeidestraat 47 Tel : + 81-3-3664-7713Hasselt, BELGIUM Fax: +81-3-3664-7719Tel: 32 11 300 450 www.bygones-tax.com/english SenegalFax: 32 11 300 456 Email: [email protected] CABINET FIDDEX SDA – SAShttp://mercken.be Rue 4 x A Point E Immeuble les “Arcanes” Email: Wery Mercken [email protected] Jordan Dakar, Senegal


H. BALDIVIESO Y LUNA S.R.L. Amman JORDAN Email: SALIOU DIEYE [email protected] Calle Batallón Colorados Edificio El Condor piso 5-508 Tel: 00962 6 5820400La Paz, Bolivia Fax: 00962 6 5820446Tel. (591-2) 2442224 http://www.ep- jordan.com SingaporeMr. Roberto Victor Huanca Baldivieso Email: Mr. Waleed Hamdan w.hamdan@ep- jordan.com Tan Wee Tin & CoEmail: [email protected] 1 Goldhill Plaza 03-39 podium Blockhttps://www.baldiviesoyluna.com/ Kazakhstan 308899 Singapore Singapore




Bulgaria Seoul, Korea www.sahesa.sk LPG BULGARIA Tel : ( + 82) 2-554-0382 [email protected] 7, rue Gurguliat, BG-1142 Sofia Website in English: http://www.hdcpa.co.kr/e_htm/in dex.htmlTel. + 359 2 944 222 1 Email : Claire Choi [email protected] SpainWebsite: https://www.lpg-bulgarie.bg/fr EUROCONTROL ASESORES Email: Boris Apostolov [email protected] Kuwait

Baytik For Audit Public Accountants Oficina 48, Edificio Burgosol, c/Comunidad de Madrid 35 bis, China Almirqab, Omer Bin Alkhathab Street, Las Rozas de Madrid 28231, SPAIN


Lebanon Gran Vía de Carlos III nº 94 3º Chile KARIM AND CO, Hamra Barcelona, SPAINCONSAUDIT INTERNATIONAL Clemenceau st. Minkara Bldg. 1st floor, P.O. 11-6045 Tel: +34 93 330 80 51AUDITORIA & CONTROL LTDA. Beirut, Lebanon Fax: +34 93 411 28 07ENRIQUE MAC IVER N°125, Tel/Fax: 00961 1 379062. http://www.moreraasesores.comPISO 9, SANTIAGO CENTRO, http://www.karimcorp.com Email: [email protected] mREGIÓN METROPOLITANA, CHILE Email:[email protected] Tel: (56-2-26321345) (56-2-26398004) SwitzerlandFax: (56-2-26321345) (56-2-26398004) Luxembourg REVIGLOBAL SAhttp://www.consaudit.cl READ Via Trevano 49, Lugano, SWITZERLANDEmail:[email protected] 3A, Boulevard du Prince Henri, L- 1724 Tel: 41 91 973 56 45




ATHOS FOUTTIS & CO Limited. Fax:(+352) 26.25.82.01 Email: Freydun Michael Badri [email protected] 2 Agias Fylaxeos & Zenonos Rossidi Website in English: http://www.fiduciaire-lpg.lu/enP.O.Box 59655, CY-4011 Email: Denis Colin [email protected] Sri Lanka Limassol, Cyprus. Ratnayake T. A. & Co.357 - 25823550 Malaysia No.17, Rodney Street, 357 - 25823331 LEE & LEE Colombo 08, Sri Lankawww.afaudit.com 47 Jalan Batai Laut 5, Tmn Tel. +94 11 268 2891 or mobile + 94 77 244 5900 or + 94 71 011 9555Email: [email protected] Intan, Klang, MALAYSIA [email protected]


Odyssée Audit & conseil Email: [email protected], [email protected] Barkat Gourat, Plateau du Marabout , Djibouti The Netherlands Tel. 00 253 21251010 Malta vhm|abchttp://www.odyssee-audit.com/index.html INTERNATIONAL MANAGEMENT SERVICES LTD Tel: 31622923069Email: Mr. Assad Said [email protected] Regent House, Office 21 - Bisazza Street www.vhmabc.nl/en

Sliema SLM 1641 Malta E-mail: Tobi Smit [email protected] Denmark Tel. : +356 21 341219

TimeVision Fax : +356 21 340665 Epe OfficeFalkoner Allè 1,3. www.imscons.com Pastoor Somstraat 22000 FREDERIKSBERG, Denmark Email: [email protected] 8162 AK EpeTel. : (45) 38 88 08 24 The Netherlands Fax : (45) 38 88 08 55 Mauritius Tel: +31 578 677377www.timevision.dk AllFinanz Consulting LtdEmail: [email protected] 6th Floor, Toorawa Centre Jummah Mosque Street Veenendaal Office

Port-Louis, MAURITIUS Fokkerstraat 10a 3905 KV Revision Limfjord Tel. : (230) 210 5209 Veenendaal The Netherlands Bødkervej 12, Fax : (230) 210 5209 Tel: +31 318 5532337700 Thisted, Denmark www.allfinanzconsulting.com(45) 31 13 66 21 Email: [email protected] Genemuiden Office http://revisionlimfjord.dk/ De Blokmat 13aEmail: Klaus Viborg Pedersen [email protected] NJC ASSOCIATES 8281 JH Genemuiden The Netherlands


AUDIFINTAX & ASOCIADOS CÍA. LTDA. Tel: +230 212 0104 Tunisia12 de Octubre N24 – 739 y Colón, Edificio Torre Boreal Oficina 414 Email: Chelven Chengabroyan cchengabroyan@njcassociates. mu AWT Audit & Conseil QUITO-ECUADOR 3, avenue Louis Braille 1002 Tel: (593) 2513-5460 Mexico Tunis, TunisiaMobile: (593 9) 8847-2274 B&B GLOBAL CONSULTORES, S.C. Tel : (216) 7128 2128

Word Trade Center México, 38 Montecito Street, www.audifintax.com 28th Floor, office 12., Benito Juarez , C.P. 03810 Fax : (216) 7128 0740Email: [email protected] Mexico City MEXICO [email protected]


3 rue Gabass, www.detaydenetim.com.tr Egypt RABAT, MOROCCO Email: [email protected] The Good People Tel: 212 (0) 5 37 .70.84.65 Nerco new housing - Degla Maadi Fax: 212 (0) 5 37 .70.83.89 UkraineCairo, Egypt (00202) http://audigroup.net ZovnishInformAudit C, LLC Tel: 25216414 -25216205 Email: Mr. Miloud STOTI [email protected] 4a Degtyarivska str. Email: Mr. Girgis Abed el Nour [email protected] Kyiv, 04050, Ukraine


ESCALANTE- ESCALANTE y COMPANIA 2nd Floor, Federal Mortgage Bank Building Email: [email protected] Jardines de Merliot, Calle Libertad, E-6 Abuja NIGERIASanta Tecla, El Salvador Tel. : +234 803 788 2878 or United Arab Emirates telephone (503) 2278-5270 +234 80 3311 8833 UNITED AUDITING


4 Kenneth Odidika Close Lekki Email: [email protected] Y FERNANDEZ ASOCIADOS Lagos NIGERIAColonia Escalón, Pasaje San Rafael, casa Nº 4, Tel +234 803 328 8474 United Kingdom sobre 3a Calle Poniente- Calle Schafik Handal, entre 87 y 89 Avenida Norte,https://olumuyiwabelloan dco.com/ SAYERS BUTTERWORTHSan Salvador. El Salvador Email : Muyiwa Bello [email protected] LLP 3rd Floor 12 Gough Square Tel: 2264-0057 London EC4A 3DW Email: Roberto Fernandez [email protected] Panama Tel: +44 (0)20 7936 1910

Hurtado & Asociados Contadores Públicos Autorizados Fax: +44 (0)20 7936 4161 Finland Bella Vista, Calle 52 Avenida Ricardo Arias, www.sayersb.co.uk Nettomaster Oy Torre Advanced, Piso 1, oficina 1B, Email: Andrew Burch [email protected] Perkiöntie 2 00620 Panamá, República de Panamá. Helsinki Finland Tel: 507-221-8664 / 203-6770 / 203-6771 TFD DUNHAMSTel: + 358 9 752 1771 www.contadorespanama.com 11 Warwick Road, Old Trafford, Fax: + 358 9 752 1778 Email: Raúl Hurtado [email protected] Manchester M16 0QQ Great BritainEmail: [email protected] Tel. : 44 (0) 161 872 8671


CECAUDIT INTERNATIONAL SUITE NO. 209, PARSA TOWER, PLOT NO. 31-1-A, Paul.O’[email protected] 16 rue Albert Einstein, Espace Descartes BLOCK 6, PECHS, MAIN SHAHRAH-E- FAISAL, CHAMPS SUR MARNE KARACHI, PAKISTAN. UruguayFrance Tel: +92(0)21-3415-0811-2 AMS/CONSULTORESTel. : + 33.1.64.68.54.54 Fax: +92(0)21-3415-0814 Rio Branco 1373 piso 5 Fax : +33.1.64.68.64.65 www.iecnet.com.p Montevideo URUGUAYwww.cecaudit.net Email: [email protected] Tel. : (598) (2) 901-5703Email: [email protected] Fax : (598) (2) 511-3565


Georgia Eligio Ayala N.1. 630 e Irrazabal, Consaudi LLC Asuncion, PARAGUAY USA61 Tsereteli Ave. (+99532) 235 01 57 Giorgi Tel: ( 595 21) 229817/8 CPA Global Tax & Accounting PLLCTbilisi Fax: ( 595 21) 229817/8 14362 N Frank Lloyd Wright Blvd.
















































Peru eFax: (602) 467-3291 Germany AGURTO, ROMERO Y ASOCIADOS SOCIEDAD CIVIL www.cpaglobaltax.com Pianka & Schöffel Treuhand GmbH República de Chile 239 - 702, Email: Pallav Acharya [email protected], Balanstrasse 30b Lima 01, PERUMUNCHEN 81669 Tel:+(51 1) 332 1480 Guzman & Guzman Miami Office:Germany Fax: +(51 1) 433 0837 9130 S. Dadeland Blvd. Suite 1509Tel. : (49.89) 48 90 80 0 http://www.arasc.pe Miami, FL 33156Fax : (49.89) 48.90.80.20 Email: [email protected] Tel: (305) 670-1991 www.pianka.de Fax: (305) 670-1993 Email: [email protected] Philippines http://guzmanandguzman.com/

MM&Co Email: Alberto Guzman [email protected] 8000 Lakeview Halang Steuerberatungsgesellschaft Landwehrstraße 54, 64293 Calamba City Laguna Philippines 4027 Aventura Office Darmstadt, Germany Tel : (+63) 2 330 6057 20803 Biscayne Blvd. Suite 105Tel. 06151/39776-0 http://mmco.com.ph/ Aventura, FL 33180Fax 06151/39776-76 Email: Raymund J. Manaig [email protected] 7 Tel: (305) 670-1991 Email: [email protected] | [email protected] Fax: (305) 670-1993

http://guzmanandguzman.com/GPC Tax Unternehmerberatung AG - MERIDIUM AG Email: Alberto Guzman [email protected] 10Berlin, GERMANY YemenTel: (+49 30) 68 08 57 – 0 GMK Accounting and Auditing Consulting(+49 30) 683 70 99 – 0 Beirut Street, Haddah Quarter Fax: (+49 30) 68 08 57 - 22 Kuwait Towers Building n° 7 Apartment n° 9(+49 30) 683 70 99 – 9 Sana’a, Yemen http://www.gpc-tax.de | http://www.meridium.de Email: Galal Kaid [email protected]: [email protected] | [email protected]






















































































































































































































































































































































































































































































































































































































































































Georgia Eligio Ayala N.1. 630 e Irrazabal, Consaudi LLC Asuncion, PARAGUAY USA61 Tsereteli Ave. (+99532) 235 01 57 Giorgi Tel: ( 595 21) 229817/8 CPA Global Tax & Accounting PLLCTbilisi Fax: ( 595 21) 229817/8 14362 N Frank Lloyd Wright Blvd.http://www.consaudi.ge/en/ Email: [email protected] Scottsdale, AZ 85260Email:Giorgi Mikabadze [email protected] Tel: (480) 889-8949


















































































































































Members IECnet November 2019...Email: Klaus Viborg Pedersen [email protected] NJCASSOCIATES...

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Transcript of Members IECnet November 2019...Email: Klaus Viborg Pedersen [email protected] NJCASSOCIATES...