should be placed on the information given. Expert advice is required to review particular transactions in each jurisdiction and specialised taxation advice will be required for every transaction.

If specific advice is required please email the named contact listed in 1(b) for the appropriate jurisdiction.

• Canada – British Columbia
• Czech Republic
• Finland
• Germany – Berlin
• Germany – Frankfurt
• Hong Kong
• Isle of Man
• Israel
• Italy
• Malaysia
• Netherlands
• New Zealand
• Poland
• Portugal
• South Africa
• South Korea
• Spain
• Sweden
• Switzerland
• UK, England and Wales
• USA – California
• USA – Colorado
• USA – Florida
• USA – Illinois
• USA – New Jersey
• USA – New York
• USA – North Carolina
• USA – Ohio