ACKNOWLEDGMENTS
Adeline Messou PWC CÔTE D’IVOIRE Kissao Napo COMPAGNIE ENERGIE ELECTRIQUE DU TOGO (CEET) Yawovi Negbegble AUTORITÉ DE RÉGLEMENTATION DU SECTEUR DE L’ELECTRICITÉ Comlan Eli-Eli N’soukpoé SCP MARTIAL AKAKPO & ASSOCIES Adoko Pascal TRIANGLE CONSTRUCTEUR Olivier Pedanou CABINET LUCREATIF Ousmane Samba Mamadou BCEAO Galolo Soedjede CABINET DE MAÎTRE GALOLO SOEDJEDE Hoedjeto Tonton Soedjede CABINET DE MAÎTRE GALOLO SOEDJEDE Dominique Taty PWC CÔTE D’IVOIRE Mouhamed Tchassona Traore ETUDE ME MOUHAMED TCHASSONA TRAORE Inès Mazalo Tekpa CABINET LUCREATIF Fousséni Traoré PWC CÔTE D’IVOIRE Komi Tsakadi CABINET DE ME TSAKADI Bruno Dosseh Wodotzo OMNITRA Emmanuel Yehouessi BCEAO Edem Amétéfé Zotchi SCP MARTIAL AKAKPO & ASSOCIES
TONGA SUPREME COURT Inoke Afu DATELINE TRANSAM SHIPPING Rosamond Bling MINISTRY OF LANDS, SURVEY, NATURAL RESOURCES & ENVIRONMENT Lord Dalgety ELECTRICITY COMMISSION Nailasikau Halatuituia Aminiasi Kefu CROWN LAW Fisilau Leone KRAMER AUSENCO TONGA Ashleigh Matheson WESTPAC BANK OF TONGA Lee Miller WASTE MANAGEMENT LTD. Laki M. Niu LAKI NIU OFFICES Michael O’Shannassy INLAND REVENUE TONGA Sipiloni Raas JAIMI ASSOCIATES - ARCHITECTS Jemma San Jose ELECTRICITY COMMISSION Dana Stephenson LAW OFFICE Ralph Stephenson LAW OFFICE Teimumu Tapueluelu-Schock WESTPAC BANK OF TONGA Hiva Tatila TONGA DEVELOPMENT BANK Fine Tohi DATELINE TRANSAM SHIPPING Lesina Tonga LESINA TONGA LAW FIRM
John Fanua Uele MINISTRY OF LANDS, SURVEY, NATURAL RESOURCES & ENVIRONMENT
Kelvin Ramsook TRINIDAD & TOBAGO ELECTRICITY COMMISSION
Christine Uta’atu UTA’ATU & ASSOCIATES
Danzel Reid TRINIDAD & TOBAGO ELECTRICITY COMMISSION
Lepaola B. Vaea INLAND REVENUE TONGA Jone Vuli WESTPAC BANK OF TONGA
TRINIDAD AND TOBAGO CUSTOMS AND EXCISE DIVISION OF TRINIDAD AND TOBAGO ERNST & YOUNG Israiell Ali TRINIDAD & TOBAGO ELECTRICITY COMMISSION Tara Mary Allum FITZWILLIAM STONE FURNESS-SMITH & MORGAN Steve Beckles DELOITTE LLP Cecil Camacho JOHNSON, CAMACHO & SINGH Tiffanny Castillo M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI
Myrna Robinson-Walters M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI Gregory Salandy GSAL DESIGNS LTD. Arun Seenath DELOITTE LLP Stephen A. Singh JOHNSON, CAMACHO & SINGH Jonathan Walker M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI Grantley Wilshire M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI Jude Xavier CARGO CONSOLIDATORS AGENCY LTD. Phillip Xavier CARGO CONSOLIDATORS AGENCY LTD.
Yassine El Hafi ADLY BELLAGHA & ASSOCIATES Myriam Escheikh LEGALYS Cheiakh Faouzi BANQUE CENTRALE DE TUNISIE Abderrahmen Fendri PWC TUNISIA Yessine Ferah F&A LAW FIRM Noureddine Ferchiou FERCHIOU & ASSOCIÉS
TURKEY BALKAN SULFUR LTD. ERNST & YOUNG Emre Akarkarasu PWC TURKEY Ceyda Akbal TURUNÇ LAW OFFICE Sezin Akoğlu PEKIN & PEKIN Müjdem Aksoy CERRAHOĞLU LAW FIRM
Slim Gargouri CPA
Seza Ceren Aktaş BASARAN NAS YEMINLI MALI MUSAVIRLIK A.S.
Imene Hanafi LEGALYS
Simge Akyüz DEVRES LAW OFFICE
Anis Jabnoun GIDE LOYRETTE NOUEL, MEMBER OF LEX MUNDI
Kenan Alpdündar CENTRAL BANK OF THE REPUBLIC OF TURKEY
Atf Jebali Nasri LEGALYS
Ekin Altıntaş PWC TURKEY
Najla Jezi ACR
Melsa Ararat CORPORATE GOVERNANCE FORUM OF TURKEY, SABANCI UNIVERSITY
Sami Kallel KALLEL & ASSOCIATES
TUNISIA ERNST & YOUNG
Larbi Kedira CHAFTER RAOUADI LAW FIRM
Özlem Özgür Arslan TALAL ABU GHAZALEH LEGAL (TAG-LEGAL)
Fakhfakh Abdellatif BANQUE CENTRALE DE TUNISIE
Mabrouk Maalaoui PWC TUNISIA
Ilkay Arslantaslı KPMG
Anthony Farfan SKYLINE FREIGHT & MANAGEMENT LIMITED
Samir Abdelly ABDELLY & ASSOCIES
Ozgur Asik INLAWCO LAW FIRM
Charisse Farfan SKYLINE FREIGHT & MANAGEMENT LIMITED
Mourad Abdelmoula AFINCO, A MEMBER OF NEXIA INTERNATIONAL
Dina Magroun EL AJERI LAWYERS, PARTENAIRE DE DS AVOCATS
Stacy Lee Daniell M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI
Hadyn-John Gadsby J.D. SELLIER & CO. Sheryl Anne Haynes TOWN AND COUNTRY PLANNING DIVISION Nadia Henriques M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI Glenn A. Khan REGULATED INDUSTRIES COMMISSION Keomi Lourenco M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI Ann-marie Mahabir M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI
Ilhem Abderrahim SOCIÉTÉ TUNISIENNE DE L’ELECRICITÉ ET DU GAZ (STEG) Mohamed Ammar SOCIÉTÉ TUNISIENNE DE L’ELECRICITÉ ET DU GAZ (STEG) Leila Aouichri AIT SARL Mohamed Moncef Barouni ACR Adly Bellagha ADLY BELLAGHA & ASSOCIATES Hend Ben Achour ADLY BELLAGHA & ASSOCIATES
Rena M. Mahadeo M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI
Mohamed Salah Ben Afia ORGA AUDIT, MEMBER OF RUSSELL BEDFORD INTERNATIONAL
Kurt Andrew Anthony Miller FITZWILLIAM STONE FURNESS-SMITH & MORGAN
Ismail Ben Farhat ADLY BELLAGHA & ASSOCIATES
Celeste Mohammed M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI Jon Paul Dominic Mouttet FITZWILLIAM STONE FURNESS-SMITH & MORGAN Dean Nieves TRANSUNION Marjorie Nunez LEX CARIBBEAN Ronald Patience CARGO CONSOLIDATORS AGENCY LTD. Steven M. Paul J.D. SELLIER & CO. Fanta Punch M. HAMEL-SMITH & CO., MEMBER OF LEX MUNDI Mark Ramkerrysingh FITZWILLIAM STONE FURNESS-SMITH & MORGAN Ramdath Dave Rampersad DELOITTE LLP
Leila Ben Mbarek LEGALYS Miriam Ben Rejeb CAF JURIDIQUE ET FISCAL SARL Abdelfetah Benahji FERCHIOU & ASSOCIÉS Manel Bondi PWC TUNISIA Elyes Chafter CHAFTER RAOUADI LAW FIRM Zine el Abidine Chafter CHAFTER RAOUADI LAW FIRM Kmar Chaïbi BANQUE CENTRALE DE TUNISIE Afef Challouf SOCIÉTÉ TUNISIENNE DE L’ELECRICITÉ ET DU GAZ (STEG) Abdelmalek Dahmani DAHMANI TRANSIT INTERNATIONAL Mohamed Derbel BDO Mohamed Lotfi El Ajeri EL AJERI LAWYERS, PARTENAIRE DE DS AVOCATS
Jomaa Mahmoud CAF JURIDIQUE ET FISCAL SARL Mohamed Ali Masmoudi CAF JURIDIQUE ET FISCAL SARL Emna Mazouni CAF JURIDIQUE ET FISCAL SARL Sarah Mebazaa COMETE ENGINEERING Radhi Meddeb COMETE ENGINEERING Faouzi Mili MILI AND ASSOCIATES Mohamed Taieb Mrabet BANQUE CENTRALE DE TUNISIE Amel Mrabet EL AJERI LAWYERS, PARTENAIRE DE DS AVOCATS
Melis Atasagun PEKIN & BAYAR LAW FIRM Ozgecan Aydinsoy ÖZEL & ÖZEL ATTORNEYS AT LAW Elvan Aziz PAKSOY LAW FIRM Derya Baksı TARLAN – BAKSI LAW FIRM Gokce Balcioglu ÖZEL & ÖZEL ATTORNEYS AT LAW Z. İlayda Balkan ADMD LAW FIRM Naz Bandik ÇAKMAK AVUKATLIK BÜROSU Selin Barlak Gümrükçü PAKSOY LAW FIRM Ayça Bayburan ADMD LAW FIRM
Atf Nasri FERCHIOU & ASSOCIÉS
Pelin Baysal MEHMET GÜN & PARTNERS
Imen Nouira CONSERVATION FONCIÈRE TUNISIA
Ayşe Eda Biçer ÇAKMAK AVUKATLIK BÜROSU
Othmane Olfa BANQUE CENTRALE DE TUNISIE
Sinan Borovalı KARATAŞYILDIZBOROVALI
Habiba Raouadi CHAFTER RAOUADI LAW FIRM
Yildirim Bozbiyik MINISTRY OF FINANCE
Lotfi Rebai CABINET REBAI
Melis Buhan PEKIN & PEKIN
Hédi Rezgui SOCIÉTÉ TUNISIENNE DE L’ELECRICITÉ ET DU GAZ (STEG)
Zeynep Buharali BASARAN NAS YEMINLI MALI MUSAVIRLIK A.S.
Koubaa Rym CRK
Burcu Çakallı KPMG
Nizar Sdiri NIZAR SDIRI LAW FIRM
A. Efe Çakmak DELOITTE LLP
Imed Tanazefti GIDE LOYRETTE NOUEL, MEMBER OF LEX MUNDI
Taylan Çalışkan PEKIN & PEKIN
Rachid Tmar CAF JURIDIQUE ET FISCAL SARL Wassim Turki AWT AUDIT & CONSEIL Ben Afia Zied ORGA AUDIT, MEMBER OF RUSSELL BEDFORD INTERNATIONAL
Esin Çamlıbel TURUNÇ LAW OFFICE Burcu Canpolat PWC TURKEY Maria Lianides Çelebi BENER LAW OFFICE, MEMBER OF IUS LABORIS
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