ACKNOWLEDGMENTS
Gurgen Migranovich Minasyan Union of Builders of Armenia Ani Mkrtchian Global SPC Nerses Nersisyan PricewaterhouseCoopers Marianna Nikoghosyan Global SPC Aram Orbelyan Concern-Dialog Law Firm Naira Petrosyan Paradigma Armenia’ CJSC Vahe Petrosyan Logicon Development LLC
Tim Cox PricewaterhouseCoopers
Nicholas Sedgwick Marque Lawyers
Kathryn Dent Gadens Lawyers
Damian Sturzaker Marque Lawyers
Lisa Dounis PricewaterhouseCoopers
Simon Truskett Clayton Utz, member of Lex Mundi
Ian Farmer PricewaterhouseCoopers Brett Feltham PricewaterhouseCoopers Joan Fitzhenry Baker & McKenzie Mark Geniale Office of State Revenue, NSW Treasury
David Twigg EnergyAustralia Nicholas Vesic Marque Lawyers Peter Walker Ferrier Hodgson Limited Andrew Wheeler PricewaterhouseCoopers
Alexander Klauser Brauneis Klauser Prändl Rechtsanwälte GmbH Florian Kremslehner Dorda Brugger Jordis Rudolf Krickl PricewaterhouseCoopers Ulrike Langwallner Schönherr Rechtsanwälte GmbH / Attorneys-at-Law Peter Madl Schönherr Rechtsanwälte GmbH / Attorneys-at-Law
Benjamin Harris PricewaterhouseCoopers
Mandi Xu PricewaterhouseCoopers
Ayten Pacariz KSV 1870
Jason Henniker EnergyAustralia
AU S T R IA
Michael Podesser PricewaterhouseCoopers
Aida Saribekyan Global SPC
Eva Hucker Baker & McKenzie
Austrian Regulatory Agency
Artak Shaboyan State Revenue Committee of the Government of the Republic of Armenia
Ian Humphreys Blake Dawson
Georg Bahn Freshfields Bruckhaus Deringer
Guzh Sinanyan Global SPC
John Lobban Blake Dawson
Hakob Tadevosyan Grant Thornton Legal & Tax LLC
Tim Manefield PricewaterhouseCoopers
Artur Tunyan Judicial Reform Project Tigran Yedigaryan Converse Bank CJSC Liana Yordanyan Ter-Tachatyan Legal and Business Consulting Anush Zadoyan Global SPC Samuel Zakarian Global SPC Arman Zargaryan State Revenue Committee of the Government of the Republic of Armenia
AU ST R A L IA Paul Agnew McKays Solicitors Elizabeth Allen PricewaterhouseCoopers
Anna Manthopoulos Chang, Pistilli & Simmons John Martin Thomson Playford Louise Massey PricewaterhouseCoopers Christie McGregor PricewaterhouseCoopers Kylie McPherson Marque Lawyers Louise Murphy Marque Lawyers Matthew Nelson PricewaterhouseCoopers Stephanie Newton PricewaterhouseCoopers Carly Neylan Gadens Lawyers Maja Osterman Blake Dawson
Matthew Allison Veda Advantage
Kylie Parker Logicca Chartered Accountants
Lynda Brumm PricewaterhouseCoopers
Enjel Phoon Marque Lawyers
David Buda RBHM Commercial Lawyers
Malcolm Pickford EnergyAustralia
Alicia Castillo Alicia Castillo Wealthing Group
Mark Pistilli Chang, Pistilli & Simmons
Joe Catanzariti Clayton Utz, member of Lex Mundi
Greg Ralph Gould Ralph Pty Ltd, member of Russell Bedford International
Gaibrielle Cleary Gould Ralph Pty Ltd, member of Russell Bedford International
Bob Ronai Import-Export Services Pty. Ltd.
Michael Cooper Gadens Lawyers
Claus Schmidt Panalpina Gulf
Georg Brandstetter Brandstetter Pritz & Partner Doris Buxbaum Binder Grösswang Rechtsanwälte GmbH Martin Eckel e|n|w|c Natlacen Walderdorff Cancola Rechtsanwälte GmbH Agnes Eigner Brandstetter Pritz & Partner
Barbara Pogacar Law Partners Rechtsanwälte Friedrich Roedler PricewaterhouseCoopers Gottfried Schellmann Brauneis Klauser Prändl Rechtsanwälte GmbH Georg Schima Kunz Schima Wallentin Rechtsanwälte KEG, member of Ius Laboris Stephan Schmalzl Graf & Pitkowitz Rechtsanwälte GmbH Ernst Schmidt Halpern & Prinz
Tibor Fabian Binder Grösswang Rechtsanwälte GmbH
Christian Schuppich CHSH Cerha Hempel Spiegelfeld Hlawati
Julian Feichtinger CHSH Cerha Hempel Spiegelfeld Hlawati
Franz Schwarzinger Revisionstreuhand, member of Russell Bedford International
Ferdinand Graf Graf & Pitkowitz Rechtsanwälte GmbH
Maria Spalt Austrian Embassy
Andreas Hable Binder Grösswang Rechtsanwälte GmbH
Benedikt Spiegelfeld CHSH Cerha Hempel Spiegelfeld Hlawati
Alexander Hofmann RA Dr. Alexander Hofmann, LL.M.
Wolfgang Tichy Schönherr Rechtsanwälte GmbH / Attorneys-at-Law
Lothar Hofmann HLAW
Thomas Trettnak CHSH Cerha Hempel Spiegelfeld Hlawati
Helmut Hofmanninger Graf & Pitkowitz Rechtsanwälte GmbH Sandro Huber Kammer der Architekten und Ingenieurkonsulenten Wien Alexander Isola Graf & Pitkowitz Rechtsanwälte GmbH Susanne Jetschgo Binder Grösswang Rechtsanwälte GmbH Rudolf Kaindl Koehler, Kaindl, Duerr & Partner, Civil Law Notaries
Aliagha Akhundov Baker & McKenzie Gunel Alpman Baker & McKenzie Aykhan Asadov Baker & McKenzie Ismail Askerov MGB Law Offices
Samir Balayev Unibank
Felix Neuwirther Freshfields Bruckhaus Deringer
David Lipworth PricewaterhouseCoopers
Shahla Ahmadova Deloitte
Natavan Baghirova BM International LLC
Radhika Withana Baker & McKenzie
Aram Poghosyan Grant Thornton Legal & Tax LLC
Vagif Ahmadov Salans
Wolfgang Messeritsch National Bank of Austria
Mark Grdovich Blake Dawson
Apetnak Poghosyan Corporate Integral Solutions LLC
Birgit Vogt-Majarek Kunz Schima Wallentin Rechtsanwälte KEG, member of Ius Laboris
Zaur Fati-zadeh Ministry of Taxes Fidan Gayibova BM International LLC Abbas Guliyev Baker & McKenzie Arif Guliyev PricewaterhouseCoopers Elchin Habibov National Bank of Azerbaijan Samir Hadjiyev Michael Wilson & Partners Ltd. Nigar Hajieva Baker & McKenzie Arzu Hajiyeva Ernst & Young Zumrud Ibrahim Baker & McKenzie Vagif Karimli Baker & McKenzie Nuran Kerimov Deloitte Kamal Mamedzade Salans Javanshir Mammadov Grata Law Firm Kamil Mammadov Mammadov & Partners Law Firm Daniel Matthews Baker & McKenzie Sabina Mikayilova Deloitte Ruslan Mukhtarov BM International LLC Rauf Namazov Ministry of Taxes Movlan Pashayev PricewaterhouseCoopers
Gerhard Wagner KSV 1870
Mustafa Salamov BM International LLC
Anton Zeilinger Ministry of Finance
Vakhid Saparov Grata Law Firm
Thomas Zottl Freshfields Bruckhaus Deringer
Emma Silyayeva Salans
Marcus Zuccato Ministry of Finance
A Z E R BA I JA N Ulviyya Abdullayeva MGB Law Offices
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Kamil Valiyev Salans Matlab Valiyev PricewaterhouseCoopers Murad Yahyayev Unibank