TAGLaw: TAG Alliances 2013 Annual Review - People. Places. Purpose.

ANNUAL REVIEW
2013
P E O P L E
P L A C E S
P U R P O S E

2 TAG Alliances™ 2013 Annual Review
CONTENTS
“Our Purpose”
International Impact..............................................................................................4
“Evidence of Purpose”
Global Reach..........................................................................................................6
“New People and Places”
New TAGLaw Members..................................................................................... 10
New TIAG Members........................................................................................... 15
New TAG-SP Members...................................................................................... 19
“Places of Gathering”
Conferences, Regional Meetings & TAG Academy....................................... 20
“Tools for a Purpose”
Marketing & Branding....................................................................................... 26
“A Greater Purpose”
TAG Foundation.................................................................................................. 30
“Our People”
The Appleton Group Staff................................................................................. 32
TAGLaw & TIAG Advisory Boards..................................................................... 34
TAGLaw, TIAG & TAG-SP Members.................................................................. 36
“Last Word”
Purpose................................................................................................................ 42

TM
www.TAGLaw.com | www.TIAGnet.com | www.TAG-SP.net 3
LETTER TO MEMBERS
PEOPLE. PLACES. PURPOSE.
Common words with uncommon meaning but with everyday impact on
the TAG Alliances. Each describes and defines what we and our members
are about, whom we serve and how businesses around the world benefit.
In the pages that follow we will, in our words and in the words of our
members, give some substance to this theme, supported by some
examples of these words as they have been applied in practice. We think
that People, Places, and Purpose, in words and deed, shine a light on our
activity during 2013. We also hope that this Annual Review will not only
show us where we were in 2013 but will also provide an indication of what
we can all look forward to in 2014 and beyond.
Our Annual Review, to state it in words most common to our TIAG®
members, is both a balance sheet that shows where we were at year-end
and a statement that recounts activities such as conferences, meetings and
new member endeavors. At the end of the year, it is your achievements
that to us yield our bottom line.
We hope that your 2013 has been a good one for you as well, measured
by the People you have met, or have hired, or have gained as clients;
marked by the Places you have been, through business, pleasure, or our
favorite, a combination of both at a TAG conference; or even judged by
your satisfaction in achieving a Purpose of importance.
As we look forward to 2014, we are excited by the opportunity to do even
better. There are places in the world into which we can expand. There are
members that we would like to see more often at conferences and TAG
Academy courses. And there is a Foundation to sustain for the benefit of
those in need. We welcome those challenges and we are supported by a
strong staff and by the strength of the membership.
Our story of 2013 is not just for you, however. We encourage you to
circulate and distribute this Annual Review throughout your firm. We also
encourage you to show or send it to clients and prospective clients; to
incorporate it effectively into your own marketing initiatives; and to think
of the ways you can take full advantage of all that we offer.
Thank you for your membership, for your Foundation support, for your
conference and program attendance and for the quality of your work and
your relationships. We wish you a successful year in 2014.
Robert U. Sattin
President
Peter Appleton Jones
Chairman & Founder

OUR PURPOSE
PEOPLE
Howard Wilkinson, the founding member of TIAG, has said that it is the connections he has formed
with other people in the TAG Alliances that has made his experience within the association so
special. Some of the most talented professionals in the world are members of the TAG Alliances,
and the combination of their talents, along with the collegial atmosphere that characterizes
relationships among our members, can provide clients with the highest quality service throughout
the world.
PLACES
Starting in 1998 with a few law firms in England and the United States, the TAG Alliances have
grown to comprise one of the largest bodies of professional service associations in the world.
There are now 274 members of the TAG Alliances, and they are found in 94 different countries.
TAG Alliances members can provide law and accounting services virtually anywhere. Whether
your client is establishing a business overseas or needs an audit completed in multiple countries,
TAG Alliance members can be found throughout the world so your clients get the high quality
service they need.
PURPOSE
Peter Appleton Jones, the Founder and Chairman of the TAG Alliances, frequently says (and
will say again later in this review), “If you’re doing business the same way you were five years
ago, you are probably going out of business.” In the late 1990s, he foresaw one of the biggest
changes to international commerce: the emergence of the Internet as a common communication
tool paving the way for increased business across national and regional borders. From that
vision, Peter began what is today the TAG Alliances, a mutually supportive group of organizations
dedicated to helping high quality, regional firms throughout the world connect with one another
and have their practices flourish in the 21st century. From its inception, the TAG Alliances has
carefully chosen professionals to ensure its members can confidently refer clients. Although the
organization has evolved over time, its purpose remains the same: providing members the means
to thrive in this new era of commerce and communications.
“Wherever you go, there you are.” – Buddha
“When we’re connected to others, we
become better people.” –Randy Pausch
“The purpose of life is to contribute in some
way to making things better.” –Robert F. Kennedy

TM
OUR PURPOSE
“At Galindo, Arias López we are driven by constant evolution
and the purpose of providing our clients with the best and
most practical legal solution. TAGLaw is a powerful network
that knows how to effectively identify and connect law firms
of the highest caliber. We understand the importance of
building the right partnerships for the success of our clients
and that of our firm, therefore we know we made a great
decision by joining the TAGLaw Alliance.”
Diego Herrara; Galindo, Arias López (Panama - TAGLaw)
“At Mercer Hole, our aim has always been to provide the
highest levels of technical advice, but to couple this with
unmatched levels of personal, friendly and supportive service.
In becoming part of TIAG (and by association TAGLaw) we
are now able to deliver that, not just in the UK, but anywhere
in the world. The hidden bonus for me has been the many
enduring friendships that have evolved around the world.”
Howard Wilkinson; Retired Managing Partner of Mercer Hole
(London, England - TIAG)
“One of the major benefits of TAGLaw is the ability to refer
out with confidence to many different countries in the world.
This has been, for us, a client saver. In dealing with multi-
national acquisitions, we’ve been able to bring together
TAGLaw firms in the different countries where subsidiaries
are based, and there’s no doubt that had we not been able
to deliver firms that we could confidently rely on, that work
would have gone to one of our competitors.”
Robert Levy, Kuits Solicitors (Manchester, England - TAGLaw)

EVIDENCE OF PURPOSE
Our purpose is what motivates us each day and is the standard by which
we measure ourselves each year. So what is ours? In the broadest sense,
it is to aid our members in the fulfillment of their strategic plans.
With over 260 members around the world, these plans are highly individualized, but there is
commonality: to make the delivery of a firm’s professional product better, to make the firm
better known, and to help insure the profitable present and future of the firm. And to do so
responsibly and with a sense of who we are. TAG Foundation exemplifies this.
For some members, our purpose is to not only provide quality support for clients in over 90
jurisdictions internationally, but also to create the opportunities for these firms to develop
personal and professional relationships that will last. Judged by our members, our rankings,
and feedback from third parties, we are meeting this goal.
For others, it may be providing quality educational opportunities, or branding the firm in its
market or around the world, or creating hundreds of new referral sources or filling a practice
area need or providing the difference that attracts a new client.
Just as our members’ practices are dynamic and respond to a local and international marketplace,
so must our efforts evolve to meet those changes. Our purpose is timeless and ongoing and we
enjoy our efforts to fulfill it.
“TIAG gives us a strong position in the international market
and mainly in Ecuador through our local firm. In 2013,
we have had the opportunity to obtain multiple clients,
highlighting an important LPG distributor in Ecuador,
which allows us to get involved in the oil market and its
derivatives.”
Henry Escalante Ramirez, EsRoBross Cia Ltda (Ecuador - TIAG)

EVIDENCE OF PURPOSE TM
Combined Global Reach
Countries Firms / Offices Professionals
90+ 260+ / 500+ 15,000+
TIAG Current Totals
Countries: 62
Total Firms: 114
Total Offices: 214
Region Employees Firms
Asia Pacific 1223 22
Europe 1897 35
Latin America 962 27
Middle East/Africa 293 12
North America 1765 18
Totals 6140 114
TAGLaw Current Totals
Countries: 85
Total Firms: 147
Total Offices: 305
Region Lawyers Firms
Asia Pacific 1456 14
Europe 2185 45
Latin America 935 22
Middle East/Africa 380 12
North America 4283 54
Totals 9239 147
TAG-SP Current Totals
Countries: 8
Total Members: 11
Total Offices: 48
Region Members
Asia Pacific 1
Europe 3
Latin America 1
Middle East/Africa 2
North America 4
Total Firms 11

“We have worked with TAGLaw member Burness Paull
LLP (Scotland) a number of times over the years and as a
result have developed a good working relationship with
them. This proved to be beneficial in early 2013 when
both companies worked on a deal with a mutual client,
Enovate Systems Limited, a leading technology company
providing subsea well control equipment.
Such excellent cooperation between the two teams
brought successful results and the deal ended when
Aker Solutions acquired a majority stake in Enovate for
£75 million and can now help take the business to the
next level.
Deals like these really highlight the benefit of the TAGLaw
and TIAG alliances.”
Neil Dinnes, Anderson Anderson Brown LLP (Scotland - TIAG)
“Over 3,000 French expats live in Alberta, Canada
and McLeod Law LLP and TAGLaw affiliates Mr. Philip
Jenkinson and Ms. Corinne Fournier of Aubyn (Lille,
France) have worked closely together this year on
Canada/France cross-border succession issues.”
Roy Klassen, McLeod Law LLP (Alberta, Canada - TAGLaw)

“We received a call from Old Mill Accountants (Somerset,
England - TIAG) in the UK. One of their clients, a UK
citizen, was working and residing in the U.S. during 2013
and was now going to have some last minute income
from UK sources. If he was a U.S. tax resident he would
not only be taxed in the U.S. but also in the U.S. state that
he was residing in. We gathered more information and
determined that based on the days test, if he left the
U.S. for the rest of the year (not a long period), he would
save a substantial amount of taxes.
After a conference call with Old Mill, their client, and
his attorneys, we worked out the best strategy. This all
needed to be done very quickly - and it was. He left the
U.S. within 2 days.”
Robert Reitman, Cornick, Garber Sandler, LLP
(New York, New York, USA - TIAG)
“Aska Co (Japan - TIAG) pitched and won a large listed
Japanese company as a client, with requirements for
audit in not only Japan but also other countries including
China. LehmanBrown prepared a proposal to carry out
the quarterly reviews and annual audits of eight factories
in China and also a trading company in Hong Kong.
LehmanBrown carried out initial site visits with the client
and client management team of Aska Co to become
familiar with the client and to confirm the audit process
and procedures. This initial investment in time has paid
off significantly....
The client has been a mutual client for four years now.”
Russell Brown; Lehman Brown (Beijing Shanghai, China - TIAG)

NEW PEOPLE PLACES

“No duty the Executive had to perform was so trying as to put the right
man in the right place.” - Thomas Jefferson
So reflected Thomas Jefferson looking back on his presidency. For those administering The TAG
Alliances, no duty is more important or more rewarding than adding the right firm in the right place.
So what is “the right firm in the right place”?
From the TAG perspective, the “right place” is a jurisdiction that is marked by significant interaction
beyond its recognized borders, whether those interactions be characterized as primarily inbound
or primarily outbound. It is also a jurisdiction that is of current or potential future interest to TAG
Alliance members.
And the “right firm” is one that is thoroughly versed in the professional practices of “its place,”
respected for its competence and integrity within its markets, forward and outward looking in its
strategy, and prepared to engage in a collegial relationship with TAG Alliance members around the
world. It is a firm that is committed to the high level of responsiveness that TAG Alliance members
demand of themselves and one other. It is a firm that views the Alliance as a key component of its
long-term strategy.
In 2013, The TAG Alliances added 12 TAGLaw firms and 11 TIAG firms, several of which are
replacement firms that have strengthened the Alliance presence. In addition, the newest alliance,
TAG-SP, added 3 firms and a number of alumni members. We expect time to show that these new
members are the right firms in the right places.
“In searching for a new affiliation, Berdon was instantly impressed
by the caliber of the TIAG leadership and member firms with
whom we met. It was obvious our current and future clients would
benefit from the responsive, expert advice available to them no
matter where in the world they do business. As members for less
than one year, it is readily apparent that choosing TIAG was the
right strategic decision for Berdon on many levels.”
Ronald Storch; Berdon LLP (New York, New York, USA - TIAG)

NEW PEOPLE PLACES
New TAGLaw Members
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RWP Rechtsanwälte (Düsseldorf, Germany)
At the heart of Germany’s Rhine-Ruhr metropolitan region, and famous for
international finance and fashion, Düsseldorf has long been recognized
as a “right place” for TAGLaw. The move of former TAGLaw Advisory
Board member Nils Wördemann to RWP Rechtsanwälte provides added
assurance that the 24 member firm, with branch offices in Dresden and
Warsaw, is the right firm. Among its benefits from TAGLaw membership,
the RWP management team expects that they will be working closely with
SSW Spaczynski, Szczepaniak i Wspolnicy S.K.A., the TAGLaw member in
Warsaw, to provide a broader array of services to clients they serve from
a branch office in Poland.
Travieso Evans Arria Rengel Paz (Venezuela)
Thanks in part to a recommendation from TAGLaw’s Argentine member,
Brons Salas, Venezuela has again become a TAGLaw place with the
addition of Travieso Evans Arria Rengel Paz to the rolls. Founded over
90 years ago to serve the oil industry, they have evolved into a full service
firm. With over 50 attorneys in its 5 offices, the firm is the fourth largest in
their market. Most of their attorneys are bilingual in Spanish and English
and some also conduct business in Italian and French.
Adams Adams (South Africa)
South Africa’s strategic importance is symbolized by its inclusion as part
of the BRICS group, alongside Brazil, Russia, India and China. When
the previous TAGLaw member in South Africa, Rudolph Bernstein, was
absorbed by Baker McKenzie, Managing Partner Gerhard Rudolph kindly
referred us to the Adams Adams management team and volunteered to
be a reference. As a result, the Alliance has added one of the country’s
oldest and largest firms, with over 100 attorneys operating from offices in
Pretoria, Johannesburg, Cape Town and Durban as well as affiliated offices
in Mozambique (ARIPO), Angola, Tanzania (Zanzibar) Burundi.
(Left to right: Nils Wördemann,
Andreas Lachmann, and Christoph Klose)
(Left to right: Manuel Iturbe and Julio Pinto)
(Left to right: Michael Gwala,
André Visser and Gérard du Plessis)

NEW PEOPLE PLACES
New TAGLaw Members
TM
Kroger, Gardis and Regas, LLP (Indianapolis,
Indiana, USA)
This is a fine example of the fact that the best source of high quality
members for TAGLaw is the network of existing high quality members.
A connection between a partner at TAGLaw’s member firm in Geneva,
Carrard Associés, and a lawyer at Kroger, Gardis Regas opened the
door for consideration of membership. In addition, the TAGLaw member
for Northern Indiana, Barrett McNagny, recommended TAGLaw to the
firm. Kroger, Gardis Regas has been recognized by the U.S. News and
World Report on “Best Law Firms” as Tier 1 in several practice areas and
has also been named one of the 2013 U.S. Top Ranked Law Firms by
LexisNexis Martindale-Hubbell.
Lerch, Early Brewer (Maryland, USA)
Lerch, Early Brewer is a full service business law firm serving the state of
Maryland from the strategic location of its Bethesda office just outside of
Washington D.C. In fact, Chambers and Partners identified Lerch, Early
Brewer as the “go-to firm for representation in the Maryland suburbs
of Washington, D.C.” The firm has a wide and varied practice, in both
transactional matters and litigation. As with many of our members, the
firm’s management sees TAGLaw membership as a means of referring
clients out to high quality firms throughout the United States and
internationally as well as an important tool for branding the firm.
Pearl Cohen Zedek Latzer Barack (Israel)
Early in 2013, TAGLaw’s long-time member firm for Israel, Baratz Co.,
was merged into one of Israel’s largest law firms, thereby becoming Pearl
Cohen Zedek Latzer Barack. Happily, the merged firm applied to become
the replacement firm for Baratz Co. in Israel. Pearl Cohen, had been
primarily an intellectual property firm, with 120 lawyers and patent agents.
The merger with Baratz serves the goal of building a transactional and
non-IP dispute resolution practice base in response to increased pressure
from international firms opening offices in Israel.

(Left to right: James Knauer and Steve Runyan)
(Left to right: Arthur Lafionatis and
William (Bill) Goldberg)
(Pictured: Benjamin Baratz)

NEW PEOPLE PLACES
New TAGLaw Members
TM
The Chambers of A.R.M.A. Peeroo (Mauritius)
When Portuguese explorers discovered Mauritius in 1507, there were no
inhabitants. Dutch settlers arrived in the mid-17th century, succeeded by
the French in the early 18th century. British sovereignty was established
in the early 19th century and lasted until 1968 when the country gained
its independence. This chain of possession is reflected in widespread
multi-lingual capability, though the parliamentary government and
political culture echoes the centuries of British rule. The Chambers of
A.R.M.A. Peeroo, founded in 1974, while historically best known for its
work in dispute resolution, has developed an active and sophisticated
transactional practice, such as advising businesses and individuals on tax
issues and doing business in Mauritius.
Dougherty Quinn (Isle of Man)
The Isle of Man, otherwise known simply as Mann, is a self-governing
British Crown Dependency, located in the Irish Sea between the islands
of Great Britain and Ireland. The Isle of Man is a mature financial center
whose reputation as an offshore financial center has been acknowledged
by a number of organizations. In 2013, our member, Kerruish Law Trust
(formerly Gough Co.) merged into Dougherty Quinn, the leading full
service law firm on the Isle of Man. Understanding the benefits of a legal
alliance with access to high quality accounting firms, Dougherty Quinn
applied for membership in TAGLaw and became our exclusive member
for the Isle of Man.

Veirano Advogados (Brazil)
Over the last decade, Brazil has emerged as a global economic powerhouse.
Although hit hard by the economic downturn in 2008, it was one of the first
countries to begin a recovery, hitting a growth rate of 7.5% in 2010. Its
high interest rates have resulted in very large capital inflows which, in turn,
generate significant legal activity. It is in this setting that TAGLaw’s long-
time member firm in Brazil, Bragança Advogados, merged with Veirano
Advogados, one of the country’s largest and most prominent firms. The
combined firm has 280 lawyers in 4 offices: Rio de Janeiro, São Paulo,
Brasília and Porto Alegre.
(Left to right: Jamsheed Peeroo and
Khushal Lobine)
(Left to right: Paul Kerruish and Stephen Mann)
(Left to right: Carolyn Knox, Alberto De Orleans E
Bragança and Marcos Medeiros Coelho da Rocha)

NEW PEOPLE PLACES
New TAGLaw Members
TM
Al Rowaad Advocates Legal Consultants
(United Arab Emirates)
Abu Dhabi started exporting oil in 1962. In the intervening half century,
the UAE has become one of the largest economies in western Asia with
the 7th highest per capita GDP in the world. Dubai has emerged as a
crossroads of global commerce. This is reflected in the composition and
capabilities of the new TAGLaw member for UAE, Al Rowaad Advocates
Legal Consultants, whose 23 lawyers among them can conduct business
in Arabic, English, French, Russian, Hindi, Urdu, Iranian and Tagalog.
In addition, the firm has translated its site into four languages (English,
Russian, French and Arabic) to serve its international client base.
HH Partners (Finland)
Following World War II, Finland entered a period of rapid industrialization,
artfully balancing its relations with both sides of the cold war so that by
1975, Finland had the 15th highest per capita GDP in the world. The
collapse of the Soviet Union, Finland’s largest trading partner, slowed
economic growth for a few years, but by 2012 the per capita income
was one of the highest in the world. HH Partners was recommended to
TAGLaw by Tim Meng, Managing Partner of TAGLaw’s Beijing member,
Golden Gate Lawyers. Legal 500 recommends the firm in 9 out of 10
research areas. One-third of the twenty largest corporations in Finland
use their services.

Fiorio Cardozo Alvarado (Paraguay)
With the addition of Paraguay, TAGLaw’s membership now includes 9 of
the 10 largest countries in South America. In 1994, Paraguay, Argentina,
Brazil, and Uruguay formed Mercosur to promote regional economic
development. Since the turn of the century, the country has experienced
rapid economic growth, peaking at 14.5% in 2010. Even after tapering
off in 2011, growth continues to be well above the worldwide average.
Fiorio Cardozo Alvarado was recommended to us by Jonas Bergstein,
our TAGLaw member in Uruguay. The firm includes lawyers educated in
USA, Europe and Latin America, and can conduct business in Spanish,
English, Portuguese and French.
(Left to right: Juan Bautista Fiorio and
Bruno Fiorio)
(Left to right: Hassan Mohsen Elhais
and Awatif Khouri)
(Left to right: Markku Korvenmaa
and Miika Erkkilä)

NEW PEOPLE PLACES
New TIAG Members
TM
SK Patodia and Associates (Mumbai, India)
Greater Mumbai, previously known in the West as Bombay, is a true
“megalopolis” with a population of over 20 million, and is the fourth
largest city in the world. It also has the highest GDP of any city in South
Asia, accounting for 25% of India’s industrial output, 70% of its maritime
trade, and 70% of India’s capital transactions. SK Patodia and Associates
has grown steadily since its founding in 1992, primarily by organic
growth within India, and now has 14 partners, more than 50 chartered
accountants, and a total staff of over 200.
ALS International, S.A. (Nicaragua)
Nicaragua is the largest Central American country, with a population of 6
million and a GDP equivalent to about 20 billion US dollars. It is seen by the
World Bank as the second best economy in Central America for starting a
business. The candidacy of ALS International was supported by our TAGLaw
member in Nicaragua, Jarquin-Garcia Attorneys at Law. ALS International
S.A. was founded in 1993 with the purpose of providing business and
accounting consulting, as well as training for Nicaraguan companies. The
firm offers accounting, tax advisory, business consulting, audit, financial
advisory and legal services to clients in various industries including consumer
business, financial services, manufacturing and public sector.
DaoCo Audit (Lebanon)
In 1989 Charbel Daou founded DaoCo Audit. The firm has a record of
innovation, having pioneered on-line services through a secure server.
DaoCo has had extensive experience with large-scale, multi-national
contracting projects, experience that is very rare in Lebanon. This
experience has enabled them to develop their own software to control such
projects based on thorough technical knowledge of complex contracting.
They are among the few firms in their market with a special license to
provide auditing services to clients in the construction industry. The staff is
multi-lingual and can do business in English, French and Arabic.
(Left to right: Monesh Jain and Ronak Agrawal)
(Left to right: Alfonso Aguilar Castillo and
Elena Johanna Sanchez)
(Pictured: Charbel Dao)

NEW PEOPLE PLACES
New TIAG Members
TM
AJSH Co. Chartered Accountants
(New Delhi, India)
The metropolitan region of Delhi, with 22 million people, is India’s largest
city in area and the world’s second largest city in population. Because
of rapid growth, TIAG’s long-standing Delhi member, Sanjeev Chopra,
concurred that an additional member would provide greater depth of
service in this market. AJSH Accounting currently has a professional staff
of 50, with 8 Chartered Accountants, making them one of the largest
single-office firms in New Delhi. The firm provides audit, taxation advisory
management consulting and outsourcing services. They are PCAOB
certified, reflecting a capability to handle sophisticated corporate clients.
Pinebridge, LLP / Veritas Private (Singapore)
One of the four “Asian Tigers,” Singapore is one of the world’s leaders
in education, healthcare, and economic competitiveness. In purchasing
power parity, it has the third highest per capita income in the world. Nearly
three-quarters of its 5 million people are of Chinese origin, but official
policies promote multiculturalism. Pinebridge LLP is a public accounting
entity offering assurance and related services; while Veritas Private is the
umbrella name under which the business advisory and business support
services operate. Pinebridge has two partners, six chartered accountants
and 23 professional staff.
Berdon LLP (New York, New York, USA)
TIAG has long recognized that this world capital center warrants having
two TIAG members. We are truly excited to get a firm of the size and
with the history and reputation of Berdon. The firm was established in
1917. It now numbers 39 partners, a professional staff of 235, and total
firm employees of 330. It is ranked among the top 30 U.S. accounting
firms by Inside Public Accounting. The firm uses a “think-tank” approach
in which Berdon service teams collaborate to lay out the best paths for
the client to choose. Berdon has also capitalized effectively on the fact
that approximately one-third of their partners have law degrees and many
have masters degrees in tax.
(Left to right: Ankit Jain and Siddhartha Havelia)
(Left to right: Steven Teo and Eddie Lee)
(Left to right: Ronald Storch and Mark Bosswick)

NEW PEOPLE PLACES
New TIAG Members
TM
Marina Contábil Ltda. (Belo Horizonte, Brazil)
The metropolitan area of Belo Horizonte, capital of the Brazilian state of
Minas Gerais, ranks just behind Greater São Paulo and Greater Rio de
Janeiro in population. The city has won international recognition for its
progressive programs in urban revitalization. Marina Contábil Ltda. was
recommended to TIAG by Felipe Pestana at Grupo Planus, the TIAG
member in Rio. The firm, one of only three in Belo Horizonte with an
English language capability, is focused on supporting international
corporate clients and individuals. Its services include establishing foreign
companies and subsidiaries in Brazil, registering companies with foreign
partners, and acting as their official accountants.
Mallette s.e.n.c.r.l (Quebec, Canada)
Quebec is the largest province of Canada in area, and the second largest in
population. The official language of the province is French, which provides
a natural affinity with other Francophone members of TIAG. Mallette was
recommended to TIAG by Alain Menard of the TAGLaw member there,
Cain Lamarre Casgrain Wells. Mallette is the largest independent firm
in Quebec province (and the 6th largest in the province after the Big 4
and Grant Thornton) with 70 partners, 350 chartered accountants and
400 professional staff. The firm covers a wide variety of practice areas,
including accounting, tax, actuarial, consulting and bankruptcy services as
well as other services related to the accounting profession.
KAP Hertanto, Sidik Rekan (Indonesia)
Indonesia’s population of 240 million is the 4th largest in the world. Its
GDP ranks #16. While the Indonesian economy was devastated by the
Asian financial crisis of 1997-8, in recent years it has enjoyed a recovery,
averaging 6% growth in each of the last 6 years. Hertanto, Sidik Rekan
is ranked as #15 among the 400+ independent accounting firms by the
Indonesian regulatory authority. The firm’s revenue is primarily derived
from audit and audit-related work. The firm’s six partners work with 140
professional staff in the peak season and 70 professional staff in the off-
season.
(Left to right: Marina Canêdo De Lima E Silva
and Sebastião Canêdo De Souza)
(Left to right: Marc Dagenais, Martin Simard
and José Arsenault)
(Left to right: Hertanto and Indra Soesetiawan)

NEW PEOPLE PLACES
New TIAG Members
TM
GALLINA LLP (Northern California, USA)
Like New York and New Delhi, the size and diversity of the Northern
California commercial region clearly calls for the presence of more than
one TIAG member. GALLINA LLP provides us with quality and prominence
in traditional areas and contributes notable niche expertise, including a
renowned construction practice. The firm was established in 1972 and
has grow to reach a total staff of over 200 members located in six offices
throughout California and an additional six branches outside of the state.
The staff includes speakers of Chinese and Spanish. A partner at Hemming
Morse, the other Northern California TIAG member has said, “This will be
a nice addition for TIAG.”
Fiduciaire du Grand-Duché de Luxembourg
S.à r.l. (FLUX) (Luxembourg)
According to the World Bank, the Grand Duchy of Luxembourg (the
earth’s only remaining Grand Duchy) has the highest Purchasing Power
Parity GDP on the planet. Long a promoter of European integration, in
1957 Luxembourg was one of the founding members of the European
Economic Community. FLUX was created in 2008 by two former Big 4
partners. The firm has the expertise required to serve international and
national clients that you would normally not find in a typical small or
medium sized local accounting firm.
{Left to right: Larry Taylor and Steve Schultz)
(Left to right: Marc Meyers and Florence Bastin)

NEW PEOPLE PLACES
New TAG-SP Members
TM
GALA Trust and Management Services (Panama)
Panama’s service-based economy has been expanding at a rate
comparable to Brazil’s for the past few years. The canal, of course, is a
major driver, but financial services are also a factor. The experts at GALA
Trust and Management Services provide effective and personalized estate
management services based out of Panama. Trust and management
services are specialized fields in which GALA has consistently excelled. With
over thirty years of experience, GALA Trust and Management Services are
organized so as to facilitate cooperation with one another in the creation
and management of a wide array of trusts, and the professionals there
have structured one of the most successful trust portfolios in the country.
Volaw Group (Jersey)
As a self-governing constitutional monarchy that is a British Crown
dependency, Jersey’s political status is complex. But this has not prevented
– and perhaps has facilitated – the emergence of Jersey as a leading
offshore financial center. Volaw Group, closely associated with TAGLaw’s
Jersey member Voisin, is one of Jersey’s leading providers of fiduciary
services, acting for individual, family, corporate and institutional clients.
Volaw’s professional staff deal with many complex structures and aim to
provide the highest standards of service in eight core business areas:
Private client wealth management and preservation; Employee benefit
solutions; Administration of structured finance vehicles; Private and public
fund administration; Corporate clients; Islamic Finance Middle East;
Listing services; and Treasury services.
Collins Barrow Toronto (Ontario, Canada)
At the end of 2012, TIAG’s former member in Toronto, Rich Rotstein,
was acquired by Collins Barrow Toronto LLP, which had been serving
clients for more than 50 years in a vast range of industries. Realizing the
importance of maintaining Rich Rotstein’s TIAG and TAGLaw relationships,
Collins Barrow joined TAG-SP. One of Canada’s largest associations of
Chartered Accounting firms and the eighth largest group of chartered
accountants in Canada, Collins Barrow has developed a reputation for
quality, depth and breadth of in-house skills, customized offerings,
commitment to excellence in customer service, and global reach.
(Left to right: Mark Healey and
Georgina Jeffries)
(Pictured: Diego Herrera)
(Left to right: Harry Blum, Enzo Testa and
Maria Severino)

PLACES OF GATHERING
“Asking if virtual meetings will replace live meetings is like asking
if singles’ chat rooms will replace real dating. Human face-to-face
interaction is, and will continue to be, the most effective form of
communication.” - Spencer Jarrett in Bloomberg Business Week
Given the TAG Alliances’ intensive use of e-mail, web technologies, and social media, it is clear
that the importance of virtual meetings, among other telecommunications capabilities, is well
appreciated by its members and staff. Nonetheless, as our members continually remind us, face-
to-face meetings are “the one best way” to develop the relationships that lead to a productive
flow of business. For that reason we continue to come together at global conferences twice
a year and at a growing number of regional meetings in between. In addition, we facilitate
gatherings of TAG Alliance members for breakfasts or receptions at other professional gatherings
such as the IBA and INTA conventions. For specific groups, the TAG Academy conducts two
special gatherings in St. Petersburg, Florida: the Professional Skills Course, designed to equip
young lawyers with the skills that law schools fail to teach; and the Managing Partner Summit,
a collegial, seminar-style environment where non-competing law firm managing partners share
their challenges and find out how others address similar issues.
These all-important, in-person events are complemented by an array of TAG Academy offerings
in the form of both downloadable courses from the Academy library and frequent live “Member
Benefit Series” teleconferences – an electronic meeting place.
“You make friends and this is invaluable. When you
have a case, and you have a contact there, you can
trust that they will do the best work.”
Marisol Vicens; Headrick Rizik Alvarez Fernández
(Dominican Republic - TAGLaw)

PLACES OF GATHERING TM
International Conferences
Spring 2013
Boston, Massachusetts, USA
From their rooms at the TAJ Hotel, attendees at the TAG Alliances spring
conference could look out at the famous Public Garden where tulips of
all colors were at their peak. “Early Birds” got to tour the city highlights
on Monday; Tuesday’s guest tour featured visits to the coastal towns of
Gloucester, Rockport, and Salem (no witch-sightings were reported).
Conference highlights included the rare opportunity for lawyers to get a
“View from the Inside,” a panel of general counsel speaking about working
with outside law firms. Accountants gained insights about “Working with
Your Client’s CFO.” Sports fans especially enjoyed the networking tour
to Fenway Park, home of the Red Sox. Professionals benefited by two
days of solid “work product.” But probably the single most memorable
experience was the thrilling police motorcycle escort to the Gala Dinner at
the John F. Kennedy Library.
“The timing of the Spring 2013 International Conference
in Boston was ominous as the world was watching the city
respond to the Boston Marathon bombing with ‘Boston
Strong’. TIAG TAGLaw members were undeterred and
showed tremendous emotional and financial support and
proudly wore their “Boston Strong” pins. Conference
participation was excellent and camaraderie was especially
high as we focused on the good news, the improving
business environment worldwide and the continued growth
of TIAG TAGLaw firms.”
Norman P. Posner; Samet Company (Massachusetts, USA - TIAG)

International Conferences
Fall 2013
Munich, Germany
Oktoberfest, the world’s largest fair, was over before the TAG Alliances’
fall conference opened in Munich, but a few of us (ha!) managed to find
some of the region’s most famous product anyway. While guests went
off to the spectacular Linderhof Castle and Oberammergau, lawyers and
accountants settled down to very serious work indeed, with Eric Sisi from
McAfee International presenting on “Cyber Security for Professional
Service Firms.” Steve Berry’s “Strategies of the Serengeti” provided a
host of new ways to think about matching a professional firm’s strategy
to its operating environment. At the nuts-and-bolts level, member-led
breakout sessions on such topics as “Making Use of Your Multidisciplinary
Alliance” and “Cash is King!” (a discussion of billing cycles and approaches
to debt collection) showcased the experience and wisdom available
within the membership. The Gala Dinner at The Residenz – former seat
of government and residence of Bavarian royalty – was graced again by
operatic arias performed by former TAGLaw member Magnus Hybbinette.
“As a new member, I feel that another great perk of being
in such a respected alliance as TIAG is to take part in
the international events. By participating in Munich’s
Fall Conference, we experienced major professional
networking, with accountants and lawyers from every part
of the world, along with attending world-class sessions
and participating in specialty group discussions, which
can always contribute to and enrich our knowledge in
many ways.”
Marina Canêdo de Lima e Silva, Marina Contábil Ltda.
(Belo Horizonte, Brazil - TIAG)

TAGLaw
• Europe; March 1-2, 2013; Dublin, Ireland; Host Firm: LK Shields
Solicitors (Ireland)
• Western North America; March 9, 2013; Scottsdale, Arizona;
Host Firm: Osborn Maledon (Arizona, USA)
• Southeastern United States; March 15 - 17, 2013; Charleston,
South Carolina; Host Firm: Smith Moore Leatherwood LLP
(South Carolina, USA)
• Midwest North America; June 21 - 22, 2013; St. Louis, Missouri;
Host Firm: Spencer Fane Britt Browne LLP (Missouri, USA)
• Asia-Pacific; August 25 - 26, 2013; Kuala Lumpur, Malaysia;
Host Firms: Zul Rafique Partners (Malaysia – TAGLaw) and
ACT Partners (Malaysia – TIAG)
• Central America; November 15 - 16, 2013; Antigua, Guatemala;
Host Firm: QIL Abogados - Quiñones, Ibargüen, Luján Mata,
S.C. (Guatemala)
Regional Meetings
St. Louis, Missouri
Dublin, Ireland
Antigua, GuatemalaAttendees of the 2013 TAGLaw Central America Regional
Meeting in Guatemala learn “Innovation in the Legal Profession.”

TIAG
• North America Best Practices Teleconferences:
February 14, 2013; June 25, 2013; and September 18, 2013
• Europe; April 12 - 13, 2013; Malta; Host Firm: Portman
International (Malta)
• Mexico, Central America The Caribbean; August 1 - 2, 2013;
Cancun, Mexico
• Asia Pacific; August 25 - 26, 2013; Kuala Lumpur, Malaysia; Host
Firms: ACT Partners (Malaysia – TIAG) and Zul Rafique Partners
(Malaysia – TAGLaw)
• Brazil; December 05, 2013; Florianópolis, Brazil; Host Firm:
Tecplan Soluções Contábeis (Florianópolis, Brazil)
Cancun, Mexico
Kuala Lumpur, Malaysia
Felipe Pestana (Grupo Planus; Rio de Janeiro, Brazil) presenting at
the 2013 TIAG Brazil Regional Meeting on December, 2013.
Regional Meetings
Malta

TAG Academy Live Seminars
“One session compliments the other in the best way they
can. This information is a once-in-a-lifetime opportunity.
I don’t see this happening in law firms.”
Edgar Herrera, Galindo, Arias López (Panama - TAGLaw)
MANAGING PARTNER
SUMMITPRESENTED BY:
Professional Skills Course
“The candid and forthright comments from fellow Managing
Partners were instructional, helpful and enlightening.
Fantastic forum.”
Jamie MacNeil, BoyneClarke LLP (Nova Scotia, Canada - TAGLaw)
2013 Professional Skills Course
November 14-15, 2013
St. Petersburg, FL
2013 Managing Partner Summit
February 28 - March 1, 2013
St. Petersburg, FL

TOOLS FOR A PURPOSE
“Technology is nothing. What’s important is that you have a faith in
people, that they’re basically good and smart, and if you give them tools,
they’ll do wonderful things with them.” - Steve Jobs
This statement is representative of the depth and talent found in the TAG Alliances. Without
those professionals, the brand of the organization would mean nothing. We strive to provide our
members with tools to help them promote the TAGLaw, TIAG and TAG-SP brands, and in turn, the
people and places they have come to symbolize.
As part of our new member orientation program, we emphasize being strategic in using the TAG
Alliances’ brands. This goes beyond placing the logo on your website and marketing materials.
Frequently, we hear remarkable stories of members leveraging the TAG Alliances’ brands to raise
the profile of their firm and compete for and win business which might have otherwise been out
of reach.
These resources come in many different forms. On any given day, tools in use might include
finding a professional using our new mobile websites, participating in our comprehensive New
Member Orientation Marketing webinars, or accessing various materials in the Resource
Center. The list goes on.
Additionally, we also understand the importance of promoting our brands to increase the visibility
of our members. This is why we continue to pursue effective social media and public relations
strategies.
“We actively use the TIAG brand in our firm’s promotion. From
day one, we’ve actively used the logo and message in our firm’s
marketing materials. It’s important for clients to see this message,
and know that when they work with us, we can provide them with
the international access their growing business needs.”
Felipe Pestana; Grupo Planus (Rio de Janeiro, Brazil - TIAG)

TOOLS FOR A PURPOSE TM
Mobile Websites
Mobile technology is influencing the way we interact
and communicate with each other. This is why we
wanted to provide our members and other users of
our website with the ability to search for high quality
professionals wherever they may be. In early October
2013, we launched our mobile websites and within a
month, visitors from over 50 countries were accessing
the website from their mobile devices.
Social Media
With the continued expansion of our member Linkedin
Groups and social media tools such as “Paper.li”,
members can interact with each other, share content,
tweet about events and support TAG Alliances initiatives
such as TAG Foundation.
Multimedia
We have begun interviewing members at our
conferences and other TAG Alliances events. This
footage has allowed us to create short vignette videos
for use in the recruiting of new members and general
promotion of the TAG Alliances.

One of the benefits of being a member of the TAG Alliances, is the ability to distribute news and articles. The
next two pages display a word cloud featuring Member News titles during 2013. The larger the word, the more
frequently it was used. Members can now submit their content directly to our website for publishing, increasing
their profile in the TAG Alliances and their visibility on search engines.
Member News Articles

Public Relations
We continue to enhance our public relations methodology to maintain and
increase our brand awareness. This year, the TAG Alliances appeared in many
of the most respected publications in the legal and accounting industries
(shown right). Additionally, members continue to use our template press
releases to promote their involvement with the TAG Alliances.

“When we know ourselves to be connected to all others, acting
compassionately is simply the natural thing to do.” - Rachel Naomi Remen
In the aftermath of the terrorist attacks on September 11, 2001, New York City TAGLaw member
Harvey Feuerstein saw how the legal network he joined could be a force for good. “Although
we had been in the alliance just a short time, we received calls from many of the members,” he
said. Shortly thereafter, the members raised funds to help the victims of 9/11, marking the first
of many times that TAG Alliance members have come together to help people whose lives have
been affected by a major disaster.
In keeping with the philosophy that we now live in an interconnected world,TAGAlliance members
have worked to make the world a better place for everyone. Since the initial contributions for
the victims of 9/11, hundreds of thousands of dollars have been raised, helping people after
catastrophes such as the major tsunami in Indonesia in 2004, the floods that affected Pakistan
in 2010, and Hurricane Sandy in the northeastern United States in 2012. The TAG Foundation
works with charities such as the Red Cross and Shelterbox, who can provide aid to the people
most directly affected in times of crisis. Through the Foundation, members have elevated the
purpose of the TAG Alliances, forming connections that help people throughout the world as
well as help their clients and practices.
“In the aftermath of Hurricane Sandy, our firm received an
overwhelming amount of support in the form of well wishes and
even donations through TAG Foundation to benefit staff who
suffered property damage. These gestures demonstrate the
generous spirit of our members. With this in mind, when our
fellow members in the Philippines suffered the devastation of
Typhoon Haiyan, our firm leadership did not hesitate in donating
to TAG Foundation. I am proud to be a member of TAGLaw not
only for the business value it provides our firm, but for the culture
of camaraderie and caring for our fellow man.”
Harvey Feuerstein; Herrick, Feinstein LLP (New York, New York, USA TAGLaw)
A GREATER PURPOSE

A GREATER PURPOSE TM
Special thanks to the following firms and individuals
for contributing to TAG Foundation in 2013:
Foundation
Typhoon Haiyan Relief
This past year, the Philippines was hit by the most devastating
typhoon in its history, killing over 6,200 people and doing
$1.5 billion in damage. Realizing the damage that had been done
to the country, TAG Alliance members responded rapidly, raising
$30,000 in a few short weeks.
From these funds, a significant donation was made to Shelterbox, a
charity that provides essential equipment for families who have lost
their homes and access to such key necessities as clean drinking
water and electricity. As a result of these donations, 20 families were
able to receive a box filled with all of the items they would need to
survive as their area was made secure after the typhoon.
Adam Blesser
Alexander Lourie
Amy R. Alpert
Andree/Ronald Chiumento
Andrew Turner
Angela M Competielle
Ashley E. Arroyo
Ashley Newman
Barbara Lano Rummel
Barry Werbin
Bejamin H. Hendrick
Berdon LLP
Berger Singerman LLP
Brenda K. Rowe
Brigid Heid
Bruce H. Little
Carl A. Solano
Carol Washington
Catherine Burke
Catherine M. D’Angelo
Christina Deo
Crystal Lau
Daniel A. Etna
Daniel J. Gilchrist
David Hoffman
David R King
Denorah Marino
Elizabeth Sanberg
Emily Eng
Fineman West Co LLP
Florence L Chien
George Wolf, Jr.
Getey Morgan Ritchott
Godwin Richard
Gonzalo Castillo
Herrick Feinstein LLP
Hertanto Hertanto
Ilmar-Erik Aavakivi
Jaffrey Leese
James M. Lockhart
James/Denise Francois
Jason D’Angelo
Jean Riley
Jessica Packard
John J. Bowden
Joseph Farrell
Josh Craddock
Kari L. Hockett
Kathi Jo Lee
Keith May
Kirk Roberto Cortez Dungca
KMJ Corbin
Kuits Steinart Levy LLP
Kurt Baker
L. M. Bergin
Larsi Poretskays
Laura Tam
Laurie Rich Fried
LBB Associates
Lenora Boney
Lindquist Vennum LLP
Lisa Enella
Louis Tuchman
Lynda L. Schaffer
Lyndall C. Dally
Margaret E. Crapanzano
Mary Kathryn Willkens
Maureen O’Connor
Mavis J. Van Sambeek
Michael Smith
Michele Vozzola
Michelle Carr
Michiaki Nakano
Milling Benson
Morgan Wiebenga
Nicole Foley
Norman Posner
Nunzia Pecoraro
Oksana G. Hoey
Paul R Herman
Quent/Inez Boyken
Ralph G. Wellington
Randolph Jones Jr.
Randolph Shapiro
Rebecca Maret Sawhney
Reid Riege Foundation
Richard A Primuth
Robert E. Tunheim
Robert J. Hartman
Robert Reitman
Roderick I. Mackenzie
Roger W. Zopfi, Jr.
Sabrina Nikol Windley
Sandra A. Ballowe
Sarah M Zach
Saudi Gonzalez-Crawford
Scott E. Mollen
Sharda R. Kneen
Shelley Karg
South Toranomon
Stephanie Sklar
Stephen B. Selbst
Steven J. Johnson
Steven Tomsic
Stuart Harden
Susan J Toms
Susan McTamney
Susan Tate Dwyer
Tanya Viteri
Teresa M Barrett
Terry Kennard
The Appleton Group
Thomas G. Lovett
Tina Chinyavong
Tracy A. Mojica
Virginia Callan
Wilbur Kipnes
Yaribeth Carrasquillo-Garcia
Global Generosity

OUR PEOPLE
People. It’s all we have. It’s what makes the difference. It’s what helps us
go the extra mile. It’s the source of our success and what sets us apart.
Good, smart, creative, reliable, innovative, secure, anchors, leaders,
trailblazers, thinkers and problem solvers.
These are some of the traits of the people who make up the TAG Alliances, the people who help
guide and steer our progress and, importantly the team that makes the day-to-day running and
develops the five-year plan. From the beginning we have had a rule that, “If we are doing things
the way we were five years ago we may be going out of business.” As a result you will always see
a lot of new things happening in the TAG Alliances. While not all of them will pan out, you can
be assured that many will and we will stay ahead of the pack. Why? Because of our people and
because we are not afraid of trying new things!
Our board members, shown on these pages, are appointed from member firms in every region
of the world. Their understanding of the customs, cultures and requirements of members in
different countries keeps us attuned to the importance of developing the TAG Alliances as a truly
international body. Board members continually provide us with new ideas, fresh thinking and
good counsel. They are smart people and a vital part of our team!
The TAG Alliances’ headquarters team is especially attuned to our international community.
Each week we take turns presenting a different country to the group. History, customs, trade,
geography, politics and economics are all covered to give us insights into the lives and business
conditions of our member firms. Several times a year we test ourselves. Is there a better way
of doing this or that? What new cloud-based apps have been developed that could improve
our efficiency? Today, we are probably in the top one percent of firms in our use of technology.
Project management, CRM databases, event management, video conferencing are just of few of
the cloud-based apps that your TAG Alliances team uses daily to stay in the lead.
“It’s all about people.”
Peter Appleton Jones; Chairman Founder

OUR PEOPLE TM
Our talented and dedicated team of professionals work throughout
the year to provide valuable services to TAG Alliances members
around the world.
(Shown left to right.)
Chairman Founder
Samantha Lutz
Marketing Assistant
Chris Cervellera
Senior Director,
Marketing Technology
Jacky Breeden
Vice President of Operations
Bob Sattin
President
Joe Farrell
Executive Director
Lourdes Allende
Market Research Analyst
Ken Mayers
Director of Member Relations
Anne Appleton Jones
Vice President
The Appleton Group Staff

OUR PEOPLE TM
TAGLaw Advisory Board
TAGLaw’s 2014 Advisory Board is composed of leading practitioners who provide strategic guidance
to the alliance. A special thank you to outgoing board members, Simon Fitzpatrick of Boodle Hatfield
(London, England), Jeff Kennedy of Martin, Pringle, Oliver, Wallace Bauer, L.L.P., (Kansas, USA) and
Alexander (Sandy) Lourie of Barack Ferrazzano Kirschbaum Nagelberg LLP (Chicago, IL, USA).
Rick Breen
McLeod Company LLP
Alberta, Canada
Robert Levy
Kuit Steinart Levy LLP
Manchester, England
The Appleton Group, Inc.
St. Petersburg, FL, USA
Robert U. Sattin
Ilmar-Erik Aavakivi
Aivar Pilv Law Offices
Estonia
Romain Adam
Adam Bleser
Luxembourg
Diego Herrera
Galindo, Arias López
Panama
Edgardo Balois
Siguion Reyna, Montecillo
Ongsiako Law Offices Philippines
Quentin R. Boyken
Belin McCormick, P.C.
Iowa, USA
Paul Tauber
Coblentz, Patch, Duffy Bass LLP
San Francisco, CA, USA
Leonard Samuels
Florida, USA

OUR PEOPLE TM
TIAG Advisory Board
TIAG’s 2014 Advisory Board is composed of leading practitioners who provide
guidance to the alliance and act as a source of professional advice. A special thank you
to outgoing board member, Kendall Merkley of KMJ | Corbin Company
(Costa Mesa, California, USA).
Dr. Kay Jess
GGV Grützmacher / Gravert /
Viegener Hamburg, Germany
Barry Nijkamp
Van Elderen Accountants
Netherlands
Howard Wilkinson
Retired Managing Partner of
Mercer Hole (London, England)
Kurt Baker
ESV Chartered Accountants
New South Wales, Australia
Felipe Pestana
Grupo Planus
Rio de Janeiro, Brazil
Norman P. Posner
Samet Company
Massachusetts, USA
Robert U. Sattin
Dan Ray
Hemming Morse, LLP
San Francisco, CA, USA
Ronald Storch
Berdon LLP
New York, NY, USA

OUR PEOPLE TM
TAGLaw Members
Brons Salas
Argentina
Concern-Dialog Law Firm
Armenia
Piper Alderman
Carter Newell
Queensland, Australia
Preslmayr Rechtsanwälte
Austria
Davis Co.
Bahamas
Marx Van Ranst Vermeersch
Partners (MVVP)
Belgium
Arguelles Company LLC
Belize
Veirano Advogados
Brazil
Hunte Co.
British Virgin Islands
Abeng Law Firm
Cameroon
McLeod Law LLP
Alberta, Canada
Harper Grey LLP
British Columbia, Canada
Fillmore Riley LLP
Manitoba, Canada
BoyneClarke LLP
Nova Scotia, Canada
Blaney McMurtry LLP
Ontario, Canada
Cain Lamarre Casgrain Wells
Quebec, Canada
Solomon Harris
Cayman Islands
Guerrero, Olivos, Novoa y Errázuriz
Chile
Golden Gate Lawyers
Beijing, China
Zhong Lun Law Firm
Shanghai, China
Gómez-Pinzón Zuleta Abogados S.A.
Colombia
Oller Abogados
Costa Rica
Tassos Papadopoulos Associates LLC
Cyprus
Bubnik Myslil Partners
Czech Republic
MAQS Law Firm
Denmark
Headrick Rizik Alvarez Fernandez
Dominican Republic
Corral Rosales Carmigniani Pérez
Ecuador
Guerrero Guerrero
El Salvador
Boodle Hatfield LLP
London, England
Kuit Steinart Levy LLP
Manchester, England
Clarkslegal LLP
Reading, England
Blake Lapthorn
Southampton, England
Aivar Pilv Law Office
Estonia
HH Partners Attorneys-at-law Ltd
Finland
Aubyn
Lille, France
Racine
Paris, France
RWP Rechtsanwälte
Düsseldorf , Germany
GGV Grützmacher / Gravert / Viegener
Frankfurt am Main; Germany
Weiss Walter Fischer-Zernin
Hamburg, Germany
Rowedder Zimmermann Hass
Mannheim, Germany
Heiss Partner
Munich, Germany
Vainanidis, Economou Associates
Law Firm
Greece
QIL Abogados - (Quiñones, Ibargüen,
Luján Mata, S.C.)
Guatemala
Bufete Rosa
Honduras
Vivien Chan Co.
Hong Kong
Germus and Partners
Hungary
JP Attorneys
Iceland
Kochhar Co.
India
LK Shields Solicitors
Ireland
Dougherty Quinn
Isle of Man
Pearl Cohen Zedek Latzer Baratz
Israel
Studio Legale Sutti
Italy
South Toranomon Law Offices
Japan
Voisin
Jersey
Mboya Wangongu Waiyaki Advocates
Kenya
Hankyul Law Firm
Korea
Taher Group Law Firm
Kuwait

OUR PEOPLE TM
TAGLaw Members
Fogels, Vitols Paipa (FVP)
Latvia
Baroudi Associates
Lebanon
Balciunas and Grajauskas
Lithuania
Adam Bleser
Luxembourg
Zul Rafique partners
Malaysia
Chambers of A.R.M.A. Peeroo SC GOSK
Mauritius
González Calvillo, S.C.
Mexico
Popa Asociatii
Moldova
Nysingh advocaten-notarissen N.V.
Apeldoorn, Netherlands
Rassers Advocaten
Breda, Netherlands
Duncan Cotterill
New Zealand
Jarquin-Garcia, Attorneys at Law /
Abogados Notarios Publicos
Nicaragua
Chambers of Godwin Richard
Nigeria
Elliott Duffy Garrett
Northern Ireland
Kvale Advokatfirma DA
Norway
Irfan Irfan Attorneys at Law
Pakistan
Galindo, Arias López
Panama
Fiorio Cardozo Alvarado
Paraguay
Pizarro, Botto Escobar Abogados
Peru
Siguion Reyna, Montecillo Ongsiako
Law Offices
Philippines
SSW Spaczynski, Szczepaniak i
Wspolnicy S.K.A.
Poland
Espanha e Associados, Sociedade de
Advogados, RL
Portugal
Martínez Odell Calabria
Puerto Rico
Musat Asociatii
Romania
FDS Law Ltd.
Russia
Burness Paull LLP
Scotland
Cabinet Maître Cheikh Fall
Senegal
Sim Mong Teck Partners
Singapore
DEDÁK Partners, s.r.o.
Slovak Republic
Adams Adams
South Africa
B. Cremades y Asociados
Spain
MAQS Law Firm
Sweden
HODLER RECHTSANWÄLTE
Berne, Switzerland
Carrard Associés
Lausanne, Switzerland
Liang Partners Law Offices
Taiwan
Erdem Erdem
Turkey
Al Rowaad Advocates Legal Consultants
United Arab Emirates
Bergstein Abogados
Uruguay
Haskell Slaughter
Alabama, USA
Osborn Maledon, P.A.
Arizona, USA
Williams Anderson PLC
Arkansas, USA
Mitchell Silberberg Knupp LLP
Los Angeles, California, USA
Coblentz, Patch, Duffy Bass LLP
San Francisco, California, USA
Lindquist Vennum
Colorado, USA
Reid and Riege, P.C.
Connecticut, USA
Schnader Harrison Segal Lewis LLP
Delaware, USA
Florida, USA
Swift, Currie, McGhee Hiers, LLP
Georgia, USA
McCorriston Miller Mukai MacKinnon
Hawaii, USA
Barack Ferrazzano Kirschbaum
Nagelberg LLP
Chicago, Illinois, USA
Barrett McNagny LLP
Fort Wayne, Indiana, USA
Kroger, Gardis and Regas, LLP
Indianapolis, Indiana, USA
Belin McCormick, P.C.
Iowa, USA
Martin, Pringle, Oliver, Wallace
Bauer, L.L.P.
Kansas, USA
Middleton Reutlinger, P.S.C.
Kentucky, USA
Milling Benson Woodward L.L.P.
Louisiana, USA
Eaton Peabody
Maine, USA

OUR PEOPLE TM
TAGLaw Members
Lerch, Early Brewer
Maryland, USA
Riemer Braunstein LLP
Massachusetts, USA
Jaffe, Raitt, Heuer Weiss, P.C.
Michigan, USA
Lindquist Vennum
Minnesota, USA
Holcomb Dunbar, P.A.
Mississippi, USA
Spencer Fane Britt Browne LLP
Missouri, USA
Lewis Roca Rothgerber LLP
Nevada, USA
Cook, Little, Rosenblatt Manson p.l.l.c.
New Hampshire, USA
Bressler, Amery Ross, P.C.
New Jersey, USA
Lewis Roca Rothgerber LLP
New Mexico, USA
Jaeckle Fleischmann Mugel, LLP
Buffalo, New York, USA
Herrick, Feinstein LLP
New York, New York, USA
Williams Mullen
North Carolina, USA
Kennelly O’Keeffe
North Dakota, USA
Brouse McDowell
Akron, Ohio, USA
Carlile Patchen Murphy LLP
Columbus, Ohio, USA
Conner Winters, LLP
Oklahoma, USA
Black Helterline LLP
Oregon, USA
Schnader Harrison Segal Lewis LLP
Pennsylvania, USA
Smith Moore Leatherwood LLP
South Carolina, USA
Lindquist Vennum
South Dakota, USA
Munsch Hardt Kopf Harr, P.C.
Dallas, Texas, USA
Cox Smith Matthews Incorporated
San Antonio, Texas, USA
Kirton McConkie, PC
Utah, USA
Gravel and Shea
Vermont, USA
Williams Mullen
Virginia, USA
Kelley Drye Warren LLP
Washington D.C., USA
Ryan, Swanson Cleveland, PLLC
Washington, USA
von Briesen Roper, s.c.
Wisconsin, USA
Hirst Applegate, LLP
Wyoming, USA
Travieso Evans Arria Rengel Paz
Venezuela
Simeza, Sangwa Associates Advocates
Zambia

OUR PEOPLE TM
TIAG Members
Roberto Quian Asociados
Argentina
ESV Chartered Accountants
WMS Chartered Accountants
Queensland, Australia
Lowe Lippmann
Victoria, Australia
INTERCURA Treuhand-und
Revisionsgesellschaft m.b.H.
Austria
SBB Accountants Advisors
Belgium
Van Cauter – Saeys Co.
Belgium
Marina Contábil Ltda.
Belo Horizonte, Brazil
Rhodes Contadores Associados S/C
Brasilia, Brazil
AECompany
Curitiba, Paraná, Brazil
Tecplan Soluções Contábeis
Florianópolis, Santa Catarina, Brazil
Ortec Contabilidade, Assessoria e
Auditoria SS Ltda
Porto Alegre, Rio Grande do Sul, Brazil
Grupo Planus
Rio de Janeiro, Brazil
BC Control Auditores Independentes S.S.
São Paulo, Brazil
HM Z Consulting – Auditores e
Consultores Associados LTDA
Vitória, Espírito Santo, Brazil
Fontamillas, Donasco Co. Ltd.
Cambodia
Mallette LLP
Quebec, Canada
Moscoso y Cia
Chile
Lehman Brown
Beijing Shanghai, China
Ordoñez Herrera Asociados LTDA
Colombia
Sáenz Aguilar Asociados
Costa Rica
C. Costa Associates
Cyprus
Hayek, spol. s r.o., holding
Czech Republic
Revisionscentret Aabenraa A/S
Aabenraa, Denmark
Revisionsfirmaet Albrechtsen
Copenhagen, Denmark
AN Consulteam
Dominican Republic
EsRoBross Cia Ltda
Ecuador
Hisham Labib Co.
Egypt
Contadores Publicos Asociados, SA de CV
El Salvador
Mercer Hole
London, England
DTE Group
Manchester, England
Old Mill Accountants
Somerset, England
Burgis Bullock
Warwickshire, England
Groupe Tuillet
France
Hartung Consulting GmbH
Düsseldorf, Germany
GGV Grützmacher / Gravert / Viegener
Frankfurt am Main, Germany
Florentz und Partner GbR
Munich, Germany
Aisenbrey Weinläder Partner
Pforzheim, Germany
C K Yau Partners CPA Limited
Hong Kong
Interauditor Kft.
Hungary
S. Venkatram and Company,
Chartered Accountants
Chennai, India
SK Patodia Associates
Mumbai, India
AJSH Co. / Mercurius Advisory Services
New Delhi, India
Sanjeev Chopra And Company
New Delhi, India
Kantor Akuntan Publik (KAP) Hertanto,
Sidik Indra
Indonesia
HSOC Financial Business Advisors
Ireland
Browne Craine and Co.
Isle of Man
Dov Weinstein Co
Israel
Studio Nassini
Brescia, Italy
Studio Rock Commercialisti Associati
Milano, Italy
Studio Truppa Medici
Milano, Italy
Studio Mottura Partners
Rome, Italy
Aska Co.
Japan
Devani-Devani and Company
Kenya
Serim Accounting Corporation
Korea
Sandra Dzerele un Partneris
Latvia
DaoCo Audit
Lebanon
UAB “AV Auditas”
Lithuania

OUR PEOPLE TM
TIAG Members
Fiduciaire du Grand-Duché de
Luxembourg S.à r.l. (FLUX)
Luxembourg
ACT Partners
Malaysia
Portman International
Malta
Comprehensive Financial Services
Mauritius
Rufo Ibarra, De la Cruz y Mier, S.C.
Baja California, Mexico
Benavides y Asociados Asesores
Corporativos, S.C.
Chihuahua, Mexico
Moreno Ontiveros Contadores
Pùblicos S.C.
León, Mexico
Ribé Aguirre y Asociados SC
Mexico City, Mexico
CAF Contadores Públicos , S.C.
Nuevo León, Mexico
Despac ho Perez Arzate y Asociados
S.C.
Saltillo, Mexico
GLG Asesores Empresariales, S.C.
Veracruz, Mexico
Ariel Puerto Najera y Asociados, S.C.P.
Yucatán, Mexico
Suvod Associates
Nepal
Witlox VCS
Breda, Netherlands
Van Elderen Accountants
Ommen, Netherlands
ALS International, S.A.
Nicaragua
Tahir Siddiqi Co
Pakistan
AES Consulting, S.A.
Panama
Hernandez Randich Asociados
Peru
Banaria, Banaria Co. CPAs
Philippines
Perfecta Audit Services Sp. z o.o.
Poland
Falcón Sánchez
Puerto Rico
Anderson Anderson Brown LLP
Scotland
BND Consulting
Senegal
Pinebridge, LLP / Veritas Private
Singapore
Audit Tax Consulting, k.s.
Slovak Republic
O.M.A Professional Advisory Group
South Africa
Bové Montero y Asociados
Barcelona, Spain
Arrabe Asesores, S.A.
Madrid, Spain
A. I. Macan Markar Co.,
Chartered Accountants
Sri Lanka
Axion Revisionsbyrå AB
Sweden
Fehlmann Associés SA
Geneva, Switzerland
Sudan Partner AG
Olten, Switzerland
P.M. Accountant Advisory Co., Ltd.
Thailand
BAGE SARL
Togo
Business, Auditing Consulting
Tunisia
UBD (Ulusal Bagimsiz Denetim ve
Y.M.M. A.S.)
Turkey
Jaxa Chartered Accountants
United Arab Emirates
Zolkwer y Asociados – Auditors Consultores
Uruguay
Thomas, Head Greisen, P.C.
Alaska, USA
KMJ | Corbin Company
Costa Mesa, California, USA
Hemming Morse, LLP
San Francisco, California, USA
Richey, May Co.
Colorado, USA
AgeeFisherBarrett, LLC
Georgia, USA
BrookWeiner L.L.C.
Chicago, Illinois, USA
Fineman West Co. LLP
Los Angeles, California, USA
GALLINA LLP
Northern California, USA
Samet Company
Massachusetts, USA
Berdon LLP
Cornick, Garber Sandler, LLP
Adams, Martin Associates PA
North Carolina, USA
Zinner Co. LLP
Ohio, USA
Pritchard, Bieler, Gruver Willison, PC
Pennsylvania, USA
CF Co., L.L.P.
Dallas, Texas, USA
LBB Associates Ltd., LLP
Houston, Texas, USA
Murray, Jonson, White
Associates, Ltd., PC
Virginia, USA

OUR PEOPLE TM
TAG-SP Members
Collins Barrow Toronto
Ontario, Canada
Volaw Group
Jersey
GALA Trust and Management Services
Panama
TAG Alumni
John Hove
(Cardinal Logistics - Dallas, Texas, USA)
John Jennings
(Eastman Chemical - Brussels, Beligum)
David Thomson
(Weedman - Nova Scotia, Canada)
Ken MacLean
(The Municipal Group of Companies –
Halifax, Nova Scotia, Canada)
Hannu Krogerus
(Hannu Krogerus Oy – Mgmt. Consulting -
Helsinki, Finland)
Rahul Krishna
(Ericsson – Delhi, India)
Samer Pharaon
(Microsoft – Saudi Arabia)
Mohamed El Roubi
(GE Energy - UAE)

LAST WORD - PURPOSE
We hope that this snapshot of the TAG Alliances in 2013 has helped you
relive some enjoyable experiences, reacquaint yourself with names and
faces and rediscover the many ways TAG Alliances can help you, your firm,
your clients and your future.
As we enter a new year, the inevitability of change is exciting. It means planning so the change
is expected, and it means preparing to deal with some unexpected obstacles to progress. Our
fundamentals don’t change, however. Those remain keeping a focus on attracting quality people
as members, extending our global coverage and continuing to find ways to build relationships
that help our members achieve the goals in their strategic plans.
We believe that the world remains flat and that TAG Alliances benefits greatly from the sound
advice and input from Advisory Board members representing 5 continents across 19 time zones.
And we believe that the members who are most involved with the Alliances are those that also
benefit the most.
What is our purpose? Our purpose is to encourage and help you connect. Connect with your
firm colleagues by involving them in the TAG Alliances, with your clients by letting them know
how deep and broad and effective your coverage is around the world; with your fellow members
by calling, emailing, visiting, or collaborating on a project; with your staff by involving them in
international charity by holding a special day for the benefit of TAG Foundation.
Connect regularly with us as well. At a conference, on a teleconference, through our regular calls
to members to gain your feedback, at a regional or specialty group meeting and most importantly,
at an international conference.
See you in Miami in May.

150 Second Avenue N, Suite 710, St Petersburg, Florida 33701
Phone: +1 727 895 3720 • Fax: +1 727 895 3722
www.TAGLaw.com | www.TIAGnet.com | www.TAG-SP.net

TAGLaw: TAG Alliances 2013 Annual Review - People. Places. Purpose.

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TAGLaw: TAG Alliances 2013 Annual Review - People. Places. Purpose.