Canada By Steven Baum, Douglas Ewens, QC, Gabrielle Richards, Rosemarie Wertschek, QC and Jerald Wortsman, of McCarthy Tétrault LLP, Canada
Germany By Dr Wolfgang Blumers, Dr Sven-Christian Witt, Dr Robert Amann, Dr Rudolf Mikus of Gleiss Lutz, Berlin, Frankfurt, Munchen and Stuttgart
Mexico An overview of the taxation of Mexican capital markets by Alejandro Solano Gonzalez and Zsuzsanna Kádár, PricewaterhouseCoopers, Mexico City