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  • By Aidan Fagan and Pascal Brennan, Deloitte & Touche, Dublin
  • By Maurice Emmer and Leslie McDermott, San Jose, and Alan Shapiro, Washington DC
  • By James Gannon, Washington DC
  • By Simonetta Andrioli and Luca Dezzani, Zini & Associates, Milan
  • By Marcos Almeida, PricewaterhouseCoopers, São Paulo
  • By Jürgen Hartmann, CMS Hasche Sigle, Düsseldorf
  • Roschier Holmberg, Attorneys
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  • By Susan Leung, Herbert Smith, Hong Kong and Isaac Zailer, Herbert Smith, London