| Authors/Consultants: CHINA
John Pan Mr "John" Xiaojian Pan, CPA, is China Tax Partner for Kade Consulting Co. Ltd., a China tax and investment consulting firm. Yo Zhang Ms Yo Zhang is the Founder and Partner of Global Executive Services Co., Beijing. Jia Liu Mr Liu is currently Deputy General Manager of China Taxation Agency Co, Ltd. in Beijing. Shuo Yang Mr Shuo Yang is Deputy General Manager of China Taxation Agency Co, Ltd. in Beijing, and a China Certified Tax Agent.
TAIWAN
Michael Wong, Dennis Lee, James C.C. Li, Taipei office of Baker & McKenzie.
HONG KONG
Michael Olesnicky and Winnie Choy, Hong Kong office of Baker & McKenzie
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