 
                
                            
                     
                
                    A Global Analysis
| Consulting editor | |
| Macfarlanes | Rachel Booth | 
| Contributing firm | Author(s) | 
| Allen & Gledhill LLP | Jerry Koh | 
| Clifford Chance LLP | Teresa Leung | 
| Davies Ward Phillips & Vineberg LLP | Neal H Armstrong | 
| John M Ulmer | |
| De Brauw Blackstone Westbroek NV | Caroline Van Riet van Egmond | 
| Kees Groffen | |
| Paul Sleurink | |
| De Pardieu Brocas Maffei | Emmanuel Chauve | 
| Pierre Gebarowski | |
| K law | Didier De Vliegher | 
| Mayer Brown JSM | Phillip Smith | 
| Minter Ellison | Nathan Deveson | 
| Stuart Johnson | |
| Michael Padarin | |
| Karen Payne | |
| Nagashima Ohno & Tsunematsu | Yushi Hegawa | 
| Kota Yamaguchi | |
| Nareit | Matt Bechard | 
| Noerr LLP | Michaela Engel | 
| Paul, Weiss, Rifkind, Wharton & Garrison LLP | Pamela J Campbell | 
| Jeffrey B Samuels | |
| Mashiho Yuasa | |
| Shearn Delamore & Co | Mary-Ann Gooi | 
| Teong Sit Lim | |
| Van Reybrouck Accountants & Tax Consultants | Jan Werbrouck |