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Members

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ID Member Company Location E-Mail
2543222 Lesley Gregory Memery Crystal LLP London E: lesley.gregory@memerycrystal.com
T: +44 20 7400 32 32
2540782 Georgeta Petrescu Savvy Audit & Finance Bucharest E: georgeta.petrescu@savvy.ro
2533018 Mar Vázquez López Ficesa Treuhand, S.A.P. Auditores y Asesores Fiscales Palma de Mallorca E: mar.vazquez@ficesa.es
2530556 Larry Shuen Fai Ng ALLNISON Auditing & Consulting Co., Ltd. Phnom Penh E: larry.ng@allnison.com
2530087 Alun Griffiths GS Accountants Jersey E: alun@gsaccountants.com
T: +44 1534 715 431
2529984 Simon Voisin Forward Group Limited Jersey E: sv@fw.je
T: +44 1534 715432
2529294 Vincent Sliwoski Harris Bricken Seattle, WA E: vince@harrisbricken.com
T: +1 503 207 7313
2529016 Caroline Berube HJM Asia Law & Co LLC Singapore E: cberube@hjmasialaw.com
T: +65 67 559 019
2528828 Dra Debora Ribeiro Contajul Contabilidade Belo Horizonte E: deboraribeiro@rribeiroadv.com
T: +55 31 3119-9399
2528331 Lex Keukens TeekensKarstens advocaten notarissen Amsterdam E: keukens@tk.nl
T: +31 71 535 8038
2527652 Thomas Brand KBK Accounting Moscow E: thomas.brand@kbk-accounting.de
2527150 Christoph von Arnim FPS Berlin E: von-arnim@fps-law.de
T: +49 30 88 59 27-704
2527027 Vincent Siguier HERALD Paris E: v.siguier@herald-avocats.com
T: +33 1534 3151 5
2527025 Étienne Rocher HERALD Paris E: e.rocher@herald-avocats.com
T: +33 1534 3127 6
2527021 Bertrand Pébrier HERALD Paris E: b.pebrier@herald-avocats.com
T: +33 1534 3152 6
2527020 Richard Milchior HERALD Paris E: r.milchior@herald-avocats.com
T: +33 1534 3151 5
2527013 Juliette Félix HERALD Paris E: j.felix@herald-avocats.com
T: +33 1534 3151 5
2527011 Anne Cousin HERALD Paris E: a.cousin@herald-avocats.com
T: +33 1 53 43 15 15
2527010 Jean Castelain HERALD Paris E: j.castelain@herald-avocats.com
T: +33 1534 3157 1
2526964 Christian Klein HERALD Paris E: c.klein@herald-avocats.com
T: +33 1 53 43 15 75
2526794 Ricard Garcia Orcera GRUP VILAR RIBA Vic E: rgarcia@vilarriba.com
2526775 Raúl Omar Lara Páez PRL & Asociados Monterrey E: rolara@prl.mx
T: +52 81 81 23 0189
2526579 Martin Grimlund Win Win Ekonomi Stockholm E: martin.grimlund@winwin-ekonomi.se
T: +46 8 684 494 64
2526524 Josep Garcia Advantia Assessors Andorra la Vella E: josepgarcia@advantia.ad
2526426 John Liu Shanghai J&J CPA Firm Shanghai E: johnliu@jjcpafirm.com
T: +86 215 839 1936
2526332 Nelson Barbosa Amaral Neto BPO INNOVA Rio de Janeiro E: nelson.neto@bpoinnova.com
T: +55 11 3197 4267
2526226 Dan Harris Harris Bricken Seattle, WA E: dan@harrisbricken.com
T: +1 206 224 5657
2526049 Pedro Raúl Lara García PRL & Asociados Monterrey E: prlara@prl.mx
T: +52 818 3567 231
2525884 Dr Michael Lingenberg BBT Control Treuhand GmbH Landshut E: M.Lingenberg@bbt-partner.de
2522471 Toshiaki Susaki Itseki Advisory Co., Ltd. Tokyo E: t.susaki@itseki.com
2520817 Nicole Bryant The Macro Group Chartered Accountants Brisbane E: nicole.bryant@macrogroup.com.au
2520193 Roland Ogink de Jong & Laan Vroomshoop E: roland.ogink@jonglaan.nl
T: +31 546 660 762
2519211 Rutger Groenewegen Schipper Groep Barendrecht E: rgroenewegen@schipperaccountants.nl
T: +31 10 48 00 155
2517825 Andrea van der Giezen JAN© Accountants and Business Consultants Amsterdam (Purmerend) E: andreavandergiezen@jan.nl
T: +31 88 220 2357
2517672 Safi Riba Soroker Agmon Nordman | IP & beyond Tel Aviv (Herzliya) E: safi@sanlaw.legal
2515730 Fraser Gillies Wright, Johnston & Mackenzie LLP Glasgow E: fzg@wjm.co.uk
T: +44 141 248 3434
2507343 Ioana Hategan Hategan Attorneys Timisoara E: ioana.hategan@hategan.ro
2506110 Hirokazu Amemiya Kojima Law Offices Tokyo E: amemiya@kojimalaw.jp
2501579 Michel Daoust Labranche Therrien Daoust Lefrançois Boucherville, QC E: mdaoust@roclab.net
T: +1 450 449 3930
2501578 Yves Labranche Labranche Therrien Daoust Lefrançois Boucherville, QC E: ylabranche@roclab.net
T: +1 450 449 3930
2500298 Marcel Bollen Baat accountants & adviseurs Maastricht E: m.bollen@baat.nl
T: +31 43 205 0412
2500297 Marcel Frissen Baat accountants & adviseurs Maastricht E: m.frissen@baat.nl
T: +31 43 205 0401
2500214 Brian Smith Freeborn & Peters LLP Chicago, IL E: bsmith@freeborn.com
T: +1 312 360 6472
2500171 Toshihiro Suezawa ASPASIO Co. Tokyo E: suezawa.toshihiro@aspasio.com
T: +81 3 6264 4081
2500004 Talia Berger Soroker Agmon Nordman | IP & beyond Tel Aviv (Herzliya) E: talia.berger@sanlaw.legal
T: +972 9 950 7000
2499996 Dr Jirí Novák, Jr Broz & Sokol & Novák Prague E: novak@akbsn.eu
2499797 Gjergji Gjika Gjika & Associates Tirana E: ggjika@gjika-associates.com
2499651 Edward Hendrickx EJP Financial Astronauts 's-Hertogenbosch E: edwardhendrickx@ejp.nl
T: +31 7385 0728 1
2499602 Kenneth Long Wright, Johnston & Mackenzie LLP Edinburgh E: kbl@wjm.co.uk
2499576 Elisabeth Colson Devry Smith Frank LLP Toronto, ON E: elisabeth.colson@devrylaw.ca
T: +1 416 446 5048
2499576 Elisabeth Colson Devry Smith Frank LLP Whitby, ON (Greater Toronto) E: elisabeth.colson@devrylaw.ca
T: +1 416 446 5048
2499572 Dan Rothberg Devry Smith Frank LLP Toronto, ON E: dan.rothberg@devrylaw.ca
T: +1 416 446 5832
2499572 Dan Rothberg Devry Smith Frank LLP Whitby, ON (Greater Toronto) E: dan.rothberg@devrylaw.ca
T: +1 416 446 5832
2499190 Ion Eglin Bratschi AG Zurich E: ion.eglin@bratschi.ch
T: +41 58 258 18 00
2499080 Helen E. Ijewere Nolands Nigeria Lagos E: heleni@nolands.ng
2499059 Prof Dr Roberto Maria Cagnazzo THREE & PARTNERS Accounting Tax Legal Turin E: cagnazzo@threeandpartners.com
T: +39 011 580 8352
2499002 Byron Z. Moldo Ervin Cohen & Jessup LLP Beverly Hills, CA E: bmoldo@ecjlaw.com
T: +1 310 281 6354
2498853 Raul Valois Rosenfeld Kant & Co. Sydney E: raul@roskant.com.au
T: +61 293 751 200
2498699 Kevin Kuenzli McDonald Sanders, P.C. Dallas / Fort Worth, TX E: kkuenzli@mcdonaldlaw.com
T: +1 817 347 3600
2498657 Charles A. Damato Windels Marx Lane & Mittendorf New York, NY E: cdamato@windelsmarx.com
T: +1 212 237 1060
2498523 Harvey R. Sorensen Foulston Siefkin LLP Wichita, KS E: hsorensen@foulston.com
T: +1 316 291 9774
2498451 Dr Bernhard Noreisch LUTZ | ABEL Rechtsanwalts PartG mbB Munich E: noreisch@lutzabel.com
T: +49 89 544 147-29
2498409 Gediminas Juknevičius ADLEX Vilnius E: g.juknevicius@adlex.lt
T: +370 5204 5500
2498334 Linas Jakas ADLEX Vilnius E: l.jakas@adlex.lt
T: +370 5 204 7180
2498262 Ulvi Tallo Grow Finance OÜ Tallinn E: ulvi.tallo@grow.ee
T: +372 50 26 341
2498249 Charles G. Gagnon Stein Monast LLP Quebec City, QC E: charles.gagnon@steinmonast.ca
T: +1 418 640 4411
2498245 James A. Dressman, III DBL Law Covington, KY E: jdressman@dbllaw.com
T: +1 859 341 1881
2498234 Dr Reinhard Lutz LUTZ | ABEL Rechtsanwalts PartG mbB Munich E: lutz@lutzabel.com
T: +49 89 544 147-60
2498190 Dr Arne Löser Martini Mogg Vogt PartGmbB Koblenz E: a.loeser@mmv-recht.de
T: +49 261 88446-27
2498131 Amy Seneshen Welborn Sullivan Meck & Tooley, P.C. Denver, CO E: aseneshen@wsmtlaw.com
T: +1 303 376 4467
2498123 Francis (Frankie) Marion Haynsworth Sinkler Boyd, P.A. Greenville, SC E: fmarion@hsblawfirm.com
T: +1 864 240 3216
2497796 Avv Francesca Baldi Baldi & Partners Reggio Emilia E: francesca.baldi@baldiandpartners.it
T: +39 0522 232 322
2497754 George Haratsis McDonald Sanders, P.C. Dallas / Fort Worth, TX E: gch@mcdonaldlaw.com
T: +1 817 347 3654
2497751 Rick G. Sorenson McDonald Sanders, P.C. Dallas / Fort Worth, TX E: rgs@mcdonaldlaw.com
T: +1 817 347 3622
2497557 Robert Yam Robert Yam & Co. Singapore E: ryam@robertyamco.com.sg
2497533 Timothy C. Lynch Offit Kurman, Attorneys At Law Columbia, MD E: tlynch@offitkurman.com
T: +1 410 209 6436
2497470 Preben Rasmussen Høj Dansk Revision A/S Herlev E: phoe@danskrevision.dk
T: +45 4 435 61 16
2497443 Kevin Walsh Walsh King Chartered Professional Accountants Vancouver, BC E: kwalsh@walshking.com
2497434 Jim Ries Offit Kurman, Attorneys At Law Columbia, MD E: jries@offitkurman.com
T: +1 410 209 6400
2497393 Sameer Kamboj SKC World New Delhi E: sameer.kamboj@skc.world
T: +91 11 41324619
2497336 Theodore A. Offit Offit Kurman, Attorneys At Law Columbia, MD E: toffit@offitkurman.com
T: +1 301 575 0304
2497259 John Gosch Prager Metis International LLC Los Angeles (El Segundo), CA E: jgosch@pragermetis.com
T: +1 310 616 02 17
2497246 Robert Thompson Ward Hadaway Newcastle upon Tyne E: robert.thompson@wardhadaway.com
T: +44 191 204 4218
2497233 Prof Muhammed Taofeeq Abdulrazaq Nolands Nigeria Lagos E: taofeeqa@nolands.ng
2497210 Jonathan Agmon Soroker Agmon Nordman | IP & beyond Tel Aviv (Herzliya) E: jonathan@sanlaw.legal
2497095 Mohammed Aweidah Al Zarooni Tureva, Auditors, Accountants, Advisors Dubai E: aweidahm@azt.ae
T: + 971 4 268 99 01
2497085 Abdelali Baghdadi Firec & Associes Casablanca E: a.baghdadi@firec.ma
2497083 Réda Baghdadi Firec & Associes Casablanca E: r.baghdadi@firec.ma
T: +212 522 78 72 28
2497076 Ashishkumar Bairagra M L BHUWANIA AND CO LLP Mumbai E: ashish@mlbca.in
T: +91 22 6117 49 04
2497037 Dr Angelika Baumhof Jakoby Dr. Baumhof - Wirtschaftsprüfer Steuerberater Rechtsanwälte Ebersberg E: angelika.baumhof@jakoby-baumhof.de
T: +49 986 194 050
2497035 Silvia Becerril Guzmán Corporativo García Landa SC, Contadores Públicos y Abogados Mexico City E: sbecerril@garcialanda.mx
T: +52 555 278 4330
2496989 Oliver Biernat Benefitax GmbH Frankfurt am Main E: o.biernat@benefitax.de
T: +49 69 2562 27 60
2496858 Antonio Castilla ACN Deals & Transaction Services SpA Santiago E: antonio.castilla@acn.cl
T: +56 22 263 8800
2496836 Henry Charles Citroen Wells Chartered Accountants London E: henry.charles@citroenwells.co.uk
T: +44 20 7304 2000
2496795 Michael Cohan Cavitch Familo & Durkin Cleveland, OH E: mcohan@cavitch.com
T: +1 216 472 4602
2496740 Dr Robert D’Alessandro DAL Advisory Pieta E: rd@advo-dal.com
T: +356 2133 2935
2496704 Francisco J. de la Torre Cuéllar INTEGROUP, Tax, Legal & Audit Guadalajara, Jalisco E: fdelatorre@integroup.com.mx
T: +52 33 36 15 78 15
2496703 Dr David E. De Lorenzi Gibbons P.C. Newark, NJ E: ddelorenzi@gibbonslaw.com
T: +1 973 596 4743
2496674 Sandro Di Domenico Trewitax Zürich AG Zurich E: S.DiDomenico@trewitax-zh.ch
2496666 Douglas A. Dickey DRDA PLLC Houston, TX E: doug@drdacpa.com
T: +1 281 954 60 01
2496564 Marios Eliades M. ELIADES & PARTNERS LLC, Advocates - Tax & Business Consultants Nicosia E: meliades@eliades.eu
2496545 Julian A. Emmanuel Kanish & Partners LLP, Chartered Professional Accountants Toronto, ON E: julian@kanish-partners.com
T: +1 416 975 9292
2496541 Joseph M. English Taylor English Duma LLP Atlanta, GA E: jenglish@taylorenglish.com
T: +1 678 336 7137
2496433 Robert H. Frank Prager Metis International LLC McLean, VA E: rfrank@pragermetis.com
T: +1 703 821 0702 x12000
2496417 Gary J. Freedman Ervin Cohen & Jessup LLP Beverly Hills, CA E: gfreedman@ecjlaw.com
T: +1 310 281 6313
2496409 Dr Robin L. Fritz FPS Dusseldorf E: fritz@fps-law.de
T: +49 69 95 957 3128
2496369 Dr Jorge Marcos García Landa Corporativo García Landa SC, Contadores Públicos y Abogados Mexico City E: jmgarcial@garcialanda.mx
T: +52 555 278 4330
2496355 Olivier Gaudin ALIANTIS Chasse-sur-Rhône E: o.gaudin@aliantis.net
T: +33 478 730344
2496343 Ulrich Gehrke Gehrke econ Group Hanover E: ulrich.gehrke@gehrke-econ.de
T: +49 511 70050-407
2496307 Robert L. Ginsburg McDonald Sanders, P.C. Dallas / Fort Worth, TX E: rginsburg@mcdonaldlaw.com
T: +1 817 347 3644
2496302 Alain Girard FIDAG Paris E: alain.girard@fidag.com
T: +33 6 07 61 00 16
2496240 Prof Sergio Guerrero Rosas Guerrero y Santana, S.C. Tijuana E: sguerrero@guerrerosantana.com.mx
T: +52 333 120 0538
2496142 Thierry Hellers GT Fiduciaires SA Luxembourg E: thierry.hellers@gtf.lu
2496019 Jochen Hummel WSB Wolf Beckerbauer Hummel & Partner Ludwigshafen E: j.hummel@wsb-berater.de
T: +49 622 1651300
2495962 Eugen Jakoby Jakoby Dr. Baumhof - Wirtschaftsprüfer Steuerberater Rechtsanwälte Rothenburg o.d. Tauber E: eugen.jakoby@jakoby-baumhof.de
2495849 Mag Mario Kapp KAPP & PARTNER Rechtsanwälte GmbH Graz-Seiersberg E: kapp@kapp.at
T: +43 316 22 59 55
2495846 Melina Karaolia M. ELIADES & PARTNERS LLC, Advocates - Tax & Business Consultants Nicosia E: mkaraolia@eliades.eu
T: +357 22667730
2495819 Jeffrey L. R. Kenens TeekensKarstens advocaten notarissen Leiden E: kenens@tk.nl
T: +31 71 535 8086
2495734 Christoph Köppel Global Law Office Beijing E: c.koeppel@glo.com.cn
T: +86 10 6584 6778
2495713 Gernot Kos GT Fiduciaires SA Luxembourg E: gernot.kos@gtf.lu
T: +352 24 52 11
2495675 Matiss D. Kukainis Spigulis & Kukainis Law Firm Riga E: matiss@ska.lv
2495647 Allen Kutchins KRD - Kutchins, Robbins & Diamond, Ltd. Chicago, IL E: akutchins@krdcpas.com
T: +1 847 278 4335
2495621 Johan F. Langelaar TeekensKarstens advocaten notarissen Leiden E: langelaar@tk.nl
T: +31 71 535 80 23
2495591 Randall S. Leff Ervin Cohen & Jessup LLP Beverly Hills, CA E: rleff@ecjlaw.com
T: +1 310 281 6336
2495581 Jean Lemoine Ravinsky, Ryan, Lemoine LLP Montréal, QC E: jlemoine@ravinskyryan.com
T: +1 514 866 3514
2495544 Ashraf Abdel Ghani ATC Ashraf Abdel Ghani Accountants & Tax Consultants Giza E: m.sami@atc.com.eg
2495532 Michael Lintern-Smith Robertsons Solicitors & Notaries Hong Kong E: mls@robertsonshk.com
T: +852 2861 8489
2495527 J. Lee Lloyd J. Lee Lloyd, LLC* (*in affiliation with Brooks Pierce LLP) Greensboro, NC E: lee@jleelloyd.com
T: +1 336 402 3160
2495465 Claudio Magliona Magliona Abogados Santiago E: cmagliona@magliona.cl
2495412 Brian Marita Ciuni & Panichi, Inc. CPA Beachwood, OH E: bmarita@cp-advisors.com
T: +1 216 765 69 21
2495389 Raghu Marwah R.N. MARWAH & CO. LLP, Chartered Accountants New Delhi E: raghu.m@rnm.in
T: +91 11 43192000
2495352 Joe McCall Byrne & McCall Accountants & Tax Advisors Dublin E: jmc@byrnemccall.ie
T: +353 1 612 05 80
2495291 Boris Michels nbs partners Hamburg E: michels@nbs-partners.de
T: +49 40 44 19 60-01
2495288 Kevin Mifsud kmconsultants Sliema E: km@kmconsultants.com.mt
T: +356 2131 21 31
2495243 Dr Luis A. Montes A. Guardia, Montes & Asociados San José E: lmontes@guardiamontes.com
2495204 Jeffery L. Mowery Mowery & Schoenfeld LLC Lincolnshire, IL E: jmowery@msllc.com
T: +1 847 281 3502
2495175 Oliver Muñoz Esquivel Quijano & Associates (B.V.I.) Limited Tortola E: quijano@quijano.com
T: +507 269 2641
2495163 Ricky Nagano Nagano Morita LLP, a Division of Prager Metis CPAs Los Angeles (Torrance), CA E: rnagano@pragermetis.com
T: +1 310 324 6868 x60255
2495151 Jaloliddin Nasritdinov TSIAR EKSPERT LLC Tashkent E: jalol.nasritdinov@ciar.uz
2495131 David R. Neste Prager Metis International LLC New York, NY E: dneste@pragermetis.com
T: +1 212 972 75 55
2495095 Ady Nordman Soroker Agmon Nordman | IP & beyond Tel Aviv (Herzliya) E: nordman@sanlaw.legal
T: +972 9 950 70 00
2495008 Jordi Pallarès Vinyoles GRUP VILAR RIBA Vic E: jpallares@vilarriba.com
T: +34 938 833 212
2494991 Paola Parma Sforza PALMER Studio Legale Milan E: paola.parma@palmer-legal.com
2494897 Artur Plutowski EFS Group Sp. z o.o. Warsaw E: artur.plutowski@efsgroup.eu
T: +48 22 828 4875
2494835 Alan Rajah Lawrence Grant LLP London (Harrow) E: alan@lawrencegrant.co.uk
T: +44 20 8861 7575
2494818 Ariane Rauber PALMER Studio Legale Milan E: ariane.rauber@palmer-legal.com
2494767 Knut Einar Rishovd Revisjonsfirmaet Flattum & Co AS Oslo E: ker@flattum.no
T: +47 905 99 125
2494695 Sobir Safaev TSIAR FINANS LLC Tashkent E: sobir.safaev@ciar.uz
2494636 Dr Manfred Schekulin Prodinger & Partner St. Johann Steuerberatung GmbH & Co KG St. Johann im Pongau E: m.schekulin@prodinger.at
T: +43 6412 4077
2494556 Tony Xuechun Shao Horizon Group Beijing E: tony.shao@horizongroup.com.cn
T: +86 10 66 553 366
2494508 Paul Simmons Haines Watts Slough, Berks E: pdsimmons@hwca.com
T: +44 175 361 8208
2494466 Fabio Soldati STUDIO 1896 Lugano E: soldati@legal1896.ch
2494456 Eran Soroker Soroker Agmon Nordman | IP & beyond Tel Aviv (Herzliya) E: eran@sanlaw.legal
2494450 Anthony J. Soukenik Sandberg Phoenix & Von Gontard P.C. St Louis, MO E: asoukenik@sandbergphoenix.com
T: +1 314 446 4279
2494439 Arturs Spigulis Spigulis & Kukainis Law Firm Riga E: arturs.spigulis@ska.lv
2494386 Dr Dirk Stübben Kieffer Stübben & Partner Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft Dusseldorf E: dstuebben@ksp.tax
T: +49 211 90 894 98
2494351 David E. Surprenant Mirick, O'Connell, DeMallie & Lougee, LLP Boston, MA E: dsurprenant@mirickoconnell.com
T: +1 508 929 1614
2494310 Michiel Teekens TeekensKarstens advocaten notarissen Leiden E: teekens@tk.nl
T: +31 71 535 8107
2494247 Camilo Torres Romero, Jr Tower Consulting Worldwide S.A.S. Bogotá D.C. E: camilo.torresjr@tower-consulting.com
T: +57 1 213 25 00
2494240 Dr Hubert Tramposch Tramposch & Partner Innsbruck E: hubert@tramposch-partner.com
T: +43 512 57 17 57
2494238 Dr Gustavo Traversoni Traversoni & Bengolea Abogados Buenos Aires E: gtraversoni@tybabogados.com.ar
T: +54 11 5031 00 77
2494225 Dr Georges Troy Troy & Associés Paris E: paris@troy-avocats.com
T: +33 1 58 05 44 45
2494173 Tim van der Meer Marktlink Deventer E: t.vandermeer@marktlink.nl
T: +31 20 470 93 74
2494167 Cornelia Van Heerden Heyns and Partners Inc. Cape Town (Panorama) E: cornelia@heyns.co.za
T: +27 21 590 72 20
2494128 Angel Viso Viso, Rodríguez, Cottin, Medina, Ramírez & Asociados Caracas E: escritorio@vrcabogados.com.ve
T: +58 2122832454
2494102 Dr Peter Wagesreiter HSP Rechtsanwälte GmbH Vienna E: peter.wagesreiter@hsp.law
T: +43 1 533 0 533
2494015 Edward C. Winslow, III Brooks, Pierce, McLendon, Humphrey & Leonard, LLP Greensboro, NC E: ewinslow@brookspierce.com
T: +1 336 271 3112
2493898 Vijesh H. Zinzuwadia Zinzuwadia & Co. CA Ahmedabad E: vijesh@zinzuwadiaco.com
T: +91 792 646 7774

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© GGI Global Alliance AG 2015 | Agency: Wilder Mohn | Website: WESEO

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GGI Global Alliance AG is a global Alliance of independent professional firms. GGI Global Alliance AG, a company incorporated in accordance with the laws of Switzerland, operates solely as an administrative resource of the Alliance and therefore provides no legal, audit or other professional services of any type to third parties. Such services are provided solely by GGI member firms in their respective geographic areas. GGI and its member firms are legally distinct and separate entities. These entities are not and shall not be construed to be in the relationship of a parent firm, subsidiary, partner, joint venture, agent or a network. No member firm of GGI has any authority (actual, apparent, implied or otherwise) to obligate or bind GGI or any other GGI member firm in any manner whatsoever, equally, nor does GGI have any such authority to obligate or bind any member firm. All GGI members are independent firms, as such they all render their services entirely on their own account (including benefit and risk), without any involvement of GGI and/or other GGI member firms.