Appendix IV: Countries Surveyed and Contributing Organizations

Australia

  • CPA Australia
  • Tax Institute of Australia

Austria

  • Kammer der Wirtschaftstreuhänder (KWT)

Bangladesh

  • Institute of Chartered Accountants of Bangladesh

Belgium

  • Institut des Experts-comptables et des Conseils fiscaux
  • Instituut van de Accountants en de Belastingconsulenten

Bulgaria

  • Bulgaria Chamber of Tax Advisors

Canada

  • Society of Trust and Estate Practitioners (STEP Canada)

China

  • Chinese Certified Tax Agents Association

Chinese Taipei

  • Tax Accountancy Association Union of Chinese Taipei

Croatia

  • Udruga poreznih strucnjaka (Association of Tax Professionals)

Czech Republic

  • Komora daňových poradců ČR (KDP CR)

Finland

  • Suomen verokonsultit SVK ry
  • Suomen Veroasiantuntijat ry

France

  • Institut des Avocats Conseils Fiscaux
  • Union Professionnelle des Sociétés d'Avocats (UPSA)
  • Association des Avocats Conseils d'Entreprises (ACE)

Germany

  • Bundessteuerberaterkammer (BStBK)
  • Bundesverband der Steuerberater e.V.(BVStB)
  • Deutscher Steuerberaterverband e.V. (DStV)

Greece

  • The Hellenic Federation of Self-Employed Tax Consultants (P.O.F.E.E.)

Hong Kong

  • Hong Kong Institute of Certified Public Accountants
  • Taxation Institute of Hong Kong

India

  • All India Federation of Tax Practitioners

Indonesia

  • Indonesian Tax Consultants Association

Ireland

  • The Irish Taxation Institute

Israel

  • Society of Trust and Estate Practitioners (STEP Israel)

Italy

  • Associazione Nazionale Tributaristi Italiani (A.N.T.I.)

Japan

  • Japan Federation of Certified Public Tax Accountants
  • Japan Tax Research Institute

Korea

  • Korean Association of Certified Public Tax Accountants

Latvia

  • Latvijas Nodoklu konsultantu asociācija

Luxembourg

  • Ordre des Experts-Comptables (OEC)

Malaysia

  • Chartered Tax Institute of Malaysia
  • Bekas Pegawai HASIL

Malta

  • Malta Institute of Taxation

*Mexico

  • Society of Trust and Estate Practitioners (STEP Mexico)

Mongolia

  • Mongolia Certified Public Tax Accountants and Consultants Association

Netherlands

  • De Nederlandse Orde van Belastingadviseurs (NOB)
  • Register Belastingadviseurs

*New Zealand

  • Society of Trust and Estate Practitioners (STEP New Zealand)

Pakistan

  • All Pakistan Tax Bar Association

Poland

  • Krajowa Izba Doradców Podatkowych (KIDP)

Portugal

  • Associação Portuguesa de Consultores Fiscais

Philippines

  • Tax Management Association of the Philippines

Romania

  • Camera Consultanţilor Fiscali (R.C.F.C)

Russia

  • Палата налоговых консультантов (Palata Nalogovych Konsultantov - Chamber of Tax Advisors)

*Singapore

  • Institute of Certified Public Accountants of Singapore
  • Singapore Institute of Accredited Tax Professionals

Slovak Republic

  • Slovenská komora danových poradcov (SKDP)

Slovenia

  • Zbornica Davcnih Svetovalcev Slovenije (ZDSS)

*South Africa

  • Society of Trust and Estate Practitioners (STEP South Africa)

Spain

  • Asociación Española de Asesores Fiscales (AEDAF)
  • Registro de Economistas de Asesores Fiscales (REAF)

Sri Lanka

  • Institute of Chartered Accountants of Sri Lanka

Switzerland

  • La Chambre Fiduciaire
  • Treuhand-Kammer

U.K.

  • The Chartered Institute of Taxation (CIOT)
  • Tax Faculty of Institute of Chartered Accountants in England and Wales

U.S.A.

  • Society of Trust and Estate Practitioners (STEP USA)

Vietnam

  • Vietnam Tax Consultants' Association

* Participants in Taxpayer Charter Survey