IAFEI Quarterly - 42nd Issue

IAFEI EXECUTIVE COMMITTEE Fausto Cosi Chairman Eduardo V. Francisco Vice Chairman Saiful Haq Manan Treasurer Cristina Cagnazzi Secretary Nicolaas Van Wyk Area President for Africa Juan Alfredo Ortega Area President for the Americas Hiroaki Endo Area President for Asia IAFEI QUARTERLY’s EDITORIAL BOARD Fausto Cosi Chairman IAFEI Helmut Schnabel Chief Editor Endo Hiroaki IAFEI Area President Asia Nicolaas Van Wyk IAFEI Area President for Africa Juan Alfredo Ortega IAFEI Area President The Americas Luis F. Ortiz Chairman IAFEI International Working Committee Anti - Corruption Frédéric Doche Chairman IAFEI International Working Committee Observatory of Management Control Piergiorgio Valente Chairman IAFEI International Working Committee Taxes Dominique Chesneau Chairman IAFEI International Working Committee Treasury Gabriele Fontanesi Assistant to Chairman Sabina Venuto Head of Secretariat IAFEI Secretariat Corso Genova, 6 20123 Milan - Italy Email: secretariat@iafei.org | Phone: +39 02 83242288 | Fax: +39 02 58118093 IAFEI MEMBER ASSOCIATIONS w w w . i a f e i . o r g