
var legalData = {
		"dz" : {
			"countryName" : "Algeria",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "Landwell & Associes",
			"size" : 6,	
			"practiceAreas":[116,117,8,118,119,120,121,122],		
			"immigrationContacts" : [
				{
					"id" : 111
				}
			],
			"contacts" : [
				{
					"id" : 273
				}
			]
		},
			
		"ao" : {
			"countryName" : "Angola",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers Angola",
			"immigrationContacts" : [
				{
					"id" : 2
				}
			]
		},

		"ar" : {
			"countryName" : "Argentina",
			"region" : "LAM",
			"url" : "http://www.pwc.com/ar/es/asesoramiento-impositivo-legal/index.jhtml",
			"practiceName" : "PricewaterhouseCoopers Juridico Fiscal S.R.L.",
			"immigrationOverview" : " <p>In Argentina, the visa process depends on the individual's country of origin, which can be in one of two categories:</p><ul><li>Mercosur &amp; Associate States countries (South America countries)</li><li>non Mercosur Countries</li></ul><p>For non Mercosur countries, local companies must be registered with the Immigration Authority as \"Requestors of Foreigners\" prior to applying for a visa.</p><p>The procedure to obtain a Temporary Residence (e.g., a working visa) must be initiated by appointment.</p><p>There is an alternative procedure, by which the application can be initiated in Argentina and finalised at the Argentine Consulate in the individual's country of origin.</p>",
			"immigrationContacts" : [
				{
					"id" : 3
				}
			],
			"overview" :"<p>PricewaterhouseCoopers Juridico Fiscal is the law firm of PwC Argentina. We provide a broad range of legal services to both companies and individuals in the business and commercial communities. PricewaterhouseCoopers Juridico Fiscal's aim is to render a broad variety of professional services, in a unique blend of specialized and local legal experience. Our team is composed of more than 50 professionals with great experience in the field of Business Law. </p><p> Our main areas are: </p><ul><li>Mergers &amp; Acquistions</li><li>Corporate Law</li><li>Commercial Contracts</li><li>Financial Law</li><li>Litigation</li><li>Foreign Trade</li><li>Deals</li><li>Labour and Social Security</li><li>Arbitration</li></ul></p>",
			"est" : 1995,
			"size" : 57,
			"practiceAreas":[1,2,7,11,12,18,26,28,29,30,108],
			"contacts" : [
				{
					"id" : 4
				}
			],
			"offices" : [
				{"name" : "Buenos Aires",
				 "address" : "Edificio Bouchard Plaza<br />Bouchard 557 10th floor<br />Buenos Aires, C1106ABG<br />Argentina",
				 "phone" : "+54 11 4850-6000"
				},
				{"name" : "C&oacute;rdoba",
				 "address" : "Chacabuco 492<br />C&oacute;rdoba, X5000IIR<br />Argentina",
				 "phone" : "+54 351 420-2300"
				},
				{"name" : "Mendoza",
				 "address" : "9 de Julio 921 1st floor<br />Mendoza, M5500DOX<br />Argentina",
				 "phone" : "+54 261 429-5300"
				},
				{"name" : "Rosario",
				 "address" : "C&oacute;rdoba 1464 7th floor<br />Rosario, S2000AWV<br />Argentina",
				 "phone" : "+54 341 448 3517"
				}
			]
		},
		"am" : {
			"countryName" : "Armenia",
			"region" : "CEE",
			"practiceName" : "PricewaterhouseCoopers Armenia",
			"immigrationContacts" : [
				{
					"id" : 5
				}
			]
		},
		"au" : {
			"countryName" : "Australia",
			"region" : "AP",
			"url" : "http://www.pwc.com.au/legal/index.htm",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>Developed in direct response to the needs of our clients and an increasingly competitive corporate environment, PwC Australia's multi-disciplinary approach differentiates us from other professional service providers in Australia by enabling us to provide truly integrated legal services and innovative business solutions.</p><p>Our clients include public and private companies across a wide range of industries and sectors, not-for-profit organisations, government and statutory authorities, and high net worth individuals.</p><p>With specialists in a broad range of areas the lawyers in our Legal Services team work in tandem with our Advisory, Assurance and Tax specialists to provide all-encompassing advice and solutions to our clients' business issues&mdash;no matter how complex they are.</p><p><a href=http://www.pwc.com.au/legal/publications/index.htm>View our latest newsletters ></a></p>",
			"est" :1999,
			"size" : 90,
			"practiceAreas" : [1,2,8,11,14,15,16,17,18,105,19,20,21,31,32,33],
			"contacts" : [
				{
					"id" : 6
				}
			],
			"offices" : [
				{"name" : "Sydney",
				 "address" : "Darling Park Tower 2<br />201 Sussex Street<br />Sydney 2000<br />New South Wales<br />Australia",
				 "phone" : "+61 2 8266 0000"
				},
				{"name" : "Brisbane",
				 "address" : "Level 15, 123 Eagle Street<br />Brisbane 4000<br />Australia",
				 "phone" : "+61 7 3257 5000"
				},
				{"name" : "Melbourne",
				 "address" : "Freshwater Place<br />Level 19,  2 Southbank Boulevarde<br />Melbourne 3006<br />Victoria<br />Australia",
				 "phone" : "+613 8603 1000"
				}
			]
		},
		"at" : {
			"countryName" : "Austria",
			"region" : "Europe",
			"practiceName" : "PricewaterhouseCoopers Austria",
			"immigrationOverview":"<p>Residence and/or work permits are not required for EU nationals. However, if a stay of three months or more is planned, an \"Anmeldebescheinigung\" has to be obtained.</p>"+
				"<p>Regarding \"new\" EU-nationals, Austria has introduced a temporary arrangement&mdash;valid throughout the transition period&mdash;whereby nationals from the new EU member states (i.e., Slovenia, Hungary, Slovakia, Czech Republic, Poland, Estonia, Lithuania, Latvia, Romania and Bulgaria) are still subject to the Aliens' Employment Law. Thus, if certain prerequisites are not met, a \"new\" national will require a work permit if they want to work in Austria. However, they are granted freedom of establishment and hence do not need a residence permit if they wish to reside in Austria.</p>"+
				"<p>Visas might be required for other nationals, and work and residence permits are always necessary.</p>",
			"immigrationContacts" : [
				{
					"id" : 7
				}
			]
		},
		"az" : {
			"countryName" : "Azerbaijan",
			"region" : "CEE",
			"immigrationContacts" : [
				{
					"id" : 8
				}
			],
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>The Tax and Legal services in PricewaterhouseCoopers Azerbaijan are led by Movlan Pashayev and three lawyers, all resident in the capital city of Baku. The legal staff is experienced in the complexities and challenges that make Azerbaijan a unique business environment for both national and international businesses. </p><p>In addition to its legal practice, PricewaterhouseCoopers' office in Baku can also offer the services of 20 resident tax specialists, who posses in-depth knowledge of Azerbaijan's tax codes.  Together, the specialists in PwC's Legal and Tax practices are able to call upon the resources of the world-wide firm. That means that we can source a specialist from virtually anywhere in the world.</p><p>PricewaterhouseCoopers in Baku provides the following legal services in the territory of Azerbaijan:<ul><li>Company registration services </li><li>Company de-registration services</li><li>Review of labor contracts</li><li>Tax litigation</li><li>Advice on tax law and customs regulations</li><li>Advice on social insurance legislation</li><li>Advice on currency regulations</li><li>Advice on legal forms of registration in Azerbaijan </li><li>Advice on sales transactions, INCOTERMS, etc.</li></ul></p>",
			"est" :1996,
			"size" :3,
			"practiceAreas" : [1,6,10,11,12,34,35,36,37],
			"contacts" : [
				{
					"id" : 9
				}
			],
			"offices" : [
				{"name" : "Azerbaijan",
				 "address" : "The Landmark Office Plaza III, 12th Floor<br />96 Nizami Street<br />Baku AZ1010",
				 "phone" : ""
				}
			]
		},
		"bs" : {
			"countryName" : "Bahamas",
			"region" : "LAM",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationOverview" :"<p>Visitors to The Bahamas are granted access upon presentation of a valid passport; visas are not required.  Access is generally granted for up to eight months, provided evidence of financial support is provided.</p><p>Persons desiring gainful employment in The Bahamas must apply for&mdash;and obtain&mdash;a valid work permit, granted on a short- or long-term basis.</p><p>Persons desiring permanent residency may do so provided they satisfy statutory requirements of The Bahamas.  Accelerated consideration is given to applications for annual or permanent residence by major international investors and 'fit and proper' owners of residences in The Bahamas valued in excess of $500,000.</p><p>Persons desiring Bahamian citizenship must have resided in The Bahamas for seven of the ten years immediately preceding date of application.</p>",
			"immigrationContacts" : [
				{
					"id" : 10
				}
			]
		},
		"bd" : {
			"countryName" : "Bangladesh",
			"region" : "AP",
			"practiceName" : "PricewaterhouseCoopers (P) Ltd",
			"immigrationContacts" : [
				{
					"id" : 11
				}
			]
		},
		"bb" : {
			"countryName" : "Barbados",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>Our professional corporate services team provides legal, technical, managerial and business expertise to a wide range of local, regional and international clients.  We have worked for clients ranging in size from small proprietorships, government departments and regional organisations to large local and international companies and multinational corporations.</p><p>Our high-quality of service is based upon the professional quality of our staff, the application of proven techniques to the solution of client problems and extensive practical business experience in addressing legal, operational and technical issues.</p>",
			
			
			"immigrationContacts" : [ 
				{
					"id" : 12
				}
			],
			"est" : 1998,
			"size" : 3,
			"practiceAreas" : [17,15,14,16],
			"contacts" : [
				{
					"id" : 13
				}
			],
			"offices" : [
				{"name" : "Erin Court",
				 "address" : "Bishop's Court Hill<br />St. Michael  BB14004<br />Barbados",
				 "phone" : "1-246-436-7000"
				}
			]
		},
		"by" : {
			"countryName" : "Belarus",
			"region" : "CEE",
			"practiceName" : "PricewaterhouseCoopers Ukraine",
			"immigrationContacts" : [
				{
					"id" : 14
				}
			]
		},
		"be" : {
			"countryName" : "Belgium",
			"region" : "Europe",
			"url" : "http://www.pwc.com/be/en/legal-services/index.jhtml",
			"practiceName" : "PricewaterhouseCoopers Business Advisors",
			"overview" : "<p>PwC Belgium's legal services are provided by both the Corporate &amp; Commercial Law and HR Law teams.</p><p>Both legal teams work on a daily basis with other PwC specialists (such as those in tax, finance, accounting, and advisory, to name but a few) to offer a truly multidisciplinary service to multinational corporate groups .</p><p>The Corporate and Commercial Law team offers all types of corporate and commercial legal advice and assistance for the entire company life cycle, including mergers and acquisitions, corporate group (re)structurings, equity and debt optimisation, setting up of all types of business relations (such as distribution networks, IP license structures, real estate matters, etc.)</p><p>The HR Law team provides advice and assistance regarding employment law, social security law and immigration matters (including optimisation of remuneration packages, end-of-career planning, restructuring and transfer of enterprises, and collective and individual dismissal procedures)</p>",
			"immigrationOverview" : " <p>In Belgium, nationals from outside the European Economic Area require a 'work permit', or 'professional card', in order to start working as an employee or self-employed person. These documents have to be applied for at the appropriate employment authorities. A limited list of exemptions exists. </p><p>For a stay exceeding 90 days&mdash;within any given six-month period&mdash;a non-EEA national should apply for a Belgian residence permit.  In order to do so, a long stay visa 'D' (on the basis of the work permit or professional card) must first be applied for at the Belgian Embassy in the applicant's home country. Furthermore, specific rules are applicable for 'short' stay, family reunification, EU-national residence formalities, obtaining Belgian nationality, etc.</p>",
			"immigrationContacts" : [
				{
					"id" : 15
				}
			],
			"est" : 2003,
			"size" : 37,
			"practiceAreas" : [1,2,3,10,11,12,14,15,16,17,21,22,30],
			"contacts" : [
				{
					"id" : 16
				},
				{
					"id" : 15
				},
				{
					"id": 211
				}
			],
			"offices" : [
				{"name" : "Sint-Stevens-Woluwe (Brussels)",
				 "address" : "Woluwe Garden<br />Woluwedal 18<br />Sint-Stevens-Woluwe (Brussels) 1932<br />Flanders<br />Belgium",
				 "phone" : "+32 2 710 4211"
				},
				{"name" : "Antwerp",
				 "address" : "Generaal Lemanstraat 67<br />Antwerp, 2018<br />Flanders <br />Belgium",
				 "phone" : "+32 3 259 3011"
				}
			]
		},
		"bm" : {
			"countryName" : "Bermuda",
			"region" : "LAM",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 17
				}
			]
		},
		"bt" : {
			"countryName" : "Bhutan",
			"region" : "AP",
			"practiceName" : "PricewaterhouseCoopers Ltd",
			"immigrationContacts" : [
				{
					"id" : 18
				}
			]
		},
		"ba" : {
			"countryName" : "Bosnia and Herzegovina",
			"region" : "CEE",
			"practiceName" : "PricewaterhouseCoopers d.o.o",
			"immigrationOverview" : "<p>Immigrating to Bosnia and Herzegovina can be a very time consuming process, which involves contacting and registering with different authorities on the state, entity and cantonal level. </p><p>During 2007, 2,731 work permits were issued in Bosnia and Herzegovina, which is 20% more than in 2006. In the first eight months in 2008 the number of issued permits increased by 129%, compared to the same period in 2006.</p><p>Every year, the Council of Ministers issues a decision on number of work permits that can be issued for that year. Please note that, according to Law on Movement and Stay of Foreigners and Asylum, in certain cases prescribed by law, work permits can be issued apart for annual quota. The process can sometimes last up to one year. </p>",

			"immigrationContacts" : [
				{
					"id" : 19
				}
			]
		},
		"bw" : {
			"countryName" : "Botswana",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 20
				}
			]
		},
		"br" : {
			"countryName" : "Brazil",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "Loeser e Portela Advogados",
			"overview" : "<p>The law firm Loeser e Portela Advogados combines professional excellence, versatility, and absolute dedication to its clients as its main distinguishing professional value.  We carefully tailor our services to our client's unique needs. This customised client approach&mdash;together with the firm's constant search for the best method of applying legal knowledge to modern business operations&mdash;provides the basis for the creative and innovative solutions that Loeser e Portela Advogados offers to its clients.</p><p>In addition to operating in the most important Brazilian legal and business centres, and recruiting talented professionals from the best universities, Loeser e Portela Advogados maintains a close relationship with other law firms abroad through co-operation agreements.  This enables Loeser e Portela Advogados to render legal services that fully meet the complex challenges of globalisation, and to provide complete solutions for the legal structuring of its clients' businesses in the world's leading jurisdictions, thus ensuring its professional independence and administrative and corporate autonomy.</p>",
			"immigrationOverview" : "<p>Under the Brazilian immigration law, a foreigner is only entitled to work on Brazilian territory in one of two specific circumstances: </p><ul><li>On either a temporary basis, via employment with a Brazilian company;</li>or,<li>By rendering services through a Technical Agreement or similar covenant entered into by, and between, a foreign employer and a Brazilian company to which the services are to be rendered.</li></ul><p>In both instances, a temporary working visa is required.</p><p>However, depending on the activities that will be carried out by a foreigner in a Brazilian company (e.g., management activities) and the professional relationship between such company and the foreigner (e.g., statutory director), a foreigner must apply for a permanent working visa in order to be in total compliance with the Brazilian immigration law.</p>",			
			"immigrationContacts" : [
				{
					"id" : 21
				}
			],
			"est" : 1989,
			"size" : 94,
			"practiceAreas" : [1,2,7,8,11,23,26,60,39,40,30,108],
			"contacts" : [
				{
					"id" : 21
				}
			],
			"offices" : [
				{"name" : "S&atilde;o Paulo",
				 "address" : "Torre Milano<br />Avenida Francisco Matarazzo, 1400, 16th floor<br />S&atilde;o Paulo 05001-903<br />State of S&atilde;o Paulo<br />Brazil",
				 "phone" : "+55 11 3879-2800"
				},
				{"name" : "Campinas",
				 "address" : "Edif&iacute;cio Hanover Tower Cambu&iacute;<br />Avenida Jos&eacute; de Souza Campos, 243 - room 42<br />Campinas, 13025-320<br />State of S&atilde;o Paulo <br />Brazil",
				 "phone" : "+55 19 3295-5201"
				},
				{"name" : "Ribeir&atilde;o Preto",
				 "address" : "Edif&iacute;cio Metropolitan Business Center<br />Avenida Ant&ocirc;nio Diederichsen, 400, 21st floor, suites 7 and 8<br />Ribeir&atilde;o Preto 14020-250<br />State of S&atilde;o Paulo<br />Brazil",
				 "phone" : "+55 16 3623-3615"
				},
				{"name" : "Rio de Janeiro",
				 "address" : "Rua da Candel&aacute;ria, 65, 13th floor<br />Rio de Janeiro, 20091-020<br />Brazil",
				 "phone" : "+55 21 2210-3138"
				},
				{"name" : "Bras&iacute;lia",
				 "address" : "Edif&iacute;cio Business Center Tower<br />SH/Sul, Q.06, suite \"A\", bloco \"C\"<br />Bras&iacute;lia 70316-000<br />Distrito Federal<br />Brazil",
				 "phone" : "+55 61 3321-6021"
				},
				{"name" : "Belo Horizonte",
				 "address" : "Generaal Lemanstraat 67<br />Belo Horizonte, 2018<br />Flanders <br />Brazil",
				 "phone" : "+32 3 259 3011"
				},
				{"name" : "Salvador",
				 "address" : "Rua Miguel Calmon, 555, 8th floor, room 805<br />Salvador, 10015-010<br />State of Bahia<br />Brazil",
				 "phone" : "+55 71 3242-0275"
				}
			]
		},
		"bg" : {
			"countryName" : "Bulgaria",
			"region" : "CEE",
			"immigrationOverview":"<h5>EU/EEA Assignees</h5>"+
				"<p>Citizens of an EU, an EEA Member State, or Switzerland, can enter and reside for up to 90 days in Bulgaria using their personal ID card or international passport. The same rules apply for their family members if they are citizens of any of these countries.</p>"+
				"<p>If the assignee is required to stay for more than 90 days, they should apply for a certificate of long-term residence in Bulgaria.</p>"+
				"<p>Work permits and visas D are <strong>not</strong> required for EU/EEA citizens. </p>"+
				"<h5>Non-EU/EEA Assignees</h5>"+
				"<p>Generally, non-EU nationals need a visa to enter Bulgaria. </p>"+
				"<p>Citizens of certain countries (e.g., the USA, Canada, Brazil, New Zealand, Japan, and certain others) can reside in Bulgaria without visas up to 90 days within a period of six months. </p>"+
				"<p>To work and live in Bulgaria, a non-EU national should have a work permit, long-term visa type D, residence permit, and ID card. The procedures for acquiring these documents are lengthy, and during most of the application period the applicant is not allowed to work, or be present, in Bulgaria. It is advisable to start collecting the application documents five-and-a-half to six months prior to the expatriate's assignment start date in Bulgaria.</p>",
			"immigrationContacts" : [
				{
					"id" : 22
				}
			],
			"url" : "http://www.tbp.bg/",
			"practiceName" : "Tsvetkova Bebov &amp; Partners (Landwell Bulgaria)",
			"overview" : "<p>PwC Bulgaria has established for many years a relationship with Tsvetkova Bebov & Partners (Landwell Bulgaria), one of the largest and oldest business law practices in Bulgaria. Tsvetkova Bebov & Partners (Landwell Bulgaria) has received continuously over the years recognition by international rankings, and its clients, as a top Bulgarian law firm. Tsvetkova Bebov & Partners is an independent law office registered with the Sofia Bar in Bulgaria.</p>",
			"est" :1998,
			"size" :20,
			"contacts" : [
				{
					"id" : 23
				}
			],
			"offices" : [
				{"name" : "Sofia",
				 "address" : "Tsvetkova Bebov &amp; Partners<br/>9-11 Maria Louisa Blvd. 7th floor<br />Sofia 1000<br />Bulgaria",
				 "phone" : "+35929355100"
				}
				
			]
		},
		"kh" : {
			"countryName" : "Cambodia",
			"region" : "AP",
			"practiceName" : "PricewaterhouseCoopers Cambodia",
			"immigrationOverview":"<p>Under the Immigration regulation, there are three types of foreigners that are allowed to stay in Cambodia:</p>"+
					"<ul><li>The non-immigrant foreigner</li>"+
					"<li>The immigrant foreigner</li>"+
					"<li>The immigrant foreigner as private investor</li></ul>"+
				"<p>The administration of foreign residents is the responsibility of the Ministry of Interior. </p>"+
				"<h5>Visa upon entry</h5>"+
				"<p>A foreigner will be granted an entry visa at the time of their arrival, for business or tour purposes (valid for approximately one month, single entry).  </p>"+
				"<p>Business visas costs approximately US$30. A foreigner's passport must be valid for at least six months from the date of their arrival. Upon entry to Cambodia, a foreigner needs to file with the immigration department for a six month or one-year business visa (providing multiple entries).</p>",
				
			"immigrationContacts" : [
				{
					"id" : 24
				}
			]
		},
		"cm" : {
			"countryName" : "Cameroon",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Tax & Legal  Cameroon",
			"size" : 5,	
			"immigrationContacts" : [
				{
					"id" : 25
				}
			],
			"contacts" : [
				{
					"id" : 25
				}
			],
			"offices" : [
				{"name" : "Cameroon",
				 "address" :"Avenue de G&eacute;n&eacute;ral de Gaulle<br />Immeuble BICEC<br />Bonanjo, Douala",
				 "phone" : ""
				}
			]
		},
		"ky" : {
			"countryName" : "Cayman Islands",
			"region" : "LAM",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationOverview" : "<p>Any person who wishes to take up employment in the Cayman Islands must be in possession of a valid Cayman Islands work permit. The application must be filed with the Cayman Islands Department of Immigration and can take 4-6 weeks to process.  See www.immigration.gov.ky for further details.</p>",
			"immigrationContacts" : [
				{
					"id" : 26
				}
			]
		},
		"td" : {
			"countryName" : "Chad",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Tax &amp; Legal Cameroon (Chad branch)",
			"size" : 1,	
			"immigrationContacts" : [
				{
					"id" : 27
				}
			],
			"contacts" : [
				{
					"id" : 25
				}
			],
			"offices" : [
				{"name" : "Chad",
				 "address" :"Immeuble STAR Nationale<br />N'Djamena BP 1899",
				 "phone" : ""
				}
			]
		},
		"cn" : {
			"countryName" : "China",
			"region" : "AP",
			"url" : "#",
			"practiceName" : "PwC Consultants (Shenzhen) Ltd.",
			"overview" : "<p>Our China Investment &amp; Business Advisory team specialises in China-specific regulatory, advisory and implementation work, ranging from market entry solutions, structure set-up and foreign exchange solutions to restructuring solutions including equity transfers, mergers and liquidations, etc. The team maintains close connections with various Chinese approval and registration authorities, as well as industry bureaus at both the central and local levels. It also has extensive experience in advising clients on their business needs, from both a regulatory and practical perspective. The team comprises  approximately 50 professionals throughout China, covering Beijing, Shanghai, Guangzhou and Hong Kong.</p>",
			"immigrationOverview" : " <p>Foreign nationals are required to obtain visas in advance of entry into China.  The type of visa required will depend on the purpose of the trip.  Chinese visas may be obtained from a Chinese embassy or consulate in any foreign country with which the PRC has diplomatic relations.  </p><p>&quot;Z&quot; visa holders are allowed to take up employment in the PRC.  An initial &quot;Z&quot; visa cannot be issued within the PRC.  Foreign nationals who entered into the PRC with visas other than &quot;Z&quot; visas must leave the PRC to apply for &quot;Z&quot; visas and then re-enter into the PRC again if they come to China to take up employment.</p> <p>The Chinese employment permit application consists of several stages and varies across localities in China.</p> <p>The spouse, children up to the age of 21 and parents of the applicant are eligible to apply for a Dependent Visa and Foreigner Residence Permit.</p>",
			"immigrationSite": "http://www.pwcias.com/home/eng/ias_immigration.html",
			"immigrationContacts" : [
				{
					"id" : 30
				}
			],
			"est" :1998,
			"size" : 50,
			"practiceAreas" : [1,2,11,30],
			"contacts" : [
				{
					"id" : 31
				}
			],
			"offices" : [
				{"name" : "Beijing",
				 "address" : "26/F Office Tower A, Beijing Fortune Plaza <br />7 Dongsanhuan Zhong Road<br />Chaoyang District 100020<br />Beijing<br />China",
				 "phone" : "+[86] (10) 6533 8888"
				},
				{"name" : "Hong Kong",
				 "address" : "21/F, Edinburgh Tower, The Landmark<br />15 Queen's Road Central<br />Hong Kong 852<br />China",
				 "phone" : "+[852] 2289 8888"
				},
				{"name" : "Shanghai",
				 "address" : "10th Floor, Shui On Plaza<br />333 Huai Hai Zhong Road<br />200021<br /> Shanghai<br />China",
				 "phone" : "+[86] (21) 2323 8888"
				},
				{"name" : "Guangzhou",
				 "address" : "25/F Center Plaza<br />161 Lin He Xi Road<br />510620<br />Guangzhou<br />China",
				 "phone" : "+[86] (20) 3819 2000"
				}
			]
		},
		"cg" : {
			"countryName" : "Republic of Congo",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Tax & Legal  Congo",
			"est" : 1949,
			"size" : 11,
			"practiceAreas" : [1,2,3,7,11,15,17,18,25,23,28,108],			
			"immigrationOverview" : "<p>Foreigners must apply for a 3-month residency visa at the Immigration Services within 8 days from the date of entry in Congo. Those holding long-term permits are qualified for a 1 year residency visa afterwards.</p><p>Depending on the duration of their contract's execution in Congo, foreigners must apply either for a short-term work permit (6 months) or a long-term work permit (2 years) at the National Office for Employment and Manpower. If the duration exceeds 3 consecutive months, they are also obliged to enter into a local labour contract with their employer, which is governed by Congolese law.</p>",
			"immigrationContacts" : [
				{
					"id" : 34
				}
			],
			"contacts" : [
				{
					"id" : 35
				}
			],
			"offices" : [
				{"name" : "Republic of Congo",
				 "address" :"32 Avenue du G&eacute;n&eacute;ral de Gaulle<br />Pointe Noire",
				 "phone" : ""
				}
			]
		},
		"cr" : {
			"countryName" : "Costa Rica",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers TLS",
			"overview" : "<p>Our legal department can provide a range of legal services, with a special emphasis on civil, commercial, notary services, environmental law, employment law and corporate matters, among others. Our broad knowledge and vast experience has made us one of the most prestigious legal firms in Costa Rica.</p>",
			"immigrationOverview" : " <p>In Costa Rica, the immigration regulation framework conforms with the Immigration Law No. 8487, which regulates the entry and exit of foreigners into, and out of, Costa Rican territory, as well as their legal permanence.  There are further executive decrees, regulations and circular letters with a general scope, that regulate specific issues, establishing requisites and procedures, among them: "+
			"<ul><li>Recognition of companies established or to be established in the country, and the immigration regularization of their personnel;</li>"+
			"<li>Granting of visas;</li>"+
			"<li>Regulations on refugees;</li><li>Provisions on Special Immigration Police;</li><li>Departure Tax Law.</li></ul> </p>",	
			"immigrationContacts" : [
				{
					"id" : 36
				}
			],
			"est" : 1995,
			"practiceAreas" : [1,2,3,10,11,21,22,26,30,43,98,44],
			"contacts" : [
				{
					"id" : 37
				}
			],
			"offices" : [
				{"name" : "San Jos&eacute;",
				 "address" : "Edificio PricewaterhouseCoopers<br />De la Esquina Sur-Oeste del ICE San Pedro, 25 Oeste y 200 Sur <br />San Jos&eacute;, 1000<br />San Jose<br />Costa Rica",
				 "phone" : "+506 2224 1555"
				}
			]
		},
		"hr" : {
			"countryName" : "Croatia",
			"region" : "CEE",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers d.o.o. Zagreb",
			"overview" : "<p>PwC Croatia is not formally allowed to provide any legal services due to the current Legal Profession Act restrictions. However, PwC Croatia provides some \"regulatory services\" in the area of employment law, corporate and commercial law.</p>",
			"immigrationOverview" : "<p>Foreigners' labour in Croatia is regulated by mandatory work or business permits, depending on intended work structure, and by corresponding temporary stay permits.</p><p>Special categories of foreign workers, such as key personnel or assignees, obtain permits independently of the strict annual permits quota imposed by the Croatian Government.</p><p>A short-term stay allows 90 days of residence within six consecutive months for private or business purpose. No revenue-producing work is allowed during a short-term stay.</p><p>Citizens of EU and North American countries do not need a visa to enter Croatia.</p>",
			"immigrationContacts":"http://www.pwc.com/extweb/service.nsf/docid/73B63EBEF550ADE58025713E0052635A",
			"immigrationContacts" : [
				{
					"id" : 38
				}
			],
			"est" :"",
			"size" :1,
			"practiceAreas" : [1,7,8,11,108],
			"contacts" : [
				{
					"id" : 39
				}
			],
			"offices" : [
				{"name" : "Zagreb",
				 "address" : "Alexandera von Humboldta 4<br />Zagreb 10000<br />Croatia",
				 "phone" : "+385 1 6328 888"
				}
			]
		},
		"cy" : {
			"countryName" : "Cyprus",
			"region" : "Europe",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Cyprus",
			"immigrationOverview" : " <p>In the case of employment or permanent residence in Cyprus, an EU National must apply for an EU Registration Certificate.</p> <p>A Third Country National (TCN) can enter Cyprus with a Visitor&rsquo;s Visa (tourist reasons or short business meetings) for up to 90 days.</p> <p>A TCN who will work in Cyprus, must apply for a Temporary Work and Residence permit (renewed upon expiry). If a new company is set up in Cyprus, it must apply to become an eligible employer of TCN&rsquo;s (once-off procedure).</p> <p>A TCN who has resided legally and continuously in Cyprus for five years, can apply for a Long Term Residence Permit (renewed upon expiry).</p> <p>A TCN can apply for a Permanent Residence permit under specific categories.</p>",
			"immigrationSite": "http://www.pwc.com/extweb/service.nsf/docid/B067417C60272ABD802575010035E0A3",
			"immigrationContacts" : [
				{
					"id" : 41
				}
			],
			"size" :14,
			"practiceAreas" : [1,2,3,5,6,7,8,9,10,11,45,46,108],
			"contacts" : [
				{
					"id" : 41
				}
			],
			"offices" : [
				{"name" : "Nicosia",
				 "address" : "Julia House<br />3 Th Dervis Street<br />CY-1066 Nicosia<br />Cyprus",
				 "phone" : "+357 22559999"
				}
			]
		},
		"cz" : {
			"countryName" : "Czech Republic",
			"region" : "CEE",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Czech Republic",
			"immigrationOverview" : "<p>The Czech Republic, as a member of the EU, has no restrictions on the employment of EU citizens. It is, however, important that the employer notify the appropriate Labour Office of the presence of an EU national. The EU national is then obliged to notify the local Foreigners' Police Office of his/her place of stay.</p><p>Nationals of so-called third countries, who intend to work in the Czech Republic, must obtain a work permit and respective visa only. Neither the work permit nor the visa is valid without the other, and both must be obtained before commencing work. The work permit is an essential document for completing the visa application and, therefore, needs to be obtained before the visa application can be submitted.</p><p>On 1 January 2009 some important changes in the immigration area became effective:</p><ul><li>Citizens of certain countries can apply for a &quot;green card&quot;. The green card is a &quot;dual&quot; type of permit, including the work permit and visa. The validity of this permit is 2 - 3 years.</li><li>A work permit can be issued for up to 2 years (as apposed to the usual 1 year)</li><li>Henceforth, work permits are not required for: <ul><li>students studying full-time in the Czech Republic</li><li>graduates of a Czech high school or University</li></ul></ul>",
			"immigrationContacts" : [
				{
					"id" : 193
				}
			],
			"size" :28,
			"practiceAreas" : [1,2,3,4,5,8,11,16,21,22,30,47,40],
			"contacts" : [
				{
					"id" : 266
				}
			],
			"offices" : [
				{"name" : "Prague",
				 "address" : "Katerinska 40, 120 00 Prague 2",
				 "phone" : "+ 420 251 15 29 11"
				}
			]
		},
		"dk" : {
			"countryName" : "Denmark",
			"region" : "Europe",
			"practiceName" : "PricewaterhouseCoopers Denmark",
			"immigrationOverview" : "<h5>Nordic nationals, EU/EEA nationals and citizens of new EU member states</h5><p>The immigration rules for these nationals are easier compared with third country nationals.</p><h5>Third country nationals</h5><p>Third country nationals may stay in Denmark for the period indicated on a required visa.</p><p>A work permit must be applied for even if the individual will be working in Denmark for less than three months.</p><p>A number of schemes have been designed in order to make it easier for highly qualified professionals to get a residence and work permit in Denmark.</p><p>The rules apply for individuals working within job areas where there is a lack of qualified individuals.</p>",
			"immigrationSite": "www.pwc.dk/hrs",
			"immigrationContacts" : [
				{
					"id" : 44
				}
			]
		},
		"do" : {
			"countryName" : "Dominican Republic",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "",
			"immigrationOverview":"<p>The General Migration Law No. 285&mdash;of August 15, 2004&mdash;regulates the entry, stay, and departure of non-nationals, as well as the immigration, emigration and the return of nationals to the Dominican Republic (DR). The agency responsible for the application of this law is the Secretary of Interior and Police, acting through the Department of Migration. Foreigners authorised to stay in the country have the same rights as DR citizens. </p>"+
				"<p>Foreigners who stay in the DR are categorised as either 1.) residents, who intend to remain in the country (whether on a temporary or permanent basis); or 2.) non-residents, who do not intend to stay in the country. The immigration laws do not apply to diplomats and consular officials, representatives of international organisations recognised by the government of the Dominican Republic, experts and technicians under the aegis of foreign governments, or International Agencies (as well as their families).</p>",
			"immigrationContacts" : [
				{
					"id" : 45
				}
			],
			"est" :2002,
			"size" :2,
			"practiceAreas" : [1,2,3,21,22,48,49],
			"contacts" : [
				{
					"id" : 46
				}
			],
			"offices" : [
				{"name" : "Santo Domingo",
				 "address" :"Edificio Bank of Nova Scotia<br />3rd Floor, Avenida John F Kennedy<br />Esquina con Avenida Lope de Vega<br />Santo Domingo<br />Dominican Republic",
				 "phone" : ""
				}
			]
		},
		"eg" : {
			"countryName" : "Egypt",
			"region" : "ME",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationOverview":"<p>In accordance with Egypt's Governing Labour Law No. 12 (for the year 2003) foreigners will not engage in any work, unless they obtain a permit from the relevant ministry-and are thereby authorised to enter and reside in the country for employment purposes.</p><p>PricewaterhouseCoopers Egypt provides immigration services through its corporate secretarial services team (CSS), led by Nermin Anwar. Our comprehensive approach covers both consultation and compliance service designed to provide clients with in-depth guidance regarding work permit rules and regulations; we can also help directly in obtaining work permits for expatriates working in Egypt.</p><p>PwC Egypt's staff has considerable experience in the field (as well as an extensive network of contacts), which allows them to provide the kinds of services that clients value.</p>",
			"immigrationContacts" : [
				{
					"id" : 47
				}
			]
		},
		"gq" : {
			"countryName" : "Equatorial Guinea",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Tax &amp; Legal",
			"size" : 2,	
			"immigrationContacts" : [
				{
					"id" : 48
				}
			],
			"contacts" : [
				{
					"id" : 49
				},
				{
					"id" : 268
				}
			]
		},
		"sv" : {
			"countryName" : "El Salvador",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers El Salvador",
			"overview" : "<p>The legal practice in El Salvador specialises in corporate law, commercial and international business law, civil law, labour law, municipal tax law, contracts, settlements, and administrative law. We also provide corporate secretarial services.</p><p>Our office provides advice to both domestic and multinational companies, and we have been engaged by some of the largest local and international organisations in Central America.  We have provided them with legal counsel in various areas, such as the incorporation of companies and foreign branches, drafting and preparation of commercial agreements, registration of trademarks, and legal interpretations.</p>",
			"immigrationContacts" : [
				{
					"id" : 50
				}
			],

			"est" :1978,
			"size" :3,
			"practiceAreas" : [1,2,11,23,30,50,49,51],
			"contacts" : [
				{
					"id" : 50
				}
			],
			"offices" : [
				{"name" : "San Salvador",
				 "address" : "Avenida La Revoluci&oacute;n y Calle Circunvalaci&oacute;n<br />Colonia San Benito, San Salvador 695<br />San Salvador<br />El Salvador",
				 "phone" : "(503) 2243 5844"
				}
			]
		},
		"ee" : {
			"countryName" : "Estonia",
			"region" : "CEE",
			"practiceName" : "AS PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 51
				}
			]
		},
		"fj" : {
			"countryName" : "Fiji",
			"region" : "AP",
			"practiceName" : "PricewaterhouseCoopers Fiji",
			"immigrationContacts" : [
				{
					"id" : 52
				}
			]
		},
		"fi" : {
			"countryName" : "Finland",
			"region" : "Europe",
			"immigrationOverview" : "<p>The non-EU/ETA citizens need a residence permit/worker's residence permit if they will stay and work in Finland. The first permit must be obtained at the embassy of Finland in the home country. If the stay in Finland doesn't exceed three months in total, the individual will be exempted from residence permit requirements. However, a visa is required unless Finland has concluded a visa exemption treaty with the home country.</p><p>The EU/EEA citizens don't need residence permits or visas in order to stay and work in Finland. However they have to register themselves at the local police station. The citizens of the Nordic countries should register themselves in the population information system.</p>",
			"immigrationContacts" : [
				{
					"id" : 53
				}
			],
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Oy",
			"overview" : "<p>The Finnish Corporate Law Team, comprising 14 lawyers, is part of PricewaterhouseCooper Oy's Tax Line of Services. In addition to the lawyers in Helsinki, the Team also has presence  in Sein&auml;joki and Tampere. The Corporate Law Team operates as a separate business unit, but nevertheless often works side-by-side with PwC professionals from Assurance and Advisory Lines of Services.</p><p>The Corporate Law Team assists both domestic and international clients in various corporate legal matters in Finland. Our team has wide experience in serving a wide range of clients, from small domestic entrepreneurs to multinational groups and corporations. With the support of our global legal network, legal assistance can also be provided worldwide.</p>",
			
			"est" :1999,
			"size" :14,
			"practiceAreas" : [1,2,5,6,7,8,11,12,19,21,22,52,53,75],
			"contacts" : [
				{
					"id" : 54
				}
			],
			"offices" : [
				{"name" : "Finland",
				 "address" :"P.O. Box 1015 (It&auml;merentori 2)<br />00101 Helsinki",
				 "phone" : ""
				}
			]
		},
		"fr" : {
			"countryName" : "France",
			"region" : "Europe",
			"url" : "http://www.landwell.fr/",
			"practiceName" : "Landwell & Associes",
			"overview" : "<p>With over 500 lawyers and staff in Paris and the rest of France, plus the support of PricewaterhouseCoopers' global network, Landwell & Associ&eacute;s offers its clients a wide range of legal services designed to help them implement their national and international projects, regardless of their size or complexity.</p><p>Landwell & Associ&eacute;s relies on the considerable industry experience of its teams, and is able to provide multidisciplinary professional services in taxation, business and employment law, which are combined&mdash;when required&mdash;with the capabilities of other professionals in the PricewaterhouseCoopers' network, including auditors, chartered accountants, risk analysts and financial experts.</p><p>In order to support the international growth of our clients, Landwell & Associ&eacute;s has a number of France-based teams (i.e., \"Country desks\") which focus on particular countries. </p>",
			
			"immigrationOverview":"<p>As a general rule, nationals of a non-EEA (European Economic Area) country, as well as Bulgarian and Romanian nationals during the transitory period, must obtain work authorisation before starting work in France. The appropriate work authorisation obtained will depend upon a number of circumstances, such as length of stay, remuneration (level of salary and who pays), nature of work to be performed, level of responsibilities with the French company, as well as the worker's nationality and residence and his/her seniority within the group.</p>"+
				"<p>French immigration authorities have simplified the process for senior executive positions (provided conditions of seniority within the group and minimum salary requirements are fulfilled) and for  intra-group transfers or assignees, for which the processing time can be reduced to one month, although the entire process, from the date of filing of the complete application with the French labour authorities until obtainment of the work authorisation, takes approximately 2 to 3 months depending on the workload of the French administrations and the date of filing.</p>"+
				"<p>However, for most non-senior executives, they have implemented or strengthened other constraints, such as speaking French, participating in the French society (children at school, etc.), minimum salary requirement, conditions of housing, etc. Generally, for non-senior executive salaried employees, it is necessary to file a job advertisement to check that no French / EU candidate could fill the position before the work authorisation is issued to a non EEA national.</p>"+
				"<p>Regardless of the type of work authorisation requested,  the application for a work authorisation must be made by, or on behalf of, the employer or host company in France.</p>"+
				"<p>Please note that there are other types of permits adapted to corporate officers (President / managing directors), or independent workers, each with a corresponding procedure and requirements.</p>"+
				"<p>Regarding the accompanying family, under certain conditions, the family members (spouse and children below the age of 18) can arrive in France jointly with the employee provided several conditions are fulfilled (in particular the level of salary of the worker). Most of the permits do not give access to work to the spouses of its holders (there are a few newly created exceptions however). </p>"+
				"<p>Whatever their immigration status in France, non EEA nationals are not allowed to start their activity in France during the processing of the file and business visas do not allow its holders to start its salaried / professional activity.</p>",
			"immigrationContacts" : [
				{
					"id" : 55
				}
			],

			"est" :1971,
			"size" :524,
			"practiceAreas" : [1,2,3,4,6,7,8,10,11,12,18,105,19,20,21,22,26,27,28,54,55,56,108],
			"contacts" : [
				{
					"id" : 56
				}
			],
			"offices" : [
				{"name" : "Neuilly-sur-Seine",
				 "address" : "Crystal Park<br />61, rue de Villiers<br />Neuilly-sur-Seine 92200<br />Paris<br />France",
				 "phone" : "+33 1 56 57 56 57"
				},
				{"name" : "Bordeaux",
				 "address" : "179, cours du M&eacute;doc<br />Bordeaux 33300<br />France",
				 "phone" : "+33 5 57 100 700"
				},
				{"name" : "Grenoble",
				 "address" : "Immeuble Grenat<br />3, avenue du Doyen Weil<br />Grenoble 38006<br />France",
				 "phone" : "+33 4 76 84 33 00"
				},
				{"name" : "Lille",
				 "address" : "37 bis, rue du Vieux Faubourg<br />Lille 59800<br />France",
				 "phone" : "+33 3 20 06 75 25"
				},
				{"name" : "Lyon Cedex 06",
				 "address" : "20, rue Garibaldi<br />Lyon Cedex 06 69451<br />France",
				 "phone" : "+33 4 78 17 81 00"
				},
				{"name" : "Marseille",
				 "address" : "Les Docks, Atrium 10.1<br />10, place de la Joliette BP 21425<br />Marseille 13567<br />France",
				 "phone" : "+33 4 91 99 30 30"
				},
				{"name" : "Montpellier",
				 "address" : "650, rue H. Becquerel<br />Montpellier 34000<br />France",
				 "phone" : "+33 4 99 13 69 50"
				},
				{"name" : "Nantes Cedex 1",
				 "address" : "34, place Viarme<br />BP 10608<br />Nantes Cedex 1 44006<br />France",
				 "phone" : "+33 2 51 84 36 90"
				},
				{"name" : "Rennes Cedex",
				 "address" : "40, boulevard de la Tour d'Auvergne<br />CS 36509<br />Rennes Cedex 35065<br />France",
				 "phone" : "+33 2 99 31 73 00"
				},
				{"name" : "Strasbourg Cedex 1",
				 "address" : "Centre d'Affaires Urbania<br />230, avenue de Colmar<br />Strasbourg Cedex 1 67025<br />France",
				 "phone" : "+33 3 90 40 26 24"
				}
			]
		},
		"ga" : {
			"countryName" : "Gabon",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Tax & Legal ",
			"immigrationContacts" : [
				{
					"id" : 57
				}
			],
			"est" :1961,
			"size" :10,
			"practiceAreas" : [1,2,6,7,10,11,14,15,16,17,30,108],
			"contacts" : [
				{
					"id" : 58
				}
			],
			"offices" : [
				{"name" : "Gabon",
				 "address" :"rue Alfred-Marche<br />Libreville BP 2164<br />Gabon",
				 "phone" : ""
				}
			]
		},
		"gm" : {
			"countryName" : "Gambia",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers Ghana",
			"immigrationContacts" : [
				{
					"id" : 59
				}
			]
		},
		"ge" : {
			"countryName" : "Georgia",
			"region" : "CEE",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 60
				}
			]
		},
		"de" : {
			"countryName" : "Germany",
			"region" : "Europe",
			"url" : "http://www.pwclegal.de/",
			"practiceName" : "PricewaterhouseCoopers Legal AG Rechtsanwaltsgesellschaft",
			"overview" : "<p>PricewaterhouseCoopers Legal Aktiengesellschaft Rechtsanwaltsgesellschaft provides dependable legal advice to companies and public corporations in all aspects of commercial law. We develop and implement comprehensive solutions for the economic success of our clients around the world; and we work in close cooperation with PricewaterhouseCoopers tax and financial specialists&mdash;and our legal partners in the international PwC legal services network&mdash;to accomplish this.</p>",
			
			
			"immigrationContacts" : [
				{
					"id" : 61
				}
			],

			"est" :2005,
			"size" :105,
			"practiceAreas" : [1,2,6,7,11,18,19,21,22,23,26,57,58,59,108],
			"contacts" : [
				{
					"id" : 62
				}
			],
			"offices" : [
				{"name" : "Berlin",
				 "address" : "Lise-Meitner-Stra&szlig;e 1<br />Berlin 10589<br />Berlin<br />Germany",
				 "phone" : "+49 30 2636-5327"
				},
				{"name" : "Bielefeld",
				 "address" : "Niederwall 28<br />Bielefeld 33602<br />Nordrhein-Westfalen<br />Germany",
				 "phone" : "+49 521 964 97-33"
				},
				{"name" : "D&uuml;sseldorf",
				 "address" : "Moskauer Stra&szlig;e 19<br />D&uuml;sseldorf 40227<br />Nordrhein-Westfalen<br />Germany",
				 "phone" : "+49 211 981-4701"
				},
				{"name" : "Erfurt",
				 "address" : "Parsevalstra&szlig;e 2<br />Erfurt 99092<br />Th&uuml;ringen<br />Germany",
				 "phone" : "+49 361 5586-163"
				},
				{"name" : "Essen",
				 "address" : "Friedrich-List-Stra&szlig;e 20<br />Essen 45128<br />Nordrhein-Westfalen<br />Germany",
				 "phone" : "+49 201 438-1323"
				},
				{"name" : "Frankfurt am Main",
				 "address" : "Undine<br />Marie-Curie-Stra&szlig;e 24-28br />Frankfurt am Main 60439<br />Hessen<br />Germany",
				 "phone" : "+49 69 9585-6449"
				},
				{"name" : "Hamburg",
				 "address" : "New-York-Ring 13<br />Hamburg 22297<br />Hamburg<br />Germany",
				 "phone" : "+49 40 6378-1588"
				},
				{"name" : "Hannover",
				 "address" : "Fuhrberger Stra&szlig;e 5<br />Hannover 30625<br />Niedersachsen<br />Germany",
				 "phone" : "+49 511 5357-5326"
				},
				{"name" : "Karlsruhe",
				 "address" : "Bl&uuml;cherstra&szlig;e 17<br />Karlsruhe 76185<br />Baden-W&uuml;rttemberg<br />Germany",
				 "phone" : "+49 721 84002-118"
				},
				{"name" : "Kassel",
				 "address" : "Bertha-von-Suttner-Stra&szlig;e 3<br />Kassel 34131<br />Hessen<br />Germany",
				 "phone" : "+49 561 9358-210"
				},
				{"name" : "Kiel",
				 "address" : "Lorentzendamm 43<br />Kiel 24105<br />Schleswig-Holstein<br />Germany",
				 "phone" : "+49 431 9969-356"
				},
				{"name" : "Leipzig",
				 "address" : "K&auml;the-Kollwitz-Stra&szlig;e 21<br />Leipzig 04109<br />Sachsen<br />Germany",
				 "phone" : "+49 341 9856-276"
				},
				{"name" : "M&uuml;nchen",
				 "address" : "Elsenheimer Stra&szlig;e 31-33<br />M&uuml;nchen 80687<br />Bayern<br />Germany",
				 "phone" : "+49 89 5790-6211"
				},
				{"name" : "N&uuml;rnberg",
				 "address" : "D&uuml;rrenhofstra&szlig;e 4<br />N&uuml;rnberg 90402<br />Bayern<br />Germany",
				 "phone" : "+49 911 94985-57"
				},
				{"name" : "Osnabr&uuml;ck",
				 "address" : "Niedersachsenstra&szlig;e 14<br />Osnabr&uuml;ck 49074<br />Niedersachsen<br />Germany",
				 "phone" : "+49 541 3304-0"
				},
				{"name" : "Recklinghausen",
				 "address" : "Erlbruch 38<br />Recklinghausen 45657<br />Nordrhein-Westfalen<br />Germany",
				 "phone" : "+49 2361 1024-115"
				},
				{"name" : "Saabr&uuml;cken",
				 "address" : "Am Halberg 4<br />Saabr&uuml;cken 66121<br />Saarland<br />Germany",
				 "phone" : "+49 681 6814-116"
				},
				{"name" : "Schwerin",
				 "address" : "Werderstra&szlig;e 74b<br />Schwerin 19055<br />Mecklenburg-Vorpommern<br />Germany",
				 "phone" : "+49 385 59241-51"
				},
				{"name" : "Siegen",
				 "address" : "Am Bahnhof 11 (Sieg Carr&eacute;) <br />Siegen 57072<br />Nordrhein-Westfalen<br />Germany",
				 "phone" : "+49 271 33582-68"
				},
				{"name" : "Stuttgart",
				 "address" : "Friedrichstra&szlig;e 14<br />Stuttgart 70174<br />Baden-W&uuml;rttemberg<br />Germany",
				 "phone" : "+49 711 25034-5335"
				}				
			]
		},
		"gh" : {
			"countryName" : "Ghana",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers Ghana",
			"immigrationOverview" :"<p>Any assignee entering Ghana must possess a visa issued from one of Ghana's many embassies abroad. If, on the other hand, they enter Ghana on a visitors' permit they cannot be gainfully employed until they are granted a work permit.</p><p>A visitor's permit is issued for a maximum of 60 days upon arrival, and can be extended if the assignee's employer validates the request. Work permits obtained through the Ministry of Interior /GIS&mdash;together with residence permits for principal applicants and their dependants&mdash;are renewable annually.</p><p>Annual returns are expected to be filed on behalf of assignees with the Ghana Immigration Service.</p>",
			"immigrationContacts" : [
				{
					"id" : 63
				}
			]
		},
		"gi" : {
			"countryName" : "Gibraltar",
			"region" : "Europe",
			"practiceName" : "PricewaterhouseCoopers Gibraltar",
			"immigrationContacts" : [
				{
					"id" : 64
				}
			]
		},
		"gr" : {
			"countryName" : "Greece",
			"region" : "Europe",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Business Solutions SA",
			"overview" : 
				"<p>We are able to provide the following legal services:"+ 
					"<ul>"+
						"<li> General corporate compliance and support</li>"+
						"<li> Regulatory compliance services</li>"+
						"<li> General and special business transaction support</li>"+
						"<li> Intellectual and industrial property support</li>"+
						"<li> Employment and social security support</li>"+
						"<li> Real estate transactions support</li>"+
						"<li> Tax/Administrative, Employment, Commercial litigation &amp; dispute support</li>"+
					"</ul>"+
				"</p>"+
				"<p>To provide an integrated approach, our firm occasionally co-operates with other specialists in tax, corporate finance and consultancy, either through Landwell or "+
				"PricewaterhouseCoopers.</p>",
			"immigrationOverview" : " <p>Law 3386/2005 regulates the entry, residence and social integration of non EU- nationals in Greece and sets various types of residence permits for e.g. employees, members of the Board of Directors, students etc. </p><p>Each category of said permits is issued by the Alien's Service of the Region upon submission of certain documentation. </p><p>It should be noted that a prerequisite for all residence permits is the acquisition of the national visa by the competent Greek Consulate.</p><p>On the other hand, EU-nationals who plan to stay and work in Greece for a period exceeding three months should simply notify the police authorities</p>",
			"immigrationContacts" : [
				{
					"id" : 65
				}
			],

			"est" : 2000,
			"size" : 9,
			"practiceAreas" : [1,2,8,10,11,12,26,27,28,60,59,61,47],
			"contacts" : [
				{
					"id" : 274
				}
			],
			"offices" : [
				{"name" : "Athens",
				 "address" : "268, Kifissias Ave.<br />Halandri, Athens 152 32<br />Attica<br />Greece",
				 "phone" : "+30 210 6874574"
				}
			]
		},
		"gt" : {
			"countryName" : "Guatemala",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>The legal practice in Guatemala specializes in corporate law, tax litigation, commercial and international business, civil, labour, municipal taxes, contracts, settlements, and administrative law. We also provide Corporate Secretarial services.</p><p>Our office provides advice to both domestic and multinational companies. We have been engaged by some of the largest local and international companies in Central America, providing them legal assistance in various areas, such as incorporation of companies and foreign branches, drafting and preparation of commercial agreements, registration of trademarks, and legal interpretations. </p>",
			"immigrationOverview" : "<p>In order to establish coherent, integrated legal provisions that regulate all immigration issues, the government of Guatemala issued the Decree Number 95 - 98, which in general terms specifies the legal documents that a foreigner must acquire in order to stay in the country legally. </p><p>Specifically, the Decree states that a foreigner can&mdash;if they fulfil all the necessary requirements&mdash;be granted a temporary residence, permanent residence or business visa (the latter being the most commonly issued).</p><p>In addition, if the person needs to work, or is assigned to work, in Guatemala under a payroll agreement, they should request a work permit, which can be extended&mdash;if, and when, needed.</p>",
			"immigrationContacts" : [
				{
					"id" : 67
				}
			],
			"est" :1962,
			"size" :5,
			"practiceAreas" : [1,2,11,21,22,23,30,50,49,51],
			"contacts" : [
				{
					"id" : 67
				}
			],
			"offices" : [
				{"name" : "Guatemala",
				 "address" : "Edificio Tivoli Plaza <br />6 calle  6-38 zona 9 <br />Guatemala 01009<br />Guatemala<br />Guatemala",
				 "phone" : "(502) 24207800"
				}
			]
		},
		"hn" : {
			"countryName" : "Honduras",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>Our legal practice in Honduras is staffed by professionals whose depth and breadth of legal experience allows them to provide clients with a broad range of services. Together, they can devise and implement successful solutions to virtually any legal challenge.</p>",
			
			
			"immigrationContacts" : [
				{
					"id" : 68
				}
			],
			"est" :2005,
			"size" :5,
			"practiceAreas" : [1,2,3,8,10,11,14,15,16,17,21,22,23,63,49,30,98,64],
			"contacts" : [
				{
					"id" : 68
				}
			],
			"offices" : [
				{"name" : " San Pedro Sula",
				 "address" : "Entrada principal a la Colonia Orquidea Blanca<br/>14 avenida Circunvalacion, N.O, 10 calle<br/>San Pedro Sula 563<br/> Departamento de Cortes<br/>Honduras",
				 "phone" : "(504) 553-3060"
				},
				{"name" : "Tegucigalpa",
				 "address" : " Colonia Loma Linda Norte<br/>Diagonal Gema No. 1, Bloque F, 3era calle<br/>Tegucigalpa 3700<br/> Departamento de Francisco Morazan<br/>Honduras",
				 "phone" : "(504) 231-1911"
				}
			]
		},
		"hk" : {
			"countryName" : "Hong Kong",
			"region" : "AP",
			"practiceName" : "PricewaterhouseCoopers Ltd.",
			"immigrationOverview" : "<p>In general, foreigners (other than those having the right of abode in Hong Kong) who want to work in Hong Kong must have a valid Hong Kong work visa. The Immigration Ordinance makes it as offence for a foreigner to work in Hong Kong, whether paid or unpaid, without first obtaining such a visa. Technically, an employment visa is required even for one day.</p>",
			"immigrationSite" :  "http://www.pwcias.com/home/eng/ias_immigration.html",
			"immigrationContacts" : [
				{
					"id" : 69
				}
			]
		},
		"hu" : {
			"countryName" : "Hungary",
			"region" : "CEE",
			"url" : "http://www.landwellglobal.com/hu/index.html",
			"practiceName" : "R&eacute;ti, Antall & Madl Landwell",
			"overview" : "<p>R&eacute;ti, Antall and Madl Landwell (RAM Landwell) is part of the Landwell network of law firms associated with PricewaterhouseCoopers in Hungary, and offers clients services with a unique multi-disciplinary perspective and approach. On many of our projects we work in teams with experts from the PricewaterhouseCoopers network of firms including tax advisers, human capital consultants, corporate finance experts, management consultants and of course accountants.</p>",
			
			
			"immigrationContacts" : [
				{
					"id" : 70
				}
			],
			"est" :2000,
			"size" :33,
			"practiceAreas" : [1,2,8,11,18,26,59,61,65,47],
			"contacts" : [
				{
					"id" : 71
				}
			],
			"offices" : [
				{"name" : "Budapest",
				 "address" : "Wessel&eacute;nyi utca 16/A<br />Budapest 1077<br />Hungary",
				 "phone" : "+36 1 461 9888"
				}
			]
		},
		"is" : {
			"countryName" : "Iceland",
			"region" : "Europe",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers hf",
			"overview" : "<p>Our Tax and Legal services provide clients with a variety of services in the field of tax and legal both locally and internationaly and our specialists have a broad knowledge and experience in this field.</p> <p>We provide useful information for our international clients on the Icelandic tax environment, including:</p><ul><li>Income taxes for corporations</li><li>Income taxes for individuals </li><li>Income taxes for non-residents </li><li>Other significant taxes </li><li>Computation of taxable income </li><li>Related considerations</li></ul><p>Furthermore, our services include:</p><ul><li>Tax consultancy for foreign and local clients </li><li>Due diligence, in collaboration with Audit and Assurance services</li><li>Mergers & acquisitions </li><li>Corporate law </li><li>Transfer pricing</li><li>VAT consultancy </li><li>Contracts and negotiating </li><li>Compliance services </li><li>Employment law</li><li>Immigration</li><li>Social security</li></ul>",
			"est" :"",
			"size" :7,
			"practiceAreas" : [1,2,4,8,10,11,12,18,105,19,20],
			"contacts" : [
				{
					"id" : 72
				}
			],
			"offices" : [
				{"name" : "Reykjavik",
				 "address" : "Skogarhli 12<br />Reykjavik 240<br />Iceland",
				 "phone" : "+354 550 5300"
				}
			]
		},
		"in" : {
			"countryName" : "India",
			"region" : "AP",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Pvt. Ltd.",
			"immigrationContacts" : [
				{
					"id" : 74
				}
			],
			"overview" : "<p>PwC India's team of lawyers and corporate law professionals work in tandem with Advisory and Tax specialists in providing solutions to clients' business issues. PwC India's clients include public and private sector companies and multinationals doing business in or from India, and also those who have invested in or are planning to invest in businesses in India, across a wide range of industries and sectors.</p><p style=&quot;font-size: 0.90em;&quot;><strong>Legal disclaimer</strong><br/>This web page and related links are for general information only and not intended to solicit or advertise any work. Use of any information herein is at the risk and discretion of the user. Binding relationship for services require written agreement  in the form of an &quot;Engagement Letter&quot;.</p>",
			"size" :"11",
			"practiceAreas" : [1,2,4,7,8,10,11,14,15,110,18,66],
			"contacts" : [
				{
					"id" : 74
				}
			],
			"offices" : [
				{"name" : "Gurgaon",
				 "address" : "National Capital Territory Region (Delhi/Gurgaon/Noida)<br/>Building No. 10, 17th Floor,<br/>Tower C, DLF Cyber City,<br/>Gurgaon-122002, Haryana<br/>India",
				 "phone" : "+91(124) 3306000"
				}
			]
		},
		"id" : {
			"countryName" : "Indonesia",
			"region" : "AP",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationOverview" : "<p>Foreigners visiting Indonesia for non-working purposes can apply for a single or multiple visit visa. Free visas are also available for citizens of certain countries.</p><p>Citizens of certain countries are also able to apply for a visit visa on arrival at certain airports and seaports. </p><p>A limited stay visa is a visa used for working purposes which is applied for at the Immigration Office in Indonesia by a sponsoring Indonesian party. It should be completed with other registration and permit applications such as a work permit. This visa is also available for the dependants.</p>",
			"immigrationContacts" : [
				{
					"id" : 75
				}
			]
		},
		"ie" : {
			"countryName" : "Ireland",
			"region" : "Europe",
			"url" : "http://www.landwell.ie",
			"practiceName" : "Landwell Solicitors",
			"overview" : "<p>Landwell Solicitors is a business law firm based in Dublin, Ireland, and part of the Landwell network of law firms associated with PricewaterhouseCoopers.</p><p>We work closely with tax, accounting and other business advisory colleagues within the PricewaterhouseCoopers network of firms to ensure that our clients receive practical and fully integrated solutions to their business requirements, from planning through to implementation and review. </p>",
			"immigrationSite":"http://www.pwc.com/extweb/service.nsf/docid/32814E4C76867BEE80256F3B00372CBE",
			"immigrationOverview":"<p>In general, a non-EEA national requires clearance to work in the Republic of Ireland, and in some cases a visa.  Contrary to the arrangements put in place for other EU accession countries, certain restrictions continue to apply to Romanian and Bulgarian nationals who require an employment permit for an initial 12 month period.</p><p>The four types of employment permit currently available are:</p><ul><li>Green Card Permit;</li><li>Work Permit;</li><li>Intra-Company Transfer Permit;</li><li>Spousal/Dependants Work Permit.</li></ul><p>A non-EEA national who wishes to remain in Ireland for a period of more than 90 days is also required to obtain an Irish residence permit following arrival in the country.</p>",
			"immigrationContacts" : [
				{
					"id" : 76
				}
			],
			"est" :1999,
			"size" :16,
			"practiceAreas" : [1,2,3,6,7,8,9,21,22,23,67,68,108],
			"contacts" : [
				{
					"id" : 77
				}
			],
			"offices" : [
				{"name" : "Dublin 1",
				 "address" : "One Spencer Dock<br />North Wall Quay<br />Dublin 1<br /> Ireland",
				 "phone" : "+353 1 792 6655"
				}
			]
		},
		"it" : {
			"countryName" : "Italy",
			"region" : "Europe",
			"url" : "#",
			"practiceName" : "TLS Associazione Professionale di Avvocati e Commercialisti",
			"overview" : "<p>TLS, Associazione Professionale di Avvocati e Commercialisti, a member firm of the PricewaterhouseCoopers network of firms and part of the PricewaterhouseCoopers Tax & Legal Services network, operates legal and tax services in Italy.</p><p>The firm&mdash;which includes 12 partners, 36 members, and more than 240 professionals, lawyers and tax advisors&mdash;maintains offices in Milan, Rome, Bologna, Brescia, Naples, Turin, Padua, Verona, Florence, Parma, and Treviso. </p><p>Internationally, PricewaterhouseCoopers Tax and Legal Service network draws upon correspondent practices in 150 countries.</p>",
			"immigrationOverview" :
				"<h5>EU citizens</h5>"+
				"<p>EU citizens do not require a visa to enter and work in Italy. A valid identity document issued by their country of origin (valid for expatriation) is sufficient for regular entry into Italy. </p>"+
				"<p>EU citizens may stay in Italy for up to three months without changing their status.  However, after three months they must register with the Municipal Registry of Residency (the so called \"Anagrafe\").</p>"+
				"<h5>Non-EU Citizens</h5>"+
				"<p>The general rule is that non-EU citizens require an entry visa to enter Italy, which should be applied for at the Italian Consulate of their country of citizenship or residency.</p>"+
				"<p>Tourism and business visas allow non-EU citizens to enter and to stay in Italy for a period not exceeding 90 days (within any six months period).</p>"+
				"<p>Notwithstanding the above general rule, citizens of certain non-EU countries do not require an entry visa to enter Italy for the purposes of tourism, diplomatic missions, business, and invitations to take part in sports events.</p>"+
				"<p>Upon entry into Italy, non-EU citizens (both visa and non-visa holders whose intended stay in Italy will not exceed three months) must inform the Italian immigration authorities of their presence in Italy.</p>"+
				"<p>Finally, non-EU citizens whose stay in Italy exceeds 90 days (i.e. visa holders) are obliged to apply for a \"stay permit\" within eight working days after entering Italy.</p>"+
				"<h5>Work in Italy</h5>"+
				"<p>Work visas allow non-EU citizens to work in Italy and can be obtained in the following ways:</p>"+
				"<ul><li>Through the \"Quotas\" (which permit the employment of non-EU citizens in Italian companies), which are issued annually by the Italian Labour authorities;</li>"+
				"<li>Through the \"extra-Quotas\", which are reserved for specific cases.  They are limited to:"+
				"<ul><li>executives or highly specialised personnel under an Infra Group assignment (additional entry conditions must be met);</li>"+
				"<li>workers who are employed by organisations or enterprises operating on Italian territory, to perform specific functions or tasks for limited or set periods of time (additional entry conditions must be met);</li>"+
				"<li>employees temporarily assigned to an Italian company, for the purpose of performing specific services stipulated under a service contract (additional entry conditions must be met).</li></ul></li></ul>",
			"immigrationContacts" : [
				{
					"id" : 78
				}
			],
			"est" :2006,
			"size" :60,
			"practiceAreas" : [1,2,3,5,6,8,11,18,105,19,20,23,26,27,28,69,70],
			"contacts" : [
				{
					"id" : 79
				},
				{
					"id" : 241
				}
			],
			"offices" : [
				{"name" : "Milan",
				 "address" : "Via Monte Rosa 91<br />Milan 20149<br /> Italy",
				 "phone" : "+39 02 916051"
				},
				{"name" : "Roma",
				 "address" : "Largo Angelo Fochetti 29<br />Roma 00154<br /> Italy",
				 "phone" : "+39 06 5717851"
				},
				{"name" : "Bologna",
				 "address" : "Zola  Predosa<br />Via Tevere, 18 <br /> Italy,  40069",
				 "phone" : "+39 051 6167711"
				},
				{"name" : "Brescia",
				 "address" : "Via Borgo Pietro Wuhrer 23<br />Brescia 25123<br /> Italy",
				 "phone" : "+39 030 3697601"
				},
				{"name" : "Firenze",
				 "address" : "Viale Gramsci 15<br />Firenze 50121<br /> Italy",
				 "phone" : "+39 055 2482911"
				},
				{"name" : "Napoli",
				 "address" : "Piazza Dei Martiri 30<br />Napoli 80121<br /> Italy",
				 "phone" : "+39 081 716141"
				},
				{"name" : "Padova",
				 "address" : "Via Vicenza 4<br />Padova 35138<br /> Italy",
				 "phone" : "+39 049 873421"
				},
				{"name" : "Parma",
				 "address" : "Viale Tanara 20/A<br />Parma 43100<br /> Italy",
				 "phone" : "+39 0521 242848"
				},
				{"name" : "Torino",
				 "address" : "Corso Montevecchio 37<br />Torino 10129<br /> Italy",
				 "phone" : "+39 011 592271"
				},
				{"name" : "Treviso",
				 "address" : "Viale Felissent 90<br />Treviso 31100<br /> Italy",
				 "phone" : "+39 0422 428411"
				},
				{"name" : "Verona",
				 "address" : "Corso Porta Nuova 133<br />Verona 37122<br /> Italy",
				 "phone" : "+39 045 8051411"
				}
			]
		},
		"ci" : {
			"countryName" : "Ivory Coast",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Tax & Legal ",
			"overview" : "",
			
			
			"immigrationContacts" : [
				{
					"id" : 49
				}
			],
			"est" :1975,
			"size" :2,
			"practiceAreas" : [1,2,6,7,11,71,108],
			"contacts" : [
				{
					"id" : 80
				}
			],
			"offices" : [
				{"name" : "Ivory Coast",
				 "address" : "Immeble Alpha 2000<br />20th Floor, rue Gourgas-Plateau<br />Abidjan 01",
				 "phone" : ""
				}
			]
		},
		"jm" : {
			"countryName" : "Jamaica",
			"region" : "LAM",
			"practiceName" : "PricewaterhouseCoopers Jamaica",
			"immigrationContacts" : [
				{
					"id" : 81
				}
			]
		},
		"jp" : {
			"countryName" : "Japan",
			"region" : "AP",
			"practiceName" : "PricewaterhouseCoopers Japan",
			"immigrationContacts" : [
				{
					"id" : 82
				}
			]
		},
		"je" : {
			"countryName" : "Jersey",
			"region" : "Europe",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 83
				}
			]
		},
		"jo" : {
			"countryName" : "Jordan",
			"region" : "ME",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>PwC's legal practice in Jordan is currently limited to providing clients with on- and off-shore company incorporation services.</p><p>At PwC's legal practice we:</p><ul><li>Assist clients with certain regulatory aspects of their doing business in Jordan, for example helping them to obtain approval for projects governed by Jordan's investment promotion law&mdash;and benefit from the exemptions offered.</li><li>Support our clients by putting together the necessary legal paperwork (e.g., sales and purchase agreement, shareholders agreement) for acquisitions (share and asset), as well as legal due diligence for acquisitions.</li></ul><p>PwC's legal practice also provides legal advice to clients on taxation in Jordan and relevant labour issues.</p>",
			"est" :2009,
			"size" :2,
			"practiceAreas" : [1,2,8,11,30],
			"contacts" : [
				{
					"id" : 84
				}
			],
			"offices" : [
				{"name" : "Amman",
				 "address" : "Alghosain Building<br />Shumaisani<br />PO Box 930482 Amman 11193<br /> Jordan",
				 "phone" : "+962 - 6 - 5678707 "
				}
			]
		},
		"ke" : {
			"countryName" : "Kenya",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 85
				}
			]
		},
		"kr" : {
			"countryName" : "Korea",
			"region" : "AP",
			"practiceName" : "Samil PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 86
				}
			]
		},
		"kz" : {
			"countryName" : "Kazakhstan",
			"region" : "CEE",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Tax and Advisory LLP",
			"overview" : "<p>The Legal Services Group works in an integrated team along with tax and advisory teams to offer our clients a broad range of legal services, including: corporate law, commercial law, employment law, immigration law, mergers and acquisitions, legal restructuring, sea law, licensing, currency control, etc.  PricewaterhouseCoopers Tax and Advisory LLP is a well-known first point-of-contact for those interested in entering the Kazakh market.  We effectively and efficiently advise and assist both long-standing PwC clients, and help new clients setting up business in Kazakhstan to be in full compliance with current regulations and laws.  </p>",
			"est" :2006,
			"size" :5,
			"contacts" : [
				{
					"id" : 87
				}
			],
			"offices" : [
				{"name" : "Almaty",
				 "address" : "Hyatt office Tower<br />Satpayev Avenue 29/6, 4th floor<br />Almaty 050040<br /> Kazakhstan",
				 "phone" : "+7 727 298 04 48"
				}
			]
		},
		"la" : {
			"countryName" : "Laos",
			"region" : "AP",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers (Laos) Ltd.",
			"overview" : "<p>Our services are comprehensive and range from general advisory work to full transactional support and the structuring, restructuring, documentation and implementation of large-scale commercial projects.</p><p>Legal advice can be provided independently or in conjunction with specialists in the tax, financial, or other business advisory services offered by PricewaterhouseCoopers in Laos.</p>",
			
			
			"immigrationContacts" : [
				{
					"id" : 88
				}
			],"est" : 1996,
			"size" : 8,
			"practiceAreas" : [1,2,6,7,11,21,22,30,72,108],
			"contacts" : [
				{
					"id" : 89
				}
			],
			"offices" : [
				{"name" : "Vientiane",
				 "address" : "4th floor, ANZV Commercial Building<br />33 Lane Xang Avenue <br />Vientiane Capital City 01000<br />Lao PDR ",
				 "phone" : "856 (21) 222 718-9"
				}
			]
		},
		"lv" : {
			"countryName" : "Latvia",
			"region" : "CEE",
			"immigrationContacts" : [
				{
					"id" : 90
				}
			],
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers SIA",
			"overview" : "",
			"est" :1998,
			"size" :4,
			"practiceAreas" : [ 1,2,11,14,15,16,17,100,101,102,103],
			"contacts" : [
				{
					"id" : 91
				}
			],
			"offices" : [
				{"name" : "Latvia",
				 "address" : "Kr. Valdemara 19<br />LV-1010 Riga",
				 "phone" : ""
				}
			]
		},
		
		"lb" : {
			"countryName" : "Lebanon",
			"region" : "ME",
			"practiceName" : "PricewaterhouseCoopers Lebanon",
			"immigrationOverview":"<p>A foreigner who wishes to work in Lebanon should submit a request for approval from the Ministry of Labour before entering the country, either through a representative located overseas, or through an official local agent. The application should include the employee's personal and professional information, as well as the employer's name (in the case of a foreign employee).</p><p>In the case of a foreign employee, the employer should submit an application to the Ministry of Labour, supporting the foreigner's employment, and provide supporting documents and a notarised employment contract. If the foreigner is self-employed, or is a representative of a company, they should submit the application through either a foreign representative, or an official local agent.</p>",
			"immigrationContacts" : [
				{
					"id" : 92
				}
			]
		},
		"lt" : {
			"countryName" : "Lithuania",
			"region" : "CEE",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers, UAB",
			"overview" : "<p>PricewaterhouseCoopers Lithuania provides a wide range of legal services. Our main practice areas are company law, mergers and acquisitions, labour and immigration law. We have extensive experience in serving both international and local clients.</p><p>Our team of legal professionals is integrated into PwC's Tax department, which enables us to provide truly value-added legal and tax services. One of our priority areas is legal support for tax structuring and M&amp;A projects, which allows our clients to have all services they require in one \"package\", and from one professional advisor. We also deal extensively with international labour and immigration issues.</p> ",
			"immigrationOverview" : " <p>The foreign citizens who wish to come and stay in Lithuania may be required to apply for a visa, a residence permit, and a work permit. What is required in a particular case depends on the situation of an individual and his/her plans. Generally, the Lithuanian residence permit is required when the intended stay in Lithuania exceeds 3 months. However, the temporary residence permit does not entitle a foreign individual to work in Lithuania and, therefore, he/she must apply additionally for a work permit, provided that the purpose of his/her staying is employment. In certain cases it is possible to stay in Lithuania based on a long-term visa and without applying for a residence permit. </p><p>The processing time for a temporary residence permit is about 4-6 months and can take up to 2 months for a work permit. For this reason it is necessary to apply for the required permits well before the planned arrival.</p>",
			"immigrationContacts" : [
				{
					"id" : 94
				}
			],
			"est" : 1993,
			"size" : 3,
			"practiceAreas" : [1,2,6,7,10,11,15,17,21,23,30,110,115],
			"contacts" : [
				{
					"id" : 95
				}
			],
			"offices" : [
				{"name" : "Vilnius",
				 "address" : "Viktorija verslo centras<br />15th floor<br />Vilnius LT-01112<br />Vilnius<br />Lithuania",
				 "phone" : "+370 5 239 2300"
				}
			]
		},
		
		"mo" : {
			"countryName" : "Macau",
			"region" : "AP",
			"practiceName" : "PricewaterhouseCoopers Macau",
			"immigrationContacts" : [
				{
					"id" : 96
				}
			]
		},
		"mk" : {
			"countryName" : "Macedonia",
			"region" : "CEE",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"size" : 3,	
			"immigrationOverview":"<p>During 2007 a large portion of Macedonia's immigration and visa rules were revised. In light of these changes, a foreigner can not be employed, perform work or be self-employed in Macedonia without the necessary permits. In order to be employed in Macedonia, foreigners must first obtain a work permit. However, work permits are not required for business visitors coming to Macedonia for the purpose of attending business meetings or carrying out initial (preparatory) business activities with a client, such as presentations, demonstrations, contract signing, etc.</p>"+
			"<p>Three types of work permits are available:</p>"+
			"<ul><li>Personal work permits are issued to foreigners related to Macedonian citizens, foreigners of Macedonian origin (as well as to dependants). They can be valid for up to one or three years&mdash;or can be wholly permanent.</li>"+
			"<li>Employment work permits are issued to foreigners who have signed employment contracts with Macedonian companies. It is usually valid for up to one year.</li>"+
			"<li>Temporary work permits are issued to foreign assignees who are temporarily working for the Macedonian subsidiary of their employer, or to foreigners who are working in Macedonia upon a service contract between their employer and a Macedonian client. In the latter case, the work permit is valid for one year.</li></ul>"+
			"<p>The issuance of work and residence permits is generally conducted through Macedonian Embassies abroad. Residence permits&mdash;as well as visas (if applicable)&mdash;are issued via the same procedure.</p>"+
			"<p>According to Macedonian law, a foreigner is entitled to family reunion (with closer family members/dependants) provided he/she has obtained a one year residence permit.  Dependants can obtain work permits as well.</p>",
			"immigrationContacts" : [
				{
					"id" : 97
				}
			],
			"contacts" : [
				{
					"id" : 97
				}
			],
			"offices" : [
				{"name" : "Macedonia",
				 "address" : "12 Marshal Tito Street<br />Palata Makedonija<br />4th floor<br />1000 Skopje",
				 "phone" : ""
				}
			]
		},
		"mg" : {
			"countryName" : "Madagascar",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Tax &amp; Legal",
			"overview" : "<p>PricewaterhouseCoopers Tax & Legal  Madagascar is able to assist clients in a broad range of legal areas including: </p><p><ul><li>Business law: assistance in organising general meetings, drafting agreements, and company restructuring;</li><li>Labour law: drafting work contracts, applying for work and residency permits, drafting internal rules, and property law;</li><li>Tax services: tax audit assistance, tax planning, tax compliance services, tax and legal due diligence, tax review, and payroll services;</li><li>We are also able to offer advice on a wide range of industry activities such as mining, oil, telecommunications, banking, agriculture, hotel and tourism, trade, process industry, non-profit organisations, etc.</li></ul></p><p>PricewaterhouseCoopers Tax & Legal  Madagascar is also registered at the &quot;Office Malgache de la Propriete Industrielle&quot;(OMAPI) as Trademark and Patent Agent.</p>",
			"est" :2001,
			"size" :7,
			"practiceAreas" : [1,2,10,11,30,39],
			"contacts" : [
				{
					"id" : 49
				},
				{
					"id" : 242
				}
			],
			"offices" : [
				{"name" : "Antananarivo",
				 "address" : "Immeuble PricewaterhouseCoopers<br />Rajakoba Augustin, Ankadivato<br/>Antananarivo 101<br/>Antananarivo<br />Madagascar",
				 "phone" : "+261 20 22 217 63"
				}
			]
		},
		"mw" : {
			"countryName" : "Malawi",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 99
				}
			]
		},
		"my" : {
			"countryName" : "Malaysia",
			"region" : "AP",			
			"practiceName" : "PwC International Assignment Services Sdn Bhd",
			"immigrationOverview" : "<p>Upon entering Malaysia, foreigners are issued with a Social Visit Pass (SVP), valid for up to a maximum of 90 days, depending upon the visitor's nationality. SVPs are intended only for tourists or business visits. Unless a valid work permit is granted, all employment, business or professional work is strictly prohibited. Work permits are of two types:</p><ul><li>Professional Visit Pass - for skilled foreigners under short-term contract(s) with local organisations (e.g., supervising the installation of new machinery or the construction of a factory); and,</li><li>Employment Pass &mdash; which permits employment for a minimum period of 2 years.</li></ul><p>The application for a work permit must be made before entering Malaysia; processing time ranges from three to eight working weeks, depending on the workload of the authorities reviewing the application. All work permit applications must have local sponsorship.</p>",
			"immigrationSite" :"http://www.pwcias.com/home/eng/ias_immigration.html",
			"immigrationContacts" : [
				{
					"id" : 100
				}
			]
		},
		"mt" : {
			"countryName" : "Malta",
			"region" : "Europe",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>PricewaterhouseCoopers engages a number of lawyers, but it does not have a distinct law firm/ office in Malta.  However, the firm recognises that market needs require it to provide support to clients in areas which overlap with, or are related/ ancillary, to the audit, accounting and tax services provided by the firm.  This occurs mainly in the corporate, contract and immigration/ labour fields, as well as in certain areas of EU legislation (e.g., state aid issues).   Plus, in order to provide full support to PricewaterhouseCoopers clients, our firm refers clients to reputable Maltese law firms for advice in areas in which it is not equipped to provide support itself. </p>",
			"immigrationOverview" : "<p>Malta is an EU Member State within the Schengen area. EU citizens and their dependants are entitled to enter, remain, and reside in Malta, and seek and take up employment or self-employment. EU citizens may enter and exit Malta simply by producing a valid identification document, and may move freely within the country for a period of three months. EU citizens intending to reside for more than three months must apply for, and be granted, a residence permit/document.</p>"+
									"<p>Third-country nationals may enter Malta for a period of three months, provided they fulfil the entry conditions, and be in possession of a valid travel document or a visa, if required.  Third-country nationals may enter Malta if they hold a uniform residence permit or a re-entry visa, or both, issued by a Member State; or, if they hold a Schengen visa when entering Malta from a Schengen State.   </p>"+
									"<p>Malta also issues uniform short-stay visas valid for travel in the Schengen area and long-stay (national) visas, which are only valid for visits that are longer than ninety days.  Third-country nationals also require a uniform residence permit for stays in Malta of more than three months.</p>",
			"immigrationContacts" : [
				{
					"id" : 101
				}
			],
			"est" :1998,
			"size" :6,
			"practiceAreas" : [1,7,9,10,108],
			"contacts" : [
				{
					"id" : 102
				}
			],
			"offices" : [
				{"name" : "Malta",
				 "address" : "167, Merchants Street<br />Valletta, Malta",
				 "phone" : ""
				}
			]
		},
		"mu" : {
			"countryName" : "Mauritius",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 103
				}
			]
		},
		"mx" : {
			"countryName" : "Mexico",
			"region" : "LAM",
			"url" : "http://www.pwc.com/mx/es/servicios-impuestos-legales/legal.jhtml",
			"practiceName" : "PricewaterhouseCoopers S.C.",
			"overview" : "<p>PricewaterhouseCoopers responds to the dynamics of change by solving our clients' complex business problems with creative solutions, offering specialised legal services, which comply with their requirements completely. </p>",
			
			"immigrationOverview":	"<p>Are you, or any of your clients, coming to Mexico to undertake an international assignment? If you are going to perform professional activities when in Mexican territory, you will require a valid working visa issued by Mexican Immigration Authorities. </p>"+
									"<p>Let us know if you, or any of your clients, will be assigned to Mexico, so we can assist you/them in obtaining their working/residence visas in order to be in full compliance with Mexican Immigration Law.</p>",
			"immigrationContacts" : [
				{
					"id" : 104
				}
			],
			"est" :1990,
			"size" :100,
			"practiceAreas" : [1,2,4,8,11,14,15,16,17,75,59,76,77,78],
			"contacts" : [
				{
					"id" : 106
				}
			],
			"offices" : [
				{"name" : "M&eacute;xico",
				 "address" : "Av. Mariano Escobedo 573<br />M&eacute;xico 11580<br />Distrito Federal<br /> M&eacute;xico",
				 "phone" : "+52 55 5263 6000"
				},
				{"name" : "Guadalajara",
				 "address" : "Av. Prolongaci&oacute;n Am&eacute;ricas 1905 - Piso 8<br />Guadalajara 44660<br />Jalisco<br /> M&eacute;xico",
				 "phone" : "+52 33 3648 1000"
				},
				{"name" : "San Luis Potos&iacute;",
				 "address" : "Alberto Cossio 105 - Piso 12<br />San Luis Potos&iacute; 78269<br />San Luis Potos&iacute;<br /> M&eacute;xico",
				 "phone" : "+52 44 4817 9217"
				},
				{"name" : "Torre&oacute;n",
				 "address" : "Paseo de la Rosita 780 - Interior 1<br />Torre&oacute;n 27250<br />Coahuila<br /> M&eacute;xico",
				 "phone" : "+52 87 1721 9611"
				},
				{"name" : "Tijuana",
				 "address" : "Blvd. Agua Caliente 4558 - 807<br />Tijuana 22420<br />Baja California<br /> M&eacute;xico",
				 "phone" : "+52 66 4681 8233"
				},
				{"name" : "Hermosillo",
				 "address" : "Torre Hermosillo<br />Blvd. Kino 309 - Piso 10<br />Hermosillo 83010<br />Sonora<br /> M&eacute;xico",
				 "phone" : "+52 66 2289 0202"
				},
				{"name" : "Ciudad Ju&aacute;rez",
				 "address" : "Blvd. Tom&aacute;s Fern&aacute;ndez 8490<br />Ciudad Ju&aacute;rez 32459<br />Chihuahua<br /> M&eacute;xico",
				 "phone" : "+52 65 6892 2200"
				},
				{"name" : "San Pedro Garza Garc&iacute;a",
				 "address" : "Av. Rufino Tamayo 100<br />San Pedro Garza Garc&iacute;a 66269<br />Nuevo Le&oacute;n<br /> M&eacute;xico",
				 "phone" : "+52 81 8152 2000"
				},
				{"name" : "Puebla",
				 "address" : "Av. 31 Poniente 4128 - Piso 8<br />Puebla 72160<br />Puebla<br /> M&eacute;xico",
				 "phone" : "+52 22 2273 4400"
				},
				{"name" : "Quer&eacute;taro",
				 "address" : "Av. Tecnol&oacute;gico 100 - Piso 6<br />Quer&eacute;taro 76030<br />Quer&eacute;taro<br /> M&eacute;xico",
				 "phone" : "+52 44 2216 1505"
				}
			]
		},
		"md" : {
			"countryName" : "Moldova",
			"region" : "CEE",
			"url" : "/md/en/services/LegalServices.jhtml",
			"overview" : "<p>PricewaterhouseCoopers Legal Moldova provides a full range of legal and business advisory services, including the following:</p><ul><li>Corporate &amp; commercial </li><li>Mergers &amp; acquisitions </li><li>Real estate </li><li>Privatisation </li><li>Competition </li><li>Employment and immigration </li><li>Commercial, administrative and tax litigation </li><li>Regulatory compliance </li><li>Intellectual property</li></ul>",
			"practiceName" : "PricewaterhouseCoopers Legal",
			"size" : 7,	
			"est" :2004,
			"practiceAreas" : [1,2,3,5,6,7,8,10,11,110,18,21,26,81],
			"immigrationContacts" : [
				{
					"id" : 107
				}
			],
			"contacts" : [
				{
					"id" : 108
				}
			],
			"offices" : [
				{"name" : "Chisinau",
				 "address" : "37 Maria Cibotari Street<br />Chisinau, 2012<br />Republic of Moldova",
				 "phone" : "+ (373 22) 23-81-22"
				}
			]
		},
		"mc" : {
			"countryName" : "Monaco",
			"region" : "Europe",
			"practiceName" : "SAM Alleance Audit (member of PricewaterhouseCoopers)",
			"immigrationContacts" : [
				{
					"id" : 109
				}
			]
		},
		"ma" : {
			"countryName" : "Morocco",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "Landwell & Associ&#233;s<br />61, rue de Villiers<br />92200 Neuilly-sur-Seine<br />(Paris)",
			"size" : 3,
			"immigrationContacts" : [
				{
					"id" : 110
				}
			],
			"contacts" : [
				{
					"id" : 111
				}
			],
			"offices" : [
				{"name" : "Morocco",
				 "address" : "All&#232;ance Advisory Maroc<br />35 rue Aziz Bellal, M&#226;arif<br />20330 Casablanca",
				 "phone" : ""
				}
			]
		},
		"mz" : {
			"countryName" : "Mozambique",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers - Southern Africa",
			"size" : 15,
			"immigrationContacts" : [
				{
					"id" : 112
				}
			],
			"contacts" : [
				{
					"id" : 112
				}
			],
			"offices" : [
				{"name" : "Maputo",
				 "address" : "Pestana Rovuma Hotel<br />5th Floor<br />Maputo<br />Mozambique",
				 "phone" : ""
				}
			]
		},
		"na" : {
			"countryName" : "Namibia",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 113
				}
			]
		},
		"nl" : {
			"countryName" : "Netherlands",
			"region" : "Europe",
			"url" : "http://www.pwc.com/nl/nl/legal-services/index.jhtml",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>PricewaterhouseCoopers Belastingadviseurs N.V. comprises a team of 12 lawyers and paralegals who provide legal services from offices in Amsterdam and Rotterdam. The team provides legal business advice and implementation services in Corporate, Contract Law, Employment Law and General Counsel matters. They work closely with their counterparts in Assurance, Tax and Advisory to ensure a multi-competency service delivery. They also specialise in cross-territory legal issues such as cross-border mergers and cross-border data transfer/privacy to provide a top quality legal service, thereby adding value to PricewaterhouseCoopers' global and multi-disciplinary service offerings.</p>",
			"immigrationOverview" :"<p>If the highly-skilled migrant program is not appropriate, a work permit procedure offers foreign nationals alternate work authorisation in the Netherlands. According to its guidelines, a separate residence permit is required.</p>",
			"immigrationSite" :"http://www.pwc.com/Extweb/service.nsf/docid/4DE32966713396128025711D0058677E",
			"immigrationContacts" : [
				{
					"id" : 114
				}
			],
			"est" :"2009",
			"size" :12,
			"practiceAreas" : [1,2,6,7,8,11,14,15,16,17,108],
			"contacts" : [
				{
					"id" : 115
				}
			],
			"offices" : [
				{"name" : "Amsterdam",
				 "address" : "Westgate<br/> Thomas R. Malthusstraat 5 <Br/>JR Amsterdam 1066<br/>Netherlands",
				 "phone" : "+31 20 568 6666"
				},
				{"name" : "Rotterdam",
				 "address" : "Brainpark<br/>Fascinatio Boulevard 350<Br/>WB Rotterdam 3065<br/>Netherlands",
				 "phone" : "+31 10 407 5500"
				}
			]
			
		},
		"nz" : {
			"countryName" : "New Zealand",
			"region" : "AP",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 272
				}
			]
		},
		"ni" : {
			"countryName" : "Nicaragua",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "",
			
			
			"immigrationContacts" : [
				{
					"id" : 116
				}
			],
			"est" :"",
			"size" :2,
			"practiceAreas" : [1,2,8,10,11,30,49,79],
			"contacts" : [
				{
					"id" : 117
				}
			],
			"offices" : [
				{"name" : "Managua",
				 "address" : "Carreterra a Masaya, Kilometro 6 1/2<br />Edificio COBIRSA II, 3er Piso<br />Managua 2697<br />Nicaragua",
				 "phone" : ""
				}
			]
		},
		"ng" : {
			"countryName" : "Nigeria",
			"region" : "Africa",
			"immigrationContacts" : [
				{
					"id" : 118
				}
			],
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>Nigeria is the most populous country in Africa with a population of over 120 million. It has abundant natural resources and is notably one of the leading oil producing countries in the world. The growing interest in doing business in Nigeria has given rise to the need for professional advisors who can guide prospective foreign investors through the process of structuring their investments in order to derive maximum benefit, whilst complying with local laws and regulations.</p><p>PwC is a leading provider of Foreign Direct Inward Investment Advisory Services (FDIIAS) in Nigeria and has become the advisor-of-choice for discerning foreign investors, largely because of our holistic approach to the provision of these services.  We are a one-stop-shop for FDIIAS, as we have an in-house team of lawyers, chartered accountants and tax consultants ready to guide our clients through the entire process of investing in Nigeria.</p>",
			"est" :1953,
			"size" :13,
			"practiceAreas" : [1,2,3,10,11,14,16,17,30,39],
			"contacts" : [
				{
					"id" : 200
				}
			],
			"offices" : [
				{"name" : "Lagos",
				 "address" : "252E Muri Okunola Street<br/>23401Lagos<Br/>Lagos<br/>Nigeria",
				 "phone" : "+234(1)2711700"
				}
			]
		},
		"no" : {
			"countryName" : "Norway ",
			"region" : "Europe",
			"url" : "#",
			"practiceName" : "Advokatfirmaet PricewaterhouseCoopers AS",
			"overview" : "<p>Advokatfirmaet PricewaterhouseCoopers AS is a highly skilled provider of legal services, with a primary focus on company law, M&A and transaction support (due diligence, contracts, post closing) restructuring services, real estate, employment law, and financial services law.</p><p>Our legal services are closely connected with our tax and indirect tax (VAT) services; and, as an integrated law firm with a network of offices nationally, we can provide our clients with a full range of legal, tax and VAT services. As most transactions and restructuring projects involve legal, tax and VAT issues, we can provide a wide range of law-related services as a single provider, or in close cooperation with other PricewaterhouseCoopers lines of service and/or other providers.</p>",
			"immigrationOverview" : " <p>Various countries have negotiated visa-free entry (max. 3 months). If not exempt, a visa is required for entry even for business trips.</p><p>Non-EEA nationals, who intend to stay in Norway for more than 3 months have to apply for a residence visa.   </p><p>Citizens of EU/EEA countries do not need to have a work permit in order to work in Norway. They must apply for a residence permit within 3 months. Separate transitional rules apply to citizens from Bulgaria and Romania</p><p>Citizens of Nordic countries do not need a residence or work permit.</p><p>Working visa: required for all nationals except EEA-nationals. </p>",
			
			"immigrationContacts" : [
				{
					"id" : 119
				}
			],
			"est" :1997,
			"size" :130,
			"practiceAreas" : [1,2,6,7,11,18,105,19,20,21,22,108],
			"contacts" : [
				{
					"id" : 120
				}
			],
			"offices" : [
				{"name" : "Sandnes ",
				 "address" : "Forus Atrium<br />Vassbotnen 15<br />Sandnes 4313<br />Stavanger, Rogaland<br /> Norway",
				 "phone" : "+52 55 5263 6000"
				}
			]
		},
		"om" : {
			"countryName" : "Oman",
			"region" : "ME",
			"practiceName" : "PricewaterhouseCoopers LLP",
			"immigrationContacts" : [
				{
					"id" : 121
				}
			]
		},
		"pk" : {
			"countryName" : "Pakistan",
			"region" : "ME",
			"practiceName" : "A.F.Ferguson &amp; Co-Chartered Accountants [member of PricewaterhouseCoopers]",
			"immigrationOverview" :"<p>Foreign nationals intending to enter Pakistan for employment purposes can exercise any of the following three options:</p>"+
									"<ul><li>obtain a work visa from the Pakistan Embassy/High commission in their home country (it can be valid for five years); </li>"+
									"<li>come to Pakistan on a business or a visitor's visa, and, later on, apply for a work permit. In these cases, the necessary applications must be filed with the Board of Investment. The work visa/permit so issued is normally valid for one year, and is renewable; or</li>"+
									"<li>come to Pakistan and the immigration centres at the international airports can issue the work permit. This option, however, is not recommended, as the counters do not operate on a 24/7 basis; plus, the officials concerned may ask for documents that can not be readily provided by the traveller.</li></ul>",
			"immigrationContacts" : [
				{
					"id" : 122
				}
			]
		},
		"pa" : {
			"countryName" : "Panama",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Corporate Legal Services",
			"overview" : "<p>PricewaterhouseCoopers Corporate Legal Services is a bilingual legal practice (Spanish-English) in Panama.  The firm was established on October 24th, 1996. It has served mainly as a strategic sub-line of service handling tax matters for our clients' needs, and as a second, or additional legal opinions.</p><p>During the last two years it has branched out into such areas as real estate (due diligence, deeds, sales and purchases), human resources (labour matters, as well as social security and individual tax), corporate matters (incorporations, liquidations, mergers, acquisitions, commercial permits, brand registrations) and tax related matters (advice and defence). </p>",
			"immigrationOverview" : " <p>It was recently enacted Law No. 3 of February of 2008 which regulates all migratory issues in Panama including different types of visas and special proceedings for granting migratory permits. Panamanian migratory law is very diverse and provides different options for executives and investors that want to travel to Panama for business or work.  An important feature of our new migratory regime is the creation of the temporary short stay visa, which can be requested for periods not exceeding nine months in the country and for different purposes such as investment, studies, special projects, among others.  </p>",
			
			"immigrationContacts" : [
				{
					"id" : 123
				}
			],
			"est" :1996,
			"size" : 4,
			"practiceAreas" : [1,2,11,21,22,30],
			"contacts" : [
				{
					"id" : 123
				}
			],
			"offices" : [
				{"name" : "Panama",
				 "address" : "Edificio PwC<br />Avenida Samuel Lewis y Calle 55-E<br />Panama 0819-05710<br />Panam&aacute;<br />Panama",
				 "phone" : "+507 206 9217"
				}
			]
		},
		"pg" : {
			"countryName" : "Papua New Guinea",
			"region" : "AP",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 125
				}
			]
		},
		"py" : {
			"countryName" : "Paraguay",
			"region" : "LAM",
			"immigrationOverview" :"<p>Appointments are required for visa applications&mdash;except in those cases where the applicant is a citizen of a country listed in the file attached, and does not perform labour or commercial activities in Paraguay.  In order to obtain a residence permit, it is necessary to have a local appointment, or, in the case of a family (of at least four members) have on deposit a minimum of  US$ 66.000.</p>"+
									"<p>The assignee may apply for temporary or permanent residence. The first one is granted for between one and six years; the second is granted for an indefinite period. Additionally, assignees may apply for short-term residency&mdash;valid for six months&mdash;provided they provide the requisite documentations locally, which generally takes anywhere from three to 12 months.</p>"+
									"<p>It is worth pointing out that an employer who enters into a work contract with a foreigner without first acquiring either the requisite visa or resident documentation may be subject to financial penalties, and the foreign worker may be deported from Paraguay.</p>",
			"immigrationContacts" : [
				{
					"id" : 126
				}
			],
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"size" :2,
			"contacts" : [
				{
					"id" : 223
				}
			],
			"offices" : [
				{"name" : "Paraguay",
				 "address" : "Cerrito 4611st. Floor<br />Montevideo 11000<br />(Uruguay)",
				 "phone" : ""
				}
			]
		},
		"pe" : {
			"countryName" : "Peru",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers S.Civil de R.L.",
			"overview" : "<p>PricewaterhouseCoopers legal provides legal and labour advice, with special emphasis on commercial and corporate activities. We also provide a range of services such as corporate advising, mergers and acquisitions and contract relations with the Peruvian government (including legal stability agreements, concession contracts and public private partnerships).</p>",
			"immigrationOverview" : " <p>Under Peruvian Immigration Law, (Legislative Decree No.703, modified by Legislative Decree No.1043) there exists several procedures which grant the requested status to foreign individuals. However the most common procedure used to obtain the resident's visa&mdash;which authorizes foreigners to work within Peru&mdash;is the one in which the foreigners are registered in a local payroll.</p> <p>In general terms, the procedure begins when a request for the approval of a labour agreement is made before the Labour Authority. The request must include: i) three written copies of the labour agreement, for a specific term (no longer than three years; ii) professional degree certificate, duly legalized by competent authorities (Peruvian Consulate of the issuing country, Ministry of International Affairs, etc.); iii) affidavit issued by the company indicating that the hiring of the foreign individual complies with related legislation.</p> <p>After the approval of the aforementioned agreement is granted, the foreign employee must request a non-immigrant working resident visa (working visa) before the Immigration Authority, which will allow him/her to legally work within Peru.</p> <p>The procedure for obtaining the non-immigrant working resident visa should take approximately six (6) weeks.</p> <p>The effectiveness of the visa is annual and it can be renewed during the term of the employment contract.</p>",
			"immigrationSite": "http://www.pwc.com/extweb/service.nsf/docid/ae176f238dd17efd85256be4005fde57",
			"immigrationContacts" : [
				{
					"id" : 127
				}
			],
			"est" :2000,
			"size" : 12,
			"practiceAreas" : [1,2,3,6,7,8,10,11,12,23,65,59,61,49,80,108],
			"contacts" : [
				{
					"id" : 127
				},
				{
					"id" : 251
				}
			],
			"offices" : [
				{"name" : "Lima",
				 "address" : "Santo Toribio <br />Santo Toribio Av. 143, 8th Floor<br />Lima 511<br />Lima<br />Peru",
				 "phone" : "511-2116500"
				}
			]
		},
		"ph" : {
			"countryName" : "Philippines",
			"region" : "AP",
			"immigrationContacts" : [
				{
					"id" : 274
				}
			],
			"url" : "#",
			"practiceName" : "Isla Lipana &amp; Co.",
			"size" :10,
			"practiceAreas" : [1,2,3,11,30],
			"contacts" : [
				{
					"id" : 274
				}
			],
			"offices" : [
				{"name" : "Makati City",
				 "address" : "28th Floor, Philamlife Tower<br />8767 Paseo de Roxas<br />Makati City 1226<br />National Capital Region<br />The Philippines",
				 "phone" : "+63 (2) 885 0473"
				}
			]
		},
		"pl" : {
			"countryName" : "Poland",
			"region" : "CEE",
			"immigrationOverview":"<p>According to current Polish immigration rules, EU citizens are allowed to work in Poland without obtaining work permits. EU citizens are therefore allowed to accept employment in Poland without restriction. </p>"+
			"<p>However, if they stay in Poland longer than three months they must obtain stay registration papers from the Provincial Office (it takes four weeks approximately.). The application should be submitted, along with proof of temporary address in Poland (so-called \"meldunek\"). The proof of temporary address is issued by the Municipal Office.</p>"+
			"<p>Non-EU citizens are obliged to obtain work permits (it takes six weeks approximately) from the Polish consulate in their country of residence. After a work permit is granted, the future employer is allowed to conclude the appropriate contract with the foreigner.</p>",
			"immigrationContacts" : [
				{
					"id" : 128
				}
			],
			"url" : "www.pwc.com/pl/legal",
			"practiceName" : "PricewaterhouseCoopers Legal Szurminska-Jaworska Sp. k.",
			"overview" : "<p>PwC Poland's legal services are provided by:  </p>"+
				"<ul><li>The <strong>corporate and commercial Law</strong> department - Offers full range of legal assistance in transaction services, including mergers and acquisition, advice on various kinds of contracts, and private equity advisory. </li>"+
				"<li>The <strong>Financial law</strong> department - Provides advice and assistance in corporate and project finance, security arrangements, assets and real estate acquisition financing.</li>"+
				"<li>The <strong>labor law</strong> department - Provides counsel on employment law, employment restructuring, negotiations with trade unions, and litigation in every area of employment law.</li>"+
				"<li>The <strong>antitrust and competition</strong> department - Provides antimonopoly advice, especially in the areas of mergers and acquisition, antirust controls, restrictive practices, training on competition law, and compliance.</li>"+
				"<li>The <strong>dispute resolution</strong> department - Offers advice and representation before both common and arbitration courts in civil and commercial disputes, pre-trial negotiation, and amicable dispute resolution.</li></ul>"+
				"<p>The legal department works on a daily basis with other PwC specialists (such as those in tax, accounting and advisory departments) to offer a multidisciplinary service. </p>",
			"est" :2009,
			"size" :12,
			"practiceAreas" : [1,2,7,8,11,18,26,27,28,108],
			"contacts" : [
				{
					"id" : 131
				}
			],
			"offices" : [
				{"name" : "Warsaw",
				 "address" : "Al. Armii Ludowej 14<br />Warsaw 00-638<br />Capital city<br />Poland",
				 "phone" : "+48 22 523 4000"
				}
			]
		},
		"pt" : {
			"countryName" : "Portugal",
			"region" : "Europe",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 132
				}
			]
		},
		
		"ru" : {
			"countryName" : "Russia",
			"region" : "CEE",
			"immigrationOverview" :"<p>Foreigners may be employed in Russia only if they hold work permits; likewise, employers are entitled to employ foreigners only if they hold employment permits (i.e. permission to employ foreign citizens). Employment permits must be obtained prior to applying for work permits. These permits may be extended, provided that the new application is obtained immediately prior to the original expiration date.</p>"+
				"<p>As a general rule, employment and work permits are issued for a period of one year&mdash;and for a specified area within the Russian Federation (e.g. the city of Moscow, Saint-Petersburg or Sakhalin Region).</p>"+
				"<p>If foreign employees need to work in different areas of the Russian Federation, they must apply for separate permits for each area in which they intend to work.  </p>"+
				"<p>The process for obtaining all necessary work authorisation documents may take approximately two-and-a-half to three months.</p>",
			"immigrationContacts" : [
				{
					"id" : 124
				}
			],
			"url" : "http://www.pwc.com/ru/en/legal-services/index.jhtml",
			"practiceName" : "PricewaterhouseCoopers Legal CIS B.V.",
			"overview" : "<p>PricewaterhouseCoopers Legal CIS B.V. is a member firm of the PricewaterhouseCoopers network of firms. Our firm is part of the PricewaterhouseCoopers Legal network, which brings together more than 2,000 lawyers in over 75 countries of the world. </p><p>Approximately 60 top lawyers&mdash;qualified to practice both in Russia and abroad&mdash;work in the firm's Russian offices in Moscow, St. Petersburg, and Yuzhno-Sakhalinsk. We render a wide range of business-related legal services. Our lawyers have considerable  experience in managing complicated projects which require a high degree of professionalism and a deep knowledge of a wide range of industries. We closely cooperate with PricewaterhouseCoopers' professionals, which enables us to offer our clients unique integrated solutions, including financial and tax consulting and general advice on doing business. When we provide support for major international projects, or structure deals based on international law, we ensure that we effectively coordinate and communicate with all the relevant law firms within the PricewaterhouseCoopers Legal international network. These (and other advantages) are greatly appreciated by our clients, which include leading transnational corporations, Russian and foreign companies and individuals. </p><p>The Legal 500 recommends PricewaterhouseCoopers Legal CIS B.V. as one of Russia's leading law firms (Legal 500).</p>",
			"est" :1996,
			"size" :50,
			"practiceAreas" : [1,2,3,10,11,18,21,22,26,82,81,83],
			"contacts" : [
				{
					"id" : 135
				},
				{
					"id" : 136
				}
			],
			"offices" : [
				{"name" : "Moscow",
				 "address" : "White Square Office Center<br />Butyrsky Val 10<br />Moscow 125047<br />Russia",
				 "phone" : "+7 (495) 967-6000"
				},
				{"name" : "St Petersburg",
				 "address" : "Office building BolloevCenter 4, Grivtsova lane<br />St Petersburg 190000<br />Russia",
				 "phone" : "+7 (812) 326 6969"
				},
				{"name" : "Yuzhno-Sakhalinsk",
				 "address" : "Communistichesky Prospect, 32, office 501<br />Yuzhno-Sakhalinsk 693009<br />Russia",
				 "phone" : "+7 (4242) 72-7463 / 72-7344, +7 (495) 723-8295"
				}
			]
		},
		"sa" : {
			"countryName" : "Saudi Arabia",
			"region" : "ME",
			"practiceName" : "Al Juraid &amp; Company",
			"immigrationContacts" : [
				{
					"id" : 137
				}
			]
		},
		"sn" : {
			"countryName" : "Senegal",
			"region" : "Africa",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Tax & Legal ",
			"size" : 6,
			"immigrationContacts" : [
				{
					"id" : 138
				}
			],
			"contacts" : [
				{
					"id" : 139
				}
			],
			"offices" : [
				{"name" : "Senegal",
				 "address" : "3, Place de l'Ind&eacute;pendance<br />Immeuble SDIH  POB 6454<br />Dakar",
				 "phone" : ""
				}
			]
		},
		"rs" : {
			"countryName" : "Serbia Montenegro",
			"region" : "CEE",
			"practiceName" : "PricewaterhouseCoopers Consulting d.o.o.",
			"immigrationOverview":"<p>Citizens of certain countries do not need visas to enter the country. All others are obliged to apply for visas at either the Serbian Embassy or consular department in their country of residence.</p>"+
				"<p>Within 24 hours of entering the country, foreign nationals are required to register with the Ministry of Interior and to obtain a so-called \"White Card\". </p>"+
				"<p>Within seven days of entering the country an expatriate must apply for a residence permit with the Police Office, at which time they must submit the required documentation. </p>"+
				"<p>Only after the residence permit is issued can an expatriate apply for a work permit.</p>",
			"immigrationContacts" : [
				{
					"id" : 140
				}
			]
		},
		"sg" : {
			"countryName" : "Singapore",
			"region" : "AP",
			"practiceName" : "PwC International Assignment  Services (Singapore) Pte Ltd",
			"immigrationOverview" : "<p>A foreigner can enter Singapore as a business visitor, provided their activities are limited to meetings, negotiations, fact finding and exploring business opportunities.  However, immigration regulations require that any foreigner intending to work must first obtain a valid Employment Pass.  This is irrespective of where an individual is remunerated, the duration of the assignment, or where the employment contract is signed.  An application is assessed on criteria including salary, education, qualifications, position title and work experience.  A dependant pass tied to the main Employment Pass is available for accompanying family members.</p>"+
									"<p>Alternative immigration options may also be available depending on personal circumstances.</p>",
			"immigrationSite" :"http://www.pwcias.com/home/eng/ias_immigration.html",
			"immigrationContacts" : [
				{
					"id" : 221
				}
			]
		},
		"sk" : {
			"countryName" : "Slovak Republic",
			"region" : "CEE",
			"url":"http://www.pwc.com/sk/en/dane/pravne-sluzby.jhtml",
			"immigrationOverview" : "<p>Our team of specialists offers a broad range of business advisory services, focused on legal matters. We offer our clients consulting services on a broad range of business issues, and we concentrate on selected legal matters and the feasibility of solving them.</p>We offer consulting services, document preparation and project implementation. Where needed, we engage with external legal advisors. PwC Slovakia, under the current Bar rules and accounting legislation, does not provide direct advocacy services.</p><p>We consider every transaction from different points of view, using our experience and that of our colleagues, who are specialists in taxes or accounting. Our advisory services offer our clients a comprehensive view of nearly any issue and provide clear and practical solutions.</p>",
			"immigrationSite": "http://www.pwc.com/Extweb/service.nsf/docid/6653F726C211413A802570F20083188F",
			"immigrationContacts" : [
				{
					"id" : 141
				}
			],
			"practiceName" : "PricewaterhouseCoopers Tax, k.s.",
			"overview" : "<p>Our team of specialists offer a broad range of business advisory services, focused on legal matters. We offer our clients consulting services on a broad range of business issues, and we concentrate on selected legal matters and the feasibility of solving them.</p><p>We offer consulting services, document preparation and project implementation. Where needed, we engage with external legal advisors. PwC Slovakia, under the current Bar rules and accounting legislation, cannot provide direct advocacy services. </p><p<We consider every transaction from different points of view, using our experience and that of our colleagues, who are specialists in taxes or accounting. Our advisory services offers our clients a comprehensive view of nearly any issue and provides clear and practical solutions. </p><p>We consider every transaction from different points of view, using our experience and that of our colleagues, who are specialists in taxes or accounting. Our advisory services offers our clients a comprehensive view of nearly any issue and provides clear and practical solutions. </p>",
			"est" :1993,
			"size" :5,
			"practiceAreas" : [1,2,3,7,11,18,21,22,84,108],
			"contacts" : [
				{
					"id" : 142
				},
				{
					"id" : 267
				}
			],
			"offices" : [
				{"name" : "Bratislava",
				 "address" : "Park One<br />N&aacute;mestie 1. m&aacute;ja, 18<br />Bratislava 815 32<br/>Bratislava<br />Slovak Republic",
				 "phone" : "+421 (0)2 59350 111"
				},
				{"name" : "Kosice",
				 "address" : "Hlavna 118<br />Kosice 040 01<br/>Kosice<br />Slovak Republic",
				 "phone" : "+421 (0)2 59350 111"
				}
			]
		},
		"si" : {
			"countryName" : "Slovenia",
			"region" : "CEE",
			"practiceName" : "PricewaterhouseCoopers Consulting d.o.o.",
			"immigrationOverview":"<p>Foreign citizens planning to work and/or reside in Slovenia are subject to the following restrictions:</p>"+
			"<ul><li>Third country nationals - Work and residence permits are obligatory and should be obtained prior to arrival. Certain exceptions apply, depending on the duration and type of services provided. The fines and penalties for employers not complying with the regulations vary from &euro; 2,000 to &euro; 21,000; individuals not applying for proper working permits may be fined from between &euro;400 and &euro; 1,200. Said individuals may be also refused further entrance to Slovenia (for a specified period) and the employer will not be able to apply for new working permits (again for a limited period of time).</li>"+
			"<li>EU, EEA and Swiss nationals - "+
			"Work and residence permit are not required for EU, EEA and Swiss nationals.  However, for statistical purposes a \"Registration of Commencement of Work\" should be made at the appropriate Employment Service (the application is stamp-duty free). If the registration requirements are not met, fines and penalties between &euro;400 and &euro;1,200 may be levied. </p><p>If the individual is planning to reside in Slovenia for longer than three months, a registration of temporary residence should also be made. Failure to do so may result in fines of between &euro;500 and &euro;1,200.</li>"+
			"<li>Business visitors are allowed to stay in Slovenia for up to 90 days in one six month period. For third-country nationals an entrance to Slovenia may require a business visa. </li></ul>",
			"immigrationContacts" : [
				{
					"id" : 143
				}
			]
		},
		"za" : {
			"countryName" : "South Africa",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 144
				}
			]
		},
		"es" : {
			"countryName" : "Spain",
			"region" : "Europe",
			"immigrationOverview" :"<p>Citizens from EU Countries who come to work in Spain do not need a work permit.</p>"+
									"<p>However, non-EU residents who wish to work in Spain must obtain a work and resident permit, and a visa, before moving to work in Spain. Work permits must be applied for at the Foreigners' Office by the employer, who acts as the sponsor of the Work permit application. </p>"+
									"<p>The regular application process may take one to three months.</p>",
			"immigrationSite" :"http://www.pwc.com/es/en/servicios/gestion-servicios-empresariales/index.jhtml",
			"immigrationContacts" : [
				{
					"id" : 145
				}
			],
			"url" : "http://www.pwc.com/es/en/servicios/asesoramiento-legal-tributario/index.jhtml",
			"practiceName" : "PwC Tax & Legal Services",
			"overview" : "<p>The Spanish practice offers legal services in such areas as intellectual & industrial property, wealth management, family businesses, new technologies, employment law, social security, pensions & rewards, immigration, compensation, expatriates, real estate litigation, international tax services, transfer pricing, sports law, cooperatives, mergers & acquisitions, public law, banking & finance, competition & distribution, contracts, corporate & commercial and company secretarial.  The firm's 350 legal professionals provide speedy, creative solutions to every client's need, whether they require general legal advice, or complex legal and commercial counsel provided by a team of multi-disciplinary specialists drawn from our Legal practice and PricewaterhouseCoopers.</p>",
			"est" :"" ,
			"size" :338,
			"practiceAreas" : [1,2,3,4,6,7,8,10,11,12,13,14,15,16,17,18,21,22,23,24,85,86,87,88,89,90,108],
			"contacts" : [
				{
					"id":146
				}
			],
			"offices" : [
				{"name" : "A Coru&ntilde;a",
				 "address" : "Enrique Mari&ntilde;as 36, planta 5<br />A Coru&ntilde;a 15009<br/>Spain",
				 "phone" : ""
				},
				{"name" : "Alicante",
				 "address" : "Edificio Oscar Espl&aacute;<br/>Morat&iacute;n 25, entreplanta<br/>Alicante 03008<br/>Spain",
				 "phone" : "+34 965 980 350"
				},
				{"name" : "Barcelona",
				 "address" : "Edificio Caja Madrid<br/>Avda. Diagonal 640, 3&#170; planta<br/>Barcelona 08017<br/>Spain",
				 "phone" : "+34 932 532 700"
				},
				{"name" : "Bilbao",
				 "address" : "Gran V&iacute;a 45<br/>Bilbao 48011<br/>Spain",
				 "phone" : "+34 944 795 000"
				},
				{"name" : "Las Palmas de Gran Canaria",
				 "address" : "Profesor Agust&iacute;n Millares Carl&oacute;, 10<br/>Las Palmas de Gran Canaria 35003<br/>Spain",
				 "phone" : "+34 928 385 980"
				},
				{"name" : "Logro&ntilde;o",
				 "address" : "Hermanos Moroy 1, planta 5&#170;<br/>Logro&ntilde;o 26001<br/>Spain",
				 "phone" : "+34 941 288 470"
				},
				{"name" : "Madrid",
				 "address" : "Torrelaguna, 75<br/>Madrid 28027<br/>Spain",
				 "phone" : "+34 915 684 400<br/>+34 902 021 111"
				},
				{"name" : "M&aacute;laga",
				 "address" : "Edificio Teatinos Plaza<br/>Pirandello, 16, planta 5&#170;<br/>M&aacute;laga 29010<br/>Spain",
				 "phone" : "+34 952 345 400"
				},
				{"name" : "Murcia",
				 "address" : "Avda. Teniente Montesinos, 10<br/>Murcia 30100<br/>Spain",
				 "phone" : "+34 968 830 658"
				},
				{"name" : "Oviedo",
				 "address" : "Fray Ceferino 2<br/>Oviedo 33001<br/>Spain",
				 "phone" : "+34 985 208 550"
				},
				{"name" : "Palma de Mallorca",
				 "address" : "Conquistador, 18<br/>Palma de Mallorca 07001<br/>Spain",
				 "phone" : "+34 971 425 550"
				},
				{"name" : "Pamplona",
				 "address" : "Yanguas y Miranda 1<br/>Pamplona 31002<br/>Spain",
				 "phone" : "+34 948 213 157"
				},
				{"name" : "San Sebasti&aacute;n",
				 "address" : "Paseo de Col&oacute;n, 2<br/>San Sebasti&aacute;n 20002<br/>Spain",
				 "phone" : "+34 943 283 977"
				},
				{"name" : "Santa Cruz de Tenerife",
				 "address" : "Villalba Herv&aacute;s, 12, plantas 2&#170; y 3&#170;<br/>Santa Cruz de Tenerife 38002<br/>Spain",
				 "phone" : "+34 922 534 710"
				},
				{"name" : "Santader",
				 "address" : "Juan de Herrera, 18<br/>Santader 39002<br/>Spain",
				 "phone" : "+34 942 313 862"
				},
				{"name" : "Sevilla",
				 "address" : "Concejal Francisco Ballesteros, 4<br/>Sevilla 41018<br/>Spain",
				 "phone" : "+34 954 981 300"
				},
				{"name" : "Valencia",
				 "address" : "Paseo de la Alameda, 35 bis<br/>Valencia 46023<br/>Spain",
				 "phone" : "+34 954 981 300"
				},
				{"name" : "Vigo",
				 "address" : "Urzaiz, 20<br/>Vigo 36201<br/>Spain",
				 "phone" : "+34 986 441 096"
				},
				{"name" : "Vitoria",
				 "address" : "Eduardo Dato, 12 planta 3&#170;<br/>Vitoria 01005<br/>Spain",
				 "phone" : "+34 945 151 050"
				},
				{"name" : "Zaragoza",
				 "address" : "Paseo de la Constituci&oacute;n, 4<br/>Zaragoza 50008<br/>Spain",
				 "phone" : "+34 976 794 650"
				}
			]
		},
		"lk" : {
			"countryName" : "Sri Lanka",
			"region" : "AP",
			"practiceName" : "PricewaterhouseCoopers LLP",
			"immigrationOverview":"<p>Upon approval, the expatriate employee will be issued a visa by the Sri Lanka Embassy of their home country.</p>"+
				"<p>Upon arrival in Sri Lanka, an expatriate employee should ask the BOI to issue a recommendation to the Controller of Immigration and Emigration that they be issued a residence visa, which enables them to undertake employment in Sri Lanka.  With that letter of recommendation, the expatriate employee must then apply to the Controller of Immigration and Emigration for a residence visa.  The Controller will, upon payment of a predetermined fee, issue the residence visa.  Residence visas are issued for a maximum of twelve months, but residence visas are renewable on the approval of the BOI.</p>",
			"immigrationContacts" : [
				{
					"id" : 147
				}
			]
		},
		"se" : {
			"countryName" : "Sweden",
			"region" : "Europe",
			"practiceName" : "Ohrlings PricewaterhouseCoopers",
			"immigrationOverview" : "<p>An EU/EEA citizen employed in Sweden or sent on an assignment to Sweden has the right to reside in Sweden. If the stay is longer than three months the EU/EEA citizen shall register with the local Swedish Migration Board within three months upon arrival. </p><p>Non EU/EEA citizens who will perform work in Sweden must have a work permit from day one. Non EU/EEA citizens working in Sweden for more than three months also need a residence permit.</p>",
			"immigrationSite": "http://www.pwc.com/extweb/service.nsf/docid/DAC8A85888B00D7B8025756D002EDA70",
			"immigrationContacts" : [
				{
					"id" : 148
				}
			]
		},
		"ch" : {
			"countryName" : "Switzerland",
			"region" : "Europe",
			"immigrationOverview" : "<p>Working and residing in Switzerland basically requires that such activity and presence is covered by the appropriate permit. However, Swiss immigration law is rather complex and therefore different permit types and processes apply. This is determined depending on different issues, such as the citizenship of the applicant, and the specific stipulations of the contractual arrangements, including the duration of the engagement. Whereas locally employed and for a short period assigned EU/EFTA citizens benefit from substantial facilitations, the admittance of non-EU/EFTA citizens requires a permit application that is thoroughly prepared and documented.</p>",

			"immigrationContacts" : [
				{
					"id" : 149
				}
			],
			"url" : "http://www.pwc.ch/en/our_services/tax_legal_services/legal_services.html",
			"practiceName" : "PricewaterhouseCoopers AG",
			"overview" : "<p>Our lawyers co-operate closely with tax, assurance and advisory specialists from PwC's other lines of service. This means we have a clear sense of the overall economic picture. Added to this, our national and international network of legal specialists ensures the optimum handling of all your legal affairs, including cross-border issues. We specialise in contract management, corporate structures, M&A, capital market law, labour law, succession planning, and pension funds law.</p>",
			"est" :1970,
			"size" :27,
			"practiceAreas" : [1,2,3,7,8,10,11,13,60,52,91,67,92,108],
			"contacts" : [
				{
					"id" : 150
				}
			],
			"offices" : [
				{"name" : "Zurich",
				 "address" : "Birchstrasse 160<br />Zurich 8050<br/>Zurich<br />Switzerland",
				 "phone" : "+41 58 792 44 00"
				},
				{"name" : "Basel",
				 "address" : "St. Jakobs-Strasse 25<br />Basel 4002<br/>Basel<br />Switzerland",
				 "phone" : "+41 58 792 51 00"
				},
				{"name" : "Berne",
				 "address" : "Bahnhofplatz 10<br />Berne 3001<br/>Berne<br />Switzerland",
				 "phone" : "+41 58 792 75 00"
				},
				{"name" : "Geneva",
				 "address" : "Avenue Giuseppe-Motta 50<br />Geneva 1211<br/>Geneva<br />Switzerland",
				 "phone" : "+ 41 58 792 91 00"
				},
				{"name" : "Lausanne",
				 "address" : "Avenue C.F. Ramuz 45<br />Lausanne 1001<br/>Vaud<br />Switzerland",
				 "phone" : "+41 58 792 81 00"
				},
				{"name" : "Lugano",
				 "address" : "via della Posta 7<br />Lugano 6901<br/>Ticino<br />Switzerland",
				 "phone" : "+41 58 792 65 00"
				},
				{"name" : "Luzern",
				 "address" : "Werftestrasse 3<br />Luzern 6002<br/>Luzern<br />Switzerland",
				 "phone" : "+41 58 792 62 00"
				},
				{"name" : "St. Gallen",
				 "address" : "Neumarkt 4 / Kornhausstrasse 26<br />St. Gallen 9001<br/>St. Gallen<br />Switzerland",
				 "phone" : "+41 58 792 72 00"
				},
				{"name" : "Winterthur",
				 "address" : "Z&uuml;rcherstrasse 46<br />Winterthur 8401<br/>Winterthur<br />Switzerland",
				 "phone" : "+41 58 792 71 00"
				},
				{"name" : "Zug",
				 "address" : "Grafenauweg 8<br />Zug 6304<br/>Zug<br />Switzerland",
				 "phone" : "+41 58 792 68 00"
				}
			]
		},
		"sy" : {
			"countryName" : "Syria",
			"region" : "ME",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationOverview" : "<p>Business visas are easy to obtain in Syria if there is a local partner, or if a branch of a company is registered in Syria. Work permits are also easy to obtain, particularly for investors and workers in investments licensed under Law-Decree No. 8/2007-or if a contract is signed with a State-owned firm, or if the staff for which a resident permit is requested is in a field not common in Syria. </p><p>The work permit for non-Syrians is usually obtained within three months from the date of the application (formalities take approximately one month with the Ministries of Interior and Labour, and two months with the Security Authorities).</p>",
			"immigrationContacts" : [
				{
					"id" : 151
				}
			]
		},
		"tw" : {
			"countryName" : "Taiwan",
			"region" : "AP",
			"immigrationOverview" :"<p>All foreigners travelling to Taiwan are required to have valid visas. A foreigner intending to stay in Taiwan for the purpose of employment must obtain an official work permit, and lodge either a visitor visa or a resident visa application. Visitor visas may be applicable if the length of stay in Taiwan is less than six months. </p>"+
									"<p>On the other hand, a resident visa has to be applied if the length of stay is to exceed 183 days. A foreigner holding a resident visa must apply for an Alien Resident Certificate at the nearest immigration agency within 15 days upon arrival in Taiwan.</p>",
			"immigrationSite" :"http://www.pwcias.com/home/eng/ias_immigration.html",
			"immigrationContacts" : [
				{
					"id" : 274
				}
			],
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Taiwan",
			"size" :50,
			"practiceAreas" : [1,2,3,11,26,27,28,51,60],
			"contacts" : [
				{
					"id" : 274
				}
			],
			"offices" : [
				{"name" : "Taipei ",
				 "address" : "International Trade Building <br />27/F, No. 333, Keelung Road, Section 1 <br />Taipei  11012<br/>Taiwan <br/>Republic of China",
				 "phone" : "+ 886 2 2729 6666"
				}
			]
		},
		"tz" : {
			"countryName" : "Tanzania",
			"region" : "Africa", 
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationOverview" : "<p>Tanzania's Immigration Department operates under the auspices of the Ministry of Home Affairs and the Ministry of Labour; both are capable of granting valid visas. The following are the various types of visas that can be used to enter and work in Tanzania: </p><ul><li>Carry On Temporary Assignment (CTA) Visa;</li><li>Business Visa;</li><li>Temporary Work Permit class &quot;B&quot;;</li><li>Long term Work/Residence Permit class &quot;B&quot;.</li></ul><p>The requirements for obtaining permits are stringent, and only applicants bringing a high level of expertise are permitted to work in-country. </p><p>PwC's specialised team assists in processing both visas and permits.</p>",
			"immigrationContacts" : [
				{
					"id" : 154
				}
			]
		},
		"th" : {
			"countryName" : "Thailand",
			"region" : "AP",
			"immigrationOverview":"<p>Certain nationalities are required to apply for an advance entry visa from the Thai consulate or embassy in their home country; other nationals may apply for a \"Visa on arrival\". Nationals from countries holding bilateral agreements with Thailand are granted visa-free entry for a limited period. A foreigner coming to Thailand for employment purposes must obtain a non-immigrant visa category \"B\" prior to entry. The non-working spouses and children of the applicant should apply for category \"O\" status. In addition to obtaining a visa, a work permit approval is required for legally working in Thailand.</p>",
			"immigrationContacts" : [
				{
					"id" : 88
				}
			],
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers Legal & Tax Consultants Ltd.",
			"overview" : "<p>Our services are comprehensive and range from general advisory work to full transactional support and the structuring, restructuring, documentation and implementation of large-scale commercial projects.</p><p>Legal advice can be provided independently or in conjunction with specialists in the tax, financial, or other business advisory services offered by PricewaterhouseCoopers in Thailand.</p>",
			"est" :1988,
			"size" :18,
			"practiceAreas" : [1,2,7,11,12,13,14,15,16,17,21,22,26,27,28,30,72,106,108],
			"contacts" : [
				{
					"id" : 156
				}
			],
			"offices" : [
				{"name" : "Bangkok ",
				 "address" : "15th floor, Bangkok City Tower<br />179/74-80 South Sathorn Road <br />Bangkok 10120<br/>Thailand",
				 "phone" : "66 (0) 286 9999, 66 (0) 2 344 1000"
				}
			]
		},
		"tn" : {
			"countryName" : "Tunisia",
			"region" : "Africa",
			"immigrationOverview" : "<p>Visitors require a valid passport and a visa, valid for a three-month stay, except if their country of origin has signed an agreement with Tunisia waiving visa requirements. Subject to satisfying legal prerequisites, a foreigner can obtain a resident card, generally valid for one year from the date of entry. Several documents will be requested, including a notarized lease contract, an employment contract stamped by the Ministry of Employment, passports for all family members, proof of marriage etc. Once the residency card is awarded, a \"departure tax\" of 60 TND (approx. 35 Euros) must be paid for each departure abroad.</p>",
			"immigrationContacts" : [
				{
					"id" : 158
				}
			],
			"url" : "#",
			"practiceName" : "C.A.F",
			"overview" : "<p>PricewaterhouseCoopers Tunisia provides multidisciplinary professional services covering all areas of Tunisian law; we specialise in business and corporate law, taxation, and employment law. </p><p>The firm includes a team of experienced, multilingual lawyers&mdash;with a solid background in accounting and finance&mdash;who offer legal advice to clients, (including foreign investors) to assist them in setting up and restructuring their businesses, as well as in routine procedures with local authorities. The team also provides clients with legal audit support.</p>",
			"est" :1983,
			"size" :4,
			"practiceAreas" : [1,2,7,8,10,11,16,18,60,104,93,94,108],
			"contacts" : [
				{
					"id" : 159
				}
			],
			"offices" : [
				{"name" : "Les Berges du Lac ",
				 "address" : "Passage du Lac Van <br />Les Berges du Lac 1053<br />Tunis<br/>Tunisia",
				 "phone" : "+216 71 862 156"
				}
			]
		},
		"tr" : {
			"countryName" : "Turkey",
			"region" : "Europe",
			"immigrationOverview" : "<p>In order for a foreign national to work legally in Turkey, he will need a work visa, a work permit and a residence permit. The first step is to apply for a work visa at the Turkish Consulate in the employee's home country.  Within 3 days following this visa application, the employer in Turkey must file the work permit application with the Turkish Ministry of Labour. Upon receipt of the work permit and the work visa, the employee then should travel to Turkey and apply for a residence permit with the Police Directorate's of Ministry of Internal Affairs.</p>",
			"immigrationContacts" : [
				{
					"id" : 160
				}
			],
			"url" : "http://www.pwc.com/tr/en/tax/tax-legal-services.jhtml",
			"practiceName" : "PricewaterhouseCoopers Turkey",
			"overview" : "<p>Our Private Law Services department assists our domestic and foreign-capitalised clients in all of their legal transactions. Our services include:</p><ul><li>Providing consultancy services on legal issues, especially relating to commercial law, laws of obligations, labour law, foreign capital law, competition law, banking law and E-commerce law </li><li>Drawing up drafts of all kinds of agreements and rendering legal opinions accordingly</li><li>Providing liaison office establishment services</li><li>Providing branch office establishment services</li><li>Providing company establishment services (both Limited Liability Companies and Joint Stock Companies)</li><li>Preparing documents and agreements related to companies; in particular joint ventures, shareholder agreements, share purchase agreements, employment contracts, loan agreements and rent contracts </li><li>Preparing due diligence reports </li><li>Drawing up the necessary documentation for the fulfilment of Board of Directors and General Assembly Meetings of companies.</li></ul>",
			"est" :1998,
			"size" : 15,
			"practiceAreas" : [1,2,3,8,11,95,30,96],
			"contacts" : [
				{
					"id" : 161
				},
				{
					"id" : 269
				}
			],
			"offices" : [
				{"name" : "Istanbul",
				 "address" : "BJK Plaza <br />S&uuml;leyman Seba Caddesi N.48 B Blok Kat 9 Akaretler Besiktas<br />Istanbul 34357<br />Istanbul<br />Turkey",
				 "phone" : "+90 (0) 212 326 6060"
				}
			]
		},
		
		"ug" : {
			"countryName" : "Uganda",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers Ltd.",
			"immigrationOverview" : "<p>In Uganda immigration is governed by the Uganda Citizenship and Immigration Control Act, Cap 66 (the Act). The Act requires any person who is not a citizen of Uganda and who wishes to be employed in Uganda to be in possession of a valid entry permit or a special pass issued by the Immigration Department before entering Uganda. Similarly dependants of foreign personnel are required to have dependants' passes before entering Uganda. Applications for special passes, employment permits and dependants' passes are made to the Immigration Control Board of the Ministry of Internal Affairs.</p>",

			"immigrationContacts" : [
				{
					"id" : 163
				}
			]
		},
		"ua" : {
			"countryName" : "Ukraine",
			"region" : "CEE",
			"immigrationOverview" : "<p>Ukraine has recently tightened its control of foreign nationals entering, staying in, or exiting, the country. Unfortunately, Ukrainian immigration legislation still remains very unclear and vague. </p>"+
									"<p>Generally, the legislation covers the following main areas:</p>"+
									"<ul><li>Foreign nationals entry to Ukraine - subject to appropriate visa/visa-free entry, types of visas, simplified regime, etc.;</li>"+
									"<li>Work permits - the new work permit obtaining procedure came into force in May 2009;</li>"+
									"<li>Residence permits and/or passport registration.</li></ul>"+
									"<p>PwC specialists are able to assist in all of the areas listed above, as well as a wide range of other related issues.</p>",
			"immigrationSite": "http://www.pwc.com/extweb/service.nsf/docid/88A92FF9C05D3BD680256F43004C5471",
			"immigrationContacts" : [
				{
					"id" : 164
				}
			],
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>PricewaterhouseCoopers Ukraine has approximately 20 lawyers who provide counsel in all aspects of business-related law. They have significant experience in implementing complicated projects, which require high professionalism, unconventional approach and knowledge of industries. </p><p>We closely collaborate with our colleagues from PwC's Tax, Advisory and Audit practices,  which enables us to offer unique integrated solutions including financial and tax consulting and general advice on doing business. </p>",
			"est" :1993,
			"size" :17,
			"practiceAreas" : [1,2,8,11,18,21,22,26,97],
			"contacts" : [
				{
					"id" : 165
				}
			],
			"offices" : [
				{"name" : "Kyiv",
				 "address" : "Eurasia Business Centre<br />Zhylyanska 75, 10th floor<br/>Kyiv 01032<br/>Kyiv<br/>Ukraine",
				 "phone" : "+380 44 490 6777"
				},
				{"name" : "Lviv",
				 "address" : "Heroyiv UPA 71<br />Lviv 70015<br />Lviv<br/>Ukraine",
				 "phone" : "+380 32 242 5305"
				}
			]
		},
		"ae" : {
			"countryName" : "United Arab Emirates",
			"region" : "ME",
			"url" : "#",
			"practiceName" : "Pricewaterhouse Cooper Legal Middle East LLP",
			"overview" : "<p>PricewaterhouseCoopers Legal is proud to now offer legal services in the Middle East with the opening of our latest office in the United Arab Emirates.  Our new office in Dubai is the first of many new offices we intend to open across the Middle East, North Africa and South Asia.  Regional Legal Leader, Waseem Khokhar, and Partner, Michel Chalhoub, are leading lawyers with years of experience in the region and look forward to supporting the local needs of our clients.</p>",
			"est" :2009,
			"size" :6,
			"practiceAreas" : [1,2,11,26,28,104,30],
			"contacts" : [
				{
					"id" : 162
				}
			],
			"offices" : [
				{"name" : "Dubai",
				 "address" : "Emirates Towers<br />Sheikh Zayed Road<br/>Dubai PO Box 11987<br/>Dubai<br/>United Arab Emirates",
				 "phone" : "+ 971 (0)4 304 3100"
				}
			]
		},
		"uk" : {
			"countryName" : "United Kingdom",
			"region" : "Europe",
			"immigrationOverview":"<p>From multinational corporations to high net worth individuals, fast and effective migration capabilities are integral to success in today's global market place. Our team can provide the most up-to-date advice on an organisation's international immigration needs.</p>"+
				"<p>Central to our ability to understand the requirements of business clients is the commercial acumen of our team of dedicated lawyers, whose wealth of experience allows us to easily navigate this complex area. Providing a full spectrum of UK and international services, we are experienced at working in partnership with business, HR professionals and government agencies, providing guidance on international mobility matters such as employment law, tax and social security issues.</p>"+
				"<p>Our 30-strong team of immigration professionals provides advice to international organisations as well as entrepreneurs and private clients. The team drives the firm's immigration practice, working with the PricewaterhouseCoopers expatriate tax and global mobility teams as well as other immigration professionals within the PricewaterhouseCoopers international network.</p>"+
				"<p>The team also has an experienced former Home Office immigration officer who can provide valuable knowledge of Home Office workings having dealt with a variety of nationality, deportation and immigration matters.</p>"+
				"<p>Clients can rely on our skill to ensure they comply with strict immigration requirements in this fast evolving field, especially in the UK with the forthcoming points based system which came into force in November 2008.</p>",
			"immigrationContacts" : [
				{
					"id" : 166
				}
			],
			"url" : "http://www.pwclegal.co.uk/",
			"practiceName" : "PricewaterhouseCoopers Legal LLP",
			"overview" : "<p>PricewaterhouseCoopers Legal LLP (PwC Legal) is a member of the PricewaterhouseCoopers (PwC) international network of firms.</p><p>PwC Legal offers clients project-based specialist legal advice and ongoing general counsel support.</p><p>PwC Legal is unique in the UK market place as its alignment with PwC enables it to provide its clients with seamless multi-disciplinary advice.</p><p>On almost all of PwC Legal's projects it works in teams with experts from PwC including tax advisers, human capital consultants, corporate finance experts, actuaries, management consultants and of course accountants.</p><p>As part of an international network, the firm also has access to legal expertise in over 75 countries and immigration expertise in over 114 countries.</p><p>PwC Legal is regulated by the Solicitors Regulation Authority.</p><p>You can find out more about PwC Legal LLP on our website. Please <a href=http://www.pwclegal.co.uk>click here</a> to read more.</p>",
			"est" :1996,
			"size" :132,
			"practiceAreas" : [1,2,3,4,10,11,14,15,16,17,18,105,19,20,21,22,26],
			"contacts" : [
				{
					"id" : 167
				}
			],
			"offices" : [
				{"name" : "London",
				 "address" : "1 Embankment Place<br />London WC2N 6DX<br/>UK",
				 "phone" : "[44] (20) 7212 1616"
				}
				
			]
		},
		"uy" : {
			"countryName" : "Uruguay",
			"region" : "LAM",
			"url" : "#",
			"practiceName" : "Estudio Jur&iacute;dico Shaw, Faget y Asociados Ltd.",
			"size" :12,
			"immigrationContacts" : [
				{
					"id" : 155
				}
			],
			"contacts" : [
				{
					"id" : 223
				}
			],
			"offices" : [
				{"name" : "Montevideo",
				 "address" : "Cerrito 461, 1st. Floor<br />Montevideo 11000<br />Uruguay",
				 "phone" : ""
				}
			]
		},
		"vn" : {
			"countryName" : "Vietnam",
			"region" : "AP",
			"immigrationOverview":"<h5>Entry Visa:</h5>"+
			"<p>All foreigners must obtain a relevant visa before entry into Vietnam.  The only exceptions to this are nationals who fall within a visa exemption agreement between Vietnam and their home country, or if they possess a visa exemption certificate issued by the Vietnamese Government.  A visa can be applied for via the Vietnamese Consulate in the applicant's country of residence or through their employer, inviting the agency/person to Vietnam.</p>"+
			"<h5>Work Permit:</h5>"+
			"<p>A foreigner working in Vietnam is required to obtain a Work Permit.  A Work Permit is separate from the entry visa requirements.  Subject to certain criteria, a foreigner working for a period of less than three months may be exempted from obtaining a Work Permit, but would be subject to specific reporting procedures of the relevant provincial Department of Labour.  A foreigner who fails to obtain a Work Permit may be subject to a deportation order issued by the Immigration Department.</p>"+
			"<h5>Temporary Resident Card:</h5>"+
			"<p>Foreign nationals working in Vietnam and their accompanying family members may apply for a Temporary Resident Card, which is valid for up to three years.  If the Temporary Resident Card is obtained by a family member, it will be sufficient for the individual's residence and school attendance. </p>",
			"immigrationContacts" : [
				{
					"id" : 171
				}
			],
			"immigrationSite": "http://www.pwcias.com/home/eng/ias_immigration.html",
			"url" : "#",
			"practiceName" : "PricewaterhouseCoopers",
			"overview" : "<p>We are a foreign law company in Vietnam, licensed by the Ministry of Justice, with our head office in Ho Chi Minh City, and a branch office in Hanoi. PricewaterhouseCoopers Legal Vietnam Co., Ltd. has a team of fully qualified international and local lawyers with a wealth of practical commercial experience and Vietnam-related knowledge.</p><p>PricewaterhouseCoopers Legal Vietnam Co. Ltd. specialises in commercial and corporate law and has represented multinational and local clients in a wide range of industry sectors.</p>",
			"est" :2000,
			"size" :17,
			"practiceAreas" : [1,2,8,11,18,105,19,20,21,22],
			"contacts" : [
				{
					"id" : 250
				}
			],
			"offices" : [
				{"name" : "Ho Chi Minh City",
				 "address" : "4th Floor, Saigon Tower<br />29 Le Duan, District 1<br/>Ho Chi Minh City<br/>Vietnam",
				 "phone" : "+84 8 3823 0796"
				},
				{"name" : "Hanoi",
				 "address" : "7F, Pacific Place<br />83B Ly Thuong Kiet, Hoan Kiem<br />Hanoi<br/>Vietnam",
				 "phone" : "+84 4 3946 2246"
				}
			]
		},
		"ye" : {
			"countryName" : "Yemen",
			"region" : "ME",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 173
				}
			]
		},
		"zm" : {
			"countryName" : "Zambia",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers Ltd.",
			"immigrationContacts" : [
				{
					"id" : 105
				}
			]
		},
		"zw" : {
			"countryName" : "Zimbabwe",
			"region" : "Africa",
			"practiceName" : "PricewaterhouseCoopers",
			"immigrationContacts" : [
				{
					"id" : 33
				}
			]
		}
	};

