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Lorenzo Riccardi is a certified public accountant, auditor and a member of international CPA associations. He teaches at Shanghai University. An expert on international taxation, M&A and group taxation, he is the author of several tax publications and holds regular seminars in the Far East Region.Giorgio Riccardi is a certified public accountant and auditor. He holds a master’s degree in economics from UIBE Beijing. He is an expert on personal tax planning, corporate taxation and direct foreign investments in Asia, and has published several articles on international taxation and corporate regulations.

• Country profile: members.- Country profiles: observers.- Relevant treaties.- Treaty of amity and cooperation in southeast Asia.- Basic agreement on ASEAN industrial projects.- ASEAN agreement of customs.- Protocol governing the implementation of the ASEAN harmonised tariff nomenclature.- Agreement on the establishment of the ASEAN development fund.- ASEAN petroleum security agreement.- ASEAN multilateral agreement on air services.- Framework agreement on the facilitation of inter-state transport.- ASEAN agreement on the movement of natural persons.