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JIACC Tax Commission

(October 2018)

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JIACC Chairman message

The Joint Italian Arab Chamber of Commerce was set up a little over three years ago and “taxation” was not an issue at that time.

The radical changes occurring in the GCC – namely, the introduction of VAT in UAE and Saudi Arabia – and in North Africa as well, led the Board of the JIACC to pay more attention to the issue of taxation that is key for all the Italian enterprises investing in (and through) Arab States.

Accordingly, in April 2018, a Tax Commission was set-up with challenge goals .

One above all, helping JIACC in supporting Italian businesses in approaching the Arab States’ markets having a clear and understandable outline of the Arab States’ tax system and how taxes work in practice.

As nowadays compliance is one of the keyword in the ambit of taxes, the participation of highly reputable members belonging to many of the most renowned MNEs in the Arab region is another key step in building new and long lasting relationships between Italy (and Europe) and the Arab world.

The JIACC members can rely upon our skills in their dealings across the 23 JIACC member States as

we are, according with JIACC motto, #strongertoghether! A special thanks goes to all the members that decided to participate in the Tax Commission and

Pietro Paolo Rampino and Mr. Cesare Trevisani for asking me to (and giving me the honour of) chairing it.

Prof. Dr. Roberto Scalia

JIACC Tax Commission Chairman

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The Tax Commission is the branch of the Joint Italian Arab Chamber of Commerce (JIACC) dedicated to addressing issues concerning taxation. The JIACC Tax Commission deals with: Income and Capital taxation; VAT and other indirect taxes and levies; Double Tax Treaties (and tax-related issues of Investment treaties); Custom and Excise duties; ‘new’ International standards elaborated at the OECD level (e.g. BEPS, CRS, CbCR); regional tax issues (GCC and EU); etc. Below, a brief overview of JIACC Tax Commission’s objectives, tools and timelines.

1. Objectives The Tax Commission has been established with the twofold purpose of achieving mainly two objectives. Consultancy:

Supporting the Multinational Enterprises (‘MNEs’) in their dealings “in and through” the 23 countries member of the Joint Italian Arab Chamber of Commerce (‘JIACC’). The Tax Commission shall offer ‘first aid’, delivering legal opinions and assisting MNEs also in the second phase of investments.

Networking:

Another objective is fostering ‘networking’ among all tax experts of the 23 countries. Namely, CFOs and Heads of Taxes of MNEs, Tax Lawyers, Academics and experts from Tax Authorities.

2. Tools In order to achieve its objectives the Tax Commission will be using two main tools. Publications:

The Tax Commission delivers four types of publications, mainly. a) Tax Newsletter (TN): 1-pager updates; b) Tax Insight (TI): insights on selected issues in domestic, regional and international taxation c) Books; d) Country Chapter: Short outline of the 23 JIACC member States’ tax systems

Events:

The Tax Commission is involved in Conferences, Seminars and Workshops organised by the JIACC and organises own events explicitly dedicated to taxation (under the supervision and according with the guidelines of the JIACC).

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3. The Tax Commission Members The members of the Tax Commission are Tax specialists with ample exposure to the JIACC member States’ markets, and strong expertise on JIACC member States’ tax systems. As of 1st October 2018 the Tax Commission panel is formed by the following 26 members, whose list, short bios and pictures are included below. NAME

ROLE ORGANISATION COUNTRY

1. Roberto Scalia (Chairman) Assistant Professor University of Bergamo Italy

2. Pietro P. Rampino (vice-Chairman) Chartered Accountant JIACC vice-President Italy

3. Abdulkarim Almutairi Head of Zakat & Tax Riyad Bank KSA

4. Mohammed Al Shafei Accounting and Tax Coordinator Tibah Airports Op. Egypt

5. Marco Barassi Associate Professor University of Bergamo Italy

6. Mohamed F. Charfeddine Head of Tax Aujan Group UAE

7. Hany Elnaggar Head of Tax Saudi & Egypt regions Ericsson KSA

8. Mohamed El Fezzazi Head of Tax MENAT DHL – DP Deutsch Post Morocco

9. Abdullah Elmallah Tax Manager & Gov rel DEME Group Egypt

10. Giuliano Foglia Founding Partner Foglia & Partners Italy

11. Ali Hassan Regional Tax Manager - North Africa BP Egypt

12. Noor Khalaf Head of Accounting & Tax Siemens Iraq

13. Shiraz Khan Head of Tax Al Tamimi & Co GCC

14. Zubair Farooq Khan Global Indirect Tax Facebook Ireland

15. Radjoe Jagroep Sr Manager Indirect Tax Moeller-Maersk UAE

16. Jawad Inam Group Head of Tax Bank Al Jazira KSA

17. Ibrahim Mahamoud Ismail Transactional Tax Leader GE Egypt

18. Mustafa Laurayedh Group Head of Tax United Al Saqer Group UAE

19. Glenn Luxem Group Head of Tax Emirates NDB UAE

20. Aaron Meneghin Group Head of Tax Valentino Italy

21. Vito Orlando Tax Manager Salini Impregilo Italy

22. Leopoldo Parada Researcher IBFD The Neth.

23. Claudio Sacchetto Full Professor of Tax Law University of Turin Italy

24. Binh Tran-Nam Full Professor UNSW Business School Australia

25. Riccardo Ubaldini Partner Tax Bonelli Erede Italy

26. Robert van Brederode Of Counsel Crowe Horwath US/Oman

27. Thomas Vanhee Partner Aurifer Middle East UAE

28. Syed Ali Raza Zaidi GCC Indirect Tax Manager BAE System Plc UAE

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Roberto Scalia

(Chairman) PhD, Assistant Professor of Tax Law – University of Bergamo (Italy) Roberto is Chairman of the JIACC Tax Commission since its establishment (April 2018). Among the most prolific authors in GCC and International Tax Law, Roberto is co-author of two landmark essays on GCC VAT (International Goods and International Services both in Int’l VAT Monitor 2018) and a paper titled A Tax Law Perspective of the ‘Cooperation Council for the Arab States of the Gulf’ (GCC) in Intertax 2(2018). Roberto is frequently invited to deliver speeches at International conferences on the Arab States’ tax issues and is Member of the Editorial Committee of the Rivista di diritto tributario. He is also member of the Scientific Committee of the African Tax Research Network (ATRN).

(vice-Chairman) Chartered Accountant (Italy)

Pietro Paolo Rampino is co-founder, Vice Chairman and Treasurer at the Joint Italian Arab Chamber of Commerce, as well as the founder and CEO of the Italian Incubator of Excellency based in Jafza, Dubai. He gained more than 20 years experience in dealing in and through Arab States. Pietro has held top-tier positions throughout the years as Technical Court Advisor and Official Receiver for the Court of Milan, Chairman of the Board of Auditors as well as Internal Auditors of several medium and large Italian enterprises.

Pietro Paolo

Rampino

Abdulkarim Almutairi

Head of Zakat & Tax – Riyad Bank (KSA)

Abdulkarim is a skilled expert in taxation, taxation flow and treatments, Financial Risk, payable flow, Risk Management, Corporate Finance and Credit. He holds a Master degree of Business Management, Project Management and Engineers Management from Business school of Milwaukee School of Engineering, Wisconsin (USA). Abdulkarim holds furthermore a Master certificate in project management a Master certificate in Knowledge Management. He got his Bachelor degree in Accounting, Business Administration and Economy at College of Al-imam Mohammed Bin Saud, Riyadh (KSA).

Accounting and Tax Coordinator – Tibah Airports Op (Egypt)

Mohamed is a highly qualified Accounting and Finance Manager with exceptional skill in establishing accounting and financial systems as well as forming financial and accounting teams. He is quick decision maker and result-oriented professional with 27+ years’ experience in handling Accounts, Financial Management, Auditing, Financial Analysis, Reporting, Reconciliation of Accounts, Internal Controls and Budgeting & taxation in T. He Led the setup and implementation of VAT tax in KSA. Mohamed got his Bachelor in Commerce from the University of Alexandria (1988).

Mohammed

Al Shafei

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Marco Barassi

Associate Professor of Tax Law – University of Bergamo (Italy) Marco is Associate Professor at the University of Bergamo and Professor at the School of Financial Police (Guardia di Finanza). He is member of the European Association of Tax Law Professors and of the AIPDT (Italian Association of Tax Law Professors). He is the author of 2 books (La comparazione nel diritto tributario and L’imposizione sul reddito degli enti non commerciali) and many publications in the fields of Comparative and EU Tax Law, EOI and Business Profit taxation. He is speaker at many University conferences. Marco practices as tax advisor and is member of the Supervisory Boards of several industrial and financial companies.

Head of Tax – Aujan Group (UAE)

Mohamed has over 15 years of experience in international taxation and indirect tax. He started his career in a Big4 firm in Tunisia and Oman before joining MTN Dubai Ltd and later, in 2014, Muntajat Q.J.S.C. in Qatar, which has a presence in over 17 jurisdictions in Europe, MENA and Asia. In early 2017, he joined Aujan Group, a leading group in the FMCG, hospitality and RE business, to lead the tax function and to ensure VAT and excise tax implementation within the group. Mohamed holds diplomas in Accountancy in Business Administration (IHEC, Tunisia), Public Finance (ENA, Tunisia), Public Administration (ENA, France) and Taxation (ENI, France).

Mohamed F. Charfeddine

Hany

Elnaggar

Head of Tax Saudi & Egypt regions – Ericsson (KSA)

Hany is CA with more than 25 years of tax experience in various industries in multiple jurisdictions including KSA, Egypt, Morocco, Kuwait, UAE, Bahrain, Oman, Qatar, Jordan, Turkey and South Africa with an extensive experience in direct and indirect and International tax, TP, CbCR, BEPS, PE profit allocation and leading VAT implementation for GCC. Hany had visiting mission in Canada under supervision of UN for studying tax systems and participated in creating tax systems in Large Taxpayer Centre. He worked in many companies and tax positions in leading MNEs and also in Egyptian Tax Authority as tax auditor. Hany holds master’s degree in accounting and VAT certification in GCC.

Head of Tax MENAT – Deutsch Post DHL (Morocco)

Mohamed manages all the DP Deutsch Post – DHL tax activities and drives tax audits within North African countries. In more than 20 years, Mohamed has been appointed in the roles of Administrative, Finance and Audit Manager of leading Firms an MNEs operating in North Africa and the ME such as Huawei where held the position of Head of Finance – CFO (Morocco-UAE). Mohamed is member of the Board and Executive Member of the Int’l Association of Financial Executives Institutes (IAFEI), Founder and President of the Moroccan Association of Finance and Management (AMMFG) and Member of the AIA and IFA.

Mohamed El Fezzazi

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Abdullah Elmallah

Tax Manager & Government relationship – DEME Group (Egypt)

Abdullah holds over 17 years of diverse and extensive experience in business advisory service and extensive Taxation experiences, encompassing CIT, Payroll Tax, VAT and Stamp Duty Tax as well as WHT in different business sectors. Wide experience in DTCs, OECD Models, guidelines and Commentaries, UN and US Models and other relevant laws and regulations. Abdullah, represent and sign contracts, tenders and documents on behalf of the Company. Skilled in interfacing with the external parties suppliers, Authorities, External Auditor, Tax advisory and Legal offices. Abdullah got his Bachelor of Accounting at El Azhar Univ. (Egypt).

Founding Partner – Foglia & Partners (Italy)

Giuliano is a Chartered Accountant and Auditor and founded, in late 2016, Foglia & Partners that steadily begun one of the leading Italian Tax Firm. Giuliano ranked Band 3 in Chambers Europe 2018. He gained meaningful experience in leading Italian tax firms and, over the past 13 years, he developed remarkable skills advising domestic clients and MNEs as Partner of the leading Tax Firm Tremonti Vitali Romagnoli Piccardi e Associati. His area of expertise include, among the others: Intl Tax Law, Corporate Tax and M&A, TP and Tax Litigation. He is widely recognised as featured expert in Wealth & Estate protection and taxation of UHNWIs.

Giuliano

Foglia

Ali

Hassan

Regional Tax Manager, North Africa – BP (Egypt)

Ali is an international tax executive with 25 years of experience in the O&G in multiple jurisdictions including Egypt, Libya, Algeria, Morocco, Syria, Iraq, Sudan, KSA, Kuwait, UAE and Bahrain with a wide knowledge of CIT principles and Intl tax planning techniques in corporate structuring, fiscal reforms and development of fiscal frameworks, TP, JVs, negotiations, acquisitions and divestments, DTCs, indirect taxes & WHTs. He joined BP in 2005 as Senior Tax Advisor and became Egypt Tax Manager in 2010 and he held the North Africa Tax Manager position in Jan 2014. Ali holds a Bachelor of Commerce, from Cairo University (1991)

Head of Accounting and Tax Expert - Siemens (Iraq)

Noor is responsible for preparing and organizing the financial reports and all other statutory reports required under the federal laws of Iraq. As a tax expert, she’s Siemens representative in front of local tax commissions located in Baghdad and Kurdistan Regional Government by making sure to maintain the accounting policies and the reports presentations according to the latest updated tax regulations. Through her experience she worked as an auditor at one of the big four audit firms branch in Iraq and she was the team leader for more than 10 audit engagements with miscellaneous sectors like Oil and Gas, Banking and Trading. Noor holds a Bachelor degree in accounting from University of Baghdad.

Noor

Khalaf

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Shiraz Khan

Head of Tax – Al Tamimi & Co. (GCC) Shiraz leads Al-Tamimi’s regional Tax Practice across nine countries including Bahrain, Egypt, Iraq, Jordan, Kuwait, Oman, Qatar, Saudi Arabia and UAE. Shiraz is a UK qualified lawyer with over 15 years of International and GCC Tax experience. Shiraz regularly speaks at conferences and seminars on international tax issues and has been involved in advising governments on the drafting of tax laws. He is author, among others, of the JIACC Tax Insight n. 3 of 2018 on E-Commerce and VAT in UAE and KSA.

Global Indirect Tax – Facebook (Ireland)

Zubair is Fellow Chartered Accountant (FCAA) and Certified Tax Consultant (CPA Ireland) wit h a diverse and in-depth professional experience in indirect taxes at Accenture, EY, Dell and Facebook. He has been responsible for complex VAT advisory and transaction structuring along with leading various special nature compliance reviews, implementation of VAT/GST in new regimes, particularly Saudi Arabia and Malaysia. He was part of EY’s advisory committee responsible for advising GCC Secretariat on Unified VAT Framework.

Zubair Farooq

Khan

Radjoe Jagroep

Senior Manager Indirect Tax – A.P. Moller – Maersk (UAE)

Radjoe is a tax lawyer with strong expertise in indirect taxation. He started his professional career as inhouse tax advisor at Unilever in the Netherlands. Thereafter he joined PwC Netherlands to advise multinationals on European indirect taxes. Last year he relocated from the Netherlands to Dubai to head up regional indirect tax for West Central Asia and Africa at Maersk. In his current role he is responsible for all indirect tax matters including the implementation of VAT and optimizing end-to-end indirect processes within the organization. Radjoe is born and raised in the Netherlands.

Group Head of Tax – Bank Al Jazira (KSA) Jawad is a qualified tax and finance professional with over 10 years of working experience in the field of Intl/Domestic Tax and Indirect Tax. Currently responsible for Tax and Zakat matters for the whole Group. Formerly with a Big4 firm, he gained solid experience in the Banking, Finance, Insurance, Retail and Pharma sectors. Jawad holds a BSc (Hons) from Oxford Brookes University (UK) and is a Fellow of the Institute of Public Accountants (Australia) and Institute of Financial Accountants (UK) and an Associate Member of the Institute of Cost and Mng Accountants. Among his key skills: external auditing, strategic financial mng., Tax/Zakat/VAT, Intl tax aspects of investments and cross border transactions, orator at seminars.

Jawad Inam

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Ibrahim Adel Ismail

Transactional Tax Leader – GE (Egypt) Ibrahim is an Egyptian Tax professional, He was graduated from faculty of commerce at Cairo university with major Accounting in 2010. He is working in tax field since more than eight years. He formerly worked as a tax consultant in Mazars and PwC, and for corporations in Lafarge Holcim as a Tax Section Head and in InterCement as Tax Manager. He is member of the Egyptian Society of Taxation since 2013.

Group Head of Tax – United Al Saqer Group (UAE)

Mustafa is a CPA holder with more than 10 years of extensive experience in Direct, Indirect, and International Taxation. He had various managerial tax positions in leading MNEs including Schlumberger and Lukoil in multiple jurisdictions including Middle East and Africa countries. He is currently serving as Group Head of Tax at United Al Saqer Group, a UAE Based multi-billion $ global conglomerate operating in various sectors including Automotive, Real Estate, and Hospitality in multiple countries. Mustafa is a trilingual tax professional as he speaks Arabic, English, and French

Mustafa

Laurayedh

Glenn Luxem

. Group Head of Tax – United Emirates NDB (UAE)

Glenn is a tax professional with over 9 years of experience in the field of International Tax Structuring, TP and Indirect Tax with a demonstrated history of working in a Big 4 environment and the banking industry in both EU and the Middle East. Skilled in VAT assessment, design and implementation, TP structuring and documentation, CbC reporting, BEPS impact assessment, PE profit allocation, and tax due diligence. Glenn holds Master degrees in Law and Tax from the University of Antwerp (Belgium) and Glenn is fluent in English, Dutch, German, and French.

Group Head of Tax – Valentino (Italy)

Aaron joined Valentino Group 12 years ago as Country Tax Manager and later on he also led the Dutch and Luxembourg subsidiaries. He earned extensive experience in different topics such as TP (as part of the team that implemented the TP policy and documentation since 2010), VAT and business restructuring. Recently he signed one of the first Patent Box agreements approved by the Italian Revenue Service and he is currently closing an APA before the same Tax Authority. From 2014 to 2016 Aaron has been a member of the VAT Expert Group (the VAT advising body of the European Commission) and he is currently member of Fondazione Altagamma’s tax working group. Aaron is a Chartered Tax Advisor

Aaron Meneghin

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Vito Orlando

Tax Manager – Salini Impregilo (Italy) Vito is the Head of the Fiscal Department at Salini Impregilo, responsible for assistance and consultancy in tax matters to the headquarters and its subsidiaries/affiliates in Italy and abroad. He joined Salini Impregilo in 1987 and as of 1990 seconded in Cameroon, Ivory Coast and Mali. In 1997 he moved to the Headquarter and, since then, he gained solid expertise in various areas of taxation, tax compliance, tax litigation management, etc. Due to his exposure to the specific industry tax-related aspects, he is called to participate at International conferences as a speaker.

Senior Researcher – IBFD (The Netherlands)

Leopoldo is a Postdoc Research Fellow at the IBFD, Visiting Professor of Intl Tax Law at the University of Turin (Italy) and a former Research Associate at the Max Planck Institute (Germany). He holds a PhD (Valencia, Spain) and an LLM in Intl Taxation (Florida, USA). He is the author of the book “Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS” (Kluwer Law Intl, 2018). He has been keynote speaker at conferences all around the world, including, e.g., the Universities of Sydney (Australia) Vienna (Austria) Heidelberg (Germany) and the Michigan (USA). He has practised as attorney-at-law and tax advisor in Chile, Brazil and USA and is a current member of the Chilean Bar Association .

Leopoldo

Parada

Claudio Sacchetto

Full Professor (Emeritus) of Tax Law – University of Turin (Italy)

Claudio has been Full Professor of International, EU and Comparative Tax Law from 1986 until 2015 (when retired) at the Universities of Bergamo and Turin in Italy and Professor of Tax Law at the “Academy of the Italian Financial Police” (Guardia di Finanza). Co-founder of the ‘European Tax Law Professors Association’ (EATLP) and Founding member of the Institut International de Sciences Fiscale, Claudio is the dean of Italian Comparative Tax Law scholars. He is author of thousand articles, papers and chapters in books on International, EU and Comparative Tax Law issues and editor and of many books and, among others Principi di diritto tributario europeo e internazionale (Giappichelli: Turin, 2016). He is author of the landmark Monography Tutela dei crediti tributari all’estero (CEDAM: Padua, 1978).

Full Professor of Tax Law – UNSW Business School (Australia)

Binh is Professor at UNSW (Australia) and RMIT University (Vietnam). His research output includes 9 books, 44 book chapters and 65 articles in journals. He has served as a founding co-editor of the eJournal of Tax Research (A ranked journal) and as an editorial board member of several other journals. He is International Fellow of the Tax Administration Research Centre at Exeter University (UK) and Adjunct Fellow of the Tax Law at Monash University (Australia). His academic work had some impact on tax policy and administration both in Australia and in New Zealand. His research has been cited at Federal parliamentary debates and in the High Court of Australia.

Binh Tran-Nam

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Riccardo Ubaldini

Partner Tax – Bonelli Erede (Italy) Riccardo is a Partner in the Tax Department of Bonelli Erede, leading Italian Law Firm, based also in Africa (Ethiopia, Egypt and South Africa) and in the GCC (DIFC, Dubai). His expertise include: National and international tax law, with focus on extraordinary financial transactions, real-estate transactions; individuals’ tax matters; ruling applications; Tax aspects of complex transnational group reorganisations; Opinions on national and international tax matters regarding VAT and other indirect taxes; implementation of agreements against double taxation and EU directives.

Of Counsel – Crowe Horwath (Oman)

Robert (LLM, PhD) currently serves as Of-counsel to Crowe in Oman. He has over 30 years of professional and academic experience in global indirect taxes, advising a diverse portfolio of clients including some of the largest Fortune 500 firms. Robert held senior positions in indirect tax with several of the Big 4 and top 10 accounting firms in the EU and US, and was in-house tax counsel to a US Fortune 100 company. He is Professor of Tax Law at GHU (Curacao) and formerly at the Erasmus University (NL) and at New York University (USA). He is author of dozens of academic journal articles and the author or (co)editor of 8 books, including (with Richard Krever), VAT and Financial Services (2017) and Legal Interpretation of Tax Law (2nd ed. 2017).

Robert

van Brederode

Thomas Vanhee

Partner – Aurifer Middle East (UAE)

Thomas has worked at Tier 1 tax law firms in the EU (Brussels and Paris) before moving to the Gulf in early 2017. He has been involved in several high profile deals and has worked for blue chip and quoted companies and institutions in various sectors. In recent years, he was heavily involved in EU tax policy projects, as well as in projects with Governments in the Gulf region due to the pending introduction of VAT. Thomas publishes regularly and is a regular speaker at international events. He also teaches Tax Law at the Solvay Brussels School (Belgium) and VAT in the Tax LL.M at Paris Sorbonne Abu Dhabi (UAE). Thomas holds a law degree of the Catholic University of Leuven and a tax masters degree of Solvay Business School.

GCC Indirect Taxes Manager – BAE System Plc (UAE)

Syed Ali Raza is ACCA UK qualified. Sayed has over 11 years in big4 and multinationals in Corporate tax, indirect taxes and finance. He has Specialization in the Middle East market. Currently he is with BAE Systems PLC UK as Regional Indirect Taxes Manager for GCC.

Syed Ali Raza

Zaidi

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4. Publications

Tax Insight 0118

GCC VAT: An Introduction – Part 1 (May 2018)

Tax Insight 0218

GCC VAT: An Introduction – Part 2 (June 2018)

Tax Insight 0318

E-Commerce in UAE and KSA VAT (July 2018)

Tax Insight 0418

GCC VAT: Transitional Rules (Sept 2018)

Tax Insight 0518

Latest Developments in UAE VAT (Nov 2018)

5. Events July 19, 2018 Bergamo (Italy)

The UAE: Legal, Tax and Business aspects and brief on Islamic Finance Organised by: Bergamo Chartered Accountants Chapter (L. Diana, P. P. Rampino, P. Saita, R. Scalia)

International Tax Rules in Arab-Italian dealings Keynote speech at the International Bar Association (IBA) Annual Forum (R. Scalia)

Oct 8, 2018 Rome (Italy)

Nov 15, 2018 Padova (Italy)

The UAE: Legal, Tax and Business aspects and brief on Islamic Finance Organised by: Padua Chartered Accountants Chapter (P. P. Rampino, R. Scalia, U. Zagarese)

Selected issues on (forthcoming) introduction of VAT in Qatar Organised by: Qatari Chamber of Commerce (H. Elnaggar, S. Khan, Z. Khan, A. Meneghin, V. Orlando, P.P. Rampino, R. Scalia)

2019 Doha (Qatar)

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6. Research Projects 0118 VAT Groups: A comparative analysis of the GCC and EU regimes

(Team: G. Foglia, S. Khan, R. Ubaldini, T. Vanhee) 0218 Hybrid Entities and Financial Instruments in Cross-border dealings with Arab States

(Coord. by: M. Barassi, L. Parada, R. Scalia) 0119 GCC VAT in a cross-border context: Issues and Challenges

(Coord. by: R. van Brederode, R. Scalia) 0219 Transparency and Exchange of Information in Arab States’ context

(Coord. by: M. Barassi)