In this Issue:

*2004 Regional Meeting of the Americas La Jolla, California

*Abe & Matsutome Abe & Matsutome, Tokyo

*New Bankruptcy Act in Spain BROSA Abogados y Economistas, Barcelona by Mª Elisa Escolà

*Advantages Offered by the Swiss Tax System to Foreign Individuals Schmidt Jaton & Partners, Geneva by Sandro Vecchio

*Final provisions concerning the issue of bearer shares in the British Virgin Islands Quijano & Associates by Quijano & Associates (BVI)

*New York, New York - December 7, 2004 - Cooper & Dunham LLP

*Singapore's New Competition Act Goodwins Law Corporation by Deborah Foo