Wu & Cheung, LLP has foreign associates in the following countries:

ARGENTINA	AUSTRALIA	AUSTRIA
BAHRAIN	BELGIUM	BRAZIL
CANADA	CHILE	CHINA
COLUMBIA	COSTA RICA	DENMARK
EGYPT	EL SALVADOR	EUROPEAN COMMUNITY
FINLAND	FRANCE	GERMANY
GREECE	GUATEMALA	HONG KONG
INDIA	IRAQ	IRELAND
ITALY	JAPAN	JORDAN
KUWAIT	LEBANON	LUXEMBOURG
MEXICO	MOROCCO	NETHERLANDS
NEW ZEALAND	NORWAY	OMAN
PAPUA NEW GUINEA	PERU	PORTUGAL
PUERTO RICO	RUSSIA	SAUDI ARABIA
SINGAPORE	SOUTH AFRICA	SOUTH KOREA
SPAIN	SUDAN	SWEDEN
SWITZERLAND	SYRIA	TAIWAN
TURKEY	TUNISIA	UKRAINE
UNITED ARAB EMIRATES	UNITED KINGDOM	URUGUAY
VENEZUELA	WEST BANK	YEMEN