TPA Global provides:
HJE Wenckebachweg 210
Transfer Pricing Associates is the leading independent provider of global transfer pricing and valuation services and part of the TPA Global group.
H.J.E. Wenckebachweg 210
Transfer Pricing Associates Argentina is partner of the leading independent provider of global transfer pricing and valuation services and part of the TPA Global group.
Guatemala 4242 - 7ºB
Transfer Pricing Associates Washington has been serving the U.S. transfer pricing needs of its clients for eight years, providing documentation studies, APAs, audit defense, and expert witness testimony in a wide range of industries, including electronics, pharma and medical devices, software, oil and gas, and professional services.
228 Mediterra Point
Austin TX 78732
Transfer Pricing & Friends GmbH is a German member of TPA Global and provides TP, custom, tax valuation and VAT services. TP&F is offering TP inhouse services, i.e. for the purpose of implementing TP systems.
Global Tax Support LLC is an independent tax advisory firm that offers a broad range of international tax and transfer pricing services.
The firm services U.S. and foreign companies operating in multiple jurisdictions by combining insight and experience in delivering the highest level of practical and cost efficient tax advice.
The firm prioritizes understanding the operational aspects of our clients’ businesses and is uniquely positioned to quickly respond with practical solutions that are aligned with client needs and based on thoughtful analysis of the tax issues and opportunities.
3 Split Creek Ct.
Cranston, RI 02921
Transfer Pricing Specialists (TPS) is an independent firm of highly qualified professionals with a wide ranging experience in transfer pricing. Established in 2010, TPS is formed by a team of TP practitioners, all ex-big 4 and each with more than twelve years of solid experience.
TPS is present in Spain, USA and the UK. TPS is specialized in the analysis, valuation, documentation and defense of tangible and intangible assets and financial transactions. TPS has a noteworthy expertise in providing litigation support to MNCs facing transfer pricing scrutiny by tax authorities.
Avda. Brasil, 29, 1º
Our dedicated team works with small, medium and mid-tier sized companies and major groups, financial institutions, investment funds and companies on all aspects of their M&A transactions: external growth, sales/acquisitions of securities or assets, acquisitions of minority and majority shareholdings, company sales and takeovers, joint ventures, etc.
We regularly work on cross-border transactions for foreign clients seeking to invest or set up business in France or on any other transaction that has targeted operations or businesses located or active abroad.
48, avenue Victor Hugo
CrossTax is an independent firm operating as boutique dedicated to serving companies and individuals, both Dutch and foreign based, in optimising their cross border transactions and activities from a tax and legal point of view.
CrossTax offers high quality services at competitive rates, with focus on client care and personalised service.
Based in the Netherlands, a politically stable country with a solid legal system and access to a world-wide network of dedicated professionals with expertise in multiple disciplines such as tax, legal, advisory, accounting, business development and company management, CrossTax is able to serve a wide range of clients, thereby ensuring compliance with local laws and regulations.
2172 DJ Sassenheim
GAW Consultancy is an innovative and leading independent Customs & Trade Compliance firm located in the EU. Having successfully managed and implemented projects for various different customers throughout the past five years, it is through this acquired diversified level of expertise which allows us to fully understand and meet the customer’s requirements from both a strategic and operational level.
Albert Cuypstraat 20
2902 GC Capelle a/d IJssel
SILC Global is a global consultancy firm with a non-traditional approach to consultancy. We emphasize innovation in our products and services. SILC Global combines cross-border consultancy with leading innovation in software solutions.
The approach of SILC Global is that of a one-stop-shop. We will support you with defining your market entry strategy, making a short list of locations, and we will assist you in the implementation. SILC Global is an experienced orchestrator of the entire process of location strategy, real estate selection and the roll out; working with an international network of alliances and experts with offices all over the world.
MDDP is an independent firm, established in 2004 by former partners and managers of one of the Big Four firms, which combines international experience, global standards with knowledge of Polish tax, legal and business environment.
MDDP is the 5th biggest tax advisory firm in Poland which offers full range of tax services. Our VAT, international tax and transfer pricing teams are among the leaders on the Polish market. MDDP received the title Poland Transfer Pricing Firm of the Year awarded by European Tax Review four times (2013, 2012, 2008, 2006).
49 Mokotowska Street
Lavara Transfer Pricing Consulting, S.C. is a consulting firm specialized in providing transfer pricing documentation and valuation services for tax and financial purposes. We have more than 20 years of professional experience with transfer pricing and international taxation, allowing us to provide compliance, valuation, planning and consulting high quality services.
Insurgentes Sur 1898
Piso 12, Col. Florida
C.P. 01020 Mexico City
Milestone is a boutique international tax practice established in Mayfair, London. The team comprises young, dynamic lawyers who have specialised in international tax throughout their careers.
29 Heddon Street
London, W1B 4BL
We are a premier professional services organization, offering a range of Tax & Regulatory services (comprising of Direct Tax, Indirect Tax, Transfer Pricing services), Transaction Advisory services and Audit & Assurance services.
The Firms approach blends perceptivity and innovation from multiple disciplines with business and industry knowledge to help its clients. Headed by Mr. Rakesh Nangia, who possesses over thirty five years of experience in advising clients across the globe on various issues encompassing all practice areas, Nangia & Co. is one of the fastest growing professional firms with offices in Delhi, Mumbai, Dehradun and Singapore.
B-27, Swami Nagar,
New Delhi-110017, INDIA
Akkermans Customs Consultancy richt zich op advies, controles, interim management en ondersteuning bij projecten in de internationale handel en grensoverschrijdende logistiek. Hierbij ligt het accent op integratie van procedures en processen, voortvloeiend uit wet- en regelgeving op het gebied van ondermeer douane, omzetbelasting en accijnzen, in de commerciële logistieke omgeving van importeurs, exporteurs en logistieke dienstverleners.
Ook in het geval van nieuwe ontwikkelingen, zoals bv. Authorised Economic Operator, wordt professionele ondersteuning aangeboden teneinde klanten met raad en daad ter zijde te staan danwel alle voorkomende activiteiten namens hen te verrichten.
De ruime ervaring sinds 1995 opgedaan in de dienstverlening aan zogeheten Fortune 500 multinationals is nu ook ter beschikking voor internationaal opererende bedrijven in de MKB sector tegen interessante condities.
6374 MN Landgraaf
Coller IPs specialist service combines valuation, patent and trade mark attorney and commercial expertise, delivering intellectual property (IP) management, valuation and monetization services that unlock the potential value of your business.
Our experienced, inter-disciplinary team includes business, technology and marketing consultants, IP specialists and patent and trade mark attorneys, all of whom work with organisations of all sizes to develop and commercialise innovative ideas to their best possible advantage.
This combined knowledge and skills in all aspects of business development has culminated in the creation of our TLC for IP service that fully supports your business.
Wallingford, Oxfordshire OX10 9RB
Our service is basically a comprehensive advisory Transfer Pricing and we are specialized in Transfer Pricing Consulting, development of Transfer Pricing Study and Integral Consulting of Transfer Pricing.
Av. Joaquín Orrantia y Leopoldo Benítes Edif. Trade Building
Torre A, Piso 5, Ofic 515
Economic consulting firm for global companies and business leaders. Committed to provide superior results through trusted relationships, expertise, experience and a service spirit.
Calle Burgos 185
Office 302, Lima 27
We worked on many of the most important mergers and acquisitions, project finance transactions and securities placements in the country, with the participation of our tax, labor, environmental, civil and real estate practice areas, among others. Several of these transactions have been recognized for their sophistication and groundbreaking structures. We also have a strong practice in dispute resolution, including arbitration and judicial and administrative litigation.
Rua Funchal, 418 11º andar
04551-060 São Paulo SP
We are convinced that success of any organisation requires a continues, creative and critical attitude towards it’s ways of working. We contribute to this from an independent position unrestrained by existing coalitions. Our fulfilment and enjoyment lies in understanding what is really needed and how to do this excellently. We do business transformations and simplifying complex processes and structures - side by side with you, with consultants having 15+ years business experience. Our track-record shows 50+ successful implementations.
3062 ME Rotterdam
Onze juristen en consultants hebben jarenlange ervaring opgedaan binnen de Nederlandse Douane, advocatuur en het internationale bedrijfsleven. En vele advies- en compliancetrajecten bij een scala van bedrijven en het verzorgen van opleidingen voor zowel de Douane zelf als voor diverse uiteenlopende instituten, doelgroepen en onderwerpen.
Van Harenspad 48
8442 CD Heerenveen
Tpricing Consultores, Lda. (Tpricing), was incorporated in 2006, linked with the Transfer Pricing Associates network, as an independent consulting company specialised in transfer pricing services.
Profiting all the experience and know-how attained in the past, TPricing has gradually plunged into its specialisation, carrying on its activities mainly based upon a set of resident clients with whom have been established privileged relationships.
TPricing also benefit from the expertise of other specialized staff working in a sister company PROM - Consultores e Gestão, Lda., an entity specialized in accounting and tax compliance services.
Av Eng Duarte Pacheco
Torre N 2 - 8 - Sala 9
1070-102 Lisboa, PORTUGAL
ConsultTPAustralia Pty Ltd
PO Box 446, Forestville NSW 2087
ENSafrica has established offices and a growing footprint throughout Africa. Its offering to clients is unique, in that it is focused on Africa, and its offices do not operate through a network, nor an alliance, nor a “Swiss Verein”, but as one firm | one team with one brand, made up of people in Africa, working for Africa.
As a law firm based in Africa, ENSafrica has easy access to clients and their markets, and understands the many political, cultural, linguistic and regulatory contexts of African countries.
Whether dealing with the complexity of a multi-jurisdictional project, or the establishment of a start-up business in one African country, ENSafrica’s localised experience and expertise ensures that clients obtain the benefit of scale and scope when doing business in Africa...
1 North Wharf Square
Loop Street, Foreshore
Cape Town 8001, SOUTH AFRICA
We are a professional services firm based in New Delhi, India. We were established in the year 1974 with the aim to create value for our clients by delivering quality, comprehensive, timely, practical and innovative services. We offer a comprehensive range of services, including taxation services, regulatory services, transaction advisory services, financial & management consultancy services, assurance, risk services and outsourcing services.
Our vast and diversified client base includes Multinational enterprises, domestic companies, high net worth individuals, government companies and institutions in all leading industry verticals.
43, Darya Ganj
New Delhi - 110002
Calle 74 3-46 Of. 601
Company InformationDGR Consultores was created in 2010 as an independent consultant of Transfer Pricing. Since 2011 we are alliance partner of TPA Global.
We have offices in Montevideo, Zonamérica and Punta del Este in Uruguay and Santa Cruz de la Sierra in Bolivia, and soon in Paraguay.
Dr. Pedro Manini Rios 6083
GRANIT is Turkey member of Geneva Group International (GGI), a top leading global accounting, tax, audit, legal and consulting network.
Granit provides comprehensive tailored financial risk management services, including but not limited to Auditing, Accounting, Taxation, Transfer Pricing, Benchmarking and Certification, Customs and Tax Valuation, Prevention of Double Taxation, Tax Disputes, IFRS, International Accounting and Reporting, Feasibility Study, New Set-Up, Foreign Employment and Payroll, Mergers & Acquisitions (M&A), Due Diligence, Valuation, and Business Advisory services at international standards.
Yıldız Posta Cad. Akın Sitesi,
We are a transfer pricing consulting firm founded in 2008 and based in Calgary, Canada and are specialised in transfer pricing for corporate intercompany lending structures including in-house bank structures, senior and subordinated loans, intra- group guarantees and other related party financial transactions such as preferred equity, factoring transactions, swaps and other derivative transactions.
3, 1909 25A Street SW
Calgary Alberta T3E 1Y6
We are fast growing group of professional Accountants, Tax & Legal Consultants operating in the Egyptian market for years. During the past two decades we have acquired wide range of experience through serving significant number of multi-national and national companies.
Our partners are licensed qualified professionals, members of reputable national and international professional bodies.
“Adding Value to our Clients’ Business” is the Benchmark & Key Indicator to our Services Excellence and Success.
We are committed to offering a high standard of services that don’t only meet the needs of our clients, but also add value to their businesses.
No.179 – ¾ Zone Fourth district Arabella
New Cairo, Cairo
GRATA International is an international law firm, founded on April 22, 1992, and providing legal services in the countries of Asia, Europe and America.
GRATA International has offices in the following Asian countries Kazakhstan (Aksai, Aktau, Aktobe, Almaty, Astana, Atyrau, Ekibastuz, Karaganda, Kokshetau, Kostanai, Kyzylorda, Pavlodar, Petropavlovsk, Taraz, Temirtau, Shymkent, Uralsk, Ust-Kamenogorsk), China (Beijing), UAE (Dubai), Russia (Moscow), Azerbaijan (Baku), Kyrgyzstan (Bishkek), Mongolia (Ulan-Bator), Tajikistan (Dushanbe), Turkmenistan (Ashgabat), Turkey (Istanbul), Uzbekistan (Tashkent).
In Europe GRATA International has offices and representatives in Belarus (Minsk), Latvia (Riga), the Czech Republic (Prague), Switzerland (Zurich), the United Kingdom (London), the Netherlands (Amsterdam).
Also GRATA International has representatives in the USA (New York) and Canada (Vancouver).
104, M. Ospanov Street
REPUBLIC OF KAZAKHSTAN
Beecher Consulting is an independent Boston-based economic consulting firm. We specialize in the transfer pricing of goods, services and intangible property, and the valuation of going concerns and intangible assets for tax, business and litigation purposes.
344 Tappan Street
Brookline, MA 02445
Transfer Pricing for Hyperion (HTP) is an innovative software solution that empowers international companies to put transfer pricing under control. HTP allows the full design, calculation, simulation and automation of transfer pricing processes.
Delivering comprehensive audit trails and Year-end adjustments, the solution meets highest tax compliance requirements.
Case postale 5470
CH - 1211 Geneva 11
Founded in 2010 by experienced professionals, A&S is today one of the leading Finnish professional service providers. We are committed to serving as a trusted partner to multinational corporations by providing an extensive range of integrated legal, tax, transfer pricing and financial advisory services.
Our ambition is to be the leading cross-disciplinary end-to-end service and solution provider in the global market.
We highlight pragmatic approach and provide our clients with flexible, comprehensive and cost-effective solutions by utilizing our innovative award-winning tools and methodologies.
Mannerheimintie 16 A (5th floor)
Incorporated in the year 1981, Ashok Maheshwary & Associates has succeeded in proving itself as a chartered accountant firm of premier rank in India.and is actively involved with numerous companies, assisting them in various aspects related to Company Law matters, Company Audits, Internal Audits, Due Diligence, Direct Taxation, Indirect Taxation,, Advisory on Investing in India, Corporate Financial Consultancy and many more.
344, Tower B2, Spaze I-Tech Park
Sector - 49, Sohna Road
Gurgaon - 122018 Haryana
BMA advises national and international clients on the interpretation and application of the law governing federal, state and municipal taxes, including social security and international taxation matters, such as income from controlled foreign corporations, transfer pricing, treaties to avoid double taxation and international financings, maintaining a practical focus on minimizing our clients exposure to potential tax liabilities.
Av. Almirante Barroso, 52
31º andar - Cep: 20031-000 - Centro
Rio de Janeiro
We are based in Nagoya of central Japan, and we belong to Cosmos Group (Cosmos Tax Co. etc.), which is one of central Japan’s major consulting groups providing tax, accounting, or finance-related consultations.
We provide services for companies which already have international transactions, or which are considering international business.
We provide worldwide services in alliance with distinguished overseas consulting firms.
From Nagoya we have easy access to other main Japanese cities and provide highly cost-effective services. Our service now covers all major regions of the world. As we can provide preliminary discussion and proposal with free of charge, please contact us if your company has any transfer pricing or other international issues.
12 No. 21 No. 5 Cosmos Building 9th floor
Naka-ku, Nagoya Sakae 460-0008
Our team consists of highly qualified professionals and provides a full range of services preparing a report on controlled transactions and documentation, development and adaptation of internal regulations of companies to the national requirements, support of inspections carried out by fiscal authority, providing consultation, recommendation on business structuring.
Currently EUCON has significant transfer pricing caseload, despite that Ukrainian TP legislation came into force on 2013. Our company has a diverse clientele from agricultural, trade sectors, professional equipment producers and transportation.
In 2015 EUCON has won the Ukraine Transfer Pricing Firm of the Year award.
3 33 Tarasa Shevchenko blvd, Office 12
Kyiv 01032, UKRAINE
We are a consulting firm that provides a differentiating service, counting with specialists in the various tax matters. Our goal is to maximize our clients interests and add value to their business, optimizing their tax burden, all within a general strategic planning, lowering and preventing the tax, financial and economic liabilities.
Av. Apoquindo 3001 Piso 10 Oficina 1001
Mazars is at its clients service in English, French and German with almost 100 employees, among which there are several registered certified auditors, tax advisors, a number of registered certified accountants, many experts in international accountancy and one expert in financial advisory.
Rákóczi út 70-72
As one of the first Russian law firms to provide comprehensive legal support for FDI [foreign direct investment] projects implemented by multinational clients in Russia and continuous post-investment support for the largest multinational companies operating in Russia, we have accumulated considerable practical experience based on a profound understanding of all the nuances of Russia’s legal realities, social, economic and political developments, the local culture and the mentality and expectations of investors.
Floor 15 Entrance 7, WTC-II,
12 Krasnopresnenskaya nab.,
Moscow, 123610, RUSSIA
Founded in 1990, FBK now is one of the leading Russian firms providing more than 50 types of high-end professional services across all sectors of the economy.
The Companys client base includes dozens of major companies and government agencies, including Gazprom and the Bank of Russia.
Our lawyers and tax consultants from FBK Legal are recommended by the leading legal rankings such as Chambers Europe, Best lawyers and Legal-500, we are ranked 1 among Russian audit organizations, according to the leading rating Agency Expert RA.
101990, Myasnitskaya Street,
Penetra a really wide range of interests, abilities, and motivation is exciting and is a global organization consisting of distinguished persons. We have customers in all sectors and industry.
Cumhuriyet Avenue Suna Apartment
No79 6 (New No79), Floor6, Elmadag-Sisli
Market Facilitators provides consultancy services in the selection and implementation of the best financial strategy for the management of your treasury, as well as savings and investment alternatives that fit the cash flows of the company, in such a manner that the yield of the funds can be optimized. Market Facilitators can structure options depending on the nature of the assets that need to be financed and helping the company in a self-evaluation of its credit capacity, contemplating the development of enhancing elements of said capacity.
A Alberto Lynch 175
ICA is an independent supplier of FDI advisory, location selection and optimization and software development for both multinationals and governments. It is our mission to become world leader in FDI advisory through a combination of consulting and smart software tools.
1018 VN Amsterdam
VDB Loi Myanmar, a leading Myanmar law firm, employs over 40 lawyers and advisors in Yangon, and has a fully operational office in Nay Pyi Taw. The firm is a leader in foreign investment, M&A, telecommunications, energy, taxation, and real estate/infrastructure. Some of our major projects include a multibillion dollar telecom investment, the Thilawa Special Economic Zone, Hanthawaddy International Airport, the privatization of 3 SOEs, a US$400M mixed-use real estate development and assistance to 3 of the oil and gas supermajors.
Ranked as a Tier 1 law firm in Myanmar (IFLR) and awarded for its M&A achievements (Finance Monthly “M&A Law Firm of the Year-Myanmar”, Dealmakers “Myanmar Best M&A Law Firm”, Acquisition International “Leading Advisor 2013-Myanmar”), VDB Loi is widely recognized for its transactional experience.
Level 8, Centrepoint Towers
No. 65 Sule Pagoda Road & Merchant Street
Kyauktada Township, Yangon
We are a Pharmaceutical and Biotech capacity and facility transaction services and consulting company. Because of its foundation and origin in the pharmaceutical industry, PharmaBioSource is uniquely qualified to serve the Life Sciences Industry in its capacity needs. Our company was founded by pharmaceutical professionals and serves the Pharmaceutical Biotech industry exclusively.
121 West Wayne Avenue
Wayne, PA 19087
Our focus and unparalleled experiences in the Chinese tax related service field distinguish ourselves with other full scale law service firms and boutique law firms. As a rising star, M&T Lawyers is dedicated to provide professional tax advices and solutions to enterprises and individuals, and to provide recommendations and decision support to government agencies.
Suite 1905, Building 13
39 Dongsanhuan, zhonglu
Chaoyang District, Beijing, China
As tax law continues to increase in complexity and the stakes for businesses continue to rise, nothing is more important. Risk must be mitigated. Opportunities must be seized. Critical decisions must be made and implemented. Saffron Legal Services turns responsiveness into results. Imagine a privately held legal services firm that can provide objective, independent and, of course, responsive tax advice.
From global tax planning to navigating local laws, our tax professionals have a distinguished track record for advising in policy formulation and working with major companies and their investors to address complex tax issues. We understand the domestic and global tax environments. But more importantly, we work diligently to understand your business, your challenges, your goals, your needs. Let us respond to you today.
10 Akiogun Street, New Market Road
Oniru, Victoria Island
Accretive SDU provides business, tax and regulatory advisory services to build an efficient finance and global tax ecosystem for entrepreneurs.Its knowledge-based foundation and delivery propositions anchor finance and tax functions leaving its clients to focus on their business and core competencies. Accretive SDUs value proposition lies in its commitment to innovation, trust and speed. Accretive SDU delivers tailored solutions to optimally manage the finance and tax functions for businesses.
6th Floor, ‘Trade Centre’
#29/4, Race Course Road
Bangalore - 560 001
Valente Associati GEB Partners brings together seasoned specialized attorneys, certified public accountants, engineers, programmers, economists, and statisticians who are active in professional bodies, both nationally and internationally, as well as in research and the academia.
This allows us to form multidisciplinary teams capable of exceeding our clients’ every need. Our approach is dynamic and focused on delivering high-quality, comprehensive advice.
Viale Bianca Maria 45
Established in 1989, Yoon & Yang LLC is one of Koreas premier full service law firms, providing comprehensive legal solutions to clients around the world in all legal practice areas. The firms in-depth knowledge and systemically organized knowhow cover a broad array of experiences and 23 practice areas including tax and transfer pricing.
The professionals of Yoon & Yangs Tax Practice Group have been highly regarded for their expertise and industry experiences providing effective and creative solutions to tax and transfer pricing issues faced by clients.
23rd Fl., ASEM Tower
517 Yeongdong-daero, Gangnam-Gu
Raffles CPA is one of the leading consulting groups in Singapore and Malaysia providing a diverse range of business solutions and consulting services including Audit & Assurance, Corporate & Management Advisory, Corporate Finance & IPO, Offshore Advisory, and Tax advisory.
The Group is operated across 3 (three) offices in Singapore and Southern, Central of Malaysia.
Our clientele includes public listed companies, multi-national corporations, local small and medium companies representing a cross section of major industries.
69-1, Jalan Puteri 5/7
Bandar Puteri, 47100 Puchong
SORAINEN is a leading regional business law firm with fully integrated offices in Estonia, Latvia, Lithuania and Belarus. Since 1995, SORAINEN has been advising international and local organisations on all business law and tax issues involving the Baltic States and Belarus.
Uniquely, the firm boasts integrated regional teams covering all practice areas, a unified practice and quality management system and shared know-how base. Full integration and combining the resources of all four offices enables SORAINEN to provide seamless service to clients in local and cross-border assignments.
Kr. Valdemāra iela 21
Wij zijn een zelfstandig en onafhankelijk corporate finance adviesbureau gespecialiseerd in waarderingsvraagstukken (valuation). Wij hebben jarenlange ervaring opgebouwd met de meest uiteenlopende en complexe waarderingsvraagstukken en transacties bij familiebedrijven, instellingen en beursfondsen.
Als Register Valuators zijn wij lid van het NIRV (Nederlands Instituut voor Register Valuators), als gerechtelijke deskundige ingeschreven bij het LRGD (Landelijk Register voor Gerechtelijke Deskundigen) en als member of fellow verbonden aan het RICS (Royal Institution of Chartered Surveyors).
Talanton Valuation Services
1081 KL Amsterdam
Taxonity provide transfer services in particular regarding valuation of management fee, license fees and suport in the scope of IT,HR or accounting.
We prepare benchmark studies based on Amadeus, Tegiel, ktMine, Royalty Range databases.
Sky Office Center
Ul. Rzymovskiego 31
We understand you want an advisor who can provide more than just accounting solutions. Our CPAs and advisors offer specialized skills and expertise, as well as the winning attitude, character and communication skills necessary to help clients achieve their objectives. Accounting for numbers—accurately, objectively and with integrity—is at the heart of our business. But we are also professional, prepared, attentive and ready to deliver our services with PRIDE: passion, respect, integrity, discipline and excellence.
BKD is a trusted, national CPA & advisory firm that understands your business and delivers the resources you need with a service style you’ll value.
2800 Post Oak Blvd
Houston, TX 77056
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