Committee Members

George B. Bazinas Anagnostopoulos Bazinas Fifis Athens Greece Ricardo W. Beller Marval, O'Farrell & Mairal Buenos Aires Argentina Agustin Berdeja-Prieto Berdeja y Asociados, S.C. Mexico, D.F. Mexico Barbara K. Day (Reporter) Overseas Private Investment Corp. Washington, DC USA Robin Dicker 3/4 South Square London, England Thomas B. Felsberg Felsberg e Associados Sao Paulo, Brazil

Professor Richard H. Fisher Blake Dawson Waldron Sydney, NSW Australia Robert van Galen Nauta Dutilh Amsterdam The Netherlands Dr. Burkard Göpfert Gleiss Lutz Munich Germany Pekka Jaatinen Castren & Snellman Helsinki Finland Odd Swarting Setterwalls Stockholm Sweden Miguel Torres Iuris Valls Abogados Barcelona Spain

Committee Chairs Hon. James L. Garrity Shearman & Sterling New York, U.S.A. T 212-848-4879 F 646-848-4879 Mr. Justice Ralph H. Zulman Supreme Court of Appeal of South Africa Parklands, South Africa T 27 11 788 4160 F 27 11 880 2067

Mandate & Activities

This Committee is responsible for the III’s analysis of the complex issues that emerge from insolvencies of sovereign and near-sovereign entities. It is a responsible for a presentation made earlier this year to the United Nations on a system for managing potential defaults by sovereign borrowers.

Committee Materials

Should the Sovereign be Paid First? A Comparative International Analysis of the Priority for Tax Claims in Bankruptcy

By Barbara K. Day, Senior Counsel, Overseas Private Investment Corporation Published in the American Bankruptcy Law Journal: Reprinted with permission. Washington, D.C. Fall 2000

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