BEGIN:VCARD
VERSION:3.0
FN;;CHARSET=utf-8:Esther Lau
N;CHARSET=utf-8:Lau;Esther;
ADR;CHARSET=utf-8;ENCODING=QUOTED-PRINTABLE;WORK:;;10 - 12 Boulevard Roosevelt;Luxembourg;;2450;Luxembourg
TEL;WORK:+ 352 26 18 44 210
EMAIL;CHARSET=utf-8; INTERNET:esther.lau@bakermckenzie.com
TITLE;CHARSET=utf-8;ENCODING=QUOTED-PRINTABLE:Tax Specialist
ROLE;CHARSET=utf-8:
ORG;CHARSET=utf-8:Baker & McKenzie Luxembourg
URL; WORK;CHARSET=utf-8:https://www.bakermckenzie.com/en/people/l/lau-esther
PHOTO;TYPE=JPEG;ENCODING=b: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
END:VCARD
;

