The information contained on this website is intended solely to provide general guidance on matters of interest for the personal use of the reader. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in the information contained on this website.
Accordingly, the information on this website is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice or services. As such, it should not be used as a substitute for consultation with a professional tax adviser. Before making any decision or taking any action, you should consult a Global Tax Centre professional.
While we have made every attempt to ensure that the information contained on this website has been obtained from reliable sources, Global Tax Centre is not responsible for any errors or omissions, or for the results obtained from the use of this information. Nothing herein shall to any extent substitute for the independent investigations and the sound technical and business judgment of the reader. In no event will Global Tax Centre, or its partners or employees, be liable to you or anyone else for any decision made or action taken in reliance on the information on this website or for any consequential, special or similar damages.
Certain links on this website connect to other websites maintained by third parties over whom Global Tax Centre has no control. Global Tax Centre makes no representations as to the accuracy or any other aspect of information contained in other websites.
The content on this website is copyrighted and proprietary, any unauthorized use of any materials on this website may violate copyright, trademark and other laws. Should a user download the materials on the website for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials or on any copies of the material. Materials on the website may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from Global Tax Centre.