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The information contained in this website is for general guidance and is intended to offer the user general information of interest. 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 information contained in this website.

Accordingly, the information on this website is provided with the understanding that the authors are not engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should always consult a TAXPATRIA® professional.

While we have made every attempt to ensure that the information contained in this website has been obtained from reliable sources, TAXPATRIA® is not responsible for any errors or omissions, or for the results obtained from the use or misuse of this information.

All information in this website is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event can TAXPATRIA® be held liable for any decision made or action taken in reliance on the information in this website or for any consequential, special or similar damages, even if advised of the possibility of such damages.

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TAXPATRIA® and the TAXPATRIA® logo are registered trademarks of Falcon Group BV (BE 0837.520.962). Use of these marks requires express permission from, and a license agreement with Falcon Group BV. Unauthorized use of these trademarks will be prosecuted to the fullest extent of the law. To request this written approval, use the “Contact us” feature.