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The information contained in this website is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subject(s). Whilst every effort has been made to ensure accuracy, information contained in this website may not be comprehensive and readers should not act upon it without seeking professional advice.

Accordingly, the information in this website is not intended to constitute tax or any other professional advice, consultation or services.

Before making any decision or taking any action which might affect your personal finances or business, you should consult Xpatria Tax & Consulting Ltd. or another qualified professional adviser.

Based on the fundamental universal condition of the electronic communication process, Xpatria Tax & Consulting Ltd. does not guarantee or warrant this website will be uninterrupted, without delay, error-free, omission-free or free of viruses.

Therefore, this website and the information contained herein is provided ‘as is’, and Xpatria Tax & Consulting Ltd. makes no express or implied representations or warranties regarding the accuracy or completeness of the information provided in or through this website, including any hypertext links or any other items used directly or indirectly from this website.

Without limiting the foregoing, Xpatria Tax & Consulting Ltd. does not warrant that the document or information will meet any particular criteria of performance or quality.

Xpatria Tax & Consulting Ltd. expressly disclaims all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, security, timeliness, completeness and accuracy.

Xpatria Tax & Consulting Ltd. reserves the right to make changes to the website and its contents at any time and without notice.

Your use of this website and the information contained in it is at your own risk.

You assume full responsibility and risk of loss resulting from the use of this website or the information contained in it.

None of Xpatria Tax & Consulting Ltd.’s partners, employees or agents will be liable for any direct, special, indirect, incidental, consequential or punitive damages or any other damages whatsoever, whether in an action of contract, statute, tort (including, without limitation, negligence) or otherwise, relating to the use of this website or the information contained in it.

If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply.

Certain links in this website lead to resources maintained by third parties over whom Xpatria Tax & Consulting Ltd. has no control. Xpatria Tax & Consulting Ltd. does not make any representations or warranties as to the accuracy of, or any other aspect relating to, those resources.

Xpatria Tax & Consulting Ltd. is obligated to protect its reputation and therefore reserves the right to request removal of any link to this website.

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This website ( and all information and graphics contained therein, belong to Xpatria Tax & Consulting Ltd.

Copyright and all intellectual property rights of any information and graphics on this website are vested in Xpatria Tax & Consulting Ltd. and reserved, subject to any contrary indication.

No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical or otherwise, including photocopying, facsimile transmission, recording, re-keying or using any information storage and retrieval system without permission in writing from Xpatria Tax & Consulting Ltd..

‘Information’ includes (without limitation) any statement of fact or opinion, advice, data, documents or computer readable material in any form whatsoever.