The information contained in this site is for general guidance on matters of interest only. 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 site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein 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 advisors. Before making any decision or taking any action, you should consult a Tervuren GMS professional.

While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, Tervuren GMS is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this site 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 will Tervuren GMS, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in this site connect to other websites maintained by third parties over whom Tervuren GMS has no control. Tervuren GMS makes no representations as to the accuracy or any other aspect of information contained in other websites.

Alliott Global Alliance is an Alliance of independent, law, accounting and specialist advisory firms, working across the world Together as One. As a proud Member, we share a common goal: to learn and share knowledge, resources and opportunities in order to make the world smaller and our businesses stronger. We lead by example and work with a spirit of generosity and openness — so that together, we can continue to fulfill our ambitions, gain greater experience and drive mutual success. Please click here to read more about our global Alliance