Any views expressed in this message are based on the facts and information provided to us. If these facts or information are incorrect, incomplete or change, this may affect our views. We expressed our based on our interpretation of the relevant authority and practice, which is bound to change over time. You should keep yourself abreast of developments that may affect our views. Other advisors or authorities, including the tax authorities, may not share our views. Although the members, staff and consultants of PvdZ Consulting perform their duties with the utmost diligence and with reasonable care, we do not provide assurance that the views expressed herein will be accepted by any person or that these views will be upheld by the tax authorities or a court of law. PvdZ Consulting’s liability for any claims arising from the views expressed in this email is limited to the fees charged for the assignment that this email forms part of. This message is intended solely for the benefit, information and use the person to whom this message is addressed and the organization that he/she is affiliated with. It should not be distributed to third parties without prior written consent. We do not accept responsibility for a third party who relies on this message.

Any views expressed in this message are based on the facts and information provided to us. If these facts or information are incorrect, incomplete or change, this may affect our views. We expressed our based on our interpretation of the relevant authority and practice, which is bound to change over time. You should keep yourself abreast of developments that may affect our views. Other advisors or authorities, including the tax authorities, may not share our views. Although the members, staff and consultants of PvdZ Consulting perform their duties with the utmost diligence and with reasonable care, we do not provide assurance that the views expressed herein will be accepted by any person or that these views will be upheld by the tax authorities or a court of law. PvdZ Consulting’s liability for any claims arising from the views expressed in this email is limited to the fees charged for the assignment that this email forms part of. This message is intended solely for the benefit, information and use the person to whom this message is addressed and the organization that he/she is affiliated with. It should not be distributed to third parties without prior written consent. We do not accept responsibility for a third party who relies on this message.