This general information material is protected under copyright. The written consent and permission of the authors is required for the copying or reproduction of the whole or any part of this general information material by any means, as well as for the utilisation of the contents of this general information material in other publications. The authors assume no responsibility for any typing, setting or printing errors that may occur in the material. The information provided should not be concrete taxation advice. The authors assume no responsibility for any possible losses which may arise as a result of misuse of the information. © Laveco Marketing Ltd, Belize - 2000-2014

This general information material is protected under copyright. The written consent and permission of the authors is required for the copying or reproduction of the whole or any part of this general information material by any means, as well as for the utilisation of the contents of this general information material in other publications. The authors assume no responsibility for any typing, setting or printing errors that may occur in the material. The information provided should not be concrete taxation advice. The authors assume no responsibility for any possible losses which may arise as a result of misuse of the information. © Laveco Marketing Ltd, Belize - 2000-2014