The material in this web site has been prepared by JSA Tax Consultancy B.V. for informational purposes only and should not be considered as tax advice. Transmission of this information is not intended to create and receipt of it does not constitute a relationship of tax advisor and client. Internet subscribers and online readers should not act upon this information without seeking professional advice.

Any information sent to JSA Tax Consultancy B.V. via e-mail or through the JSA Tax Consultancy B.V. web site is intended only for the person or entity to which it is addressed. We exclude any liability for the content of any received information, or for the consequences of any actions taken or not taken on the basis of the information provided to us in the received e-mail.

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