The content is based on information current as of 1 September 2012, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local EY office to obtain updated information.
This publication should not be regarded as offering a complete explanation of the tax matters referred to and is subject to changes in the law and other applicable rules. Local publications of a more detailed nature are frequently available. Additional reading materials are suggested at the end of most chapters, and readers are advised to consult their local EY professionals for further information.
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