Whilst every effort has been made to ensure that the information contained herein is correct and up-to-date, this publication should not be relied upon without obtaining appropriate advice. Responsibility for loss occasioned directly or indirectly to any person acting or refraining from acting wholly or partially upon or as a result of the material in this publication or for any error in or omission from this publication can not be accepted by the publisher or an author, editor, contributor or consultant or any company referred to herein. Nothing in this publication is intended nor should it be interpreted as in any way sanctioning, advocating or condoning directly or indirectly the commission of an unlawful act or any illegal or fraudulent purpose. The information provided is not intended for distribution to, or use by, any person or entity in any jurisdiction or country where such distribution or use would be contrary to law or regulation or which would subject Gustavia or its subsidiaries and affiliates to any registration requirement within such jurisdiction or country. This publication is distributed on the understanding that the publisher is not engaged in rendering legal, accounting or other professional advice or services.

WARNING FOR UNITED STATES CITIZENS AND RESIDENT ALIENS
United States citizens and resident aliens are specifically advised and warned that they should seek appropriate and timely tax and legal advice from a qualified professional licensed to render such professional advice before establishing any offshore structure, US citizens and resident aliens should also ensure that they are professionally advised on the onerous restrictions and reporting requirements that the acquisition of an offshore structure may involve.