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No person, entity or corporation should act or rely upon any matter or information as contained or implied within this website without first obtaining advice from an appropriately qualified professional person or firm of advisors, and that such advice specifically related to their particular circumstances. This information should not be regarded as offering a complete explanation of the taxation matters that are contained within this website.

This website has been created on the express terms and understanding that the designers and the authors are not responsible for the results of any actions which are undertaken on the basis of the information which is contained within this website, nor for any error in, or omission from, this website.

The publishers and the authors expressly disclaim all and any liability and responsibility to any person, entity or corporation who acts or fails to act as a consequence of any reliance upon the whole or any part of the contents of this website.  PKF Malta is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms