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The information provided by The Taxation Institute of Hong Kong (the “Institute”) on this website is for general guidance and reference only. Whilst the Institute will keep the contents of this website accurate and up-to-date, no warranty or guarantee, express or implied, is given as to the accuracy and completeness of the information. In no event shall the Institute, its members, council members, agents and employees be liable for any loss and damages arising from or related to the use of the contents.

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