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Each profile is updated periodically. The date of the last update is shown on the cover of each jurisdiction's chapter.
Note: changes in local tax law or practice may have occurred since those dates. The information contained in each chapter is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received, or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.