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Attention: Please read these terms carefully before using the website of the Malta member firm of Grant Thornton ("Grant Thornton"). By using this website you indicate that you accept these terms. If you do not agree to these terms (the "Terms") kindly do not use this website.

Grant Thornton either owns the intellectual property rights in the underlying HTML, text, images, audio clips, video clips, software and other content (collectively, the "Content") that is made available to you on this website, or has obtained the permission of the owner of the intellectual property in such Content to use the Content on this website. Except as provided in these Terms, Grant Thornton prohibits the redistribution or copying of any Content on this website without its express written permission.

Grant Thornton hereby authorizes you to display on your computer, download and print pages of this website, subject to the following provisions: (i) the copyright notice appears on all such printouts; (ii) the information will not be altered in any manner; and (iii) the Content is only to be used for personal educational and non-commercial use and will not be redistributed, broadcast or copied to any other media.

The trademarks, logos, and service marks displayed on this website, including, but not limited to Grant Thornton are registered and unregistered trademarks of Grant Thornton and others. Nothing contained on this website should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any trademark displayed on this website without the express written permission of Grant Thornton or such third party that may own the trademarks displayed on this website. Your misuse of the trademarks displayed on this website, or any other Content on this website is strictly prohibited.

User submissions
For an explanation of the practices and policies of Grant Thornton related to the collection, use and storage of our users' information, please read our privacy policy. You are prohibited from posting or transmitting to or from this website any unlawful, threatening, libellous, defamatory, obscene, pornographic or other material that would violate any applicable law.

External links
Grant Thornton may provide links to third party websites, and some of the content appearing to be on this website may in fact be supplied by third parties (for example instances of framing of third party websites or incorporation of content through framesets). Grant Thornton assumes no liability for any damages you may suffer from visiting such linked websites, including without limitation, damages caused by computer viruses, trojan horses or other destructive/disruptive code which may be downloaded from such linked websites.

Any links contained on this website shall not be construed as an endorsement by Grant Thornton of any such linked website. Grant Thornton has not reviewed or researched the full content on these linked websites and shall not be held responsible should you encounter any materials that may appear inaccurate, indecent or illegal. If you visit such a website that is linked to this website, please contact This e-mail address is being protected from spambots. You need JavaScript enabled to view it and we will determine if the link should be removed from this website.

You may not provide a link to this website without our express written permission. If you would like to provide a link to this website, please contact This e-mail address is being protected from spambots. You need JavaScript enabled to view it .

The content of this website is provided "as is" without any warranties of any kind including warranties of merchantability, fitness for a particular purpose, or non-infringement of intellectual property.

Although Grant Thornton uses reasonable efforts to maintain the accuracy and currency of the Content of this website, Grant Thornton makes no warranties or representations as to its accuracy or currency. This website may contain typographical errors and technical inaccuracies. Grant Thornton assumes no liability or responsibility for any errors or omissions in the Content of this website.

Although Grant Thornton uses reasonable efforts to ensure that all software provided at this website is suitable for use on a wide variety of computer systems, you should take reasonable and appropriate precautions to scan for computer viruses and ensure compatibility of the software with your specific computer system. Grant Thornton may update and/or modify the information contained on this website at any time and without notice.

Limitation of liability
In no event will Grant Thornton, its affiliates, agents or other third parties mentioned in this website be liable for any damages whatsoever (including, without limitation, damages resulting from lost profits, loss of prospective economic advantage, lost data or business interruption) arising out of the use, inability to use, or the results of use of this website, any websites linked to this website, or the content contained on any or all such websites, whether based on warranty, contract, tort or any other legal theory and whether or not advised of the possibility of such damages, or for any claim by another party. If your use of the content on this site results in the need for servicing, repair or correction of equipment or data, you assume all costs thereof.

If you breach any of these Terms, your authorization to use this website automatically terminates and you must immediately destroy any downloaded or printed Content.

Grant Thornton will aggressively enforce its intellectual property rights to the fullest extent of the law.

If any provision of these Terms shall be unlawful, void or unenforceable for any reason, then any such provision shall be deemed severable to the extent that it is lawful, void or unenforceable, but shall not affect the validity or enforceability of the remaining provisions.

These terms are governed by the laws of Malta. Any dispute arising from these Terms shall be resolved exclusively in Malta by the courts of Malta.

By using this website, you agree to be bound by these Terms and consent to the collection, use and storage of your information by Grant Thornton in the manner described in our privacy policy. Grant Thornton reserves the right to make changes to these Terms and our privacy policy from time to time. When using this website, you should review the current Terms and privacy policy to determine if they have been amended since your last visit.

Grant Thornton International disclaimer

Grant Thornton International Limited and the member firms are not a worldwide partnership. Services are delivered independently by the member firms. 'Grant Thornton' refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires.

Our opinion is given in terms of our current engagement letter and is limited to the conclusions specifically set forth herein and is based on the completeness and accuracy of the assumptions, facts and representations made to us. If any of these assumptions, facts and representations is not entirely complete or accurate, it is imperative that we are informed immediately, as the inaccuracy or incompleteness thereof could have a material effect on our conclusions. In rendering our advice, we are relying upon the currently applicable relevant provisions of Maltese law as amended to date (without regard to EU law except to the extent specifically indicated), the regulations made thereunder, and the judicial and administrative interpretations thereof as these are applicable and known to us as at the date hereof. We shall not update our advice for subsequent changes or modifications to the law and regulations or to the judicial and administrative interpretations thereof. We express no opinion on the tax of any jurisdiction other than Malta or on any other matter.

Furthermore, we express no assurance or guarantee that our views will necessarily accord with those of any competent authority in whole or in part. This advice is strictly limited to the matters stated herein and does not apply, by implication or otherwise, to any other matter. This advice is furnished to you on the basis that it is for your sole benefit and use.