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Angerona Group does not provide US tax advice. Accordingly, any discussion of US tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of avoiding US tax obligations.

Neither Angerona Group nor any of its officers provide US tax or legal advice. It is strongly recommended that you consult with tax / legal counsel regarding any matter in this information memo. Angerona Group is focused on citizens and residents of Latin American countries. It is strictly intended for non-USA citizens / non-USA residents and their families.