To comply with the requirements of Circular 230, which provides regulations governing certain conduct of U.S. tax advisors and CPA’s giving written advice with
respect to U.S. tax matters,
please be aware that any U.S. federal tax advice contained in this communication is not intended to be
used
and cannot be used by you or any other person for the purpose of (i) avoiding penalties that may be imposed under the Internal Revenue Code or (ii) promoting,
marketing or recommending to another party any tax-related matter addressed herein.