Effective Date / last updated: 30 December 2025

Compliance & Communication Statement

Purpose of This Statement

This statement sets out the principles governing how GMTS communicates with individuals regarding international tax, cross-border, global mobility, and related matters. It is intended to ensure transparency, regulatory compliance, and appropriate expectations for recipients of our communications.

Informational Nature of Communications

All emails, newsletters, case studies, guides, presentations, website content, and other materials distributed by GMTS are provided for general informational and educational purposes only.

They are not intended to constitute, and should not be interpreted as, legal advice, tax advice, accounting advice, immigration advice, or investment advice in any jurisdiction.

No communication from GMTS should be relied upon as a substitute for obtaining advice from appropriately qualified professional advisers who are familiar with your specific facts and circumstances.

No Client Relationship Created

Receipt of, or interaction with, GMTS communications does not: – create a client–advisor relationship – constitute engagement or retention of GMTS – impose any duty of care or professional obligation

A formal advisory relationship is established only through a separate written engagement agreement.

Case Studies and Examples

Any case studies, scenarios, figures, or examples referenced in GMTS communications: – are illustrative only – are based on anonymised, simplified, or composite situations – do not represent guarantees of outcomes – should not be assumed to apply to any specific individual or structure

Actual tax, legal, and regulatory outcomes depend on the facts, timing, jurisdictions involved, and applicable domestic laws and treaties.

Jurisdictional Variability

Tax, immigration, and regulatory rules: – vary significantly by country and region – change frequently – may be applied differently by authorities depending on circumstances

Information that is accurate at the time of publication may become outdated or be subject to different interpretation.

No Guarantees or Promises

GMTS does not guarantee: – tax savings – eligibility for any special tax regime or relief – acceptance of positions by tax or other authorities – avoidance of audits, penalties, or disputes

References to potential savings, penalties, or exposures are indicative only and should not be construed as promises or predictions.

Regulatory and Ethical Standards

GMTS seeks to ensure that its communications: – are accurate and balanced – avoid misleading or exaggerated claims – comply with applicable advertising, professional conduct, and consumer protection standards

We do not encourage aggressive, artificial, or non-compliant tax planning.

Professional Advice Recommendation

Before making decisions relating to: – tax residence – cross-border work or mobility – reporting of income or assets – equity compensation – use of special tax regimes

You should consult your own legal, tax, accounting, and immigration advisers who can assess your personal situation in detail.

Contact and Clarification

If you have questions regarding this compliance statement or the nature of our communications, you may contact GMTS for clarification.

This Compliance & Communication Statement applies to all GMTS informational communications unless expressly stated otherwise.