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No content of this website should be regarded as opining on legal issues, nor otherwise relied on as professional advice, and no person should take any action, or refrain from action, based on any statement in this website.

For professional advice, viewers should seek specialized consultation with qualified advisors. Kery Cruz Website and Lill Martínez disclaims any liability based on or in connection with any content of this website, including any reliance on such content

We are not qualified or authorized to give legal advice on any jurisdiction other than Panama and none of the information in this site is to be construed as tax planning advice or advice on any law other than Panamanian law.

We will communicate by email with you if you so prefer, but beware that said communications may not be as confidential as necessary to preserve client-attorney privilege.

No responsibility for loss occasioned directly or indirectly to any person acting or refraining from acting wholly or partially upon or as a result of the material in this website or for any error in or omission from this website can be accepted by the publisher or any author, editor, contributor or consultant or any company referred to herein.

Nothing in this website is intended nor should it be interpreted as, in any way, sanctioning, advocating or condoning directly or indirectly the commission of any unlawful act or omission by any person or company in any jurisdiction or the use of offshore structures for any illegal or fraudulent purpose.

All material included in our web site is for informational purposes only and may not reflect the most current legal developments. The information should in no way be taken as an indication of future results. The material contained herein is not offered as legal or any other advice on any particular matter. Lill Martínez and the contributing authors expressly disclaim all liability to any person in respect of anything and in respect of the consequences of anything done or omitted to be done wholly or partly in reliance upon the whole or any part of the contents of www.kerycruz.com. Transmission of this information is not intended to create and receipt does not constitute an attorney-client relationship between Lill Martínez and the user or browser. No client or other reader should act or refrain from acting on the basis of any matter contained in www.kerycruz.com website without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue. Lill Martínez, www.kerycruz.com, nor any of their subsidiaries or affiliates are responsible for any third party contents which can be accessed through this website.

Lill Martínez provides this web site as a service to its clients, Internet subscribers, online readers and the community using the World Wide Web. This web site contains information of a general nature and is not intended as legal advice. While the information on this web site is updated periodically, additional facts or future developments may affect the content of the site and no guarantee is given that the information provided is correct, complete, or up-to-date. Lill Martínez assumes no liability or responsibility for any errors or omissions in the content of this website. Information located on this website may not reflect the current law. You should seek the advice of an attorney before acting or relying upon any information in this web site.

Users should not act upon any information in this web site without first directly consulting legal counsel of their own.

Transmission of information in www.kerycruz.com web site is not intended to create, and receipt does not constitute, an attorney-client relationship. Internet subscribers, online readers and the community using the World Wide Web ("users") should not rely upon the presentation of this information or transmission of an e-mail message to Lill Martínez through this web site to create an attorney-client relationship.

E-mail is provided as a convenience in communicating with the legal professionals at Lill Martínez or www.kerycruz.com. Contact by e-mail does not alone create an attorney-client relationship. If you contact us by e-mail regarding a matter in which us does not represent you, any information you communicate may not be treated as privileged or confidential. Please remember that Internet e-mail is not secure and messages sent to us or any of ours employees should not contain sensitive or confidential information unless the messages are adequately encrypted. Such information must be transmitted by hand delivery, express mail, the postal service, or facsimile to be considered privileged.

Further, e-mail transmission is not guaranteed as error-free. Lill Martínez and www.kerycruz.com therefore does not accept liability for any errors or omissions in the contents of any messages that arise out of e-mail transmission. If verification is required, please request a hard copy version. We make no representation concerning the absence of viruses in any e-mail or its attachments, if any.

This web site may contain links to other legal areas of interest and does not imply that Lill Martínez neither www.kerycruz.com is affiliated or associated with, or endorses, or is legally authorized to use any trade name, registered trademark, logo, seal, or copyrighted symbol so used. Lill Martínez neither www.kerycruz.com is not responsible for third party content accessed through or linked to our website.

KeryCruz/ Lill Martínez reserves the right not to accept clients.

The web site contains links to other websites. Lill Martinez, www.kerycruz.com neither Kery Cruz are responsible for these sites and makes no representation as to their content, quality, safety, privacy practices or suitability. The inclusion of these sites does not serve as an endorsement of any of these sites. www.kerycruz.com is not responsible for any third party contents which can be accessed through this web site.