[Excerpt] This publication has been prepared for clients and professional associates of Baker of McKenzie.It is designed to provide accurate and authoritative information in regard to the subject matter covered. For this reason, the information contained herein should not be relied upon as legal advice or regarded as a substitute for detailed advice in individual cases.The services of a competent professional adviser should be obtained in each instance so that applicability of the relevant jurisdictions or other legal developments to the particular facts can be verified.