The company's purpose is to provide consulting services in the field of tax law, auditing, fiduciary and corporate consulting, as well as in related legal areas, both domestically and internationally. The company may engage in all commercial and financial transactions that are directly or indirectly related to this purpose. The company may establish branches and subsidiaries both domestically and internationally, and may participate in other companies both domestically and internationally, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property both domestically and internationally. It may also arrange financing on its own account or for the account of others, as well as provide guarantees and sureties for subsidiaries and third parties.