to provide services and advice in the fields of taxation, accounting and management, as well as the production, distribution and trade of software and web-based services. The company also aims to conduct research and development in the fields of construction, real estate and general business, as well as providing services and advice in these areas, including the purchase and sale of real estate, with the proviso that if real estate were to be acquired in Switzerland, directly or indirectly, its use would be exclusively commercial. Furthermore, the company aims to provide services in the field of concierge services and restaurant operations, as well as the trade of goods of all kinds. The company may establish branches and subsidiaries and may participate in other companies, both in Switzerland and abroad, and, in general, engage in any activity directly or indirectly related to its purpose. The company may acquire, hold and dispose of real estate, both in Switzerland and abroad. It may carry out, either on its own account or on behalf of third parties, all financial transactions, as well as act as guarantor or surety for subsidiaries or third parties.