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GlobalVATCoTM refers to a network of member firms and their related entities. Each of its member firms are legally separate, independently operating entities. GlobalVATCoTM does not provide services directly to clients. All services are provided by the local, aforementioned member firms and/or GlobalVATCoTM  independent contractors, which cannot bind each other in respect of third parties. Each of the aforementioned member firms and independent contractors are liable for only their own, and not each other’s, acts and omissions. In the United States, the services are provided by GlobalVATCo LLC, a California limited liability company, or its affiliates. In Switzerland, the services are provided by GlobalVATCo GmbH, a Swiss limited company registered with the trade register in Switzerland under number CHE-186.972.618.