![]() Thank you again for choosing to tour with us! We greatly appreciate your understanding and cooperation. Level of assessment (LOA) owner's manual On a personal level, a non-arm’s length transaction can have significant tax implications for both the buyer and seller.ĭuring the actual trip, the tour guide or driver has the right to appropriately adjust the tour sequence, stay time or assembly time of scenic spots according to the weather, traffic, and other conditions to ensure the smooth progress of the trip.
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