This Handbook is designed for business people of ASEAN Member States, Australia and New Zealand. In aid of understanding, some examples have been provided, but these are mere illustrations and do not provide judgment and do not constitute commercial or legal advice. Views or conclusions may have also been expressed but these should NOT be taken as legal or commercial advice. Any part of the content of this publication (including images, graphics, trademarks or logos) is only intended for informational and educational and educational purpose only. The author and the ASEAN Secretariat have taken due diligence in the preparation of this publication. However, they shall not be held liable for any omissions or inaccuracies in the content of this publication. Neither the authors, the ASEAN Secretariat, Australian and New Zealand Governments accept any liability for any claims, loss or expenses that may arise or arising from use