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BACKGROUND Don Manuel Garca Ferrer is self-employed and is dedicated to installing air conditioners. His friend, Mr. Antonio Lpez Hernndez, has decided to set up

BACKGROUND Don Manuel GarcÃa Ferrer is self-employed and is dedicated to installing air conditioners. His friend, Mr. Antonio LÃ³pez HernÃ¡ndez, has decided to set up a Business Accounting and Taxati...

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