<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//ustaxservices.ch/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://ustaxservices.ch/services/owning-us-real-estate-and-minimizing-withholding-tax/</loc>
		<lastmod>2024-03-10T22:00:25+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_217901801.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/death-and-us-estate-tax/</loc>
		<lastmod>2024-03-10T22:06:56+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_243397040.webp</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/gifting/</loc>
		<lastmod>2024-03-10T22:11:50+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_295677272.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_381869675-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_479557789-768x456.jpeg?crop=1</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/receiving-a-gift-from-a-non-us-person/</loc>
		<lastmod>2024-03-10T22:21:26+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_479557789.webp</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/green-card-compliance/</loc>
		<lastmod>2024-03-10T22:23:12+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_418053355.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/expatriation-and-renouncing-citizenship/</loc>
		<lastmod>2024-03-10T22:24:34+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2023/03/AdobeStock_292367762.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_200881744-1200x1200.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_159343970-1200x1200.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_381676459-1200x1200.jpeg?crop=1</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/expatriation-services/</loc>
		<lastmod>2024-03-10T22:29:35+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_200881744.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/international-tax-identification-numbers/</loc>
		<lastmod>2024-03-10T22:48:18+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_505016081.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_505016081-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_482786210-768x456.jpeg?crop=1</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/renewing-an-itin/</loc>
		<lastmod>2024-03-10T22:50:03+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_482786210.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/obtaining-an-itin/</loc>
		<lastmod>2024-03-10T22:51:48+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_505016081.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/us-federal-income-tax-preparation/</loc>
		<lastmod>2024-03-10T23:03:46+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_357724080.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/information-returns-for-foreign-corporations-and-partnerships-5471-8865/</loc>
		<lastmod>2024-03-11T11:24:55+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_306465994.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/estate-tax-and-compliance/</loc>
		<lastmod>2024-03-11T11:30:56+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_424057482.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/irs-amnesty-procedures/</loc>
		<lastmod>2024-03-11T11:35:38+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_81259697.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_354044057-1200x1200.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_213181560-1200x1200.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_358632171-1200x1200.jpeg?crop=1</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/streamlined-filing-procedure/</loc>
		<lastmod>2024-03-11T11:38:52+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_354044057.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/delinquent-fbar-submission-procedure/</loc>
		<lastmod>2024-03-11T11:49:56+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_213181560.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/state-income-tax-preparation/</loc>
		<lastmod>2024-03-11T11:54:20+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_440616688.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/pre-expatriation-planning/</loc>
		<lastmod>2024-03-11T12:13:59+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_159343970.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/post-expatriation-compliance/</loc>
		<lastmod>2024-03-11T12:35:38+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_381676459.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/us-expansion/</loc>
		<lastmod>2024-03-11T12:42:58+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2022/10/AdobeStock_312269858.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/foreign-corparation-returns/</loc>
		<lastmod>2024-03-11T12:46:34+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_356084128.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_306465994.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_242306308.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_302635109.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/partner-representation-services/</loc>
		<lastmod>2024-03-11T13:50:43+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_380907196.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/form-8832-services/</loc>
		<lastmod>2024-03-11T14:06:51+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_332552710.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/fatca-services/</loc>
		<lastmod>2024-03-11T14:12:04+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2023/03/AdobeStock_168468571.webp</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/assistance-for-delinquent-filers/</loc>
		<lastmod>2024-03-17T09:46:38+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_96197654.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_192113867-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_558173012-768x456.jpeg?crop=1</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/relief-procedure-for-certain-former-citizens/</loc>
		<lastmod>2024-03-18T09:33:35+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_358632171.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/ein-application/</loc>
		<lastmod>2024-03-23T17:11:56+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2017/06/pexels-pavel-danilyuk-8111853.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/fbar-filing-services/</loc>
		<lastmod>2024-03-24T07:31:01+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_558173012.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_96197654-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_192113867-768x456.jpeg?crop=1</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/funds-and-partnerships-k1s-k2s-k3s/</loc>
		<lastmod>2024-03-24T09:39:55+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_403776420.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/reclaiming-us-withholding-tax/</loc>
		<lastmod>2024-09-06T13:25:10+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_485309838.webp</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/trusts-tax-and-compliance/</loc>
		<lastmod>2024-09-06T13:59:14+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_273890985.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/international-tax-planning/</loc>
		<lastmod>2025-05-28T17:34:45+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2023/03/AdobeStock_130445191.webp</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_504542620.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/crs/</loc>
		<lastmod>2025-05-28T17:47:05+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_504542620.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/tax-withholdings/</loc>
		<lastmod>2025-05-28T19:41:01+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_401183062.webp</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_485309838-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_282834982-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_402728861-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_217901801-768x456.jpeg?crop=1</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/corporate-income-tax-returns-1120-1120f/</loc>
		<lastmod>2025-05-28T20:09:22+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_242306308.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/trust-and-estate-tax/</loc>
		<lastmod>2025-05-28T20:19:45+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_290154977.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_673821117-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_659973443-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_243397040-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_199754035-768x456.jpeg?crop=1</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/estate-planning/</loc>
		<lastmod>2025-05-28T20:32:55+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_191508608.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/making-a-gift/</loc>
		<lastmod>2025-05-28T20:35:18+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_381869675.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/us-tax-overview/</loc>
		<lastmod>2025-06-02T13:44:46+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_369402638.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_357724080-768x456.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_440616688-768x456.jpeg?crop=1</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/wealth-management-private-clients/</loc>
		<lastmod>2025-06-03T09:47:12+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_489931521.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_659973443-450x600.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_673821117-450x600.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_273890985-450x600.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_290154977-450x600.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_273890985-450x600.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_424057482-450x600.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_191508608-450x600.jpeg?crop=1</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_243397040-450x600.jpeg?crop=1</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/forms-w8ben-to-minimize-us-withholding-tax/</loc>
		<lastmod>2025-07-11T07:41:34+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_402728861.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/foreign-trust-accounting-and-compliance/</loc>
		<lastmod>2025-07-11T07:48:24+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_199754035.webp</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/foreign-owners-of-u-s-corporations-and-llcs/</loc>
		<lastmod>2025-07-11T08:04:21+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_302635109.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/pfic-services-testing/</loc>
		<lastmod>2025-07-11T08:11:02+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2017/06/gallery-1-1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/reclaiming-swiss-withholding-tax/</loc>
		<lastmod>2025-07-11T08:21:39+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_282834982.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/corporate-tax-planning/</loc>
		<lastmod>2025-07-11T08:45:18+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_525939106.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/fbar-annual-filing-faq/</loc>
		<lastmod>2025-07-15T11:21:06+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_192113867.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/us-estate-tax-when-a-non-us-person-owns-us-property/</loc>
		<lastmod>2026-02-04T08:42:50+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_673821117.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://ustaxservices.ch/services/u-s-heir-of-a-swiss-estate/</loc>
		<lastmod>2026-04-13T09:27:00+00:00</lastmod>
		<image:image>
			<image:loc>https://ustaxservices.ch/wp-content/uploads/2024/02/AdobeStock_659973443.jpeg</image:loc>
		</image:image>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->