Disclaimer

The information, opinions and legal interpretations provided on this website are for general information only. The application and impact of laws can vary widely depending on the specific facts involved. Given the changing nature of laws, regulations and rulings and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in the appearance of information on this website. Accordingly, it should be taken into account that the information made available on this site can not and should not be used as a substitute for professional tax or legal advice. Before making any decision, you should consult a TPA professional.

While every attempt is made to ensure that the information contained on this website has been obtained from reliable sources, neither TPA nor individual authors are responsible for any errors or omissions, or for the results obtained by the use of this information. All information on this website is provided with no guarantee of completeness, accuracy or timeliness, and without guarantee of suitability for any particular purpose.

Neither TPA nor individual authors accept any responsibility for any decision made or action taken in reliance on the contents of this website, or for any damages consequent on any such actions or decisions. TPA has no control over the contents or the presentation of any linked internet materials and accepts no responsibility for such contents. TPA accepts no responsibility for the correctness, completeness and currency of linked internet materials. The General Terms and Conditions of Contract for the Accounting Professions (AAB), which are available for download below, apply.

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