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These web sites and all associate United Tax Network web sites are only intended to provide general information on particular subjects and are not exhaustive in their treatment thereof. The United Tax Network web sites are not intended to constitute any legal, accounting, tax, investment, consulting, or any other professional advice or services.

The information should only be viewed as general guidance and United Tax Network encourage you to always consult a professional advisor before making any decision or taking any action that might affect your personal finances or business. The application and impact of laws can vary widely based on the specific facts involved in a given situation or problem. Given the rapid changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in these sites.

The United Tax Network web sites are provided as it is and United Tax Network makes no express or implied representation or warrants regarding the web sites. There is no warrant that the web sites will be error-free or will meet any particular criteria of quality or performance. While we constantly make every attempt to ensure that the information contained in these sites has been obtained from reliable sources, United Tax Network is not responsible for any errors or omissions, or for the results obtained from the use of this information.

Your use of the Web sites is at your own risk and you will assume full responsibility and risk of loss resulting from the use of thereof. United Tax Network will not be liable for any direct, special, indirect, incidental, consequential or punitive damage or any other damages whatsoever, whether in an action of contract, statute, tort or otherwise relating to the use of the United Tax Network web sites.

United Tax Network refers to a Swiss Verein, and its network of member firms, each of which is a legally separate and independent entity.