Terms of Use

About PricewaterhouseCoopers

The firms of the PricewaterhouseCoopers global network (www.pwc.com) provide industry-focused assurance, tax and advisory services to build public trust and enhance value for clients and their stakeholders. More than 140,000 people in 149 countries across our network share their thinking, experience and solutions to develop fresh perspectives and practical advice.

“PricewaterhouseCoopers” refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.

About Site Provider

This site is provided by PricewaterhouseCoopers LLP, whose registered address is: 300 Madison Avenue, New York, New York 10017. Telephone: +1 (646) 471 4000.

Disclaimer

By access and using this blog, you are subject to the following terms and conditions stated below and all applicable laws. By accessing and using this site, you accept the following terms and conditions, without limitation or qualification.

The information contained in this Blog (the “Blog”) is intended solely to provide general guidance on matters of interest for the personal use of the reader, who accepts full responsibility for its use. The application and impact of laws can vary widely based on the specific facts involved. Given the 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 this Blog. Accordingly, the information on this Blog is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice or services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a professional adviser.

While we have made every attempt to ensure that the information contained in this Blog has been obtained from reliable sources, PwC is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Blog is provided “as is,” with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. Nothing herein shall to any extent substitute for the independent investigations and the sound technical and business
judgment of the reader. In no event will PwC, or its partners, employees or agents, be liable to you or anyone else for any decision made or action taken in reliance on the information in this Blog or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Links to Related Internet Sites

Certain links in this Blog connect to third party web sites. PwC does not accept any responsibility for, nor makes any representations as to the accuracy of, any content in such third party web sites.

Third Party Comments

Third parties may submit comments for publication on the Blog. Any such comments are submitted on the basis that PwC will review and reserves the right to not post comments that are deemed irrelevant, inappropriate or contains words or phrases that maybe offensive. Any third party comments published on the Blog are third party information
for which PwC takes no responsibility and disclaims all liability, and the above disclaimer applies to any such third party comments.

Privacy Statement

If and to the extent that you submit any personal data (such as your name and email address) to PwC through this Blog, including by email to the Blog manager, PwC (as data controller) confirms that it will only use any such personal data for the purposes for which you have provided such data.

Please read Privacy and PricewaterhouseCoopers for more information.

Copyright

The copyright in the text, podcasts, PowerPoint slides, layout and any other materials on this Blog (other than any third party comments) is owned by PricewaterhouseCoopers LLP. All rights are reserved.

If you wish to use or copy any of the text or other materials on this Blog (or any extracts from the same), you must first contact PwC for copyright permission in relation to the proposed use. In addition, any use of text or other materials on this Blog (or any extracts from the same) in published materials must identify the PwC materials involved and reference the PwC author’s name, PricewaterhouseCoopers LLP and (if so requested by PwC) the email contact details of the PwC author.