Legal Disclaimer

The information contained on this Web site is intended solely to provide general guidance on matters of interest solely for the personal use of the reader, accepting full responsibility for the use thereof.

The information 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.

While we have made every attempt to ensure the information contained in this site 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 site 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. Laws and regulations are continually changing, and can be interpreted only in light of particular factual situations.

This website contains links to other websites operated by third parties, over which PwC has no control. PwC undertakes no liability whatsoever about the accuracy or other features of the content provided on such websites.