While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, PricewaterhouseCoopers Limited 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. In no event will PricewaterhouseCoopers Limited, 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 Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.
Certain links in this Site connect to other Web Sites maintained by third parties over whom PricewaterhouseCoopers Limited has no control. PricewaterhouseCoopers Limited makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.
PricewaterhouseCoopers Limited is a limited liability partnership registered in Gibraltar with registered number 94799. The registered office of PricewaterhouseCoopers Limited is International Commercial Centre, Casemates Square, Gibraltar.
Unless otherwise indicated either expressly or by the context, we use the word "partner" to describe a member of PricewaterhouseCoopers Limited in their capacity as such.
The information contained in this Site 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 Site. Accordingly, the information on this Site 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 PricewaterhouseCoopers professional.