Terms of Use and Disclaimers

Please read these disclosures and legal terms of use (“Terms”) carefully before using this Forte International Tax, LLC and its affiliates, including Global Tax Solutions, LLC, (“Forte”) website (“Site”). By using this Site you indicate that you acknowledge and accept these Terms.

Use of Material

Forte either owns the intellectual property rights in the underlying HTML, text, images, audio clips, video clips, software and other content (collectively, the “Material”) that is made available to you on this Site, or has obtained the permission of the owner of the intellectual property in such Material to use the Material on this Site. Except as provided in these Terms, Forte prohibits the use, redistribution or copying of any Material on this Site without its express written permission.

Forte hereby authorizes you to display on your computer, download and print pages of this website, subject to the following provisions: (i) the copyright notice appears on all such printouts; (ii) the Material will not be altered in any manner; and (iii) the Material is only to be used for personal educational and non-commercial use and will not be redistributed, broadcast or copied to any other media.

The product names, company names, logo, trademarks and service marks (collectively, the “Marks”) displayed on this Site, are either owned by Forte and/or third-party licensors. You are not permitted to use the Marks without the prior written consent of Forte or such third party that may own the Marks. Any unauthorized use of any such Marks may be a violation of the rights of Forte or a third party. The Site, and the Material contained herein in no way grant any license or right to use any Mark displayed on the Site. Users are prohibited from using the Marks displayed on the Site or the Material or any other content on the Site, except as provided in these Terms.

Disclaimer

The information at this Site has been provided by Forte for general information purposes. The Site, and the related Material, do not implicate any client, advisory, fiduciary or professional relationship between you and Forte and neither Forte nor any other person is, in connection with the Site and Material, engaged in rendering auditing, accounting, tax, legal, advisory, consulting or any other professional service or advice. Neither the Site nor the Material on or accessed through the Site should be considered a substitute for your independent investigation and your sound technical business judgment. You should consult with a professional advisor familiar with your particular factual situation for advice or service concerning any specific matters.

THE CONTENT OF THIS WEBSITE IS PROVIDED “AS IS” WITHOUT ANY WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED. TO THE FULLEST EXTENT PERMITTED BY LAW, Forte EXPRESSLY DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED INCLUDING, BUT NOT LIMITED TO, ANY WARRANTIES OF MERCHANTABILITY; FITNESS FOR A PARTICULAR PURPOSE; OR NON-INFRINGEMENT OF INTELLECTUAL PROPERTY. ALTHOUGH Forte USES REASONABLE EFFORTS TO MAINTAIN THE ACCURACY AND CURRENCY OF THE MATERIAL OF THIS SITE, Forte MAKES NO WARRANTIES OR REPRESENTATIONS AS TO ITS ACCURACY OR CURRENCY. THIS SITE MAY CONTAIN TYPOGRAPHICAL ERRORS AND TECHNICAL INACCURACIES. Forte ASSUMES NO LIABILITY OR RESPONSIBILITY FOR ANY ERRORS OR OMISSIONS IN THE MATERIAL OF THIS SITE.

Limitation of Liability

Neither Forte nor any of its affiliates shall be liable for any damages of any kind arising from or in connection with the use of the Site or the Material, including mistakes, omissions, interruptions, deletion of files or email, errors, defects, viruses or delays in operation or transmission, even if Forte is expressly advised of the possibility of such damages. This is a comprehensive limitation of liability that applies to all damages of any kind, including compensatory, direct, indirect, punitive, special, incidental or consequential damages, including but not limited to damages for lost profits, loss or inaccuracy of data or loss of revenue.

Links to Third-Party Sites

Links to information on sites other than those operated by, or on behalf of, Forte are for your convenience only and are not an endorsement or recommendation of those sites.

IRS Circular 230 Disclosure

This Site supports Forte’s marketing of professional services, and is not written tax advice directed at the particular facts and circumstances of any person. If you are interested in the subject of Material on this Site we encourage you to contact us or an independent tax advisor to discuss the potential application to your particular situation. To the extent any information on this Site may be considered to contain written tax advice, any written advice contained in, forwarded with, or attached to information on this Site is not intended by Forte to be used, and cannot be used, by any person for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.

General

Forte reserves the right to make changes to these Terms from time to time. When using this Site, you should review the current Terms to determine if they have been amended since your last visit.