This website is owned and managed by UTN Worldwide (hereafter “UTN”) a tradename of United Tax Network St. If you make any use of this Website, you confirm that you agree to each of the terms and conditions set forth below. You shall not be authorized to use this Website if you do not agree with any of the terms and/or conditions set forth below.

UTN  provides no tax, legal, audit or other professional services to any clients or interested parties. Such services are provided solely by the independent UTN  participants in their respective geographic areas in their field(s) of practice. UTN  and its participants are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures or agents. No participant firm of UTN  has any authority (actual, apparent, implied or otherwise) to obligate or bind UTN  or any other UTN  participant in any manner whatsoever nor does UTN  has any such authority to obligate or bind any participant.

No action should be taken or omitted to be taken in reliance upon information contained in this Website. The information contained and accessed on this site is provided by UTN  or independent participant for general guidance and is intended to offer the user general information of interest only. The information provided is not intended to replace or serve as substitute for any tax, legal or other professional advice, consultation, or service. You should consult with a professional from an independent UTN  participant in the respective legal, tax or other professional area in case of need of advice and/or other services provided by such independent participant.

Based on the fundamental universal condition of the electronic communication process, UTN  does not guarantee, warrant and/or offer any assurance that this Website (including its functions, contents, downloadable files, software etc.) will be uninterrupted, without delay, error-free, omission-free, or free of viruses, free of Trojan horses, similar destructive software and/or free of harmful codes which may impair the proper functioning of any software, hardware or other equipment and/or materials of the user. UTN  does not guarantee, warrant and/or offer any assurance that this Website is compatible with any user’s computer equipment (hardware and/or software) or network through which access to this Website is gained. UTN  does further not guarantee, warrant and/or offer any assurance that the use of this Website will not lead to viruses, Trojan horses and/or similar destructive software accessing any user’s computer equipment.

Access to this Website may be interrupted or unavailable at any time, during maintenance or upgrade procedures. Therefore, the information is provided “as is” without warranties of any kind, express or implied, including accuracy, timeliness, and completeness. In no event shall UTN  or partners, executives, principals, agents or employees of its participant firms be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other losses and/or damages of any kind (including, but not limited to, liability for loss of use, data, profits, other intangibles, the costs of procurement of substitute goods and/or services), without regard to the form of any action, including but not limited to contract, negligence or other tortuous actions, arising out of or in connection with this Website, any content on or accessed by use of this Website, or any copying, display or other use hereof even if UTN  has been notified of the possibility of such loss and/or damage. 

All statements, information, downloadable data and files etc. on this Website are made available without liability or guarantee for their correctness, completeness, accuracy, durability, assurance of features, reliability, workability, merchantability, quality, fitness for a particular purpose, achievement of results, non-infringement of proprietary rights, absence of any deficiencies or something similar. UTN  shall not be liable for any damage which a user may suffer as a result of any errors in content or arising from any virus or other destructive software. Users are responsible for ensuring that their computer equipment has appropriate security and virus protection features.

All intellectual property rights (copyrights, trademark rights, design rights and patent rights) to the contents of this Website shall be reserved. As content on the site is protected by intellectual property laws (such as for instance copyright, trademark, patent laws) as well as by unfair competition laws, any unauthorized use of any materials on the site may violate copyright, trademark, patent, and other laws. Pictures, texts, graphics, computer software etc. which are contained, featured and/or downloadable on this Website may not be copied, downloaded, or used in any other way unless indicated otherwise on this Website. Should a user download and/or print the materials on this Website for personal or non-commercial use, the user must retain all copyright and other proprietary notices contained in the original materials on any copies of the material and the source must be indicated completely. The complete and/or partial reproduction, transmission (electronically and/or otherwise), modification, public display, performance, distribution, linking, framing or other use of this Website for any public and/or commercial purposes shall not be allowed without the prior written consent of UTN  and the complete indication of the source. UTN  does not grant the users of this Website any rights (no intellectual property rights), except for the rights that are necessary to use this Website for purposes permitted under these conditions.

Some links on this Website refer to other websites which have been set up and are operated by third parties. Such links are provided only as a convenience to users. UTN  does not control and is not responsible for any of these sites or their content. UTN  explicitly disclaims any endorsement or recommendation of and guarantee or liability for such websites of third parties.

This Website is not intended for persons who are subject to a jurisdiction that prohibits the publication of and/or access to this Website (be it e.g. because of the nationality, their age, the domicile, the content of this Website or for any other reason). If you are affected by such restrictions, you may not access this Website.


UTN  reserves the right to change all and/or any of the regulations mentioned above at any time without any prior announcement. Unless explicitly indicated otherwise, the new regulations shall immediately apply to all information, indications etc. featured on the UTN  Website. By continuing to use the UTN  Website, you accept all changes of such regulations.

The invalidity or unenforceability in any jurisdiction of any of these terms shall not affect the validity or enforceability of any other of these terms. If any term is held to be invalid or unenforceable it shall be deemed to be amended to the minimum extent required to render such term valid or enforceable, such amendment to be determined by UTN .

The Legal Disclaimer indicated above as well as the conditions of use for the UTN  website shall be governed by and are construed in accordance with the laws of the Netherlands. The Netherlands shall have exclusive jurisdiction in case of any possible dispute.