PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP ("PwC") is the limited liability partnership registered in England under registered no. OC303525 and with its registered address at 1 Embankment Place, London WC2N 6RH, United Kingdom.

Unless otherwise indicated, either expressly or by the context, we use the word "partner" to describe a member of PricewaterhouseCoopers LLP in their capacity as such.

Disclaimer

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 may edit such comments, and that not all submissions will be published. Any third party comments published on the Blog (whether edited or not) 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.

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.