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Pacific Tax Partners, LLP. US Federal Tax ID Number: 90-0949760.

General

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By accessing this web site and/or using the information provided on or via this web site you agree to be bound by this Disclaimer. If you do not agree to the terms discussed here, you are not allowed to use this web site. In the event of any conflict between the terms and conditions of specific products and services and this Disclaimer, the conditions specific to such products and services shall prevail.

Use of This Web Site

The information contained in this Web site is for general guidance on matters of interest only. 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. Therefore, 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 and 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 Pacific Tax Partners professional for advice suitable for your specific situation.

While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, Pacific Tax Partners 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. In no event will Pacific Tax Partners, its related partnerships or corporations, or the partners, agents or employees thereof 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.

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IRS Circular 230 disclosure:

To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice from Pacific Tax Partners, LLP, unless expressly stated otherwise, was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) discussed on our website.