|
||
| ||
| Articles | |||||||||||||||||||||||||||||||||||||||||||||||
In order to be of the widest possible use, these articles have been written in general terms. They are intended as a guide only, and their application to specific situations will depend upon the particular circumstances involved. Accordingly, it is recommended that the reader seeks proper professional advice regarding any particular problems that are encountered, and these articles should not be relied on as a substitute for such advice. While all reasonable care has been taken in the preparation of these articles, no responsibility is accepted by the author, Deloitte LLP, for any errors they may contain whether caused by negligence or otherwise, or for any loss, howsoever caused, occasioned to any person by reliance on them.
Please note that tax legislation changes frequently. As a result, some comments in older articles may no longer be relevant. |
| Security | Legal | Privacy | |||
![]() |
![]() | ||
|
© Deloitte LLP 2009. All rights reserved. Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein, its member firms, and their respective subsidiaries and affiliates. As a Swiss Verein (association), neither Deloitte Touche Tohmatsu nor any of its member firms has any liability for each other’s acts or omissions. Each of the member firms is a separate and independent legal entity operating under the names “Deloitte”, “Deloitte & Touche”, “Deloitte Touche Tohmatsu”, or other related names. Services are provided by the member firms or their subsidiaries or affiliates and not by the Deloitte Touche Tohmatsu Verein. | |||