Last updated: October 10, 2023
International Expert Consult net (in the following short: IECnet) © IECnet is an association organized and registered under French law and is a distinct and independent legal entity itself, whose members are legally separate and independent entities.
Member: Is an admitted professional, group of professionals or company owned by one or more professional(s) practicing as accountants, auditors and/or tax consultants. Each member is a legally separate and independent entity, which are not agents of and cannot represent, bind or obligate each other, and which are liable only for their own acts or omissions and not those of each other.
Neither the IECnet, nor its members, are responsible, or can be held responsible, by any party whatsoever for a claim or damage or whatsoever caused by a member of IECnet carrying out its professional duties.
IECnet itself does not provide audit or other services to clients but provides only services to its members and does not have any authority to obligate or bind a member firm. The members of IECnet are not agents of and cannot represent, bind or obligate each other or IECnet, and are liable only for their own acts or omissions.
IECnet and ist member firms are not, and nothing contained herein shall be construed to place these entities in, the relationship of, parents, subsidiaries, agents, partners or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind IECnet or any other member firm in any manner whatsoever.
The content IECnet website is protected by copyright and designed for private use only. Any utilization of the content of this website which infringes on the provisions of copyright laws without the prior consent of the originator is prohibited. All rights, especially the rights of utilization, duplication, distribution and translation are reserved. All rights reserved.
Audit or other client services are provided solely by member firms in their respective geographic areas. IECnet and its member firms are legally distinct and separate entities.
The information contained and accessed on this website (the “Site”) is provided by IECnet indicated on the homepage as owner of the Site for general guidance and is intended to offer the user general information of interest. The material and information contained on this Site is provided for general information purposes only.
The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with an IECnet professional in the respective audit, advisory, tax or other professional area. Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, IECnet does not guarantee or warrant that access to the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided “as is” without warranties of any kind, express or implied, including accuracy, timeliness and completeness.
In no event shall IECnet, its related partners, managing directors, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof. IECnet, its related partners, managing directors, principals, agents or employees do not accept any responsibility and expressly disclaim liability with respect to reliance on information or opinions published on this Site and from actions taken or not taken on the basis of its content.
As the content on the Site is copyrighted, any unauthorised use of any materials on the Site may violate copyright, trademark and other laws. Should a user download the materials on the Site for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials or on any copies of the material. Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without the explicit written permission from the appropriate content or material provider (including third-party links). IECnet bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by IECnet.
The IECnet website may link to external websites and other external websites may link to this website. IECnet does not control and is not responsible for the content of any such external websites and disclaims any liability associated with them. IEC is obligated to protect its reputation and trademarks and IECnet reserves the right to request removal of any link to our Site.
IECnet and the IECnet logo are registered trademarks of IECnet . Use of these marks requires express permission from, and a license agreement with IECnet or an IECnet member firm. Unauthorised use of these and any other of IECnet’s portfolio of trademarks will be prosecuted to the fullest extent of the law. To request this written approval, contact the Webmaster or use the “Contact Us” feature.
The following Web link activities are explicitly prohibited by IECnet and may present trademark and copyright infringement issues:
Neither the receipt of information presented on this Site, nor any email or other electronic communication sent to IECnet or its members through this Site will create neither a membership nor a client relationship. No user of this Site should act or refrain from acting on the basis of information provided on this website without seeking advice from counsel in the relevant jurisdiction.
IECnet reserves the right to amend this Site and to adapt the information provided at any time without prior notice. The current version published here is valid.
IECnet believes that the responsible use of personal information collected on its Website is critical to its business objectives and reputation. As part of our commitment to privacy, we have adopted this Online Privacy Statement. The extent and type of information we receive from you on our external Web sites depends on the information you provide to us through our contact mailboxes and/or through the registration processes on our sites.
We only use your personally identifiable information to respond to your requests and to provide you with information about IECnet’s services, unless we obtain your permission to use your personal information for other purposes. For example, if you send us an e-mail message requesting information about IECnet, we will use your e-mail address and other information you supply to respond to your request. If we intend to use your personal information to inform you about other IECnet services, we will notify you and give you an opportunity to decline to receive such communications.
Some of our Web sites may invite you to register and provide information about yourself. We use the information you provide to personalise your online experience and to deliver the content most suited to your needs. Such Web sites also provide an opportunity for you to update your registration information should you no longer wish to receive information from us.
In addition, "cookies" (i.e., small text files placed on your computer when you first visit the site) are used on some of our Website. Most browsers now recognize when a cookie is offered and permit you to refuse or accept it. If you are not sure whether your browser has this capability, you should check with the software manufacturer, your company’s technology help desk or your Internet Service Provider.
Cookies are primarily used to enhance your online experience and are not used to track the navigational habits of identified visitors, unless we obtain your permission to do so. If you visit our sites to read or download information, such as news stories or articles, much of the information we do collect is statistical only (e.g., the domain from which you access the Internet, the date and time you access our site, and the Internet address of the Web site from which you linked directly to our site) and not personally identifiable. We use this information about the number of visitors and their use of the sites in aggregate form to make our sites more useful and attractive to you.
If you subscribe to newsletters from IECnet (e.g., Info Alert), we may be able to confirm the e-mail addresses of subscribers who have clicked on URLs embedded in our message content; we collect this information to gauge user interest and to make future newsletters more useful by customizing the content provided to you.
The personal information you provide to us will be retained only for as long as necessary to fulfill the purposes for which the information was collected or as required by law. We do not share personal information with third parties except as necessary to carry out our business or as required by law or other legal processes, and we never sell your personal information. Furthermore, personal data collected by IECnet may be transferred to other member firms of IECnet where it is necessary to meet the purpose for which you have submitted the information. By submitting data through IECnet electronically, you are providing explicit consent to trans-border transmission of data collected via IECnet’s Web sites.
In addition, IECnet has technological and operational security policies and procedures in place to protect your personally identifiable information from loss, misuse, alteration or unintentional destruction. Our personnel who have access to the data have been trained to maintain the confidentiality of such information.
For further information on personal data and your rights please also read our Privacy Notice.