Terms of Use

Last updated: 23 April 2021

Deloitte.com includes several separate, global, national, regional or practice-related websites. Such separate websites are named after the word "location" in the upper right hand corner of the webpage you are viewing while using deloitte.com.

This disclaimer & copyright applies to the individual global, national, regional or practice-related website you viewed within deloitte.com before clicking “disclaimer & copyright ”. This individual website is referred to herein as "this website".

By using this website, you agree to be bound by this disclaimer & copyright. If you do not agree to it, you are prohibited from using this website and you must immediately cease using it.

The "Deloitte Network" refers to Deloitte Touche Tohmatsu Limited ("DTTL"), its affiliated member firms, and its affiliated entities. Each separate global, national, regional or practice-related website within deloitte.com (as indicated in the upper right hand corner of the webpage) is operated by a separate Deloitte network entity.

Deloitte in the Dutch Caribbean, the DTTL member firm for the Netherlands, is the Deloitte network entity that operates this website and is hereinafter referred to as "we", "us", or "our". Although sections of this disclaimer & copyright may refer to other Deloitte network entities, this disclaimer & copyright applies only between you and us and not between you and those other entities.

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THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY APPLY NOT ONLY TO US, BUT ALSO TO EVERY OTHER ENTITY WITHIN THE DELOITTE NETWORK AND OUR AND THEIR RESPECTIVE STAFF MEMBERS.

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If any part of this disclaimer & copyright is invalid or unenforceable at law in one or more jurisdictions, then(i) it will be construed differently in that jurisdiction to the extent legally permissible, so as to approximate as closely as possible its intent, while the other provisions of this disclaimer & copyright will remain in full force and effect, and(ii) this disclaimer & copyright will remain in full force and effect in every other jurisdiction.

We may revise this disclaimer & copyright at any time, at our sole discretion, by posting the revised version under the “disclaimer & copyright” link (i.e. this webpage, on which you are now located) or elsewhere on this website. The revised version will come into effect immediately after it has been posted, unless explicitly stated otherwise by us. It is your responsibility to keep informed of revised versions of the disclaimer & copyright by regularly checking this webpage. Your continued use of this website after modification of this disclaimer & copyright means that you agree to the revised disclaimer & copyright.