deloitte legal terms


Terms of Use

Last updated: August 11th 2020

The website is comprised of several global, national, regional or specific practice websites. Each website is located on the top right corner of the webpage for each website you browse.

The Terms of Use apply to global, national, regional or specific practice websites that you browse within the website before clicking on these Terms of Use. Each website is designated in the Terms of Use as "this website".

By browsing this site, you agree to the Terms of Use. If you do not agree you will not be permitted to utilize it and must immediately terminate use.

The "Deloitte Network" refers to Deloitte Touche Tohmatsu Limited ("DTTL"), DTTL member firms and their related entities. Each global, national, regional or specific practice website within the website (as designated on the top right corner of the webpage) is provided by an individual entity of the Deloitte Network.

Deloitte Brasil, the member firm of DTTL in Brazil, is the entity of the Deloitte Network that offers this website and is referred to in these Terms of Use as "we" or "us". Although parts of these Terms of Use may refer to other entities of the Deloitte Network, these Terms of Use exclusively apply between you and us, and not any other entity.


Use of content; Restrictions; Privacy Statement; and Personal Data Protection

Unless indicated in the relevant content, and provided that you comply with all your obligations under these Terms of Use, you are authorized to view, copy, print and distribute (but not modify) the content on this site, provided that (i) such use is for informational and non-commercial purposes, and (ii) any copy of the content you make must include the copyright notice or other attribution associated with that content.

You are not authorized to copy or use any software, proprietary processes or technology incorporated or described in this website. You will comply with all applicable laws in accessing and using this website.

You acknowledge that we may use your personal data under our privacy policy and Cookie Notice, which are incorporated herein by this reference. You agree to the terms of our Privacy Statement, including the obligations imposed on you.

You are aware that we use your personal data ethically and responsibly, under our principles and values, particularly pursuant to Law No. 13.709/2018 - General Personal Data Protection Law (LGPD), and other applicable legislation.

The processing applied to your personal data complies with security, technical and administrative measures to protect personal data from unauthorized access, accidental or illicit circumstances of destruction, loss, alteration, communication or any form of improper or illicit processing;

For further clarification, consult our privacy policy, an integral part of these Terms of Use.


Intellectual Property Rights; use of Deloitte names or logos

Unless otherwise indicated, the content on this site is provided by us or any other entity of the Deloitte Network.

This website and its contents are protected by copyright, trademark and other laws of the United States and/or other countries. We and our licensors reserve all rights not expressly granted in these Terms of Use.

"Deloitte", "Touche", "Tohmatsu", "Deloitte Touche Tohmatsu", "Deloitte & Touche", the Deloitte logo, local language variants of the trademark and certain product names appearing on this website (collectively, the “Deloitte Trademarks”), are trademarks or the registered trademarks for entities of the Deloitte Network. Unless expressly provided in these Terms of Use, you must not use the Deloitte Trademarks in isolation or in combination with other words or design elements, including press releases, advertising or other promotional, marketing and media materials, whether written, digital, visual or in any other form.

References to other trademarks on this site are for identification purposes only and do not indicate that those parties have approved this site or any of its contents. These Terms of Use do not grant you the right to use the trademarks of other parties.


Disclaimers and Limitations of Liability

This website (including, without limitation, any content or other part of it) solely contains general information, and we cannot, through this website, provide professional services or advisory. Before making any decision or taking any action that could affect your finances or business, you should consult a qualified professional advisor.

This website is designed in its current form. We make no representations or warranties, express or implied. Without limitation to the aforementioned items. We do not guarantee that this site will be secure, free from errors, viruses or malicious code, or that it will meet any particular criteria of performance or quality. We expressly disclaim all implied warranties, including, without limitation, warranties of sale, ownership, fitness for any particular purpose, non-infringement, compatibility, security or accuracy.

The use of this website is at your own risk and you assume full responsibility and risk for any losses resulting from its use, including, without limitation to, losses related to services or data. We will not be responsible for any direct, indirect, special, incidental, punitive damages, or any other damages, whether in contract, statute, tort (including, without limitation, negligence), or other proceedings, relating to or arising from, the use of this website, even if we are aware, or should be aware, of the likelihood of such damages.

Certain links on this website may lead to resources or tools maintained by third parties, over which we have no control, including, without limitation to, those maintained by other entities within the Deloitte network or an individual relating to those entities. Without limitation to the foregoing, we do not provide any representations or warranties, express or implied, related to such websites, resources, tools or links to those websites. Resources, tools and content should not be considered an endorsement by us.

The aforementioned disclaimers and limitations of liability should apply not only to us but also to each entity within the Deloitte network, as well as their respective professionals.

The above disclaimers and limitations of liability shall apply to the maximum extent permitted by law, whether in contract, statute, tort (including, without limitation, negligence) or otherwise.


Additional Terms

If any part of these Terms of Use is invalid or unenforceable in any jurisdiction, then (i) in that jurisdiction it must be reinterpreted to the maximum effect permitted by law, to carry its meaning as close as possible to the original, and the rest of these Terms of Use shall remain in full force and effect, and (ii) in any other jurisdiction, these Terms of Use must remain in full force and effect.

We may revise these Terms of Use at any time, at our sole discretion, by posting the revised Terms on the Terms of Use link (i.e. the webpage you are currently viewing) or any other part of this website. Such reviews must be effective at the time of posting unless otherwise defined by us. It is your responsibility to be aware of such revised Terms of Use by checking this webpage. Continued use of this website, following changes to these Terms of Use, constitutes your acceptance of any revised Terms of Use.