The information contained and accessed on this site (the "Site") is provided by the HDD entity indicated on the homepage as owner of the Site ("HDD") for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any advisory, tax or other professional advice, consultation or service. You should consult with an HDD professional in the respective advisory, tax or other professional area to obtain such services. 

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, HDD does not guarantee or warrant the Site will be uninterrupted, without delay, error or omission-free, or free from 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 HDD, or its related 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.

As content on the Site is proprietory, any unauthorized use of any materials on the Site may violate laws. User should download the materials from the Site for personal or non-commercial use, and the user must retain in the original materials or on any copies of the material. Materials on the Site should not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). HDD bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by them. 

Logo HDD is registered so the use of marks requires express permission. Unauthorized use of HDD's portfolio will be prosecuted to the fullest extent of the law. To request this written approval, contact the Webmaster or use the "Contact us" feature.

Third-party links are provided as a convenience to our users. HDD does not control and is not responsible for any of these sites or their content. HDD is obligated to protect its reputation and reserves the right to request removal of any link to our Web site.

The following Web link are explicitly prohibited by HDD: