法的放棄声明

The information contained in this Site is intended solely to provide general guidance on matters of interest for the personal use of the reader, who accepts full responsibility for its use. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules, and regulations, and the inherent hazards of electronic communication, there may be delays, omissions, or inaccuracies in information contained on this Site. Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice or services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal, or other competent advisers. Before making any decision or taking any action, you should consult your adviser.

While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Parker Russell International Ltd is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided “as is”, with no guarantee of completeness, accuracy, timeliness, or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability, and fitness for a particular purpose. Nothing herein shall to any extent substitute for the independent investigations and the sound technical and business judgment of the reader. In no event will Parker Russell International Ltd, or its partners, employees, or agents, be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in this Site connect to other Web Sites maintained by third parties over whom Parker Russell International Ltd LLP has no control. Parker Russell International Ltd makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.

Parker Russell is the brand under which the member firms of Parker Russell International Ltd (PRIL) operate and provide professional services. Together, these firms form the Parker Russell International network. Parker Russell is often used to refer either to individual firms within the Parker Russell International network or to several or all of them collectively.

The Parker Russell Network consists of firms that are separate legal entities. The firms that make up the network are committed to working together to provide quality service offerings for clients throughout the world. Firms in the Parker Russell network are members in or have other connections to, Parker Russell International Limited (PRIL), an English private company limited by guarantee. PRIL does not practice accountancy or provide services to clients. Rather its purpose is to act as a coordinating entity for member firms in the Parker Russell network. Focusing on key areas such as strategy, brand, risk, and quality, the Network Leadership Team and Board of PRIL develop and implement policies and initiatives to achieve a common and coordinated approach among individual firms where appropriate. Member firms of PRIL can use the Parker Russell name and draw on the resources and methodologies of the Parker Russell network. In addition, member firms may draw upon the resources of other member firms and/or secure the provision of professional services by other member firms and/or other entities. In return, member firms are bound to abide by certain common policies and to maintain the standards of the Parker Russell network as put forward by PRIL.

The Parker Russell network is not one international partnership and Parker Russell member firms are not otherwise legal partners with each other. Many of the member firms have legally registered names that contain “Parker Russell”, however, there is no ownership by PRIL. A member firm cannot act as an agent of PRIL or any other member firm, cannot obligate PRIL or any other member firm, and is liable only for its acts or omissions and not those of PRIL or any other member firm. Similarly, PRIL cannot act as an agent of any member firm, cannot obligate any member firm, and is liable only for its acts or omissions.