This acceptable usage policy sets out the terms between you and us under which you may access our website taxinstitute.ie (our site). This acceptable usage policy applies to all users of, and visitors to, our site. Your use of our site means that you accept, and agree to abide by, all the policies in this acceptable usage policy, which supplement our terms of website use.
The site taxinstitute.ie is operated by the Irish Tax Institute (“We”). We are an independent, not-for-profit organisation. Our purpose is to promote the study of, research into and discussion of all matters relating to tax legislation and to the administration and practice of taxation. We provide a forum for the dissemination of research and information on tax policy prepared by ourselves, Government, the public service, and other authoritative persons and bodies, both in Ireland and internationally. The results of our own work are shared with the general public, and relevant Government departments and statutory bodies as necessary.
You may use our site only for lawful purposes. You may not use our site:
You also agree:
We may from time to time provide interactive services on our site, including, without limitation:
Where we provide any interactive service, we will provide clear information to you about the kind of service offered, if it is moderated and what form of moderation is used (including whether it is human or technical).
We will do our best to assess any possible risks for users (and, in particular, for children) from third parties when they use any interactive service provided on our site, and we will decide in each case whether it is appropriate to use moderation of the relevant service (including what kind of moderation to use) in the light of those risks.
However, we are under no obligation to oversee, monitor or moderate any interactive service we provide on our site, and we expressly exclude our liability for any loss or damage arising from the use of any interactive service by a user in contravention of our content standards, whether the service is moderated or not.
The use of any of our interactive services by a minor is subject to the consent of their parent or guardian. We advise parents who permit their children to use an interactive service that it is important that they communicate with their children about their safety online, as moderation is not foolproof. Minors who are using any interactive service should be made aware of the potential risks to them.
Where we do moderate an interactive service, we will normally provide you with a means of contacting the moderator, should a concern or difficulty arise.
These content standards apply to any and all material that you contribute to our site (contributions) and to any interactive services associated with it.
You must comply with the spirit of the following standards, as well as the letter. The standards apply to each part of any contribution, as well as to its whole.
We will determine, in our discretion, whether there has been a breach of this acceptable usage policy through your use of our site. When a breach of this policy has occurred, we may take such action as we deem appropriate.
We exclude liability for actions taken in response to breaches of this acceptable usage policy. The responses described in this policy are not limited, and we may take any other action we reasonably deem appropriate.
We may revise this acceptable usage policy at any time by amending this page. You are expected to check this page from time to time to take notice of any changes we make, as they are legally binding on you. Some of the provisions contained in this acceptable usage policy may also be superseded by provisions or notices published elsewhere on our site.