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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.
Access to our site is permitted on a temporary basis, and we reserve the right to withdraw or amend the service we provide on our site without notice (see below). We will not be liable if for any reason our site is unavailable at any time or for any period.
From time to time, we may restrict access to some parts of our site, or our entire site, to users who have registered with us.
When using our site, you must comply with the provisions of our acceptable usage policy.
You are responsible for making all arrangements necessary for you to have access to our site. You are also responsible for ensuring that all persons who access our site through your Internet connection are aware of these terms and that they comply with them.
We are the owner or the licensee of all intellectual property rights in our site and in the material published on it. Those works are protected by copyright laws and treaties around the world. All such rights are reserved.
You may make an electronically stored, transient copy of any pages from our site for the exclusive purpose of personal on-line viewing.
You may print off one copy, and may download extracts, of any page from our site for your personal, private study, and you may draw the attention of others within your organisation to material posted on our site.
You must not modify the paper or digital copies of any materials you have printed off or downloaded in any way; you must not incorporate any material or part of it that you have printed or downloaded in any other work or publication, whether in hard copy, electronic or any other form; and you must not use any illustrations, photographs, video or audio sequences or any graphics separately from any accompanying text.
Our status (and that of any identified contributors) as the authors of material on our site must always be acknowledged.
You must not use any part of the materials on our site for commercial purposes without obtaining a licence to do so from us or our licensors.
No part of our site may be reproduced on or transmitted to or stored in any other website or other form of electronic retrieval system.
Commentary and other materials posted on our site are not intended to amount to advice on which reliance should be placed. Professional advice should always be sought for your particular circumstances before acting on any issue, particularly tax issues, covered by this website. We therefore disclaim all liability and responsibility arising from any reliance placed on such materials by any visitor to our site, or by anyone who may be informed of any of its contents.
Our site changes regularly. We aim to update our site regularly and may change the content at any time. If the need arises, we may suspend access to our site, or close it indefinitely. Any of the material on our site may be out of date at any given time, and we are under no obligation to update such material.
The material displayed on our site is provided without any guarantees, conditions or warranties as to its accuracy. To the extent permitted by law, we, and third parties connected to us, hereby expressly exclude:
This does not affect our liability for death or personal injury arising from our negligence, nor any other liability that cannot be excluded or limited under applicable law.
Contracts for the supply of publications or other goods or services formed through our site or as a result of visits made by you are governed by our terms and conditions of supply as advised before conclusion of purchase.
Whenever you make use of a feature that allows you to upload material to our site, or to make contact with other users of our site, you must comply with the content standards set out in our acceptable usage policy. You warrant that any such contribution does comply with those standards, and you indemnify us for any breach of that warranty.
Any material you upload to our site will be considered non-confidential and non-proprietary, and we have the right to use, copy, distribute and disclose to third parties any such material for any purpose. We also have the right to disclose your identity to any third party who is claiming that any material posted or uploaded by you to our site constitutes a violation of their intellectual property rights, or of their right to privacy.
We will not be responsible, or liable to any third party, for the content or accuracy of any materials posted by you or any other user of our site.
We have the right to remove any material or posting you make on our site if, in our opinion, such material does not comply with the content standards set out in our acceptable usage policy.
You must not misuse our site by knowingly introducing viruses, trojans, worms, logic bombs or other material that is malicious or technologically harmful. You must not attempt to gain unauthorised access to our site, the server on which our site is stored or any server, computer or database connected to our site. You must not attack our site via a denial-of-service attack or a distributed denial-of service attack.
We will report any breach of the Criminal Damage Act 1991 (as may be replaced or amended from time to time) to the relevant law enforcement authorities, and we will co-operate with those authorities by disclosing your identity to them. In the event of such a breach, your right to use our site will cease immediately.
We will not be liable for any loss or damage caused by a distributed denial-of-service attack, viruses or other technologically harmful material that may infect your computer equipment, computer programs, data or other proprietary material owing to your use of our site or to your downloading of any material posted on it, or on any website linked to it.
No person is permitted to link any other website to our site without our prior written permission. Applications for such permission should be made by contacting the Irish Tax Institute at +353 1 6631700 or in writing to Irish Tax Institute, South Block, Longboat Quay, Grand Canal Harbour, Dublin 2.
Any linking that is permitted must be done in a way that is fair and legal and does not damage our reputation or take advantage of it. Under no circumstances should such a link suggest any form of association, approval or endorsement on our part where none exists. The website from which you are linking must comply in all respects with the content standards set out in our acceptable usage policy. You must not establish a link from any website that is not owned by you.
We reserve the right to withdraw linking permission without notice.
Our site must not be framed on any other site.
Where our site contains links to other sites and resources provided by third parties, these links are provided for your information only. We have no control over the contents of those sites or resources; we do not endorse them and accept no responsibility for them or for any loss or damage that may arise from your use of them.
If you have any concerns about material that appears on our site, please contact us on +353 1 6631700.