Accept Terms and Conditions | Privacy Policy

The use of this virtual site (the “Site”) of the Inter-American Center of Tax Administrations (“CIAT”) is governed by the terms and conditions of use and privacy set forth hereunder.

The use of the Site implies full and unlimited acceptance by such individuals who decide to log in to said site (the “Users”), of the terms and conditions of use and privacy defined herein, as well any amendment CIAT may decide thereupon and disclose on the Site.

1. CIAT maintains this Site as an expression of courtesy towards Users. The information rendered herein shall serve only informative purposes.

2. CIAT is proud to allow Users to visit the Site, download, re-print, and copy the information and documents (the “Contents”) for their personal use, banning any commercial purposes or rights to resell, redistribute or create other works on the basis thereof, subject to the conditions listed hereunder and to the more specific restrictions applicable on certain material included on this Site, provided the source of information is quoted at all times as being the CIAT-Web page or the material contained therein.

3. This Site shall be administrated by CIAT. CIAT reserves the right, to the extent deemed necessary, of establishing new conditions for the use of this Site unilaterally.

4. Unless otherwise stated, the opinions and conclusions set forth in the Contents presented on this Site are under the exclusive responsibility of the authors and may not always reflect those of CIAT.

5. The Contents of this site are presented “as is”, exclusively for informative purposes and without warranting the accuracy or integrity thereof. On a regular basis, CIAT adds, changes, improves or updates the Site Contents without prior notice.

6. The course documents, publications and materials drafted by CIAT are proprietary thereto, and therefore, they are protected by international copyright and trademark laws. The Center shall be entitled to take the necessary steps upon undue or unauthorized use of such materials.

7. The use of Site Content is exclusive responsibility of the User, who shall always use them in compliance with the functionalities enabled on the Site itself and the uses authorized herein. Therefore, the user agrees to use such Content in such a way that as not to counter Internet use and coexistence norms, the applicable international laws and regulations, morality, individual dignity and third-party rights. Under no circumstance shall CIAT be held liable for losses, damages, obligations or expenses claimed to be occasioned or suffered as a result of the use of this Site, including, among others, any failure, error, omission, interruption or delay arising from such use. Under no circumstance, including negligence, shall CIAT be held liable for any direct, indirect, incidental or special damage, even in such cases in which CIAT was warned on the potential occurrence thereof.

8. The User expressly acknowledges and accepts that CIAT is not responsible for the conduct of Site Users.

9. This Site may feature recommendations, opinions, and statements from different information and content suppliers. CIAT does not endorse or ratify the accuracy or truthfulness of any recommendation, opinion, statement or other information supplied by any information or content supplier, or any Site User or individual or entity. User trust in or dependence on any of such opinions, recommendations, statements or other information shall be at his/her sole risk. CIAT, as well as any official, information or content supplier thereof, shall not be held liable by any User, or any other party, for the inaccuracies, errors, omissions, interruptions, applicability, integrity, elimination, defect, malfunction, computer virus, communications’ failure, tampering or use of any Site content, regardless of the cause for the damages stemming therefrom.

10. The User assumes, as a condition for the use of this Site, responsibility for any action, claim, loss, damage, obligation and expense (including attorneys’ fees) incurred against CIAT arising from the use of this Site by the User. If the User is not satisfied with any of the Contents of this Site, or the conditions for its use, the sole remedy for the User is to refrain from using this Site.

11. This Site includes links with virtual sites from third-parties. Such sites are deemed out of CIAT control, and the latter shall not assume responsibility for their content as well as the links featured on said sites. CIAT provides such links with sole purpose of convenience for Users, and the inclusion of a link shall not imply CIAT approval of the site to which said link enables access.

12. Should this Site display electronic banners, shared-content spaces, access to mailing lists or other messaging or communications” means (collectively named “Fora” and/or “Blogs”), the User agrees to use such Fora and/or Blogs only to forward and receive messages and material appropriate for the respective Fora and/or Blog and related therewith. The User, upon using the Forum and/or Blog, shall refrain from the following conducts, among others:

  • Violating the legal rights (such as privacy, publicity) of third-parties by libel, abuse, harassment, stalking, threatening or otherwise.
  • Publishing, announcing, distributing or disseminating any libelous, wrongful, obscene, indecent or illegal material or information.
  • Uploading or attaching files containing IT programs or other materials protected by intellectual property rights (or privacy rights or disclosure restrictions), unless the User owns or controls the rights over such IT programs or materials, or has obtained all the authorizations required.
  • Uploading or attaching files containing virus, corrupted files or other IT programs that may affect the operation of third-party computers.
  • Deleting any copyright disclaimer, legal notices or property disclaimers or labels of any filed uploaded.
  • Misrepresenting the origin or source of IT programs or other material contained in a file that is uploaded.
  • Publicizing or offering for sale any good or service or conduct or send surveys, contests or letters in e-mail chain letters. Downloading any file announced by another User of a Forum and/or Blog of which the User was aware, or should be reasonably aware, that its distribution in such manner is illegal.

13. The User acknowledges that all the Fora, Blogs or discussion groups are public communications and not private. Additionally, the User agrees that sessions, announcements, conferences, electronic messages and other communications from other users are not backed-up by CIAT, and that said communications are not deemed reviewed, evaluated or approved by CIAT. CIAT reserves the right to remove, on any grounds and without prior notice, any content from Fora, Blogs or discussion groups received from Users, including, among others, any electronic message or announcement on an electronic banner, among other contents.

14. None of the provisions herein shall constitute or be construed as a limitation on the privileges and immunities that CIAT enjoys, or a waiver of such privileges or immunities, which are specifically reserved.

15. CIAT reserves the exclusive right to alter, limit or discontinue, at its sole discretion and in any sense, the Site or any Content therein. CIAT shall not be mandated in any way to consider the needs of any User with regards to the Site or Contents therein.

16. CIAT reserves the right to deny, at its sole discretion, the access of a User to this Site or any part of it without prior notice.

17. No waiver by CIAT of any of the provisions in this Agreement shall be binding, except as set forth in writing by a duly authorized representative thereof.

18. The User accessing the Site agrees to receive the cookies transmitted by CIAT servers. Cookie means a data file that is stored in the hard drive of the user’s computer when he/she accesses the Site. Cookies may include information such as the identification delivered by the User or information to trace the pages the User visited. A Cookie is unable to read the data or information from the user’s hard drive or the Cookies created by other sites or pages.

19. At all times, the User is the sole and ultimate responsible party for the confidentiality of his accounts, personal passwords, access keys and numbers used to access the Site services and contents, as well as third-party pages.

20. CIAT agrees to keep the confidentiality of the information received from the User as such, pursuant to the international legal provisions in place.

21. By virtue of the User’s personal information security, CIAT applies different controls, and trains its employees in the appropriate management of such information.

22. By using the Site, the User authorizes CIAT to use, publish, reproduce, disseminate, communicate publicly and transmit the non-confidential information, including such information that the User renders through bulletins, boards or chats, Fora and Blogs, as well as the information CIAT gathers from the Cookies described in item 18.

23. CIAT is an international public agency, headquartered in Panama and recognized by the Government of Panama. Therefore, should any conflict arise from the use of its Website, the laws of Panama shall prevail.

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