Legal Disclaimer and Copyright Information


I designed and constructed these web pages, in part, as a means of organizing and developing my international tax materials.  I do not intend to create a contractual relationship with any viewer of these pages by posting this information on the web.  Although I have made a considerable effort to be thorough in the construction of these pages, I offer no assurance that the information posted here is timely, accurate, complete or applicable to any particular set of facts.  To the contrary, be aware that some of the material on these pages is incomplete and/or altered in relation to the full-text, official version of that material.  These are my working documents. They are not posted here for commercial use and should not be relied upon for any purpose whatsoever.

If you need a commercial reproduction of the official text of an income tax treaty, or other international tax materials, you may wish to visit one of the following publishers:

All pages posted in the domain http://www.intltaxlaw.com, including the design thereof, were created by and are the property of Bradley A. Smith.

Copyright © 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005 Bradley A. Smith. All rights reserved.


IntlTaxLaw.Com    IntlTaxLaw.Com    IntlTaxLaw.Com    IntlTaxLaw.Com    IntlTaxLaw.Com