“Global Tax Enforcement” (this “Website”) is provided to you by Baker & Hostetler LLP (sometimes hereinafter referred to as “we”, “our” or “us”) subject to this Terms of Use Policy (the “Policy”). THIS POLICY CONSTITUTES A BINDING LEGAL AGREEMENT BETWEEN YOU AND US WITH RESPECT TO YOUR ACCESS AND USE OF THIS WEBSITE OR ITS MATERIAL. BY ACCESSING OR USING THIS WEBSITE OR DOWNLOADING ANY WEBSITE MATERIAL FROM THIS WEBSITE, YOU ACCEPT THE TERMS AND AGREE TO BE BOUND BY THE POLICY. IF YOU DO NOT AGREE WITH OR DO NOT ACCEPT ANY OF THE TERMS, PLEASE EXIT THIS WEBSITE IMMEDIATELY AND REFRAIN FROM ANY FURTHER ACCESS AND USE OF THIS WEBSITE AND MATERIALS.

The terms “you” and “your” shall refer to the user who is accessing or using this Website.

 

TERMS OF USE

 

PRIVACY NOTICE

Terms of Use

(Effective Date: January 31, 2011)

REVISION OF TERMS. We may, in our sole and absolute discretion, modify or revise the terms of this Policy (including, but not limited to, our Privacy Notice below) (“Terms”) at any time. Your access to and continued use of this Website after the changes are posted shall constitute acceptance of the revised Terms. You should visit this page periodically to review the most current Terms because they are binding on you.

USE OF MATERIALS MADE AVAILABLE THROUGH WEBSITE. The content, information, applications and materials available through this Website (collectively “Materials”) are the property of Baker & Hostetler LLP or the property of our service providers, affiliates or licensors, and are protected by applicable copyright, trademark and other intellectual property laws. We reserve the right, in our sole and absolute discretion, to discontinue your access to and use of this Website or any Materials. You may use this Website and Materials for your personal, non-commercial use only, provided you keep intact any copyright and other proprietary notices. You may also establish a hypertext link to this Website so long as the link does not state or imply any sponsorship of or affiliation with your website by us. You may not otherwise use any of the Materials without the prior written consent of Baker & Hostetler LLP or any other owner of the Materials.

NO LEGAL ADVICE OR RELATIONSHIP. This Website is for educational purposes only and is intended to provide information of interest to its readers and provide general information about legal principles. While this Website may contain information about general legal concepts, it does not provide specific legal advice applicable to any particular circumstance. The Materials are not a substitute for competent legal advice from a licensed attorney in your state whom you have retained and who has agreed to represent you.

Use of the Website does not create any attorney-client relationship between you and Baker & Hostetler LLP or any of its attorneys. Unless as otherwise provided in our Privacy Notice, no information submitted by you will be treated as private, confidential or privileged, or in any way limit us from representing someone with interests adverse to yours, unless we specifically agree otherwise.

THIRD PARTY WEBSITES AND MATERIALS. The Website contains links to third-party websites (“Linked Sites”) and references to third-party materials (“Third-Party Materials”). We provide these links and references only as a convenience, and the inclusion of any link or reference does not imply endorsement by us of any Linked Sites, their operators, Third-Party Materials or any third-party. The Linked Sites are not under the control of Baker & Hostetler LLP and we are not responsible for the contents of any Linked Site, including, without limitation, a link contained in a Linked Site. We cannot guarantee, represent or warrant that the content contained in these Linked Sites or of any Third-Party Materials is accurate, legal or inoffensive. We do not guarantee that the Linked Sites or Third-Party Materials will not contain viruses or otherwise impact your computer. You agree and understand that Baker & Hostetler LLP shall not be liable for any damages or losses resulting from your use of Linked Sites or Third Party Materials.

USE OF INTERACTIVE FEATURES. This Website may include features which allow feedback to us and communication with others. You alone are responsible for the material you post or send. We do not control the messages, information or files that you or others may provide through this Website. You agree that you will not use the Website to post or send any material, or links to any material, which is knowingly false or defamatory, inaccurate, abusive, vulgar, hateful, harassing, obscene, racist, profane, sexually oriented, threatening, invasive of a person’s privacy, infringing upon any copyright or trademark of another, or otherwise in violation of any law.

NOTICE OF COPYRIGHT INFRINGEMENT. If you are a copyright owner who believes your copyrighted material has been reproduced, posted or distributed via this Website in a manner that constitutes copyright infringement, please inform our designated copyright agent by sending written notice by e-mail or U.S. Mail using the information provided in “CONTACTING US” below. Please include the following information in your written notice: (1) a detailed description of the copyrighted work that is allegedly infringed upon; (2) a description of the location of the allegedly infringing material on this Website; (3) your contact information, including your address, telephone number, and, if available, email address; (4) a statement by you indicating that you have a good-faith belief that the allegedly infringing use is not authorized by the copyright owner, its agent, or the law; (5) a statement by you, made under penalty of perjury, affirming that the information in your notice is accurate and that you are authorized to act on the copyright owner’s behalf; and (6) an electronic or physical signature of the copyright owner or someone authorized on the owner’s behalf to assert infringement of copyright and to submit the statement. Please note that the contact information provided in this paragraph is for suspected copyright infringement only. Contact information for other matters is provided elsewhere in these Terms or on this Website.

DISCLAIMERS. YOUR USE OF THIS WEBSITE OR ANY MATERIALS AND ANY RELIANCE ON ANY MATERIALS IS AT YOUR SOLE RISK. THIS WEBSITE AND ALL MATERIALS ARE PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS. WE, OUR SERVICE PROVIDERS, AFFILIATES, AGENTS AND LICENSORS CANNOT AND DO NOT WARRANT THE ACCURACY, COMPLETENESS, CURRENTNESS, PERFORMANCE, NONINFRINGEMENT, MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OF THE MATERIALS, INFORMATION AND SERVICES AVAILABLE THROUGH THE WEBSITE, NOR DO WE GUARANTEE THAT THE MATERIALS, INFORMATION OR SERVICES WILL BE ERROR-FREE, SECURE OR CONTINUOUSLY AVAILABLE, OR FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS.

LIMITATION OF LIABILITY. ANY MATERIAL DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE USE OF THE WEBSITE IS DONE AT YOUR OWN DISCRETION AND RISK. YOU WILL BE SOLELY RESPONSIBLE FOR ANY DAMAGE OR LOSSES, INCLUDING, WITHOUT LIMITATION, ANY DAMAGE TO YOUR COMPUTER SYSTEM OR LOSS OF DATA THAT MAY RESULT. UNDER NO CIRCUMSTANCES SHALL WE OR OUR SERVICE PROVIDERS, AFFILIATES, AGENTS AND LICENSORS BE LIABLE TO YOU OR ANYONE ELSE FOR ANY DAMAGES, INCLUDING, WITHOUT LIMITATION, LIABILITY FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR EXEMPLARY DAMAGES INCLUDING, BUT NOT LIMITED TO, DAMAGES FOR LOSS OF PROFITS, GOODWILL, USE, DATA OR OTHER INTANGIBLE LOSSES, EVEN IF WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, RESULTING FROM (A) YOUR USE OF, OR INABILITY TO USE, THE WEBSITE, OR (B) ANY MATERIALS MADE AVAILABLE THROUGH THE WEBSITE.

MISCELLANEOUS. Our failure to exercise or enforce any right or provision of these Terms shall not constitute a waiver of such right or provision. If any provision of these Terms is found by a court of competent jurisdiction to be invalid, the parties nevertheless agree that the court should endeavor to give effect to the parties’ intentions as reflected in the provision, and the other provisions of the Terms shall remain in full force and effect. Unless otherwise specified in this Policy, these Terms represent the entire, final and exclusive agreement between you and us and supersede all prior contemporaneous communication and proposals, whether electronic, oral, or written, between you and us with respect to the subject matter set forth in this Policy. A printed version of this Policy and of any notice given in electronic form shall be admissible in judicial or administrative proceedings based upon or relating to this Policy to the same extent and subject to the same conditions as other business documents and records originally generated and maintained in printed form.

 

Privacy Notice

(Effective Date: January 31, 2011)

 

We at Baker & Hostetler LLP respect your concerns about privacy and value the relationship we have with you. This Privacy Notice describes the types of personal information we collect on the Website, how we may use that information and with whom we may share it. The Privacy Notice also describes the measures we take to protect the security of the personal information. We also tell you how you can reach us to answer any questions you may have about our privacy practices. We may update or change this Privacy Notice from time to time, in our sole and absolute discretion, and without prior notice to you. You should visit this page periodically to review the most current Privacy Notice because it is binding on you.

PERSONAL INFORMATION YOU PROVIDE AND HOW WE USE IT. You may choose to provide us with personal information (such as your name, address, telephone number and email address) through the Website. You may do this by: (a) signing up to receive news, alerts and publications from Baker & Hostetler LLP; (b) subscribing to get an RSS feed or email of our blogs; or (c) by communicating with us through an e-mail link on the Website. We use the personal information you provide to send you the communications you request or to provide you with information about other topics that we believe may be of interest to you. We may also use the personal information you provide through the Websites for our internal purposes, such as administration of the Website, market research, data analytics and compliance with our legal obligations, policies and procedures.

PERSONAL INFORMATION WE COLLECT BY AUTOMATED MEANS AND HOW WE USE IT. We collect certain information by automated means when you visit our Website, such as how many users visited the Website and the pages accessed. By collecting this information, we learn how to best tailor the Website to our visitors. We collect this information through various means such as “cookies,” “web beacons” and IP addresses, as explained below.

Cookies

Like many companies, the Website may use “cookies.” Cookies are bits of text that are placed on your computer’s hard drive when you visit certain websites. We may use cookies to tell us, for example, whether you have visited us before or if you are a new visitor and to help us identify Website features in which you may have the greatest interest. Cookies may enhance your online experience by saving your preferences while you are visiting a particular site. Most browsers will tell you how to stop accepting new cookies, how to be notified when you receive a new cookie, and how to disable existing cookies. Please note, however, that without cookies you may not be able to take full advantage of all our Website’s features.

Web Beacons

Certain pages on our Website may contain “web beacons” (also know as Internet tags, pixel tags and clear GIFs). These web beacons allow third parties to obtain information such as the IP address of the computer that downloaded the page on which the beacon appears, the URL of the page on which the beacon appears, the time the page containing the beacon was viewed, the type of browser used to view the page, and the information in cookies set by the third party.

IP Addresses

An IP address is a unique identifier that certain electronic devices use to identify and communicate with each other on the Internet. When you visit our Website, we may view the IP address of the device you use to connect to the Internet. We use this information to determine the general physical location of the device and understand from what geographic regions our website visitors come. We also may use this information to enhance our Website.

INFORMATION WE SHARE. We do not sell, rent, trade or otherwise disclose personal information visitors submit through our Website, except as described in this Privacy Notice. We may share your information internally and among Baker & Hostetler-related entities. We also may share the information with service providers we have retained to perform services on our behalf (for example, to administer our Website). These service providers are not authorized by us to use or disclose the information except as necessary to perform services on our behalf or to comply with legal requirements. In addition, we may disclose information about you: (i) if we are required to do so by law or pursuant to legal process; (ii) in response to a request from law enforcement authorities or other government officials; (iii) when we believe disclosure is necessary or appropriate to prevent physical harm or financial loss or in connection with an investigation of suspected or actual illegal activity; or (iv) to protect against misuse or unauthorized use of the Website.

We reserve the right to transfer any information we have about you in the event we sell or transfer all or a portion of our business or assets. Should such a sale or transfer occur, we will use reasonable efforts to try to require that the transferee use personal information you have provided through this Website in a manner that is consistent with this Privacy Notice.

HOW WE PROTECT PERSONAL INFORMATION. We maintain administrative, technical and physical safeguards for the Website designed to protect against loss, misuse or unauthorized access, disclosure, alteration or destruction of the personal information we collect through the Website. However, we cannot and do not guarantee the complete security of the information you provide to us through the use of the Website or otherwise. We urge you to take every precaution to protect your personal data when you are on the Internet. Where applicable, change your passwords often, using a combination of letters and numbers.

THIRD PARTY LINKED SITES AND MATERIALS. The Website contains links to third-party websites (“Linked Sites”) or references to third-party materials (“Third-Party Materials”). We provide these links or references only as a convenience, and the inclusion of any link or material does not imply endorsement by us of any Linked Sites, their operators, Third-Party Materials, or any third party. We do not share your personal information with any Linked Sites and we are not responsible for their privacy practices. We encourage you to learn about the privacy policies of those Linked Sites.

CONTACTING US. If you would like to update your contact information or preferences, have your information removed from our mailing lists, or have any questions about our information practices, please contact us by:

emailing us at:

bakerhostetler@bakerlaw.com

or

writing us at:

Baker & Hostetler LLP

ATTN: Laura Scharf
PNC Center
1900 East 9th Street, Suite 3200
Cleveland, OH 44114-3482

To the extent required by law, we will provide you with: (i) reasonable access to the personal information you provide through the Website; and (ii) the ability to review, correct and delete such personal information. To help protect your privacy, we take reasonable steps to verify your identity before granting access to your information.

103700734.3, Terms of Use – Global Tax Enforcement (012711)