- All offers, orders, purchases and/or sales of products and services of the Stichting Internationaal Belasting Documentatie Bureau (hereafter “IBFD”) and (other) agreements between IBFD and its client(s) (hereafter “Client(s)”) are governed by these terms and conditions (hereafter “Terms and Conditions”).
- IBFD reserves the right to update or modify these Terms and Conditions at any time without prior notice. You can view the most current version of the Terms and Conditions at any time by visiting our website: http://www.ibfd.org/Terms-Conditions. The use of this website and the use of our products and services following any such change constitutes your agreement to follow and be bound by the Terms and Conditions as changed. For this reason, we encourage you to review these Terms and Conditions whenever you use this website.
- IBFD shall not accept provisions in derogation of these Terms and Conditions unless IBFD has confirmed them in writing.
Terms & Conditions
General Terms and Conditions of IBFD
Section 1: Applicability
Section 2: Offers and agreements
All prices for products and services of IBFD are offered without engagement and are valid for the period of time as indicated by IBFD. Special prices may apply for so-called publication packages.
IBFD reserves the right to change prices. An agreement will be reached after the acceptance of the Client's order by IBFD.
IBFD reserves the right to refuse an order for no reason/without cause. IBFD will inform the Client within a reasonable period of time if an order is not accepted by IBFD.
Section 3: Products and services
- IBFD offers different kinds of products and services (e.g. online databases or collections, (online) journals, (online, electronic) (e)books, databases on CD-ROM, products and applications for mobile users, (online) courses, tax research services, library services and email services). The regular subscription fee for online products is usually, unless otherwise indicated on the IBFD website, for up to five users at a single location. Additional users/locations may be added at a set surcharge. Additional terms may apply for each type of product or service.
- Specific terms applicable to IBFD International Tax Training, a division/unit/department of the IBFD are contained in Section 6.
- Specific terms applicable to IBFD eBooks (electronic books) are contained in Section 7. Additional information about IBFD eBooks can be found at http://www.ibfd.org/IBFD-Products/FAQ-eBooks.
- Specific terms applicable to IBFD products and applications for mobile users can be found at http://www.ibfd.org/IBFD-Tax-Portal/IBFD-Mobile-Tax-Facts.
Section 4: Duration of Subscriptions
- This Section only applies to: subscriptions to (online) books, (online) journals, products accessible via IBFD’s mobile site, CD-ROMs and online publications (‘Subscription’). The standard subscription agreement period between IBFD and the Client is one year.
- The Subscription will enter into force at the moment a Client subscribes by submitting an order or entering into an agreement.
Section 5: Termination of Subscription
- After the first subscription agreement period of 1 (one) year the Subscription will automatically be renewed for successive periods of 1 (one) year unless the Client notifies IBFD in writing by registered mail of his decision to terminate the Subscription at least 1 (one) month before the start of a new subscription year.
- In case of an automatic renewal Clients who are considered to be a consumer, meaning a private person buying products for personal and non-business use (hereafter “Consumer(s)”), have the right to terminate the Subscription after a notice period of 1 (one) month. This earlier termination is not possible if the Consumer, before the renewal date of the Subscription, explicitly agreed with a (new) subscription agreement period of 1 (one) year.
- Notwithstanding IBFD's right under Section 8 and its right to terminate immediately the Subscription as a result of the Client's breach of IBFD's or its licensor's proprietary rights, both IBFD and the Client are authorized to terminate the Subscription, on written notice by registered mail to the other party if such other party breaches any provision of these Terms and Conditions and fails to remedy such breach within 15 (fifteen) days of receipt of written notice from the non-breaching party.
Section 6: IBFD International Tax Training
- IBFD International Tax Training provides live or online courses to Clients on international tax and other specialized topics. Additional specific information on IBFD International Tax Courses is available at: http://www.ibfd.org/Training.
- IBFD International Tax Training reserves the right to cancel a course due to unforeseen circumstances or if there is an insufficient number of registrations, in which case IBFD’s liability will be restricted to a refund of any course fees paid. In the case of an insufficient number of registrations, cancellation notices will be sent at least 14 days in advance.
- IBFD International Tax Training reserves the right to alter published programs and speakers without prior notice.
- A Client may be prevented from attending a course due to unforeseen circumstances. If the Client notifies IBFD International Tax Training in writing of the cancellation:
- At least 14 days prior to the event, an administration fee of 150 Euros will be charged.
- Within 7 to 14 days before the event, a cancellation fee of 50% of the course fee will be charged.
- Less than 7 days before the course IBFD International Tax Training makes no refunds, the full course fee will be charged.
- An alternative participant may be substituted at any time without charge, provided that IBFD International Tax Training is informed in advance.
- Once delivery has been accomplished, there will be no refunds.
- Access to IBFD International Online Tax Courses is granted on an individual user basis. Each user registered for an online course will be issued with a username and password for use exclusively by that individual. Access to online courses is monitored and if any misuse is suspected, access to the online courses will be terminated immediately.
- In the event of non-accessibility to an IBFD International Online Tax Course, as a result of a system breakdown or malfunctioning of IBFD online hardware and/or software infrastructure, for a period exceeding 24 hours, upon request, the IBFD will extend the access period on a pro rata basis.
Section 7: IBFD eBooks
- Clients purchasing an IBFD eBook are granted a non-exclusive and non-transferable license to access and use the IBFD eBook for his personal reference and informational purposes subject to the following:
- The eBook must be downloaded within twenty-eight (28) days of the date of purchase;
- The Client is permitted to print one (1) copy of the eBook;
- The Client shall not make alterations to, or modifications of, the whole or any part of the eBook nor permit the eBook or any part of it to be combined with, or become incorporated in, any other document;
- The Client shall not move, copy, reproduce, network or otherwise transfer any eBook file to any computer or other device of any other person;
- The Client shall not share, lease, loan, rent, sell, license, sublicense, transfer, network, reproduce, display, distribute, translate or otherwise make any of the eBook available to any other person. Universities, libraries or other similar organisations buying IBFD eBooks shall not be allowed to make such content available to any third party, including their faculty, students, patrons, members or any other person.
- Access to IBFD’s eBooks is granted on an individual user basis. IBFD’s eBook are protected by ‘Social DRM’. Each eBook file is unique and contains both visible and invisible watermarks which link the eBook to the Client who purchased and downloaded the eBook. IBFD’s eBooks are monitored and if any misuse is suspected, the Client’s right to use the eBook will be terminated immediately. In the event of termination, the Client must destroy the original and all copies of the eBook.
Section 8: Prices and payment
- All prices are mentioned exclusive of VAT and include airmail postage to all addresses worldwide. Clients in the Americas (including Canada) and the Asia Region will be invoiced in US dollars, unless otherwise agreed, for example, under tax research services.
- All prices and invoices are excluding local taxes (if applicable).
- Product(s)/Services and invoice(s) will be delivered separately. All Clients should pay the invoice within 30 days from the invoice date and before the commencement of an IBFD International Tax Course or the delivery of an eBook.
- The standard subscription agreement period between IBFD and the Client is one year. The following years of the subscription agreement the Client will be automatically invoiced in advance for a full year. Those invoices shall be paid 30 (thirty) days before the beginning of the new Subscription period.
- IBFD accepts three methods of payment: bank transfer, cheque or credit card. On placing an order the Client shall indicate which method he prefers. Payment by credit card is not accepted for IBFD Members. In the case of eBooks orders from non-IBFD members, the only acceptable method of payment is credit card.
- If a Client fails to pay in accordance with the agreed payment term, he will be deemed to be in immediate default by operation of law. IBFD will be entitled to claim payment of legal interest and payment of extra judicial costs. As far as applicable, subscriptions and internet access will be terminated without further notice.
- IBFD shall be entitled to suspend delivery until full payment of any outstanding and/or due invoice is received by IBFD. The Client shall not be permitted to set off or suspend any of his debts against any disputed or undisputed debt owed by IBFD to the Client.
- It is Client's responsibility to promptly notify us of any changes to his billing and mailing information, or of any loss, or unauthorized use of his credit card (number). The Client is responsible for updating his registration information and his credit card information, as applicable.
Section 9: Delivery
- Delivery is accomplished when IBFD has delivered possession of the ordered product(s) to a common carrier, or for web-based products (online publications, products and applications for mobile users or IBFD International Online Tax Courses), when the Internet access password has been sent to the Client and the license has been granted by IBFD, or for IBFD International Online Tax Courses or IBFD International Tax Courses, when the course has taken place, or for tax research services, when the report has been delivered to the Client, or for eBooks when the download link e-mail has been delivered to the Client.
- Delivery will take place within a reasonable period of time after receipt of the Client's order or for an IBFD International Online Tax Course on the specified dates. If delivery does not take place within 60 (sixty) days of receipt of the order, or for an IBFD International Online Tax Course, on the specified dates, the Client is entitled to cancel his order. In that case the Client is not entitled to any compensation, other than, if applicable, a total refund of the already paid costs of the ordered product or IBFD International Tax Course.
- In the case of eBooks delivery will take place within a reasonable period of time after authorization of payment by the Client.
- All risks relating to the ordered products of IBFD shall transfer to the Client at the moment of delivery. The property of the electronic or printed products will, if applicable, remain with IBFD until the moment that all outstanding invoices including costs and legal interest are paid by the Client in full.
Section 10: Return of products
- This Section only applies to Consumers. A Consumer may in case of long distance buying and within the scope of article 7:46d of the Dutch Civil Code cancel his order at any time without cause under the following conditions: the Consumer must return the product in the same undamaged condition he received it, within 14 (fourteen) days after delivery of the product. The product shall be returned to IBFD at the Consumer's own expense. IBFD will make the refund to the Consumer within 30 days after the receipt of the product in an undamaged condition.
- This Section does not apply to online products or products and applications for mobile users, when the Internet access password has already been sent to the Consumer and/or the license has been granted by IBFD, or for tax research services, when the report has been delivered to the Consumer, or for eBooks when the download link e-mail has been delivered to the Consumer.
- Products should be returned along with a completed Return Form, available here: http://www.ibfd.org/Contact/Product-Return-Form.
Section 11: Intellectual property rights
- The Client acknowledges that IBFD, or its licensor(s), has/have the sole and exclusive intellectual property of the products of IBFD, including all materials and all copyrights, trademarks, rights in accordance with EC Directive 96/9 on protection of databases as incorporated in the Dutch Copyright Act 1912 and other intellectual property rights. Depending on the product IBFD will grant the Client a non-exclusive and non-transferable license to use a product of IBFD. Nothing in IBFD’s products may be reproduced and/or disclosed in any way without the prior written consent of IBFD.
- All course material of IBFD International Tax Training is copyright protected and it is not permitted to record, reproduce or distribute any part of the courses or related material.
Section 12: Liability
- All products and services of IBFD have been carefully compiled by IBFD and / or its editors and authors, but no representation is made or warranty given (either express or implied) as to the completeness or accuracy of the information it contains. IBFD and/or its editors and authors are not liable for the information in IBFD's products or any decision or consequence based on the use of it. IBFD and /or its editors and authors will not be liable for any indirect or consequential damages. However, IBFD will be liable for damages that are a result of an intentional act (opzet) or gross negligence (grove schuld) on IBFD's part. In no event shall IBFD's total liability exceed the price of the ordered product or a maximum of 50% (fifty per cent) of the license fees paid in the preceding 12 (twelve) months.
- The information contained in IBFD's products and services is not intended to be an advice on any particular matter. The Client should not act on the basis of any matter contained in products of IBFD without considering appropriate professional advice. IBFD will not be liable for any direct, indirect or consequential damages arising from the use of such information or from any decision based thereon.
- Online publications, products and applications for mobile users, eBooks, CD-ROM and IBFD International Online Tax Courses: It is the Client's duty to ensure that his computer equipment is adequately protected against viruses, unauthorized access and other security breaches. IBFD is not responsible for any damage to the Client's or any other connected computer from any such security breach, virus, bugs, tampering, unauthorized intervention, fraud, error, omission, interruption, deleting, defect, delay in operation or transmission, computer line failure or any other technical or other malfunction whether in relation to online publications, products and applications for mobile users, eBooks, IBFD International Online Tax Courses or use of a CD-ROM.
- Online publications, products and applications for mobile users and IBFD International Online Tax Courses: IBFD provides access to the online publications and products 24 hours per day. However, IBFD is not liable for periods of non-accessibility of its online publications and products and IBFD shall not be liable for any damage caused by a malfunction or a cease of the website to be operative, except as indicated in this Section. If access to (a part of) the online publications or products is not possible as a result of a system breakdown or malfunctioning of IBFD online hardware and/or software infrastructure, IBFD will make all reasonable efforts to solve this problem. IBFD will inform all relevant Clients if the access problem cannot be solved within 72 hours (Saturdays and Sundays not included) after discovery of the non-accessibility by IBFD. If access cannot be restored during the following 72 hours (Saturdays and Sundays not included), the Client is entitled to terminate the agreement with IBFD. IBFD will refund the license fees for the remaining months (pro rata restitution). Termination of the agreement and restitution is not possible in the case of Force Majeure (Section 15).
Section 13: Disputes and applicable law
- All rights, obligations, offers and agreements contained in these Terms and Conditions, are governed by the laws of the Netherlands. All disputes between parties are subject to the exclusive jurisdiction of the competent Court in Amsterdam, the Netherlands.
Section 14: Invalid terms
- In the event that any part of these Terms and Conditions is determined by a competent authority to be invalid, such parts shall be severed from the remaining terms, which shall continue to be valid and enforceable to the fullest extent permitted by law.
Section 15: Force Majeure
- If IBFD cannot comply with any of the provisions of the agreement with the Client due to an event of force majeure, which continues for more than 60 (sixty) days, the Client and IBFD are entitled to terminate the agreement. Neither party shall have any liability to the other as a result of an event of force majeure, notwithstanding any liability that may result from non-performance before an event of force majeure.
- Force majeure shall include, but not be limited to, (threat of) war, molest, strike, government measures, business interruption, transport interruption, (data) network interruption, natural disaster, fire, machine breakdown and all circumstances under which IBFD, according to the principles of reasonableness and fairness, cannot be required to perform all or part of the agreement.
These Terms and Conditions are registered with the Chamber of Commerce Amsterdam, the Netherlands, under number 41197411.
IBFD Head Office
1019 DW Amsterdam
Tel: +31-20-554 0100
IBFD International Bureau for Fiscal Documentation is a registered trademark of Stichting Internationaal Belasting Documentatie Bureau.
P.O. Box 20237, 1000 HE Amsterdam The Netherlands
VAT No NL002952956B01
Chamber of Commerce Amsterdam (KwK) No 41197411
IBFD has offices in Amsterdam, Beijing, Kuala Lumpur and Vienna VA, USA.
(Version: 6 October 2014)