IBFD offers different types of products and services, such as online collections, (online) journals, (online, electronic) books, (online) courses, webinars, tax research services, library services and email services.
All products and services offered by IBFD are subject to these General Terms and Conditions. Specific terms applicable to certain products and services are outlined below. For more information on our products and services, please contact IBFD Customer Support.
2.1. Subscriptions
This Section applies to subscriptions to online collections (including the Journal Articles collection and Online Books) and print books and journals.
2.1.1. The subscription will enter into force at the moment that the Client submits an order or enters into an agreement with IBFD.
2.1.2. The regular subscription fee for online collections is for up to 5 (five) users at a single location, unless otherwise indicated. Additional users/locations may be added at a surcharge.
2.1.3. The standard subscription agreement period for online collections between IBFD and the Client is 1 (one) year. A subscription to a print book obliges the Client to purchase at least one future edition.
2.1.4. The subscription for online collections and print journals will automatically be renewed for successive periods of 1 (one) year, unless the Client notifies IBFD in writing by postal mail or email, no later than 1 (one) month before the start of the new subscription year, of his/her decision to terminate, downgrade or in any other way adjust the subscription. If the Client has explicitly agreed to a new subscription to an online collection or print journal before the automatic renewal, or if automatic renewal has already taken place, it is not permitted to terminate the new subscription agreement for the period of one (1) year. However, the preceding does not apply in the case that the Client qualifies as a consumer (see Section 1.1. Definitions), in which case the right to terminate the subscription exists at any time, provided that a notice period of 1 (one) month is duly taken into account. For online books, the standard subscription period is for 1 (one) year with no automatic renewal. For clients subscribing to more than 1 (one) online book an automatic renewal may be applicable, in which case the client will be sent an invoice for the renewal fee.
2.1.5. A subscription for print books will automatically be renewed with each publication of a new edition, unless the Client notifies IBFD in writing by postal mail or email of his/her decision to terminate, downgrade or in any other way adjust the subscription. If the Client has explicitly agreed to a new subscription to a print book before the automatic renewal, or if automatic renewal has already taken place, it is not permitted to terminate the new subscription agreement until after the outstanding payment for the final edition has been settled.
2.1.6. Notwithstanding IBFD’s rights under Sections 4.3.6.-4.3.7. and 7., both IBFD and the Client have the right to terminate the subscription, upon written notice by postal mail or email, if the other party breaches any provision of these Terms and Conditions and fails to remedy such a breach within 15 (fifteen) days of receipt of written notice from the non-breaching party.
2.1.7. Renewal fees for all subscriptions are subject to an annual price increase, which is determined on a yearly basis.
2.2. Classroom courses
IBFD provides classroom courses on international taxation and specialized topics that are of interest to the international tax community.
2.2.1. IBFD reserves the right to cancel a classroom 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 case of an insufficient number of registrations, IBFD will send cancellation notices at least 14 (fourteen) days prior to the course. Once delivery has been accomplished (see Section 5.1.1), no refunds will be made by IBFD.
2.2.2. IBFD reserves the right to alter published programmes and speakers without prior notice.
2.2.3. A Client may be prevented from attending a classroom course due to unforeseen circumstances. If the Client notifies IBFD in writing of the cancellation:
- at least 14 (fourteen) days prior to the course, an administration fee of EUR 250 (two hundred and fifty euros) or USD 250 (two hundred and fifty US dollars) (exclusive of VAT) will be charged;
- within 7 to 14 (seven to fourteen) days prior to the course, a cancellation fee of 50% (fifty per cent) of the course fee will be charged;
- less than 7 (seven) days prior to the course, the full course fee will be charged.
2.2.4. The invoiced party may replace an original participant with another person without charge, provided that IBFD is informed a minimum of 2 (two) working days prior to the course.
2.3 Online Courses
IBFD provides online courses on international taxation and specialized topics that are of interest to the international tax community (see https://www.ibfd.org/Training).
2.3.1. IBFD reserves the right to cancel an online course due to unforeseen circumstances, in which case IBFD’s liability will be restricted to a refund of any fees paid. Once delivery has been accomplished (see Section 5.1.1), no refunds will be made by IBFD.
2.3.2. IBFD reserves the right to alter published programmes and presenters without prior notice.
2.3.3. Access to an online course is provided for a fixed period of 12 (twelve) months from the date of purchase.
2.3.4. Access to online courses is granted on an individual basis and cannot be transferred to another person. Each user registered for an online course will be issued with a username and password for use exclusively by that individual user. Access to online courses is monitored and if any misuse is suspected, access will be terminated immediately.
2.3.5. In the event of non-accessibility to an online course as a result of a system breakdown or malfunctioning of IBFD’s online hardware and/or software infrastructure for a period exceeding 24 (twenty-four) hours, upon request, IBFD will extend the user’s access for a reasonable period of time.
2.4 Certificate Programmes
IBFD offers certificate programmes in international taxation for tax professionals working on issues of cross-border taxation. Such programmes are made up of multiple online training components (IBFD online courses and webinars).
2.4.1. IBFD reserves the right to cancel a certification programme 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 case of an insufficient number of registrations, IBFD will send cancellation notices at least 14 (fourteen) days prior to the course. Once delivery has been accomplished (see Section 5.1.1), no refunds will be made by IBFD.
2.4.2. IBFD reserves the right to alter published programmes and presenters without prior notice.
2.4.3. A Certificate provides a personal qualification; therefore, a registered participant cannot be replaced by another person.
2.4.4. Access to each of the online components of the programme is granted on an individual basis and cannot be transferred to another person. Each registered user will be issued with a username and password for use exclusively by that individual user. Access to the online components is monitored and if any misuse is suspected, access will be terminated immediately.
2.4.5. A Client may be prevented from following the Certificate programme due to unforeseen circumstances. If the Client notifies IBFD in writing of the cancellation:
- at least 7 (seven) days prior to the start date, an administration fee of EUR 250 (two hundred and fifty euros) or USD 250 (two hundred and fifty US dollars) (exclusive of VAT) will be charged;
- less than 7 (seven) days prior to the start date, the full fee will be charged.
2.4.6. Payment must be made by credit card in full before the start of the programme. Payment in instalments is not possible.
2.4.7 The programme is to be completed within 6 (six) months. Access to the online courses and webinars will be granted for this period only and ends automatically thereafter.
2.5 Webinars
IBFD offers live and on-demand webinars on international taxation and specialized topics that are of interest to the international tax community.
2.5.1. IBFD reserves the right to cancel a live webinar due to unforeseen circumstances, in which case IBFD’s liability will be restricted to a refund of any fees paid. Once delivery has been accomplished (see Section 5.1.1), no refunds will be made by IBFD.
2.5.2 IBFD reserves the right to alter published programmes and presenters without prior notice.
2.5.3. Access to webinars is provided for a fixed period of 12 (twelve) months from the date of purchase or broadcast. If a Client is prevented from attending a live webinar, he/she will have access to the on-demand webinar for a period of 12 (twelve) months.
2.5.4 Access to IBFD webinars is granted on an individual basis and cannot be transferred to another person. Each user registered for a webinar will be issued with personal access details for use exclusively by that individual user. Access to IBFD webinars is monitored and if any misuse is suspected, access will be terminated immediately.
2.6 eBooks and Pay-per-view documents
IBFD sells certain products on a single-purchase basis, such as eBooks via the IBFD Shop and Journal Articles and Treaty documents via IBFD’s Pay-per-view service.
IBFD provides these products as follows:
- eBooks are sent via a link by email and must be downloaded within 28 (twenty-eight) days of the date of purchase, during which time the eBook may be downloaded a maximum of 5 (five) times;
- Pay-per-view Journal Articles are sent via a link by email and must be downloaded within 48 (forty-eight) hours of the date of purchase;
- Pay-per-view Treaty documents are sent as a PDF document by email.
2.6.1. A Client purchasing an IBFD eBook or a Pay-per-view document is granted a non-exclusive and non-transferable licence to access and use the eBook or Pay-per-view document for his/her personal reference and informational purposes, subject to the following conditions:
- The Client shall not make alterations to (any part of) the eBook or the Pay-per-view document, nor permit (any part of) the eBook or Pay-per-view document to be combined with, or become incorporated in, any other document;
- The Client shall not move, copy, reproduce, network or otherwise transfer (any part of) the eBook or Pay-per-view document to any computer or other device belonging to any other person;
- The Client shall not share, lease, loan, rent, sell, license, sublicense, transfer, network, reproduce, display, distribute, translate or otherwise make (any part of) the eBook or Pay-per-view document available to any other person.
2.6.2. Access to IBFD’s eBooks and Pay-per-view documents is granted on an individual-user basis. IBFD’s eBooks and Pay-per-view documents are protected by “Social DRM” (Digital Rights Management). Each eBook and Pay-per-view document file is unique and contains both visible and invisible watermarks which link it to the Client who purchased and downloaded it. Downloads of IBFD’s eBooks and Pay-per-view documents are monitored, and if any misuse is suspected, the Client’s right to use the eBook or Pay-per-view document will be terminated immediately. In the event of termination, the Client must destroy the original and all copies of the eBook or the Pay-per-view document.
2.7 Events
IBFD regularly organizes events, such as seminars, conferences, symposiums and meetings, on international taxation and specialized topics that are of interest to the international tax community.
2.7.1 IBFD reserves the right to cancel an event due to unforeseen circumstances or if there is an insufficient number of registrations. In case a registration fee was paid, IBFD’s liability will be restricted to a refund of the paid fee. In case of an insufficient number of registrations, IBFD will send cancellation notices at least 14 (fourteen) days prior to the event.
2.7.2 IBFD reserves the right to alter published programmes and speakers without prior notice.
2.7.3 A Client may be prevented from attending an event for which he/she paid a registration fee due to unforeseen circumstances. If the Client notifies IBFD in writing of the cancellation:
- Up to 7 (seven) days prior to the event, a cancellation fee of 50% (fifty per cent) of the registration fee will be charged;
- less than 7 (seven) days prior to the event, the full registration fee will be charged.
2.7.4 In case a registration fee was paid, the invoiced party may replace an original participant with another person without charge, provided that IBFD is informed a minimum of 2 (two) working days prior to the event.
2.7.5 Once delivery has been accomplished (see Section 5.1.1), no refunds will be made by IBFD.