This website is managed by MOORE Audit S.A., a joint stock company under Luxembourg law (“Société Anonyme”) and registered with the Luxembourg Trade and Companies register under number B 165.462, located at 5, rue de Turi, L-3378 Livange.

MOORE Audit S.A. is a member firm of Moore Global Network Limited (“MGNL”), a worldwide association of independent accounting and consulting firms. Registered to carry on audit work in Luxembourg by “Commission de Surveillance du Secteur Financier (“CSSF”)”, a public institution which supervises the professionals and products of the Luxembourg financial sector (

MGNL and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures, or agents. No member firm of MGNL has any authority (actual, apparent, implied or otherwise) to oblige or bind MGNL or any other MGNL member firm in any matter whatsoever.

The information contained in this Site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site. Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. Any information on this Site should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult with a MOORE Audit S.A. professional.

MOORE Audit S.A. is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will MOORE Audit S.A. or its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in this Site connect to other websites maintained by third parties over whom MOORE Audit S.A. has no control. MOORE Audit S.A. makes no representations as to the accuracy or any other aspect of information contained in other websites.

MOORE Audit S.A. does not warrant or offer any assurances that the website is compatible with any user’s computer equipment or network through which access to the website is gained or that the use of the website will not lead to viruses or similar destructive software. Users are responsible for ensuring that their own equipment has appropriate security and virus protection features.

As content of the website is copyrighted, any unauthorized use of any material on the website may violate copyright, trademark and other laws. Materials on this website may not be modified, reproduced or publicity displayed, performed or distributed or used for any public or commercial purposes.

The laws of Luxembourg shall exclusively govern all disputes and all other proceedings outcoming of the connection and content of this Site. The Court of Luxembourg-Ville shall have the exclusive jurisdiction over all disputes and all other proceedings related to the content and the connection of this Site.

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