Website Usage

All contents on this website are protected by copyright.
The Professor for Business Administration, esp. Business Taxation
at the Paderborn University Caren Sureth-Sloane (in the following
“the Owner”) encourages the use of its data, publications and
multimedia products (images, etc.) presented herein (in the
following “the material”). The material may be used under the
Creative Commons Licence CC BY-NC-SA 4.0.

All requests for commercial use and translation rights should be submitted to info(at)taxcomplexity.org.


Information on this website is provided on an “as is” and “as available” basis. The Owner tries to ensure, but does not guarantee, the accuracy and completeness of the information on this website. If you recognize any errors, please inform us by sending an email to info(at)taxcomplexity.org and we will try to correct them.
The Owner may change the information and data of the website without any notice. Further, they reserve their exclusive right in its sole discretion to alter or discontinue part of this site or the whole site. The Owner is and will not be liable for any loss, damage, liability or expense suffered which is claimed to result from the use of this site. The Owner accepts no responsibility with regards to problems such as failure of performance, computer virus, communication line failure, alteration of content, etc. incurred as a result of using this website or any link to external sites. The use of this site is at the user’s sole risk.
Information contained in this website does not imply the expression of any opinion whatsoever on the part of the Owner concerning the legal status of any country or of its authorities. Its content and any map displayed are indeed without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
This website may contain advice, opinions and statements from external websites. Hyperlinks to other websites do not imply any official endorsement of or responsibility for the opinions, ideas, data or products presented at these locations or guarantee the validity of the information provided. The sole purpose of links to other sites is to indicate further information available on related topics.
We like to point out that the transmission of data via the Internet (downloads, emails, etc.) can offer security vulnerabilities. It is therefore impossible to safeguard the data completely against access by third parties. We cannot assume any liability for damages arising as a result of such security vulnerabilities.
The use by third parties of all published contact details for the purpose of advertising is expressly excluded. We reserve the right to take legal steps in the case of the unsolicited sending of advertising information; e.g., by means of spam mail.

Linking to taxcomplexity.org

In order to promote our work, we encourage users who maintain an external website to include hyperlinks to taxcomplexity.org without having to ask prior permission under the following conditions:
These hyperlinks must not:

– infringe the Owner’s rights;

– result in a financial benefit of an organization or company, or of any commercial products or services.

As a Consequence:

– links to this website must appear clearly as such, i.e. with the complete and obvious URL;

– once a link to the Owner’s website has been created, it should be tested to ensure that it works and meets the above conditions.

If you have further questions about linking to the Owner’s website, please feel free to send us an email at info(at)taxcomplexity.org.