Legal disclaimer

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 and calculation tools on this site are provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it 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 by using the information contained in this Site, you should consult a professional consultant.

While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, PricewaterhouseCoopers 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 PricewaterhouseCoopers, 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 occur from the usage of these information, (even if advised of the possibility of such damages).

Certain links in this site connect to other Web Sites maintained by third parties over whom PricewaterhouseCoopers has no control. PricewaterhouseCoopers makes no declarations as to the accuracy or any other aspect of information contained in other web sites; and does not approve, guarantee, encourage or advise usage of any service or information provided by mentioned websites.

PricewaterhouseCoopers does not accept any liability for information or materials published by third parties, and do not endorse directly or indirectly any statements and opinions expressed within such third-party information. PricewaterhouseCoopers retains the right to delete any third party’s information which is deemed unsuitable for whatever reason. In publishing any information by using interactive fields designated for this purpose or by any other means, the user undertakes to comply with legislations of the Republic of Turkey relating to the preparation, publication and distribution of information, and bears full liability for any damage caused as a result of such information breaching statutory requirements. The user undertakes not to publish any information that is or may be regarded as damaging one’s reputation or illegal in any way.

The following web connection facilities have been explicitly forbidden by PricewaterhouseCoopers, they may result in copyright and trademark infringement problems:

• Links regarding unauthorized usage of our logo
• Framing, inline links or metatags
• Hyperlinks or link types covering Resource Locater(URL) and skipping main pages

(“Strategy&” expression refers to the network of separate and independent member firms which includes any entity which carries on business under a name which includes all or part of the PricewaterhouseCoopers name, or is a direct or indirect affiliate or subsidiary of a PricewaterhouseCoopers entity or is otherwise within (or associated or connected with an entity within this network) or is a correspondent firm of the worldwide network of PricewaterhouseCoopers firms. The expressions of “entity” or “entities”, mentioned herein, include partnerships, firms, corporations or other entities wherever located)