To ensure compliance with requirements imposed by the Department of the Treasury, EOS ACCOUNTANTS LLP (“EOS” or “We”) inform you that any U.S. tax advice contained in this Web site (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties or (ii) promoting, marketing, or recommending any transactions or any tax-related matters to another party (IRS Circular 230 Disclosure).
The information contained in this Web site is for general information purpose only and should not be construed as legal, accounting or tax advice on any subject matter. This information has been created from, based upon or taken from sources deemed to be accurate at the time but may not be complete, may or may not reflect current legal, tax or accounting developments and may not apply in all jurisdictions. EOS disclaims any obligation to update our Web site or advise you of any court or other decisions, or changes in law, rule, regulation or fact.
It is your sole responsibility to evaluate the accuracy, completeness or usefulness of any information, opinion, advice or other content available on or through this Web site. Please seek the advice of professionals, as appropriate, regarding the evaluation of any specific information, opinion, advice or other content.
We enforce strict control over your nonpublic personal information. However, any information sent to EOS via Internet e-mail including EOS File Exchange System (“EFE”) and any cloud vendors or through this Web site is not necessarily secure and is done so on a non-confidential basis. The transmission of or to this Web site or other communication via this Web site does not create or constitute a client relationship between EOS and you or any person or entity for whom you are working, representing, or associated with.
No recipient of content from this site, whether a client, prospective client or otherwise, should act or refrain from acting on the basis of any content included in this site or linked to or from this site without seeking the appropriate legal, accounting, tax or other professional advice on the particular facts and circumstances at issue. No general recommendation, discussion or statement of law, rule, regulation, treaty or other matter, no matter how seemingly simple, can be applied to any particular factual situation without a full and careful confidential analysis of all relevant facts.
EOS assumes no liability for any computer virus or other similar software code that is downloaded to your computer from the Internet, the Web site or in connection with any services or materials offered through the site or from any third party. You are cautioned to use and to update your own security, virus protection and firewall measures.
EOS makes no warranty that the services and materials appearing on this Web site or from any third party will meet your requirements or that the Web site, services or materials will be uninterrupted, timely, secure, or error-free.
EOS does not endorse and is not responsible for any third party content that may appear upon or be accessed through or via a link from this Web site. Any opinions, advice, statements, services, offers, or other information or content expressed or made available by third parties, including information providers, are those of the respective author(s) or distributor(s) and not of EOS. EOS does not guarantee the accuracy, completeness, or usefulness of any content, nor its merchantability or fitness for any particular purpose.
EOS disclaims and neither it nor any of its partners, principals, professional staff, or other employees shall be liable for any liability, cost or damages in respect of actions taken or not taken by you or others based on any content on this site, any third party content, or any linked or linking sites, including without limitation, direct, indirect or consequential loss or damage, or any loss or damage whatsoever arising from loss of data, opportunities or profits arising out of, or in connection with, your access, use of or reliance upon any information or data appearing on this Web site or in or from any linked or linking site.
Through this website you are or may be able to link to other websites which are not under the control of EOS. We have no control over the nature, content and availability of those sites and assume no responsibility therefor. The inclusion of any links does not necessarily imply a recommendation or endorsement of the views expressed therein.
Materials on this Web site may not be modified, reproduced, distributed or used for any public or commercial purposes without written permission from EOS. For specific requests, please contact us at the following address.EOS ACCOUNTANTS LLP
© 2014 EOS ACCOUNTANTS LLP, all rights reserved
日本企業によりハワイに設立されるキャプティブ保険会社は近年増加傾向にあります。我々EOS Accountants LLP（EOS会計事務所）は、日本企業の皆様からのご要望に応えるた...
Acounting and Tax AtoZ
米国財務会計基準審議会（FASB）は、Accounting Standards Codification (ASC)にコード化されている米国会計基準（USGAAP）を改訂・改善・明...