Terms and conditions and site usage rules
Terms and conditions and site usage rules for the Tax Aggregator Portal (TAP) owned by the not for profit organisation Stichting Capabuild also known as Capabuild Foundation.
As the name of the Portal describes, the aim of the Portal is to list sources of tax training materials relevant for Revenue Services in the global south.
Stichting Capabuld is NOT claiming ownership or responsibility for those sources created by third parties and as shown in the TAP.
Stichting Capabuild is the owner of this TAP website.
Users of this website agree to be bound by these terms and conditions, which are subject to change at the discretion of Capabuild. Your use of and access to this site indicate your acceptance of these terms and conditions.
For TAP visitors
- Use of TAP. Users may download and view the material or print a copy of material on this site for personal, non-commercial use provided you do not modify the copy from how it appears on this site (including any copyright notice). All rights not expressly granted under these terms of use are reserved. TAP includes third party content which is subject to that third party’s terms and conditions of use.
TAP includes links to third party sites which are not related to Capabuild and in relation to which Capabuild has no control or interest. Those links do not indicate any relationship between Capabuild and that third party or any endorsement by Capabuild of that third party, its site or the products or services.
Capabuild will have no responsibility or liability in relation to any loss or damage which you incur, arising from your use of or access to this site.
- Responsibility of TAP visitors Stichting Capabuild aims to review, all of the material, including computer software, posted to the TAP, however it cannot be responsible for that material’s content, use or effects. By operating the TAP, Stichting Capabuild does not represent or imply that it endorses the material posted to the TAP, or that it believes such material to be accurate, useful, non-infringing or non-harmful.
You are responsible for taking precautions as necessary to protect Yourself and Your computer systems from viruses, worms, Trojan horses, and other harmful or destructive content. The TAP may contain content that is offensive, indecent, or otherwise objectionable, as well as content containing technical inaccuracies, typographical mistakes, and other errors. The TAP may also contain material that violates the privacy or publicity rights, or infringes the intellectual property and other proprietary rights, of third parties, or the downloading, copying or use of which is subject to additional terms and conditions, stated or unstated.
Stichting Capabuild disclaims any responsibility for any harm resulting from the use by visitors of the TAP, any mislabeling by TAP visitors of observations, or from any downloading by those visitors of content posted to the TAP.
- Inappropriate Use. You agree not to use the TAP, the Stichting Capabuild Services, or any Stichting Capabuild Content for any illegal, unlawful, or unauthorized purpose or activity, including but not limited to threatening, abusing, soliciting, spam, harassing, stalking, impersonating, or intimidating other Stichting Capabuild Users.
- Copyright Infringement. Stichting Capabuild respects the intellectual property rights of others, and requests that Users of the Stichting Capabuild TAP and Service do the same.
If You believe that Your work has been copied on the TAP in a way that constitutes copyright infringement, please contact Stichting Capabuild and provide the relevant information It is Stichting Capabuild's policy to respond to clear Notifications of Alleged Infringement.
3. Intellectual Property.
All trademarks, service marks, graphics and logos used in connection with Stichting Capabuild, the TAP, are trademarks or registered trademarks of Stichting Capabuild or third parties. Your use of the TAP grants You no right or license to reproduce or otherwise use any Stichting Capabuild or third-party trademarks for any purposes. This Agreement does not transfer to You any Stichting Capabuild or third party intellectual property, and all right, title and interest in and to such property will remain solely with Stichting Capabuild or such owners.
All material on this site is protected by Dutch and international copyright and other intellectual property laws. Users may not do anything which interferes with or breaches those laws or the intellectual property rights in the material.
4. Changes.
Stichting Capabuild reserves the right, at its sole discretion, to modify or replace any part of this Agreement. It is Your responsibility to check this Agreement periodically for changes. Your continued use of or access to the TAP following the posting of any changes to this Agreement constitutes acceptance of those changes. Stichting Capabuild may also, in the future, offer new services and/or features through the TAP (including, the release of new tools and resources). Such new features and/or services shall be subject to the terms and conditions of this Agreement.
5. Termination.
Stichting Capabuild may terminate Your access to all or any part of the TAP or Services at any time, with or without cause, with or without notice, effective immediately. If You wish to terminate this Agreement or Your Stichting Capabuild account, You may simply discontinue using the TAP and delete Your account. All provisions of this Agreement which by their nature should survive termination shall survive termination, including, without limitation, ownership provisions, warranty disclaimers, indemnity, and limitations of liability.
6. Disclaimer of Warranties.
The TAP is provided “as is.” Stichting Capabuild and its suppliers and contributors hereby disclaim all warranties of any kind, express or implied, including, without limitation, the warranties of merchantability, fitness for a particular purpose and non-infringement. Neither Stichting Capabuild nor its suppliers or contributors makes any warranty that the TAP will be error free or that access thereto will be continuous or uninterrupted. You understand that You download from, or otherwise obtain content or services through, the TAP at Your own discretion and risk.
7. Limitation of Liability.
In no event will Stichting Capabuild be liable with respect to any subject matter of this Agreement under any contract, negligence, strict liability or other legal or equitable theory for: (i) any special, incidental or consequential damages; (ii) the cost of procurement or substitute products or services; or (iii) for interruption of use or loss or corruption of data. Stichting Capabuild shall have no liability for any failure or delay due to matters beyond its reasonable control. The foregoing shall not apply to the extent prohibited by applicable law.
8. General Representation and Warranty.
You represent and warrant that (i) Your use of the TAP will be in strict accordance with the Stichting Capabuild Privacy Policy located at https://www. Capabuild.org, with this Agreement and with all applicable laws and regulations (including without limitation any local laws or regulations in Your country, state, city, or other governmental area, regarding online conduct and acceptable content, and including all applicable laws regarding the transmission of technical data exported from the United States or the country in which You reside) and (ii) Your use of the TAP will not infringe or misappropriate the intellectual property rights of any third party.
9. Indemnification.
You agree to indemnify and hold harmless Stichting Capabuild, the Committee on Fiscal Studies University of Nairobi, their contractors, licensors and Contributors, and their respective directors, officers, employees and agents from and against any and all claims and expenses, including attorneys’ fees, arising out of Your use of the TAP, including but not limited to Your violation this Agreement.
User Generated Content, responsibility of contributors
Capabuild welcomes the general public to provide content in the form of comments and reviews for publishing to TAP.
Only content that complies with the following terms and conditions is eligible for publishing.
10. If you submit content to Capabuild, you agree to be bound by these terms and conditions. These terms and conditions are subject to change at any time.
11. Capabuild editors and moderators at their discretion may edit or remove your content. Only Capabuild staff determine whether your content will be published.
12. You acknowledge that your content is accurate and reflects actual people and events and you did not digitally alter images or footage in any way to impersonate any person or entity or falsely state or otherwise misrepresent your affiliation with a person or entity.
13. You acknowledge that your content is not being provided for a commercial purpose.
14. On providing your content to Capabuild for publication in any media, you indemnify Capabuild and its officers, employees and agents against any damage or loss made against or suffered by any of those indemnified arising, in whole or in part, as a result of the publication by Capabuild or a person permitted by Capabuild of your content; or a breach by you of these terms and conditions.
15. If you contribute content to the TAP, or otherwise make (or allow any third party to make) material available by means of the TAP (any such material, “Content”), You are entirely responsible for the content of, and any harm resulting from Your use of, that Content. That is the case regardless of whether the Content in question constitutes text, graphics, an audio file, or computer software. If you own the Content prior to contributing the Content to the Site, and that Content is subject to Intellectual Property rights, you retain ownership of those rights.
By making Content available, You represent and warrant that:
- the Content does not contain or install any viruses, worms, malware, Trojan horses or other harmful or destructive content;
- the Content is not spam and does not contain unethical or unwanted commercial content designed to drive traffic to third party sites or boost the search engine rankings of third party sites, or to further unlawful acts (such as phishing) or mislead recipients as to the source of the material (such as spoofing);
- You will post only Content that is relevant to Stichting Capabuild and at a rate and volume that does not hinder other Users' ability to use Stichting Capabuild;
- the Content is not libelous or defamatory, does not contain threats or incite violence towards individuals or entities, and does not violate the privacy or publicity rights of any third party;
- Your account details do not mislead others into thinking they represent another specific person or organization (unique pseudonyms are allowed). For example, Your login name is not the name of a person other than Yourself or company other than Your own;
- Your content is not getting advertised via unwanted electronic messages such as spam links on newsgroups, email lists, journals and web sites, and similar unsolicited promotional methods.
By submitting Content to Stichting Capabuild for inclusion on the TAP, You grant Stichting Capabuild a world-wide, royalty-free, and non-exclusive license to reproduce, modify, adapt, and publish the Content solely for the purpose of displaying, distributing, and promoting Your observations and journal via Stichting Capabuild, and for the purpose of displaying or promoting the Content or Stichting Capabuild itself in other venues, such as social media or software distribution TAPs. We may repackage publicly available information associated with the Content in a machine-readable format for our partner organisations, including the Committee on Fiscal Studies, University of Nairobi and others. You represent and warrant that (a) You own and control all of the rights to the Content that You post or You otherwise have the right to post such Content to the Site; (b) the Content is accurate and not misleading; and (c) use and posting of the Content You supply does not violate these Terms of Use and will not violate any rights of or cause injury to any person or entity. If You delete Content, Stichting Capabuild will use reasonable efforts to remove it from the TAP, but You acknowledge that caching or references to the Content may not be made unavailable immediately.
Without limiting any of those representations or warranties, Stichting Capabuild has the right (though not the obligation), in Stichting Capabuild’s sole discretion, to terminate or deny access to and use of the TAP to any individual or entity for any reason.
16 Miscellaneous.
This Agreement constitutes the entire agreement between Stichting Capabuild and You concerning the subject matter hereof and may be modified only by a written amendment signed by an authorized executive of Stichting Capabuild, the Committee on Fiscal Studies University of Nairobi, or by the posting by Stichting Capabuild of a revised version of these Terms of Service. Except to the extent applicable law, if any, provides otherwise, any access to or use of the TAP will be governed by the laws of the Netherlands, If any part of this Agreement is held invalid or unenforceable, that part will be construed to reflect the parties’ original intent, and the remaining portions will remain in full force and effect. A waiver by either party of any term or condition of this Agreement or any breach thereof, in any one instance, will not waive such term or condition or any subsequent breach thereof. You may not assign Your rights under this Agreement; Stichting Capabuild may assign its rights under this Agreement without condition. This Agreement will be binding upon and will inure to the benefit of the parties, their successors and permitted assigns.
17. Definitions.
In this Agreement:
Intellectual Property Rights means all present or future intellectual property rights of whatever nature anywhere in the world including, but not limited to, rights in respect of or in connection with copyright, inventions (including patents), trade marks, service marks, trade names, domain names, designs, confidential information, trade secrets and know-how and similar industrial, commercial and intellectual property rights, whether or not registered or registrable, and includes the right to apply for the registration of such rights, and whether existing in the Netherlands or otherwise.
Know How means the collective industry & campaign experience, information or know how gained and owned by Capabuild through the conduct of its business by its owners, employees and contractors (whether written or unwritten).
Laws means all laws including but not limited to rules of common law, principles of equity, statutes, regulations, statutory mandatory codes of conduct and judgments.
Losses means loss, damage, liability, charge, expense or cost (including all reasonable legal and other professional costs on a full indemnity basis) of any nature or kind.
Stichting Capabuild Material means any material, documents, media and property (including Know How) prepared, created, developed or acquired by Capabuild.
Capabuild Property means any Capabuild website, mobile site, WAP portals, email marketing, person to person messaging service (eg IM, SMS, MMS and email) and any other electronic, emerging, digital or conventional communications channel owned by Capabuild.