Tax-Insight Curacao, Xandra Kleine-van Dijk

General Terms English



                                                            General Terms
General terms of Tax-Insight B.V.

Article 1.
All work and services commissioned by Clients shall be accepted and carried out
exclusively by Tax-Insight under these General Terms.

Article 2.
Save in a event of willful default or gross negligence by Tax-Insight, the Client
shall indemnify and hold Tax-Insight harmless from and against all actions, claims
or demands of third parties - including costs to be incurred by Tax-Insight in
connection therewith - arising from or relating in any way to the work or services
performed by Tax-Insight for the Client.
Unless the adviser/lawyer concerned has expressly stated otherwise in writing,
advice given by a tax consultant/lawyer-tax expert shall relate only to aspects
and matters of tax law, and advice given by a lawyer shall relate only to aspects
and matters of civil or administrative law. The Client may not assume that when a
tax consultant/lawyer-tax expert is providing advice, attention is devoted to
possible implications under civil or administrative law, or that when a lawyer is
providing advice, any implications under tax law are taken into account, unless
the adviser or lawyer concerned has expressly stated otherwise in writing.

Article 3.
Any and all liability of Tax-Insight shall be limited to the amount which in the
particular case concerned is claimable under our professional liability insurance
plus the amount of the excess which in accordance with the terms of the
insurance Tax-Insight has to bear in the particular case concerned.
Every claim for compensation against natural persons, employees, directors or
companies who are employed by Tax-Insight, or with which Tax-Insight has
concluded agreements in connection with its business operations, and which
parties may be held responsible or partly responsible for the damage or loss
arising, is ruled out. The aforementioned natural or legal persons may - by way
of a third party clause - rely on these General Terms and therefore upon this
Article 3, with respect to the client.

Article 4.
If services of third party service providers ("service providers") are to be
procured Tax-Insight shall where possible consult with the Client beforehand and
shall in any event exercise due prudence in the selection of such service
Tax-Insight shall not be liable for any failure, fault or shortcoming of such service
providers. Tax-Insight has the right to accept any limitations of liability stipulated
by service providers whose services have been procured by Tax-Insight.

Article 5.
Unless otherwise agreed, the fees to be paid by the Client will be calculated on
the basis of the number of hours worked multiplied by the applicable hourly rate
according to the scale of fees as from time set by Tax-Insight. With respect to
work and services that necessarily have to be rendered during the evening and/or
weekend, the applicable hourly rate can be increased to a rate of not more than
the double of the applicable hourly rate. Out of pocket expenses paid by TaxInsight
on behalf of the Client will be billed separately. For regular office costs
(e.g. postage, (local) telephone, telefax and photocopying costs) a percentage of
the fee will be charged. All amounts are exclusive of (turnover) tax.

Article 6.
All invoices sent by Tax-Insight to the Client must be paid within fourteen days
from the date of the invoice. If the Cl ient does not object to the invoice within a
period of four weeks after he can be deemed to have received the invoice, the
invoice will be considered approved by the Client. If payment of an invoice is
overdue, Tax-Insight will charge interest at a rate of 8% per annum or, at its
discretion, statutory interest. In that case Tax-Insight shall have the right to
suspend its services until full payment of the amount outstanding. Tax-Insight is
authorized to set off monies received on behalf of the Client against outstanding
fees, disbursements and outstanding invoices.
If for any reason, Tax-Insight has mistakenly not charged any (turnover) tax, and
it subsequently turns out that (turnover) tax should have been charged, TaxInsight
may still charge the amount not charged as (turnover) tax to the Client,
and the Client must still pay that amount to Tax-Insight.

Article 7.
The legal relationship between Tax-Insight and the Client is governed by the law
applicable in Curac;ao. Disputes shall exclusively be decided by the competent
court of Curac;ao.

Article 8.
These General Terms have been written in the Dutch and English languages. In
the event of differences in (the interpretation of) the texts the Dutch version shall
These General Terms have been filed at the Court of First Instance in Curac;ao on
January 16 2013