Terms of Use

1.  Who we are and how to contact us

globaltaxrecovery.com (the “Site“) is operated by Global Tax Recovery (Pty) Ltd (“Global Tax Recovery“, “GTR“, “we“, “us“, “our“), a company forming part of the Global Tax Recovery group.

2.  These terms and your agreement to them

By accessing or using the Site you agree to these terms of use. If you do not agree to them, please do not use the Site.

These terms apply to the Site and to any content, downloads, forms, portals and communications made available through it. They do not replace or vary any separate written agreement between you and any GTR entity for the provision of services. If there is a conflict between these terms and a signed services agreement, the services agreement prevails in respect of the services it covers.

We recommend you print or save a copy of these terms for your records.

3.  Changes to these terms and to the Site

We may amend these terms from time to time. The version in force is the one published on the Site, and the effective date is stated at the top of the page. Where a change materially affects your rights or obligations, we will bring it to your attention through a prominent notice on the Site.

Amendments take effect for your future use of the Site and do not apply retrospectively to your past use. Please check this page from time to time.

We may change, suspend, restrict or withdraw all or any part of the Site, and any content on it, at any time and without notice. We do not guarantee that the Site or any content will always be available or uninterrupted.

4.  Accessing the Site

The Site is made available free of charge. You are responsible for the arrangements necessary to access it, including your internet connection and device, and for ensuring that everyone who accesses the Site through your connection is aware of these terms and complies with them.

Where you are given, or you choose, login credentials for any restricted area of the Site or any GTR portal, you must keep them confidential and must not disclose them to anyone else. You must notify us immediately at info@globaltaxrecovery if you know or suspect that your credentials have been compromised. We may disable any credentials at any time where we reasonably believe you have failed to comply with these terms.

5. Acceptable use

You may use the Site only for lawful purposes. You must not:

• use the Site in any way that breaches any applicable law or regulation, or that has any unlawful or fraudulent purpose or effect;
• use the Site to send, knowingly receive, upload, download or otherwise transmit any material that is defamatory, obscene, offensive, harassing, or that infringes any third party’s rights;
• transmit or procure the sending of unsolicited advertising or promotional material, or any similar solicitation;
• scrape, harvest, data-mine, index or systematically extract content from the Site, whether by automated means or otherwise, without our prior written consent;
• use the Site or its content to build, train or evaluate any machine learning or artificial intelligence model without our prior written consent;
• reproduce, duplicate, copy, resell or otherwise commercially exploit any part of the Site in breach of these terms;
• attempt to gain unauthorised access to the Site, the server on which it is stored, or any server, computer or database connected to it;
• introduce any virus, trojan, worm, logic bomb, ransomware or other material that is malicious or technologically harmful;
• attack the Site by means of a denial-of-service attack or a distributed denial-of-service attack; or
• do anything that damages, disables, overburdens or impairs the Site, or interferes with any other person’s use of it.

Conduct of this kind may constitute a criminal offence under the Cybercrimes Act 19 of 2020 in South Africa, the Computer Misuse Act 1990 in the United Kingdom, and equivalent legislation elsewhere. We will report any such breach to the relevant law enforcement authorities and will co-operate with them, including by disclosing your identity. We may also suspend or terminate your access to the Site immediately.

6.  Content on the Site is information, not advice

Global Tax Recovery provides an administrative withholding tax reclaim service. We prepare, submit and pursue reclaims and related documentation on behalf of our clients. We do not advise on tax planning, tax structuring, treaty interpretation for the purpose of arranging a client’s affairs, or the merits of any investment.

Withholding tax rules, double taxation agreement rates, reclaim procedures and filing deadlines vary between jurisdictions, are amended frequently, and are applied differently by different tax authorities. Content published on the Site reflects our understanding at the date of publication and may be out of date by the time you read it. We are under no obligation to update it.

Your particular circumstances will affect whether anything described on the Site applies to you. Before acting or refraining from acting on anything you read here, you should obtain advice from a suitably qualified professional in the relevant jurisdiction. Any figures, recovery rates, timeframes or examples given are illustrative only and are not a forecast, guarantee or representation of the outcome of any claim.

Case studies, testimonials and client references on the Site describe past engagements. Past results are not a guarantee or indication of future outcomes.

7.  No warranty as to accuracy

We take reasonable care in preparing the content of the Site, but we do not warrant or represent that it is accurate, complete, current, reliable or fit for any particular purpose. To the extent permitted by law, all warranties, conditions and terms implied by statute, common law or otherwise are excluded.

Where the Site reproduces or summarises legislation, treaties, tax authority guidance or third-party material, that summary is our own and has no official status. The original source prevails.

8. Intellectual property

We are the owner or the licensee of all intellectual property rights in the Site and in the material published on it, including text, articles, insights, graphics, photographs, illustrations, logos, layout, design, software and databases. Those works are protected by copyright, trade mark and database rights and by treaties around the world. All such rights are reserved.

“Global Tax Recovery” and the Global Tax Recovery logo are trade marks of the Global Tax Recovery group 2016/404751/07. You may not use them without our prior written permission.

You may print one copy and download extracts of any page for your own personal, non-commercial reference, and you may draw the attention of colleagues within your organisation to content on the Site. You must not modify any copy you have made, and you must not use any illustration, photograph or graphic separately from the text that accompanies it. Our status as the author of the content must always be acknowledged.

You must not use any part of the Site for commercial purposes, republish it, or make it available to third parties outside your organisation, without a licence from us. Requests should be sent to [email protected].

9. Material you send to us

If you send us an enquiry, complete a form on the Site or apply for a role, you must ensure that the information you give is accurate and that you are entitled to provide it. If you provide personal information about anyone other than yourself, you confirm that you have the authority to do so and that they have been told how we will use it.

Please do not send confidential, sensitive or client-identifying information through the Site or by ordinary email. Neither is a secure channel. Material you send to us through a public form is not treated as confidential unless we have agreed otherwise in writing or a confidentiality agreement is in place, and no attorney-client or equivalent privilege attaches to it.

An enquiry does not create a contract. No engagement arises until a written services agreement has been signed by a duly authorised representative of the relevant GTR entity. No employee, contractor or intermediary is authorised to conclude an agreement on behalf of any GTR entity by email, as set out in our email disclaimer.

Where you send us feedback, comments or suggestions about the Site or our services, you grant us a non-exclusive, royalty-free, perpetual licence to use them without obligation to you. This does not apply to your confidential business information or personal information, which we handle in accordance with our Privacy Notice.

10. Our liability

Nothing in these terms excludes or limits our liability for death or personal injury caused by our negligence, for fraud or fraudulent misrepresentation, or for any other liability that cannot lawfully be excluded or limited. In South Africa, nothing in these terms is intended to limit or exclude any liability in a manner that would be prohibited by section 51 of the Consumer Protection Act 68 of 2008, and in the United Kingdom nothing limits rights you may have under the Consumer Rights Act 2015 if you are a consumer.

Subject to that:

• we exclude all liability arising from your use of, or reliance on, the Site or any content on it;
• we are not liable for any loss of profit, loss of business, loss of revenue, loss of anticipated savings, loss of goodwill, loss of data, or any indirect or consequential loss, however arising;
• we are not liable for any tax, penalty, interest, missed deadline, rejected claim or lost entitlement resulting from action you take on the basis of content published on the Site rather than on advice given to you under a services agreement;
• we are not liable for any loss caused by a virus, distributed denial-of-service attack or other technologically harmful material that infects your equipment through your use of the Site or of anything downloaded from it. You should use your own virus protection.

These limitations apply to your use of the Site. Our liability under a signed services agreement is governed by that agreement.

11. Indemnity

You agree to indemnify us against any loss, damage, cost or expense, including reasonable legal fees, that we incur as a result of your breach of these terms, your misuse of the Site, or your infringement of any third party’s rights through your use of the Site. This clause does not apply to the extent that you are a consumer whose rights cannot lawfully be varied in this way.

12. Links to and from the Site

Where the Site contains links to other websites and resources provided by third parties, those links are provided for your information only. We have no control over the content of those sites and accept no responsibility for them or for any loss or damage arising from your use of them. A link is not an endorsement.

You may link to our home page, provided you do so in a way that is fair and legal, does not damage our reputation or take advantage of it, and does not suggest any association, approval or endorsement on our part where none exists. You must not frame the Site on any other site, and you must not link from a site that you do not own. We may withdraw linking permission at any time.

13. Privacy and cookies

Our Privacy Notice explains how we collect and use personal information and is available at [email protected]. Information about the cookies we use, and how to control them, is set out in the same notice and in the cookie preferences panel available in the footer of every page.

By using the Site you acknowledge that we process personal information as described in the Privacy Notice. We do not treat your use of the Site as consent to non-essential cookies; consent is obtained separately through the cookie banner.

14. Electronic communications

You agree that we may communicate with you electronically and that electronic communications satisfy any legal requirement that a communication be in writing, to the extent permitted by the Electronic Communications and Transactions Act 25 of 2002 and equivalent legislation.

Data messages sent to us are deemed received only when we actually respond to them. Our email disclaimer, available at https://globaltaxrecovery.com/disclaimer/, forms part of these terms in respect of email correspondence with us.

15. Availability and events beyond our control

We are not liable for any failure or delay in the operation of the Site caused by events beyond our reasonable control, including failure of public or private telecommunications networks, power failure, act of government, industrial action, cyber attack, epidemic, fire, flood or natural disaster.

16. Suspension and termination

We may suspend or terminate your access to the Site, without notice and without liability, where we reasonably believe you have breached these terms or where we are required to do so by law. Termination does not affect any accrued rights or any provision that is intended to survive, including sections 8, 10, 11 and 17.

17. Governing law and jurisdiction

These terms, their subject matter and their formation, and any non-contractual dispute or claim arising out of or in connection with them, are governed by the laws of Great Britain, South Africa, Malaysia, and Singapore.

The courts of Great Britain, South Africa, Malaysia, and Singapore have exclusive jurisdiction, save that where you are a consumer resident in another country, you retain the benefit of any mandatory protections and the right to bring proceedings in the courts of your country of residence where the law so provides.

The Site is directed at users in the United Kingdom, the European Economic Area, South Africa, the United States and Singapore. We make no representation that content on the Site is appropriate or available for use in other locations. If you access the Site from elsewhere, you do so on your own initiative and are responsible for compliance with local law.

18. General

•   Severability: If any provision of these terms is found to be unlawful, invalid or unenforceable, that provision is severed and the remainder continues in full force.
•   No waiver: If we delay in enforcing any provision, or fail to enforce it, that is not a waiver of our rights.  
•   No partnership or agency: Nothing in these terms creates a partnership, joint venture, agency or employment relationship between you and us.
•   Third parties: A person who is not a party to these terms has no right to enforce them.
•   Assignment: We may transfer our rights and obligations under these terms to another entity. You may not transfer yours without our written consent.
•   Entire agreement: These terms, together with the Privacy Notice and any document expressly referred to in them, constitute the entire agreement between you and us in relation to your use of the Site.
•   Language: These terms are drafted in English. Any translation is provided for convenience only, and the English version prevails.

19. Contact and complaints

If you have a question about these terms, or a complaint about the Site or its content, please contact us at [email protected]. We will acknowledge your complaint promptly and aim to respond substantively within 5 business days

For privacy complaints, please follow the process in our Privacy Notice, which sets out your right to complain to the Information Regulator in South Africa, the Information Commissioner’s Office in the United Kingdom, or your national data protection authority.