Terms & Conditions

Website usage

All contents on this website are protected by copyright. The Institute for Taxation and Accounting at Ludwig-Maximilians-Universität München (in the following “the Institute”) encourages the use of its data, publications and multimedia products ( image, software, etc.) presented herein (in the following “the material”). Data may be used for scientific research and media reports (print and online), however, needs to be quoted accurately. Further, the Institute needs to be informed (info(at)tax-index.org) about the use. The material may be copied, downloaded or printed for non-commercial use. Documents, presentations, blogs, websites and teaching materials can also include excerpts from the Institute’s publications, databases and multimedia products, provided that suitable acknowledgment of the Institute as source and copyright owner is given. The Title of the material, © Tax Attractiveness Index – Institute for Taxation and Accounting at LMU Munich, publication date (if available) and page number or URL (uniform resource locator) as applicable, should be quoted.
All requests for commercial use and translation rights should be submitted to info(at)tax-index.org.


INFORMATION ON THIS SITE IS PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS. The Institute works at its best to ensure, but does not guarantee, the accuracy or completeness of the information on this website. Our goal is to keep this information timely and accurate. If errors are brought to our attention, we will try to correct them (please send an email to info(at)tax-index.org).
The Institute may add, change, improve, or update the information and data of the website without notice. Further, it reserves its exclusive right in its sole discretion to alter, limit or discontinue part of this site. The Institute is and will not be liable for any loss, damage, liability or expense suffered which is claimed to result from use of this site, including without limitation, any fault, error, omission, interruption or delay. The Institute accepts no responsibility with regards to problems such as failure of performance, computer virus, communication line failure, alteration of content, etc. incurred as a result of using this website or any link to external sites. The use of this site is at the user’s sole risk.
Information contained in this website does not imply the expression of any opinion whatsoever on the part of the Institute concerning the legal status of any country or of its authorities. Its content and any map displayed are indeed without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
This website may contain advice, opinions and statements from external websites. Hyperlinks to other websites do not imply any official endorsement of or responsibility for the opinions, ideas, data or products presented at these locations or guarantee the validity of the information provided. The sole purpose of links to other sites is to indicate further information available on related topics.
We like to point out that the transmission of data via the Internet (downloads, emails, etc.) can offer security vulnerabilities. It is therefore impossible to safeguard the data completely against access by third parties. We cannot assume any liability for damages arising as a result of such security vulnerabilities.
The use by third parties of all published contact details for the purpose of advertising is expressly excluded. We reserve the right to take legal steps in the case of the unsolicited sending of advertising information; e.g., by means of spam mail.

Linking to tax-index.org

In order to promote our work, we encourage users who maintain an external website to include hyperlinks to www.tax-index.org without having to ask prior permission under the following conditions:
These hyperlinks must not:

– infringe the Institute’s rights, in particular relating to its logo, acronym and intellectual property rights;

– be used for the promotion of an organization or company, or of any commercial products or services.

As a consequence:

– links to this website must appear clearly as such, i.e. with the complete and obvious URL;

– once a link to the Institute’s website has been created, it should be tested to ensure that it works and meets the above conditions.

If you have further questions about linking to the Institute’s website, please feel free to send us an email at info(at)tax-index.org.

Website analytics

This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”). Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze how users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States. In case of activation of the IP anonymization, Google will truncate/anonymize the last octet of the IP address for Member States of the European Union as well as for other parties to the Agreement on the European Economic Area. Only in exceptional cases, the full IP address is sent to and shortened by Google servers in the USA. On behalf of the website provider Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage to the website provider. Google will not associate your IP address with any other data held by Google. You may refuse the use of cookies by selecting the appropriate settings on your browser. However, please note that if you do this, you may not be able to use the full functionality of this website.


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