Welcome to GTU Platform!

We hope you will find the information on this website/platform helpful and informative. For the protection of all GTU TaxUpdate® subscribers and other visitors to our platform we have prepared the following Terms and Conditions of Use (the "Terms"), which together with our Privacy Policy, govern GTU TaxUpdate’s relationship with you, your access and use of all content (the “Content”) at www.globaltaxupdate.com – the “website” or “Platform”. This constitutes a legally binding agreement between you and GTU Legal Research Company S.A.
The use of our Site and Services is conditional on your acceptance of these Terms so when you access and use the GTU website you are agreeing to abide by these Terms.
These Terms of Service are supplemented in all which is not herein provided for, by the Privacy Policy which may be accessed on www.globaltaxupdate.com and which you must expressly accept when registering with us.



  • “GTU TaxUpdate” or “GTU”: GTU Legal Research Company S.A.;

  • “Registered user”: A person or Company (corporation or Group) who has registered their details with GTU TaxUpdate® and has access to the Services and Contents that we solely provide to our account members;

  • “Subscriber”: A user which or who has registered an account with GTU TaxUpdate® and purchased subscription services from the website;

  • “Visitor”: A user who has no registration or subscription and accesses our website;

  • “Services”: means access to our tax law and comments, subscriptions, any of our online contents or any other services provide by GTU TaxUpdate® solely to our registered users;

  • “Terms of Service”, “Terms”: means the present document;

  • “Site”: is the website provided by GTU TaxUpdate® at www.globaltaxupdate.com;

  • "we", "us", "our" or “GTU”: means GTU Legal Research Company, S.A.;

  • "you" or "your": means you, the person using our website or Service;

  • “Trial”: means period of trial of the Services provided by GTU.



GTU TaxUpdate provides users and subscribers with a platform that includes a wide database of tax laws from several countries as well as English translations thereof. Subscribers can efficiently browse our library content by using specific search mechanism sets.
We also provide our subscribers with other Content, such as overviews of several countries (including legal and tax system, environment for foreign investors, etc), relevant news and updated comments to the tax legislation.


When you first register on GTU TaxUpdate website we will ask you to accept our Terms of Service and our Privacy Policy. You may only use our Services if you agree to these Terms of Service and to our Privacy Policy. If you do not agree with any of the rules set forth in these Terms, you should not use or access the GTU website.
If you continue to browse and use the website you are agreeing to comply with and be bound by the following Terms and conditions of use.
These Terms of Service along with our Privacy Policy will govern your relationship with GTU so it is essential that you carefully read and understand these Terms. 
Furthermore, in case you register in the website, you agree to provide and maintain true, accurate, current and complete information about you as prompted by the website’s registration form.
If you have any questions or issues regarding these Terms or our Privacy Policy, you may contact us at any time at contact@globaltaxupdate.com.


GTU reserves the right to in its sole discretion, amend, modify, update or remove, in whole or in part, at any time, without prior notice and with immediate effect these Terms of Service.
If we amend the Terms of Service, we will post the relevant changes on this page and we will indicate at the bottom of this page the date these terms were last updated.
Your continued use of the website after any such changes constitutes your acceptance of the Terms of Service as amended. If you do not agree to abide by these or any future Terms of Service, you should not use or access (or continue to use or access) the website.
You should review these Terms of Service from time to time to confirm if any updates or changes were made hereto. It is your responsibility to regularly check our Website to determine if there have been changes to these Terms of Service and to review such changes.
From time to time, we will also be sending you certain notifications about GTU, including about amendments to these Terms of Service.


To access the Content on GTU Platform you must subscribe to one or more of the GTU plans, and you must register the first time you visit the website. However, some of the Content on GTU website does not require registration.
Regardless, these Terms will govern all your access and use of that website, whether you register or not.
Your access to the Service may be started with a free trial period. The length of the period of free use of your access and use will be specified in the register and is intended to allow new members to experience the service.
At the end of the free trial period, you will lose access to the service, if you wish to continue using the service, you must sign one of the different plans provided by GTU.


Registration. If registration is required, you must provide correct, current and complete information during the registration process. If you fail to provide us with accurate and complete registration information, we may not be able to provide you with access to the products or services you request. You also agree to maintain and promptly update your account information to keep it accurate, current and complete. What we do with the information you provide and how we may use it is governed by our Privacy Policy, which you may find here. You should review and accept the Privacy Policy, which is incorporated as part of these Terms and Conditions of Use.
If registration is required to access subscription Content you must also choose a user name, password or other information as part of our security procedures. You must treat such information as confidential, and you must not disclose it to any other person or entity.
You also acknowledge that your account is personal to you and agree not to provide any other person with access to the website using your user name, password or other security information. You agree to notify us immediately of any unauthorized access to or use of your user name or password or any other breach of security. You should use caution when accessing your account from a public or shared computer so that others are not able to view or record your password or other personal information.
You may not allow any other person to use or share your password or use your access information.
We may require you to change your password if it has been compromised, or from time-to-time as a security precaution.
By registering, you consent to receiving newsletters from GTU.  The aim of our newsletter service is to keep our customers and visitors updated about new features or new information that may be relevant to you. The subscription to our newsletter service is not mandatory. You can unsubscribe from this service at any time by clicking on the resignation link or by accessing your account settings.
Free trial version. If you subscribe for a "free trial" you will be required to register as a subscriber. After the provided trial period, your "free trial" will become deactivated.
Subscriptions. When subscribing to a plan (whether you chose a 1 month, 6 months or 12 months plan), you acknowledge that you understand that the plans are automatically renewed and that no downgrades are allowed. There is also a no refund policy, which means that, as a registered User, subject to any minimum subscription period, you may cancel the plan at any time, but it will only be terminated upon expiry of your subscription period.
Conditions of Use. You must meet certain eligibility criteria to use the GTU Platform; for instance, you must be over 13 years old. Also, you must use the Platform in a responsible, cautious and careful manner, and must not use the Platform in any way that causes, or may cause, damage to the Platform or impairment of the availability or accessibility thereof or in any way which is unlawful, illegal, fraudulent or harmful, or regarding any unlawful, illegal, fraudulent or harmful purpose or activity.
You must not conduct any systematic or automated data collection activities on or in relation to the website, and you should not share any of the content accessed with third parties.


The website and the Content are made available for general information purposes. The Content and other information available on the website are not intended to and shall not be used as legal or tax advice from GTU. GTU does not provide tax consultancy services, under no circumstances should the scope of these Services be understood as such. You hereby acknowledge to use the Content and information on the website at your own risk. GTU disclaims all liability and responsibility arising from any reliance placed on any Content or information by you.
GTU provides the access to legislation in several countries, seeking to ensure that it is as up-to-date as possible, considering the legislative changes made. However, it may happen, differing from country to country, that the publication of a new law or a change is not immediate, and access to the previous law remains. GTU does not guarantee the immediate updating of any legislative changes, not being responsible when it is verified that some is not available.
This website may include content provided by third parties, namely GTU Partners. All statements and/or opinions expressed in these materials, and all articles and responses to questions and other content are solely the opinions and the responsibility of the entity providing them. Under no circumstance will GTU be responsible or liable to you or any third party, for the validity, content or accuracy of any materials provided by any third parties.
The Content of the Platform includes English translations of legal statutes. GTU does not warrant the accuracy or completeness of any of that content. Any reliance on such translations is made at your own risk.
If the Platform contains links to other websites provided by third parties, these links are provided for your convenience only. GTU has no control over those websites, and accepts no responsibility for them or for any loss or damage that may arise from your use of them. If you decide to access any of the third-party websites linked to this website, you do so at your own risk and subject to the terms and conditions of use for such websites.
GTU at some time can decide to host a forum to be used by the Subscribers with commenting facilities. While we invite you to share your opinions and questions in this way, they must not be used to distribute spam messages, post commercial advertisements, or spread links to malicious or dangerous websites. We do retain the right to moderate any comment or written content submitted to the forum website and to remove any content we deem to have violated our policies.
The data shared in the forum by the Subscriber will not be used for other purposes, for more information on how we treat the data see our Privacy Policy.


The GTU name, logo, trademarks and trade names appearing on the website are trademarks of GTU or its Partners. The content and design of the Site, all materials hosted on the Site and/or distributed with the Site are reserved and property of GTU. You must not copy, reproduce, use or allow anyone to use or reproduce in whole or in part, without our prior written permission from GTU, any trademark or other trade names appearing on our Site or in any content we provide.
As a registered subscriber, you are granted the right to access the website and the Content, and GTU grants you a limited, non-exclusive, non-sublicensable and non-transferable right to access and use the Content included in your subscription, solely in the regular course of tax and business research, for your own personal use and benefit. Such Content may not be altered, exploited or modified for commercial purposes and you must always give proper attribution to GTU as the source of such material. Any copyright, trademark or other proprietary rights notices used with or made a part of any such Content may not be deleted or altered, and must be reproduced and distributed in their entirety. No right, title or interest in or to the website or any Content is transferred to you. Any use of the website or any Content not expressly permitted by these Terms and Conditions constitutes a breach and may violate copyright, trademark and other laws.
Unless with GTU’s prior written consent, any other sale, reproduction, distribution, modification, creation of derivative works of, display, republication, download, storage or transmission of any Content is strictly prohibited. If you print, copy, modify, download or otherwise use or provide any other person with access to any part of the website in breach of the Terms and Conditions of Use, your right to use the website will cease immediately and you must return or destroy any copies of the materials you have made.


Reference to any specific commercial products, process, or service by trade name, trademark, manufacturer, or otherwise, does not constitute or imply its endorsement, recommendation, or favoring by GTU. The following trademarks of other companies may appear within our web site:

  • App Store, iPhone and iPad are trademarks of Apple Inc., registered in the U.S. and other countries;

  • Google play is a trademark of Google LLC.


Your privacy is the most importance to GTU. You can learn how your information and personal data is handled when you use our Platform by accessing our Privacy Policy here.


To the extent permitted by law, you agree to indemnify, defend and hold harmless GTU (and each of our affiliates, directors, officers, licensors, employees, stockholders, agents, partners, suppliers or content providers), from and against any claims, demands, complaints, charges, damages, losses, liabilities, costs and expenses (including attorneys’ fees) arising out of (i) your access to or use of the Platform; (ii) any feedback you provide; and (iii) your breach of these Terms and Conditions of Use.
If you are obligated to indemnify us, we will have the right, in our sole discretion, to control any action or proceeding (at our expense) and determine whether we wish to settle it.


Use of the website is at your sole risk and you represent and warrant that you have the capacity to agree to these Terms
You undertake that:

  1. You will fully comply with these Terms;

  2. You agree that you will use the Site and Services at your own risk and acknowledge that the items and any content published or delivered, through our Site or Services, may include typographical errors or inaccuracies;

  3. GTU and our Partners make no representations, and to the fullest extent allowed by law, disclaim all warranties, implied or expressed, including, but not limited to warranties of accuracy, suitability of the information, completeness, timeliness or reliability of any of our content, services, products, links, texts, images, graphics or any items contained or provided by our site or our Services;

  4. We do not warrant the Site’s functionality will be uninterrupted, or free of any errors, bugs or defects;

  5. We will exercise reasonable skill and care in our provision of our Service, but from time to time, errors may appear but we will apply reasonable effort to repair them as soon as reasonably practicable.



Except as otherwise required by law, in no event, will GTU, our directors, employees, agents, partners, suppliers or content providers be liable under contract, tort, strict liability, negligence or any other legal or equitable theory with respect to the subject matter of these Terms and Conditions of Use for any lost profits, lost revenues, loss of reputation, data loss. The foregoing exclusions shall not apply to gross negligence or willful misconduct.
Our Content and Service are made available and provided for general information and use and are not intended for trading purposes. GTU does not endorse or represent the reliability or accuracy of any advice, comment, translation, statement, text or any information provided.  Reliance upon any such opinion, text, comment, advice or any information, shall be at your own risk. The Content does not constitute any form of advice or recommendation provided by GTU or any of our Partners, and is not intended to be relied, or in any way used, in making (or refraining from making) any specific investment, business or any other kind of decision.
GTU, our employees, affiliates, subsidiaries, successors, suppliers or Partners will not be liable to you indirectly or directly for: (i) any damage, loss, cost or expense suffered by you as a result of any spamming, hacking, viruses, worms “Trojan horses” or similar technology, denial of service attack; (ii) any inaccuracy, omission, error, delay or failure in a Site or Service caused by your own computer, device or system; (iii) any inaccuracies or errors that the Site or Service may have; (iv) any incidental, punitive, special or consequential damage, loss or expenses including, but not limited to revenue, contracts, profits, security breach, business interruption or any damage on reputation, goodwill or other pecuniary damages or any other losses you should suffer; (v) any delays, interruptions in the transmission, availability r delivery of the Service or of our Site content; (vi) any loss or damage arising as consequence of any non-performance from our part.
If you incur any loss or damage arising out of your use of our Site or Service, you agree that GTU’s liability to you or company shall be limited to the total amounts paid by you to us in the previous month, with the limit of €100,00 (one hundred euros or the equivalent in your local currency).


The use and access to our Site and Services is not subject to any time limits, and will endure until your subscription expires.  As a visitor, you may terminate these Terms by simply discontinuing the use of our Site.  As a registered User, subject to any minimum subscription period, you may terminate these terms upon cancellation of your subscription and expiry of your subscription period.
If you breach any of the established provisions, we will have the right to terminate these Terms and use of the Site and Services, at any time by e-mail and without any previous notice.
The Termination to these Terms shall not affect our accrued rights or any obligation, arisen before the date of termination, including, but not limited to, the payment of any sums outstanding under these Terms at the date of termination.


If any section, term or provision of these Terms and Conditions of Use is held invalid or unenforceable by a competent court of the country you live in, such invalidity shall not affect the validity or operation of any other section, term or provision, and such section, term or provision shall be deemed to be severed from the agreement.


You may not assign, sub-license or otherwise transfer any of your rights under these Terms, without prior written consent provided by GTU.


GTU shall not be deemed to be in breach of the Terms if the delay or failure, of any kind, to provide the Service or Site, was due to any cause beyond our reasonable control, including, but not limited to, acts of God, explosions, floods, fire or accidents, war or terrorism, civil disturbance, epidemics, prohibitions or measures of any kind on the part of any governmental or local authority, import or export regulation or embargos or trade disputes.


We are always open to receive your feedback and comments about GTU and the Content. In case you have any questions concerning these Terms of Service, you should send us request for information through the website’s contact form or to contact@globaltaxupdate.com. Any communication made by GTU will be sent to the email address which has been submitted in said form. The communications sent by email are deemed to have been received on the day they are sent.


These Terms of Service shall be governed by and construed in accordance with the laws of Portugal. Any disputes arising from these Terms and Conditions of Use shall be settled by the courts of Lisbon, Portugal, with express waiver of any other, to the maximum extent permitted by the applicable law.


These Terms of Service constitute the entire agreement between you and GTU with respect to the website and the content available through the website.
The company responsible for the Content and the website is GTU Legal Research Company, S.A. which is located and registered in Portugal at Avenida Marginal, Edifício Parque Oceano 3.ºC, 2780-322, Santo Amaro de Oeiras, Oeiras – Portugal, holder of taxpayer and company number 514797878.
Last updated on: December 2019

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