Draft — not yet reviewed by a lawyer. This page describes our current intended practice but should not be relied on as final legal terms until formally reviewed.

Legal

Terms of Service

Version 0.1-draft · Last updated 6 July 2026

These Terms of Service (“Terms”) govern your access to and use of PE Risk Profiler (the “Service”), operated by [Legal entity name to be confirmed] (“we”, “us”, “our”). By creating an account or using the Service, you agree to these Terms. If you do not agree, do not use the Service.

The Service is currently offered in early access / beta. Features, availability, and these Terms may change as the Service develops.

1. What the Service does

PE Risk Profiler guides you through a structured questionnaire about your company's cross-border activities between a selected home and host country, and uses an AI model to generate an indicative Permanent Establishment (“PE”) risk profile based on your answers and a rules context we prepare for that country pair.

2. Not professional advice — please read this carefully

AI-generated output disclaimer

Outputs are AI-generated, not legal or tax advice. Every risk profile, narrative, dimension score, and recommendation produced by the Service is generated by an AI model and is provided for general informational purposes only.
Treaty-only scope. The Service assesses risk under the specific tax treaty governing your selected country pair. It does not consider domestic law, general anti-avoidance rules, VAT/indirect tax, payroll or social security obligations, or any law outside the treaty framework, except where explicitly noted.
No advisor-client relationship. Using the Service does not create an advisor-client, attorney-client, or accountant-client relationship between you and us, or between you and any individual involved in preparing the rules context used to generate your output.
Rule packages have not yet had professional tax review. As of this version of these Terms, the country-pair rules contexts used to generate your assessment have not been reviewed by a qualified tax professional. Treat every output as a starting point for further investigation, not a conclusion.

You should not rely on any output from the Service as a substitute for advice from a qualified tax adviser or lawyer licensed in the relevant jurisdiction(s), and you should obtain such advice before making any decision based on a PE risk assessment produced by the Service.

3. No third-party personal data

This clause also appears in our Acceptable Use Policy — it is repeated here intentionally because these documents may be read separately.

No third-party personal data

You must not enter the name, contact details, or other personal data of any identifiable individual (including employees, agents, or contacts) into any free-text field within the Service. You should describe roles, activities, and business facts in general terms only (e.g. “a local sales agent” rather than a named individual). You are solely responsible for any personal data you submit in breach of this clause, and you agree to indemnify us against any claim arising from such a breach.

4. Your account

You must provide accurate information when creating an account and keep your login credentials confidential. You are responsible for all activity that occurs under your account. Tell us promptly if you believe your account has been accessed without authorisation.

5. Acceptable use

Your use of the Service is also governed by our Acceptable Use Policy, which forms part of these Terms. Violating the Acceptable Use Policy is a breach of these Terms and may result in suspension or termination of your account.

6. Intellectual property

We own all rights in the Service, including its software, design, and the structure and content of the rules contexts we prepare. You retain ownership of the answers you submit. You grant us a licence to process your answers as needed to operate the Service, including transmitting them to our AI sub-processor as described in our Privacy Policy.

7. Fees and early access

The Service is currently free during early access. We may introduce paid plans, usage limits, or a paywall on specific features in the future. We will give notice before any change that affects a feature you are actively using.

8. Disclaimers and limitation of liability

The Service is provided “as is” and “as available” without warranties of any kind, whether express or implied, including as to accuracy, completeness, or fitness for a particular purpose. To the maximum extent permitted by law, we are not liable for any indirect, incidental, or consequential loss arising from your use of, or reliance on, the Service, including any tax assessment, penalty, or professional fees incurred as a result of a PE determination that differs from an output of the Service.

Nothing in these Terms excludes or limits liability that cannot be excluded or limited under applicable law.

9. Indemnification

You agree to indemnify and hold us harmless from any claim arising from your breach of these Terms, your breach of the Acceptable Use Policy, or your submission of third-party personal data in breach of Section 3 above.

10. Termination

You may stop using the Service and close your account at any time. We may suspend or terminate your access if you breach these Terms, the Acceptable Use Policy, or if we discontinue the Service.

11. International use

The Service is accessible from multiple countries, including the United Kingdom and the United States. You are responsible for ensuring your use of the Service complies with the laws applicable to you in your own location. Where required by law in your location, we provide additional disclosures in our Privacy Policy.

12. Governing law

[To be confirmed on legal review — currently intended: these Terms are governed by the laws of England and Wales, and the courts of England and Wales will have exclusive jurisdiction over any dispute, subject to any mandatory consumer protections that apply in your country of residence.]

13. Changes to these Terms

We may update these Terms from time to time. Each version is labelled with a version number and a “last updated” date at the top of this page. For material changes, we will seek renewed acceptance before you can continue using the Service.

14. Contact

Questions about these Terms can be sent to [legal contact email to be confirmed — suggested: legal@perisk.tax].

A note on where this document stands

This page has been drafted to reflect the specific risks of an AI-driven tax risk assessment product (see the AI-generated output disclaimer above) rather than generic SaaS terms. It has not yet been reviewed by a lawyer. Bracketed placeholders (legal entity name, governing law, contact email) need to be confirmed, and the AI-disclaimer and no-third-party-personal-data clauses in particular should be checked by a lawyer before beta users rely on assessment outputs.