Independent Contractor or Employee: How Some Countries Differ

In this series of blog posts, we have examined the use of independent-contractor relationships by multinational organizations. In our last three posts, we identified issues for global entities that are considering using independent contractors when expanding their operations overseas, including international legal implications of an independent-contractor relationship (part I); a checklist of considerations before choosing an independent-contractor engagement (part II); and tips for drafting effective independent-contractor agreements (part III). In this, our fourth and final blog post in this series, we provide a short survey of particular considerations in several major and secondary market countries where independent-contractor vehicles are frequently used.

Below are a few illustrations of noteworthy jurisdiction-specific issues in independent-contractor relationships. These are by no means exhaustive of the listed jurisdictions’ laws on the subject—the bottom line is that any company should understand the local laws in advance of entering into an independent-contractor engagement.

Australia - The Fair Work Act of 2009 levies penalties for “sham” contracting and provides some protections against discrimination for contractors. The definition of “employee” is also broader for certain statutes such as superannuation retirement benefits. Where a contractor does not have an Australian Business Number (ABN), the company may also need to comply with certain withholding requirements. Depending on the relevant province or territory, other laws may also apply.

Brazil- In Brazil, the core functions of a business—such as nursing in a hospital—cannot be subcontracted and must be performed by employees. Additionally, independent contractors should be used in Brazil on a project basis only—indefinite relationships are presumptively employment relationships. Companies using independent contractors are strongly recommended to require contractors to set up their own commercial entity—but absent this, should obtain the contractor’s registration as an autonomous worker or individual taxpayer from the INSS (Instituto Nacional doSeguro Social) as well as the municipality. Payments should be documented by professional services receipts, and it is important that payments be tied to services rendered. A service tax will apply to these payments.

Canada - In Canada, factors leading to the conclusion that an independent contractor is really an employee include the following: the contractor receives training from the company; the contractor works with tools or equipment from the company; the contractor performs work central to the company’s business; the company supervises the contractor’s work; and the company (as opposed to the contractor) reaps the profit or suffers the loss in connection with the work. Contractors who are deemed employees are entitled to the protections of their province’s labor laws—which differ from province to province, but generally include the right to some amount of notice before termination of employment. In many provinces, if an employee’s written contract does not limit the notice period, that employee is entitled to common-law notice, which is usually above and beyond the statutory notice and can be a month per year of service of more. Finally, many Canadian courts recognize an intermediate category of “dependent contractors,” who—even though not employees—are financially dependent on one particular principal company. Courts have held that these “dependent contractors” are entitled to reasonable notice of termination.

Chile- In Chile, a company is ultimately responsible for ensuring compliance with labor and social security obligations in connection with its contractors’ and subcontractors’ employees. Companies that wish to shift this burden to the contractors must still regularly request government-issued certificates from their contractors to ensure compliance. Without a certificate, the companies must themselves withhold appropriate amounts from the contractors’ service fees—or will be held primarily liable for the compliance. Companies must also maintain an up-to-date list of contractors and subcontractors. In addition, workplace-safety compliance is required in connection with any workers on premises including contractors—and contractors count towards the thresholds for instituting a committee on health and safety (25 workers); and a workplace risk department (100 workers). Consequences for misclassifying an employee as a contractor include labor court fines for “simulation,” or labor board penalties for fraud in hiring.

China - Under China’s Labor Contract Law, an employment relationship exists regardless of the form of the parties’ agreement if the individual is subject to the company’s internal rules and regulations, if his or her services are a critical part of the company’s business, and if the company has a right to control the person’s work. Article 82 of the law also provides that each employee is required to enter into written employment contracts with his or her employer, and employers that violate this provision must pay double the salary to the employee. Companies should thus make sure that any independent contractor: (1) contracts with the company through his or her own corporate entity; and (2) has a written employment contract with that corporate entity.

France - Companies should require independent contractors to be registered on the Commercial and Companies Registry, the Commercial Agents Register, or another professional register, as this reduces the risk that the individual is considered an employee. However, if the reality of the situation reflects an employment relationship—that is, if the contractor provides services under conditions that render him or her in a subordinate relationship to the company—then this registration will not be regarded as sufficient to avoid the recharacterization of the relationship as employer-employee. The French labor code requires companies to ensure that the independent contractor has filed all the requested declarations, made payments of social security charges and contributions, and filed the mandatory tax returns with the tax administration, and also that, should the contractor employ staff, that he or she complies with all employment obligations in connection with these staff.

Germany - In differentiating between independent contractors and employees in Germany, courts look at the parties’ agreement and whether, in reality, the contractor can freely determine how, when, and where to perform its services. On the other hand, courts do not consider it particularly relevant whether the contractor is a registered business or whether the contractor is required to submit invoices (though the contract should designate any payments as “fees” rather than salary or remuneration). If an independent contractor is misclassified, reinstatement to an employment relationship is a realistic possibility, as is criminal liability for fraud resulting from failure to make social security contributions or civil liability of individual managers.

India- Independent-contractor agreements, like other documents, must undergo a formal stamping process in order to be admissible as evidence in court in India. Additionally—and depending on the nature of the services the contractor is rendering in India—the company may be responsible for withholding taxes on service fees paid to contractors. Companies may prefer to shift this burden to the contractors to report and pay taxes, but nonetheless may face liability for failing to withhold. Ideally, the term of services under international independent-contractor agreements should be limited to a period of less than 240 days to reduce labor law issues in case of misclassification. The company should also ensure that the contractor is not under the control and supervision of the company and has not been authorized to negotiate or conclude contracts on the company’s behalf.

Israel - Parties to an independent-contractor agreement in Israel frequently include a provision identifying how much of the contractor’s service fee should be designated as the “salary” amount for calculating compensation in the event that a competent tribunal deems the contractor an employee. Generally, the total service fee to a contractor amount should be about 25 to 30 percent higher than what is designated as “brut salary”—the extra 25 to 30 percent being an approximation of what an employer would have to pay in social insurance contributions, pension contributions, and severance in an employment relationship. When the designated salary amount is reasonable, these clauses reduce the potential damages in case of a dispute.

Japan- Two factors are of particular importance in determining whether an independent contractor will be treated as an employee in Japan. First, contractor relationships may not be exclusive or subject to any restrictive covenants. Second, contractors should not be subject to company internal rules or regulations. Also, in Japan, giving day-to-day work instructions by one company (Company A) to an employee of another company (Company B) is called “Worker Supply” and is illegal, usually criminal. Contracting with an incorporated entity as opposed to an individual thus creates the additional risk of “Worker Supply”—in some situations, depending on whether day-to-day direction is anticipated, this concern might tip the scales in favor of contracting directly with an individual.

Korea - The Supreme Court of Korea has set forth a list of 10 factors that are relevant to whether a contractor is improperly classified, including: (1) whether the company determines the scope of the contractor’s duties; (2) whether the contractor is subject to the company’s work rules or other employment policies or international regulations; (3) whether the contractor is under the company’s direct supervision and control in performing the services; (4) whether the contractor determines the time and place of services and whether he or she may delegate performance; (5) whether the contractor can engage in other careers; (6) whether the contractor pays his or her own expenses; (7) whether the company supplies materials for performing services; (8) whether the contractor is paid a basic salary; (9) whether the company makes applicable withholdings; and (10) whether the contractor participates in company benefit plans. If deemed an employee, the Labor Standards Act will apply, and the company could be subject to criminal penalties for any resulting violations—such as unlawfully deferring wage payments.

Mexico - The recently-enacted amendments to the federal labor law imposes significant fines on companies that use alternative legal arrangements (like staffing agencies or contractors) to avoid or reduce its statutory labor obligations or employees’ benefits. These penalties are in addition to any employment benefits and entitlements that would have been due to the contractor if he or she was an employee—notably in Mexico, employees are entitled to share in 10 percent of the employer’s profits. Unless proven otherwise, services rendered by individuals are deemed to be of an employment nature. For corporate-tax purposes, an independent contractor is likely to be deemed a permanent establishment in Mexico if the independent contractor is acting out of the ordinary course of his or her business, including but not limited to: (i) acting under detailed instructions or general control of the company; and (ii) receiving a remuneration from the company in spite of the results of his or her activities. Companies wishing to use independent contractors despite the risk should have the contractor register with the tax authorities as an independent service provider and make sure to provide signed official pay receipts. In addition, companies wishing to use independent contractors should avoid exclusivity and non-competes as these are strong indicators of an employment relationship or a general control for purposes of being deemed a permanent establishment.

Netherlands- To be treated as an independent contractor for tax purposes, any individual contractor needs first to obtain an exemption from the Netherlands tax authorities. When applying for the exemption, the contractor must specify certain information including the scope of work to be performed. If the work specified appears to be of an employment nature, the tax authorities will generally decline to grant the exemption. Without the tax exemption, the company must treat the contractor as an employee and withhold taxes accordingly. Otherwise, the company is at risk of being held liable for the required withholdings. The tax inquiry is separate from whether the contractor is misclassified under the labor laws—but a tax exemption is strong evidence that the contractor is properly classified under labor laws. Established self-employed contractors will likely already have obtained an exemption. Even when dealing with contractors who already have an exemption, though, companies should be mindful that the scope of actual work under any given contract needs to conform to what was represented to the authorities when applying for the tax exemption (as an extreme example, a company contracting with someone to perform market research cannot rely on that person’s exemption for a window-washing business).

Spain- Under Law 20/2007, certain contractors are considered “dependent” on a client where: (i) they perform personal services directly for that client on a regular basis; and (ii) at least 75 percent of their income comes from providing those services for that client. In this situation, the client must adhere to certain protections for its “dependent contractors,” which are reminiscent of employee benefits. For instance, dependent contractors are entitled to 18 days of leave per year and are subject to limitations regarding working time. They may also be entitled to damages for termination without cause (as defined in the statute).

United Kingdom - Like most countries, the United Kingdom looks at the reality of the relationship in determining whether it is one of employment. Moreover many statutes such as the ones establishing the minimum wage, the anti-discrimination laws, and the whistleblower laws protect “workers,” which is a broader group than employees. So even if a contractor is not deemed an “employee,” he or she might be deemed a “worker.” When considering alternatives to contractors, companies must be mindful of the Agency Workers Regulations, which provide that workers from a staffing agency or umbrella company are entitled to the same rights and benefits as the company’s regular employees after 12 weeks.

United States - Employers that misclassify employees as independent contractors are at risk under both federal and state law. Some states have task forces to deter and prevent misclassification—leading to aggressive prosecution, harsher penalties, and in some cases, criminal liability. Many federal and state agencies have information-sharing agreements, which might cause a small tax audit to become a huge labor audit and vice versa. Companies that have utilized a number of contractors in a single category are at risk of a collective action under the Fair Labor Standards Act (FLSA) and/or class actions under state wage-and-hour laws. Moreover, the FLSA and some state statutes provide double damages for willful violations. So, these devices for collective relief can result in massive damage awards.

Written by:

Ogletree, Deakins, Nash, Smoak & Stewart, P.C.

Ogletree, Deakins, Nash, Smoak & Stewart, P.C. on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Custom Email Digest
- hide

JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

Please note that if you subscribe to one of our Services, you can make choices about how we collect, use and share your information through our Privacy Center under the "My Account" dashboard (available if you are logged into your JD Supra account).

Collection of Information

Registration Information. When you register with JD Supra for our Website and Services, either as an author or as a subscriber, you will be asked to provide identifying information to create your JD Supra account ("Registration Data"), such as your:

  • Email
  • First Name
  • Last Name
  • Company Name
  • Company Industry
  • Title
  • Country

Other Information: We also collect other information you may voluntarily provide. This may include content you provide for publication. We may also receive your communications with others through our Website and Services (such as contacting an author through our Website) or communications directly with us (such as through email, feedback or other forms or social media). If you are a subscribed user, we will also collect your user preferences, such as the types of articles you would like to read.

Information from third parties (such as, from your employer or LinkedIn): We may also receive information about you from third party sources. For example, your employer may provide your information to us, such as in connection with an article submitted by your employer for publication. If you choose to use LinkedIn to subscribe to our Website and Services, we also collect information related to your LinkedIn account and profile.

Your interactions with our Website and Services: As is true of most websites, we gather certain information automatically. This information includes IP addresses, browser type, Internet service provider (ISP), referring/exit pages, operating system, date/time stamp and clickstream data. We use this information to analyze trends, to administer the Website and our Services, to improve the content and performance of our Website and Services, and to track users' movements around the site. We may also link this automatically-collected data to personal information, for example, to inform authors about who has read their articles. Some of this data is collected through information sent by your web browser. We also use cookies and other tracking technologies to collect this information. To learn more about cookies and other tracking technologies that JD Supra may use on our Website and Services please see our "Cookies Guide" page.

How do we use this information?

We use the information and data we collect principally in order to provide our Website and Services. More specifically, we may use your personal information to:

  • Operate our Website and Services and publish content;
  • Distribute content to you in accordance with your preferences as well as to provide other notifications to you (for example, updates about our policies and terms);
  • Measure readership and usage of the Website and Services;
  • Communicate with you regarding your questions and requests;
  • Authenticate users and to provide for the safety and security of our Website and Services;
  • Conduct research and similar activities to improve our Website and Services; and
  • Comply with our legal and regulatory responsibilities and to enforce our rights.

How is your information shared?

  • Content and other public information (such as an author profile) is shared on our Website and Services, including via email digests and social media feeds, and is accessible to the general public.
  • If you choose to use our Website and Services to communicate directly with a company or individual, such communication may be shared accordingly.
  • Readership information is provided to publishing law firms and authors of content to give them insight into their readership and to help them to improve their content.
  • Our Website may offer you the opportunity to share information through our Website, such as through Facebook's "Like" or Twitter's "Tweet" button. We offer this functionality to help generate interest in our Website and content and to permit you to recommend content to your contacts. You should be aware that sharing through such functionality may result in information being collected by the applicable social media network and possibly being made publicly available (for example, through a search engine). Any such information collection would be subject to such third party social media network's privacy policy.
  • Your information may also be shared to parties who support our business, such as professional advisors as well as web-hosting providers, analytics providers and other information technology providers.
  • Any court, governmental authority, law enforcement agency or other third party where we believe disclosure is necessary to comply with a legal or regulatory obligation, or otherwise to protect our rights, the rights of any third party or individuals' personal safety, or to detect, prevent, or otherwise address fraud, security or safety issues.
  • To our affiliated entities and in connection with the sale, assignment or other transfer of our company or our business.

How We Protect Your Information

JD Supra takes reasonable and appropriate precautions to insure that user information is protected from loss, misuse and unauthorized access, disclosure, alteration and destruction. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. You should keep in mind that no Internet transmission is ever 100% secure or error-free. Where you use log-in credentials (usernames, passwords) on our Website, please remember that it is your responsibility to safeguard them. If you believe that your log-in credentials have been compromised, please contact us at

Children's Information

Our Website and Services are not directed at children under the age of 16 and we do not knowingly collect personal information from children under the age of 16 through our Website and/or Services. If you have reason to believe that a child under the age of 16 has provided personal information to us, please contact us, and we will endeavor to delete that information from our databases.

Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

  • Our Legal Basis for Processing: Generally, we rely on our legitimate interests in order to process your personal information. For example, we rely on this legal ground if we use your personal information to manage your Registration Data and administer our relationship with you; to deliver our Website and Services; understand and improve our Website and Services; report reader analytics to our authors; to personalize your experience on our Website and Services; and where necessary to protect or defend our or another's rights or property, or to detect, prevent, or otherwise address fraud, security, safety or privacy issues. Please see Article 6(1)(f) of the E.U. General Data Protection Regulation ("GDPR") In addition, there may be other situations where other grounds for processing may exist, such as where processing is a result of legal requirements (GDPR Article 6(1)(c)) or for reasons of public interest (GDPR Article 6(1)(e)). Please see the "Your Rights" section of this Privacy Policy immediately below for more information about how you may request that we limit or refrain from processing your personal information.
  • Your Rights
    • Right of Access/Portability: You can ask to review details about the information we hold about you and how that information has been used and disclosed. Note that we may request to verify your identification before fulfilling your request. You can also request that your personal information is provided to you in a commonly used electronic format so that you can share it with other organizations.
    • Right to Correct Information: You may ask that we make corrections to any information we hold, if you believe such correction to be necessary.
    • Right to Restrict Our Processing or Erasure of Information: You also have the right in certain circumstances to ask us to restrict processing of your personal information or to erase your personal information. Where you have consented to our use of your personal information, you can withdraw your consent at any time.

You can make a request to exercise any of these rights by emailing us at or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

We will make all practical efforts to respect your wishes. There may be times, however, where we are not able to fulfill your request, for example, if applicable law prohibits our compliance. Please note that JD Supra does not use "automatic decision making" or "profiling" as those terms are defined in the GDPR.

  • Timeframe for retaining your personal information: We will retain your personal information in a form that identifies you only for as long as it serves the purpose(s) for which it was initially collected as stated in this Privacy Policy, or subsequently authorized. We may continue processing your personal information for longer periods, but only for the time and to the extent such processing reasonably serves the purposes of archiving in the public interest, journalism, literature and art, scientific or historical research and statistical analysis, and subject to the protection of this Privacy Policy. For example, if you are an author, your personal information may continue to be published in connection with your article indefinitely. When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymize it, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.
  • Onward Transfer to Third Parties: As noted in the "How We Share Your Data" Section above, JD Supra may share your information with third parties. When JD Supra discloses your personal information to third parties, we have ensured that such third parties have either certified under the EU-U.S. or Swiss Privacy Shield Framework and will process all personal data received from EU member states/Switzerland in reliance on the applicable Privacy Shield Framework or that they have been subjected to strict contractual provisions in their contract with us to guarantee an adequate level of data protection for your data.

California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at:

JD Supra Cookie Guide

As with many websites, JD Supra's website (located at (our "Website") and our services (such as our email article digests)(our "Services") use a standard technology called a "cookie" and other similar technologies (such as, pixels and web beacons), which are small data files that are transferred to your computer when you use our Website and Services. These technologies automatically identify your browser whenever you interact with our Website and Services.

How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

  1. Improve the user experience on our Website and Services;
  2. Store the authorization token that users receive when they login to the private areas of our Website. This token is specific to a user's login session and requires a valid username and password to obtain. It is required to access the user's profile information, subscriptions, and analytics;
  3. Track anonymous site usage; and
  4. Permit connectivity with social media networks to permit content sharing.

There are different types of cookies and other technologies used our Website, notably:

  • "Session cookies" - These cookies only last as long as your online session, and disappear from your computer or device when you close your browser (like Internet Explorer, Google Chrome or Safari).
  • "Persistent cookies" - These cookies stay on your computer or device after your browser has been closed and last for a time specified in the cookie. We use persistent cookies when we need to know who you are for more than one browsing session. For example, we use them to remember your preferences for the next time you visit.
  • "Web Beacons/Pixels" - Some of our web pages and emails may also contain small electronic images known as web beacons, clear GIFs or single-pixel GIFs. These images are placed on a web page or email and typically work in conjunction with cookies to collect data. We use these images to identify our users and user behavior, such as counting the number of users who have visited a web page or acted upon one of our email digests.

JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

Analytics/Performance Cookies. JD Supra also uses the following analytic tools to help us analyze the performance of our Website and Services as well as how visitors use our Website and Services:

  • HubSpot - For more information about HubSpot cookies, please visit
  • New Relic - For more information on New Relic cookies, please visit
  • Google Analytics - For more information on Google Analytics cookies, visit To opt-out of being tracked by Google Analytics across all websites visit This will allow you to download and install a Google Analytics cookie-free web browser.

Facebook, Twitter and other Social Network Cookies. Our content pages allow you to share content appearing on our Website and Services to your social media accounts through the "Like," "Tweet," or similar buttons displayed on such pages. To accomplish this Service, we embed code that such third party social networks provide and that we do not control. These buttons know that you are logged in to your social network account and therefore such social networks could also know that you are viewing the JD Supra Website.

Controlling and Deleting Cookies

If you would like to change how a browser uses cookies, including blocking or deleting cookies from the JD Supra Website and Services you can do so by changing the settings in your web browser. To control cookies, most browsers allow you to either accept or reject all cookies, only accept certain types of cookies, or prompt you every time a site wishes to save a cookie. It's also easy to delete cookies that are already saved on your device by a browser.

The processes for controlling and deleting cookies vary depending on which browser you use. To find out how to do so with a particular browser, you can use your browser's "Help" function or alternatively, you can visit which explains, step-by-step, how to control and delete cookies in most browsers.

Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at:

- hide

This website uses cookies to improve user experience, track anonymous site usage, store authorization tokens and permit sharing on social media networks. By continuing to browse this website you accept the use of cookies. Click here to read more about how we use cookies.