Terms, Privacy & Disclaimers

1 Overview

pankaj.tax is committed to protecting your privacy. This policy explains what data is collected, where it is stored, and how it is used. Given the nature of this platform — handling sensitive financial documents — we have designed it with a privacy-first architecture.

2 Data Stored in Your Browser (localStorage)

The following data is stored exclusively in your browser's localStorage and is never transmitted to pankaj.tax servers:

• Account credentials — your username and a one-way SHA-256 hash of your password. Your actual password is never stored.
• Profile data — your full name and organisation (if provided during registration).
• Analysis results — outputs from GloBE Lens including jurisdiction data, ETR calculations, and version history.
• Compliance data — entities, deadlines, and status information entered in Comply Lens.
• API key — your Gemini API key, stored locally and sent only directly to Google's API.
• Session token — a token that keeps you logged in between visits.

This data is private to your device. If you clear your browser data or use a different device, this information will not be available.

3 Data Shared with the Platform (Activity Log)

A minimal activity log is maintained for platform administration purposes. This log records:

• Your username
• Event type (login, account registration, analysis run)
• Timestamp of each event
• Number of jurisdictions analysed (for GloBE Lens runs)

This log does not contain your uploaded documents, analysis results, financial data, password, full name, or organisation. It is accessible only to the platform administrator for usage monitoring purposes.

4 Data Sent to Google Gemini

When you run an analysis in GloBE Lens, the text content of your uploaded documents is sent to the Google Gemini API using your own API key. This means:

• Your document data is transmitted to Google's servers for processing
• This transmission uses your personal API key — you are the account holder
• Google's data processing is governed by Google's own privacy policy and API terms
• We recommend reviewing Google's AI data usage policies before uploading sensitive documents
• Do not upload documents containing personal data of third parties without appropriate authorisation

5 Contact Form Data

When you submit the contact form on pankaj.tax, your submission is processed by Web3Forms and forwarded to our email address. The data collected includes your name, email address, organisation, and message content.

This data is used solely to respond to your enquiry and is not shared with third parties. Web3Forms' own privacy policy governs their processing of your submission.

6 Cookies and Tracking

pankaj.tax does not use advertising cookies, tracking pixels, or analytics services. We do not track user behaviour across the web. Google Fonts is loaded for typography, which may set a browser cookie as per Google's standard practice.

7 Data Retention and Deletion

Because your account and analysis data is stored in your browser's localStorage, you have full control over it. You can delete it at any time by clearing your browser's site data for pankaj.tax.

Activity log entries (username and timestamps only) are stored for up to 500 events and are automatically overwritten on a rolling basis.

8 Children's Privacy

This platform is not intended for use by individuals under the age of 18. We do not knowingly collect data from minors.

9 Changes to this Policy

We may update this privacy policy as the platform evolves. The "Last updated" date at the top of this page will reflect any changes. We encourage you to review this page periodically.

1 General Disclaimer

pankaj.tax and its tools — including GloBE Lens, Comply Lens, and any future tools — are provided for informational and demonstration purposes only. The platform is a proof-of-concept and is not intended to replace, supplement, or constitute professional tax, legal, accounting, or financial advice of any kind.

Users must not rely on outputs from this platform for filing tax returns, making compliance decisions, or taking any action with tax or legal consequences without first obtaining independent advice from a qualified and licensed professional.

2 AI-Generated Output Limitations

Outputs generated by this platform are produced by AI models (currently Google Gemini) which may:

• Contain errors, hallucinations, or materially incorrect figures
• Fail to reflect recent changes to tax legislation, guidance, or case law
• Misinterpret or misread uploaded documents
• Apply rules incorrectly to specific factual circumstances
• Produce outputs that appear plausible but are substantively wrong

All AI-generated outputs must be treated as a starting point for analysis only, not as a final or authoritative position.

3 GloBE Lens Specific Disclaimer

GloBE Lens is designed to assist with the OECD Pillar Two Transitional Safe Harbour analysis. Users should be aware of the following specific limitations:

• The tool applies simplified calculations based on publicly available OECD guidance. It does not perform a full GloBE computation under Model Rules Articles 3–10.
• Results are based on the data extracted from your uploaded documents. Any errors in extraction will carry through to the output.
• The Substance-Based Income Exclusion (SBIE) computation uses transitional rates and may not reflect jurisdiction-specific adjustments.
• Top-up tax estimates are indicative only and exclude QDMTT offsets, deferred tax adjustments (Art. 4.4), and loss carryforwards.
• The tool does not constitute a GloBE Information Return and cannot be filed with any tax authority.
• Thresholds are applied using USD as a proxy for EUR. No currency conversion is applied.

4 Comply Lens Specific Disclaimer

Comply Lens is a compliance calendar tool. Users should note:

• Deadlines are pre-populated based on standard rules and may not reflect extensions, elections, or jurisdiction-specific variations applicable to your entity.
• Tax deadlines change frequently. Always verify deadlines with local advisors or official tax authority sources before relying on them.
• The tool does not account for group-specific filing positions, elections, or rulings.
• Missing a deadline based on information from this tool is entirely the user's responsibility.

5 No Warranty

This platform is provided "as is" and "as available" without any warranty of any kind, whether express or implied, including but not limited to warranties of merchantability, fitness for a particular purpose, accuracy, completeness, or non-infringement.

We do not warrant that the platform will be uninterrupted, error-free, or free of viruses or other harmful components.

6 Regulatory and Jurisdiction Disclaimer

Tax law varies significantly by jurisdiction. The tools on this platform cover selected jurisdictions and compliance types. Coverage is not exhaustive. Rules applicable in your specific jurisdiction may differ from those implemented in the tools.

This platform does not provide advice on treaty positions, domestic anti-avoidance rules, transfer pricing adjustments, or any other area requiring professional judgment specific to your facts and circumstances.

7 Proof of Concept Status

This platform is explicitly presented as a proof of concept. It has not been independently audited, reviewed, or certified by any regulatory body, professional association, or third-party technical assessor. It should be treated accordingly.

We make no representations about the platform's readiness for production use, enterprise deployment, or regulated activities.

8 Reliance on Outputs

Any person or organisation relying on outputs from this platform does so entirely at their own risk. pankaj.tax, its operators, and any associated individuals accept no liability whatsoever for any loss, penalty, interest charge, reputational damage, or other consequence arising from reliance on outputs generated by this platform.