KPMG International Cooperative ("KPMG International"), a Swiss entity. The member firms of the KPMG network of independent member firms are affiliated with KPMG International.

KPMG International provides no client services. Services are provided solely by member firms in their respective geographic regions.


The information contained and available on this website ("Website") is presented by the member firm of KPMG indicated on the homepage as owner of the Website ("KPMG") for general guidance and is intended to present the user with information of general interest. The information provided is not intended to replace any advisory, guidance or Audit, Tax, Advisory or other professional service. For these services, see a professional from Audit, Tax, Advisory, or another professional area of KPMG.


The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, KPMG cannot guarantee that the Website will be free from interruptions, delays, errors, omissions or viruses. Therefore, the information is provided as presented without warranty of any kind, express or implied, including accuracy, timeliness and completeness. KPMG, its partners, managing partners, managers, agents or employees shall not be liable, under any circumstances for any direct, indirect, incidental, special, disciplinary, punitive, consequential or other damages whatsoever (including, but not limited to, liability for loss of use, data or profits), unrelated to any action, including but not limited to, contract, negligence or other unlawful activities, as a result of - or in relation to - the Website, any content of - or accessed on - the Website or any reproduction, display or other use of the Website.


Because the contents of the Website are proprietary, protected by copyright, unauthorized use of any material may violate copyright, trademark and other laws. When downloading materials from the Website for personal, noncommercial use, the user must retain all statements of copyright, trademark or other similar notices contained in the original materials or any copy of the material. Materials on the Website may not be modified, reproduced, released to the public, displayed, distributed or used for any public or commercial purpose without the consent in writing of the person responsible for supplying the content or materials (including third-party links). KPMG does not assume risks, responsibilities or obligations in the event explicit permission in writing is not obtained, as informed by KPMG.


KPMG and the KPMG logo are registered trademarks of KPMG International. The use of these trademarks requires express consent and a use authorization agreement of KPMG International or a KPMG member firm. Unauthorized use of these and any other registered trademark of the KPMG portfolio will result judicial proceedings to the fullest extent of the law. To request written approval, contact the Webmaster or click "Contact Us".


Third-party links are provided for the convenience of our users. KPMG does not control and is not responsible for any of these websites or for their content. KPMG is obliged to protect its reputation and trademarks and reserves the right to request the removal of any website link.

The Web Linking activities below are expressly prohibited by KPMG and may present trademark or copyright infringement problems:


  • links involving the unauthorized use of our logo.
  • format of the link that hides the URL and/or deviates from the homepage or pages that contain the copyright statement, the legal disclaimer and online policy statement.