Legal

KPMG is a global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

KPMG International Limited and its related entities do not provide services to clients. Services are provided solely by member firms in their respective geographic areas.

The information contained and accessed on this site (the “Site”) is provided by the KPMG entity indicated on the homepage as owner of the Site (“KPMG”) for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with a KPMG professional in the respective audit, advisory, tax or other professional area to obtain such services.

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Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). KPMG bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by KPMG.

The KPMG name and logo are registered trademarks or trademarks of KPMG International and other product and service names mentioned on the Site may be the registered trademarks or trademarks of KPMG International or a member firm of the KPMG network of independent firms or their respective affiliates. Use of these marks requires express prior permission from, and a license agreement with, KPMG International or a KPMG member firm. Unauthorized use of these and any other of KPMG’s portfolio of trademarks will be prohibited to the fullest extent of the law. To request this written approval, contact the webmaster or use the “Contact us” feature.

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The following web link activities are explicitly prohibited by KPMG and may present trademark and copyright infringement issues:

• links that involve unauthorized use of our logo
• a form of link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement.