Legal

I. KPMG Organizational Statement

KPMG International Cooperative ("KPMG International") is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

KPMG International and its member firms are legally distinct and separate entities. They are not, and nothing contained herein shall be construed to place these entities in, the relationship of, parents, subsidiaries, agents, partners or joint ventures. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any other member firm in any manner whatsoever.

II. Legal Disclaimer

The information contained and accessed on this site (the "Site") is 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.

Statutory law may preclude us from providing services in certain cases.

Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, KPMG does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall KPMG, its related partners, managing directors, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.

As content on the Site is copyrighted, any unauthorized use of any materials on the Site may violate copyright, trademark and other laws. Should a user download the materials on the Site for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials or on any copies of the material. Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without the 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.

Third-party links are provided as a convenience to our users. KPMG does not control and is not responsible for any of these sites or their content. KPMG is obligated to protect its reputation and trademarks and KPMG reserves the right to request removal of any link to our Web site.

KPMG and the KPMG logo are registered trademarks of KPMG International. Use of these marks requires express 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 prosecuted to the fullest extent of the law. To request this written approval, contact the Webmaster or use the "Contact Us" feature.

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
  • Framing, inline links or metatags
  • Hyperlinks or a form of link that disguises the URL and bypasses the homepage