Legal Disclaimer
By using this site, you are agreeing to these Terms of Use. If you do not agree to these Terms of Use, then you are not allowed to use this site and should immediately terminate your usage.
You must also comply with all applicable laws in accessing and using this site.
ABOUT KPMG
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.
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.
Use of This Website
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 users general information of interest.
The information provided is not intended to replace or serve as a substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with a KPMG professional in the respective area to obtain such services.
No Warranties and Limitation of Liability
The application of laws and regulations may vary depending on specific facts or circumstances.
Due to the nature of electronic communication processes, KPMG does not guarantee that the Site will be uninterrupted, error-free, omission-free, free of delay, or free of viruses.
All information is provided “as is” without warranties of any kind, express or implied, including warranties of accuracy, timeliness, or completeness.
In no event shall KPMG International Limited, its related entities, any KPMG member firm, or their respective partners, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages arising out of or in connection with the use of the Site.
Intellectual Property Rights
Content on the Site, including concepts, ideas, methods, procedures, processes, programs, publications, models, products, templates, technologies, software, designs, artwork, graphics and information, may be proprietary and protected by intellectual property rights owned by KPMG International Limited, its related entities, member firms, or third parties.
Unauthorized use of materials on the Site may violate copyright, trademark, and other applicable laws.
Permitted Use of Content
Users may print or distribute content provided that:
- The use is personal and non-commercial
- All copyright, trademark and similar notices are retained
- The content is not used to imply endorsement or testimonial by KPMG
Materials may not be modified, reproduced, publicly displayed, distributed, used to create derivative works, or used for public or commercial purposes without explicit written permission.
Prohibited Uses (Including AI & Automated Tools)
The Site’s content, data, and associated metadata may not be used to create, improve, validate, or constitute any dataset, database, training corpus, or compilation without prior written agreement from KPMG.
Use of Site materials for machine learning or artificial intelligence purposes — including training, fine-tuning, evaluation, inference, or generation of outputs — is expressly prohibited without prior written consent.
Users may not use any scraper, robot, spider, bot, data-mining tool, automated script, or similar technology to access or harvest Site content without prior written consent.
Trademarks
The KPMG name and logo are registered trademarks or trademarks of KPMG International and/or its related entities.
Other product and service names mentioned may also be registered trademarks.
Use of these trademarks requires prior written permission and a license agreement. Unauthorized use is prohibited to the fullest extent of the law.
Third-Party Links
Third-party links are provided for convenience only. KPMG does not control or take responsibility for external sites or their content.
KPMG reserves the right to request removal of any link to its website.
The following linking activities are prohibited:
- Unauthorized use of the KPMG logo
- Links that disguise the URL or bypass legal and policy statements
