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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.
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