Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.

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We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.

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Careers & Culture

What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.

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MLI: Country Implementation Summary

Overview of countries that intend to sign on, or have already signed, on the OECD's BEPS Action 15 Multilateral Instrument

The summary provides a list of signatories to the MLI, an outline of MLI articles, and initial elections  made by the listed countries with respect to the following MLI articles:

  • Article 7 — Prevention of Treaty Abuse
  • Article 12 — Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies
  • Article 13 — Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
  • Article 18 — Arbitration.

BEPS Action 15 – Multilateral Instrument

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This developments summary is intended to assist multinational companies with staying abreast of the status of implementation of the OECD's multilateral instrument (MLI) developed under the BEPS Action 15 initiative.

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