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KPMG has market-leading alliances with many of the world's leading software and services vendors.
View all AlliancesHelping 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.
We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.
Learn moreWhat 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.
Learn moreCAA is operative for dividends paid on or after January 1, 2020
The IRS today released Announcement 2025-8 that provides a copy of the Competent Authority Arrangement (CAA) under paragraph 3 of Article 25 (Mutual Agreement Procedure) of the U.S.-Switzerland income tax treaty, regarding certain U.S. and Swiss pension or other retirement arrangements, including individual retirement savings plans, that may be eligible for benefits under paragraph 3 of Article 10 (Dividends).
The CAA is operative for dividends paid on or after January 1, 2020, and supersedes the CAA entered into on May 6, 2021.
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