KPMG SERVICES PTE. LTD.

KPMG is a global organization of independent professional services firms providing Audit, Tax and Advisory services. KPMG is the brand under which the member firms of KPMG International Limited (“KPMG International”) operate and provide professional services. “KPMG” is used to refer to individual member firms within the KPMG organization or to one or more member firms collectively. KPMG firms operate in 138 countries and territories with more than 276,000 partners and employees working in member firms around the world. Each KPMG firm is a legally distinct and separate entity and describes itself as such. Each KPMG member firm is responsible for its own obligations and liabilities. KPMG International Limited is a private English company limited by guarantee. KPMG International Limited and its related entities do not provide services to clients. For more detail about our structure, please visit kpmg.com/governance.

KPMG in Laos is a member firm of KPMG International, providing audit, consulting, and tax services to the development sector and foreign investors in the Lao PDR since 1997.

ZICO Law is a network of leading independent local law firms focused on the ASEAN region, providing value-added legal services through a combination of local expertise and regional insights across 18 cities in 10 ASEAN countries.

KPMG is a global organization of independent professional services firms providing Audit, Tax and Advisory services. KPMG is the brand under which the member firms of KPMG International Limited (“KPMG International”) operate and provide professional services. “KPMG” is used to refer to individual member firms within the KPMG organization or to one or more member firms collectively. KPMG firms operate in 143 countries and territories with more than 273,000 partners and employees working in member firms around the world. Each KPMG firm is a legally distinct and separate entity and describes itself as such. Each KPMG member firm is responsible for its own obligations and liabilities. KPMG International Limited is a private English company limited by guarantee. KPMG International Limited and its related entities do not provide services to clients. For more detail about our structure, please visit kpmg.com/governance.

KPMG LLP is a leading UK provider of tax, audit, and advisory services, employing 14,000 people across 22 offices. We provide innovative solutions and deep expertise to help clients address their biggest challenges and capitalize on opportunities.

KPMG Cyber Security Services provides independent, jargon-free IT security advisory and assurance services to help organizations protect their digital assets. Our team of experts works with clients to identify and mitigate cyber risks, ensuring their confidentiality, integrity, and availability. Contact us today at www.kpmg.com/nz/cyber for more information.

Keep up to date with the latest tax developments and insights from KPMG professionals.

KPMG is one of the world’s leading professional services firms and the fastest growing Big Four accounting firm in the United States. With 90+ offices and more than 36,000 employees and partners throughout the US, we’re leading the industry in new and exciting ways. Our size and strength make us much more agile and responsive to changing trends.

Attitudes to tax are changing. Organizations of all sizes are ever more exposed to new trends in tax regulation, not just locally but globally. KPMG’s Global Tax page brings together anyone interested in tax to look beyond the present and beyond borders to learn and to share information.