CINXE.COM

KPMG International - KPMG Estonia

<!DOCTYPE html> <html lang="en-US"> <head> <meta http-equiv="content-type" content="text/html" charset="UTF-8"/> <meta http-equiv="date" content="Thu, 02 May 2024 01:51:52 GMT"/> <meta http-equiv="content-language" content="en-US"/> <meta http-equiv="content-encoding" content="text/html"/> <meta name="description" content="KPMG is a global network of professional firms providing Audit, Tax and Advisory services."/> <meta charset="utf-8"/> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"/> <link rel="preload" as="font" type="font/woff2" href="/etc/clientlibs/kpmgpublic/fonts/openSans/OpenSans-VariableFont_wdth,wght.woff2" crossorigin /> <link rel="preconnect" href="https://assets.kpmg.com" crossorigin /> <link rel="preconnect" href="https://scripts.demandbase.com" crossorigin /> <link rel="preload" href="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js" as="script"/> <link rel="preload" href='/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js' as="script"/> <link rel="apple-touch-icon" sizes="180x180" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-180x180-precomposed.png"/> <link rel="apple-touch-icon" sizes="167x167" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-167x167-precomposed.png"/> <link rel="apple-touch-icon" sizes="152x152" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-152x152-precomposed.png"/> <link rel="apple-touch-icon" sizes="120x120" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-120x120-precomposed.png"/> <link rel="apple-touch-icon" sizes="76x76" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-76x76-precomposed.png"/> <link rel="apple-touch-icon" sizes="60x60" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-60x60-precomposed.png"/> <link rel="apple-touch-icon" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-precomposed.png"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-32x32.png" sizes="32x32"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/android-chrome-192x192.png" sizes="192x192"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-96x96.png" sizes="96x96"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-16x16.png" sizes="16x16"/> <link rel="manifest" href="/etc/designs/default/kpmg/favicons/manifest.json"/> <link rel="mask-icon" href="/etc/designs/default/kpmg/favicons/safari-pinned-tab.svg" color="#00338D"/> <link rel="shortcut icon" href="/etc/designs/default/kpmg/favicon.ico"/> <link rel="canonical" href="https://kpmg.com/ee/en/home.html"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:title" content="KPMG International"/> <meta name="DC.Title" content="Home - KPMG Estonia"/> <meta name="twitter:creator" content="@KPMG"/> <meta name="twitter:image" content="https://assets.kpmg.com/is/image/kpmg/kpmg-enterance:cq5dam.web.1200.600"/> <meta http-equiv="last-modified" content="Thu, 02 May 2024 13:51:00 GMT"/> <meta name="DC.Description" content="KPMG is a global network of professional firms providing Audit, Tax and Advisory services."/> <meta name="twitter:site" content="@KPMG"/> <meta name="twitter:description" content="KPMG is a global network of professional firms providing Audit, Tax &amp; Advisory services."/> <meta name="DC.Language" content="en-US"/> <meta name="DC.Date" content="2024-05-02"/> <meta name="DC.Format" content="text/html"/> <meta name="robots" content="index, follow"/> <meta property="og:image" content="https://assets.kpmg.com/is/image/kpmg/kpmg-enterance:cq5dam.web.1200.600"/> <meta property="og:type" content="website"/> <meta property="og:site_name" content="KPMG"/> <meta property="og:title" content="KPMG International"/> <meta property="og:locale" content="en"/> <meta property="og:url" content="https://kpmg.com/ee/en/home.html"/> <meta property="og:description" content="KPMG is a global network of professional firms providing Audit, Tax &amp; Advisory services."/> <script type="text/javascript">var kpmgMetaData={"KPMG_Business_Owner":"Global Digital Marketing","KPMG_Short_Desc":"KPMG is a global network of professional firms providing Audit, Tax & Advisory services.","KPMG_Industry_ID_Loc":"83825229207521463078039,180861083967022504056848,37817126306233837686695","KPMG_Change_Frequency":"hourly","KPMG_Template":"/conf/kpmgpublic/settings/wcm/templates/dynamic-homepage-template","KPMG_Geographic_Origin_ID":"XX","KPMG_Article_ReadTime":"","KPMG_URL":"/ee/en/home.html","KPMG_Image_Alt":"KPMG Entrance","KPMG_BANNER_FLAG":"false","KPMG_Media_Typ_Path":"Media formats/Image","KPMG_Description":"KPMG is a global network of professional firms providing Audit, Tax and Advisory services.","KPMG_Persona_Path":"Personas/Clients,Personas/Potential Clients","KPMG_Cont_Type_Path":"Content type/Landing Pages","KPMG_Persona_ID":"59205189396461572826360,60541426764903813537507","KPMG_Business_Owner_Group":"EN – Global – Online Properties","KPMG_Ind_Path_Loc":"Industries/Technology,Industries/Technology/Internet,Industries/Technology/Internet/Social media","KPMG_Title":"Home","KPMG_Tab_Type":"Generic","KPMG_Analytics_PageName":"ee:en:home","KPMG_Ind_Path":"Industries/Technology,Industries/Technology/Internet,Industries/Technology/Internet/Social media","KPMG_Med_For_Type_ID":"139530417022481105394120","KPMG_Document_Id":"OC01M1422619058747","KPMG_Content_Type_ID":"3106375685003788737198","KPMG_Topic_Path":"Insights/Innovation,Insights/Tech Innovation,Insights/Tech Innovation/Social media","KPMG_Live_Source":"https://kpmg.com/master/en/home.html","KPMG_Live_Copy":"true","KPMG_Short_Title":"KPMG International","KPMG_FONT":"false","KPMG_HTML_Title":"KPMG International","KPMG_Canonical_URL":"https://kpmg.com/ee/en/home.html","KPMG_Seo_Priority":"1.0","KPMG_Template_Type":"dynamic-homepage-template","KPMG_last_mod_rank":"1714657860293","KPMG_Industry_ID":"83825229207521463078039,180861083967022504056848,37817126306233837686695","KPMG_Topic_ID":"205456179048973755163353,168453272748332272260548934883794,701091301587749670332366588473476","KPMG_Image":"/content/dam/kpmg/ee/images/2022/09/1-kpmg.ee-esileht-header-2170x1240.jpg","KPMG_Blog_Topics":""};var appSearchConfigs={"pagination":{"page":{"current":2,"size":5}},"sortParamsMapping":{"trending":"kpmg_page_views_trending","KPMG_MOST_PLR":"kpmg_avg_time_spent","mostviewed":"kpmg_page_views","KPMG_Filter_Date":"kpmg_filter_date","relavance":"_score"},"fieldsMapping":{"contacttabs":[{"kpmg_image":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"partnerlocator":[{"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_url":{"raw":{}}}],"toppicks":[{"kpmg_image":{"raw":{}},"kpmg_template":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"blog":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_blog_topics":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_blog_date":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"relatedcontent":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}],"contactcarousel":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_cont_mem_firm":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_suffix":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_mn":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_salutation":{"raw":{}},"kpmg_state":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlecarousel":[{"kpmg_image":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlequery":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_filter_date":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_page_views":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_avg_time_spent":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_sl_gl_id":{"raw":{}}}],"trendinglistnew":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"latestthinking":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"broader":[{"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_event_start_time":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_event_type":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_event_startdate":{"raw":{}}}],"listing":[{"kpmg_title":{"raw":{}},"kpmg_url":{"raw":{}}}],"shorter":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}]},"facets":{"All_Global":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"People_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_cont_mem_firm"],"All_Local":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"Events_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"People_Global":["kpmg_filter_year","kpmg_cont_mem_firm","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Events_Global":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Blogs_Global":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_topic_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet"],"Blogs_Local":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"]}};var appSearchClientEnv="";var isadmactive="true";var kpmgAssetDomain="https:\/\/assets.kpmg.com";var calanderProperties={"longMonths":["January","February","March","April","May","June","July","August","September","October","November","December"],"shortMonths":["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"],"timeMeridiems":["AM","PM"]};var dateFormatProperties={"showMeridiem":true,"transformations":{"dayType":"d","monthType":"mmmm","hourType":"hh","monthCase":"cc","yearType":"y"},"timeSeparator":":","fields":[{"item1":"day"},{"item2":"month"},{"item3":"year"}],"separators":[{"item1":" "},{"item2":" "},{"item3":""}]};var kpmgDateFormat="d [full month] yyyy:Day Month Year";var kpmgDateSeperator1=' ';var kpmgDateSeperator2=' ';var kpmgDateSeperator3='';var KPMG=KPMG||{};var isAuthor=false;var searchFacetsFlag=true;if(navigator.userAgent.match(/iPad/i)===null){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=1.0";document.getElementsByTagName("head")[0].appendChild(meta);} if(navigator.userAgent.match(/iPhone/i)){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=no";document.getElementsByTagName("head")[0].appendChild(meta);}</script> <script type="application/ld+json"> {"@type":"Consortium","name":"KPMG","logo":"https://assets.kpmg.com/content/dam/kpmg/de/fs/img/kpmg-logo.png/jcr:content/renditions/original","@context":"http://schema.org","url":"https://kpmg.com/ee/en/home.html","sameAs":["https://www.facebook.com/kpmgbaltics","https://www.linkedin.com/company/kpmg-estonia","https://twitter.com/kpmg"]}{"@type":"WebSite","potentialAction":{"query-input":"required name=search_term_string","@type":"SearchAction","target":"https://kpmg.com/ee/en/home/misc/search.html?sp_p=any&q={search_term_string}"},"name":"KPMG","@context":"http://schema.org/","url":"https://kpmg.com/ee/en/home.html"} </script> <script type="text/javascript">window.regexValues=window.regexValues||{nameJs:"[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"?new RegExp("[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"):"",cityJs:""?new RegExp(""):"",emailJs:"^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"?new RegExp("^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"):"",phoneJs:""?new RegExp(""):"",cnameJs:""?new RegExp(""):"",roleJs:""?new RegExp(""):"",messageJs:"^[^%{}<>]+$"?new RegExp("^[^%{}<>]+$"):"",};</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/global/css/global-9d6fcf.css'/> <script type="text/javascript">window.kpmgPath=window.location.pathname.toLowerCase();var preferredSite='';function getCookie(cname){var name=cname+"=";var cArray=document.cookie.split(';');for(var i=0;i<cArray.length;i++){var c=cArray[i];while(c.charAt(0)==' '){c=c.substring(1);} if(c.indexOf(name)==0){preferredSite=c.substring(name.length,c.length);preferredSite=preferredSite.indexOf(".html")>-1?preferredSite:"";return true;}}} if(window.kpmgPath==="/xx/en/home.html"&&document.referrer===""){getCookie("p_source");if(preferredSite.length>0&&preferredSite!=="/xx/en/home.html"){var geoUserSite=encodeURI(preferredSite) window.location=geoUserSite;}} window.kpmgPersonalize=window.kpmgPersonalize||{hideLogicTree:false,displayNameFormat:"",isPersonalize:false,isSitePersonalize:false,isPageTagsFlagEnabled:false,isContentRefreshEnabled:false,isPPC:false,firstnameLastnameSwitch:false,isBlog:false,blogHomePage:"\/ee\/blogs\/en.html",blogPath:""||"blogs",blogResultCount:"90"||"0",userAccInfoExpiry:24,fetchDataAndPersonalize:null,getCaptchaKey:"6LfauzAUAAAAAKtLWpawmB\u002DD5LslW_V5ul7Q_dUM",isCaptchaEnabled:"true",downloadDataExpiryWindow:24,resendVerifyEmailDefaultTime:"60",db:{CDCWrapper:null,data:null,},mapping:{url:""},snp:{url:"",timeout:0,data:null,params:{languageCode:"en"||"en",countryCode:"ee"||"xx",sortType:"",sortTypeKey:"",tagCategory:"",timeBoxParameter:""}},registrationPromoOverlay:{revisitCounter:"3",returnWindowInMinutes:"30",returnWindowInDays:"14"},misc:{isAuthor:false,ageVerificationReq:false,isSitePersonalizeAndRhfEnabled:""||false,dashboardLimitNo:0,triggerRefreshFeedback:0,triggerHideFeedback:0,cellLevelCombinedHideRefresh:0,rejectedListLimit:0,locationNavigatorPage:"",RfpFormLocationSelector:""},i18n:{gigyaMsgs:{kpmg_sign_up_header:"Sign up with an existing account",kpmg_sign_up_text:"Get started by using an existing social media account or fill in the fields below to gain access to articles, research and resources.",kpmg_already_have_an_account:"Already have an account?",kpmg_log_in:"Log in",kpmg_learn_more:"Learn more",kpmg_create_an_account:"Create an account",kpmg_required:"Required",kpmg_info_email:"This email address will be used when logging into your KPMG account.",kpmg_info_password:"Password must contain at least 8 characters including 1 number, 1 upper\u002Dcase, 1 lower\u002Dcase letter.",kpmg_privacy_statement_text:"I acknowledge that I have read and understood the terms stated in the",kpmg_privacy_statement_link_text:"KPMG Online Privacy Statement",kpmg_captcha_text:"Please confirm your registration by entering the two words in the field below, separated by a space.",kpmg_cancel:"Cancel",kpmg_continue:"Continue",kpmg_social_sign_in_header:"Signed in with",kpmg_social_sign_in_text:"You are signed in with the social account that you registered with",kpmg_cancel_registration_header:"Cancel Registration?",kpmg_cancel_registration_text:"Are you sure you want to cancel your registration?",kpmg_go_back:"Go Back",kpmg_registration_done_header:"Thank You For Registering.",kpmg_thank_you_text:"Thank you for registering. You can explore your dashboard or you can return to the article you just saved.",kpmg_go_to_mykpmg:"Go to dashboard",kpmg_return_to_my_article:"Return to my article",kpmg_error_tc_authored_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_error_tc_authored_msg_tc2:"Please select this checkbox to continue.",kpmg_error_tc_authored_msg_tc3:"Please select this checkbox to continue.",kpmg_privacy_acceptance_error_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_welcome_back:"Welcome back, ",kpmg_sign_in_header:"Sign in with an existing account",kpmg_not_yet_registered:"Not yet registered?",kpmg_use_your_kpmg_login_credentials:"Use your KPMG login credentials",kpmg_i_forgot_my_password:"I forgot my password",kpmg_keep_me_signed_in:"Keep me signed in",kpmg_forgot_password_header:"Please enter your email address to reset your password.",kpmg_forgot_password_text:"Please enter your email address to reset your password.",kpmg_reset_password:"Reset Password",kpmg_forgot_password_thank_you_text:"Thank you. If the email address provided is registered with KPMG, we will send an email containing a link to reset your password.",kpmg_return_to_login:"Return to login",kpmg_info_password_first:"Password must contain at least:",kpmg_info_password_second:"8 characters including 1 number, 1 upper\u002Dcase, 1 lower\u002Dcase letter and must be different from the previous 5 passwords.",kpmg_reset_password_thank_you_text:"Thank you. Your password has been reset.",kpmg_too_many_failed_attempts_header:"Too Many Failed Attempts",kpmg_too_many_failed_attempts_text:"Your account has been locked for 24 hours. You may wish to reset your password.",account_is_disabled:"Account is disabled",account_temporarily_locked_out:"Account temporarily locked out",and:"and",available:"Available",checking:"Checking",choose_file:"Choose File",email_address_is_invalid:"E\u002Dmail address is invalid.",email_already_exists:"Email already exists",fair:"Fair",invalid_fieldname:"Invalid %fieldname",invalid_login_or_password:"Invalid login or password",invalid_username_or_password:"Invalid username or password",login_identifier_exists:"Login identifier exists",maximum_size_of_3mb:"Maximum size of 3MB.",no_file_chosen:"No file chosen",not_available:"Not available",num_characters_total:"%num characters",num_of_the_following_groups:"%num of the following: An uppercase letter, a lowercase letter, a number, a special symbol",password_does_not_meet_complexity_requirements:"Password does not meet complexity requirements",password_must_contain_at_least:"Password must contain at least",password_strength_colon:"Password must contain at least:",passwords_do_not_match:"Passwords do not match",old_password_cannot_be_the_same_as_new_password:"New Password should be different than previous 5 passwords",please_enter_a_valid_fieldname:"Please enter a valid %fieldname",please_enter_fieldname:"Please enter %fieldname",profilePhoto_fileSizeError:"Photo format: JPG\/GIF\/PNG. Size: up to 3MB.",sorry_we_are_not_able_to_process_your_registration:"Sorry, we are not able to process your registration",strong:"Strong",there_are_errors_in_your_form_please_try_again:"There are errors in your form, please try again",there_is_no_user_with_that_username_or_email:"There is no user with that username or email",these_passwords_do_not_match:"These passwords do not match",this_field_is_required:"This field is required",too_weak:"Too weak",unique_identifier_exists:"Unique identifier exists",username_already_exists:"Username already exists",very_strong:"Very strong",weak:"Weak",wrong_password:"Wrong password",your_age_does_not_meet_the_minimal_age_requirement:"Your age does not meet the minimal age requirement (13+) for this site",kpmg_salutation:"Salutation",managesubscriptions:"To manage your subscriptions, click here"},customMsgs:{gigya_error_primary_action:"OK",gigya_error_title:"We\x27re sorry",gigya_account_disabled_error_title:"We\x27re sorry",gigya_account_disabled_error_primary_action:"OK",gigya_error_description:"Service is temporarily unavailable. Our engineers are working to resolve the issue.",gigya_account_disabled_error_description:"This account is disabled",gigya_cookies_disabled_error_description:"We cannot complete your request because third\u002Dparty cookies are currently disabled in your browser. We use third\u002Dparty cookies to provide the best browsing experience. Please check your browser settings and enable third\u002Dparty cookies to perform this action.",gigya_name_validation_error_message:"Special characters and numbers are not supported.",kpmg_error_numbervalidation:"Only numbers are supported",kpmg_placeholder_first_name:"First Name",kpmg_placeholder_last_name:"Last Name",kpmg_placeholder_email:"Email",kpmg_placeholder_password:"Password",kpmg_placeholder_confirm_password:"Confirm Password",kpmg_placeholder_company_optional:"Company (Optional)",kpmg_placeholder_select_country:"Select Country \/ Location",toppicksfor:"Top picks for",you:"you",items:"items",remove:"Remove",yes:"Yes",no:"No",organization:"Organization",quicksavedlist:"Quick Saved List",urllink:"URL Link",verify_email_err_title:"Email already sent",verify_email_err_desc:"Verification email already sent. Please check your mail.",verify_email_congrats_title:"Congratulations",verify_email_congrats_desc:"Your email has been verified. Now you can enjoy all personalized content kpmg.com has to offer.",office_locator_geolocation_error:"Error finding the Geo location",office_locator_nocities_error:"No Cities Found for the region\/location selected",office_locator_noresults_error:"No results found for the search performed",showanotherarticle:"Show me another article",dontshowarticleagain:"Don\x27t show this article again",updatemypreferences:"Update my preferences",addtolibrary:"Add to library",refreshcontent:"Refresh content",share:"Share",readMore:"Read more",or_divider_text:"OR",cross_site_error_title:"Error subscribing for newsletter",cross_site_error_description:"This subscription does not belong to the original country you are registered with.",deleteThisList:"Delete this list",editYourListName:"Edit your list name",shareThisList:"Share this list",move:"Move",delete:"Delete",placeholdertextforfiltersubscriptions:"Filter subscriptions based on your interests",selectedinterestslist:"Selected interests:",onboardingbasedsubscriptiontitle:"Subscriptions you are interested in:",interestsbasedsubscriptiontitle:"Subscriptions related to your interests:",subscriptionsinterestedintitle:"Subscriptions you may also be interested in:",registrationPromoTitle:"Want the latest KPMG {tag_name} content?",registrationPromoDescription:"Register now and set up your personalized dashboard around {tag_name} and all the other topics that interest you.",noArticleErrorTitle:"error",noArticleErrorMessage:"The articles in this list are no longer available for viewing.",noArticleErrorDetail:"Please use the following link to",noArticleErrorDetail1:"return to home page,",noArticleErrorDetail2:"or use the sites search feature.",searchLabel:"search",searchLibList:"Search list of libraries",libraryListDeleteThisArticle:"Delete this article",libraryListDeleteThisArticleDescription:"Are you sure you want to delete this article?",libraryListSuccessDescription:"delete successful.",libraryListDeleteIt:"Yes, delete",libraryListNotlongeravailable:"Articles no longer available for viewing",libraryListArticlenolongeravailabledescription:"An article was no longer available for viewing.",kpmgLibraryListArticleWasRemovedFromLabel:"Was removed from",libraryListMobilenolongeravlbl:"is no longer available for viewing.",libraryListArtitwasremovedfrom:"It was removed from",libraryListArticlesnolongeravailabledescription:"The following articles are no longer available for viewing",libraryListShareThisListDescription:"Copy and paste this url to share it.",libraryListCopy:"Copy",libraryListCancel:"Cancel",libraryListMovearticle:"Move this article to another list",libraryListInstrutiontext:"You can save this article to your library or you can save it to a specific list in your library.",libraryListAlreadysaved:"Already Saved",libraryListAlreadysavedarticle:"You\x27ve already saved this article to",libraryListChoosealist:"Choose a list",libraryListCreatealist:"Create a list",libraryListThatNameIsTaken:"List Name Already Exists",libraryListEmpty:"Invalid list name",libraryListSave:"Save",libraryListEnternewlist:"Enter new list name",libraryListAddtolibraryoverlayCancel:"Cancel",libraryListCancel1:"Cancel",createAList:"Create a list",createsuccessdescription:"List created successfully",listmanagementsave:"Save",deleteThisListDescription:"If you delete this list, you will lose all the articles saved in it. Are you sure you want to delete this list?",keepIt:"No, keep it",editsuccessdescriptionmobile:"The name change was successful.",namechanges:"Name changed",listnamechanged:"The list name has been successfully changed",copySuccessDescription:"URL copied to clipboard.",copyFailedClipboardAccessDenied:"Could not copy url. Allow webpage to access clipboard.",formbuilderCongratsTitle:"Thank you",formbuilderCongratsDescription:"You have successfully registered.",formbuilderCongratsClose:"Close",expiredtokenmodaltitle:"Your token has been expired",expiredtokenmodaldescription:"The token has expired. Please complete registration to gain access to the content.",expiredtokenmodalclosebutton:"Close",addMoreInterestsTitle:"Add more interests to your profile",addTagToInterests:"Add tag to Profile Interests",saveInterestTitle:"Want to save this interest?",search:"Search",close:"Close",resentemail:"We\x27ve sent another confirmation message to:",verifyemaillabel:"Verify Email",resendconfirmation:"Resend verification email",logoutinfo:"You\x27ve logged out",logoutdescription:"You\x27ve successfully logged out. You will now be taken to the Home Page.",verifyemail:"Please verify your email address to continue accessing your account.",interestsSearchPlaceholder:"enter your interest terms here",interestsAlreadySelected:"already selected \u002D manage your interests to remove",interestsSave:"Save",verifyEmailClose:"Close",profileChangesSaved:"Change saved",profileChangesSavedSuccessfully:"Your changes have been successfully saved.",minReadTime:"READ_TIME min read",minsReadTime:"READ_TIME min read",officeLocationFax:"Fax",officeLocationTel:"Tel",officeLocationNoResults:"No matching results found for",officeLocationsSearchTerm:"",searchResultsCopyOne:"",agreeLabel:"I agree to KPMG online privacy statement",expand:"expand",collapse:"collapse",addedtolibrary:"Added to Library",articleposteddate:"Article Posted date",relatedarticles:"Related Articles",moreoptions:"More Options",closeyourrecommendations:"Close your recommendations",wasaddedtothelistoflists:"was added to the list of lists",removedfromthelist:"Removed from the list",sectionfilters:"Section Filters",closeandreturntohomepage:"Close and return to home page",current:"current",completed:"completed",returntohomepage:"and return to the home page",belowsubscriptions:"once it is checked the below subscriptions will be available.",suggestthesubscriptions:"On selection of a suggestion the subscriptions list present below will be filtered.",openinanewwindow:"Opens in a new window",blogposts:"blog posts",category:"category",enableordisable:"enable or disable",articles:"articles",country:"Country",selected:"this post is interesting. selected",deselected:"this post is interesting. deselected",profileprogress:"Your profile is <%> complete",profilecompleted:"Congratulations, your profile is now complete!",completeprofile:"Complete your profile",addinterests:"Add interests",addsubscriptions:"Add subscriptions",starticon:"Gated content exclusive to KPMG members",yourinterests:"Your Interests",suggestmorecta:"Suggest More",alertmessage1:"Delete interest",alertdescription1:"Pinned articles will be removed once deleted",alertmessage2:"A maximum of 5 pinned articles allowed",alertmessagetitle:"Maximum Pins Reached",viewgatedcontentcta:"View Gated Content",nonewcontent:"No new content at this time.",viewallsubscriptionscta:"View All Subscriptions",gcsectiontitle:"Gated Content Section: Title",gcsectiondescription:"Gated Content Section: Description",hidegatedcontent:"Hide Gated Content",emptygatedcontentdescription:"It appears you have not yet subscribed to any such gated content.",articlesTwoFour:"articles",articlesFive:"articles",listsTwoFour:"Lists",listsFive:"Lists"}},pagesInfo:{interests:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},myaccount:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},dashboard:{isActive:false,reqLogin:true,redirectTo:"/user/login.html"},library:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},communicationpreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"},privacypreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"}},urlmapping:{learnMore:"",addtolib:"",feedback:"",fgeCongrats:"",fgeError:"",resetPassword:"",isUserRegistrationOverlayExists:"false"}};window.kpmgPersonalize.db.CDCWrapper=function(dbData){var eventObj=null;window.kpmgPersonalize.db.data=dbData;Dmdbase_CDC.callback(dbData);if(digitalData){digitalData.user.ipAddress=dbData.ip;} try{eventObj=new Event("dbData.received");} catch(error){eventObj=document.createEvent("Event");eventObj.initEvent("dbData.received",false,false);} document.dispatchEvent(eventObj);};window.__gigyaConf=window.__gigyaConf||{};window.__gigyaConf.customLang=window.kpmgPersonalize.i18n.gigyaMsgs;</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/tmpl-home-new/css/tmpl-home-new-27d630.css'/> <meta name="msapplication-TileColor" content="#00338D"/> <meta name="msapplication-TileImage" content="/etc/designs/default/kpmg/favicons/mstile-144x144.png"/> <meta name="msapplication-config" content="/etc/designs/default/kpmg/favicons/browserconfig.xml"/> <meta name="theme-color" content="#00338D"/> <title>KPMG International - KPMG Estonia</title> <link rel="stylesheet" type="text/css" href="/content/dam/kpmg/others/css/privacy_fix.css"/> <script type="text/javascript" src='/etc/clientlibs/kpmgpublic/global/js/updateLoadedPartialHeader-322c7b.js'></script> <meta name="template" content="dynamic-homepage-template"/> <meta name="viewport" content="width=device-width, initial-scale=1"/> </head> <body class="base-editable-template-page page basicpage"> <div class="template"> <div id="gig_showSimpleShareUI" class="gig-simpleShareUI fixed-and-off-page"> <div class="gig-simpleShareUI-inner"> <span class="icon-gig-simpleShareUI-closeButton"> <span class="sr-only">close</span> </span> <div class="gig-simpleShareUI-caption"> <div class="gig-simpleShareUI-caption-text">Share with your friends</div> </div> <div id="show-share-bar-container" class="gig-simpleShareUI-content"> </div> </div> </div> <header class="global-navigation"> <div id="navigation-v2-data" class="bs5" style="position:fixed" data-site-info='{ "assetsDomain": "https://assets.kpmg.com", "isAuthor": false, "isPersonalized": false, "isTemplatePersonalized": false, "isBlog": false }'> <!-- LOGO --> <div id="navigation-v2-data-logo" data-logo='{ "imgURL": "/is/image/kpmg/kpmg-logo-7", "altText": "KPMG logo", "linkURL": "/ee/en/home.html" }'> </div> <!-- Blog header data --> <!-- NABAR-NAV --> <div id="navigation-v2-data-navbar-nav" data-navbar-nav='{ "insights": { "id": "insights-flyout", "i18nLabel": " Insights ", "linkURL" : "https://home.kpmg/ee/en/home/insights.html" }, "industries": { "id": "industries-flyout", "i18nLabel": " Industries ", "linkURL" : "https://home.kpmg/ee/en/home/industries.html" }, "services": { "id": "services-flyout", "i18nLabel": " Services ", "linkURL": " /content/kpmgpublic/ee/en/home/services" } }'> </div> <div id="navigation-v2-data-secondary-nav" data-secondary-nav='[ { "id": "careers", "label": " Careers ", "linkURL": "" }, { "id": "alumni", "label": " Alumni ", "linkURL": "" }, { "id": "media", "label": " Media ", "linkURL": "" }, { "id": "social", "label": " Social ", "linkURL": "" }, { "id": "about", "label": " About ", "linkURL": "" } ]'></div> <ul id="navigation-v2-data-nav-flyout"> <li id="navigation-v2-author-insights-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/ee/en/home/jcr:content/navigation-v2/insights" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Infocourier ", "url": "https://home.kpmg/ee/en/home/insights/2021/09/kpmg-infocourier.html", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Press Releases &amp; News", "url": "/ee/en/home/insights.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Blog (Estonian)", "url": "https://home.kpmg/ee/et/blogs/home.html", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ee/en/home/insights.html", "label": "All Insights", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Infocourier ", "url": "https://home.kpmg/ee/en/home/insights/2021/09/kpmg-infocourier.html", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Press Releases &amp; News", "url": "/ee/en/home/insights.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Blog (Estonian)", "url": "https://home.kpmg/ee/et/blogs/home.html", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ee/en/home/insights.html", "label": "All Insights", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Tax Card", "linkUrl": "/ee/en/home/insights/2021/09/kpmg-tax-card.html", "description": "KPMG tax card gives a brief and expert overview of the main taxes and tax rates.", "altText": "", "imgUrl": "/is/image/kpmg/kpmg.ee-valjaanded-divider-2-512x341-4", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "Page", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "InfoCourier", "linkUrl": "/ee/en/home/insights/2021/09/kpmg-infocourier.html", "description": "InfoCourier provides a monthly overview of the latest changes in legislation.", "altText": "", "imgUrl": "/is/image/kpmg/kpmg.ee-valjaanded-divider-2-512x341-1", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "Page", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-industries-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/ee/en/home/jcr:content/navigation-v2/industries" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Financial Services", "url": "/ee/en/home/industries/financial-services0.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Building, Construction &amp; Real Estate", "url": "/ee/en/home/industries/building--construction---real-estate.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Government &amp; Public Sector", "url": "/ee/en/home/industries/-government---public-sector.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Transport and Logistics", "url": "/content/kpmgpublic/ee/en/home/industries/transport-and-logistics", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Consumer &amp; Retail", "url": "/ee/en/home/industries/consumer---retail.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ee/en/home/industries.html", "label": "All Industries", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Financial Services", "url": "/ee/en/home/industries/financial-services0.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Building, Construction &amp; Real Estate", "url": "/ee/en/home/industries/building--construction---real-estate.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Government &amp; Public Sector", "url": "/ee/en/home/industries/-government---public-sector.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Transport and Logistics", "url": "/content/kpmgpublic/ee/en/home/industries/transport-and-logistics", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Consumer &amp; Retail", "url": "/ee/en/home/industries/consumer---retail.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ee/en/home/industries.html", "label": "All Industries", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Energy &amp; Natural Resources", "linkUrl": "https://home.kpmg/ee/en/home/industries/energy---natural-resources.html", "description": "Energy and Natural Resources has always been a dynamic sector but the rapid transformation we are witnessing now is unprecedented. Economic factors and market conditions, from local energy policies and alternative energy sources to new competitors and disruptive technology, put added pressures on businesses and make them adapt their business models to react to changes.", "altText": " ", "imgUrl": "/is/image/kpmg/kpmg.ee-divider-3-440x280-1", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Emerging Giants", "linkUrl": "/ee/en/home/industries/kpmg-emerging-giants.html", "description": "KPMG Emerging Giants is a catalyst for growth and innovation we facilitate global investments, provide access to international markets and help build innovation capacity for our clients.", "altText": "", "imgUrl": "/is/image/kpmg/KPMG-New-Ventures_esibänner", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-services-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/ee/en/home/jcr:content/navigation-v2/services" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Audit", "url": "/ee/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax", "url": "/ee/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Bookkeeping", "url": "/ee/en/home/services/bookkeeping.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ee/en/home/services.html", "label": "All Services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Audit", "url": "/ee/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax", "url": "/ee/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Bookkeeping", "url": "/ee/en/home/services/bookkeeping.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ee/en/home/services.html", "label": "All Services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Sustainability consulting", "linkUrl": "/ee/en/home/services/sustainability-consulting.html", "description": "Sustainability of an organisation and its long-term success depend on coping with social, environmental and market changes.", "altText": "", "imgUrl": "/is/image/kpmg/kpmg.ee-teenuseringid-424x424-6", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Sustainability", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Business Consulting", "linkUrl": "/ee/en/home/services/Business%20Consulting.html", "description": "Our advisers help private and public sector organisations understand their value drivers and risk exposures and achieve improvements in performance.", "altText": "", "imgUrl": "/is/image/kpmg/kpmg.ee-teenuseringid-424x424-31", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> </ul> <!-- SITE-SELECTOR --> <div id="navigation-v2-author-site-selector-editor"> <div id="navigation-v2-data-site-selector" style="min-height:0.5px;" data-mobile-tab='{ "id": "language-locale", "icon": "icon-site-selector", "closeTabLabel": "Close site selector" }' data-site-selector='{ "iconStyle": "icon-site-selector", "isVisible": true, "id": "site-selector", "title": "Site Selector" , "flyout": { "cell1": { "type": "site-selector-menu", "heading": "Select KPMG member firm site and language" , "sites":[ { "selected": true, "countryLocale": "Estonia (EN)", "link": "/ee/en/home.html" }, { "selected": false, "countryLocale": "Estonia (ET)", "link": "/ee/et/home.html" } ], "global": { "selected": false, "link": "/xx/en/home.html", "countryLocale": "Global (EN)" } , "allCountries": { "link": "/ee/en/home/misc/site-selector.html", "i18nLabel": "View all KPMG sites and languages" }, "countrySiteData": { "countryList":[ { "country": "Albania ", "locale": "en", "link": "/al/en/home.html" }, { "country": "Algeria ", "locale": "fr", "link": "/dz/fr/home.html" }, { "country": "Argentina ", "locale": "es", "link": "/ar/es/home.html" }, { "country": "Armenia ", "locale": "en", "link": "/am/en/home.html" }, { "country": "Australia ", "locale": "en", "link": "/au/en/home.html" }, { "country": "Austria ", "locale": "de", "link": "/at/de/home.html" }, { "country": "Austria ", "locale": "en", "link": "/at/en/home.html" }, { "country": "Azerbaijan ", "locale": "en", "link": "/az/en/home.html" }, { "country": "Bahamas ", "locale": "en", "link": "/bs/en/home.html" }, { "country": "Bahrain ", "locale": "en", "link": "/bh/en/home.html" }, { "country": "Bangladesh ", "locale": "en", "link": "/bd/en/home.html" }, { "country": "Barbados ", "locale": "en", "link": "/bb/en/home.html" }, { "country": "Belgium ", "locale": "en", "link": "/be/en/home.html" }, { "country": "Belgium ", "locale": "nl", "link": "/be/nl/home.html" }, { "country": "Bermuda ", "locale": "en", "link": "/bm/en/home.html" }, { "country": "Bosnia and Herzegovina ", "locale": "en", "link": "/ba/en/home.html" }, { "country": "Brasil ", "locale": "pt", "link": "/br/pt/home.html" }, { "country": "Brazil ", "locale": "en", "link": "/br/en/home.html" }, { "country": "British Virgin Islands ", "locale": "en", "link": "/vg/en/home.html" }, { "country": "Bulgaria ", "locale": "en", "link": "/bg/en/home.html" }, { "country": "Cambodia ", "locale": "en", "link": "/kh/en/home.html" }, { "country": "Cameroon ", "locale": "fr", "link": "/cm/fr/home.html" }, { "country": "Canada ", "locale": "en", "link": "/ca/en/home.html" }, { "country": "Canada ", "locale": "fr", "link": "/ca/fr/home.html" }, { "country": "Cayman Islands ", "locale": "en", "link": "/ky/en/home.html" }, { "country": "Channel Islands ", "locale": "en", "link": "/qm/en/home.html" }, { "country": "Chile ", "locale": "es", "link": "/cl/es/home.html" }, { "country": "China ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "China ", "locale": "zh", "link": "/cn/zh/home.html" }, { "country": "Colombia ", "locale": "es", "link": "/co/es/home.html" }, { "country": "Costa Rica ", "locale": "es", "link": "/cr/es/home.html" }, { "country": "Croatia ", "locale": "en", "link": "/hr/en/home.html" }, { "country": "Cyprus ", "locale": "en", "link": "/cy/en/home.html" }, { "country": "Czech Republic ", "locale": "cs", "link": "/cz/cs/home.html" }, { "country": "Czech Republic ", "locale": "en", "link": "/cz/en/home.html" }, { "country": "DR Congo ", "locale": "fr", "link": "/cd/fr/home.html" }, { "country": "Denmark ", "locale": "da", "link": "/dk/da/home.html" }, { "country": "Denmark ", "locale": "en", "link": "/dk/en/home.html" }, { "country": "Egypt ", "locale": "en", "link": "/eg/en/home.html" }, { "country": "Estonia ", "locale": "en", "link": "/ee/en/home.html" }, { "country": "Estonia ", "locale": "et", "link": "/ee/et/home.html" }, { "country": "Finland ", "locale": "fi", "link": "/fi/fi/home.html" }, { "country": "France ", "locale": "fr", "link": "/fr/fr/home.html" }, { "country": "Georgia ", "locale": "en", "link": "/ge/en/home.html" }, { "country": "Germany ", "locale": "de", "link": "/de/de/home.html" }, { "country": "Germany ", "locale": "en", "link": "/de/en/home.html" }, { "country": "Ghana ", "locale": "en", "link": "/gh/en/home.html" }, { "country": "Gibraltar ", "locale": "en", "link": "/gi/en/home.html" }, { "country": "Greece ", "locale": "el", "link": "/gr/el/home.html" }, { "country": "Greece ", "locale": "en", "link": "/gr/en/home.html" }, { "country": "Hong Kong SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Hungary ", "locale": "en", "link": "/hu/en/home.html" }, { "country": "Hungary ", "locale": "hu", "link": "/hu/hu/home.html" }, { "country": "Iceland ", "locale": "is", "link": "/is/is/home.html" }, { "country": "India ", "locale": "en", "link": "/in/en/home.html" }, { "country": "Indonesia ", "locale": "en", "link": "/id/en/home.html" }, { "country": "Ireland ", "locale": "en", "link": "/ie/en/home.html" }, { "country": "Isle of Man ", "locale": "en", "link": "/im/en/home.html" }, { "country": "Israel ", "locale": "en", "link": "/il/en/home.html" }, { "country": "Italy ", "locale": "it", "link": "/it/it/home.html" }, { "country": "Ivory Coast ", "locale": "fr", "link": "/ci/fr/home.html" }, { "country": "Jamaica ", "locale": "en", "link": "/jm/en/home.html" }, { "country": "Japan ", "locale": "en", "link": "/jp/en/home.html" }, { "country": "Japan ", "locale": "ja", "link": "/jp/ja/home.html" }, { "country": "Jordan ", "locale": "en", "link": "/jo/en/home.html" }, { "country": "Kazakhstan ", "locale": "en", "link": "/kz/en/home.html" }, { "country": "Kazakhstan ", "locale": "kk", "link": "/kz/kk/home.html" }, { "country": "Kazakhstan ", "locale": "ru", "link": "/kz/ru/home.html" }, { "country": "Kenya ", "locale": "en", "link": "/ke/en/home.html" }, { "country": "Korea ", "locale": "en", "link": "/kr/en/home.html" }, { "country": "Korea ", "locale": "ko", "link": "/kr/ko/home.html" }, { "country": "Kuwait ", "locale": "en", "link": "/kw/en/home.html" }, { "country": "Laos ", "locale": "en", "link": "/la/en/home.html" }, { "country": "Latvia ", "locale": "en", "link": "/lv/en/home.html" }, { "country": "Latvia ", "locale": "lv", "link": "/lv/lv/home.html" }, { "country": "Lebanon ", "locale": "en", "link": "/lb/en/home.html" }, { "country": "Lithuania ", "locale": "en", "link": "/lt/en/home.html" }, { "country": "Lithuania ", "locale": "lt", "link": "/lt/lt/home.html" }, { "country": "Luxembourg ", "locale": "en", "link": "/lu/en/home.html" }, { "country": "Macau SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Malaysia ", "locale": "en", "link": "/my/en/home.html" }, { "country": "Malta ", "locale": "en", "link": "/mt/en/home.html" }, { "country": "Mauritius ", "locale": "en", "link": "/mu/en/home.html" }, { "country": "Mexico ", "locale": "es", "link": "/mx/es/home.html" }, { "country": "Moldova ", "locale": "en", "link": "/md/en/home.html" }, { "country": "Monaco ", "locale": "en", "link": "/mc/en/home.html" }, { "country": "Monaco ", "locale": "fr", "link": "/mc/fr/home.html" }, { "country": "Mongolia ", "locale": "en", "link": "/mn/en/home.html" }, { "country": "Montenegro ", "locale": "en", "link": "/me/en/home.html" }, { "country": "Mozambique ", "locale": "en", "link": "/mz/en/home.html" }, { "country": "Myanmar ", "locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", "locale": "en", "link": "/ph/en/home.html" }, { "country": "Poland ", "locale": "en", "link": "/pl/en/home.html" }, { "country": "Poland ", "locale": "pl", "link": "/pl/pl/home.html" }, { "country": "Portugal ", "locale": "en", "link": "/pt/en/home.html" }, { "country": "Portugal ", "locale": "pt", "link": "/pt/pt/home.html" }, { "country": "Qatar ", "locale": "en", "link": "/qa/en/home.html" }, { "country": "Romania ", "locale": "en", "link": "/ro/en/home.html" }, { "country": "Romania ", "locale": "ro", "link": "/ro/ro/home.html" }, { "country": "Saudi Arabia ", "locale": "en", "link": "/sa/en/home.html" }, { "country": "Serbia ", "locale": "en", "link": "/rs/en/home.html" }, { "country": "Singapore ", "locale": "en", "link": "/sg/en/home.html" }, { "country": "Slovakia ", "locale": "en", "link": "/sk/en/home.html" }, { "country": "Slovakia ", "locale": "sk", "link": "/sk/sk/home.html" }, { "country": "Slovenia ", "locale": "en", "link": "/si/en/home.html" }, { "country": "South Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": "/tw/zh/home.html" }, { "country": "Thailand ", "locale": "en", "link": "/th/en/home.html" }, { "country": "Togo ", "locale": "fr", "link": "/tg/fr/home.html" }, { "country": "Trinidad and Tobago ", "locale": "en", "link": "/tt/en/home.html" }, { "country": "Tunisia ", "locale": "en", "link": "/tn/en/home.html" }, { "country": "Tunisia ", "locale": "fr", "link": "/tn/fr/home.html" }, { "country": "Turkey ", "locale": "en", "link": "/tr/en/home.html" }, { "country": "Turkey ", "locale": "tr", "link": "/tr/tr/home.html" }, { "country": "Ukraine ", "locale": "en", "link": "/ua/en/home.html" }, { "country": "Ukraine ", "locale": "ru", "link": "/ua/ru/home.html" }, { "country": "Ukraine ", "locale": "uk", "link": "/ua/uk/home.html" }, { "country": "United Arab Emirates ", "locale": "en", "link": "/ae/en/home.html" }, { "country": "United Kingdom ", "locale": "en", "link": "/uk/en/home.html" }, { "country": "United States ", "locale": "en", "link": "/us/en/home.html" }, { "country": "Uruguay ", "locale": "es", "link": "/uy/es/home.html" }, { "country": "Uzbekistan ", "locale": "en", "link": "/uz/en/home.html" }, { "country": "Uzbekistan ", "locale": "ru", "link": "/uz/ru/home.html" }, { "country": "Venezuela ", "locale": "es", "link": "/ve/es/home.html" }, { "country": "Vietnam ", "locale": "en", "link": "/vn/en/home.html" }, { "country": "Vietnam ", "locale": "vi", "link": "/vn/vi/home.html" }, { "country": "Zambia ", "locale": "en", "link": "/zm/en/home.html" }, { "country": "Zimbabwe ", "locale": "en", "link": "/zw/en/home.html" } ], "i18nLabel" : { "selectOtherLocation": "Select other location", "enterCountry": "Enter location", "errorMessage": "No results found", "site": "site" } } } } }'> </div> </div> <!--MY ACCOUNT FLYOUT --> <div id="navigation-v2-author-my-account-flyout-editor"> <div id="navigation-v2-data-my-account-flyout" style="min-height:10px;" data-mobile-tab='{ "id": "user-profile", "icon": "icon-user", "closeTabLabel": "Close MyAccount Menu" }' data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "Close MyAccount Menu" , "type": "nav-list", "loggedOutLinks": [ { "url": "", "label": "Register" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "", "label": "Login" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "", "label": "Learn more" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "", "label": "Dashboard", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "", "label": "Profile", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "?tab&#x3D;communication_preferences_container", "label": "Subscriptions", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "", "label": "Interests", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "", "label": "Library", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "Logout", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }, "cell3": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" } } }'> </div> </div> <!--SEARCH DATA--> <div id="navigation-v2-data-search" data-mobile-tab='{ "id": "search", "icon": "icon-search", "closeTabLabel": "Close search" }' data-search='{ "title": "Search" }' data-server-data='{ "queryParams":{ "typeahead": { "FILTER": "DE=97508671404166678130047", "DE": "883205306107975284465573341336", "prefix_results": "200", "language": "en_us", "lang": "en_us", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=ee" } }, "config": { "searchResultsPath": "/ee/en/home/misc/search.html", "typeaheadWait": "250", "placeholder": "Search" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"883205306107975284465573341336", "searchResultPath":"/ee/en/home/misc/search.html", "searchLanguage":"en_us", "yourRecentSearchCopy":"Your recent searches" }' data-i18n-labels='{ "search": "Search" }'> </div> <!-- '{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"883205306107975284465573341336", "searchResultPath":"/ee/en/home/misc/search.html", "searchLanguage":"en_us", "yourRecentSearchCopy":"Your recent searches" }' // for alt text, placeholder Search search // to close search tab --> <!-- I18N LABELS--> <div id="navigation-v2-data-i18n-labels" data-i18n-labels='{ "interestSummary": { "title": "Personalize your content", "description": "Click here to go to your interest page and select the specific industries, topics, services, and countries to tailor the content you see.", "title": "Personalize your content", "yourInterests": "Your interests include", "industry": "Industries", "topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "Stay up to date with what matters to you", "newUser1": "Browse articles, ", "unknownUser": "Gain access to personalized content based on your interests by signing up today", "newUser2": "set up your interests", "newUser3": ", or ", "newUser4": "Learn more", "myProfileCTA":"Dashboard", "oldUser": "You&#x27;ve been a member since" }, "siteSelector": { "title": "Experience KPMG Personalisation", "description": "Browse content specific to your interests across all of our KPMG sites and languages, all on your personal dashboard." } }'></div> </div> <div id="navigation-v2-preloader" class="bs5"> <!-- Preloader : Start --> <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/ee/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-7" alt="KPMG logo"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="https://home.kpmg/ee/en/home/insights.html"> Insights </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="https://home.kpmg/ee/en/home/industries.html"> Industries </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href=" /content/kpmgpublic/ee/en/home/services"> Services </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/ee/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-7" alt="KPMG logo"> </a> </div> </nav> </div> </section> <!-- Preloader : End --> </div> <div id="navigation-v2" class="bs5 hide-from-print"> <!-- NAVBAR --> <navbar :vm="$store.state.data.navigation"></navbar> </div> <!-- INCLUDE VUE NAVBAR --> <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" > <!-- DESKTOP NAVBAR --> <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div> <!-- MOBILE NAVBAR --> <mobile-navbar :vm="vm" > </mobile-navbar> <!-- blogs blue header --> <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script> <!-- LEGACY COMPATIBILITY COMPONENTS--> <!-- LEGACY NAV LIST ITEM --> <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script> <!-- LEGACY LOGOUT LINK --> <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script> <!-- LEGACY LEARN MORE TRIGGER --> <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script> <!-- SHARED COMPONENTS --> <!-- NAVBAR-TYPEAHEAD --> <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script> <!-- TypeAhead --> <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script> <!-- LOGO-IMAGE--> <script type="text/x-template" id="logo-image-component-template"> <!-- LINK --> <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" > <!-- LOGO IMAGE --> <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script> <!-- BLOGS_NAVBAR--> <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script> <!-- country-site-selector-search --> <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script> <!-- DESKTOP NAVBAR --> <script type="text/x-template" id="desktop-navbar-component-template"> <!-- DESKTOP NAVBAR --> <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" > <!-- NAVBAR BRAND --> <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image> <!--NAV LINKS--> <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav> <!-- NAVBAR ICON MENU --> <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script> <!-- DESKTOP NAVBAR PARTIALS --> <!-- DESKTOP NAVBAR PARTIALS --> <!-- NAVBAR-NAV --> <script type="text/x-template" id="interest-summary-component-template"> <!-- OUTER WRAPPER --> <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" > <!-- INNER WRAPPER --> <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 "> <!-- TITLE --> <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span> <!-- TEXT --> <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p> <!-- INTEREST SUMMARY IMAGE --> <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script> <!-- NAVBAR-NAV --> <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script> <!-- NAVBAR-ICON-MENU --> <script type="text/x-template" id="navbar-ikon-menu-component-template"> <!-- NAVBAR ICON NAVIGATION --> <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" > <!-- PROFILE ICON WITH NAVFLYOUT DROPDOWN --> <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown> <!-- SEARCH ICON WITH ANIMATED SEARCH BAR --> <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar> <!-- MAP-MARKER ICON WITH NAVFLYOUT DROPDOWN --> <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script> <!-- LEVEL 2 --> <!-- ICON TRIGGER WITH NAV FLYOUT DROPDOWN --> <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" > <!-- DROPDOWN TOGGLE --> <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button> <!-- CUSTOM FULL BLEED DROPDOWN MENU --> <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script> <!-- ICON TRIGGER WITH ANIMATED SEARCH BAR --> <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" > <!-- ANIMATED SEARCH BAR --> <animated-search-bar class="d-none"></animated-search-bar> <!-- ICON TRIGGER --> <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script> <!-- LEVEL 3 --> <!-- NAVBAR NAV LIST ITEM --> <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a> <!-- FLYOUT ON enter/HIDE ON enter --> <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script> <!-- NAV FLYOUT FULLBLEED --> <script type="text/x-template" id="nav-flyout-fullbleed-component-template"> <!-- FLYOUT OUTER CONTAINER --> <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" > <!-- FLYOUT INNER GRID --> <div class="container"> <!-- FLYOUT-CELLS CONTAINER --> <div class="row mx-auto px-0 justify-content-center"> <!-- CELL 1 --> <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell> <!-- CELL 2 --> <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell> <!-- CELL 3 --> <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script> <!-- ANIMATED SEARCH BAR --> <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" > <!-- SEARCH ICON --> <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span> <!-- SEARCH INPUT --> <navbar-typeahead></navbar-typeahead> <!-- CLOSE ICON --> <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Close search" tabindex="0" role="button" ></span> </div> </script> <!-- LEVEL 4 --> <!-- NAV-FLYOUT CELL --> <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" > <!-- CARD LINK --> <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link> <!-- PROMOTIONAL --> <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional> <!-- INTEREST SUMMARY --> <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary> <!-- SITE-SELECTOR-LIST --> <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script> <!-- LEVEL 5 --> <script type="text/x-template" id="promotional-component-template"> <!-- OUTER WRAPPER --> <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" > <!-- INNER WRAPPER --> <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 "> <!-- TITLE --> <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2> <!-- TEXT --> <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p> <!-- PROMOTIONAL IMAGE --> <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" > <!-- LINKS --> <template v-for="(item, idx) in vm.links" v-if="item.label" > <!-- V-IF --> <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item> <!-- V-ELSE-IF --> <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link> <!-- V-ELSE--> <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template> <!-- VIEW ALL (MASTER) LINK --> <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" > <!-- LINK LABEL --> <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div> <!-- CARD IMAGE --> <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div> <!-- CARD TEXT CONTENT --> <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div> <!-- TITLE --> <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4> <!-- DESCRIPTION --> <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div> <!-- CARD IMAGE --> <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div> <!-- CARD TEXT CONTENT --> <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div> <!-- TITLE --> <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4> <!-- DESCRIPTION --> <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}"> <!-- AVAILABLE LANGUAGES LINK --> <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul> <!-- GLOBAL SITE LINK --> <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <!-- CARD HEADING --> <h3 class="card-title text-white" > {{ vm.title }} </h3> <!-- DESCRIPTION --> <div class="card-text text-white" > {{ vm.description }} </div> <!-- IMAGE --> <div class="sprite-card-img rounded-0"></div> </a> </script> <!-- MOBILE NAVBAR --> <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <!-- Navigation Backdrop for top animation cover--> <div class="navBackdrop bg-white"></div> <!-- LEFT SLIDE MENU --> <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu> <!-- LOGO IMAGE --> <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image> <!--PROFILE ICON--> <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div> <!-- USER PROFILE --> <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script> <!-- MOBILE SECONDARY NAV LIST --> <!-- RADIO-LABEL --> <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script> <!-- LINK LABEL WITH CHEVRON --> <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" > <!-- V-IF --> <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger> <!-- V-ELSE-IF --> <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> <!-- V-ELSE--> <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script> <!-- MOBILE-MENU-TOGGLE-AND-MENU--> <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" > <!-- SIDE MENU TOGGLER BUTTON --> <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger> <!-- SIDE MENU --> <!-- isMobile --> <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu> <!--static Backdrop--> <div class="mobile-menu-backdrop collapse"></div> </div> </script> <!-- MOBILE-NAV-SLIDE-MENU --> <script type="text/x-template" id="mobile-nav-slide-menu-component-template"> <!-- SLIDE MENU-CONTAINER --> <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" > <!-- MOBILE NAVIGATION LIST --> <ul class="list-unstyled mb-0 bg-gray-87"> <!-- SEARCH TAB --> <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li> <!-- TABS WITH TAB CONTENT --> <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs> <!-- MENU WITH SUB-LIST COLLAPSED --> <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list> <!-- MENU WITHOU SUB-LIST --> <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script> <!-- MOBILE-SLIDE-MENU-TOGGLE-TRIGGER --> <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script> <!-- MOBILE-NAV-MENU-TABS --> <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 "> <!-- COLLAPSE TRIGGERS --> <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers> <!-- MOBILE TABS --> <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script> <!-- MOBILE-NAV-TAB-MENU --> <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" > <!-- USER COLLAPSE --> <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" > <!-- LANGUAGE LOCALE SITES--> <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script> <!-- MOBILE-NAV-TAB-COLLAPSE-TRIGGERS --> <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" > <!--Local sites--> <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span> <!--Global sites--> <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script> <!-- MOBILE-NAV-TAB --> <script type="text/x-template" id="mobile-nav-tab-component-template"> <!-- USER COLLAPSE --> <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" > <!-- CONTENT SLOT --> <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script> <!-- MOBILE-NAV-USER-PROFILE-TAB-CONTENT --> <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" > <!--LINK LIST--> <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script> <!-- MOBILE-NAV-SEARCH-TAB-CONTENT --> <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script> <!-- MOBILE-NAV-LANGUAGE-LOCALE-TAB-CONTENT --> <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left"> <!-- LOCALE SITE --> <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <!-- COLLAPSE-CANCEL-TRIGGER --> <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script> <!-- MOBILE-NAV-SUB-LIST-GROUP --> <script type="text/x-template" id="mobile-nav-sub-list-group-component-template"> <!-- MOBILE-MENU NAVIGATION SUBLIST (COLLAPSE) --> <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" > <!-- SUB-LIST ITEM --> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item> <!-- CARD LINK ITEM for cell2--> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" > <!-- CARD LINK --> <span> <!-- CARD LABEL --> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li> <!-- CARD LINK ITEM for cell3--> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" > <!-- CARD LINK --> <span> <!-- CARD LABEL --> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li> <!-- VIEW-ALL ITEM --> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" > <!-- VIEW ALL (MASTER) LINK --> <span> <!-- LINK LABEL --> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script> <!-- MOBILE PRIMARY NAV LIST --> <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template"> <!-- PRIMARY-MENU-LIST-ITEM + COLLAPSE TRIGGER --> <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" > <!-- MENU-LIST-ITEM --> <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div> <!-- COLLAPSE-TRIGGER FOR SUB-LIST --> <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script> <!-- MOBILE PRIMARY NAV LIST --> <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" > <!-- COLLAPSE TRIGGER --> <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger> <!-- COLLAPSE MENU --> <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script> <section class="wrapper-stickybar react-component" data-message="Please note that your account has not been verified - unverified account will be deleted 48 hours after initial registration. Click anywhere on the bar, to resend verification email."> </section> </header> <!-- Begin Component: RegistrationPromoOverlay --> <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> KPMG Personalization </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalized dashboard </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Login </span> </button> </div> </div> </div> </div> </div> </div> </div> </section> <!-- End Component: RegistrationPromoOverlay --> <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="Notice of updates" data-gm-title="Notice of updates" data-gm-text="Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes." data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="Hi" data-rsm-title="Hi" data-rsm-text-one="Our privacy policy has been updated since the last time you logged in" data-rsm-text-two="We want to make sure you&#39;re kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy." data-rsm-ignore-and-logout="Ignore and log out" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="Hi" data-ssm-title="Hi" data-ssm-continue="Continue"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="module-tmpl-home-new"> <div class="root responsivegrid"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="home-page-banner parbase aem-GridColumn aem-GridColumn--default--12"> <div class="module-homepagebanner component bs5"> <div class=" banner-fullscreen banner-white-on-blue "> <div class="homepagebanner-link "> <div class="banner-media object-fit-img-container crop-image crop-centre-centre object-fit-video-container "> <div class="video-holder "> <div class="video-wrapper"> <video playsinline autoplay muted="muted" loop poster="https://cf-images.us-east-1.prod.boltdns.net/v1/jit/3755095886001/6d500dc1-d80e-42df-9183-8179109cf9fd/main/640x360/4s506ms/match/image.jpg"> <source src="https://house-fastly-signed-us-east-1-prod.brightcovecdn.com/media/v1/pmp4/static/clear/3755095886001/6d500dc1-d80e-42df-9183-8179109cf9fd/2daa432b-b342-401e-8da2-d5a81d441c12/main.mp4?fastly_token=NjgzMmRhMDVfM2NlNDUxOWRkNzMwZDY5ODJiZWUyOWExOTcxOWFlODcyMzMxNmZmYzIxOWY1Zjg1NjdlZDdkOGFjMTMxMDU2OF8vL2hvdXNlLWZhc3RseS1zaWduZWQtdXMtZWFzdC0xLXByb2QuYnJpZ2h0Y292ZWNkbi5jb20vbWVkaWEvdjEvcG1wNC9zdGF0aWMvY2xlYXIvMzc1NTA5NTg4NjAwMS82ZDUwMGRjMS1kODBlLTQyZGYtOTE4My04MTc5MTA5Y2Y5ZmQvMmRhYTQzMmItYjM0Mi00MDFlLThkYTItZDVhODFkNDQxYzEyL21haW4ubXA0" type="video/mp4"/> </video> </div> </div> </div> <div class="banner-info"> <div class="container"> <div class="row"> <div class="col-xl-6 col-lg-6"> <h1 class="banner-title line-clamp line-clamp-2"> We help organizations succeed in an ever-changing economic environment </h1> <div> <p class="banner-description line-clamp line-clamp-3"> </p> </div> <div class="banner-cta-block"> <a href="/ee/en/home/services.html" data-title="We help organizations succeed in an ever-changing economic environment " class="pink banner-btn"> <span class="banner-cta"> We offer a wide range of business consulting services</span> <span class="icon-chevron-thin-right"></span> </a> </div> </div> </div> </div> </div> </div> <div class="banner-promos"> <div class="container"> <div class="row"> <div class="col-xl-4 col-lg-4"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable bannerpromo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Sustainability consulting" href="/ee/en/home/services/sustainability-consulting.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture> <!--[if IE 9]> <video style="display: none;"><![endif]--> <source srcset="https://assets.kpmg.com/is/image/kpmg/kpmg.ee-divider-1-440x280-1:cq5dam.web.640.250" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/kpmg.ee-divider-1-440x280-1:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/kpmg.ee-divider-1-440x280-1:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)"> <!--[if IE 9]></video><![endif]--> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/kpmg.ee-divider-1-440x280-1:cq5dam.web.440.280" alt="Sustainability"> </picture> <!-- mobile no change & no gradient, tablet & desktop changes --> <!-- mobile change & yes gradient, tablet & desktop changes --> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/kpmg.ee-divider-1-440x280-1:cq5dam.web.640.250" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/kpmg.ee-divider-1-440x280-1:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/kpmg.ee-divider-1-440x280-1:cq5dam.web.440.280" alt="Sustainability"> </picture> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> <span class="icon-primaryTag"></span> Sustainability <span class="sr-only"> category </span> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> Sustainability consulting </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Sustainability consulting </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Sustainability and long-term success of the organization depends on how it copes with changes in the social, environmental and market environment. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Sustainability and long-term success of the organization depends on how it copes with changes in the social, environmental and market environment. </p> </div> </div> </div> </a> </section> </div> <div class="col-xl-4 col-lg-4"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable bannerpromo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Protect your business from cyber attacks!" href="https://xn--kberkaitse-9db.ee/"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture> <!--[if IE 9]> <video style="display: none;"><![endif]--> <source srcset="https://assets.kpmg.com/is/image/kpmg/6837137---landscape---rgb:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/6837137---landscape---rgb:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/6837137---landscape---rgb:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)"> <!--[if IE 9]></video><![endif]--> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/6837137---landscape---rgb:cq5dam.web.510.340" alt="Cyber"> </picture> <!-- mobile no change & no gradient, tablet & desktop changes --> <!-- mobile change & yes gradient, tablet & desktop changes --> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/6837137---landscape---rgb:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/6837137---landscape---rgb:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/6837137---landscape---rgb:cq5dam.web.510.340" alt="Cyber"> </picture> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> Protect your business from cyber attacks! </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Protect your business from cyber attacks! </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Contact us if you wish to defend your business against digital threats. KPMG Cyber is a partner that delivers leading-edge cyber security solutions. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Contact us if you wish to defend your business against digital threats. KPMG Cyber is a partner that delivers leading-edge cyber security solutions. </p> </div> </div> </div> </a> </section> </div> <div class="col-xl-4 col-lg-4"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable bannerpromo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Job search" href="/ee/en/home/careers.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture> <!--[if IE 9]> <video style="display: none;"><![endif]--> <source srcset="https://assets.kpmg.com/is/image/kpmg/1-kpmg.ee-karjaar-header-2100x700:cq5dam.web.640.250" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/1-kpmg.ee-karjaar-header-2100x700:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/1-kpmg.ee-karjaar-header-2100x700:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)"> <!--[if IE 9]></video><![endif]--> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/1-kpmg.ee-karjaar-header-2100x700:cq5dam.web.440.280" alt> </picture> <!-- mobile no change & no gradient, tablet & desktop changes --> <!-- mobile change & yes gradient, tablet & desktop changes --> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/1-kpmg.ee-karjaar-header-2100x700:cq5dam.web.640.250" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/1-kpmg.ee-karjaar-header-2100x700:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/1-kpmg.ee-karjaar-header-2100x700:cq5dam.web.440.280" alt> </picture> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> Job search </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Job search </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> We are looking for highly motivated, educated and enthusiastic graduates and experienced professionals interested in working in audit, tax or advisory service lines. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> We are looking for highly motivated, educated and enthusiastic graduates and experienced professionals interested in working in audit, tax or advisory service lines. </p> </div> </div> </div> </a> </section> </div> </div> </div> </div> </div> </div> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component home-page-columncontrol bs5 "> <div class="container"> <div class="row"> <div class="col-xl-3 col-lg-6"> <!-- New optional component begins --> <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> </section> </div> </div> <div class="col-xl-3 col-lg-6"> <!-- New optional component begins --> <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> </section> </div> </div> <div class="col-xl-3 col-lg-6"> <!-- New optional component begins --> <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> </section> </div> </div> <div class="col-xl-3 col-lg-6"> <!-- New optional component begins --> <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> </section> </div> </div> </div> </div> </section> </div> </div></div> <div class="responsivegrid toppicks-container aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="toppicks parbase aem-GridColumn aem-GridColumn--default--12"> <!-- Begin Component: Toppicks --> <section id="kpmgtoppicks" class="wrapper-kpmgtoppicks react-component bs5 pst" data-name-format="" data-current-page="/ee/en/home.html" data-campaign-template="false" data-elasticsearch-query="{&quot;query&quot;:&quot;&quot;,&quot;filters&quot;:{&quot;all&quot;:[{&quot;kpmg_template&quot;:[&quot;/apps/kpmgpublic/templates/touch-blog-post-template&quot;,&quot;/apps/kpmgpublic/templates/campaigns-flexible-template&quot;,&quot;/apps/kpmgpublic/templates/industries-flexible-template&quot;,&quot;/apps/kpmgpublic/templates/services-flexible-template&quot;,&quot;/apps/kpmgpublic/templates/insights-flexible-template&quot;,&quot;/apps/kpmgpublic/templates/article-details-template&quot;,&quot;/apps/kpmgpublic/templates/html-template&quot;,&quot;/conf/kpmgpublic/settings/wcm/templates/event-registration-template&quot;,&quot;/conf/kpmgpublic/settings/wcm/templates/fast-subscription-template&quot;,&quot;/conf/kpmgpublic/settings/wcm/templates/gated-content-template&quot;,&quot;/conf/kpmgpublic/settings/wcm/templates/editable-flex-template&quot;,&quot;/conf/kpmgpublic/settings/wcm/templates/editable-campaign-template&quot;]},{&quot;kpmg_banner_flag&quot;:&quot;false&quot;},{&quot;kpmg_article_type&quot;:&quot;Article-General&quot;},{&quot;kpmg_filter_date&quot;:{&quot;from&quot;:&quot;NOW-90&quot;,&quot;to&quot;:&quot;NOW&quot;}}],&quot;none&quot;:[{&quot;kpmg_url&quot;:[&quot;&lt;CurrentPage&gt;&quot;]}]},&quot;sort&quot;:[{&quot;kpmg_filter_date&quot;:&quot;desc&quot;}]}" data-name-switch="false" style="display:none;"> </section> <!-- End Component: Toppicks --> </div> </div></div> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="fullbleeddividercomponent aem-GridColumn aem-GridColumn--default--12"> <section class="module-fullbleeddivider component bs5 "> <div class="fullbleeddivider-content text-color-white"> <a href="/ee/en/home/insights/2024/03/kpmg-global-tech-innovator-competition-2024.html" aria-label="KPMG Global Tech Innovator competition 2024. Making a difference in the world, one innovation at a time" class="fullbleedgbl-link fullbleed-campaign-modal"> <div class="fullbleeddivider-image object-fit-img-container crop-image crop-centre-centre "> <picture class="hidden-xs"> <source srcset="https://assets.kpmg.com/is/image/kpmg/gti-2024-web-banners-1:cq5dam.web.800.600" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/gti-2024-web-banners-1:cq5dam.web.2100.700" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/gti-2024-web-banners-1:cq5dam.web.2100.700" alt> </picture> <picture class="visible-xs"> <source srcset="https://assets.kpmg.com/is/image/kpmg/gti-2024-web-banners-1:cq5dam.web.800.600" media="screen and (min-width: 0px) and (max-width: 640px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/gti-2024-web-banners-1:cq5dam.web.2100.700" alt> </picture> </div> <div class="fullbleed-container "> <div class="container"> <div class="row"> <div class="col-lg-6 col-xl-6"> <h2 class="fullbleed-title title line-clamp line-clamp-2">KPMG Global Tech Innovator competition 2024. Making a difference in the world, one innovation at a time</h2> <div class="hidden-xs"> <p class="fullbleed-desc line-clamp line-clamp-2"> The first KPMG Global Tech Innovator competition in Estonia recognizes the fastest-growing, most innovative companies across the country. </p> </div> <div class="visible-xs"> <p class="fullbleed-desc line-clamp line-clamp-4"> The first KPMG Global Tech Innovator competition in Estonia. </p> </div> <div class="fullbleed-link"> <span>Read more</span> <span class="icon-chevron-thin-right"></span> </div> </div> </div> </div> </div> </a> </div> </section> </div> </div><div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="service-grid-component parbase aem-GridColumn aem-GridColumn--default--12"> <div class="module-servicesgrid component bs5"> <div class="container services-container "> <h2 class="maintitle"> Services </h2> <div class="row"> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="11/05/2024" href="/ee/en/home/services/audit.html" data-title="Audit and Assurance"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/kpmg.ee-teenuseringid-424x424-11:cq5dam.web.424.424" data-title="Audit" alt="Audit"> </picture> </div> <p class="services-title line-clamp line-clamp-3"> Audit and Assurance </p> <p class="services-description line-clamp line-clamp-5">Financial statement audits give assurance over information used by investors and the capital markets.</p> </a> </div> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="11/12/2024" href="/ee/en/home/services/tax.html" data-title="Tax"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/kpmg.ee-teenuseringid-424x424-2:cq5dam.web.424.424" data-title="Tax" alt="Tax"> </picture> </div> <p class="services-title line-clamp line-clamp-3"> Tax </p> <p class="services-description line-clamp line-clamp-5">Our tax specialists’ deep industry knowledge combined with thinking beyond the present and beyond borders help clients stay competitive and compliant.</p> </a> </div> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="03/15/2023" href="/ee/en/home/services/Business%20Consulting" data-title="Business Consulting"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/3-kpmg.ee-teenused-arinoustamine-header-2100x700-9:cq5dam.web.424.424" data-title="Management and Risk Consulting" alt="Management and Risk Consulting"> </picture> </div> <p class="services-title line-clamp line-clamp-3"> Business Consulting </p> <p class="services-description line-clamp line-clamp-5">Our advisers help private and public sector organisations understand their value drivers and risk exposures, and achieve improvements in performance.</p> </a> </div> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="02/01/2024" href="/ee/en/home/services/bookkeeping.html" data-title="Bookkeeping"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/kpmg.ee-teenuseringid-424x424-41:cq5dam.web.424.424" data-title="Bookkeeping" alt="Bookkeeping"> </picture> </div> <p class="services-title line-clamp line-clamp-3"> Bookkeeping </p> <p class="services-description line-clamp line-clamp-5">Well-kept accounts form a basis for sound financial decisions and enhance the credibility in the eyes of investors.</p> </a> </div> </div> <div class="cta-container"> <div> </div> <a class="btn-primary-cta btn-primary-outlined" data-title="All Services" href="/ee/en/home/services.html"> All Services </a> </div> </div> </div> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="fullbleeddividercomponent aem-GridColumn aem-GridColumn--default--12"> <section class="module-fullbleeddivider component bs5 "> <div class="fullbleeddivider-content text-color-kpmg-blue"> <a href="/ee/en/home/about/offices.html" aria-label="Get in touch with us" class="fullbleedgbl-link fullbleed-campaign-modal"> <div class="fullbleeddivider-image object-fit-img-container crop-image crop-centre-centre "> <picture class="hidden-xs"> <source srcset="https://assets.kpmg.com/is/image/kpmg/4-kpmg.ee-divider-votayhendust-2100x700-1:cq5dam.web.640.490" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/4-kpmg.ee-divider-votayhendust-2100x700-1:cq5dam.web.2100.700" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/4-kpmg.ee-divider-votayhendust-2100x700-1:cq5dam.web.2100.700" alt> </picture> <picture class="visible-xs"> <source srcset="https://assets.kpmg.com/is/image/kpmg/4-kpmg.ee-divider-votayhendust-2100x700-1:cq5dam.web.640.490" media="screen and (min-width: 0px) and (max-width: 640px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/4-kpmg.ee-divider-votayhendust-2100x700-1:cq5dam.web.2100.700" alt> </picture> </div> <div class="fullbleed-container "> <div class="container"> <div class="row"> <div class="col-lg-6 col-xl-6"> <h2 class="fullbleed-title title line-clamp line-clamp-2">Get in touch with us</h2> <div class="hidden-xs"> <p class="fullbleed-desc line-clamp line-clamp-2"> Call us on +372 6268 700 or send an e-mail kpmg@kpmg.com </p> </div> <div class="visible-xs"> <p class="fullbleed-desc line-clamp line-clamp-4"> Call us on +372 6268 700 or send an e-mail kpmg@kpmg.com </p> </div> </div> </div> </div> </div> </a> </div> </section> </div> </div></div> <div class="placeholder aem-GridColumn aem-GridColumn--default--12"> </div> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> </div> </div></div> </section> </div> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"I agree"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"1","label":{"en":"I agree"}}],"countries":[{"country":"ee","languages":["en"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"KPMG&apos;s online privacy statement","anchor":"/ee/en/home/misc/privacy.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG&apos;s online privacy statement."}}],"cookiesToDelete":""};</script> <script type="text/javascript">var cookie;if(document.cookie.indexOf('sat_track')==-1){document.cookie="sat_track=false; path=/";} var kpmgPath=window.location.pathname.toLowerCase(),countryCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[1]:kpmgPath.split('/')[3],langCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[2]:kpmgPath.split('/')[4];if(window.kpmgPersonalize&&window.kpmgPersonalize.isBlog){countryCode=window.kpmgPersonalize.snp.params.countryCode;langCode=window.kpmgPersonalize.snp.params.languageCode;} var setSatTrack=getCountryInfo();function getCountryInfo(){var readCookies=decodeURIComponent(document.cookie);if(typeof privacyJSON!=='undefined'&&!!privacyJSON&&!!privacyJSON.countries){var isFound=false,isInactive=false;for(var i=0,len=privacyJSON.countries.length;i<len;i++){if(privacyJSON.countries[i].country===countryCode&&privacyJSON.countries[i].active){var languages=privacyJSON.countries[i].languages;for(var j=0,lensub=languages.length;j<lensub;j++){if(languages[j]===langCode){cookie=readCookies.indexOf("KPMG_privacyCookie_")>-1?readCookies.split("KPMG_privacyCookie_"+countryCode+"_ver:"+privacyJSON.countries[i].cookieVersion+"=")[1].split(";")[0]:undefined;createPrivacy_analytics(privacyJSON.options[privacyJSON.countries[i].option-1],privacyJSON.countries[i].functionOptions);isFound=true;}}} else if(privacyJSON.countries[i].country===countryCode&&!privacyJSON.countries[i].active){isInactive=true;}} if(!isFound&&!isInactive){document.cookie="sat_track=true; path=/";}}} function createPrivacy_analytics(option,customFunction){if(option.distinctPrivacyPolicy==="5"){}else if(!cookie){if(!option.checkbox){if(customFunction){document.cookie="sat_track=true; path=/";}else if(option.distinctPrivacyPolicy==="4"&&document.referrer.length===0){document.cookie="sat_track=false; path=/";}else{document.cookie="sat_track=true; path=/";}}else{document.cookie="sat_track=false; path=/";}}else if(cookie.choice){document.cookie="sat_track=true; path=/";}} try{var digitalData=(function(){function formatDate(d){date=new Date(d) var dd=date.getDate();var mm=date.getMonth()+1;var yyyy=date.getFullYear();if(dd<10){dd='0'+dd} if(mm<10){mm='0'+mm};return d=mm+'/'+dd+'/'+yyyy;} function getMetaContent(query){var ele=document.querySelector(query),c="";if(ele!==null&&ele.getAttribute("content")!==null){c=ele.getAttribute("content");} return c;} var author1=window.kpmgMetaData.KPMG_Business_Owner||'',publisher=window.kpmgMetaData.KPMG_Business_Owner_Group||'',docType=getMetaContent('meta[http-equiv=content-type]'),topic=window.kpmgMetaData.KPMG_Topic_Path||'',cType=window.kpmgMetaData.KPMG_Cont_Type_Path||'',mfType=window.kpmgMetaData.KPMG_Media_Typ_Path||'',persona=window.kpmgMetaData.KPMG_Persona_Path||'',gOrigin=window.kpmgMetaData.KPMG_Geographic_Origin_ID||'',service=window.kpmgMetaData.KPMG_Service_Path||'',industry=window.kpmgMetaData.KPMG_Ind_Path||'',market=window.kpmgMetaData.KPMG_Market_Path||'',modifiedDate=formatDate(getMetaContent('meta[http-equiv=last-modified]')),robot=window.kpmgMetaData.KPMG_Robots||'',artDetails=window.kpmgMetaData.KPMG_Template_Type||'',articleDetails="",url=window.kpmgMetaData.KPMG_URL||'',pageType="",errCode="",visitorID="",pTag=window.kpmgMetaData.KPMG_Primary_Tag||'',pTagID=window.kpmgMetaData.KPMG_Primary_Tag_ID||'';if(document.cookie){try{visitorID=document.cookie.match(new RegExp('s_fid'+'=([^;]+)'))[1]||document.cookie.match(new RegExp('s_fid'+'%3D([^;]+)'))[1]||"";}catch(e){visitorID="";}} if((robot.indexOf("noindex")>=0)&&(robot.indexOf("nofollow")>=0)){robot="hidden";}else{robot="public"} if(artDetails.indexOf("article-details-template")>=0){articleDetails=document.title;} if(url.indexOf('404')>=0){pageType="errorPage";errCode="404";} else if(url.indexOf('403')>=0){pageType="errorPage";errCode="403";} else if(url.indexOf('500')>=0){pageType="errorPage";errCode="500";} var pageName="ee:en:home";if(pageName.indexOf('404')>=0||pageName.indexOf('403')>=0||pageName.indexOf('500')>=0){pageName="";} function storageAvailable(){var storage;try{storage=window["localStorage"];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} var data=storageAvailable()&&localStorage.getItem("accountInfo")!==null&&JSON.parse(localStorage.getItem("accountInfo")),userAPIkey='';if(data&&document.cookie){try{userAPIkey=document.cookie.match(new RegExp('glt_'+data.requestParams.APIKey+''+'=([^;]+)'))[1];}catch(e){userAPIkey='';}} var isLogin=data&&data.requestParams.APIKey&&!!userAPIkey,loginStatus='';if(data===false||isLogin===false){var cookieForLogin='';if(document.cookie){try{cookieForLogin=document.cookie.match(new RegExp('userReg'+'=([^;]+)'))[1];}catch(e){cookieForLogin='';}} if(cookieForLogin==='registered'){loginStatus='logged-out';} else if(cookieForLogin!='registered'){loginStatus='anonymous';}} if(isLogin===true){loginStatus='logged-in';} var digitalData={page:{pageInfo:{pageName:pageName,destinationURL:document.location.href,author:author1,publisher:publisher,issueDate:"",expiryDate:"12/30/2030",effectiveDate:"",lastModifiedDate:modifiedDate,documentType:docType,topicPath:topic,cTypePath:cType,mfTypePath:mfType,personaPath:persona,gOriginPath:gOrigin,servicePath:service,industryPath:industry,marketPath:market,templateName:artDetails,primaryTag:pTag,primaryTagID:pTagID},article:{articleDetails:articleDetails},attributes:{language:"en",country:"ee",pageTitle:document.title,server:"kpmg.com",pageType:robot},category:{primaryCategory:"home",subCategory1:"",subCategory2:"",subCategory3:""},error:{pageType:pageType,code:errCode}},user:{attributes:{userAgent:navigator.userAgent,visitorID:visitorID}},TemplateType:artDetails,login:{newLoginStatus:loginStatus}};return digitalData;})();}catch(e){console.log('Failed to initialize digital data',e);}</script> <script src="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js"></script> <div class="global-footer"> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"I agree"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"1","label":{"en":"I agree"}}],"countries":[{"country":"ee","languages":["en"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"KPMG&apos;s online privacy statement","anchor":"/ee/en/home/misc/privacy.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG&apos;s online privacy statement."}}],"cookiesToDelete":""};</script> <footer class="module-footer-v2 bg-white"> <div class="row footer-and-social-links"> <div class="row-container"> <div class="col-md-10 col-xs-12 footer-Links"> <ul class="links desktop-only"> <li> <a href="/ee/en/home/misc/legal.html"> Legal </a> </li> <li class="footer-padding"> <a href="/ee/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/ee/en/home/misc/accessibility.html"> Accessibility </a> </li> <li class="footer-padding"> <a href="/ee/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/ee/en/home/misc/help.html"> Help </a> </li> <li> <a href="/ee/en/home/misc/glossary.html"> Glossary </a> </li> </ul> <ul class="links mobile-only"> <li> <a href="/ee/en/home/misc/legal.html"> Legal </a> </li> <li> <a href="/ee/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/ee/en/home/misc/accessibility.html"> Accessibility </a> </li> <li> <a href="/ee/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/ee/en/home/misc/help.html"> Help </a> </li> <li class=""> <a href="/ee/en/home/misc/glossary.html"> Glossary </a> </li> <li> <a href="https://home.kpmg/ee/en/home/about/offices.html" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Contact <span class="sr-only"></span> </a> </li> <li> <a href="/ee/en/home/careers.html"> Careers </a> </li> <li> <a href="/ee/en/home/insights.html"> Media </a> </li> <li> <a href="/ee/en/home/about.html"> About KPMG </a> </li> </ul> </div> <div class="col-md-2 col-xs-12 footer-socialchannelLinks"> <section class="module-socialchannels"> <ul class="socialchannel-links"> <li> <a href="https://www.facebook.com/kpmgbaltics" rel="noopener noreferrer" target="_blank" data-title="facebook"> <span class="icon-facebook icon-rounded-facebook"></span> <span class="sr-only">facebook. Opens in a new window</span> </a> </li> <li> <a href="https://www.linkedin.com/company/kpmg-estonia" rel="noopener noreferrer" target="_blank" data-title="linkedin"> <span class="icon-linkedin icon-rounded-linkedin"></span> <span class="sr-only">linkedin. Opens in a new window</span> </a> </li> <li> <a href="https://twitter.com/kpmg" rel="noopener noreferrer" target="_blank" data-title="twitter"> <span class="icon-twitter icon-rounded-twitter"></span> <span class="sr-only">twitter. Opens in a new window</span> </a> </li> </ul> </section> </div> </div> <!--Organizational footer links start--> <div class="col-md-6 organizational-footer-links desktop-only"> <div class="col-md-4"> <ul> <li class="org-header"> <a href="https://home.kpmg/ee/en/home/about/offices.html" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Contact <span class="sr-only"></span> </a> </li> <li class="org-submenu"> <a href="/ee/en/home/careers.html"> Careers </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/ee/en/home/insights.html"> Media </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/ee/en/home/about.html"> About KPMG </a> </li> </ul> </div> </div> <!--Organizational footer links end--> <div class="col-md-6 col-xs-12 footer-footersubscriptionrfp"> <script type="text/javascript">window.footersubscriptioncalloutval="none";</script> <section class="module-footersubscriptionrfp component"> <div class="col-md-12 col-xs-12 footersubscriptionrfpInnerContainer"> <div class="col-md-8 col-md-offset-4 col-xs-12 rfpCompoent"> <div class="footer_subscripton_inline_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Request for proposal </h2> <button class="submitRfp rfp-process-modal" data-bs-remote="/ee/en/home/services/rfp-form.html" data-title="Submit RFP " data-bs-backdrop="static"> <span class="visible-lg"> Submit RFP </span> <span class="hidden-lg"> Submit RFP <span class="icon-chevron-thin-right"></span> </span> </button> </div> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 authenticatedState"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <button class="loggedIn" tabindex="0" data-title="Subscription"> <span class="visible-lg"> Subscribe Now </span> <span class="hidden-lg"> Subscribe to KPMG Insights <span class="icon-chevron-thin-right"></span> </span> </button> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 annonymousState" tabindex="0" data-title="Subscription"> <button class="hidden-lg loggedOutSubscription"> Subscription <span class="icon-chevron-thin-right"></span> </button> <div class="footer_subscripton_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <div class="emailErrorMsg"> E-mail address is invalid. </div> <div class="bs5 footersubscribe-textbox"> <div class="input-group"> <label for="footerrfp-email" class="sr-only"> Email Address </label> <input type="email" name="email" class="form-control footersubscribe-email" id="footerrfp-email" placeholder="Email Address" autocomplete="off" maxlength="100"/> <div class="input-group-append"> <button class="btn footersubscribe-submit" id="footerrfp-submit" type="submit"> Submit </button> </div> </div> </div> </div> </div> </div> </section> </div> </div> <div class="footer-footerText"> <div class="footer-footerText-content"> <p>© 2024 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.</p> <p>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.</p> </div> </div> </footer> </div> </div> <script type="text/plain" class="recaptchaenable"> var languageCode = window.kpmgPersonalize.snp.params.languageCode || '', recapchaJSUrl = 'https://www.google.com/recaptcha/api.js?hl=' + languageCode, jsElm = document.createElement("script"); jsElm.type = "application/javascript"; jsElm.src = recapchaJSUrl; jsElm.setAttribute('async',''); jsElm.setAttribute('defer',''); document.body.appendChild(jsElm); </script> <script data-main="/etc/clientlibs/kpmgpublic/main" src="/etc/clientlibs/kpmgpublic/global/js/vendor/require.js"></script> <script type="text/javascript">window.reactBundles={"touchpopulartags":{"js":"/etc/scripts/touchpopulartags.ca2dcfff7d663adf153a.js"},"":{"html":"/etc/scripts/index.html"},"privacypreferences":{"js":"/etc/scripts/privacypreferences.0bfcd16c08efdf716e00.js"},"stickybar":{"js":"/etc/scripts/stickybar.bb855dcae7f656e3889d.js"},"contacttabsaccordion":{"js":"/etc/scripts/contacttabsaccordion.6328177dd4cf5393793b.js"},"genericcontactform":{"js":"/etc/scripts/genericcontactform.9b94e83e2309e3c7a941.js"},"kpmgtoppicks":{"js":"/etc/scripts/kpmgtoppicks.b8b8ae561c3f4ab8ed79.js"},"librarylistmanagement":{"js":"/etc/scripts/librarylistmanagement.413702c2609c5a698e86.js"},"dashboardbanner":{"js":"/etc/scripts/dashboardbanner.5b2b73a1a71eb8087471.js"},"fgeformbuilder":{"js":"/etc/scripts/fgeformbuilder.d76d95c7e8cdc457ebc8.js"},"vendor":{"js":"/etc/scripts/vendor.f4983eedc99222056c60.js"},"rfpformsubmit":{"js":"/etc/scripts/rfpformsubmit.722a7f3f99912095c270.js"},"touchblogauthorlist":{"js":"/etc/scripts/touchblogauthorlist.a896473da7abf0402602.js"},"dashboardarticle":{"js":"/etc/scripts/dashboardarticle.c8d9a17157970691b4f4.js"},"partnerlocator":{"js":"/etc/scripts/partnerlocator.4ce4aa7899ddafc69ba2.js"},"searchresults":{"js":"/etc/scripts/searchresults.088bd685d6b72114a68d.js"},"fgecta":{"js":"/etc/scripts/fgecta.c7a47c743bf76b15fcd6.js"},"profile":{"js":"/etc/scripts/profile.fb9a0cd9efd75683f521.js"},"runtime":{"js":"/etc/scripts/runtime.55a5f70aa307043b899d.js"},"logictreeintereststags":{"js":"/etc/scripts/logictreeintereststags.b86cf7d92bfc3ecd0804.js"},"touchsupportingcontent":{"js":"/etc/scripts/touchsupportingcontent.f026d764ce2f8099818a.js"},"communicationpreferences":{"js":"/etc/scripts/communicationpreferences.34c4f07aeed527675131.js"},"librarylist":{"js":"/etc/scripts/librarylist.0babae59eef557a72c77.js"},"peoplecontactpopup":{"js":"/etc/scripts/peoplecontactpopup.f6ad3fd5a177b42c97af.js"},"widedashboardarticle":{"js":"/etc/scripts/widedashboardarticle.f9d63567a05850c5da43.js"},"kpmggatedcontentarticles":{"js":"/etc/scripts/kpmggatedcontentarticles.640e22f74b993ab9ef01.js"},"relatedcontent":{"js":"/etc/scripts/relatedcontent.52bdc217fca28076be63.js"},"articlequery":{"js":"/etc/scripts/articlequery.375924db09f7ec57315f.js"},"oppmodal":{"js":"/etc/scripts/oppmodal.64108f7083e86d197ef9.js"},"touchpopularposts":{"js":"/etc/scripts/touchpopularposts.23ec3403677f6ba22dde.js"},"touchrecentposts":{"js":"/etc/scripts/touchrecentposts.a27339467257cf05a73a.js"},"trendinglistnew":{"js":"/etc/scripts/trendinglistnew.399a14d59683f3e8c162.js"},"kpmgdashboardarticles":{"js":"/etc/scripts/kpmgdashboardarticles.7a705cd3cd07a4efbbf0.js"},"interests":{"js":"/etc/scripts/interests.a57f93e4f47b709906da.js"},"dynamicsubnavigation":{"js":"/etc/scripts/dynamicsubnavigation.c883da6bef048bf84282.js"},"touchrelatedpost":{"js":"/etc/scripts/touchrelatedpost.b95aa0aa6e5bdd36ec6b.js"},"resultlistingb":{"js":"/etc/scripts/resultlistingb.59c1c1e3dca0979cac67.js"}};</script> <script language="javascript">if(typeof(UserAgentInfo)!='undefined'&&!window.addEventListener) {UserAgentInfo.strBrowser=1;} function storageAvailable(type){var storage;try{storage=window[type];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} if(window.kpmgPersonalize.isSitePersonalize||(storageAvailable("localStorage")&&localStorage.getItem('accountInfo')!==null)){var loadGigya=function(){var url="https://cdns.gigya.com/js/gigya.js?apiKey=3_RaBrzznC_MTxoPM3J3haLwEejwsYEvWdirKz8LXidCo-n8jqk_56-otIPv13t3Bu";console.log("Share api url "+url);require.config({waitSeconds:120,'paths':{'gigyaUrl':url,'gigyaExt':'https://cdn.gigya-ext.com/screenset-validation.min'}});require(['gigyaUrl'],function(){console.log("Gigya js loaded!");require(["gigyaExt"],function(){console.log("Gigya screenset validation js loaded!");});});};window.onload=setTimeout(loadGigya);}</script> <!-- gigya api key script should only be included once --> <script type="text/javascript">function addReactScripts(file){if(file){var script=document.createElement('script');script.src=file;script.defer=true;document.head.appendChild(script);}} function checkForReactComponents(){var reactComponents=document.querySelectorAll(".react-component"),runtimeBundle=window.reactBundles&&window.reactBundles.runtime&&window.reactBundles.runtime.js,vendorBundle=window.reactBundles&&window.reactBundles.vendor&&window.reactBundles.vendor.js;if(reactComponents.length>0&&window.reactBundles){addReactScripts(runtimeBundle);addReactScripts(vendorBundle);reactComponents.forEach(function(node){var classList=node.className,file=classList.substring(8,classList.indexOf(" ")),componentBundle=file&&window.reactBundles[file]&&window.reactBundles[file].js;addReactScripts(componentBundle);});}} checkForReactComponents();</script> <script type="text/javascript">var shareProperties={"shareSiteName":"KPMG","shareLanguage":"en","twitterDefaultText":"","shareEnabledProviders":"twitter,linkedin,facebook,googleplus","socialChannelsList":"twitter,linkedin,facebook,email,whatsapp,xing,weibo,vk,qzone".split(','),"shareWithFriendsLabel":"Share with your friends"};var demandbaseAsyncURL="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper";</script> <div class="modal fade" id="kpmgModal" tabindex="-1" role="dialog" aria-hidden="true"> <div class="modal-dialog container"> <a href="#" class="btn-close" data-bs-dismiss="modal"><span class="icon-close"><span class="sr-only">close</span></span></a> <div class="modal-content"></div> </div> </div> <script type="text/javascript">globalLoadCompleted=function(){require(["/etc/clientlibs/kpmgpublic/tmpl-home-new/js/tmpl-home-new-136af2.js"],function(){});}</script> <script src="https://scripts.demandbase.com/adobeanalytics/pZy5a2F8.min.js"></script> <script async src="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper"></script> <script type="text/javascript">require(["/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js"],function(){try{require(['personalization'],function(){globalLoadCompleted();});}catch(error){console.error("Error occurred in fetching account info...\n\tMSG: ",error);globalLoadCompleted();}});</script> </body> </html>

Pages: 1 2 3 4 5 6 7 8 9 10