Whois & Analysis for kpmg.lu

KPMG is a professional service company and one of the Big Four auditors, along with Deloitte, EY and PwC.

Luxembourg, officially the Grand Duchy of Luxembourg, is a landlocked country in western Europe.

It is bordered by Belgium to the west and north, Germany to the east, and France to the south.

Its capital, Luxembourg City, is, together with Brussels and Strasbourg, one of the three official capitals of the European Union and the seat of the European Court of Justice, the highest juridical authority in the EU.

Its culture, people and languages are highly intertwined with its neighbours, making it essentially a mixture of French and Germanic cultures.

The repeated invasions by its neighbor countries, especially in World War II, resulted in the country's strong will for mediation between France and Germany and led to the foundation of the European Union.

An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern.

It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law.

Auditing has become such a ubiquitous phenomenon in the corporate and the public sector that academics started identifying an "Audit Society".

A tax (from the Latin ) is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state to fund various public expenditures.

A failure to pay, or evasion of or resistance to taxation, is usually punishable by law.

Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent.

Most countries have a tax system in place to pay for public/common/agreed national needs and government functions: some levy a flat percentage rate of taxation on personal annual income, some on a scale based on annual income amounts, and some countries impose almost no taxation at all, or a very low tax rate for a certain area of taxation.

Some countries also charge a tax on corporate income, dividends, or distributions—this is often referred to as double taxation as the individual shareholder(s) receiving this payment from the company will also be levied some tax on that personal income.

To have legal personality means to be capable of holding legal rights and obligations within a certain legal system, such as entering into contracts, suing, and being sued.

Legal personality is a prerequisite to legal capacity, the ability of any legal person to amend (enter into, transfer, etc) rights and obligations.

In international law, consequently, legal personality is a prerequisite for an international organization to be able to sign international treaties in its own name.