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Hey KPMG merry Christmas, hope you guys are happy, I am dead and will never see another Christmas again or see my daughter celebrate Christmas again, who cares though KPMG is doing great notwithstanding all the lies, deceit, threats and theft purveyed by KPMG which caused me to kill myself. Good work KPMG and its malevolent partners like Dennis Malloy (the lying thieving Mormon bishop), Erin Collins (the malicious deceitful IRS Lawyer), Joseph Loonan (the KPMG Hangin Lawyer).you guys caused me to kill myself in a disgusting painful manner so you could go on lying and stealing to make millions, too bad for my daughter though, thanks to you guys, now she has nobody. Beware if you work at KPMG or do business with KPMG, if any of all the fraud continuously perpetrated by KPMG comes to light, regardless if you had anything to do with the fraud, if convenient (or just plain advantageous) KPMG will hire a firm like Skadden Arps with lawyers who will lie and cheat on behalf of KPMG like Peter Morrison , to make any deal it can with the U.S. Government such that your loved ones will kill themselves, become drug addicts and alcoholics and suicidal every waking moment after the horrors of the U.S. Government are purveyed upon you and your family due to the lies and deceit perpetrated by KPMG (which will include ass raping, suicide and armed gunmen invading your home and threatening your family not to mention severe public humiliation). Merry Christmas KPMG
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The rationale behind this change of position is that different treatment of paper books and e-books for VAT rates purposes is not warranted, given that the function of the products is identical, regardless of the format (electronic or paper). Also, this approach follows discussions held at a European Union-level, in particular a 6 December 2011 communication [COM (2011) 851 final] providing that similar goods and services should be subject to the same VAT rate and progress in technology should be taken into account in this respect, so that the challenge of convergence between the on-line and the physical environment is addressed. The recent position announcement of the Luxembourg Ministry for Finance comes shortly after the French government confirmed its application of a reduced VAT rate of 7% to e-books in France beginning 1 January 2012. For more information, contact a tax professional with KPMG in Luxembourg: Laurence Lhte +352 22 51 51 5534
2011 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network
of independent member firms affiliated with KPMG International Cooperative ("KP MG Interna tional "), a Swiss entity . All rights reser ved.
KPMG Inter national is a Swiss cooperative that serves as a coordinating entity for a netw ork of independent member firms . KPMG International provides no audit or other client services. Such service s are provided solely by member firms in their respective geographic areas . KPMG Internatio nal and its member firms are legally distinct and separate entities. They are not and nothing contain ed herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or join t venturer s. No member firm has any authority (actual, apparent, implied or oth erwis e) to obliga te or bind KPMG International or any member firm in any manner whatsoever .
The information contained in herei n is of a general nature and is not intend ed to addre ss the circumstances of any particular individua l or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future . No one should act on such information without appropriate professional advice after a thoroug h examination of the particu lar situation.
Direct comments, including requests for subscriptions, to go-fmtaxnewsflash@kpmg.com . For more information , contact KPMG's Federal Tax Legislative and Regula tory Services Grou p at: + 1 202 533 4366 2001 M Street N W Washington, DC 20036-3310 .
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e ... 12/20/2011
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2011 KPMG International Cooperative (KPMG International), a Swiss entity . Member firms of the KPMG network of independent firms are affiliated with KPMG Inter nationa l. KPMG International provi des no client services . No member firm has any autho rity to obligate or bind KPMG International or any other member firm vis--vis thi rd parties, nor does KP MG International have any such authority to obligate or bind any member firm . All rights reserv ed.
http://www.kpmg.com/global/en/issuesandinsights/articlespublications/taxnewsflash/pag
e ... 12/20/2011