© 2025 KPMG Avocats a French simplified joint stock company formed by persons carrying on a professional activity (société d’exercice libéral par actions simplifiée) member of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a Private English company limited by guarantee. All rights reserved. The KPMG name and logo as well as the KPMG Avocats name are trademarks used under license by the independent member firms of the KPMG global organization.