Hey hello! If you are really just talking about easiness, it is said that positions at Tax department will be with less competition. 

But I would personally suggest you should better choose your internship in accordance to your career aspirations if you are choosing between Audit and Tax. 

Feel very free to connect with KPMG's campus recruiters inside the KPMG circle on this matter on our platform as well!  😉

Hello I feel maybe apply winter intern audit maybe the best since if you are willing to defer and work half year for them then highly likely you are able to get the winter intern offer. That time is peak season and they highly lack staff and if you perform well then you can get return offer. Also performing well in those audit engagement is not enough and there is still an exit interview with partner and you should well prep your strength and weakness questions and your understanding to audit and those behavioral questions as well as the most difficult challenges you have encountered during your university year. Passing all that can give you an return offer and saves you the time in applying grad job in year 4.

  if you are not so confident in your DSE maybe you can consider retaking Eng or take ielts or toefl to prove your language capability， having good English in big 4 is also pretty important with many clients are foreign corporations and many documents are in English. Good luck in your application and wish you all the best.