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Engagement with tax authorities
We seek to maintain relationships with tax authorities based on respect and mutual trust.
There can be instances when we interpret tax laws and their application differently from tax authorities. Where possible, we seek to resolve such situations directly with tax authorities on a proactive basis. For example, in countries where there are established cooperative compliance frameworks, we seek to engage in regular and open dialogue with tax authorities and seek to achieve early identification and resolution of issues and differences in opinion.
Where differences in opinion and disputes arise, we aim to resolve them in a constructive manner. If we are unable to reach an agreement with tax authorities via these avenues, we may have to test the application of the law through the relevant courts.