International Tax Conference
Your views on Tax Sustainability

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* 1. Where is your company based?

Americas

Australia and Pacific Region

Europe

Africa and Middle East Region

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* 2. What is the ownership structure of your company?

Private

Public

Other (please specify)

To better understand your needs and challenges, we would like to better know how your tax strategy and governance are defined and implemented in your company.

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* 3. Who is responsible for your organisation’s tax strategy and tax control framework?

An internal department (internal auditor / risk officer / CFO etc) that undertakes a review

Your tax advisor providing regular tax reviews

Your Board of Directors

Other (please specify)

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* 4. Which department within your organisation is responsible for establishing and monitoring tax governance?

Responsible deal teams in conjunction with the finance department reporting to the CFO

The Board of Directors

There is no formal structure, and this is determined on a case-by-case basis

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* 5. Does your organisation have a written tax strategy describing its approach to tax?

Yes, and it is publicly available

Yes, but only communicated internally

No, but we have a tax policy/principles/code of conduct in place

No, because we deem this information confidential

No, we leave it to our advisors to guide and advise us on these

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* 6. How is your organisation engaging with tax authorities?

A proactive engagement: we voluntarily engage with the relevant tax authorities in a proactive and open manner

An ad-hoc engagement: we have an open dialogue with the relevant tax authorities as and when we/they have specific questions

A prompted engagement: we only engage with the relevant tax authorities when prompted

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* 7. How do you ensure that your tax strategy is aligned with your overall commercial objectives?

We consider our commercial objectives first and the appropriate tax treatment follows

We consider the tax treatment of a commercial objective and this is a decisive factor

We seek to take a balanced view between achieving our commercial objectives while considering the tax consequences

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* 8. When considering your organisation’s tax governance approach, to what extent are the following stakeholders relevant?

	Not relevant at all	Not very relevant	Quite relevant	Very relevant
Shareholders	Shareholders Not relevant at all	Shareholders Not very relevant	Shareholders Quite relevant	Shareholders Very relevant
Consumers/Clients	Consumers/Clients Not relevant at all	Consumers/Clients Not very relevant	Consumers/Clients Quite relevant	Consumers/Clients Very relevant
Taxation authorities and regulatory bodies	Taxation authorities and regulatory bodies Not relevant at all	Taxation authorities and regulatory bodies Not very relevant	Taxation authorities and regulatory bodies Quite relevant	Taxation authorities and regulatory bodies Very relevant
Business partners	Business partners Not relevant at all	Business partners Not very relevant	Business partners Quite relevant	Business partners Very relevant
Media & Public Opinion	Media & Public Opinion Not relevant at all	Media & Public Opinion Not very relevant	Media & Public Opinion Quite relevant	Media & Public Opinion Very relevant
Civil society organisations	Civil society organisations Not relevant at all	Civil society organisations Not very relevant	Civil society organisations Quite relevant	Civil society organisations Very relevant
Investors	Investors Not relevant at all	Investors Not very relevant	Investors Quite relevant	Investors Very relevant
Trade Unions & Employees	Trade Unions & Employees Not relevant at all	Trade Unions & Employees Not very relevant	Trade Unions & Employees Quite relevant	Trade Unions & Employees Very relevant

Other (please specify)

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* 9. Has your organisation ever received feedback from an external source on your tax strategy?
Please share what it was and how (if at all) you incorporated this feedback into your tax strategy.

Now, we would like to know what you think about the debates and discussions on the international stage about tax sustainability and gather your views on how we could collectively regain the trust of our stakeholders.

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* 10. When speaking about “tax sustainability”, to what extent do you agree with each of the following statements?

	Totally disagree	Rather disagree	Rather agree	Totally agree
Tax sustainability cannot go without more transparency and the disclosure of certain information	Tax sustainability cannot go without more transparency and the disclosure of certain information Totally disagree	Tax sustainability cannot go without more transparency and the disclosure of certain information Rather disagree	Tax sustainability cannot go without more transparency and the disclosure of certain information Rather agree	Tax sustainability cannot go without more transparency and the disclosure of certain information Totally agree
Tax sustainability is critical to regain the trust of our stakeholders	Tax sustainability is critical to regain the trust of our stakeholders Totally disagree	Tax sustainability is critical to regain the trust of our stakeholders Rather disagree	Tax sustainability is critical to regain the trust of our stakeholders Rather agree	Tax sustainability is critical to regain the trust of our stakeholders Totally agree
Tax sustainability and transparency can endanger our businesses	Tax sustainability and transparency can endanger our businesses Totally disagree	Tax sustainability and transparency can endanger our businesses Rather disagree	Tax sustainability and transparency can endanger our businesses Rather agree	Tax sustainability and transparency can endanger our businesses Totally agree
Tax sustainability means more constraints for companies	Tax sustainability means more constraints for companies Totally disagree	Tax sustainability means more constraints for companies Rather disagree	Tax sustainability means more constraints for companies Rather agree	Tax sustainability means more constraints for companies Totally agree

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* 11. Does your organisation support the EU proposed public country-by-country reporting (CbCR) directive being discussed?

We totally support it

We support it under certain conditions

We do not support it

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* 12. To what extent do each of the following statements correspond to your opinion about the CbCR directive?

	Totally disagree	Rather disagree	Rather agree	Totally agree
We are not aware of the full extent of such disclosure requirements	We are not aware of the full extent of such disclosure requirements Totally disagree	We are not aware of the full extent of such disclosure requirements Rather disagree	We are not aware of the full extent of such disclosure requirements Rather agree	We are not aware of the full extent of such disclosure requirements Totally agree
We support the proposal but only for the largest multinationals (i.e., meeting certain thresholds)	We support the proposal but only for the largest multinationals (i.e., meeting certain thresholds) Totally disagree	We support the proposal but only for the largest multinationals (i.e., meeting certain thresholds) Rather disagree	We support the proposal but only for the largest multinationals (i.e., meeting certain thresholds) Rather agree	We support the proposal but only for the largest multinationals (i.e., meeting certain thresholds) Totally agree
There are other methods more appropriate to achieve similar results	There are other methods more appropriate to achieve similar results Totally disagree	There are other methods more appropriate to achieve similar results Rather disagree	There are other methods more appropriate to achieve similar results Rather agree	There are other methods more appropriate to achieve similar results Totally agree
Some information requested by the CbCR should remain confidential as they expose the companies’ business model	Some information requested by the CbCR should remain confidential as they expose the companies’ business model Totally disagree	Some information requested by the CbCR should remain confidential as they expose the companies’ business model Rather disagree	Some information requested by the CbCR should remain confidential as they expose the companies’ business model Rather agree	Some information requested by the CbCR should remain confidential as they expose the companies’ business model Totally agree
It is a heavy process that will contribute to make the work of our organizations’ tax services even more complicated	It is a heavy process that will contribute to make the work of our organizations’ tax services even more complicated Totally disagree	It is a heavy process that will contribute to make the work of our organizations’ tax services even more complicated Rather disagree	It is a heavy process that will contribute to make the work of our organizations’ tax services even more complicated Rather agree	It is a heavy process that will contribute to make the work of our organizations’ tax services even more complicated Totally agree

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* 13. Tax planning triggers heated public debates. Which mechanism(s) ought to be put in place to regain the trust of your stakeholders?
10 indicating that this mechanism would contribute A LOT to regain the trust or your stakeholders
1 indicating that this mechanism would NOT contribute to regain the trust or your stakeholders

	Would not contribute 1	2	3	4	5	6	7	8	9	Would contribute a lot 10
Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc)	Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc) Would not contribute 1	Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc) 2	Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc) 3	Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc) 4	Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc) 5	Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc) 6	Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc) 7	Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc) 8	Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc) 9	Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc) Would contribute a lot 10
Sharing best tax governance practices amongst organisations	Sharing best tax governance practices amongst organisations Would not contribute 1	Sharing best tax governance practices amongst organisations 2	Sharing best tax governance practices amongst organisations 3	Sharing best tax governance practices amongst organisations 4	Sharing best tax governance practices amongst organisations 5	Sharing best tax governance practices amongst organisations 6	Sharing best tax governance practices amongst organisations 7	Sharing best tax governance practices amongst organisations 8	Sharing best tax governance practices amongst organisations 9	Sharing best tax governance practices amongst organisations Would contribute a lot 10
International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws	International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws Would not contribute 1	International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws 2	International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws 3	International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws 4	International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws 5	International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws 6	International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws 7	International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws 8	International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws 9	International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws Would contribute a lot 10
Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy	Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy Would not contribute 1	Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy 2	Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy 3	Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy 4	Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy 5	Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy 6	Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy 7	Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy 8	Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy 9	Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy Would contribute a lot 10

Other (please specify)

International Tax ConferenceYour views on Tax Sustainability

Question Title

* 1. Where is your company based?

Question Title

* 2. What is the ownership structure of your company?

Question Title

* 3. Who is responsible for your organisation’s tax strategy and tax control framework?

Question Title

* 4. Which department within your organisation is responsible for establishing and monitoring tax governance?

Question Title

* 5. Does your organisation have a written tax strategy describing its approach to tax?

Question Title

* 6. How is your organisation engaging with tax authorities?

Question Title

* 7. How do you ensure that your tax strategy is aligned with your overall commercial objectives?

Question Title

* 8. When considering your organisation’s tax governance approach, to what extent are the following stakeholders relevant?

Question Title

* 9. Has your organisation ever received feedback from an external source on your tax strategy? Please share what it was and how (if at all) you incorporated this feedback into your tax strategy.

Question Title

* 10. When speaking about “tax sustainability”, to what extent do you agree with each of the following statements?

Question Title

* 11. Does your organisation support the EU proposed public country-by-country reporting (CbCR) directive being discussed?

Question Title

* 12. To what extent do each of the following statements correspond to your opinion about the CbCR directive?

Question Title

International Tax Conference
Your views on Tax Sustainability

* 9. Has your organisation ever received feedback from an external source on your tax strategy?
Please share what it was and how (if at all) you incorporated this feedback into your tax strategy.