Responsible Tax Practice

Responsible Tax Practice

The global reality of tax demands both global conversation and action.

The global reality of tax demands both global conversation and action.

Our Principles for a Responsible Tax Practice bring to life KPMG’s values and our Global Code of Conduct in a way that is meaningful for the every day situations we face as tax professionals.

  1. Be supported by a valid basis in law;
  2. Be based on the assumption that all material facts will be known to tax authorities and all relevant disclosure requirements are properly made;
  3. Be tailored to the particular circumstances of our clients, address any requirements of substance and purpose, and consider the intention of the legislators;
  4. Clearly explain the technical merits and sustainability of relevant options available to our clients; and
  5. Consider any reputational risk and the impact on stakeholders and communities where these are practical to assess.

We require all KPMG people to act lawfully and with integrity in dealing with tax authorities and our clients and we aim to be fully compliant with all relevant requirements.

Throughout this page, “we”, “KPMG”, “us” and “our” refers to the global organization or to one or more of the member firms of KPMG International Limited (“KPMG International”), each of which is a separate legal entity.

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