Global Tax Code of Conduct

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background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol2-longform "> <div class="parsys_column pwccol2-longform-c0"> <div id="container-514c338bdb" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h2>Living by our values as tax professionals </h2> <p>In addition to following our Global Code of Conduct, we expect our people, in every PwC member firm, to behave ethically and professionally when advising clients on tax matters.</p> <p>Our Global Tax Code of Conduct (Tax Code) sets the core principles of what we stand for in Tax—what we do, who we act for and how we act—when providing clients with objective and high quality tax advice.These principles hold us accountable to do the right thing and live by our values and purpose to build trust in society and solve important problems.</p> </div> <script src="/etc.clientlibs/pwc/components/modernized/content/richtext/clientlibs-button.min.05014ed24e6422289f02e026aef427f0.js"></script> </div> </div> </div> <div class="parsys_column pwccol2-longform-c1"> <div id="container-c3bfe88d11" class="cmp-container"> <div class="image img-alignment-left"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/about/ethics/tax-code-of-conduct-brochure.jpg" alt="" data-emptytext="Image" style="height:auto; padding-top:; max-height:;"/> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-780d" class="cmp-container page-section page-section--col-light-grey videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement3fe8af87-c449-f42e-e45e-355b50fb7611" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol1-longform-left "> <div class="parsys_column pwccol1-longform-left-c0"> <div id="container-98157a5ad2" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h2>The Tax Code sets out:</h2> </div> </div> </div> </div> </div> </div> <div class="columnControl"> <div class="parsys_column pwccol2-longformc "> <div class="parsys_column pwccol2-longformc-c0"> <div id="container-322632d05b" class="cmp-container"> <div class="image img-alignment-center"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/contacts/carol-stubbings-2023.png" alt="Carol Stubbings" width="350" height="100.0%" data-emptytext="Image" style="height:auto; padding-top:100.0%; max-height:100px;"/> </div> <p>Carol Stubbings - Global Chief Commercial Officer</p> </div> </div> </div> <div class="parsys_column pwccol2-longformc-c1"> <div id="container-49486f7208" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h3>Our role as trusted business advisors </h3> <p>We provide objective tax advice that is supported by a credible basis in tax law. As trusted advisors, we help clients consider the broader business context including economic, commercial, transparency and reputational consequences of their tax decisions.</p> </div> </div> <div class="quote"> <div class="inlinequote"> <div class="dpe-component-wrapper quote-component "> <blockquote> <p class="h4">"The global tax landscape has changed dramatically. Enhanced public scrutiny, issues around trust, and greater regulatory complexity have significantly increased the challenges for our clients and for us. We are committed to providing objective, high quality tax advice and delivering sustained outcomes.” </p> </blockquote> </div> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-1f55" class="cmp-container page-section page-section--col-white videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelementb43599e5-b5f7-a56d-7e5e-2ead1324d71e" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol2-longformb "> <div class="parsys_column pwccol2-longformb-c0"> <div id="container-e2c96359b4" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h3>Our support to a well-functioning tax system</h3> <p>Tax is a matter of public interest. As tax advisors we understand the role we play in drawing on our expertise and contributing to the soundness and effectiveness of the tax system. We do this in a manner that is consistent with our purpose and values, as well as the applicable legal and regulatory requirements.</p> </div> </div> <div class="quote"> <div class="inlinequote"> <div class="dpe-component-wrapper quote-component "> <blockquote> <p class="h4">“As tax advisors, our reputation depends on integrity and on assisting our stakeholders achieve high quality, sustainable value. In this role, we encourage the development of tax and legal systems in line with the public interest and offer our expertise to help identify ways in which these systems can deliver better outcomes for society.”</p> </blockquote> </div> </div> </div> </div> </div> <div class="parsys_column pwccol2-longformb-c1"> <div id="container-65a4a68ca4" class="cmp-container"> <div class="image img-alignment-center"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/contacts/brad.silver.png" alt="Brad Silver" width="350" height="100.0%" data-emptytext="Image" style="height:auto; padding-top:100.0%; max-height:100px;"/> </div> <p>Brad Silver - Global Tax & Legal Services Leader</p> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-2ee8" class="cmp-container page-section page-section--col-light-grey videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelemente2c15e16-ee5b-a96b-6a04-d0c6d8f43b08" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol2-longformc "> <div class="parsys_column pwccol2-longformc-c0"> <div id="container-cb8f06027a" class="cmp-container"> <div class="image img-alignment-center"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/people/photos/astrid-bauer.jpg" alt="Astrid Bauer" width="350" height="100.0%" data-emptytext="Image" style="height:auto; padding-top:100.0%; max-height:100px;"/> </div> <p>Astrid Bauer - Global Tax & Legal Risk & Quality Leader</p> </div> </div> </div> <div class="parsys_column pwccol2-longformc-c1"> <div id="container-31986914bc" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h3>Our speak up culture and accountability</h3> <p>At PwC we expect our people to behave ethically and professionally all the time. We foster a culture of transparency and accountability and encourage our people to speak up and express their concerns on matters against our purpose and values.</p> </div> </div> <div class="quote"> <div class="inlinequote"> <div class="dpe-component-wrapper quote-component "> <blockquote> <p class="h4">“Regardless of our role at PwC, we all have the responsibility to act ethically in everything we do. We hold ourselves accountable for our actions and, similarly, expect everyone to feel safe in escalating matters that don’t seem right.”</p> </blockquote> </div> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-57e2" class="cmp-container page-section page-section--col-white fullwidth videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement347ab325-26ca-8bfa-8675-035ac5bb4692" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="signpost"> <div class="signpost-card-wrapper"> <div class="signpost-card"> <div class="signpost-card--primary"> <div class="text-wrap"> <h2>Tax Code of Conduct for the Global PwC Network</h2> <p>Explore our Tax Code of Conduct </p> </div> <div class="cta-button-wrap"> <div class="button cta-btn-primary"><a class="cta-btn icon-btn new-window" href="https://www.pwc.com/gx/en/tax/assets/pwc-tax-code-of-conduct-2023.pdf" title="Download" target="_blank"><span class="cta-btn--text">Download</span> </a> </div> </div> </div> <div class="signpost-card--secondary"> <div class="text-wrap"> <h2>What we do matters</h2> <p>Explore PwC’s Code of Conduct</p> </div> <div class="cta-button-wrap"> <div class="button cta-btn-primary"><a class="cta-btn icon-btn cheveron-right" href="https://www.pwc.com/gx/en/about/ethics/pwc-code-of-conduct.pdf" title="Find out more" target="_blank"><span class="cta-btn--text">Find out more</span> </a> </div> </div> </div> </div> </div></div> </div> </section> </div> </div> </div> <div class="ixfsection experiencefragment"><div class="mod-ixf-page-section" data-id="cta-1"></div> </div> <div class="container responsivegrid"> <div id="container-243fd8520f" class="cmp-container"> <div class="section container responsivegrid"> <section 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class="rightrailcontact-component section"> <div class="row"> <div class="col-sm-12"> <h2 class="rightrailcontact-heading" id="scrollcontactheader" style="border:none;">Contact us</h2> <div class="contactCol-container"> <div country="uk" divId="0" class="contactCol" style="display:block"> <div class="noleftline"> <img src="/gx/en/contacts/carol-stubbings-2023.png.pwcimage.105.105.jpg" class="contact_image rightrails-profile-img brdOvrid" alt="Carol Stubbings"/> <div class="contact-content"> <p class="contact-name"> <a>Carol Stubbings</a> </p> <div class="contact-info"> <p>Global Chief Commercial Officer, PwC United Kingdom</p> <p>Tel: +44 7739 874275</p>  </div> <div class="contact-link"> <a href="https://uk.linkedin.com/in/carolstubbingspwc" target="_blank"> <img class="right-rails-img" 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class="contact_image rightrails-profile-img brdOvrid" alt="Brad Silver"/> <div class="contact-content"> <p class="contact-name"> <a>Brad Silver</a> </p> <div class="contact-info"> <p>Global Tax & Legal Services Leader, PwC US</p> <p>Tel: +1 917 373 0941</p>  </div> <div class="contact-link"> <a href="https://www.linkedin.com/in/bradsilvernyc" target="_blank"> <img class="right-rails-img" src="data:image/gif;base64,R0lGODlhGAAYALMAAACJ0KDT7UCn3PD4/HC95RCQ01Cu3zCf2cDi84DE6P///5DM6yCY1mC14v///wAAACH5BAEHAA4ALAAAAAAYABgAAAReEMhJq7046827/xWRHCCVKMrAlBKCKgILnOkqN6O8FYJQaDQFwIVqvBSLTHB4bBowSyIKMXgFoC8migBgvBBYlFYo+YaF0on5Es2Wp+exGs7Opt8KcF18B6x1gIEbEQA7" alt='Linkedin Follow'/> </a> <a href="https://twitter.com/BeRad_Silver" target="_blank"> <img class="right-rails-img" src="/etc.clientlibs/pwc/clientlibs/components-colors/resources/images/contactscollection/twitter.svg" alt='X Follow'/> </a> <a class="underline-link contact-email-link-aa" href="javascript:void(0);" onclick="openContactUrl('null','Brad','Silver','L2NvbnRlbnQvZGFtL3B3Yy9neC9lbi9jb250ZW50LWZyYWdtZW50cy9jb250YWN0cy9iL2JyYWQtc2lsdmVy','true')" target="_self" data-expert-contact-us="Brad Silver"> Email </a> </div> </div> </div> </div> <div country="gx" divId="2" class="contactCol" style="display:block"> <div class="noleftline"> <img src="/gx/en/people/photos/astrid-bauer.jpg.pwcimage.105.105.jpg" class="contact_image rightrails-profile-img brdOvrid" alt="Astrid Bauer"/> <div class="contact-content"> <p class="contact-name"> <a>Astrid Bauer</a> </p> <div class="contact-info"> <p>Global Tax & Legal Risk & Quality Leader, PwC Germany</p> <p>Tel: +49 69 9585-1292</p>  </div> <div class="contact-link"> <a href="https://www.linkedin.com/in/dr-astrid-bauer/" target="_blank"> <img class="right-rails-img" 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"\/gx\/en\/content\/pwc\/global\/forms\/contactUsNew.html?style=pwc\x26territory=gx" + "&contactLink=" + contactLink; } else{ url = "\/gx\/en\/content\/pwc\/global\/forms\/contactUsNew.html?style=pwc\x26territory=gx" + "&cf=true" + "&contactLink=" + encodedPath; } if(digitalData && digitalData.page && digitalData.page.content.contentFullPath){ var parentPagePath = digitalData.page.content.contentFullPath; parentPagePath = parentPagePath.split(".html")[0]; if(!url.includes(parentPagePath)){ url = url+"&parentPagePath="+parentPagePath; } } createObject('contactUs.formState','origination'); createObject("contactUs.expertName",firstName+" "+lastName); window.location.href = url; return false; } </script> <script> $(document).ready(function () { var rightrailcontacts = "newrightrailcontacts_03e1802a-001a-429e-8898-2ad5f50e8a12_root_bottom_kick_isection_contacts-par_rightrailcontact"; var countryhawkList = "countryhawkList_03e1802a-001a-429e-8898-2ad5f50e8a12_root_bottom_kick_isection_contacts-par_rightrailcontact"; var displayMore = "displayMore_03e1802a-001a-429e-8898-2ad5f50e8a12_root_bottom_kick_isection_contacts-par_rightrailcontact"; var displayLess = "displayLess_03e1802a-001a-429e-8898-2ad5f50e8a12_root_bottom_kick_isection_contacts-par_rightrailcontact"; console.log($("countryHawkList ",'#' + countryhawkList)); var allContacts = $('#' + rightrailcontacts + ' div.contactCol'); var parentAllContacts = allContacts.parent(); var a = new Array(); $('#' + countryhawkList).children("option").each(function (x) { test = false; b = a[x] = $(this).val(); for (i = 0; i < a.length - 1; i++) { if (b == a[i]) test = true; } if (test) $(this).remove(); }); $('#' + countryhawkList).html($('#' + countryhawkList + ' option').sort(function (x, y) { return $(x).val() < $(y).val() ? -1 : 1; })); //changes by hemant //Set filter to display all by default on load starts $("#"+countryhawkList).prop('selectedIndex', 0); //Set filter to display all by default on load end if ($("#countryfilter").val() == "true") { var c = $("#currentLocation").val(); var countryExist = false; $('#' + countryhawkList + ' option').each(function () { if (this.value.toLowerCase() == c.toLowerCase()) countryExist = true; }); console.log('exist',countryExist); if (countryExist == true) { if (c != "xx") //if geo is ON, c cannot be xx, if client request territory cannot be determined, then set c to "us" { /*$('#'+rightrailcontacts+' div.contact_layout[country!="'+ c.toLowerCase() + '"]').each(function(index) { $(this).hide(); }); var div_counter =0; $('#'+rightrailcontacts+' div.contact_layout[country="'+ c.toLowerCase() + '"]').each(function(index) { $(this).show(); div_counter++; if(div_counter <=6) $(this).show(); else $(this).hide(); });*/ var contacts = $('#' + rightrailcontacts + ' div.contactCol'); var count = 0; contacts.remove(); allContacts.each(function () { if ($(this).attr('country') == c.toLowerCase()) { parentAllContacts.append(this); count++; } }); $('#' + countryhawkList).val(c.toLowerCase()); } else //if geo is OFF, then c is "xx" { $('#' + countryhawkList).val(' All'); //set territory dropdown to All } } } $('#' + countryhawkList).change(function () { var country = $(this).val(); //console.log("ddl changed"); //alert('#'+ rightrailcontacts+ ' div.contact_layout[country="+ country + "]'); //leave the space before the All, it is needed for the sort. /*if (country != " All") { $('#'+ rightrailcontacts+ ' div.contact_layout[country="'+ country + '"]').each(function(index) { $(this).show(); }); $('#'+ rightrailcontacts+ ' div.contact_layout[country!="'+ country + '"]').each(function(index) { $(this).hide(); }); } else { $('#'+ rightrailcontacts+' div.contact_layout').each(function(index) { $(this).show(); }); }*/ var contacts = $('#' + rightrailcontacts + ' div.contact_layout'); var count = 0; contacts.remove(); //changes by hemant //To fix the existing prod issue of filters start parentAllContacts.empty(); //To fix the existing prod issue of filters end if (country != " All") { allContacts.each(function () { if ($(this).attr('country') == country) { parentAllContacts.append(this); count++; } }); } else { allContacts.each(function () { parentAllContacts.append(this); count++; }); } }); $('#' + displayMore).click(function (e) { $('#' + rightrailcontacts + ' div').each(function (index) { $(this).show(); }); $('#' + displayMore).hide(); $('#' + displayLess).show(); return false; }); $('#' + displayLess).click(function (e) { $('#' + rightrailcontacts + ' div').each(function (index) { if (parseInt($(this).attr("divid")) > 6) { $(this).hide(); } }); $('#' + displayMore).show(); $('#' + displayLess).hide(); return false; }); }); </script> <script> var parentcontactdiv = null; if (document.getElementById('onlineformstart') != null) { var rendermode = "2"; if (rendermode == 2) { var elem = 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