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<span class="d-block letter-spacing-2 mt-3">Last Update: <time datetime="2023-06-21">June 21st, 2023</time></span> </div> <div class="mt-5"> <p><b>About Us</b></p> <p><span style="font-weight: 400;">Taboola is a technology company that develops and operates an online content recommendation platform (“</span><span style="font-weight: 400;">Taboola Platform</span><span style="font-weight: 400;">”). Taboola’s Platform technology uses artificial intelligence to recommend interesting articles, videos, products and services. Taboola’s recommendation feed is typically marked with taglines such as “Content you may like”, “Trending on the Web” or “More to Explore” and is integrated into thousands of news and entertainment websites</span><i><span style="font-weight: 400;">.</span></i></p> <p><span style="font-weight: 400;">Skimlinks </span><i><span style="font-weight: 400;">develops and operates </span></i><span style="font-weight: 400;">a content monetization platform for online Publishers and Merchants (“</span><span style="font-weight: 400;">Skimlinks Platform</span><span style="font-weight: 400;">”). The Skimlinks Platform automates affiliation of publisher commerce content. The Skimlinks Platform offers easy and flexible implementation options for accessing hundreds of millions of products in a structured content format.</span></p> <p> </p> <p><b>Introduction to Tax Strategy </b></p> <p><span style="font-weight: 400;">The tax strategy of Taboola Europe Limited, and its affiliated entity in the UK, Skimbit Limited, (hereafter referred to collectively as “</span><span style="font-weight: 400;">Taboola</span><span style="font-weight: 400;">”) for the financial year end 31 December 2022 is outlined in this publication. </span></p> <p><span style="font-weight: 400;">This tax strategy applies to Corporation Tax, Value Added Tax, Employment Tax relevant to Taboola.</span></p> <p><span style="font-weight: 400;">The tax strategy is reviewed and approved annually by the relevant board of directors (the “</span><span style="font-weight: 400;">Board</span><span style="font-weight: 400;">”), and such relevant Board are the owners of this document.</span></p> <p> </p> <p><b>The approach to Tax Risk Management and Governance Arrangements </b></p> <p><span style="font-weight: 400;">Financial integrity and fiscal responsibility are central to our professional conduct. We maintain a system of internal controls to reinforce our compliance with legal, accounting, tax and other regulatory requirements in every region in which we operate. We are committed to adhering to tax regulations and practices and making accurate, complete and timely tax submissions in accordance with the applicable tax laws and regulations in the UK. Also, we continuously monitor changes to tax legislation, ensuring that we take advice where appropriate from professional advisers.</span></p> <p><span style="font-weight: 400;">We are subject to various laws that prohibit bribery in virtually every kind of commercial setting. We do not tolerate tax evasion activities and all employees have to complete compliance training and annually attest to our Code of Conduct.</span></p> <p><span style="font-weight: 400;">Decisions are made at an appropriate level and delegated authority is granted where necessary. Where required, our tax expertise is supplemented through engagement with local tax advisors.</span></p> <p><span style="font-weight: 400;">VP Finance is responsible for the monitoring and managing our tax risks. Tax Manager and/or Director of Finance Operations are responsible for maintaining and implementing tax policies, which are supported by appropriate systems and effectively designed controls and processes to manage the tax risks. The controls are tested on an annual basis for operational effectiveness.</span></p> <p><span style="font-weight: 400;">Taboola’s Chief Executive Officer (CEO) is responsible for Taboola’s day-to-day management. The day-to-day implementation of the tax strategy is delegated to the Chief Financial Officer and the VP of Finance, who are supported by the finance team and the Tax Manager in particular. We seek to identify, evaluate, monitor, and manage tax risks to ensure that we comply in full with our legal obligations. Additional assistance from external advisors is sought when required. </span></p> <p> </p> <p><b>Attitude Towards </b><b>Tax Planning </b><b>and Level of Risk</b></p> <p><span style="font-weight: 400;">We do not enter into any tax planning arrangements or transactions that lack a strong commercial and economic substance, or that involve any artificial or contrived steps. All our transactions are in line with the spirit of tax legislation and the law. We will seek advice from our tax advisors, and if appropriate clarity from the tax authorities, should there be any uncertainties related to application of the tax law to a particular transaction.</span></p> <p><span style="font-weight: 400;">We are committed to meet our obligation to pay a fair and suitable amount of tax in the UK and where we conduct our business. When UK tax incentives and exemptions are available we will utilize them as intended by the law and tax authorities. </span></p> <p> </p> <p><b>Working with HMRC </b></p> <p><span style="font-weight: 400;">We are committed to maintaining an open and constructive relationship with HM Revenue & Customs (“</span><span style="font-weight: 400;">HMRC</span><span style="font-weight: 400;">”). We proactively engage with HMRC to keep them informed of any potential tax matters that may arise. Should there be any enquiries from HMRC we respond in a timely manner.</span></p> <p><span style="font-weight: 400;">When submitting tax computations and returns to HMRC, we disclose all relevant information. Should the interpretation of UK tax law be unclear, we proactively engage with HMRC and our advisors to seek clarity.</span></p> <p><span style="font-weight: 400;">Our published UK tax strategy, which has been approved by the Board, satisfies Paragraph 19(2), Schedule 19 of the UK Finance Act 2016, in respect of the financial year ending 31 December 2022.</span></p> </div> </div> </div> </div> </div> <aside class="py-4 px-3 px-sm-5 background-light-gray"> <div class="pl-xxl-5 ml-xxl-5"> <div class="pl-xxl-5 ml-xxl-5 " data-lang=en id="legal-portal-footer-menu"> <div class="menu-legal-portal-footer-container"><ul id="menu-legal-portal-footer" class="legal-portal-footer-menu d-block d-md-flex ml-lg-5"><li id="menu-item-24006" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-24006"><a href="/policies/privacy-policy">Privacy Policy</a></li> <li id="menu-item-17105" class="menu-item menu-item-type-post_type menu-item-object-legal-page menu-item-17105"><a href="https://www.taboola.com/policies/cookie-policy">Cookie Policy</a></li> <li id="menu-item-17107" class="menu-item menu-item-type-post_type menu-item-object-legal-page menu-item-17107"><a href="https://www.taboola.com/policies/terms-and-conditions">Terms and Conditions</a></li> <li id="menu-item-26623" class="d-none privacy-msa-link menu-item menu-item-type-post_type menu-item-object-legal-page menu-item-26623"><a href="https://www.taboola.com/policies/modern-slavery-act-statement">Modern Slavery Act</a></li> <li id="menu-item-30941" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-30941"><a href="https://explore.taboola.com/equal-pay">Israel Equal Pay Report</a></li> <li id="menu-item-35465" class="menu-item menu-item-type-custom menu-item-object-custom current-menu-item menu-item-35465"><a href="https://www.taboola.com/policies/uk-tax-strategy" aria-current="page">UK Tax Strategy</a></li> <li id="menu-item-31281" class="blog-menu-item menu-item menu-item-type-custom menu-item-object-custom menu-item-31281"><a href="https://blog.taboola.com/%">Taboola Blog</a></li> </ul></div> </div> </div> </aside> </article> </main> <script> function waitForGlobal(key, callback, max_retries, failure) { max_retries = (typeof max_retries !== 'undefined') ? max_retries : null; failure = (typeof failure !== 'undefined') ? failure : null; if (window[key]) { callback(); } else { if (max_retries) { if (!window[key + '_retries']) { window[key + '_retries'] = 1; } else { window[key + '_retries']++; } if (window[key + '_retries'] >= max_retries) { if (failure) { failure(); } return; } } setTimeout(function() { waitForGlobal(key, callback, max_retries, failure); }, 100); } }; function showSegmentationButtons(type) { switch (type) { case 'segmented': jQuery(".btn--segmented").removeClass("d-none"); jQuery(".btn--segmented").removeClass("invisible"); jQuery(".btn--unsegmented").remove(); break; case 'unsegmented': jQuery(".btn--unsegmented").removeClass("d-none"); jQuery(".btn--unsegmented").removeClass("invisible"); jQuery(".btn--segmented").remove(); break; } } waitForGlobal('jQuery', function () { waitForGlobal( 'tbp', function() { var tbp_retries = 35; var tbp_interval = setInterval(function() { // console.log('trying interval'); if (tbp.tbpGetCountryCode()) { // console.log('country found: ' + tbp.tbpGetCountryCode()); clearInterval(tbp_interval); if (tbp.tbpIsSLSCountry(tbp.tbpGetCountryCode())) { // console.log('showing segmented'); showSegmentationButtons('segmented'); } else { // console.log('showing unsegmented1'); showSegmentationButtons('unsegmented'); } } else { // country not found if (tbp_retries === 0) { // console.log('showing unsegmented2'); showSegmentationButtons('unsegmented'); } } if (tbp_retries === 0) { // We reached timeout, show the buttons. 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