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circumstances.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy/text_1180684187_copy_818890239","model":{"text":"\u003Cp\u003EWe will seek to enter into an early dialogue with tax authorities, wherever possible, where there is significant uncertainty about how the tax rules apply to our business.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy/text_1180684187_copy_1963932004","model":{"text":"\u003Cp\u003EWe will not bribe or otherwise induce tax officials, government officials or ministers with the aim of obtaining more beneficial outcomes with respect to tax matters.\u003C/p\u003E\r\n"}}],"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy","model":{"title":"Relationships with authorities"}},{"organism":"Container","children":[{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy_428611473/text","model":{"title":"Seeking and accepting tax incentives","text":"\u003Cp\u003EWhere we claim tax incentives offered by government authorities, we seek to ensure that they are transparent and consistent with statutory or regulatory frameworks.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy_428611473/text_1180684187_copy","model":{"text":"\u003Cp\u003EWhere we accept tax incentives offered by a government authority to support investment, employment and economic development, we will seek to implement these in the manner intended by the relevant statutory, regulatory or administrative framework.\u003C/p\u003E\r\n\r\n\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy_428611473/text_1180684187_copy_673894795","model":{"text":"\u003Cp\u003EWe will only use tax incentives where they are aligned with our business and operational objectives and where they require economic substance.\u003C/p\u003E\r\n\r\n\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy_428611473/text_1180684187_copy_1937112067","model":{"text":"\u003Cp\u003EIdeally, tax exemptions and reliefs should be specified by law and generally available to all market participants. Where there are exceptions, we will work with relevant authorities to encourage publication of those incentives and contracts.\u003C/p\u003E\r\n\r\n\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy_428611473/text_1180684187_copy_1152542434","model":{"text":"\u003Cp\u003EWe will make data available for governments to assess the revenue and economic impacts of specific tax concessions where appropriate.\u003C/p\u003E\r\n\r\n\r\n"}}],"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy_428611473","model":{"title":"Seeking and accepting tax 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EU) and engage with civil society on tax issues in order to contribute to the development of future tax legislation and practice.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy_291865331/text_1180684187_copy_981966040","model":{"text":"\u003Cp\u003EWe support initiatives to help develop the capability of tax authorities and systems if requested.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy_291865331/text_1180684187_copy_1974457628","model":{"text":"\u003Cp\u003EWe promote responsible tax practices which are in line with The B Team Responsible Tax Principles through our involvement in industry associations and other governmental or external bodies and, where appropriate, through our relationships with suppliers, contractors and customers.\u003C/p\u003E\r\n"}}],"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_565524881_copy_291865331","model":{"title":"Supporting effective tax systems"}},{"organism":"Container","children":[{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_1235139718/text","model":{"title":"Transparency","text":"\u003Cp\u003EWe provide regular information to our stakeholders, including investors, policymakers, employees, civil society and the general public, about our approach to tax and taxes paid.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_1235139718/text_1180684187_copy","model":{"text":"\u003Cp\u003EA tax strategy or policy, including details of governance arrangements, our tax risk management strategy and our approach to dealing with tax authorities.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_1235139718/text_1180684187_copy_1166958167","model":{"text":"\u003Cp\u003EA regular update on our progress and key issues related to our tax strategy and principles.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_1235139718/text_1180684187_copy_254082046","model":{"text":"\u003Cp\u003EAn overview of our group structure and a list of all entities, with ownership information and a brief explanation of the type and geographic scope of activities.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_1235139718/text_1180684187_copy_1534160089","model":{"text":"\u003Cp\u003EAn explanation of why we have subsidiaries, branches and joint ventures operating in low-tax jurisdictions.\u003C/p\u003E\r\n\r\n\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_1235139718/text_1180684187_copy_274328766","model":{"text":"\u003Cp\u003EAnnual information that explains our overall effective tax rate and gives information on the taxes we pay at a country level, together with information on our economic activity.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_1235139718/text_1180684187_copy_974461630","model":{"text":"\u003Cp\u003EInformation on financially-material tax incentives (e.g. tax holidays) where appropriate, including an outline of the incentive requirements and when it expires.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"brand1-subtle","colspan":4,"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_1235139718/text_1180684187_copy_1436965470","model":{"text":"\u003Cp\u003EAn outline of the advocacy approach we take on tax issues, the channels through which we engage in regard to policy development and the overall purpose of our engagement.\u003C/p\u003E\r\n"}}],"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1662530784/tabs/tab_1235139718","model":{"title":"Transparency"}}],"model":{"links":[{"name":"Accountability and governance"},{"name":"Compliance"},{"name":"Business structure"},{"name":"Relationships with authorities"},{"name":"Seeking and accepting tax incentives"},{"name":"Supporting effective tax 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Principles"}},{"organism":"Container.Section","color":"inherited","children":[{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_229552083/text","model":{"text":"\u003Cp\u003EWe are committed to compliance. We seek to comply with the letter and the spirit of the tax laws wherever we have a taxable presence. We expect to pay tax on profits where the business activity took place. When available and appropriate, we use tax incentives and exemptions.\u003C/p\u003E\r\n\u003Cp\u003EOur aim is to take sustainable tax positions in support of our business investments, many of which are of a long-term nature. We plan our tax activities efficiently within boundaries set by our principles and overall tax strategy, and balance this with the aim of preserving value for shareholders. We do not define an acceptable level of tax risk, but rather we aim for certainty on tax positions.\u003C/p\u003E\r\n\u003Cp\u003EWhere tax law is unclear or subject to interpretation, we evaluate whether our position is more likely than not to be upheld and, where appropriate, seek an external opinion. We also escalate these uncertain tax positions to the Tax Leadership Team for their review and advice to the Business.\u003C/p\u003E\r\n\u003Cp\u003EWe seek to resolve uncertainty in the interpretation of tax laws directly with tax authorities, including through advance tax agreements. We may also seek a co-operative compliance approach, which involves regularly and proactively engaging with tax authorities and providing them with real-time information before filing the tax return.\u003C/p\u003E\r\n\u003Cp\u003EThese arrangements offer an opportunity for early resolution, minimising the risk of future disputes. Where necessary, we will seek a clear resolution through the judicial system to test the legal principle of the tax law concerned.\u003C/p\u003E\r\n\u003Cp\u003EOur tax and finance staff supported the filing of around 44,000 tax returns in 2024. We aim to adhere to international best practices and aim for accuracy and timeliness when we fulfil our tax filing obligations.\u003C/p\u003E\r\n\u003Cp\u003EOur tax control framework, policies and guidelines set out the standards, controls, risk management and assurance that establish boundaries for our tax activities. Our tax control framework helps us to identify tax risks and sets out practical guidance for our staff, including the procedures for considering tax risks.\u003C/p\u003E\r\n\u003Cp\u003EAll ventures that we operate must conduct their activities in line with our business principles. The tax control framework is part of the Shell Performance Framework, which applies to each Shell entity, including its employees and contract staff, and to Shell-operated ventures. We monitor the adequacy of our system of risk management and internal controls throughout the year.\u003C/p\u003E\r\n\u003Cp\u003EOur tax and data systems evolve continuously to deal with the growing demand for information from authorities.\u003C/p\u003E\r\n\u003Cp\u003EWe do not condone, encourage or support tax evasion. Compliance with all applicable laws and regulations of the countries in which we do business is embedded in the Shell General Business Principles and the Code of Conduct. Employees, contract staff and third parties with which Shell has a business relationship may raise ethical and compliance concerns, anonymously if preferred, through the Shell Global Helpline.\u003C/p\u003E\r\n\u003Cp\u003EWe regularly monitor relevant changes and developments in tax systems. We review our corporate and financing structures to confirm that our presence in all countries, including low-tax jurisdictions, is grounded in substantive and commercial reasons.\u003C/p\u003E\r\n\u003Cp\u003EShell may seek the support of an external adviser where specialist technical expertise is required that is not available within Shell or where additional resources are required.\u003C/p\u003E\r\n\u003Cp\u003EOur participation in the development of The B Team Responsible Tax Principles reflects our ambition to align our tax strategy more closely with emerging best practice. Our Tax Contribution Report and future publications aim to demonstrate how we are applying our Responsible Tax Principles.\u003C/p\u003E\r\n"}}],"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_229552083","model":{"title":"Compliance"}},{"organism":"Container.Section","color":"brand1-subtle","children":[{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112/text","model":{"text":"\u003Cp\u003EWe aim for an open dialogue on tax matters with governments, policymakers, businesses, investors, and civil society. Since 2003, we have taken important steps to be more transparent about the taxes we pay.\u003C/p\u003E\r\n"}},{"organism":"Slider","children":[{"organism":"PromoSimple","color":"brand1-solid","model":{"title":"2003","text":"\u003Cul\u003E\r\n\u003Cli\u003EOne of the initiators of the Extractive Industries Transparency Initiative (EITI).\u003C/li\u003E\r\n\u003C/ul\u003E\r\n"},"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112/slider/promo"},{"organism":"PromoSimple","color":"brand1-solid","model":{"title":"2012","text":"\u003Cul\u003E\r\n\u003Cli\u003EFirst voluntary publication of tax payments in 14 countries.\u003C/li\u003E\r\n\u003Cli\u003EPublication of Shell's Approach to Tax.\u003C/li\u003E\r\n\u003C/ul\u003E\r\n"},"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112/slider/promo_copy"},{"organism":"PromoSimple","color":"brand1-solid","model":{"title":"2016","text":"\u003Cul\u003E\r\n\u003Cli\u003EFirst publication of Payments to Governments Report in line with European regulations (covering exploration and production activities).\u003C/li\u003E\r\n\u003C/ul\u003E\r\n"},"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112/slider/promo_copy_1925943365"},{"organism":"PromoSimple","color":"brand1-solid","model":{"title":"2017","text":"\u003Cul\u003E\r\n\u003Cli\u003EPublication of Shell UK Tax Strategy and Statement on Tax Evasion.\u003C/li\u003E\r\n\u003Cli\u003EShell's first country-by-country report submitted to tax authorities.\u003C/li\u003E\r\n\u003C/ul\u003E\r\n"},"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112/slider/promo_copy_44989376"},{"organism":"PromoSimple","color":"brand1-solid","model":{"title":"2018","text":"\u003Cul\u003E\r\n\u003Cli\u003EPilot International Compliance and Assurance Programme.\u003C/li\u003E\r\n\u003Cli\u003EShell commits to The B Team Responsible Tax Principles.\u003C/li\u003E\r\n\u003C/ul\u003E\r\n"},"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112/slider/promo_copy_copy"},{"organism":"PromoSimple","color":"brand1-solid","model":{"title":"2019","text":"\u003Cul\u003E\r\n\u003Cli\u003EFirst publication of Shell's Tax Contribution Report.\u003C/li\u003E\r\n\u003C/ul\u003E\r\n"},"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112/slider/promo_copy_192594336"},{"organism":"PromoSimple","color":"brand1-solid","model":{"title":"2022","text":"\u003Cul\u003E\r\n\u003Cli\u003EShell helps develop and signs up to the Tax Governance Code in the Netherlands with members of the VNO-NCW industry association.\u003C/li\u003E\r\n\u003C/ul\u003E\r\n"},"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112/slider/promo_copy_192594336_476898028"}],"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112/slider","model":{}},{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112/text_565002889","model":{"text":"\u003Cp\u003EOur participation in the development of The B Team Responsible Tax Principles reflects our ambition to align our tax strategy more closely with emerging best practice.\u003C/p\u003E\r\n\u003Cp\u003EOur \u003Ca href=\"https://www.shell.com/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/tax-contribution-report.html\" target=\"_self\"\u003Emost recent Tax Contribution Report\u003C/a\u003E and future publications aim to demonstrate how we are applying our Responsible Tax Principles.\u003C/p\u003E\r\n"}}],"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1096635112","model":{"title":"Transparency timeline"}},{"organism":"Container.Section","color":"inherited","children":[{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1862902086/text","model":{"text":"\u003Cp\u003EWe welcome the opportunity to work with others in areas of shared interest. Our approach to tax considers the interests of relevant stakeholders. Through engagement with thought leaders, other companies, investors and civil society, we stay informed of developments that may impact our business.\u003C/p\u003E\r\n\u003Cp\u003EWe also regularly engage with policymakers to support the development of tax rules and regulations based on sound tax policy principles. In this way, we hope to contribute to the development of fair, effective and stable tax systems.\u003C/p\u003E\r\n\u003Cp\u003EWe also provide constructive input to industry groups and international organisations, such as the Extractive Industries Transparency Initiative (EITI), The B Team Responsible Tax Working Group (B Team) and Business at OECD, an international business network.\u003C/p\u003E\r\n"}}],"id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section_1862902086","model":{"title":"Open to dialogue"}},{"organism":"Container.Section","color":"inherited","children":[{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/corporate/global/en_gb/what-we-do/our-strategy/sustainability/our-approach/tax-transparency/jcr_content/root/main/section/text","model":{"text":"\u003Cp\u003EShell’s approach to tax supports our UK tax strategy and is published in compliance with Finance Act 2016 s161 Schedule 19. 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