政府的税收策略

Statkraft is committed to responsible business practices and to combat climate change. We do business globally, and our vision is to provide pure energy. Statkraft’s business strategy is based on the premise of safe, ethical and responsible operations. mg线上电子游戏的可持续发展方法不断发展, along with our business strategy and international developments.

Statkraft pursues a tax strategy that is principled, transparent and sustainable. We comply with tax law and practice in all of the countries in which we operate. We believe that a responsible approach to tax is essential to the long-term sustainability of the societies where we have activities and our business across the globe.

Statkraft’s fundamental principles for responsible behaviour are described in our 行为准则 由董事会批准的. The Code applies to all companies and employees in the Statkraft Group and our approach to tax aligns with this.  

mg线上电子游戏对税务筹划的态度

Statkraft approaches tax in a way that is aligned with our business strategy and that aims at reducing business complexity and cost. We do not engage in artificial tax arrangements and actively consider all implications of tax planning.

All tax planning must comply with the Group’s Tax Optimization and Structuring framework that governs our approach to tax planning and is subject to robust review and approval processes. mg线上电子游戏的框架规定，所有税务规划必须:

• 支持真正的商业活动;
• Rely on full disclosure of the facts and circumstances to the relevant tax authority;
• Not use tax regimes considered as “harmful” by the OECD or EU.

We apply the arm’s length principle to intercompany transactions, 符合最佳实践指南, unless local rules require the application of other pricing mechanisms.

We do not use tax havens to avoid tax and only establish an entity in a nil or low-rate jurisdiction for substantive and commercial reasons. This means we pay tax according to where value is created within the normal course of our commercial activities.

税务风险管理和治理安排

Tax is a core part of our corporate responsibility and governance and is overseen by the Board of Directors. The day to day management of Statkraft’s tax affairs is handled by a centralised global tax team. The tax team is involved in all significant business developments so we can assess any potential tax consequences of our decisions in advance.

We employ appropriately qualified and trained tax professionals with the necessary levels of expertise and knowledge. We constantly monitor updates and changes to tax legislation to assess their impact on the Statkraft Group.

Statkraft has an established quarterly procedure in place for tax risk management that facilitates appropriate identification, 测量, 税务风险的管理和报告. Where there is significant uncertainty or complexity in relation to a risk, external advice may be sought in accordance with our internal framework.

We proactively manage tax issues and risks in a way that maximises shareholder value after tax while operating in accordance with applicable legislations and Statkraft’s 行为准则.

合规

We have a clear responsibility to comply with the laws in the countries where we operate. 在税收立法方面, we choose to do this by aiming not only to comply with the letter of the law, 但也与政策的潜在意图有关. Statkraft has one centralised and uniform approach to the interpretation of the tax rules which is handled on a group level.

We continuously evaluate our tax processes and controls to ensure we are compliant with local and international standards relevant to our business. Complying with tax rules can be complex as the interpretation of legislation and case law may not always be clear cut and may change over time. mg线上电子游戏试图通过采取强有力的措施来管理这种固有的税务风险, well-documented technical positions to prevent unnecessary disputes.

与税务机关打交道的方法

We are committed to ensure full compliance with all statutory obligations and full disclosure to tax authorities. We engage with tax authorities with honesty and integrity and seek to establish a relationship based on mutual respect, 透明度和信任. We work collaboratively with tax authorities wherever possible to resolve disputes and obtain certainty, but we are prepared to litigate where we disagree with a ruling or decision.

We engage constructively with governments on the development of tax systems, legislation and administration either directly or through 行业 associations as appropriate. We believe that more informed and sustainable outcomes are achieved where governments openly consult with 行业 and other affected stakeholders.