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Why Responsible Tax?

“No man is an island.” – John Donne

In today’s rapidly changing world, and as a result of the ongoing impacts of COVID-19, collective responses and government revenues are increasingly required for a global recovery and a sustainable investment in the future. At the same time environmental, social and governance (ESG) issues, including tax transparency, are rising higher both on leadership and citizens’ agendas globally.

Who pays what amount of tax, where and when are complex issues that require sustained and inclusive discussion.

Responsible Tax involves engaging in the debate on tax, looking to build consensus and understanding between business, decision-makers and civil society in a constructive and transparent way to help ensure outcomes are seen to be fair and effective.

Global Tax Principles

Principles for a Responsible Tax Practice bring to life KPMG's values and 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.

Latest content

Image of Global responsible tax – Will wealth taxes work?

Global responsible tax – Will wealth taxes work?

Held 20 November 2023

14 Feb 2024
10 min
Image of Part 2 | Putting Tax to Work: Tax Policy and the Changing Nature of Work

Part 2 | Putting Tax to Work: Tax Policy and the Changing Nature of Work

Global South

03 Jan 2024
7 min
Image of Part 1 | Putting Tax to Work: Tax Policy and the Changing Nature of Work

Part 1 | Putting Tax to Work: Tax Policy and the Changing Nature of Work

Global North

20 Dec 2023
7 min

Contributors

We are grateful to all of our contributors, including:

Rebecca Cagigao, Program Executive and Content Manager, Jericho Chambers

Rebecca Cagigao

Program Executive and Content Manager at Jericho Chambers

Grant Wardell-Johnson, Head of Global Tax Policy, KPMG International, KPMG International

Grant Wardell-Johnson

Head of Global Tax Policy, KPMG International at KPMG International

Robert Phillips, Author, Commentator & CEO, Jericho Chambers

Robert Phillips

Author, Commentator & CEO at Jericho Chambers

Chris Morgan, Global Leader for the KPMG Responsible Tax Program, KPMG LLP

Chris Morgan

Global Leader for the KPMG Responsible Tax Program at KPMG LLP

Julia Endres, KPMG in Germany

Julia Endres

at KPMG in Germany

Becky Knight, Manager, Global Tax Policy, KPMG International

Becky Knight

Manager, Global Tax Policy at KPMG International

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