介绍

This 税收策略 addresses the management of tax risks arising for im体育APP材料技术 Group Limited and its subsidiaries.  Its principles apply to all Group companies and all entities under the control of the Group, 在世界范围内.  然而, the strategy presented here specifically addresses the UK position in accordance with the requirement to publish the group’s UK tax strategy under UK legislation, 是2016年金融法附表19.

This document has been approved by the Board of Directors of im体育APP材料技术 Group Ltd.

This tax strategy document is effective for the year ended 31 December 2022.

财务总监将每年对其进行审查, and any amendments will be approved by the Board of Directors.

我们如何管理英国税务风险

There are a number of tax risk factors arising from operating in a complex global environment, 包括: 

  • failure to keep abreast of continuously evolving tax legislation;
  • failure to adopt and implement transfer pricing legislative requirements;
  • failure to effectively manage the tax aspects of changes to the business, e.g. 兼并与收购. 

im体育APP seeks to minimise and manage tax risks by:

  • ensuring the members of the Tax Team have the necessary expertise and in-depth understanding of the business;
  • engaging external professional tax advisers, particularly when advice is required in relation to complex issues, the interpretation and application of complex tax legislation, or where the internal Tax Team do not have the necessary technical knowledge;
  • ensuring appropriate systems and controls are in place to accurately calculate and report tax liabilities.

The overall responsibility for tax compliance lies with the Board of Directors and includes responsibility for all direct and indirect taxes, 包括公司税, 增值税, 工资税, 进口关税和财产税.

The Board ensures there is an effective organisation and control environment in place for tax purposes by maintaining an internal tax function with relevant technical expertise and by appointing an Audit Committee to review the effectiveness of the risk management process.  The Group also has a Group finance function to evaluate ongoing risk management, governance and internal control processes and ensure these are operating effectively.

The Chief Financial Officer oversees the Group tax policies, procedures and controls.  专门的内部税务团队, 由税务署长领导, is responsible for the implementation of the Group’s tax strategy and supporting tax policies. 

我们对税务筹划的商业态度

The Board’s guiding principle is that the Group will be compliant with all local tax reporting obligations and will settle any tax liabilities as and when they fall due.  This approach applies to all territories in which the Group operates. 

然而, the Group always aims to operate in a tax efficient manner by utilising tax exemptions, 激励和救济, 在可用的范围内, 在商业经营活动中.g. 与R相关的税收抵免&D activities which is a common incentive available in certain jurisdictions.  我们接受适当的专业建议, 在需要时, to confirm the extent to which reliefs and incentives are available.

The role of the Tax Team within the Group is to work with the business to provide advice across all aspects of tax and ensure compliance with local laws, 规则, 规例及披露规定, to support the commercial needs of the Group and to create shareholder value.

The level of risk we are prepared to accept

The Board takes a low risk approach to the management of tax risks within the Group, 关注合规性. Transactions are always underpinned by legitimate business purposes and the Group will not undertake tax-based schemes which create artificial tax advantages.  Where uncertainties arise in interpretation of tax legislation, the Group engages third party expert technical advice to reduce risk as much as possible.

作为一家跨国企业, the Group is liable to taxation in multiple jurisdictions around the world and maintaining a good relationship with relevant tax authorities is paramount.   We will not undertake tax planning which could negatively impact our relationship with HMRC or any other tax authority around the world, or have an adverse impact on the Group’s reputation and brand.

In accordance with UK legislation introduced in the Criminal Finances Act 2017, the Group has issued a policy in respect of the Anti-Facilitation of Tax Evasion.

How we work with HMRC and other tax authorities

The Group works to develop and maintain a collaborative relationship based on trust and openness with HMRC, as well as with tax authorities in other jurisdictions.  We have a dedicated HMRC Customer Compliance Manager with whom our Tax Team are in regular contact.  We work proactively and professionally with HMRC to address uncertain tax positions, 它们存在的地方.   Should a disagreement or uncertainty arise, we seek to resolve the issues in a timely and collaborative manner and to the satisfaction of both parties.