All Tax articles – Page 2
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Engagement guide
How to engage companies on tax-related topics: questions for management and the board
The list of questions proposed in this section can be used to research the company’s tax profile based on current financial or sustainability reporting.
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Engagement guideHow to engage companies on tax-related topics: identifying red flags in your portfolio
Step one: engagement candidates: identifying red flags in portfolio companies Large tax gap A good indicator of potential earnings risk is the difference between the effective tax rate on a company’s income statement and the weighted average of statutory rates based on the firm’s geographic sales mix8. Although the mismatch ...
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Engagement guide
Aggressive tax planning: noticing the signs
Before engaging with companies on their tax practices, investors need to develop a good understanding of the main strategies that can be used by companies to reduce tax payments.
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Engagement guideWhy and how to engage on corporate tax responsibility
The business case for responsible investors to explore the long-term implications of tax-related risks is multifaceted.
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Engagement guide
Engaging on corporate tax responsibility: what's next?
Investors should be asking companies for better disclosure on their tax practices, to further understand if and how companies and their boards identify and respond to taxrelated risks, and government and other stakeholders’ expectations.
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