The Total Tax Contribution Framework (the Framework) has a relevance today that could not have been foreseen when it was developed over ten years ago. In the intervening years, the Framework has been developed as a voluntary framework. As the debate around company taxes continues to gather momentum, it’s more important than ever that disclosures are made on a consistent basis.
Questions have been raised about the treatment of particular payments to governments. Below we discuss the difficult and contentious areas that we have addressed and the view that we have taken on these areas.
We will update and add to these questions on this web page. Please contact Andrew or Janet (see contacts at the bottom of the page) with comments or additional questions.