{"values":["A commitment to compliance with the spirit as well as the letter of the tax laws and regulations in the countries in which the company operates","A commitment not to transfer value created to low tax jurisdictions","A commitment not to use tax structures without commercial substance","A commitment to undertake transfer pricing using the arm\u2019s length principle","A commitment not to use secrecy jurisdictions or so-called \"tax havens\u201d for tax avoidance","An approval process of the tax policy by the board of directors","Others"]}