✓  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’s length principle
✓ A commitment not to use secrecy jurisdictions or so-called "tax havens” for tax avoidance
✓ An approval process of the tax policy by the board of directors