Article Index



Transparency goes beyond the observation of all applicable laws, rules, regulations and disclosure requirements. It requires the proactive consideration of the provision of information to tax authorities in respect of tax relevant facts and circumstances if they will aid the resolution of the matter under discussion.

For example if information not available in a territory is requested, Vodafone will not ‘hide’ behind territorial borders or the absence of legal obligations but will take reasonable efforts to provide the relevant fact based information.

This is a fundamental element of our aim to develop and foster good working relationships with tax authorities.

There is however a limit to proactive transparency where over time a relevant tax administration does not show it is willing to make its own contribution to a good and professional working relationship with Vodafone.