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Taxation
It is important that enterprises contribute to the public finances of host
countries by making timely payment of their tax liabilities. In particular,
enterprises should comply with the tax laws and regulations in all countries in
which they operate and should exert every effort to act in accordance with
both the letter and spirit of those laws and regulations. This would include
such measures as providing to the relevant authorities the information
necessary for the correct determination of taxes to be assessed in connection
with their operations and conforming transfer pricing practices to the arm’s
length principle.