Tax Avoidance Practices assesses the strategies and structures a company uses to legally minimise its global tax burden, and how those practices align with evolving regulations and stakeholder expectations for fair tax behaviour. It covers:

• use of transfer-pricing arrangements, hybrid instruments, intra-group financing, intellectual-property migration and treaty shopping to shift profits to low- or no-tax jurisdictions;
• reliance on tax holidays, incentives and rulings obtained from specific countries - especially where economic substance is limited;
• monitoring of developments such as the OECD Pillar Two 15 % global minimum tax, anti-hybrid rules, controlled-foreign-company (CFC) regimes and public country-by-country reporting (CbCR);
• governance, risk-assessment and board oversight mechanisms that determine the company’s appetite for aggressive planning and ensure compliance with its responsible-tax policy;
• transparency of tax-planning approaches in financial statements and sustainability reports, enabling stakeholders to evaluate sustainability and reputational risk alongside financial efficiency.