| Before | After | ||
|---|---|---|---|
| 129 | We view the payment of tax as a core part of our social responsibility and our contribution to the global economies in which we operate. | ||
| 133 | As the global tax landscape evolves, we continue to invest in our people and technology to ensure compliance with complex international standards, including the OECD’s Pillar Two (Global Minimum Tax) requirements. | ||
| 133 | Day-to-day responsibility is delegated to the Group VP Tax, who sits on a series of Committees which provide a forum to share tax updates to the CFO and Board. | 135 | Day-to-day responsibility is delegated to the Group Head of Tax, who is a member of multiple committees which allow for timely consideration of tax issues and to update the CFO and Board. |
| 134 | The Group VP Tax is supported by an experienced tax team. | 136 | The Group Head of Tax is supported by an experienced global tax team. |
| 138 | We maintain robust systems to ensure accuracy in our reporting. | ||
| 137 | Checkout.com operates a tax risk framework to ensure we have the appropriate people, processes, controls and systems in place to proactively manage tax risk. | 140 | Attitude to tax planning and level of risk: Checkout.com operates a tax risk framework to ensure we have the appropriate people, processes, controls and systems in place to proactively manage tax risk. |
| 138 | Attitude to tax planning and level of risk: Checkout.com has a low appetite for tax risk. | 141 | Checkout.com has a low appetite for tax risk. |
| 140 | We do not pursue tax planning initiatives that are considered aggressive or out of line with the principles set out in this tax strategy. | 143 | We do not pursue tax planning initiatives that are considered aggressive, artificial or out of line with the principles set out in this tax strategy. |
| 141 | Relationship with HMRC and other stakeholders: Checkout commits to having an open, collaborative and transparent relationship with His Majesty’s Revenue and Customers (‘HMRC’) and other stakeholders, including our auditors and financial regulators. | 144 | Our transfer pricing is conducted on an arm’s length basis, reflecting the commercial reality of our global operations. |
| 145 | Relationship with HMRC and other stakeholders: Checkout commits to having an open, collaborative and transparent relationship with His Majesty’s Revenue and Customs (‘HMRC’) and other stakeholders, including our auditors and financial regulators. | ||
| 144 | Scope of this tax strategy: This tax strategy applies to our UK companies, Checkout Ltd and Checkout Technology Ltd, in relation to the year ended 31 December 2024. | 148 | Scope of this tax strategy: This tax strategy applies to our UK companies, Checkout Ltd and Checkout Technology Ltd, in relation to the year ended 31 December 2025 (and remains in effect for the 2026 period until further update). |
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