As year-end is approaching, many multinationals take this opportunity to review, and revise accordingly, their global tax policies/principles. Additionally, UK also has an requirement to publish the company’s UK tax principles, which is usually a subset of the global policy.
Global tax policies/principles are generally approved by the Board of Directors, although not an express requirement, however it is a Best Practice.
Examples include Unilever, Siemens Gamesa, Siemens, Shell, Mars and Starbucks, which are all in the public domain.
https://www.unilever.com/sustainable-living/what-matters-to-you/tax.html
Click to access corporate-tax-policy.pdf
Click to access siemens-tax-code-of-conduct-and-tax-policy.pdf
https://www.shell.com/sustainability/transparency/shells-approach-to-tax.html#
https://gbr.mars.com/about/tax-strategy
Click to access 77CB10D4E6DD403A92D568DE90148166.pdf
Strategizing Multinational Tax Risks 
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