Living by our values as tax professionals
In addition to following our Global Code of Conduct, we expect our people, in every PwC member firm, to behave ethically and professionally when advising clients on tax matters.
Our Global Tax Code of Conduct (Tax Code) sets the core principles of what we stand for in Tax—what we do, who we act for and how we act—when providing clients with objective and high quality tax advice.These principles hold us accountable to do the right thing and live by our values and purpose to build trust in society and solve important problems.
The Tax Code sets out:
Our role as trusted business advisors
We provide objective tax advice that is supported by a credible basis in tax law. As trusted advisors, we help clients consider the broader business context including economic, commercial, transparency and reputational consequences of their tax decisions.
"The global tax landscape has changed dramatically. Enhanced public scrutiny, issues around trust, and greater regulatory complexity have significantly increased the challenges for our clients and for us. We are committed to providing objective, high quality tax advice and delivering sustained outcomes.”
Our support to a well-functioning tax system
Tax is a matter of public interest. As tax advisors we understand the role we play in drawing on our expertise and contributing to the soundness and effectiveness of the tax system. We do this in a manner that is consistent with our purpose and values, as well as the applicable legal and regulatory requirements.
“As tax advisors, our reputation depends on integrity and on assisting our stakeholders achieve high quality, sustainable value. In this role, we encourage the development of tax and legal systems in line with the public interest and offer our expertise to help identify ways in which these systems can deliver better outcomes for society.”
Our speak up culture and accountability
At PwC we expect our people to behave ethically and professionally all the time. We foster a culture of transparency and accountability and encourage our people to speak up and express their concerns on matters against our purpose and values.
“Regardless of our role at PwC, we all have the responsibility to act ethically in everything we do. We hold ourselves accountable for our actions and, similarly, expect everyone to feel safe in escalating matters that don’t seem right.”
Tax Code of Conduct for the Global PwC Network
Explore our Tax Code of Conduct
What we do matters
Explore PwC’s Code of Conduct
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