Global Tax Code of Conduct

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:

Carol Stubbings

Carol Stubbings - Global Markets and Tax & Legal Services Leader

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.”

Brad Silver

Brad Silver - Managing Partner, Global Tax & Legal Services

Astrid Bauer

Astrid Bauer - Global Tax & Legal Risk & Quality Leader

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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Contact us

Carol Stubbings

Carol Stubbings

Global Chief Commercial Officer, PwC United Kingdom

Tel: +44 7739 874275

Brad Silver

Brad Silver

Global Tax & Legal Services Leader, PwC US

Tel: +1 917 373 0941

Astrid Bauer

Astrid Bauer

Global Tax & Legal Risk & Quality Leader, PwC Germany

Tel: +49 69 9585-1292