Corporate tax governance

Towards a sustainable and transparent taxation strategy in times of fundamental change.

Tax governance on the management agenda

Interest in taxes from the political arena and society at large is considerable. Enterprises need to take account of numerous international developments and initiatives, both tax related and non-tax related. The strategic role for taxation has changed markedly and the risk of reputational damage deserves our attention. Tax strategy has become part of the licence to operate. Consequently, tax is no longer the exclusive domain of the tax department, but of the wider group of stakeholders and it takes a prominent place on the management agenda. PwC can assist you in setting up an effective corporate tax governance.

Sustainability strategy

Taxation is increasingly being seen in the context of the business's corporate strategy and sustainability goals. Encouraged by multiple stakeholders, taxation is no longer purely considered a cost item, but also an instrument to benefit society and meet the Sustainable Development Goals (SDGs) of the United Nations. As a result, directors and supervisory officers are also closely examining their own tax policies.


Furthermore, the modernisation of the international tax system is in full swing. The aims of multilateral guidelines include preventing tax avoidance and the guidelines themselves are leading to increased tax integrity and transparency. Some enterprises are limiting themselves to mandatory legal transparency measures, such as sharing a country-by-country report with the Tax and Customs Administration. Others, on the other hand, are going further by publishing their tax strategies online and making Total Tax Contribution analyses available to the public, for example.

Stakeholder dialogue

Once businesses realise the value their stakeholders attach to transparency, they often elect for greater transparency than is legally obliged. In doing so, they enter into a dialogue with a broad group of interested parties, including supervisory board members, investors, employees and customers. This also fits in with the trend surrounding corporate governance: the company objectives for value creation for shareholders is being broadened to long-term value creation for all stakeholders and for the community in which the company is active.

Tax governance supports a sustainable taxation strategy

Tax governance allows enterprises to adopt a sustainable taxation policy. Tax governance includes the formulation of a long-term tax strategy, clear roles and responsibilities and tax risk management. Finally, transparency reports are being produced that an independent party can provide assurance as a way of increasing value for stakeholders. Would you like to find out more? Get in touch with us without any obligation for more information.


Our publication on corporate tax governance and sustainable taxation: This is the moment for organisations, together with their stakeholders, to place taxation within the context of their purpose, values and sustainable business strategies. A strategic and systematic long-term tax governance approach is key for the strategic positioning of tax.


Country overview

This module provides a helicopter view of examples of corporate tax guidance schemes and initiatives from a number of countries around the world.



A module with interviews with professor Mervyn King, professor Jaap Winter and professor Leen Paape, experts in corporate (tax) governance.


GRI and UN PRI tax requirements

A module with two examples of tax reporting criteria of the Global Reporting Initiative tax standard ‘207: Tax 2019’ and of the UN Principles of Responsible Investment with its Investor Recommendations on Tax Disclosures.

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Marc Diepstraten

Marc Diepstraten

Partner, PwC Netherlands

Tel: +31 (0)65 317 73 03

Edwin Visser

Edwin Visser

Partner, PwC Netherlands

Tel: +31 (0)62 294 38 76