2024年8月15日发(作者：巫代桃)
Playing
our part
Pearson
Tax report 2016
ContentsIntroductionOur global
tax strategy
Financial
& tax data
Appendix
Contents
Introduction 2
Our global tax strategy 4
Taxation principles 4
Tax incentives and arrangements 6
Tax havens 6
Governance & risk management 7
Tax department 8
Public policy 9
Financial & tax data 10
Appendix 20
1
Introduction
Pearson’s mission is to help people
We also believe that in order to create long-
make progress in their lives through
term sustainable value for our shareholders,
learning. That mission informs how
we must deliver a benefit for the communities,
we invest, develop our products and
economies, and countries in which we work.
services, and measure our success.
A key principle that underpins us in being
a trusted partner is to operate ethically,
responsibly, and transparently. This
commitment covers a range of issues, such
as treating our suppliers as partners in
stimulating economic growth, paying our
Our strategy to deliver growth is to:
employees fairly, and also paying tax due.
1.
As part of our commitment to greater
transparency in how we run our business,
Be a trusted
Pearson is publishing detailed information
partner
on our tax on business profits around
the world.
Tax contributions—from individuals and
2.
businesses—are fundamental building
blocks of well-functioning societies. They
Reach more
provide funds for governments to invest
learners
in public services including education, to
create and maintain vital infrastructure,
and to address inequalities.
3.
Yet tax systems and rules, both domestic
Build a
and international, are often complex and
sustainable
difficult to understand for non-specialists.
business
Trust in large institutions, both in government
and in the private sector, has fallen, in part
2 Our Global Tax Strategy
ContentsIntroductionOur global
tax strategy
Financial
& tax data
Appendix
because companies can do more to be
transparent around tax contributions.
Strengthening and maintaining public
trust in the way businesses are taxed
is vital. Addressing the public concern
that some multinationals are not paying
Q. What types of tax does Pearson pay?
their fair share of tax requires both
A. We pay and collect a wide range of taxes. These
international tax reforms and better
include employee, property, and sales taxes.
This report focuses on tax on business profits.
efforts to improve public understanding
and awareness.
Q. How much corporation tax does Pearson pay?
A. In 2016, we paid £45 million in tax on
This report sets out, for the first time,
business profits. Pearson is going through a
Pearson’s approach to tax on business
period of transition with trading challenges,
transformation costs, and payments to fund
profits and the contributions we make
employee pensions. This impacts our profits
to public finances in the countries in which
and thus in 2016 our payments are lower than
we operate. We have attempted to publish
they have been in previous years.
relevant information about our largest
markets in an accessible way and to explain
Q. Why has Pearson chosen to release a
tax report?
complex issues of accounting or tax law
A. We believe that there is a need to strengthen
wherever possible. Where this report differs
public trust in the taxation system and that one
from Pearson’s annual report and accounts,
way companies can do this is by being open
we have sought to explain why this is.
about their tax practices.
Q.
2024年8月15日发(作者：巫代桃)
Playing
our part
Pearson
Tax report 2016
ContentsIntroductionOur global
tax strategy
Financial
& tax data
Appendix
Contents
Introduction 2
Our global tax strategy 4
Taxation principles 4
Tax incentives and arrangements 6
Tax havens 6
Governance & risk management 7
Tax department 8
Public policy 9
Financial & tax data 10
Appendix 20
1
Introduction
Pearson’s mission is to help people
We also believe that in order to create long-
make progress in their lives through
term sustainable value for our shareholders,
learning. That mission informs how
we must deliver a benefit for the communities,
we invest, develop our products and
economies, and countries in which we work.
services, and measure our success.
A key principle that underpins us in being
a trusted partner is to operate ethically,
responsibly, and transparently. This
commitment covers a range of issues, such
as treating our suppliers as partners in
stimulating economic growth, paying our
Our strategy to deliver growth is to:
employees fairly, and also paying tax due.
1.
As part of our commitment to greater
transparency in how we run our business,
Be a trusted
Pearson is publishing detailed information
partner
on our tax on business profits around
the world.
Tax contributions—from individuals and
2.
businesses—are fundamental building
blocks of well-functioning societies. They
Reach more
provide funds for governments to invest
learners
in public services including education, to
create and maintain vital infrastructure,
and to address inequalities.
3.
Yet tax systems and rules, both domestic
Build a
and international, are often complex and
sustainable
difficult to understand for non-specialists.
business
Trust in large institutions, both in government
and in the private sector, has fallen, in part
2 Our Global Tax Strategy
ContentsIntroductionOur global
tax strategy
Financial
& tax data
Appendix
because companies can do more to be
transparent around tax contributions.
Strengthening and maintaining public
trust in the way businesses are taxed
is vital. Addressing the public concern
that some multinationals are not paying
Q. What types of tax does Pearson pay?
their fair share of tax requires both
A. We pay and collect a wide range of taxes. These
international tax reforms and better
include employee, property, and sales taxes.
This report focuses on tax on business profits.
efforts to improve public understanding
and awareness.
Q. How much corporation tax does Pearson pay?
A. In 2016, we paid £45 million in tax on
This report sets out, for the first time,
business profits. Pearson is going through a
Pearson’s approach to tax on business
period of transition with trading challenges,
transformation costs, and payments to fund
profits and the contributions we make
employee pensions. This impacts our profits
to public finances in the countries in which
and thus in 2016 our payments are lower than
we operate. We have attempted to publish
they have been in previous years.
relevant information about our largest
markets in an accessible way and to explain
Q. Why has Pearson chosen to release a
tax report?
complex issues of accounting or tax law
A. We believe that there is a need to strengthen
wherever possible. Where this report differs
public trust in the taxation system and that one
from Pearson’s annual report and accounts,
way companies can do this is by being open
we have sought to explain why this is.
about their tax practices.
Q.