Setting out the core principles for what we stand for across our global tax network
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—across all our member firms—to act ethically and professionally when advising clients on tax matters.
Our Global Tax Code of Conduct (Tax Code) sets out the core principles for what we stand for in tax—what we do, how we act and who we act for—when providing clients with objective and high-quality tax advice. These core principles hold us to account. We do the right thing. We live by our values. We aim to build trust in society and solve important problems.
The Tax Code outlines:
Our role as trusted business advisors
We provide objective tax advice that is supported by a credible basis in tax law. We’re here to help clients navigate the broader business environment—considering the economic, commercial, transparency and reputational impacts of their tax decisions. Together, we work towards informed choices and stronger, more transparent outcomes.
‘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.’
Brad Silver - Global Tax and Legal Services Leader
Stella Amiss - PwC Global Tax and Legal Services Managing Partner and COO
Our commitment to a well-functioning tax system
Tax is a matter of public interest. As tax advisors, we recognise our role in enhancing the strength and effectiveness of the tax system. We bring our expertise to the table—always aligned with our values, purpose and legal requirements—working together to support a robust tax system that serves the public interest.
‘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 culture of speaking up and accountability
We believe in ethical and professional behaviour—always. We encourage transparency and accountability, creating a space where you can raise concerns about anything that doesn’t align with our purpose and values. Together, we build a stronger, more open environment.
‘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.’
Astrid Bauer - Global Tax and Legal Risk and Quality Leader
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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