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Informed debate and decision-making

Shell engages in advocacy on tax matters to provide policymakers with commercial insights to inform debate and decision-making. We share our position with the relevant governments and policymakers on matters which affect us, our employees, customers, shareholders or local communities, in accordance with our values and the Shell General Business Principles.

Shell recognises that any advocacy should not improperly influence decisions and should never be misused for any corrupt or illegal purpose. Shell companies do not make payments to political parties and organisations or their representatives and do not participate in party politics. For further information, see the Annual Report and Accounts.

Governments are responsible for their fiscal policy and resulting laws. We respect the roles and responsibilities of the institutions and organisations we engage with.