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Our approach to tax

Shell seeks to comply with the applicable tax laws in all the countries and locations in which we have a taxable presence. We respect both the letter and the spirit of these tax laws.

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Shell's Responsible Tax Principles

The payment of taxes is a vital part of our contribution to the countries and communities where we operate.

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We believe it is important to hold open dialogue on fiscal matters and we advocate fair, effective and stable tax systems. As a global business with substantial tax-paying and tax-collecting obligations, Shell contributes its experience and insight to discussions aimed at strengthening tax processes and control.

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Taxable presence
See Permanent establishment.
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