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Electric S.A. Policy regarding the avoidance and combating conflicts of interest Ensuring measures to prevent and combat conflicts of interest within the Electric Group Cod: ESCP2 Ed. 1, Act. 1 Page:

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What is policy regarding form avoidance?

The policy regarding form avoidance refers to regulations intended to prevent taxpayers from using legal strategies to circumvent tax obligations by avoiding reporting income or claiming deductions improperly.

Who is required to file policy regarding form avoidance?

Taxpayers and businesses that engage in transactions or arrangements that could potentially be viewed as tax avoidance are required to file disclosures related to policy regarding form avoidance.

How to fill out policy regarding form avoidance?

To fill out the policy regarding form avoidance, individuals or entities must complete the prescribed forms accurately, providing detailed descriptions of the transactions involved, their purpose, and any relevant financial information as required by the tax authority.

What is the purpose of policy regarding form avoidance?

The purpose of the policy regarding form avoidance is to ensure transparency in tax reporting, to deter abusive tax avoidance schemes, and to enable tax authorities to assess compliance with tax laws.

What information must be reported on policy regarding form avoidance?

Information that must be reported includes the nature of the transactions, the parties involved, financial amounts, and any other relevant details that may indicate potential tax avoidance.

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