Tax & Fiscal Integrity Principles

Tax & Fiscal Integrity Principles

And make the scope clear.

F. Manous McBai supports lawful and commercially legitimate approaches to taxation and fiscal structuring.

We do not advise clients to evade tax, conceal taxable income or assets, or facilitate fraudulent or dishonest arrangements.

Our principles

Lawfulness
We comply with applicable tax and regulatory requirements.

Transparency
We do not knowingly facilitate arrangements based upon concealment or deception.

Commercial substance
We distinguish legitimate commercial structuring from artificial arrangements designed primarily to frustrate lawful taxation.

Risk awareness
Clients should understand the possibility that tax authorities may challenge a structure even where a transaction has a commercial rationale.

Professional integrity
Where specialist tax advice is required, we work with appropriately qualified tax professionals.