伊克维亚（英国）税收方法
Introduction
This document sets out IQVIA’s approach to taxation in accordance with UK legislation as set out in Schedule 19 Part 2 Finance Act 2016.
IQVIA shares the vision to drive healthcare forward by being committed to providing solutions that enable healthcare companies to innovate with confidence and maximize opportunities. We do this via breakthroughs in insights, technology, analytics and human intelligence that bring the advances in data science together with the possibilities of human science.
伊克维亚的诚实，正直和道德行为的基本价值是我们所做的一切的核心，是我们在英国和全球征收税收方法的基础。为了满足英国法律规定的新要求，并支持我们的税收方法的透明度，本文件规定：
- 我们的治理，风险管理和合规方法
- 我们的税收计划方法
- Our relationship with tax authorities
- The level of tax risk we are prepared to accept
IQVIA is committed to responsible tax management and transparency across our global operations.
我们的治理，风险管理和合规方法
我们已经建立并维护了强大的政策，系统和合规流程，以确保我们的税收申请的完整性，以及在英国以及我们内部运营的所有领土上的及时，准确的税款。这包括确保我们的税收和金融专业人员需要适当地管理我们的税收状况，并以适当的勤奋和技术专长进行税收合规。
我们维护有关转让定价等关键流程的有记录的税收政策和程序，每年对这些税收定价等关键流程进行审查，以与当地和国际税法有关。商业税收流程与IQVIA业务的其余部分一样，要受到相同水平的内部控制，行为守则，内部审计，萨班斯 - 奥克斯利404要求和外部审计。我们的税收职能是更广泛的财务职能的一部分，与我们的业务和财务团队紧密合作，以确保员工遵守世界各地的这些政策。
我们的税收职能由我们的全球副总裁税，向IQVIA的首席财务官报告，并共同领导我们的税收政策和税收方法的设定和维护。根据对一般业务环境，业务运营以及税法法规的变化，定期审查我们的税收方法。CFO和副总裁税定期向董事会审计委员会报告。
我们的税收计划方法
Substantive business transactions and commercial activity including mergers and acquisitions, divestments and inter-company transactions determine our approach to tax planning and consequent tax liabilities.
我们在适当的情况下访问政府赞助的税收激励措施，并符合我们的业务活动（例如R＆D税收抵免）。
We apply the principles endorsed by the Organisation for Economic Co-operation and Development (OECD) and other national tax legislation to undertake our inter-company transactions on an ‘arm’s length’ basis, supported with economic analysis and reports.
Our relationship with tax authorities
We seek to develop and maintain a professional working relationship with HMRC and taxing authorities around the world. We are open and transparent about our tax affairs and significant transactions and we work cooperatively to resolve issues in a positive and professional manner.
我们确保可以访问相关信息，以证明我们的税收程序，退货和付款的完整性。
The level of tax risk we are prepared to accept
Our processes, policies and governance operate to ensure compliance with tax laws and regulations in the territories where we operate and are designed to identify and mitigate tax risks. Where our business and commercial activities give rise to complexity or uncertainty, we will seek external professional advice to help reduce any associated tax risk. In the event that applicable tax laws and regulations are subject to interpretation, we seek appropriate assurance from external professionals regarding the position taken and if appropriate enter into advanced pricing agreements (APA) or mutual agreement procedures (MAP) with governments.
We require all employees to comply with relevant and applicable laws and regulations and behave in accordance with IQVIA’s Code of Conduct, Doing the Right Thing.