Scope
This tax strategy applies to HH Global Enterprise Network Limited and to all UK and non-UK companies within the HH Global Group (collectively referred to as “HH Global”), for the period from 1 April 2022 to 31 March 2023.
The publication of our tax strategy is regarded as complying with our duty under paragraph 16(2) of Schedule 19 of the Finance Act 2016.

Introduction
HH Global is a tech-enabled, creative production and procurement partner that delivers big impact for big ideas across the globe. With +4,500 experts in every market and a thirty-year track record of success, we help the biggest brands on the planet achieve stronger, more sustainable growth. Across every channel. At the speed of modern business. With an unmatched supply chain, a growing suite of tech tools and data insights—we make our clients’ brilliant ideas unmissable everywhere.

Governance arrangements and risk management
Ultimate responsibility to determine and implement our approach to risk management and governance arrangements in relation to UK taxation resides with HH Global’s Board of Directors. The responsibility for implementing it rests with our Group Tax Director who reports to the Group Chief Financial Officer. The Group Chief Financial Officer reports regularly, or on an ad hoc basis if required, to the Board and Audit Committee on such matters. The group tax strategy is applied consistently to all companies within the HH Global group.
HH Global maintains robust internal policies, procedures, training, and compliance to support its tax control framework and manage risk, overseen by our Director of Internal Audit. Our governance structure ensures that tax decisions are made by our in-house group tax team to ensure a consistent professional standard across our whole business.
The in-house tax team are responsible for monitoring and managing appropriate control procedures to ensure compliance processes are robust and adhere to internal and external requirements. We use external advisers to support our tax compliance processes including for preparation of tax computations and returns. Tax sensitive judgments will be made based on a reasonable interpretation of relevant information, in full knowledge of relevant tax law and, where appropriate, take account of external tax advice.

Attitude towards tax planning
HH Global commits to high standards of personal conduct and business integrity around the world, governing itself with equally high standards, applying the HH Global Code of Business Ethics and corporate responsibility policies that enhance our corporate value.
We believe that paying the right amount of tax is part of building sustainable growth for us, and the wider society. We are fully committed to comply with the applicable legal and regulatory requirements in the areas in which we operate.
We conduct transactions between group companies on an arm’s length basis in accordance with OECD principles. In the context of an increasingly complex international tax environment, our tax planning focuses on eliminating double taxation and ensuring the tax consequences of any business structuring or arrangements are communicated appropriately to management before decisions are made.
Whilst we may seek tax reliefs in accordance with the applicable tax legislation, our tax affairs are structured in a way which ensures that we never engage in artificial transactions, or transactions that lack commercial substance. We always fully consider the impact our actions may have on our brand, our relationships with key stakeholders, such as the tax authorities, and the wider community.

Level of risk in relation to taxation the group is prepared to accept
HH Global aims to always minimize the level of risk in relation to UK and non-UK taxation. We are not prepared to accept a level of risk that exposes us to reputational harm, or which could adversely impact our relationship with HMRC or other tax authorities. However, given the scale of our business and the complexity of tax legislation, it is inevitable that tax risks will arise. To ensure that the level of risk is kept as low as possible, risk management policies and governance arrangements are in place, including policies specifically relating to tax that must be adhered to for all tax types.

Relationship with HM Revenue + Customs
HH Global believes in having an open, professional and constructive working relationship with HMRC and other tax authorities and will work collaboratively to build a position of mutual trust.
We seek to co-operate with HMRC at all times and to deal with issues in a timely and collaborative manner. Should conflicts in opinion occur with HMRC regarding the application of the law, HH Global’s primary objective is to resolve such issues in an efficient manner, through open and honest professional fact-based dialogue, with reference to relevant legislation and case law.
This is our same approach for all tax authorities in the jurisdictions we operate in.

Criminal Finance Act 2017 – Failure to prevent the facilitation of tax evasion
HH Global will ensure suitable procedures are in place to prevent or minimize the risk of its employees, agents, suppliers or other third parties associated with HH Global facilitating tax evasion as reflected in the Criminal Finance Act 2017. HH Global will undertake, and periodically refresh, a risk-based assessment of its business activities to identify such risks and ensure that the procedures put in place are, and continue to be, sufficient.

Approved by the Board of Directors: 24 May 2022