Fortum’s tax policy aims to identify simple and cost-efficient solutions to manage taxes in a sustainable manner. Fortum’s tax policy is based on a principle that tax is a consequence of business and that compliance with tax rules and legislation and transparency result in a correct tax contribution. This policy leaves no room for artificial or other aggressive solutions. Fortum is continuously following the development of tax related issues and their impact on the Group and maintains an active dialogue with tax authorities in unclear cases. Tax-related issues are communicated openly both internally and externally and Fortum’s tax footprint is published annually.