Arup’s tax strategy aligns to the aims set down by our Founder, Sir Ove Arup. These values are fundamental to the way we operate.

We recognise that paying and collecting taxes arising from our activities is an important part of how our business contributes to the communities in which we operate. We always aim for effective compliance with our tax strategy.

1. Tax management

The Global CFO has overall responsibility for all tax matters with the day to day management of our tax aspects delegated to our internal Tax function. The approach to managing tax is to be integral to the wider business whilst ensuring we remain compliant with all relevant laws in the countries in which we operate..

There are two key areas in which the strategy is delivered:

Tax compliance

In delivering the Arup’s tax compliance requirements, we aim to pay the right amount of tax when it becomes payable. We disclose to tax authorities, in a timely manner, any underpayments or inadvertent errors/omissions in tax returns. We are committed to ensuring arm’s length transactions between the Arup Group, as well as striving towards declaring profits in places of economic substance. We are not engaged in profit shifting, artificial structuring or presences in low-tax or no-tax jurisdictions that aren’t underpinned by genuine commercial activity. The Country by County Report (CbCR) relating to financial year ending March 2023 is published to support our commitment to being transparent in our tax affairs.

Tax planning

We aim to be an ethical corporate citizen and pay tax in the right way. The attitude to tax planning is guided by Arup’s core values, which result in avoiding aggressive interpretation of tax laws. Where relevant, we utilise legitimate tax incentives offered by governments provided they align in substance with our commercial activities.

2. Use of external advisers

Arup uses external advisers to provide tax technical expertise and additional resources based on an assessment of risk and requirements.

3. Relationship with tax authorities

The Tax function manages the relationships with tax authorities, and we are committed to being transparent and proactive in our dealings with the authorities. We seek to resolve issues with tax authorities in an open, collaborative, and professional manner.