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3 May, 2022

Global Tax Strategy

About S&P Global

S&P Global (NYSE: SPGI) provides essential intelligence. We enable governments, businesses and individuals with the right data, expertise and connected technology so that they can make decisions with conviction. From helping our customers assess new investments to guiding them through ESG and energy transition across supply chains, we unlock new opportunities, solve challenges and accelerate progress for the world.

We are widely sought after by many of the world’s leading organizations to provide credit ratings, benchmarks, analytics and workflow solutions in the global capital, commodity and automotive markets. With every one of our offerings, we help the world’s leading organizations plan for tomorrow, today. 

Global Income Tax Policy

This Income Tax Policy (“Policy”) sets out S&P Global’s approach to conducting its tax affairs and dealing with tax risk.  S&P Global’s Tax Group is accountable for the implementation of the Policy and the overall management of corporate income taxation of the company.  The Policy is reviewed and approved periodically by the Finance Committee of S&P Global, which also reviews significant tax matters as appropriate.

This Policy is guided by S&P Global’s core values of Integrity, Excellence, and Relevance.  These values reflect an ongoing commitment to our employees, customers, and the brands of S&P Global  https://www.spglobal.com/en/who-we-are/

S&P Global employs appropriately qualified and experienced tax professionals to manage its tax affairs in accordance with this Policy, seeking external expert advice when required.  The Tax Group maintains controls and governance policies to ensure compliance with both the spirit and the letter of the tax laws in each jurisdiction in which the company operates. S&P Global is committed to transparency in its dealings with tax authorities and strives to be collaborative in resolving tax controversies. 

S&P Global believes that it should pay the amounts of tax legally due. S&P Global does not employ planning that lacks commercial substance and is committed to undertaking transfer pricing using the arm’s length principal.  Further, S&P Global does not undertake transactions to artificially transfer value to low tax jurisdictions and does not use secrecy jurisdictions, or so-called “tax havens,” for tax avoidance.

S&P Global seeks to reduce the level of tax risk arising from its operations by ensuring that reasonable care is applied in relation to all processes which could materially affect its compliance with its tax obligations. S&P Global’s approach to tax risk follows the same principles that apply to all other business risks within the company. Diligent professional care and judgement is applied in assessing tax risks, including corroboration by external advisors where appropriate, in order to arrive at well reasoned conclusions on how these risks should be managed.


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