Goldman Sachs Statement on Tax Compliance

It is Goldman Sachs policy to pay taxes due and report relevant tax information as required. Accordingly, we endeavor to report required tax information regarding the firm, its clients, employees and vendors in accordance with the laws and regulations of the jurisdictions in which we operate, and to pay all taxes due and owing by the firm.

Similarly, Goldman Sachs policy prohibits tax evasion or the facilitation of tax evasion.  As a matter of policy, employees of the firm are prohibited from assisting anyone, including clients or vendors, in evading taxes or failing to accurately report tax information to relevant tax authorities. We also expect vendors to ensure the same of their agents, subcontractors, intermediaries and workers by adopting, maintaining and implementing reasonable processes that prevent such conduct.

We are committed to complying with all the applicable laws, rules and regulations in the markets in which we operate and, in particular, with Automatic Exchange of Information requirements; the US Foreign Account Tax Compliance Act; and the EU Mandatory Disclosure Rules, which are measures designed and introduced by governments to combat tax evasion and to facilitate tax transparency.