in all the countries where the Group operates, it manages its tax matters in a pro-active manner: pp it does not use contrived or abnormal structures that are intended for tax avoidance, have no business justification (tax haven) and do not meet the spirit of local or international law, pp it strives to meet a two-fold objective: increases the values created for its shareholders and comply fully with all relevant legal and regulatory requirements in line with stakeholder expectations; 4.