Tax Policy: Financial Year Ending 31 December 2019
This policy applies to Arista Networks UK Limited, the Arista group's only taxable presence in the UK. Our tax policy encompasses the following elements:
- Commitment to compliance
We are committed to compliance with tax law and practice in the UK. This means accurately filing relevant returns and making associated payments, all on a timely basis.
- Responsible attitude to arranging our tax affairs
The transactions undertaken by Arista Networks UK Limited, and the tax implications of same, are based on commercial and economic substance. Arista will not undertake arrangements that are contrived.
- Effective tax risk management
We have put in place a management team to oversee the tax obligations of group companies, including Arista Networks UK Limited. Our team retains UK tax advisers to assist in the compliance process to ensure that the most up to date local expertise is utilised. We actively seek to identify, evaluate, monitor and manage these risks to ensure they remain in line with our objectives. Where there is significant uncertainty or complexity in relation to a risk, external advice may be sought, particularly in relation to our international tax obligations.
- Constructive approach to engaging with HMRC
In view of our pro-active approach on tax matters, we seek early discussion with HMRC to achieve clarity on the applicability of tax measures which could pose a tax risk to group companies including Arista Networks UK Limited. All engagement with HMRC is on an open and honest basis to reach a fair and reasonable outcome which respects both the integrity of the UK tax system and our obligations to our shareholders.
- Board ownership and oversight
This tax policy is aligned with our Code of Ethics and Business Conduct and is approved and owned and overseen by the Board. Arista Networks UK Limited regards this publication as complying with the duty under para 16(2) and para 25(1), Sch 19 FA16.