Detailed guidelines for implementation have been issued, which can be referenced via this hyperlink.
4. Responsibility for tax governance
The Board of Directors of A.P. Moller - Maersk approves general tax principles and exercises governance over corporate tax affairs through regular updates on our tax positions.
The Management Board approves the Maersk Tax Principles based on the recommendation of the A.P. Moller - Maersk CFO. The A.P. Moller - Maersk CFO is responsible for the formulation and implementation of the Maersk Tax Principles.
Detailed guidelines for implementation have been issued which can be referenced via the hyperlinks above.