Tax Governance

D-Link Group adheres to the goal of implementing tax compliance and improving tax risk management.
D-Link Group establishes Group Tax Policy and Management Regulation to implement corporate sustainability development and fulfill social responsibilities.

According to D-Link Group’s Group Tax Policy and Management Regulation, the Group takes the Board of Directors as the highest decision maker of effective tax risk management mechanism. In order to put tax management into practice and establish internal tax management mechanism, on August 12, 2022, the company invited directors and top managements to participate a tax seminar and hired global tax experts to lecture the impact of the global tax reform on tax governance from the perspective of directors and supervisors. The lecture topics included the global minimum tax rules, Taiwan’s anti-tax avoidance rules and ESG trends on tax governance issues to let directors and top managements understand the changes in international and domestic tax regulations and countermeasures.

D-Link Group is subject to tax laws and regulations in various jurisdictions, in which it operates or conducts business. Any unfavorable changes of tax laws and regulations in these jurisdictions could have an adverse effect on its operating results. Therefore, the company regularly analyzes changes of tax regulations of each jurisdiction, continuously evaluates the local tax laws and regulations, and the recent supervision priorities of the local tax authorities to identify the tax risks arising from jurisdictions. Accounting Division of the Corporate Finance and Operation Center regularly reports the Group tax risk environment, risk assessment and response measures to the top management. Since 2023, tax risk management was incorporated into risk management, and reported the status of tax management to the Board of Directors annually.