Earlier policy library. This page belongs to an earlier library of ASF policies. The current, approved governance set is the ASF Standards Package 2026 (GOV, OPS, QMS and EV documents). Where this page and the 2026 package differ, the 2026 package applies.
ASF Institutional Policy Manual · Aligned with PHIG, September 2026
Part of the ASF policy framework, aligned with the equivalent PHIG policy. To raise a concern: see the ASF Complaints and Reporting Channel.
ASF pays and withholds every tax it owes under French law and never helps anyone evade tax. Owner: Ethics Focal Point.
- Income tax and pension contributions are withheld from salaries and consultant fees as the French General Tax Code (Code général des impôts) requires and paid on time.
- VAT and grant-related tax exemptions are claimed only where the law and the grant agreement allow, with documentation kept.
- No payments in cash or to third parties to avoid tax, and no false descriptions on invoices or contracts.
- Suppliers and partners must confirm their tax registration; unusual requests (payment to another name or country) are refused and reported under Policy 6.