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.