Tax Policy

Our objective:

To pro-actively manage our tax affairs to maximise sustainable value for our shareholders while operating in compliance with applicable laws.


The Tax Policy applies to all subsidiaries with in the DAZN Group, including any entity controlled by DAZN Group Limited.

It applies to all taxes, including corporate income tax, VAT, sales, digital services tax, property and employment related taxes.


The Tax Policy is approved by the DAZN Board and owned by the Group Tax Director, who is responsible for its implementation.

Tax Governance

The primary operational responsibility for taxation within the Group rests with the Group Tax team headed by the Group Tax Director and comprising of a number of tax professionals. The primary responsibility for employment taxes rests with the Human Resources team.

Board level oversight is provided by the Group Chief Financial Officer who is also the Senior Accounting Officer.

The Group Tax team is supported by the Group’s Finance and Legal teams and by the Group’s control framework including the Contract Approval Process and annual Senior Accounting Officer reviews. The Group Tax team is accountable for ensuring that tax risks within processes are appropriately identified and managed using a RACI (Responsible, Accountable, Consulted, Informed) methodology.

When the need arises, the expertise of our Group Tax team is supplemented by the use of suitably qualified external tax advisors.

Tax planning and risk management

Tax risk arises from entering into transactions that have an uncertain tax outcome. The tax treatment of transactions is considered as part of the overall commercial assessment of a business opportunity. The Group operates in a dynamic multinational environment in the digital market space. The management of the Group’s tax affairs is a complex process and as such, there will inevitably be risks which may result in the incorrect application of tax rules or calculation of tax returns.

The elimination of all tax risk is impossible and the Group’s internal governance is not prescriptive as to the level of tax risk that the Group is prepared to accept when considering a transaction. The Group identifies where these risks exist and takes action to reduce these risks taking into consideration the likelihood of occurrence and scale of impact of each tax risk.

The Group aims to manage tax risk and minimise the chances of a future unexpected tax
charge relating to historical transactions by:

  • engaging only in transactions that have genuine economic substance and in the event of conflict, commercial considerations always take precedence over the quantified tax consequences of a transaction,
  • maintaining a fully-functioning tax risk management framework which is supported by a robust set of documented controls,
  • developing its Group Tax team sufficiently and by seeking advice from appropriately qualified external professionals where the uncertainty or the value is material or where particular local expertise is required; and
  • conducting all intra-group transactions on an arm’s length basis and in accordance with the OECD guidelines, reflecting the relative risks undertaken and economic value added, by each of the parties to the transaction.

The Group will utilise tax incentives, reliefs or opportunities to obtain tax efficiencies where available and where they are aligned with our business or operational objectives while remaining compliant with all relevant laws. The tax function therefore inputs into commercial decision making processes and provides appropriate input into business proposals to ensure a clear understanding of the tax consequences of any business decisions made.

Transparency and relationship with tax authorities

The Group is committed to dealing with tax authorities in an open and honest manner and to maintain a cooperative working relationship, and is committed to paying the right amount of tax in the right place at the right time.

We aim to make accurate and timely disclosures in all returns and correspondence and to work with the tax authorities to minimise the extent of disputes, achieve early agreement on disputed issues when they arise and achieve certainty.

The Group regards this publication as complying with the duty under para 25(1), Sch 19 FA 2016.

This Tax Policy is dated March 2021.