Fair tax means that companies pay the right amount of tax in the right place at the right time, according to both the letter and the spirit of the law. The Fair Tax Mark accreditation scheme originated in the UK in 2014, but now operates across the world. A Fair Tax Mark certified business demonstrates a substantive commitment to responsible tax conduct, financial transparency and beneficial ownership disclosure. There must be a binding tax policy that explicitly shuns tax avoidance and the artificial use of tax havens, and no recent evidence of contradicting activities.