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- About Live Nation Entertainment
Live Nation Entertainment is the world’s leading live entertainment company comprised of four market leaders: Ticketmaster, Live Nation Concerts, Artist Nation Management and Live Nation Media/Sponsorship. For additional information, visit www.LiveNationEntertainment.com.
In 2019 we connected 98 million fans to 40,000 events in 42 countries.
- Ticketmaster.com is the global event ticketing leader and one of the world’s top five eCommerce sites, with over 26 million monthly unique visitors. Live Nation Concerts produces over 20,000 shows annually for more than 2,000 artists globally. Front Line is the world’s top artist management company, representing over 250 artists. These businesses power Live Nation Network, the leading provider of entertainment marketing solutions, enabling over 800 advertisers to tap into the 200 million consumers Live Nation delivers annually through its live event and digital platforms.
- For additional information, visit http://www.livenation.com/investors.
Live Nation Entertainment UK Group Tax Strategy
The Live Nation Entertainment group is one of the largest live entertainment companies in the world, involved in the organisation and promotion of live music events, sponsorship, ticketing services and artist management in over 40 countries, including the UK.
We are committed to maintaining high standards of business conduct and corporate governance, which we believe are essential to running our business efficiently, adequately serving our stockholders and maintaining our integrity in all the countries we do business in, including the UK.
Specifically, with respect to the UK, the publication of this Tax Strategy statement is regarded as satisfying the statutory obligation under Para 19(2), Schedule 19 of the Finance Act 2016, for the Live Nation Limited and Ticketmaster Europe Holdco Limited group of companies within the UK, and the statutory obligation under Para 22(2), Schedule 19 of the Finance Act 2016 with regards to HNOE Limited, Showsec International Limited, Roc Nation UK Limited, Roc Nation Sports Limited, Ticket Shop (N.I.) Limited, Live Nation Merchandise Limited and Merch Traffic Limited for the financial year ending 31 December 2021.
Our approach to risk management and governance arrangement
Identification, mitigation and management of risks are central to our strategy.
We have internal controls which are designed to mitigate financial statement and business risk within the organisation, including controls that apply to the identification, assessment, and management of tax risk.
We also have disclosure controls and other procedures to ensure that material information relating to our group is made known to the officers who certify our financial reports and to other members of senior management and our board of directors.
Our attitude towards tax planning
Tax planning is considered necessary to mitigate tax risk and to ensure that we meet our obligations to pay the right amount of tax at the right time. As such, tax considerations are taken into account when making business decisions, along with other relevant information.
We conduct transactions between Live Nation group companies on an arm’s-length basis and in accordance with current OECD principles.
Our approach to tax risks
Our approach is to ensure we are compliant and fulfil our tax reporting and payment obligations. We proactively manage tax risks to ensure that they do not unexpectedly impact our shareholder value after tax.
Where uncertainty exists, we seek appropriate external advice or engage directly with HMRC.
Our approach to dealings with HMRC
We seek to ensure that our engagement with HMRC is professional, open and honest, and undertaken in a spirit of cooperation. In the event of a disagreement with HMRC, we aim to resolve matters in a timely manner through the provision of full and accurate answers to queries, open and honest dialogue and the willingness, wherever possible, to reach an agreement without recourse to litigation.
- Gender Pay Gap Report - 2018