NATIXIS -2020 Universal Registration Document

6 2020 NON-FINANCIAL PERFORMANCE REPORT Business ethics and safety

Natixis observes transparency rules intended to combat tax avoidance in France and around the world. As such, it applies the Common reporting Standard (CRS) on the Automatic Exchange of Information (EAI), which systematically provides tax authorities with information on revenue of tax residents received abroad, the US FATCA standard that aims to combat tax evasion involving foreign accounts or entities held by US taxpayers (refer to Chapter [3.2.8.3] Protection of clients and investors – Know Your Customer (KYC)) as well as the European standard DAC6 on the declaration of transactionswith a potentially tax-aggressivenature. More generally, Natixis complies with the international tax standards published by the OECD (BEPS actions).

In general, Natixis maintains professional relations and cooperates with all the taxauthorities in the countries in which it does business. In addition, Natixis includes tax evasion in its anti-money laundering system (refer to Chapter [3.2.8.4] Financial security) .

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2020