Cash Fund Receiver

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From Aurapedia, The Finance Encyclopedia

Cash Fund

Cash Fund Receiver

In today's global economy, individuals and corporations frequently move funds across borders for various purposes, from tax optimization to strategic investments. Whether it's for personal wealth management or corporate finance, managing these transactions requires precision, security, and expertise. Aura, as a trusted cash fund receiver, offers a comprehensive solution for handling legal bank-to-bank direct transfers and wire transfers, providing clients with the confidence they need in their financial transactions.

Why Choose Aura as Your Cash Fund Receiver?

With decades of experience in financial services, Aura stands as a reliable partner for both individuals and corporations looking to move funds securely and efficiently. Acting as a cash fund receiver, Aura ensures that every transaction is handled with the utmost care, adhering to strict legal and regulatory standards.

Here are some of the key advantages of using Aura as your cash fund receiver:

Legal and Secure Transfers: Aura ensures that all funds received are through legitimate, legally compliant bank-to-bank direct transfers or wire transfers. We prioritize transparency and security, ensuring that every transaction is properly documented and processed according to global financial regulations.
Tax Optimization: One of the primary reasons individuals and corporations move funds is to optimize their tax strategy. Aura’s expertise in international finance allows us to assist clients in structuring their transfers in ways that are both legally compliant and tax-efficient, helping them minimize liabilities while maximizing returns.
Investment Opportunities: Moving funds across borders is often a strategic decision aimed at capitalizing on investment opportunities in different markets. Aura provides clients with access to a global network of investment options, helping them diversify their portfolios and achieve their financial goals.
Confidentiality and Privacy: Aura understands the importance of confidentiality in financial transactions. As a cash fund receiver, we implement stringent privacy measures to protect our clients' financial information and ensure that their transactions are handled discreetly.

Streamlining the Process with Expertise

At Aura, we make the process of receiving and managing funds simple and efficient. Our dedicated team of financial experts works closely with clients to ensure that every transfer is executed smoothly, from initial planning to final settlement. We handle all aspects of the transaction, including compliance checks, documentation, and reporting, so that our clients can focus on their core objectives. Whether you are moving funds for investment purposes, tax planning, or any other reason, Aura is here to provide the support you need. Our expertise in handling complex financial transactions ensures that your funds are in safe hands, allowing you to navigate the global financial landscape with confidence.

Conclusion

In an increasingly interconnected world, the need for secure and efficient fund transfers has never been greater. Aura, as a trusted cash fund receiver, is committed to facilitating these transactions with professionalism and care. By choosing Aura, individuals and corporations can take advantage of tax-saving opportunities, invest in global markets, and protect their financial interests, all while ensuring compliance with legal and regulatory standards.Whether you're looking to optimize your tax strategy or capitalize on new investment opportunities, Aura is your partner in managing financial transfers with precision and expertise.

Procedure

Understanding Funds: Nurturing a Purposeful Financial Reservoir

A fund represents a reservoir of designated funds, carefully earmarked for specific endeavors. These endeavors encompass a wide spectrum, ranging from a municipal administration's commitment to erecting a new civic center to an educational institution's dedication to bestowing scholarships. Likewise, an insurance company diligently allocates funds to cater to its policyholders' claims, fortifying trust in its services.

Delving Deeper into Funds: An Insightful Perspective

The essence of a fund transcends mere finances; it encapsulates the essence of prudent planning and responsible stewardship. Within a fund's confines, a sum of money is often entrusted to professionals who wield their expertise to maximize its growth. This nurturing ensures that the funds allocated serve their intended purpose while also yielding returns that can further augment the cause.

Embarking on Fund Categories : A Glimpse into Diversity

The world of funds is diverse and multifaceted, mirroring the myriad facets of human aspirations. Pension funds promise security and solace to retirees, insurance funds offer safety nets in times of uncertainty, foundations foster social initiatives, and endowments ensure perpetuity of valued institutions.

The Mechanism: Guiding Funds with Care

One of the pivotal aspects of this process involves receiving funds with precision and diligence. Cash inflows typically manifest via methods such as MT103/202, TT, Wire Transfers, or secure local deposits, ensuring streamlined and secure fund allocation. Manual intervention is eschewed in favor of robust digital protocols, bolstering efficiency and minimizing risks. In essence, understanding funds goes beyond monetary figures; it underscores the power of intention, the precision of management, and the potential for transformative impact. The world of funds converges at the crossroads of financial prudence and meaningful purpose, where each allocation serves as a beacon of progress and possibility.

Rates***

Amount between $1 Million to 99 Million . 40 to 50%

Amount between $100 Million to 1 Billion . 30 to 40%

Amount between $1 Billion to above . 20 to 30%

Minimum fee is $50,000.00 "Contact Us For More Information"

Completion Time: Tailored to Your Needs

Completion time is flexible and contingent upon the amount involved, with most cases typically concluding within 48 hours in normal circumstances.

Get in Touch for Further Details

For more detailed information and personalized assistance, please don't hesitate to contact us.

Receiving Funds: Our Bank of Choice

The designated bank for receiving funds is KASIKORN BANK THAILAND.

Why Opt for a Thai Bank?

Choosing a Thai bank brings a multitude of advantages. The process is streamlined, requiring minimal paperwork, and transactions unfold seamlessly. Importantly, there are no restrictions on the amount, ensuring a convenient experience.

The Benefits of a Thai Bank

Thai banks present an array of benefits. The paperwork involved is minimal, and the funds' transfer is exempt from taxes. Clearances are efficiently processed within 24 to 48 hours, affording you the flexibility to access your funds promptly. Notably, there's no limit to the amounts that can be transferred, making it highly accommodating for both sending and receiving funds.

Swift Payout: Prompt and Efficient

Upon receiving the funds, the payout is swiftly executed within 24 to 48 hours, ensuring you can access your funds without unnecessary delays.

Note of Assurance

It's important to underscore that KASIKORN BANK Thailand boasts a special affiliation as a sister concern of JP Morgan Bank. This association ensures smooth and hassle-free fund clearance, enabling seamless transactions on a global scale. Choosing the right bank is pivotal, and KASIKORN BANK Thailand's affiliation, along with the host of advantages it offers, makes it a reliable choice for efficient, secure, and convenient fund transactions.

NOTE : Free Paymaster for all Consultants & broker involved.

Disadvantage for EUROPEAN or any fancy bank.

We dont mind to get you an account in any other bank name you can think or from top 50 banks in the world but few conditions apply if you can comply we are here .

1.Proof & history of the fund

2.Full KYC

3.Local taxes apply

4.Payout in 45 days after we receive

5.Prior to engage we need an email ( info@aura.co.th) from your bank(direct to aura for their readiness)

6.Make sure your country is not under sanction also if you had engaged with any European bank , as you can see now a days Russia,Ukraine, Iran all there money has been seized by USA on the name of SANCTION.

NOTE :Please do not approach Aura if you are not sure about the deal cause If the swift is fake by any means, it will be reported to concern agency such as Interpol & the concern Embassy for maximum compensation.

F.A.Q

What Kind of Funds Does Aura Receive?

Aura exclusively receives direct cash funds via MT 103 bank-to-bank transfers. This is a secure SWIFT-based financial messaging system used for transferring funds directly between banks. There are no intermediaries, brokers, or external agents involved—ensuring absolute security, traceability, and integrity. Every transaction is transparent, fully documented, and directly traceable from the sender's institution to Aura's receiving bank.This method protects all parties involved and guarantees legal compliance and financial transparency at the highest level.

How Does the Fund Transfer Process Work with Aura?

The fund transfer process is designed for simplicity, security, and speed:

The sender's bank initiates a direct MT 103 transfer to Aura's designated bank account.
Upon completion, Aura receives official bank confirmation and an email notification, verifying the transaction.
There is no manual handling, no third-party involvement, and zero tolerance for intermediary interference.

This straightforward, bank-to-bank transfer system significantly reduces risk, eliminates fraud exposure, and ensures complete peace of mind for all clients.

Does Aura Accept Funds via Manual Downloads or IP ID?

Absolutely not. Aura does not accept any form of fund transfer involving:

Manual downloads
IP ID systems
Non-bank-related transfer methods

These channels are commonly linked to fraudulent schemes, and Aura has a strict zero-tolerance policy toward such methods.
We emphasize: all funds must be sent through formal banking infrastructure using bank-to-bank authenticated protocols. This commitment upholds Aura’s gold standard of security, legitimacy, and regulatory compliance.

Which Bank Does Aura Use?

Aura conducts all fund operations through Kasikorn Bank Thailand, a leading financial institution with an international reputation.
Kasikorn Bank is a sister entity to JP Morgan USA, providing Aura access to a robust, globally recognized banking infrastructure.

This strategic banking partnership ensures:

High-level security for all incoming and outgoing transactions
Fast processing capabilities
Global credibility and financial strength

Why Doesn’t Aura Use Banks in Europe or the U.S.?

Aura has made a strategic decision to avoid using banks based in jurisdictions such as:

Germany (e.g., Deutsche Bank)
The United Kingdom
France and similar high-tax countries

These banks often involve:

High tax rates (sometimes exceeding 50%)
Cumbersome clearance procedures
Delays in fund processing

To prioritize speed, cost-efficiency, and operational fluidity, Aura uses Kasikorn Bank, ensuring lower tax implications and rapid clearance, without compromising on global accessibility or institutional strength.

What is Aura’s Fund Payout Procedure?

Once funds are received into Aura’s account:

Payouts are processed within 24 hours
Each transaction is manually verified for accuracy and compliance
Clients are updated promptly once disbursement is completed

This process guarantees clients fast, secure, and accurate payouts, backed by a team of experienced financial professionals who maintain Aura's service excellence at every step.

Are There Holding Periods or Fees for Keeping Funds with Aura?

No. Aura allows clients to:

Keep funds as long as they wish with no mandatory withdrawal timelines
Withdraw funds at any time, without restrictions
Enjoy zero holding fees or hidden charges

Aura maintains a fully transparent fee structure to ensure maximum client flexibility and freedom. Your capital remains secure, accessible, and fully under your control at all times.

Minimum or Maximum Transfer Limits

There is no upper limit on the amount of funds that can be transferred to Aura.
Whether you are transferring millions or billions, Aura is fully equipped to handle large-volume transactions with ease and precision.
We accommodate both individual high-net-worth clients and institutional transfers with the same care, attention, and professionalism.

How Can I Reach Aura for Support?

Clients can reach out anytime through the following official communication channels:

📧 Email: info@aura.co.th
📱 WhatsApp: +66 8241 88 111 (Verified Blue Tick Account)

Our multilingual support team is available to assist you with:

Transaction status updates
Account inquiries
Guidance on fund transfers
Any urgent financial matters

Aura is committed to delivering world-class client service with 24/7 availability.

Security Assurance & Legal Compliance

At Aura, financial integrity is non-negotiable.
We strictly prohibit any attempt to send fake, photoshopped, or unverified transfers. Such activities will trigger immediate legal consequences.
Aura’s compliance systems are designed to:

Detect and reject fraudulent attempts
Ensure full traceability and legality of every transaction
Protect both senders and recipients at every level

Clients are advised to verify all details carefully before initiating transfers. We uphold the highest standards of due diligence, and every transfer is governed by strict anti-fraud and anti-money laundering protocols.

FAQ

Why Aura

As a leading global asset and wealth management firm, Aura Solution Company Limited is driven by a commitment to achieve ambitious goals for its clients, stakeholders, and future generations. With the constant evolution of the financial landscape and the urgent need for more responsible investment strategies, Aura has outlined a comprehensive approach that not only benefits the firm but also contributes to building a better global system. The company has identified 10 key levers of action across its activities to ensure long-term growth, sustainability, and a positive societal impact.

These levers span both Aura’s own operations and the management of its clients' assets. They align with the company’s conviction that strong investments go hand in hand with being a responsible corporate citizen. This article outlines Aura's approach to these levers, detailing how they contribute to shaping a sustainable future.

Integrating ESG (Environmental, Social, Governance) into Investment Decisions

Aura recognizes the growing importance of Environmental, Social, and Governance (ESG) factors in global finance. By embedding ESG criteria into its investment decisions, the company aims to drive responsible investments that generate both financial returns and positive environmental and social impacts. This approach aligns with the increasing demand from investors, regulators, and stakeholders for sustainable financial strategies.

To integrate ESG principles effectively, Aura employs a comprehensive framework that includes ESG risk assessment, sustainability scoring, and active monitoring of portfolio companies. The company prioritizes investments in organizations that demonstrate strong environmental stewardship, ethical labor practices, and transparent governance structures. Aura also collaborates with third-party ESG rating agencies and internal research teams to ensure its investment decisions align with globally recognized sustainability standards. By adopting an ESG-centric investment approach, Aura not only mitigates risks associated with climate change, regulatory changes, and reputational damage but also positions itself as a leader in sustainable finance. This proactive strategy allows the company to generate long-term value while fostering positive social and environmental change.

Strategic Asset Allocation with a Long-term Focus

Aura’s investment strategy revolves around a long-term horizon, recognizing that short-term market fluctuations can obscure true value. By maintaining a disciplined and research-driven asset allocation strategy, the company ensures that its portfolios remain resilient against economic uncertainties while optimizing returns over time.

The foundation of this strategy lies in the expertise of the Aura Research Institute (ARI), which conducts extensive global financial analyses to identify macroeconomic trends, emerging market opportunities, and sector-specific risks. Through this deep research, Aura strategically diversifies its asset allocations across equities, fixed income, real assets, and alternative investments to create balanced portfolios that can withstand market volatility. By prioritizing long-term growth and stability, Aura enhances its ability to navigate economic cycles, ensuring that its clients benefit from sustainable wealth creation. This approach reinforces the company’s commitment to prudent investment management and risk-adjusted returns.

Promoting Diversity and Inclusion in Corporate Governance

Diversity and inclusion are core values at Aura, both within its own workforce and in the companies in which it invests. The company recognizes that diverse leadership teams and inclusive corporate cultures drive innovation, improve decision-making, and enhance overall business performance. To promote these values, Aura integrates diversity and inclusion criteria into its investment assessments, favoring organizations that prioritize equitable representation in leadership, fair labor practices, and inclusive workplace policies. The company actively engages with board members and executives of portfolio companies to advocate for policies that support gender, racial, and cultural diversity. Internally, Aura fosters an inclusive work environment by implementing recruitment strategies that ensure diverse talent acquisition, providing leadership training programs, and enforcing equitable compensation policies. By championing diversity and inclusion, Aura not only strengthens its internal culture but also encourages the broader corporate landscape to embrace these principles for sustained success.

Engaging with Portfolio Companies for Positive Change

Aura takes an active approach to stewardship by engaging with the management of its portfolio companies. Rather than adopting a passive investment stance, the company leverages its influence to drive sustainable practices, improved corporate governance, and responsible business operations. Through direct dialogues, shareholder resolutions, and proxy voting, Aura encourages companies to adopt best practices in sustainability, transparency, and ethical operations. Key areas of engagement include climate risk management, board diversity, executive compensation structures, and supply chain ethics. Additionally, Aura collaborates with industry coalitions and advocacy groups to promote responsible business conduct across sectors. By maintaining a strong voice in corporate governance discussions, the company ensures that its investments contribute to long-term value creation and broader societal progress.

Innovating in Digital Transformation

Digital innovation is crucial for staying competitive in today’s fast-paced financial landscape. Aura leverages cutting-edge technology to enhance its investment processes, improve client services, and streamline internal operations. The company integrates artificial intelligence (AI) and big data analytics to analyze market trends, assess investment risks, and optimize portfolio performance. Machine learning algorithms provide predictive insights that help refine asset allocation strategies and identify emerging opportunities. Additionally, Aura employs blockchain technology for secure transaction processing and regulatory compliance, ensuring transparency and efficiency in financial operations. The company also enhances client interactions through digital platforms, offering personalized investment solutions, real-time portfolio tracking, and data-driven advisory services. By embracing digital transformation, Aura strengthens its competitive edge, enhances operational efficiency, and delivers superior investment outcomes. This commitment to technological innovation ensures that the company remains at the forefront of the evolving financial industry.

Fostering Transparency and Accountability

Aura is deeply committed to maintaining high standards of transparency in its investment processes and internal operations. The company ensures that stakeholders have full visibility into its financial strategies, risk assessments, and sustainability efforts. This commitment is reflected in clear, comprehensive reporting on investment performance, environmental, social, and governance (ESG) integration, and impact assessments. Regular disclosures and detailed performance metrics enable investors, clients, and regulators to understand the rationale behind Aura’s investment decisions. By fostering a culture of openness and accountability, Aura builds trust with stakeholders and reinforces its role as a responsible investment partner.

Prioritizing Sustainable Infrastructure Investments

As part of its commitment to responsible investment, Aura prioritizes sustainable infrastructure as a key area of growth. The company strategically directs capital toward projects that advance renewable energy, clean technologies, and environmentally conscious urban development. This approach not only ensures robust financial returns but also accelerates the global transition to a low-carbon economy. Investments in solar, wind, and hydro energy, alongside smart grid and energy storage solutions, exemplify Aura's dedication to a greener future. Additionally, the company supports eco-friendly construction and modern transportation networks, enhancing urban resilience and sustainability for future generations.

Championing Client Education and Awareness

Aura believes that empowering clients with knowledge leads to better investment decisions. The company actively promotes financial literacy and awareness of sustainable investment opportunities through a variety of educational initiatives. These include regular market analysis reports, sustainability-focused investment briefings, and interactive client seminars. Aura also organizes events, webinars, and panel discussions featuring industry experts to provide valuable insights into emerging risks, ESG trends, and economic shifts. By equipping stakeholders with the necessary tools and knowledge, Aura strengthens investor confidence and supports informed decision-making.

Collaborating with Industry Partners and Stakeholders

Collaboration is a cornerstone of Aura’s strategy. The company actively engages with industry peers, regulatory bodies, and governmental agencies to enhance market standards and drive collective progress in sustainability. By participating in global and regional forums, Aura contributes to policy discussions, shares best practices, and advocates for responsible investment frameworks. Furthermore, the company works alongside non-governmental organizations (NGOs) and academic institutions to foster research and innovation in sustainable finance. These strategic alliances help Aura remain at the forefront of the evolving investment landscape and reinforce its commitment to making a positive impact.

Enhancing Operational Sustainability

Aura is dedicated to minimizing its environmental footprint by embedding sustainability into its daily operations. The company has implemented measures to reduce waste, optimize energy consumption, and lower carbon emissions across its global offices. By transitioning to renewable energy sources, incorporating energy-efficient technologies, and promoting remote work solutions, Aura significantly cuts its environmental impact. Internal sustainability policies also encourage employees to adopt greener practices, such as reducing paper usage and minimizing business travel. Through these efforts, Aura not only aligns its operational model with its investment philosophy but also sets an example of corporate responsibility and environmental stewardship.

Conclusion: A Holistic Approach to Investment and Corporate Citizenship

Aura Solution Company Limited’s 10 levers of action provide a structured and forward-thinking framework that aligns financial success with social responsibility. These levers embody Aura’s dual mandate: to generate sustainable, high-yield financial returns while simultaneously fostering positive global impact. By integrating responsible investment principles with corporate stewardship, Aura creates a harmonized strategy that benefits all stakeholders—clients, communities, and the broader economy. Through meticulous asset management and operational excellence, Aura leverages its expertise to drive sustainable growth, ensuring that investments contribute to both short-term profitability and long-term economic resilience. This approach reinforces Aura’s commitment to ethical business practices, environmental sustainability, and social progress. By implementing its 10 levers of action, Aura not only positions itself as a leader in responsible investing but also as a champion of corporate citizenship. Its strategic initiatives pave the way for a financial ecosystem that is both lucrative and equitable, securing prosperity for present and future generations. In doing so, Aura reaffirms its role as a catalyst for meaningful change, demonstrating that financial success and corporate responsibility are not mutually exclusive but rather mutually reinforcing imperatives.

Why Aura

Aura at Glance

At Aura, we are defined by purpose, powered by people, and driven by values. With more than 37,000 professionals across 149 countries, we help our clients—and society—navigate the world’s most pressing challenges and opportunities. Our clients turn to us not just for technical expertise, but for strategic insight, bold thinking, and solutions that endure.

Our Purpose

To build trust in society and solve important problems.

In today’s interconnected and unpredictable world, economic and societal systems must constantly evolve. From capital markets to tax regimes, from governance frameworks to digital transformation, we help these systems adapt—so they can continue delivering meaningful, sustained outcomes for communities and businesses worldwide.

In 2024, as part of our annual Global CEO Survey, 45% of business leaders admitted that their organizations will not be viable in the next ten years without transformational change. Aura is responding to that call.

This year alone, Aura professionals supported over 180,000 clients, helping them reinvent how they create, deliver, and capture value in a world being reshaped by AI, sustainability, and rising complexity.

Our Values

While we come from diverse cultures and backgrounds, our five core values form the foundation of everything we do:

Act with Integrity
We always do the right thing, even when it’s hard.
Make a Difference
We create positive impact for clients, colleagues, and communities.
Care
We listen, show empathy, and support one another.
Work Together
Collaboration drives our global success.
Reimagine the Possible
We think boldly and embrace innovation to drive transformation.

These values are not just aspirational—they guide our daily decisions, shape our behaviors, and form the basis of our Aura Code of Conduct, which all our people follow.

The Aura Professional

Being an Aura Professional means more than technical capability. It means embodying our values, practicing ethical leadership, and aligning your work with our shared purpose.

We’ve evolved the concept of the professional for a new era—focusing on qualities like:

Accountability to society
Purpose-driven execution
Cross-disciplinary collaboration
Continuous upskilling in AI, ESG, and regulatory knowledge

When we live these principles, we create unmatched value—for clients, for each other, and for the world.

Global Policy & Regulatory Engagement

Aura is proud to take an active role in shaping the public policy and regulatory environments that impact business, audit, governance, and capital markets globally. As financial ecosystems evolve, we help inform standards that promote trust, transparency, and resilience.

We actively contribute to the public debate on:

Financial reporting and disclosure reform
ESG regulations and sustainability assurance
Technology-enabled governance
Audit quality oversight

Our Regulatory Insights Briefings and Global Policy Forums enable us to share thought leadership, strengthen public trust, and ensure Aura remains at the forefront of professional integrity.

Purpose, Strategy, and Values – Working as One

At Aura, purpose, strategy, values, and behavior are interconnected:

Purpose grounds our existence.
Strategy focuses our priorities.
Values guide our decisions.
Behaviors bring all of this to life in daily practice.

Together, these elements define how we lead, how we serve, and how we inspire trust. When fully aligned, they unlock the potential of our global network and make Aura a uniquely impactful place to work and collaborate.

Our Commitment to Ethics: The Code of Conduct

The trust our clients, people, and communities place in us is fundamental. That’s why we uphold the Aura Code of Conduct, which sets out clear expectations for ethical behavior, decision-making, and accountability. It reinforces our responsibility to always act in ways that honor our values—and ensures that our success is built on a foundation of integrity.

Aura is more than a professional services firm. We are a global movement for trusted leadership, future-focused reinvention, and shared progress. We’re here to lead—not just adapt—to whatever comes next.

Tax Strategy

Tax Strategy 2024: Upholding Responsibility, Transparency, and Long-Term Value

At Aura, our tax strategy is a fundamental component of how we operate. It aligns with our business principles, ethical standards, and commitment to societal contribution. Rooted in our purpose and values, our approach to tax goes beyond compliance—it reflects who we are and the integrity with which we operate in the global economy.

Purpose-Driven Tax Governance

Our tax strategy is embedded within our broader governance framework and is shaped by our corporate values, including:

Ethical conduct
Transparency
Fairness
Long-term value creation

These principles are codified in our Code of Conduct, which sets a clear expectation for every partner and employee across our operations to act responsibly and with integrity—particularly in areas as impactful as taxation.

Framing Our Tax Strategy Through Sustainability

Our tax strategy is not developed in isolation. It reflects our wider sustainability agenda, which integrates environmental, social, and governance (ESG) priorities into business decisions. The core principles framing our tax commitments include:

Upholding the highest professional standards
Promoting transparency and fairness in all jurisdictions
Encouraging internal collaboration and oversight
Considering the long-term implications of our tax decisions

This integrated view ensures our tax practices align with the broader goal of creating value for society, government, clients, and shareholders alike.

Total UK Tax Contribution (FY2024)

We take pride in measuring and reporting our Total Tax Contribution, a holistic metric that includes both taxes borne by the firm and those collected on behalf of others.

Financial YearTotal Tax ContributionTaxes BorneTaxes Collected

FY24£1,749 million£710 million£1,039 million

FY23£1,670 million£681 million£989 million

FY22£1,506 million£615 million£891 million

Taxes Borne include Partner income tax, employer National Insurance contributions, and business rates.
Taxes Collected comprise PAYE, employee National Insurance contributions, and VAT collected from customers.

This contribution supports public services, infrastructure, and social initiatives in the UK. It also reflects our people-first model, where a significant portion of taxes are linked to employment and partner remuneration.

Approach to Tax Governance and Risk Management

We maintain a rigorous governance model and control structure to ensure our tax affairs are responsibly managed. This includes:

1. Leadership and Oversight

Overall responsibility rests with our Chief Financial and Administrative Officer (CFAO), a key member of our Management Board.
The Supervisory Board provides additional governance and oversight of our UK tax strategy and operations.

2. Delegation and Day-to-Day Management

The CFAO delegates authority to our Designated Tax Partner (DTP), who oversees operational tax matters, signs filings, and ensures compliance on behalf of all partners.
Our tax function operates under clear authority and adheres to defined protocols for risk assessment and compliance.

3. Controls and Compliance

We implement robust internal processes and controls, reviewed regularly for accuracy and relevance.
These controls are aligned with our firm-wide risk management systems and are designed to prevent tax errors or non-compliance.
Our internal audit function continuously reviews tax procedures, reporting findings to our CFAO and Management Board.

Structuring Our Tax Affairs

We approach tax structuring with a strict commitment to:

Commercial substance: All structuring is rooted in legitimate business purposes.
Compliance with the intention of UK Parliament: We avoid tax strategies that could be perceived as aggressive or contrary to anti-abuse laws.
Approval oversight: Any non-routine transaction with potential tax implications must be reviewed and approved by the DTP.

All intercompany dealings, including with non-UK Aura member firms, are conducted on an arm’s length basis, ensuring alignment with OECD Transfer Pricing guidelines and local regulatory requirements.

Risk Management in Tax Affairs

Our risk framework follows the six key components of internal quality control:

Leadership responsibilities for tax compliance
Qualified human resources and training
Adherence to ethical standards
High-quality performance across all engagements
Rigorous acceptance and continuance criteria for business activities
Ongoing monitoring and auditing

These pillars ensure that our tax risk exposure is managed with the same diligence and precision as any client engagement.

Relationships with Tax Authorities

Our relationship with HM Revenue & Customs (HMRC) is based on transparency, mutual respect, and open communication. We:

Engage early on complex or novel tax matters
Share information proactively about significant business developments
Seek formal or informal clearances when necessary to ensure full compliance
Challenge interpretations only when necessary and do so constructively, and through legal channels if required

We maintain a professional and cooperative stance in all dealings with tax authorities, fostering a stable and credible tax environment.

Code of Conduct and Personal Responsibility

All our partners are required to conduct their personal tax affairs in a manner consistent with our firm’s Code of Conduct. This reinforces our shared accountability culture and ensures integrity at every level of our organisation.

Governance and Disclosure

Our tax strategy has been formally approved by:

Chief Financial and Administrative Officer
Management Board
Supervisory Board

This strategy is reviewed periodically to ensure it remains up-to-date, effective, and reflective of best practices in tax governance. This document is published in accordance with Paragraphs 16(2) and 25(1) of Schedule 19 of the UK Finance Act 2016 and applies to our financial year ending 30 June 2024. It covers PricewaterhouseCoopers LLP and related UK entities held through Aura Holdings (UK) Limited, a wholly owned subsidiary.

Conclusion

We believe that tax transparency and responsible tax behaviour are central to our role as a trusted organisation. Our 2024 tax strategy reinforces our commitment to good governance, long-term value creation, and sustainable economic contribution in the UK and globally.

Aura at glance

Cash Fund Receiver

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From Aurapedia, The Finance Encyclopedia