' Cooper Standard – Tax Policy Statement

Tax Policy Statement

Cooper Standard Holdings Inc. (hereinafter “CS”), to comply with the requirements outlined in paragraph 16(2), Schedule 19 of UK Finance Act 2016, publishes this Global Tax Policy statement on behalf of its UK company: Cooper-Standard Automotive UK Limited

CS believes it is our responsibility, as a corporate citizen, to pay our fair share of taxes, including corporate income taxes, employment taxes, social contributions, property taxes, import & custom duties, and indirect taxes.

Risk Management, Compliance and Governance

We comply with tax requirements in every jurisdiction in which we operate. CS maintains internal policies and procedures to support its tax control framework and employs professionals that are experienced in the identification and management of tax risk, with appropriate support provided by external advisors as needed. Across our businesses, we ensure oversight and governance of tax matters through internal review and approval procedures by appropriate members of Tax Leadership, Legal Office, Treasury Leadership, Regional Leadership and Accounting and Finance Leadership, including our CFO.

Tax Planning and Risk

CS’s global tax organization partners with business leaders in each region to provide tax planning that aligns with our business operations, enhances value and manages tax risk. We are committed to the arm’s length standard in transfer pricing and OECD guidelines for international tax matters. We have a low tolerance for tax risk and avoid tax planning opportunities that are not in line with our values. Where we believe uncertainty exists we seek clarification from external advisors and / or governmental authorities.

Relationship with Tax Authorities

CS is committed to the principles of openness and transparency with tax authorities and engages with tax authorities in all countries in which we operate with honesty and integrity and in a professional and collaborative manner, regarding all tax matters. We work constructively with tax authorities to attempt to resolve all issues in a timely fashion through appropriate methods of dispute resolution.