Where is my organisation today?
Access to Data
- How do you collect financial and other structured data? Do you choose and extract the relevant data manually from ERP or similar systems?
- How do you collect qualitative business information? Is it gathered by interviews and e-mails or a structured questionnaire?
- Is qualitative business data digitised?
- Is there a significant post process required to prepare the data?
- Are information extracted and stored automatically? To what extent? What kind of information?
- Do you track, monitor and visualise the information flows to the authorities?
- Do you monitor and evaluate the potentially tax-relevant data that is publicly available?
- Do you try to monitor the information flows from third parties to the authorities?
- Do you operate a global, centralised tax data pool to compare jurisdictions?
- Do you control the direct data flows to the authorities?
Tax Return Preparation
- How are you preparing your corporate tax returns? Do you compile them manually?
- Are certain tasks of the process automated, for example with the help of robotic process automation software ("RPA")?
- Do you employ natural language processing or similar techniques?
- Are tax returns prepared automatically and only reviewed by the tax function?
- Are you only able to control the outcome, because the tax authority took ownership of the process?
Risk Management Analytics
- How do you analyse the risk and likelihood of being audited?
- How do you store, monitor and control identified tax risks?
- Is your tax team enhanced by analytics software focused on tax risk management?
- What kind of analytics do you use? Is it mainly descriptive? Do you deploy machine learning to understand the implications of more detailed and varied datasets?
- Does it have predictive capabilities?
- Do you promote a coordinated and uniform strategy to Tax Disruption Risk Management in your company?
- What kind and what amount of data is fed into your risk management.
- Is the (digital) tax perspective integrated in all business processes and systems automatically?
- How do you organise the tax reporting in your company?
- Do you employ country-specific tax teams contributing to the report for each jurisdiction individually?
- Do you have oversight of all the information being shared with the authorities worldwide?
- How do you monitor the data being shared with authorities and other relevant third parties?
- How centralised is your tax function operating model?
- Is there a globally consistent tax narrative being developed and taken into account?
Response to tax authority audit
- How do you respond to tax authority’s enquiries?
- How do you assess the authority’s conclusions?
- Do tax experts review tax authority assessments manually? Are they supported by analytics software and internal data?
- Are you able to respond on the same data-driven level as the authorities are acting?
- In responding, do you consider tax authority decisions from other jurisdictions?
- Do you employ a comprehensive data model to predict and evaluate the likely ris authority outcome?
Tax and Legal Innovation, Transformation & Disruption Leader, PwC Switzerland
Tel: +41 58 792 42 82
Tax Senior Manager (Tax Disruption Consulting), PwC Switzerland
Tel: +41 58 792 45 16
Dr. Christian R. Ulbrich
Assistant Manager, Tax Disruption Think Tank, PwC Switzerland
Tel: +41 58 792 23 16
Senior Manager, Tax Technology, Innovation, PwC Switzerland
Tel: +41 58 792 4665