2017年-德勤全球_Global_Tax_Reset_-_Clarity_through_technology_12页_763kb

报告摘要

Clarity through Technology: Summary

Core Content

The document outlines how Deloitte leverages technology to help multinational enterprises (MNEs) navigate the complexities of the Global Tax Reset (GTR) and related Base Erosion and Profit Shifting (BEPS) initiatives. It introduces a suite of innovative tools designed to streamline compliance, enhance transparency, and reduce tax risks through advanced analytics and automation.

Main Challenges and Opportunities

Challenges Faced by Organizations

New Compliance Process: CbC reporting and TP documentation requirements are time-consuming and complex.
Split of Roles: Finance and Tax departments must collaborate, leading to potential inefficiencies.
Data Gathering: Extracting data from multiple systems is difficult and error-prone.
IT System Limitations: Many IT systems are not yet prepared to support CbC reporting.
Lack of Bandwidth: Companies may not have the resources for scenario planning or the right tools to manage these obligations.

Opportunities

Proactive Risk Management: Technology enables early identification and mitigation of risks.
Efficient Reporting: Tools like CDX Smart and TP Digital DoX automate data collection and reporting.
Strategic Alignment: Aligning TP models with financial systems and tax returns improves accuracy and compliance.

Key Technologies and Their Functions

Technology	Client Challenge	Aim of Technology	Input Data	Output	Value Derived
CDX with CDX Smart	Becoming CbC ready and understanding risks	Assessment and guidance on actions before CbC report submission	Direct entry or spreadsheet uploads	Visualizations, ratios, standard CbC report	Efficient data collection and risk-based analytics
CbC Insite Smart	Enabling automated CbC data gathering	Standardize CbC reporting across jurisdictions	Extract from ERP/consolidation/HR systems	Custom CbC reporting and analytics	Scalable, customizable analytics for automated data gathering and reporting
TP Insite Smart	Aligning TP strategy with accounting systems	Analyze TP strategies and deviations	Extract from ERP/consolidation systems	Custom tests, analytics, what-if scenarios	Identifies gaps between TP model and recorded data
Digital Global ST²EPS (DGS)	Understanding impact of GTR on ETR	Identify key drivers of ETR and their impact	Client financial data uploads	ETR analysis and scenario planning	Visualization of ETR impact and scenario planning
TP Digital DoX	Producing accurate global TP documentation	Efficient production of consistent TP files	Details of company-entity facts/functions/risks	Master File, Local File, and stand-alone TP reports	Platform for efficient and consistent TP documentation
VCAT	Analyzing the value chain	Quickly understand value drivers and compare with TP analysis	Limited set of client financial data and workshop insights	High-level value chain with industry benchmark comparison	Visualization of value chain for strategic discussion

Main Views and Key Information

CbC Reporting: Required for MNEs with over $850m in annual revenue. It involves reporting revenue, profit, tax paid, employees, and tangible assets.
TP Documentation: Increased centralization and consistency are needed due to greater tax audits and information exchange.
Deloitte's Role: Offers a range of technology tools to assist with compliance, risk assessment, and strategic alignment, reducing the burden on internal teams.
Scenario Planning: Tools like DGS and CDX Smart enable companies to simulate different scenarios and understand the impact of tax policy changes.
Integration with Financial Systems: TP Insite Smart and CbC Insite Smart are designed to align TP models with financial and tax data, ensuring consistency and accuracy.
Collaborative Approach: TP Digital DoX is a web-based platform for Deloitte and client collaboration, improving the efficiency of TP documentation.

Conclusion

Deloitte’s technology suite addresses the growing demands of GTR and BEPS by offering scalable, customizable, and user-friendly solutions. These tools help companies manage compliance, align pricing models with financial data, and mitigate tax risks through advanced analytics and automation. By leveraging these innovations, businesses can achieve greater clarity, consistency, and confidence in their global tax strategies.

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