Global tax risk management:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Haywards Heath
Tottel Publ.
2008
|
| Schriftenreihe: | Special report
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 209 S. |
| ISBN: | 9781845927882 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804137406485495808 |
|---|---|
| adam_text | Contents
Preface v
Table of cases xiii
Introduction xv
Why read this book? xvi
How this book is organised xvi
Where to start from here? xvi
A note on the terminology used in this book xvii
Request for assistance xviii
PARTI 1
1 The Role of the Tax Director 3
1.1 Chapter summary 3
1.2 Introduction 3
1.3 Background 3
1.4 The direct and indirect costs of taxation 3
1.5 The hidden costs or excess burden of taxation 4
1.6 Why the excess burden of taxation is so great 5
1.7 Why do governments and tax authorities target companies? 7
1.8 So what is the role of the tax professional? 8
2 The Changing Climate and Appetite for Risk 11
2.1 Chapter summary 11
2.2 Modern focus on the internal workings of companies 12
2.3 The focus on internal controls 13
2.4 Internal controls and risk 15
2.5 Internal controls and fraud 17
2.6 Internal controls, operational risk, fraud and tax authorities 19
2.7 The investor s view of corporate governance in the tax area 21
2.8 The difficulties for companies from this regulatory and governmental focus on
their internal activities 22
Next Steps 22
3 Accounting for Tax 23
3.1 Chapter summary 23
3.2 Accounting for tax 24
3.3 Why is accounting for tax so difficult? 25
3.4 Current tax and deferred tax 27
3.5 The original accounting treatment for tax in the UK - timing differences 28
3.6 The treatment in the US (FAS 109) and the new treatment under IAS
(IAS 12) 28
3.7 Conversion from FRS 19 to IAS 12 29
3.8 Differences between IAS 12 and FAS 109 30
3.9 Accounting for tax where the tax rules closely conform with the accounting
rules 31
3.10 Accounting for uncertain tax positions (including FIN 48) 31
3.11 Uncertain tax positions: audit evidence v tax evidence 32
3.12 Tax rate reconciliation 33
3.13 The tax accounting routine 33
3.14 Conclusion 33
Next steps 34
PART 2 35
4 The International Element 37
4.1 Chapter summary 37
4.2 It is not simply a matter of different countries having different tax rules 37
4.3 Why do countries have different tax rules? 38
4.4 Foreign cultures and foreign subsidiaries 41
4.5 Foreign tax authorities 43
4.6 Cultures change 44
4.7 Making the invisible visible 46
Next steps 46
5 Complex Organisations = Complex Problems = Tax Risk 47
5.1 Chapter summary 47
5.2 The first problem: dispersed knowledge 47
5.2.1 The division of knowledge and tax 49
5.3 Tax professionals and the division of knowledge 49
5.4 The second problem: tacit knowledge 50
5.5 The solution to the problems of dispersed knowledge and tacit knowledge:
positive and negative rules 52
5.5.1 Positive rules 53
5.5.2 Negative rules 53
5.5.3 The Hierarchy of rules 53
Next steps 54
6 The Significance of Company Culture and Routines 55
6.1 Chapter summary 55
6.2 The significance of corporate culture 55
6.3 Why routines and procedures are important 57
6.4 The limits of routines 59
6.5 Further limits with routines 61
6.6 All tax processes are part of a larger process 62
Next steps 63
Making Sense of the Tax Rules 65
7.1 Chapter summary 65
7.2 The hierarchy of rules 65
7.3 Trying to make the hierarchy of rules clear 66
7.4 Sub-cultures within a company 67
7.4.1 Consequences of the clash of cultures between operations people and
tax people 69
7.5 Getting others to conform to the rules 69
7.6 Clearly articulating the tax rules - a source of power 71
7.6.1 The structure of a legal opinion 71
7.7 The challenge of articulating the rules clearly 73
7.8 Communicating the rules 73
Next steps 74
People are Key 75
8.1 Chapter summary 75
8.2 The limits of command 75
8.3 The mental map 77
8.4 Consequences of not having a mental map 78
8.5 Mental models and cross-border activities 79
8.6 Creating mental maps 79
8.7 The importance of the little things and feedback 80
8.8 Helping others build mental maps 82
8.9 Falsifying a mental map 82
8.10 Dealing with non-tax SQEPs (Suitably Qualified Experienced People) 82
8.11 The role of the tax department: Police officer or trusted adviser ? 84
8.12 The role of the tax authorities and tax advisers in tax risk management 85
8.13 The clash of rules: the tax director versus the shareholders 87
8.14 Whistle-blowing 88
Next steps 90
PART 3 91
9 Case Study 93
9.1 Chapter summary 93
9.2 When genius failed, again: Long Term Capital Holdings et al v USA 93
9.3 The first ground 95
9.4 The second ground 96
9.5 The lessons from the case 96
9.6 Further lessons from the case 97
Next steps 98
PART 4 99
10 Risk Assessment 101
10.1 Chapter summary 101
10.2 Some misconceptions about the nature of tax risk management 102
10.3 Measuring tax risk 104
10.4 What are the risks in your company? 105
10.5 Generic risks 106
10.6 Key risk indicators 108
10.7 The dangers of brainstorming 108
10.8 An alternative to brainstorming - the pre-mortem 110
10.9 The risk self-assessment 111
10.10 The risks matrix 111
10.11 How to rank risks 112
10.11.1 Actual risk = inherent risk - control environment 112
10.12 Risk and cost 113
Next steps 114
11 Drafting a Tax Policy 115
11.1 Chapter summary 115
11.2 Current best practice on tax policies 117
11.3 What is a tax policy? 118
11.4 Why does a tax policy make a difference to tax risk management? 119
11.5 Who should write and who should sign the policy? 120
11.6 The letter and spirit of the law phrase and problem 121
11.7 What should a tax policy contain? 121
11.7.1 Background 122
11.7.2 Scope and objectives 122
11.7.3 The management policy for tax 122
11.7.4 The working policy for tax 123
11.7.5 The tax approval committee 124
11.7.6 Review of this policy 124
11.8 Internal communication of tax policy 124
11.9 Communication with the tax authorities 124
11.10 Self-assessment of policy 125
Next steps 125
12 Tax Processes and Controls 127
12.1 Chapter summary 127
12.2 Introduction 127
12.2.1 The process 128
12.2.2 The controls 128
12.3 Control v process 128
12.4 Control v process: The control environment in tax 129
12.5 A control as a rule 130
12.6 Controls and feedback 130
12.7 Prevent and detect controls 131
12.8 Compensating controls 132
12.9 Process and control ownership 132
12.10 Controls and culture 134
12.11 Mental mapping and controls 134
12.12 Risk, controls and cost 135
12.13 The design of controls 136
12.14 Types of control 136
12.15 A list of possible tax controls 138
12.16 The role of the internal auditor in tax risk management 139
Next steps 140
13 Documenting Tax Processes and Controls 141
13.1 Chapter summary 141
13.2 The benefits of creating tax documentation 142
13.3 What should tax documentation look like? 143
13.4 Tax documentation 144
13.4.1 Questionnaires/Checklists 144
13.4.2 Flowcharting 146
13.4.3 Narrative descriptions of tax processes 151
13.4.4 Narratives coupled with flowcharts 152
13.5 The necessary ingredients in any documentation of process and control 152
13.6 The central difficulty with documenting tax processes: articulating tacit
knowledge 153
13.7 Documenting non-routine transactions 154
13.8 Communication of the documentation 154
13.9 Ownership of documentation 155
13.10 Updating documentation 155
13.11 Tax process documentation must become a matter of routine 155
Next steps 156
14 Learning from Problems, Errors and Deficiencies 159
14.1 Chapter summary 159
14.2 Seeking out problems, errors and deficiencies 160
14.3 Bringing errors and deficiencies to the attention of superiors 162
14.4 Errors as a learning experience 162
14.5 The difference between a tax error and a tax deficiency 163
14.6 Ad hoc and systematic methods of discovering errors and deficiencies 164
14.7 Testing to discover errors and deficiencies 165
14.8 Sampling to discover errors and deficiencies 166
14.8.1 Picking the sample 166
14.9 Problems with sampling in tax 167
14.9.1 The Tax Operational Loss/Deficiencies Log (or, somewhat misleadingly,
The Errors Log1) 168
14.10 Finding the real cause of an error or a deficiency 170
14.11 Learning from the errors of others 171
14.12 The importance of follow-up 173
14.13 Dealing with the local tax authorities after an error is discovered 173
14.14 Access by tax authorities to the errors and deficiencies log 173
14.15 Case study 174
15 Conclusion 177
15.1 Top tips for tax directors 177
Appendix 179
Global tax risk management: country-specific issues 179
Index 205
Table of Cases
PARA
B
Bredice v Doctors Hospital 5 FRD 249, DDC 1970................................ 14.14
F
Forder v Handyside [1876] 1 TC 65............................................ 6.3
G
Girvan (H M Inspector of Taxes) v Orange Personal Communications Services [1998] 70
TC 602 ............................................................... 5.3
L
Long Term capital Holdings et al v United States of America, Judgment of USDJ Janet
Bond Arterton, 27 August 2004 ........................................... 9.2-9.6
M
McMenamin (H M Inspector of Taxes) v Diggles [1991] 64 TC 286................... 5.4
R
R (on the application of British Telecommunications pic) v Revenue and Customs
Commissioners 2005 STC 1148 ........................................... 10.4
R (on the application ofSGF SA) v Revenue and Customs Commissioners [2006] EWHC
1889 (admin) .......................................................... 8.4,14.15
S
Sharkey v Wernher [1953] 36TC 275 .......................................... 3.3
U
US v Powell [1964] 85 SC 248................................................ 13.9
US v Arthur Young Co [1984] 465 US 805 ................................... 13.9,14.14
|
| adam_txt |
Contents
Preface v
Table of cases xiii
Introduction xv
Why read this book? xvi
How this book is organised xvi
Where to start from here? xvi
A note on the terminology used in this book xvii
Request for assistance xviii
PARTI 1
1 The Role of the Tax Director 3
1.1 Chapter summary 3
1.2 Introduction 3
1.3 Background 3
1.4 The direct and indirect costs of taxation 3
1.5 The hidden costs or 'excess burden of taxation' 4
1.6 Why the excess burden of taxation is so great 5
1.7 Why do governments and tax authorities target companies? 7
1.8 So what is the role of the tax professional? 8
2 The Changing Climate and Appetite for Risk 11
2.1 Chapter summary 11
2.2 Modern focus on the internal workings of companies 12
2.3 The focus on internal controls 13
2.4 Internal controls and risk 15
2.5 Internal controls and fraud 17
2.6 Internal controls, operational risk, fraud and tax authorities 19
2.7 The investor's view of corporate governance in the tax area 21
2.8 The difficulties for companies from this regulatory and governmental focus on
their internal activities 22
Next Steps 22
3 Accounting for Tax 23
3.1 Chapter summary 23
3.2 Accounting for tax 24
3.3 Why is accounting for tax so difficult? 25
3.4 Current tax and deferred tax 27
3.5 The original accounting treatment for tax in the UK - timing differences 28
3.6 The treatment in the US (FAS 109) and the new treatment under IAS
(IAS 12) 28
3.7 Conversion from FRS 19 to IAS 12 29
3.8 Differences between IAS 12 and FAS 109 30
3.9 Accounting for tax where the tax rules closely conform with the accounting
rules 31
3.10 Accounting for uncertain tax positions (including FIN 48) 31
3.11 Uncertain tax positions: audit evidence v tax evidence 32
3.12 Tax rate reconciliation 33
3.13 The tax accounting routine 33
3.14 Conclusion 33
Next steps 34
PART 2 35
4 The International Element 37
4.1 Chapter summary 37
4.2 It is not simply a matter of different countries having different tax rules 37
4.3 Why do countries have different tax rules? 38
4.4 Foreign cultures and foreign subsidiaries 41
4.5 Foreign tax authorities 43
4.6 Cultures change 44
4.7 Making the invisible visible 46
Next steps 46
5 Complex Organisations = Complex Problems = Tax Risk 47
5.1 Chapter summary 47
5.2 The first problem: dispersed knowledge 47
5.2.1 The division of knowledge and tax 49
5.3 Tax professionals and the division of knowledge 49
5.4 The second problem: tacit knowledge 50
5.5 The solution to the problems of dispersed knowledge and tacit knowledge:
positive and negative rules 52
5.5.1 Positive rules 53
5.5.2 Negative rules 53
5.5.3 The Hierarchy of rules 53
Next steps 54
6 The Significance of Company Culture and Routines 55
6.1 Chapter summary 55
6.2 The significance of corporate culture 55
6.3 Why routines and procedures are important 57
6.4 The limits of routines 59
6.5 Further limits with routines 61
6.6 All tax processes are part of a larger process 62
Next steps 63
Making Sense of the Tax Rules 65
7.1 Chapter summary 65
7.2 The hierarchy of rules 65
7.3 Trying to make the hierarchy of rules clear 66
7.4 Sub-cultures within a company 67
7.4.1 Consequences of the clash of cultures between operations people and
tax people 69
7.5 Getting others to conform to the rules 69
7.6 Clearly articulating the tax rules - a source of power 71
7.6.1 The structure of a legal opinion 71
7.7 The challenge of articulating the rules clearly 73
7.8 Communicating the rules 73
Next steps 74
People are Key 75
8.1 Chapter summary 75
8.2 The limits of command 75
8.3 The mental map 77
8.4 Consequences of not having a mental map 78
8.5 Mental models and cross-border activities 79
8.6 Creating mental maps 79
8.7 The importance of the little things and feedback 80
8.8 Helping others build mental maps 82
8.9 Falsifying a mental map 82
8.10 Dealing with non-tax SQEPs (Suitably Qualified Experienced People) 82
8.11 The role of the tax department: 'Police officer' or 'trusted adviser'? 84
8.12 The role of the tax authorities and tax advisers in tax risk management 85
8.13 The clash of rules: the tax director versus the shareholders 87
8.14 Whistle-blowing 88
Next steps 90
PART 3 91
9 Case Study 93
9.1 Chapter summary 93
9.2 When genius failed, again: Long Term Capital Holdings et al v USA 93
9.3 The first ground 95
9.4 The second ground 96
9.5 The lessons from the case 96
9.6 Further lessons from the case 97
Next steps 98
PART 4 99
10 Risk Assessment 101
10.1 Chapter summary 101
10.2 Some misconceptions about the nature of tax risk management 102
10.3 Measuring tax risk 104
10.4 What are the risks in your company? 105
10.5 Generic risks 106
10.6 Key risk indicators 108
10.7 The dangers of brainstorming 108
10.8 An alternative to brainstorming - the pre-mortem 110
10.9 The risk self-assessment 111
10.10 The risks matrix 111
10.11 How to rank risks 112
10.11.1 Actual risk = inherent risk - control environment 112
10.12 Risk and cost 113
Next steps 114
11 Drafting a Tax Policy 115
11.1 Chapter summary 115
11.2 Current best practice on tax policies 117
11.3 What is a tax policy? 118
11.4 Why does a tax policy make a difference to tax risk management? 119
11.5 Who should write and who should sign the policy? 120
11.6 The 'letter and spirit of the law' phrase and problem 121
11.7 What should a tax policy contain? 121
11.7.1 Background 122
11.7.2 Scope and objectives 122
11.7.3 The management policy for tax 122
11.7.4 The working policy for tax 123
11.7.5 The tax approval committee 124
11.7.6 Review of this policy 124
11.8 Internal communication of tax policy 124
11.9 Communication with the tax authorities 124
11.10 Self-assessment of policy 125
Next steps 125
12 Tax Processes and Controls 127
12.1 Chapter summary 127
12.2 Introduction 127
12.2.1 The process 128
12.2.2 The controls 128
12.3 Control v process 128
12.4 Control v process: The control environment in tax 129
12.5 A control as a rule 130
12.6 Controls and feedback 130
12.7 Prevent and detect controls 131
12.8 Compensating controls 132
12.9 Process and control ownership 132
12.10 Controls and culture 134
12.11 Mental mapping and controls 134
12.12 Risk, controls and cost 135
12.13 The design of controls 136
12.14 Types of control 136
12.15 A list of possible tax controls 138
12.16 The role of the internal auditor in tax risk management 139
Next steps 140
13 Documenting Tax Processes and Controls 141
13.1 Chapter summary 141
13.2 The benefits of creating tax documentation 142
13.3 What should tax documentation look like? 143
13.4 Tax documentation 144
13.4.1 Questionnaires/Checklists 144
13.4.2 Flowcharting 146
13.4.3 Narrative descriptions of tax processes 151
13.4.4 Narratives coupled with flowcharts 152
13.5 The necessary ingredients in any documentation of process and control 152
13.6 The central difficulty with documenting tax processes: articulating tacit
knowledge 153
13.7 Documenting non-routine transactions 154
13.8 Communication of the documentation 154
13.9 Ownership of documentation 155
13.10 Updating documentation 155
13.11 Tax process documentation must become a matter of routine 155
Next steps 156
14 Learning from Problems, Errors and Deficiencies 159
14.1 Chapter summary 159
14.2 Seeking out problems, errors and deficiencies 160
14.3 Bringing errors and deficiencies to the attention of superiors 162
14.4 Errors as a learning experience 162
14.5 The difference between a tax error and a tax deficiency 163
14.6 Ad hoc and systematic methods of discovering errors and deficiencies 164
14.7 Testing to discover errors and deficiencies 165
14.8 Sampling to discover errors and deficiencies 166
14.8.1 Picking the sample 166
14.9 Problems with sampling in tax 167
14.9.1 The Tax Operational Loss/Deficiencies Log (or, somewhat misleadingly,
'The Errors Log1) 168
14.10 Finding the real cause of an error or a deficiency 170
14.11 Learning from the errors of others 171
14.12 The importance of follow-up 173
14.13 Dealing with the local tax authorities after an error is discovered 173
14.14 Access by tax authorities to the errors and deficiencies log 173
14.15 Case study 174
15 Conclusion 177
15.1 Top tips for tax directors 177
Appendix 179
Global tax risk management: country-specific issues 179
Index 205
Table of Cases
PARA
B
Bredice v Doctors Hospital 5 FRD 249, DDC 1970. 14.14
F
Forder v Handyside [1876] 1 TC 65. 6.3
G
Girvan (H M Inspector of Taxes) v Orange Personal Communications Services [1998] 70
TC 602 . 5.3
L
Long Term capital Holdings et al v United States of America, Judgment of USDJ Janet
Bond Arterton, 27 August 2004 . 9.2-9.6
M
McMenamin (H M Inspector of Taxes) v Diggles [1991] 64 TC 286. 5.4
R
R (on the application of British Telecommunications pic) v Revenue and Customs
Commissioners 2005 STC 1148 . 10.4
R (on the application ofSGF SA) v Revenue and Customs Commissioners [2006] EWHC
1889 (admin) . 8.4,14.15
S
Sharkey v Wernher [1953] 36TC 275 . 3.3
U
US v Powell [1964] 85 SC 248. 13.9
US v Arthur Young Co [1984] 465 US 805 . 13.9,14.14 |
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| id | DE-604.BV023166463 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T19:55:41Z |
| indexdate | 2024-07-09T21:11:47Z |
| institution | BVB |
| isbn | 9781845927882 |
| language | English |
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| publisher | Tottel Publ. |
| record_format | marc |
| series2 | Special report |
| spelling | Henehan, P. J. Verfasser aut Global tax risk management P. J. Henehan ; Aidan Walsh Haywards Heath Tottel Publ. 2008 XVIII, 209 S. txt rdacontent n rdamedia nc rdacarrier Special report Internationales Marketing (DE-588)4125431-4 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Risikomanagement (DE-588)4121590-4 gnd rswk-swf Internationales Marketing (DE-588)4125431-4 s Risikomanagement (DE-588)4121590-4 s Steuer (DE-588)4057399-0 s DE-604 Walsh, Aidan Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016334615&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Henehan, P. J. Walsh, Aidan Global tax risk management Internationales Marketing (DE-588)4125431-4 gnd Steuer (DE-588)4057399-0 gnd Risikomanagement (DE-588)4121590-4 gnd |
| subject_GND | (DE-588)4125431-4 (DE-588)4057399-0 (DE-588)4121590-4 |
| title | Global tax risk management |
| title_auth | Global tax risk management |
| title_exact_search | Global tax risk management |
| title_exact_search_txtP | Global tax risk management |
| title_full | Global tax risk management P. J. Henehan ; Aidan Walsh |
| title_fullStr | Global tax risk management P. J. Henehan ; Aidan Walsh |
| title_full_unstemmed | Global tax risk management P. J. Henehan ; Aidan Walsh |
| title_short | Global tax risk management |
| title_sort | global tax risk management |
| topic | Internationales Marketing (DE-588)4125431-4 gnd Steuer (DE-588)4057399-0 gnd Risikomanagement (DE-588)4121590-4 gnd |
| topic_facet | Internationales Marketing Steuer Risikomanagement |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016334615&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT henehanpj globaltaxriskmanagement AT walshaidan globaltaxriskmanagement |