International Tax Conference
Your views on Tax Sustainability
*
1.
Where is your company based?
(Required.)
Americas
Australia and Pacific Region
Europe
Africa and Middle East Region
*
2.
What is the ownership structure of your company?
(Required.)
Private
Public
Other (please specify)
To better understand your needs and challenges, we would like to better know how your tax strategy and governance are defined and implemented in your company.
*
3.
Who is responsible for your organisation’s tax strategy and tax control framework?
(Required.)
An internal department (internal auditor / risk officer / CFO etc) that undertakes a review
Your tax advisor providing regular tax reviews
Your Board of Directors
Other (please specify)
*
4.
Which department within your organisation is responsible for establishing and monitoring tax governance?
(Required.)
Responsible deal teams in conjunction with the finance department reporting to the CFO
The Board of Directors
There is no formal structure, and this is determined on a case-by-case basis
*
5.
Does your organisation have a written tax strategy describing its approach to tax?
(Required.)
Yes, and it is publicly available
Yes, but only communicated internally
No, but we have a tax policy/principles/code of conduct in place
No, because we deem this information confidential
No, we leave it to our advisors to guide and advise us on these
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6.
How is your organisation engaging with tax authorities?
(Required.)
A proactive engagement
: we voluntarily engage with the relevant tax authorities in a proactive and open manner
An ad-hoc engagement
: we have an open dialogue with the relevant tax authorities as and when we/they have specific questions
A prompted engagement
: we only engage with the relevant tax authorities when prompted
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7.
How do you ensure that your tax strategy is aligned with your overall commercial objectives?
(Required.)
We consider our commercial objectives first and the appropriate tax treatment follows
We consider the tax treatment of a commercial objective and this is a decisive factor
We seek to take a balanced view between achieving our commercial objectives while considering the tax consequences
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8.
When
considering your organisation’s tax governance approach
, to what extent are the following stakeholders relevant?
(Required.)
Not relevant at all
Not very relevant
Quite relevant
Very relevant
Shareholders
Not relevant at all
Not very relevant
Quite relevant
Very relevant
Consumers/Clients
Not relevant at all
Not very relevant
Quite relevant
Very relevant
Taxation authorities and regulatory bodies
Not relevant at all
Not very relevant
Quite relevant
Very relevant
Business partners
Not relevant at all
Not very relevant
Quite relevant
Very relevant
Media & Public Opinion
Not relevant at all
Not very relevant
Quite relevant
Very relevant
Civil society organisations
Not relevant at all
Not very relevant
Quite relevant
Very relevant
Investors
Not relevant at all
Not very relevant
Quite relevant
Very relevant
Trade Unions & Employees
Not relevant at all
Not very relevant
Quite relevant
Very relevant
Other (please specify)
9.
Has your organisation ever received feedback from an external source on your tax strategy?
Please share what it was and how (if at all) you incorporated this feedback into your tax strategy.
Now, we would like to know what you think about the debates and discussions on the international stage about tax sustainability and gather your views on how we could collectively regain the trust of our stakeholders.
*
10.
When speaking about “tax sustainability”, to what extent do you agree with each of the following statements?
(Required.)
Totally disagree
Rather disagree
Rather agree
Totally agree
Tax sustainability cannot go without more transparency and the disclosure of certain information
Totally disagree
Rather disagree
Rather agree
Totally agree
Tax sustainability is critical to regain the trust of our stakeholders
Totally disagree
Rather disagree
Rather agree
Totally agree
Tax sustainability and transparency can endanger our businesses
Totally disagree
Rather disagree
Rather agree
Totally agree
Tax sustainability means more constraints for companies
Totally disagree
Rather disagree
Rather agree
Totally agree
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11.
Does your organisation support the EU proposed public country-by-country reporting (CbCR) directive being discussed?
(Required.)
We totally support it
We support it under certain conditions
We do not support it
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12.
To what extent do each of the following statements correspond to your opinion about the CbCR directive?
(Required.)
Totally disagree
Rather disagree
Rather agree
Totally agree
We are not aware of the full extent of such disclosure requirements
Totally disagree
Rather disagree
Rather agree
Totally agree
We support the proposal but only for the largest multinationals (i.e., meeting certain thresholds)
Totally disagree
Rather disagree
Rather agree
Totally agree
There are other methods more appropriate to achieve similar results
Totally disagree
Rather disagree
Rather agree
Totally agree
Some information requested by the CbCR should remain confidential as they expose the companies’ business model
Totally disagree
Rather disagree
Rather agree
Totally agree
It is a heavy process that will contribute to make the work of our organizations’ tax services even more complicated
Totally disagree
Rather disagree
Rather agree
Totally agree
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13.
Tax planning triggers heated public debates. Which mechanism(s) ought to be put in place to regain the trust of your stakeholders?
10 indicating that this mechanism
would contribute A LOT
to regain the trust or your stakeholders
1 indicating that this mechanism
would NOT contribute
to regain the trust or your stakeholders
(Required.)
Would not contribute
1
2
3
4
5
6
7
8
9
Would contribute a lot
10
Additional mandatory public disclosures to be made by companies (compulsory tax disclosure/clearance facilities, public CbCR etc)
Would not contribute
1
2
3
4
5
6
7
8
9
Would contribute a lot
10
Sharing best tax governance practices amongst organisations
Would not contribute
1
2
3
4
5
6
7
8
9
Would contribute a lot
10
International institutions (e.g., OECD and UN) to issue further guidance for the countries to implement into their domestic laws
Would not contribute
1
2
3
4
5
6
7
8
9
Would contribute a lot
10
Organisations to be transparent and held accountable to the society they operate within such that the public understands the business rationale behind an organisation’s tax strategy
Would not contribute
1
2
3
4
5
6
7
8
9
Would contribute a lot
10
Other (please specify)
Current Progress,
0 of 13 answered