Finance · Tax · Component
Tax map
Where the organisation is taxable, the flows of goods, services and money between its entities, and what its structure depends on.
The deliverable
What it is
A tax map is a description of the organisation seen from a tax perspective. It does not state rates or rules; it shows where tax questions arise, so that a strategic decision can be checked against it before specialist advice is sought.
For groups with entities in more than one country, the flows between them are where transfer pricing applies. The map notes those flows and whether pricing is documented; the pricing itself is a matter for specialists.
One level in
What it is made of
Each element is a constituent part of the component. Follow one to see the attributes it carries.
Taxable presences
Each jurisdiction where the organisation has an entity or a presence that may create tax obligations, and the taxes involved.
3 attributes: Jurisdiction · Entity · Taxes involved
LearnIntra-group flows
Goods, services, royalties and financing passing between the organisation’s own entities, where arm’s length pricing applies.
4 attributes: From · To · Flow type · Pricing documentation
LearnStructural dependencies
Conditions the current structure relies on for its tax position — where decisions are taken, who owns what, where staff sit.
2 attributes: Dependency · Why it matters
Learn
Check operational moves against the structural dependencies. Relocating a team can change a tax position nobody meant to change.
The other components in tax
Tax policy
The conduct the organisation has committed to on tax, its appetite for tax risk, and who is allowed to decide what.
LearnIncentives register
Tax reliefs and incentives the organisation claims or could claim, with the conditions each depends on and who watches them.
LearnTax risk register
The tax positions that could reasonably be challenged, the exposure they carry, and when each is next reviewed.
Learn