Tax policy & administration

Our role in tax policy involves working with a wide range of stakeholders. Our global Tax network helps individuals and organisations with the tax side of their businesses and investments, such as tax compliance and tax planning. Some of our professionals are more focused on tax policy more directly - for example:

  • working with governments on their tax efficiency and capacity to establish effective tax regimes and administrative systems
  • undertaking benchmarking exercises, working in collaboration with outside organisations such as our Paying Taxes project with the World Bank Group
  • helping to bridge the relationship gap between tax administrations and businesses that want to adopt a more cooperative compliance regime
  • advising on the feasibility and efficiency of greater tax transparency that benefits businesses and policy-makers
  • exploring the impact of tax rule changes both domestically and internationally, as with the OECD’s Base Erosion and Profit Shifting (BEPS) action plan

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Base Erosion and Profit Shifting (BEPS) Action Plan

  • The recommendations of the BEPS Project led by the Organisation for Economic Cooperation and Development (OECD) and published in October 2015 are at the root of much of the coordinated activity on perceived international tax avoidance techniques, although we’ll help you understand and input to how these are being nuanced with additional work.
  • The timing, methods and extent of implementation vary between jurisdictions and our extensive network will help all stakeholders plan how best they can react to proposals and recommendations.
  • We can help businesses identify significant risk areas and begin remediation as required, based on current actions of tax authorities and the future impact of OECD work.
  • Our people, information services and insights will monitor for you the domestic impact of BEPS work – especially on behavioural changes.

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EU Direct Tax Group

  • Our pan-European network of EU law experts combine their skills to advise in all areas of EU direct tax law, including the fundamental freedoms, EU directives and State aid rules..
  • We have set up client-facing expert working groups to address specific hot topics such as State aid, BEPS, Code of Conduct and CCCTB.
  • Through our EUDTG Technical Committee, we continuously develop new and innovative EU law positions and solutions for practical application by clients.
  • We input to the EU and international tax debate and maintain regular contact with key EU and OECD policy-makers through our EU Public Affairs capability in Brussels.
  • We facilitate the "EBIT" business initiative.
  • Our secretariat in the Netherlands operates an EU tax news service, keeping clients up to date with developments as soon as they happen.

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Government consultancy and capacity building

  • Assignments can range from specific technical assistance to larger projects also including management, advice and implementation of a review of potential new tax policies.
  • Improving the tax take is often an objective, whether through the improvement of rules and regulations, administration practices or compliance processes.
  • We can help territories accelerate future progress or consolidate their existing achievements in tax policy alongside political, governance and accountability objectives as part of broad economic development.
  • Larger projects may involve desk-based investigation supplemented with discussions with international organisations operating in the territory and in-country with senior representatives of the administration, important organisations and business leaders.
  • We’ll always use our experience to compare best practices from other territories but to adapt them as appropriate for the circumstances. We can highlight important challenges and provide a number of possible policy options to address them.

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Tax administration consulting

  • We support governments, tax administrations, intra-governmental organisations and NGOs in their endeavours to design and implement sustainable tax compliance strategies.
  • As part of this process, we advise on and implement solid foundations for ameliorating tax compliance infrastructures by building performance measurement systems and innovative audit strategies.
  • This also includes support on the digital transformation agenda, co-operative compliance modelling and capacity building.

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Tax & transparency

Tax and its impact on corporate reputation is a key issue for business while tax transparency, reporting and the tax gap are vital to other stakeholders like governments, supranationals and NGOs. Areas where we work with to help improve transparency around tax in a national context, and globally are:

  • Tax transparency: country-by-country reporting
  • Building trust, enhancing reputation
  • Total Tax Contribution
  • The annual Paying Taxes study
  • Effective tax rate benchmarking

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The future of tax

  • When we look to the long term future, many of the challenges and opportunities that we see ahead, both for tax and more generally, can probably be grouped into categories which deal with shifts in economic power, demographic shifts, technological change, greater urbanisation and climate change/ resource scarcity.
  • There are trends that we see ranging from the current to the more medium term. We’ve now started to raise some of these trends through our regular Tax Policy Bulletins and alerts from specific networks, including for example those stemming from the Base Erosion and Profit Shifting (BEPS) Action Plan, EU fiscal State aid and those around the likely growth of cooperative compliance in many territories. Our annual Paying Taxes report also provides trends in key elements of tax compliance around the world.
  • Technological advances are driving huge interest in how different the tax function of the future will look and operate, along with the impact on systems of step change developments like blockchain, robotics and artificial intelligence.
  • PwC is also interested in understanding and promoting debate on what people really want from their tax regime.

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Tax Policy Bulletins

  • Keeping up with the increasing pace of change surrounding tax policy and administrative developments worldwide can be a real challenge.
  • Drawing on our experience of tax policy issues and insight from relationships with organisations such as the OECD, we have put together a series of Tax Policy Bulletins. These are more than just insights or thought leadership, but are a fundamental part of our tax policy services.
  • With analysis and insight on policy changes around the world, these bulletins are designed to help you stay up-to-date with the latest developments and explain what these changes mean for you.

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Contact us

Stef van Weeghel
Leader, Global Tax Policy & Administration Network
Tel: +31 (0) 88 792 6763
Email

William Morris
Deputy Leader, Global Tax Policy & Administration Network, PwC Global
Tel: [1] 202 312 7662
Email

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