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1、Insight-driven compliance Tax Transformation Trends 2023 Executive summaryTax transformation trends survey Tax operations in focus1Top 5 trends:Emerging themes from Deloittes 2023 researchTax Transformation Trends 2023 Executive summaryTax departments at many companies are today undergoing fundament

2、al transformation to respond to a significantly altered legal and regulatory landscape,including the OECDs Pillar Two requirements,and a rise in indirect taxes around the world.To respond effectively to these and other changes,tax departments will need access to accurate and timely tax-related data

3、across their companys global operations,combined with tax teams that have data management and technology expertise.These are some of the key themes that emerged from Deloittes 2023 Tax Transformation Trends research,which included a global survey of 300 senior tax and finance executives together wit

4、h a series of qualitative interviews with the heads of tax at large multinational companies.1Trend 1:Holistic data management and integrated systems are required for insight-driven global complianceTrend 2:Costs and efficiency are still important,but the top priority for tax transformation efforts i

5、s now complying with changing tax laws and regulationsTrend 3:Outsourcing is a prime strategy to access technology capabilitiesTrend 4:Tax isnt just done in the tax department anymoreTrend 5:Future skills requirements are giving rise to the“hybrid tax professional”Trend 1:Holistic data management an

6、d integrated systems are required for insight-driven global compliance1The trends in depthTax Transformation Trends 2023 Executive summary2Figure 1.Highest priorities for the tax department over the next three to five yearsRanked#1 Ranked in top 3Comply with newtax law changesManage effectivetax rat

7、eApply an ESG frameworkto the tax departmentIncrease the efficiency/reducethe operating costs of the tax departmentImprove management ofglobal controversyIncrease automationof tax processesManage the shift from income taxes to transactional taxesHave adequate access to skilled professionalsImplement

8、 a single,integrated tax platformEnhance the role of the tax department as an adviser to business on strategic decisions and operational programsLeverage advanced technologies in scenario modeling and developing forecastsImplement a cloud-based ERP system13%38%10%37%18%33%9%31%10%25%7%25%7%23%5%23%5

9、%18%7%18%4%15%5%14%The importance of complying with a changing tax environment was reflected in both the top priorities and top challenges that tax departments expect to face over the next three to five years.The top prioritycomply with new tax law changeswas cited by 38%of respondents(Figure 1)and

10、43%said complying with evolving tax laws and regulations around the world was their top challenge(Figure 2).To comply,tax departments will need accurate,timely tax-related data that is integrated across their organization,whether to calculate their global tax liability,comply with Pillar Two,or asse

11、ss the indirect taxes owed in individual jurisdictions around the world.Its a priority to meet compliance requirements,which are becoming significantly challenging these days,such as Pillar Two and e-reporting.All these new kinds of compliance are very connected to technology and digitalization.Jesu

12、s Bravo Fernandez Head of Indirect Tax,Transfer Pricing,and Tax Technology,Coca-Cola Europacific Partners However,achieving visibility into enterprise-wide tax data has proven difficult for many companies,with integrating tax-related data across the company(36%)being the second-most cited challenge

13、for tax departments as they pursue increased efficiency and access to better data.For many,there is still work to do on rationalizing fragmented technology landscapes.Other issues often cited as top challenges were access to professionals with tax subject matter expertise(35%)and quantifying the tax

14、 implications of alternative scenarios(34%)(Figure 2).Tax Transformation Trends 2023 Executive summary3Figure 2.Greatest challenges for the tax department over the next three to five yearsRanked#1 Ranked in top 3Complying with evolving tax laws and regulations around the worldIntegrating tax-related

15、 data across the companyAccess to professionals with tax subject matter expertiseQuantifying the tax implications of alternative scenariosLimited technology/data management expertiseLack of sufficient control over technology strategy and investmentObtaining a comprehensive view of the total tax paid

16、 globallyManaging remote workManaging an aging professional workforceObtaining adequatebudgetDifficulty in developing a long-term budget and vision that aligns with company strategyDifficulty in aligning with companys technology transformation strategy/approach17%43%10%36%14%35%12%34%9%23%4%22%7%22%

17、5%21%8%18%6%18%6%18%3%11%We are looking at how do we deal with all the various ERP(and other)systems,and how do we bring structure,consistency and visibility across such an ERP landscapewhat evolution and trends are happening from a technology point of view that drive efficiencies and value-add.Dirk

18、 Timmermans Vice President of Global Statutory Finance and Tax Operations,Johnson ControlsAlthough responding to changing tax laws and regulations has moved to the top of the agenda for many tax departments,achieving greater efficiency remains an important objective.When asked about the priorities f

19、or their tax department over the next three to five years,31%of respondents cited increase the efficiency/reduce the operating costs of the tax departmentthe priority named fourth most often out of 12 choices(Figure 1).When asked about their specific priorities in moving toward a lower-cost operatin

20、g model,respondents Trend 2:Costs and efficiency are still important,but not the top priority for tax transformation effortsmost often named global tax provision(40%)and tax data management(38%)(Figure 3).Global tax provision was identified as the area more often handled in the tax department,as opp

21、osed to another area in the company or through outsourcing.But with companies targeting it for implementing a lower-cost operating model,that may be changing.2Tax Transformation Trends 2023 Executive summary4For most activities,in the current survey fewer respondents cited them as priorities for cos

22、t reduction than in 2021.For example,22%of respondents named corporate income tax returns and payments as a cost-reduction priority,compared to 38%in 2021.The 2021 survey was conducted at the height of the COVID-19 pandemic.It is likely the greater desire in 2021 to outsource tax advice for strategi

23、c decisions was a reaction to the uncharted complexity of the issues businesses were facing concurrently and internal resource instability,which have now subsided.However,there is now a more urgent concern over Pillar Two and other compliance issues taking precedence over cost concerns,indicating a

24、rise in outsourcing activity in the future.Tax Transformation Trends 2023 Executive summary5Figure 3.Priorities in moving toward a lower-cost resourcing model over the next one to two years.Comparison between 2021 and 2023Note:Percentages do not add up to 100%since respondents could make multiple se

25、lections.Tax data management was not included in the 2021 survey.2023 2021Tax governance and riskAdvising on tax policyTransfer pricing documentationGlobal tax provisionTax data managementStatutory accounts preparationIndirect tax returns and paymentsTax advisory for strategic decisionsCorporate inc

26、ome taxreturns and payments40%45%38%35%44%34%35%34%30%33%31%29%34%27%38%22%38%Tax transformation trends survey Tax operations in focus6Outsourcing has long been a common practice among tax departments,and that remains the case.About three-quarters of respondents said their company uses outsourcing a

27、s their primary approach for one or more tax activitieseither traditional outsourcing or managed-services outsourcing in which a third-party provider runs an activity(Figure 4).Trend 3:Outsourcing is a key strategy to access technology capabilities3Tax Transformation Trends 2023 Executive summary6Ou

28、tsourcing=Either traditional outsourcing or a third-party running a function/activityFigure 4.Widespread use of outsourcingIn-house resources as main approach for one or more tax activities Outsourcing as main approach for one or more tax activities 74%26%We heavily rely on our outsource provider to

29、 be our in-house tax teams around the world.That provider acts as the tax eyes and ears on the ground because it would never make economic sense to put people in all of those jurisdictions.Gemma Beck Head of Tax,Haleon PLCOutsourcing has long been recognized as a tool for increasing efficiency,but a

30、ccess to technology tools is now an even more important driver.Respondents cited access to the latest technology capabilities(54%)even more often than reduced operating costs(51%)as a major or significant benefit of outsourcing an entire activity or function in the tax department(Figure 5).Reduced n

31、eed for capital investment in technology(45%)was also named frequently as an important benefit.Outsourcing can provide a strategy for tax departments to acquire the technology tools and expertise that the current environment demands without incurring the significant capital investment that would be

32、required if these enhancements were developed in-house.Technology plays a key role in many aspects of tax operations and in transforming those operations to meet todays challenges.Many respondents said implementing a single,integrated tax platform was a key priority for the next few years as they pu

33、rsue increased efficiency and access to data.Tax Transformation Trends 2023 Executive summary7Figure 5.Benefit company has receivedor could receivefrom outsourcing an entire activity or function in the tax department Reduced operating costsAccess to tax subjectmatter expertiseReduced need for capita

34、l investment in technologyAccess to the latest technology capabilitiesTransfer of risk associated with technology systems or processes to one or more third partiesReallocation of current tax team to other strategic objectivesMajor/SignificantSomeAbility to provide flexibility and quickly scale tax o

35、perations as needed43%35%40%30%45%37%45%33%46%34%51%27%54%26%Since 2016,companies appear to be increasing the practice of performing key tax activities outside the tax departmentincluding by another part of the finance function,by shared service centers,or by outsourcing to a third-party provider(Fi

36、gure 6).This trend intensified from 2019 to 2021 due to the impact of COVID-19 and the human resources and technology challenges entailed in the sudden move toward remote work.The 2023 survey saw this tendency moderate somewhat,with respondents less often saying that they performed global tax provis

37、ion,corporate income tax returns&payments,and indirect tax returns&payments outside the tax team,compared to 2021.However,for each of the five tax activities in Figure 6,the percentage of companies who reported that it was performed outside the tax team remained higher in the current survey than it

38、was in 2019,prior to the pandemic,and there was a continued increase in intention to outsource statutory accounts and transfer pricing documentation since 2021.Trend 4:Tax isnt just done in the tax department anymore4Tax Transformation Trends 2023 Executive summary8Figure 6.Specific tax activities p

39、erformed outside the tax department From 2016 to 2023Global tax provisionTransfer pricing documentationCorporate income tax return and paymentsIndirect tax returns and paymentsStatutory accountsThe chart shows the percentage of respondents who resourced primarily different compliance activities outs

40、ide the group tax department from 2016 to 2023.201620192021202390%80%70%60%50%40%When asking about challenges for the next few years,35%of respondents said they foresee difficulties in accessing professionals with tax subject matter expertise.But many tax departments are looking for professionals wh

41、o can span company domains,which fits with the need for tax to collaborate more closely with other functions.This is clearly the case with technology-related skills.Commenting on the talent profile their tax department needs,Dennis Beyers,head of tax at UCB,described it as,A cross-domain mix of skil

42、ls is also critical to the tax departments efforts to act as a close adviser to the business.That mix includes both business knowledge and softer skills(Figure 7).As tax departments reorganize and adapt to the changing legal and regulatory tax landscape,they need to develop professional teams with t

43、he new skills required,especially data management and technology expertise.When asked where their tax department will have the greatest need for skills over the next three to five years,respondents most often named data analytics,data-driven strategic insights,and data management(44%)a reflection of

44、 the growing importance of data-driven decision-making and increased government requirements for direct access to companies tax data(Figure 7).5Tax Transformation Trends 2023 Executive summary9Figure 7.Greatest needs in the tax department for skills over the next one to two years.Respondents chose u

45、p to three skills.Note:Percentages do not add up to 100%since respondents could make multiple selections.Some skills only appeared in the 2023 survey.2023 2021Data analytics,data-driven strategic insights,and data managementSpecialist tax technical skillsTransactional tax skillsTechnology transforma

46、tion and process re-designRisk managementExpertise in emerging areas of regulatory complianceCross-business advisory skillsExternal stakeholder managementBusiness process skillsCommunication skills44%45%36%40%35%29%43%29%27%36%25%36%25%28%25%10%Trend 5:Future skills requirements are giving rise to t

47、he“hybrid tax professional”.a blend between an IT and a tax specialistalmost impossible to find on the market.Dennis Beyers Head of Tax,UCBBuilding the capabilities needed to be a trusted adviser to the business was another area where more progress is needed.Only 37%of respondents said their tax dep

48、artment had fully implemented processes to allow tax to be adequately considered in corporate decisions,although almost all the other respondents said this was either underway or in the planning stages.Relatively few respondentsless than one-fifthreported their tax department had acted or planned to

49、 act on reducing headcount.Given the new and shifting demands being placed on tax departments,most companies seem to have concluded reductions in personnel are not an option(Figure 8).Tax Transformation Trends 2023 Executive summary10Significant progress has been made in implementing efficiencies su

50、ch as process streamlining and automation.But this has not resulted in headcount reductions.Figure 8.Progress made in implementing tax transformation actions Implementation of additional training programs for skills required in strategic rolesOngoing assessment of skills required in the tax departme

51、nt to identify any gapsAutomation of tax compliance and reporting processesStreamlining of processes not appropriate for automationTax data management solutions and/or tax professionals in companys data teamUse of advanced analytics to support monitoring of key controlsUse of tools to monitor releva

52、nt developments in tax laws around the worldProcesses to allow tax issues to be adequately considered in corporate decision-makingERP customized for tax issuesIntegrated processesImplementation of lower-cost delivery model for lower complexity processesReducing headcountFully implemented Partially i

53、mplemented/initial stages Plan to implement within 12 months54%44%45%53%41%56%41%50%38%55%37%54%7%6%4%2%1%1%37%58%4%37%53%7%37%25%24%32%63%4%29%5%1%12%66%3%Tax Transformation Trends 2023 Executive summary11Whats next?Dramatic changes are putting tremendous pressure on tax departments.Responding to s

54、ignificant shifts in the tax landscape,like Pillar Two,have tax departments struggling to access the detailed data required.Despite these challenges,tax and business leaders are increasingly making use of a wide range of resources to achieve their objectivesfrom relying on IT and Finance to help int

55、egrate tax into ERP systems,to gaining technology and subject matter expertise via outsourcing to third parties.The 2023 Tax Transformation Trends results revealed a heightened need to extract data-driven insights from compliance activities and for more agile partnering with other parts of the busin

56、ess.In order to achieve this,tax and finance leaders will need to manage increasingly diverse teams,further integrate technology for direct data access,and continually reassess their operating models to maintain an optimal mix of in-house capability and outsourced expertise and technology.As regulat

57、ory changes continueparticularly those related to global minimum taxes and ESGthe trend toward insight-driven compliance will accelerate.Are you ready?Visit to download and share the survey report.Tax Transformation Trends 2023 Executive summary12About this researchThis summary report provides the h

58、ighlights of a larger study on tax transformation trendsresearch fielded every two years to track changes in the market.This years study engaged tax and finance executives at large companies to understand their strategies for tax operations,talent,and technology.Deloitte surveyed 300 senior tax and

59、finance leaders at companies across a range of industries,sizes,and regions to understand their future vision for the tax function and how they plan to achieve that vision.Deloitte also conducted a series of qualitative individual interviews with senior tax executives at large multinational companie

60、s to develop deeper insights into their tax transformation efforts.UnitedStates25%Canada6%Belgium4%Germany7%Netherlands5%Switzerland5%China13%Japan13%Australia3%UnitedKingdom18%Figure 9.Survey demographics300 respondents to a web-based surveyRevenueAsia Pacific 30%North America 31%Europe 39%Industry

61、US$750M to 1BUS$5B+US$1B to 5B43%28%29%ConsumerEnergy,Resources,&IndustrialsFinancial ServicesLife Sciences&Health CareTechnology,Media&Telecommunications35%29%16%13%7%Tax Transformation Trends 2023 Executive summary13Figure 9.(continued)RoleSurvey sample size=300C-suite(e.g.,CFO,CAO,CTaxO)=137C-1(e

62、.g.,EVP,SVP of Tax or Finance)=57C-2(e.g.,Directors,VP,Head of sub-division)=106C-suite 46%C-1 19%C-2 35%Finance28%Tax 72%Tax Transformation Trends 2023 Executive summary14ContactsAndy GwytherDeloitte Global Operate Leader,Tax&Legalagwytherdeloitte.co.ukNorth AmericaEric PeelTax Operate Leader Deloi

63、tte Tax LLP(US)Emily VanVleetTax Operate Leader Deloitte Tax LLP(US)Jeff ButtTax&Legal Operate Leader Deloitte Canadajebuttdeloitte.caArturo CamachoTax&Legal Operate Leader Deloitte Spanish-LATAMEurope,Middle East,AfricaChristophe De Waele Tax&Legal Operate Leader Deloitte North&South EAna Santiago

64、MarquesTax&Legal Operate Leader Deloitte Central Europeasantiagomarquesdeloitte.ptPatrick EarlamTax&Legal Operate LeaderDeloitte Africapearlamdeloitte.co.zaAsia PacificChristopher RobergeTax Operate Leader Deloitte Asia P.hkDeloitte refers to one or more of Deloitte Touche Tohmatsu Limited(DTTL),its

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