Deloitte.com/tax standardization project
Service category, service line and tax home pages text
Contents
Tax home page text
Tax home page ....................................................................................................................................................... 3
Service category pages text
Global business tax services ................................................................................................................................... 5
Cross-border tax ..................................................................................................................................................... 6
Global employer services ........................................................................................................................................ 7
Indirect tax .............................................................................................................................................................. 8
Service line pages text
Business tax .......................................................................................................................................................... 10
Customs & Global Trade (C&GT) .......................................................................................................................... 12
Global employer services ...................................................................................................................................... 14
Indirect tax (VAT or GST) ...................................................................................................................................... 16
International tax..................................................................................................................................................... 18
Legal services ......................................................................................................... Error! Bookmark not defined.
Mergers & acquisitions .......................................................................................................................................... 19
Private company services ..................................................................................................................................... 20
Research & development and government incentives .......................................................................................... 22
Tax management consulting ................................................................................................................................. 28
Transfer pricing ..................................................................................................................................................... 27
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Tax home page text
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Tax home page
Deloitte offers clients a broad range of fully integrated tax services. Our approach combines insight and
innovation from multiple disciplines with business and industry knowledge to help your company excel globally.
Deloitte International Tax Source (DITS)
Doing business in a cross-border environment? DITS provides tax and income tax treaty rates for more than 65
jurisdictions worldwide, as well as comparative information on holding companies and transfer pricing policies.
International Tax Business and Guides
Business Guides provide an overview of the investment climate, taxation and operating conditions for 48
jurisdictions, while the Highlights series offers major tax rates and investment information for over 130
jurisdictions.
2011 Global transfer pricing desktop reference
This report—formerly known as the Strategy Matrix for Global Transfer Pricing—is one of the most
comprehensive and authoritative guides of its kind, compiling essential information regarding the transfer pricing
regimes in 52 jurisdictions around the world and the OECD.
Contacts: Nazrien Kader
Service line leader Taxation Services
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Service category pages text
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Global business tax services
Business tax (link to member firm Business tax service line page)
Deloitte delivers a comprehensive, practical approach to tax planning that helps multinational businesses meet
their worldwide tax and statutory responsibilities while identifying planning opportunities and providing specialized
services to achieve cost efficiencies in line with the company’s risk profile. We believe that the most defensible
tax strategies are aligned with the company’s operations and integrated with the overall business plan.
Private company services (link text to member firm Private company services service line page)
Private companies face a range of challenges that affect not only the success of the business enterprise, but also
the professional and personal goals of their owners. Whatever the end goal — an IPO, expansion into new
markets, succession to a family member, or sale — integrated tax planning is critical. Our services to private
companies include entity income tax planning and compliance services, individual tax and wealth planning
matters, international tax, and family offices.
R&D and government incentives (link text to member firm R&D and government incentives service line page)
Deloitte helps clients to lower the effective cost of doing business locally and globally by optimizing cash
incentives that are available retrospectively and those that are based on future investment plans. Our specialists
work closely with a Quality Assurance team who review deliverables and computations to evaluate whether the
rules and other criteria are properly applied and that the full scope of qualifying costs is considered. We provide
more transparency and ensure compliance with regulatory changes through the application of global technology
solutions and deep tax technical expertise worldwide.
Tax management consulting (link text to member firm Tax management consulting service line page)
With tax technical, technology, and consulting experience, Deloitte helps businesses meet the challenges of
multijurisdictional tax operations, including compliance, reporting and risk management for direct and indirect
taxes. We help clients transform processes and technologies to enhance efficiencies, align data, and improve
transparency from the ERP systems all the way through the reporting and documentation process.
Contacts: Trevor Rogers
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Cross-border tax
Deloitte professionals advise companies on a broad range of inbound and outbound tax issues, including
structuring initial overseas investments, financing international operations, cross-border transactions,
management of the global effective tax rate and business re-structuring.
International tax services (link text to member firm International tax services service line page)
One of the biggest challenges – and greatest areas of opportunity – for a multinational company today is
effectively managing local and foreign taxes in a way that aligns with its overall business objectives and
operations. The tumultuous global economy requires a closer relationship between a company’s tax and
business operations to maximize every opportunity for cash tax savings and tax efficiencies. Deloitte’s innovative
approach helps multinationals reduce taxes on earnings, enhance margins and grow their businesses.
Mergers & acquisitions (link text to member firm Mergers & acquisitions service line page)
All transactions—whether mergers, acquisitions, joint ventures, equity investments, or divestitures—involve
complex issues that require the dedicated attention of experienced professionals. When those deals involve
companies with global operations, wading through the additional range of considerations is even more daunting.
Deloitte can assist and provide advice in effectively navigating the myriad of tax, accounting, legal, regulatory,
cultural, and labor issues in cross-border transactions to help manage compliance risks and potentially enhance
returns.
Transfer pricing (link text to member firm Transfer pricing service line page)
Deloitte’s globally-managed transfer pricing team helps companies reduce risks by aligning practical transfer
pricing solutions with overall global business operations and objectives, assists with strategic documentation to
support transfer pricing practices, and resolves disputes efficiently.
Contacts:
International Tax: Louise Vosloo
M&A Tax: Helgo Rapsch
Transfer Pricing: Billy Joubert
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Global employer services
(See Global employer services service line page text, below)
Contacts: Bernie Abbott
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Indirect tax
Customs & Global Trade (link text to member firm Customs & Global Trade service line page)
Effective management of global trade decisions and obligations is of strategic significance to a company’s global
supply chain. Deloitte has a market leading, worldwide network of Customs & Global Trade specialists
experienced in global trade strategy, automation, export controls and import/export compliance. Our
professionals help design strategies and structure global transactions to reduce customs duty payments and
other international trade costs, increase duty recoveries, and help to ensure legal and regulatory requirements
are met in a cost-effective manner.
Indirect tax (VAT) (link text to member firm Indirect tax (VAT or GST) service line page)
VAT, (Value Added Tax) taxes are broadly based on transactions, and liability will arise regardless of profitability.
Because most countries impose these taxes, most transactions are affected. Deloitte can help with timely
planning and the application of technology-based compliance management solutions. This can help clients
reduce costs, minimize risk and at the same time increase confidence that nothing has been missed. Deloitte has
a worldwide network of professionals who provide advisory services and a full spectrum of highly efficient
outsourcing and co-sourcing solutions.
Contacts:
Customs & Global Trade: Jed Michaletos
VAT: Severus Smuts
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Service line pages text
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Business tax
Deloitte delivers deep knowledge of tax and statutory requirements as well as a breadth of experience applying
them in practice worldwide. Practical, innovative tax advice combined with our globally-managed tax compliance
framework instils confidence that a consistent approach is followed in all jurisdictions. We help simplify tax
management and oversight while providing global visibility for making informed strategic decisions ― all with the
ease of a single global provider. Our services include:
 Compliance services (text should be anchor-linked down to corresponding subheading further down
page)
 Financial accounting for income taxes (text should be anchor-linked down to corresponding
subheading further down page)
 Tax controversy services (text should be anchor-linked down to corresponding subheading further
down page)
 Advisory and consulting services (text should be anchor-linked down to corresponding subheading
further down page)
 Consulting – post merger integration (PMI) services (text should be anchor-linked down to
corresponding subheading further down page)
 Foreign Account Tax Compliance Act (FATCA) (text should be anchor-linked down to corresponding
subheading further down page)
Compliance services
As businesses expand operations into new markets the complexity of managing tax risks and complying with
reporting requirements multiplies. Our globally-managed tax compliance framework enables Deloitte’s tax
professionals to help multinational organizations achieve their goal of accurate, cost-effective compliance that
also provides global visibility to the right information for making informed strategic decisions.
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Financial accounting for income taxes
Financial accounting and reporting for income taxes have become increasingly complex. Tax departments must
keep up with the latest regulatory developments and guidance related to income tax accounting, disclosures and
documentation, as well as seeking ways to address their tax provision process and technology needs more
reliably and efficiently. Deloitte tax professionals understand the complexities and can provide practical insight,
standardization, and technical expertise to help clients navigate through the maze of statutory requirements.
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Tax controversy
Multinational organizations will continue to spend more time and resources managing tax controversies in both
their local and overseas markets. Tax authorities are sharing information about companies and focusing
increasingly on implementation failure and motive rather than technical merit. Deloitte’s team includes former tax
authority officials, alternative dispute resolution specialists, and in many countries, tax litigation specialists who
can assist multinational businesses at all levels of the Tax Controversy Cycle. We developed Tax Controversy
Management software to help multinational companies consistently control and manage tax controversies across
multiple jurisdictions.
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Advisory and consulting services
One of the biggest challenges – and greatest areas of opportunity – for taxpayers is effectively managing local
and foreign taxes in a way that aligns with overall business objectives and operations. Deloitte advises
companies on a broad range of domestic and foreign tax matters, including management of the global effective
tax rate, business re-structuring and planning for the impact of new and proposed regulations. Our globallymanaged team helps companies implement practical, innovative strategies to better manage taxes earnings and
enhance cash flow so they can focus on growing their businesses.
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Consulting – post merger integration (PMI) services
All transactions—whether mergers, acquisitions, joint ventures, equity investments, or divestitures—raise
complex issues regarding potential tax risks and provide opportunities to implement practical strategies to
improve tax efficiency and certainty. When those deals involve companies with global operations, wading through
the additional range of considerations is even more daunting. Deloitte can assist in effectively navigating the
myriad of tax, accounting, legal, regulatory, cultural, and labor issues that arise in a transaction and help you to
fully realize the anticipated post integration synergies.
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Foreign Account Tax Compliance Act (FATCA)
Beginning in January 2013, virtually all non-U.S. financial intermediaries and withholding agents that own or hold
U.S. investments will be subject to the information reporting and disclosure requirements of the Foreign Account
Tax Compliance Act (FATCA). This U.S. legislation will greatly impact organizations’ tax functions, technology
systems, operations, and business strategy. As a recognized leader in both tax and technology, Deloitte is
uniquely qualified to assess and address all of the implications related to compliance with FATCA. From analysis
and remediation of existing systems to design and implementation of enterprise-wide systems and practical
procedures needed to identify and report required information to the U.S. Internal Revenue Service, our
specialists keep businesses one step ahead in this developing area of compliance and risk.
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Customs & Global Trade (C&GT)
Effective management of global trade decisions and obligations is an important – and sometimes overlooked –
factor in a company’s global supply chain. Deloitte's global network of Customs & Global Trade specialists are
experienced in global trade strategy, automation, export controls and import/export compliance. Our
professionals help design strategies and structure global transactions to reduce customs duty payments and
other international trade costs, increase duty recoveries and help ensure legal and regulatory requirements are
met in a cost-effective manner. We offer services in the following main areas:
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Export controls (text should be anchor-linked down to corresponding subheading further down page)
Trade compliance & controversy services (text should be anchor-linked down to corresponding
subheading further down page)
Consulting (text should be anchor-linked down to corresponding subheading further down page)
Business model optimization (text should be anchor-linked down to corresponding subheading further
down page)
Tax Management Consulting (TMC) (text should be anchor-linked down to corresponding subheading
further down page)
Export controls
Deloitte’s market leading export control practice is a multidisciplinary, multilingual team of lawyers, consultants,
ex-government officials and industry specialists, combining years of experience in global export controls. Our
professionals are experienced in U.S. export controls and extraterritorial restrictions, as well as local and regional
export regulations. Deloitte has a strong reputation for its knowledge in encryption controls and leads
international thought-leadership activities in this field. Our export control team works with clients to review current
compliance processes, conduct large scale, multi-country classification projects, provide training, develop or
enhance existing compliance programmes, and implement automated solutions to support internal controls. Our
team’s specialization includes both dual-use and military controls.
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Trade compliance & controversy services
Companies are facing an increasing number of compliance requirements imposed by the countries in which they
operate, as well as more rigorous enforcement by tax authorities. Deloitte offers efficient, cost-effective Customs
& Global Trade compliance services including cosourcing and outsourcing options. We help companies reduce
risk and provide more timely and transparent reporting through the application of technology based solutions.
This approach improves data management and ensures data integrity and accuracy. When controversies arise
Deloitte provides audit assistance, representation and litigation before authorities, advisory opinions and reports
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Consulting
Deloitte’s Customs & Global Trade team includes lawyers, accountants, auditors, customs brokers, economists,
former government officials, and industry specialists. We advise companies on both fiscal and non-fiscal
regulations to help them avoid additional duties, taxes and penalties related to non-compliance, as well as
consequences like complete import or export stops (e.g., REACH (Registration, Evaluation, Authorization and
Restriction of Chemicals), Customs-Trade Partnership Against Terrorism , Authorized Economic Operator and
others). Deloitte professionals help companies with a variety of Customs & Global Trade related needs such as
optimizing post merger integration by tracking duty risks and opportunities for potential tax deductions and in
helping to reconcile and determine consistent support for what is an “arm’s length” or “fair” value for both customs
and transfer pricing purposes.
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Business model optimization
Companies are looking for a sustainable competitive edge. Deloitte’s Business Model Optimization (BMO)
professionals work as part of an integrated team consisting of Consulting, Enterprise Risk and Tax specialists.
We focus on removing avoidable costs from global trade transactions while ensuring compliance with the myriad
of trade regulations around the world. Deloitte’s approach to optimizing business models and supply chains
considers both import and export requirements, which helps companies to avoid incremental duty/trade costs
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and/or supply chain interruption. It also affords companies an opportunity to optimize their Customs & Global
Trade processes and to gain a sustainable competitive edge through increased efficiency.
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Tax Management Consulting (TMC)
Deloitte provides companies and public bodies with support and advice on global trade technology solutions for
Tax accounting and reporting. We deliver comprehensive, tailored solutions to clients through centrally led, global
teams that consist of Information Technology consultants, economists, former government officials, lawyers, and
industry specialists. We assist businesses with vendor selection to assess and identify the optimal solutions;
blueprinting of Customs & Global Trade processes; functional and technical implementation(s); integration of the
trade solutions with various ERP systems (SAP, Oracle, AS400, and others); and post launch application
support.
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Global employer services
As companies grow and become more global in scope, employment issues become more complex. Among the
most serious challenges businesses face today is compliance with multifaceted tax laws and labor regulations.
Deloitte offer well-rounded plans and program development strategies that can help transform global employment
programs in a tax- and cost-efficient manner. Our services include:
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International assignment services (text should be anchor-linked down to corresponding subheading further
down page)
Compensations & benefits (text should be anchor-linked down to corresponding subheading further down
page)
International human resources (text should be anchor-linked down to corresponding subheading further
down page)
Risk talent rewards (text should be anchor-linked down to corresponding subheading further down page)
Technology (text should be anchor-linked down to corresponding subheading further down page)
International assignment services
An important corporate legal and reputational risk that global employers must contend with is ensuring they and
their employees are aware of and comply with local filing requirements. A successful international assignment
program requires companies to strike a balance between competitive compensation and cost control, always
taking care to have effective policies and procedures for regulatory compliance. Deloitte can help with this
complex challenge through our extensive knowledge of tax laws across jurisdictions and our specialized
compliance and consulting skills and software. Our professionals help companies coordinate various elements
related to a globally mobile workforce, to address worldwide compliance with employees’ individual and payroll
reporting and filing requirements.
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Compensations & benefits
Organizations seek to design and operate compensation and benefit programs in a cost-effective, tax efficient
and compliant manner – for the employer as well as employees. Deloitte professionals help align compensation
and benefits programs with a company’s overall talent and corporate strategies, and the marketplace needs. We
help address a complex array of tax matters at various stages of a company’s lifecycle, including mergers,
acquisitions, divestitures, right-sizing, and general restructuring. Beyond compliance, our integrated team of
specialists can help explore opportunities to transform global employment programs, such as, discerning the total
rewards that critical employees want and need; identifying incentives for employees to successfully carry out
company business and talent plans; and exploring ideas that provide a cost-efficient return on investment (ROI).
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International human resources
Whether creating a company’s first international program for employees, re-examining the operational
effectiveness of an existing program, taking a second look at a current provider, or transitioning the
administration of a program to address regulatory concerns, Deloitte’s International Human Resources
professionals can help. We work with companies to administer the internal financial and compensation elements
of their global mobility programs. Our approach aligns international assignment program goals with overall human
resource and corporate strategies. We offer specialized experience in policy design, benchmarking and
administration coupled with delivery skills to contribute significant value to the employer which allows them more
time to focus on enhancing the employee’s international assignment experience.
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Risk.Talent.Rewards.
The success of every organization is directly linked to its people. Today’s global environment challenges
companies to think strategically about harnessing the energy and ingenuity of a geographically and culturally
diverse workforce. Deloitte professionals help multinational organizations assess, improve, and ultimately
transform their global mobility, global rewards, global talent and performance management programs. We draw
upon the diversity of our organization’s experience and insight to provide clients with leading edge planning that
incorporates a practical perspective on implementation and ongoing operations. Additionally, we offer services
that support the design and implementation of appropriate controls to manage the financial and regulatory risk of
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deploying talent across-borders. Well designed, well managed programs allow companies to quantify ROI and
make more strategic decisions about how best to achieve talent management objectives.
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Technology
Technology provides the efficiencies, controls, and business intelligence that allow our clients to raise service
levels to their assignees, vendors, and management. Deloitte is a recognized leader in the design, development,
and implementation of innovative expatriate services technology that can significantly streamline program
administration and leverage international employee data. We have helped many global organizations integrate
technology into their international assignment programs and become e-enabled. Our web-based tools can
enhance customer service, speed transactions, and monitor quality and accountability. Through our next
generation GlobalAdvantage Portal, users can access our tools and customize their experience with interactive,
dynamic functionality.
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Relocation Services
Global assignments have proven to carry considerable costs and effort for companies involved in
expatriate placements. In answer to this challenge Deloitte Taxation Services has expanded their
Global Employer Service offering to include a Relocation Service. Our service consists of the
complete business process associated with the transfer of an employee and their family to a new
place of work and residence providing a seamless and effective integration into the new community,
including home finding, school search, language lessons, cross cultural training and complete settling
in services.
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Indirect tax (VAT)
VAT, (Value Added Tax) taxes are broadly based taxes on transactions, and liability will arise regardless of
profitability. Failing to account for these taxes correctly can have a significant impact on business costs and cash
flows. Deloitte specialists work with both businesses and the public sector.
Deloitte can help with timely planning and the application of technology-based compliance management
solutions, thereby helping to reduce costs, reduce risk, and increase the confidence that nothing has been
missed. Our services include:
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Indirect tax consulting (text should be anchor-linked down to corresponding subheading further down
page)
Business model optimization for indirect tax (text should be anchor-linked down to corresponding
subheading further down page)
International indirect tax compliance and outsourcing (text should be anchor-linked down to corresponding
subheading further down page)
Transactional consulting for indirect tax (text should be anchor-linked down to corresponding subheading
further down page)
Indirect tax consulting
With rates ranging up to 25 percent in various jurisdictions, VAT/GST, Sales & Use Tax and other indirect tax
exposures can grow quickly without a cohesive strategy and a firm understanding of each jurisdiction’s specific
indirect tax requirements. Deloitte provides client focused advisory services on local and international indirect tax
related matters including planning, rate determination and international consulting such as foreign indirect tax
requirements. We take a standardized approach from start to finish. We employ smart tools like web-based
questionnaires to help fully control the process. Based on the outcome, we can help determine which indirect tax
strategy aspects require attention. In the ever-changing environment, Deloitte professionals can help clients stay
current with compliance obligations.
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Business model optimization for indirect tax
From the Indirect Tax perspective, Business Model Optimization (BMO) involves designing and implementing an
approach for goods or services that embraces the convergence of technologies while optimizing overall tax
efficiency and decreasing the levels of strategic risk. The benefits of BMO include:
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Lower overall tax rate for the business (text should be anchor-linked down to corresponding subheading
further down page)
Improved reported earnings (below the line) and cash flow (text should be anchor-linked down to
corresponding subheading further down page)
Reduced complexity (text should be anchor-linked down to corresponding subheading further down page)
BMO projects inevitably touch many aspects of business operations. Deloitte provides integrated services that
cover tax, accounting, and business consulting, providing clients with holistic solutions, as a result of considering
multiple perspectives.
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International indirect tax compliance & reporting services (compliance and outsourcing)
Deloitte offers leading edge International Indirect Tax Compliance Outsourcing & Co-Sourcing services. We have
established several Indirect Tax Compliance Centers to help ensure consistent and highly efficient processing of
returns. Deloitte can assume partial or full responsibility for Indirect Tax compliance obligations across multiple
jurisdictions. With our ability to deliver worldwide proven experience and innovative application of technology,
Deloitte offers a full spectrum of highly efficient Compliance Outsourcing and Co-sourcing solutions. So whether
you need to file only one or over 1,000 returns, Deloitte can help you.
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Transactional consulting for indirect tax
Transactions are often not part of the day-to-day operations of the finance department or in-house Indirect Tax
experts. To fill this knowledge and experience gap, Deloitte provides transactional advisory services delivered by
professionals who specialize in Indirect Tax and are immersed in it every day. Deloitte professionals follow a
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holistic approach by working with Deloitte transactional specialists in financial advisory, consulting, and other tax
specializations to help ensure the indirect tax advice delivered is within the context of the transaction as a whole.
We track possible transaction tax or duty risks while helping clients maximize tax deductions for, and tax recovery
on, transaction costs. Deloitte’s diligence helps ensure that after a deal has been closed, the post merger
integration occurs in a tax optimized way.
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International tax
Deloitte’s International Tax professionals help multinational companies reduce taxes on earnings, enhance
margins and grow their businesses through a wide variety of compliance and advisory services. Deloitte offers
innovative approaches that align with a company’s overall business objectives and the way the company
operates. Professionals in our globally managed international tax practice provide a comprehensive range of
inbound and outbound tax services, including:
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Compliance services (text should be anchor-linked down to corresponding subheading further down page)
International strategic tax reviews (text should be anchor-linked down to corresponding subheading further
down page)
International mergers and acquisitions (text should be anchor-linked down to corresponding subheading
further down page)
Business model optimization (text should be anchor-linked down to corresponding subheading further
down page)
Compliance services
Tax departments of multinational businesses face formidable challenges coping with the profusion of compliance
requirements imposed by the countries in which they operate. The increasing number of rules, more rigorous
enforcement by tax authorities and staffing constraints compound these challenges. Deloitte offers efficient, costeffective compliance services, including co-sourcing and outsourcing options and a proven suite of integrated tax
technologies that provide benefits throughout the life cycle of the organization. We help multinationals gain
greater confidence in their level of compliance through improved data management and by validating data
integrity and accuracy. We help reduce risk, provide more timely and transparent reporting and improve overall
compliance efficiency by automating and systematizing routine and repetitive tasks.
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International strategic tax reviews
As companies expand globally, their global tax and treasury strategies need to become more integrated, flexible
and sustainable. Deloitte’s International Strategic Tax Review (ISTR) helps companies understand the drivers of
their effective tax rate (ETR) and potential opportunities to reduce it. We assist with foreign tax credit planning,
repatriation planning, ETR modelling, post-merger integration and legal entity rationalization. An ISTR provides a
framework for discussion, design and implementation of global tax and treasury strategies that are aligned with
the company’s business objectives. Deloitte’s fact-driven, analytical – rather than intuitive – approach helps
multinational companies to objectively and methodically chart their tax strategy going forward.
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International mergers and acquisitions
International mergers and acquisitions (M&A) continue to be a prime focus of tax authorities around the world.
The host of challenges raised by M&A transactions calls for deep experience across a wide range of issues in
multiple jurisdictions. Deloitte’s International Tax professionals around the world deliver targeted support
designed to guide companies through cross-border deals with an understanding of local culture and business
environments. Deloitte participates in all aspects of cross-border mergers, acquisition or disposition transactions,
including due diligence, structuring, modelling, financing, post-merger integration and reporting.
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Business model optimization
In light of today’s dynamic global economic environment and the potential for legislative changes, assessing a
multinational’s global business model may no longer be an optional exercise. Deloitte’s Business Model
Optimization (BMO) team provides high quality, customized tax and business model transformation services. We
focus primarily on global supply chain and intellectual property planning, seeking to align business objectives with
tax minimization. Our goal is to help multinationals integrate their operational and tax planning in a scalable and
sustainable way to enable business leaders make more effective decisions on an after-tax basis.
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Mergers & acquisitions
All transactions—whether mergers, acquisitions, joint ventures, equity investments, or divestitures—involve
complex issues that require the dedicated attention of experienced professionals. When those deals involve
companies with global operations, wading through the additional range of considerations is even more daunting.
Deloitte can assist and provide advice in effectively navigating the myriad of tax, accounting, legal, regulatory,
cultural, and labor issues in cross-border transactions to help manage compliance risks and potentially enhance
returns. Our services include:
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Deal structuring and due diligence (text should be anchor-linked down to corresponding subheading
further down page)
Sell-side services (text should be anchor-linked down to corresponding subheading further down page)
Post transaction services (text should be anchor-linked down to corresponding subheading further down
page)
Restructuring and bankruptcy services (text should be anchor-linked down to corresponding subheading
further down page)
Deal structuring and due diligence
Deloitte’s M&A professionals provide corporate clients and private equity investors with a spectrum of tax
advisory services. Our multifunctional approach teams these professionals with industry and technical specialists
to provide assistance and advice targeted toward managing tax compliance risk and enhancing business returns.
We analyze and quantify industry-, country-, and deal- specific tax risks and opportunities; analyzing asset
quality; and potential hidden costs, contingencies and commitments and help to develop negotiating positions.
We suggest alternative tax structures and prepare formal tax structuring memoranda and pro forma financial
statements that illustrate the effects of various structuring alternatives on future cash flows and earnings.
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Sell-side services
We help analyze potential tax, accounting, labor, operational, and system issues before going to market. We
work with clients to analyze whether the transaction structure is in line with company strategy, and quantify the
strategic value of tax risks and opportunities. We perform pre-sale due diligence including analysis of tax financial
and regulatory matters, review of compensation-related agreements, and analysis of information quality. We also
know that the tax considerations of a deal can be simple or complex and will vary depending on the nature of the
deal. We can assist and advise clients regarding estimated gains and losses, analyze the allocation and
preservation of tax attributes, and explore tax structures that address clients’ goal for cash proceeds from the
deal. Our professionals can help clients navigate deal execution and work closely with their team and other
advisors to enhance efficiency of effort and knowledge transfer.
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Post transaction services
For both acquisitions and separations, our team provides a holistic approach that can help tax departments
address its Day 1 readiness needs as well as its longer term requirements. This includes advising on a variety of
tax issues, such as addressing regulatory, tax planning and compliance matters; simplifying corporate tax
structures, especially where overlapping legal entities arise; harmonizing accounting methods; and merging tax
systems, processes, and departmental personnel. We work with the tax function to explore tax opportunities that
arise as part of the company’s overall merger synergy efforts, whether those changes arise in supply chains,
sales force organization, back-office operations, or other areas.
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Restructuring and bankruptcy services
We work with financially challenged companies by analyzing relevant tax issues and financial considerations,
assisting in evaluating restructuring options, and exploring planning opportunities that address those tax and
financial burdens, while building a framework allowing for future tax efficiencies. Our professionals have
extensive experience working with debtors, creditors, and creditor committees with respect to both in–court and
out-of-court restructurings. We also work with clients’ other professional advisors to pursue favorable business
and tax results.
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Private company services
Private companies face a range of challenges that affect not only the success of the business enterprise, but also
the professional and personal goals of their owners. Whatever the end goal — an IPO, expansion into new
markets, succession to a family member, or sale — integrated tax planning is critical. Deloitte help private
companies, their owners, and individuals with substantial assets apart from businesses they directly operate to
understand, plan and execute effective business and tax strategies — altering course when needed to respond
appropriately to potential tax consequences of new legislation and evolving market conditions. Our services
include:
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Income tax planning and compliance for private companies and their owners (text should be anchor-linked
down to corresponding subheading further down page)
Comprehensive owner and family wealth planning (text should be anchor-linked down to corresponding
subheading further down page)
International tax and estate planning (text should be anchor-linked down to corresponding subheading
further down page)
Family office services (text should be anchor-linked down to corresponding subheading further down
page)
Income tax planning and compliance services for private companies and their owners
Ongoing legislative and regulatory changes, along with an increased tax authority focus on high-wealth
individuals, create a demanding environment for private companies and owners to proactively manage their tax
liabilities and risks. Deloitte is experienced in addressing the complex relationships among the private business
enterprise, its owners, family offices, and employees of the business enterprise or family office. Deloitte helps
private companies and their owners evaluate the potential tax consequences of various business and personal
wealth decisions, keeping tax, business and personal objectives in mind. Deloitte can help explore tax-savings
opportunities, prepare for changes in the tax and economic climate, and help resolve disputes with tax
authorities.
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Comprehensive owner and family wealth planning
Individuals and families with substantial assets often face difficult decisions associated with protecting and
extending their legacy. Deloitte is experienced in addressing the many facets of wealth planning for private
company owners and their families. Our professionals assist private business owners in exploring the issues
relevant to wealth preservation and the transmission of wealth to future generations. Deloitte’s estate tax
planning specialists work closely with the private client’s other professional advisors to address the complex
issues involved in estate, gift, inheritance, trust, and charitable planning and to develop and implement an estate
plan tailored to their needs.
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International tax and estate planning
Increased mobility among high net-worth individuals and families has coincided with the broad expansion of a
globally integrated economy — featuring greater cross-border trade and investment — to create an increasingly
complex range of global tax issues. Deloitte professionals work closely with clients to address issues of tax
residency and domicile and to assess the tax aspects of international investment opportunities. We provide multijurisdictional tax and estate planning advice, taking into consideration family mobility, wealth planning and
preservation goals, the nuances of investing in specific countries and asset types, and the tax consequences to
the family’s private business enterprises.
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Family office services
Effective family wealth management encompasses a range of issues related not only to business aims, but also
personal and family goals. Wealthy families often consider establishing a family office to manage their many
investments, reporting, philanthropic, and financial planning responsibilities. Properly structuring and staffing a
family office requires an analysis of tax and governance considerations, as well as a deep understanding of the
family’s short and long range business and professional goals and objectives. Deloitte professionals can assist
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with family office design and set-up, family education and communications, charitable planning and private
foundations, and structuring business investments. Our approach addresses both the family office as a business
and the private client’s family wealth as an ongoing enterprise.
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Research & development and government incentives
Many countries offer generous grants, credits and incentives in areas such as the digital economy, energy
efficiency, environment, globalization, innovation, sustainability and training. More than 30 countries also offer
specific research and development (R&D) tax incentives that apply to development activities related to
manufacturing process improvements, production trials and software integration issues in addition to laboratory
research. Taking advantage of incentives creates an immediate cash benefit, often reducing effective tax rates
and increasing EPS.
Our services include:
 Research & development claims preparation (text should be anchor-linked down to corresponding
subheading further down page)
 Government incentives application support (text should be anchor-linked down to corresponding
subheading further down page)
 Tax controversy related to R&D or government incentives (text should be anchor-linked down to
corresponding subheading further down page)
Research & Development claims preparation
Identifying eligible R&D activities and preparing robust supporting documentation is often unfamiliar territory or
you may not have the resources to complete the paperwork required to file a claim. Deloitte can assist with the
whole process from scoping through document preparation and submission. Deloitte combines deep tax technical
expertise with highly experienced scientists and engineers to help ensure all aspects of an incentive claim are
fully understood and considered. We utilize technology based solutions worldwide to ensure a smooth process
with increased transparency and compliance with all regulatory changes.
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Government incentives application support
Ensuring that you equitably receive your fair share of the numerous grants, credits and incentives available
requires time and effort. The Deloitte team is highly experienced in the practicalities of preparing, negotiating and
agreeing such applications including all aspects from initial feasibility reviews to document submission. Deloitte’s
knowledge in this specialized area ensures that we understand and evaluate all the nuances and details of
specific opportunities and allows you to be confident you have realized your potential benefits for the least
amount of time, effort and expense.
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Tax controversy related to R&D or government incentives
R&D claims and Government Incentive applications often receive intense regulatory scrutiny. Deloitte provides
assistance in audit resolution as well as support related to claims and information requests or objections from
relevant government bodies. This team includes former officials with various regulatory agencies who have an in
depth understanding of the regulatory processes for approval. Deloitte delivers an inside out perspective and you
can be confident you are receiving sound advice.
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Business Process Services Incentive
We can help you to derive an investment grant from The Department of Trade and Industry’s Business Process Services Incentive – set
up to attract investment and create employment in South Africa, through off-shoring activities
Read more
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BPS Investment Incentives
The South African government’s up-scaled Industrial Policy Action Plan (IPAP) has identified the Business Process Services (BPS) as a
key sector for investment attraction and job creation.
The BPS Investment Incentives comprises a base incentive and a graduated bonus incentive.
The base incentive grant is calculated on projected offshore jobs to be created based on a tapering scale, and the grant is awarded on
actual offshore jobs created. The grant ranges from R112 000 per offshore job created within the DTI’s 2011/12 financial year,
R104 000 per offshore job created within the DTI’s 2012/13 financial year and R88 000 per offshore job created within the DTI’s
2013/14 financial year.
The bonus incentive is available to applicants who create more than 400 offshore jobs. It is divided into two components:

Greater than 400 but less than or equal to 800 - Incentive amount is the base incentive for all jobs, plus 20% bonus for the
number of jobs that exceed 400

Greater than 800 - Incentive amount comprises of the base incentive for all jobs, plus 20% bonus for the number of jobs that
exceed 400; and an additional 10% bonus for the number of jobs that exceeds 800
The objective of the incentives is to attract and create employment in South Africa, through off-shoring activities.
The BPS Investment Incentives are effective from 01 January 2011 up to 31 March 2014.
How you could qualify for BPS investment Incentives
Mandatory requirements:
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The applicant must be a registered legal entity in South Africa.
The applicant must be a taxpayer in good standing and provide a valid tax clearance certificate
The applicant must be performing BPS activities
The applicant must submit an application for the BPS incentive prior to the commencement of operations
Other requirements which the DTI will use to determine whether an applicant is eligible to benefit from the BPS
incentive
Our services
Deloitte has built up a reputation as the most comprehensive service provider in South Africa as we offer advice on
all the incentives currently on offer by the South African government. Our experience ranges from:

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Assisting with the initial design of the incentives,
Providing advisory opinions to new investors (local and foreign) on the incentives,
Assisting clients to access the funding by completing the application, auditing claims and submitting various
claims.
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Dealing with disputes on the incentives in respect of the interpretation of the criteria
Private Sector Infrastructure Grants
We’ll help you to optimize available incentives for investment in physical infrastructure required to service a new investment or the
expansion of an existing investment.
Read more
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Private Sector Infrastructure Grants
When you embark on new or expanded operations, our services can assist you to secure and maximize the various
infrastructure grants on offer from national, provincial and local government in South Africa.
We have proven ourselves to be a recognized leader in providing these grant and tax incentive services to various sectors.
We are currently the only one of the “Big Four” professional services organizations in South Africa with a dedicated
incentives division.
Our proven methodology gives us the capability to streamline your processes to successfully address your infrastructure
grant and incentive potential.
The scope of possibility for your company
The Critical Infrastructure Program (CIP) is a cash grant incentive that covers between 10% and 30% of the construction cost
for the development of critical infrastructure to support strategic investment projects in South Africa.
CIP funding is available to private sector enterprises, local or provincial government authorities, public enterprises, or a
combination of the above through Private Public Partnerships.
Key services that we offer you
We are able to assist you in deriving benefits from the CIP in the following ways:

Advisory opinions on the various manufacturing grants, R&D incentives and other incentives on offer

Preparation of claims and progress reports

Submission and liaising with Department of Trade & Industry or other relevant authorities.
Our approach
We take an in-depth approach to this with you, starting with initial meetings and interviews to assess your infrastructure grant
opportunities, and ways in which you can maximize grant funding.
We do detailed assessments of the feasibility of your new investment projects in terms of opportunities and risks, and provide
you with recommendations. Once all of this has been identified, we assist you with the preparation of grant funding
applications.
And then we go a few steps further…
We advise you on how to develop management capacity and design systems for effective monitoring and reporting, to help
ensure that all statutory requirements continue to be met. We provide you with ongoing project management support to help
ensure effective project implementation. We also help you with the preparation of claims and progress reports.
Public Sector Infrastructure Grants
In this sector we assist local and provincial government to optimize available incentives for investment in physical infrastructure.
Read more
Public Sector Infrastructure Grants
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If you’re a government organization that is expanding your infrastructural investment or making a new investment in infrastructure, we
are able to help you to derive maximum benefit from the various infrastructure grants that will be available to you.
We have proven ourselves to be a recognized leader in providing these grant and tax incentive services to various sectors. We are
currently the only one of the “Big Four” professional services organizations in South Africa with a dedicated incentive division.
We are able to help you streamline your processes so that you can realize your infrastructure grant potential, using our proven
methodologies.
Grants that can be available to you
The Critical Infrastructure Program (CIP) is a cash grant incentive that covers between 10% and 30% of the construction cost for the
development of critical infrastructure to support strategic investment projects in South Africa.
CIP funding is available to local or provincial government authorities and public enterprises, or a combination of these when partnered
with private sector enterprises through Private Public Partnerships.
Other infrastructure grants available to municipalities include:

Municipal Infrastructure Grant (MIG);

National Electrification Program;

Critical Infrastructure Program;

Public Transport Infrastructure and Systems Grant;

Neighbourhood Development Partnership Grant (NDPG).
The services that we can offer you
We can help you to obtain benefits from the CIP and other infrastructure grants in the following ways:

Advisory opinions on the various manufacturing grants, R&D incentives and other incentives on offer

Preparation of claims and progress reports

Submission and liaising with Department of Trade & Industry or other relevant authorities.

Specialized project management ensuring effective project implementation and accounting
Our approach
We take an in-depth, full-cycle approach, beginning with initial meetings and interviews with key people in your organization
to assess the infrastructure grant opportunities available to you, and to discover how you can maximize grant funding.
We undertake detailed feasibility studies of your new investment projects to identify opportunities and risks, and generate
recommendations for you. We then help you with preparing your grant funding applications.
We continue to work with you throughout the life-cycle of your projects. This includes providing advice on developing
management capacity and design systems to enable to you effectively monitor and report on the projects, so that you can be
confident of meeting the regulatory requirements. We also assist you with preparing progress reports and grant claims.
Industrial Policy Tax Incentive
We have a full service offering to assist you to optimize the tax deductions available from government’s proposed Industrial Investment
Allowance and employee training allowances. These include an additional tax allowance of up to 55% of the cost of your manufacturing
assets that you use in a qualifying industrial policy project. Training allowances up to R30 million will also become available.
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Read more
Industrial Policy Tax Incentive
Government has allocated a new tax investment incentive - the Industrial Policy Tax Incentive - to encourage investment in
large projects. This takes the form of an Industrial Investment Allowance, plus additional employee training allowances for
Greenfield or Brownfield industrial policy investment projects.
Projects can be allocated points based on certain criteria, and you can claim tax incentive benefits based on these points.
Project points are adjudicated by a committee made up of representatives from the Department of Trade and Industry (DTI),
SARS and the National Treasury.
How you could qualify for Industrial Policy Tax incentives
Industrial Policy Tax Incentive points are allocated to projects that:

Upgrade an industry in South Africa by using innovative processes or new technology resulting in improved
environmental protection

Generate general business linkages by acquiring goods and services from small, medium and micro enterprises

Create direct employment

Promote skills development

Are located in an IDZ
Companies can derive an additional tax allowance of 55% of the cost of any manufacturing asset that is used in a qualifying
industrial policy project that is determined to have preferred status; or 35% of the cost of any manufacturing asset used in any
other qualifying industrial policy project. The latter can amount to up to R900 million for a Greenfield project and R550 million
for a Brownfield project.
Our services
We can help you derive these tax incentives by teaming with you on all steps of the process. This can include providing
advisory opinions on the various incentives (for both local and international investors), assisting you to access funding by
completing applications and claims, auditing and submitting claims, and liaising with the DTI or other relevant authority on
your behalf.
The process we follow involves initial meetings and interviews with appropriate people in your organization to assess the
Industrial Policy Tax Incentive grant opportunities available to you and to develop a strategy to maximize your grant funding.
This is followed by detailed assessments of your new investment projects, from which we generate recommendations on how
to optimize your grants.
Once the projects are underway, we help you to set up processes and systems to manage, monitor, and report on the projects
in terms of the grant requirements. We also assist you with preparing and submitting progress reports and claims.
Enterprise Investment Program
This will help you to optimize opportunities available under the Manufacturing Investment Growth Program and the Tourism Investment
Growth Program.
Read more
Enterprise Investment Program
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We can assist you with a wide range of incentive services around the government Enterprise Investment Program (EIP). These include
securing and maximizing all incentives and grants on offer from various authorities, especially from the Department of Trade and
Industry (DTI).
The EIP incentives comprise two different investment programs: the Manufacturing Investment Program and the Tourism Support
Program (TSP). The MIP covers all manufacturing sectors, with separate regulations for the textiles and clothing industry.
The main qualifying criteria for projects are that they promote substantial investment, increase employment opportunities, and sustain
growth.
The incentives are a tax exempt cash grant of up to 30% towards qualifying investment costs over 3 years (for investments from R5
million to R30 million), or up to 15% up to a maximum of R30 million for investments from R30 million to R200 million, payable over 2
years.
Foreign Investment Grant (FIG)
Foreign investment projects may qualify for an additional grant for the cost of transporting qualifying machinery and equipment into
South Africa. This grant covers the lower of 15% of the value of qualifying imported machinery and equipment or the actual transport
costs of relocating the machinery, to a maximum of R10 million.
What we’ll do for you
Our specialist tax incentive expertise and our good relationship with the DTI and other authorities make it possible for us to provide you
with advice that can help you to identify qualifying projects and successfully claim grants for these. We help you with the full cycle, from
initial assessment through to the submission of applications and claims. We’ll also assist you in setting up monitoring and reporting
processes for your projects, to help ensure that they remain in compliance of the regulations so that you actually get the grants that you
have targeted. We will also team with you in liaising with the DTI on your applications.
National Industrial Participation Program
This is a comprehensive package that will assist you in managing your obligations under the National Industrial Participation Program,
which arise from the provision of imported goods and services to governmental organisations.
Read more
National Industrial Participation Program
We will assist you in structuring your operations so as to minimize your costs of compliance with the National Industrial Participation
Program (NIPP).
Your company will be subject to NIPP regulations under certain specific conditions. These are if you have won a government or
parastatal contract to supply or lease goods that have an imported content of US$10 million or more, or if you have won such contracts
to the same cumulative value over a 2-year period.
What we’ll do for you
We will assist you with the design of significantly oriented investment projects and help you to package them in ways that are attractive
and relevant to the Department of Trade and Industry (DTI). We do this in a way that minimizes your cost of compliance.
We can go further than that, however. We’ll help you to align your company strategy as a whole with the NIPP strategy. This will go a
long way to ensuring that your NIPP investment projects are congruent with your normal business operations.
We’ll help you with the administrative aspects of your NIPP investments. This includes updating the Industrial Participation Secretariat
of the Department of Trade and Industry on the progress of your NIPP projects. We will also audit these, which is an intrinsic NIPP
requirement.
If you prefer, we will also accept the management or outsourcing of your entire NIPP project.
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Tax management consulting
In an increasingly demanding global environment, managing tax responsibilities and planning for tax issues is
becoming more complex. With tax technical, technology, and consulting experience, Deloitte helps businesses
meet the challenges of multijurisdictional tax operations, including compliance, reporting and risk management
for direct and indirect taxes. We help clients transform processes and technology to enhance efficiencies, align
data, and improve transparency from ERP systems all the way through the reporting and documentation process.
This allows more time for tax planning and value-add activities.
Our services include:
 Tax accounting and reporting (text should be anchor-linked down to corresponding subheading further
down page)
 Global compliance outsourcing (text should be anchor-linked down to corresponding subheading further
down page)
 Risk, strategy and operations (text should be anchor-linked down to corresponding subheading further
down page)
 Tax-enabled enterprise resource planning (ERP) (text should be anchor-linked down to corresponding
subheading further down page)
 Compliance process automation (text should be anchor-linked down to corresponding subheading further
down page)
 Tax data analytics (text should be anchor-linked down to corresponding subheading further down page)
Learn more at www.deloitte.com/movetaxforward.
Tax accounting and reporting
Overreliance on spreadsheets, outdated technology, and lack of integration between tax and finance systems
hamper tax departments’ ability to obtain and analyze the data they need for timely and accurate tax accounting
and reporting. Deloitte provides tax application consulting related to the selection and implementation of software
supporting financial accounting for tax (provision) for global and local financial operations. We help tax
departments with tax accounting and reporting processes, provision-to-return reconciliations, mitigation, and
process improvement to correct or avoid material weaknesses and significant deficiencies. In addition, we advise
on tax policies and procedures as well as technical aspects related to provision and the review of internal controls
to enhance governance and address compliance and reporting risk. We can develop management reporting
desktops and tax database repositories.
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Global compliance outsourcing
Organizations with operations in multiple jurisdictions face tremendous challenges in keeping pace with each
jurisdiction’s tax laws. For this reason, they often turn to Deloitte for global and local tax outsourcing of direct and
indirect tax compliance, as well as statutory accounting and report processing. With shared services and data
management skills, our team can support local, near shore and offshore compliance activities. We also assist in
special situations, such as post-merger integration, which requires substantial system, process, and technology
support for newly created organizations in addition to the outsourcing of tax compliance.
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Risk, strategy and operations
Risk intelligent tax departments integrate business strategy and risk management into their operations. Deloitte
helps organizations’ tax departments align tax operations to the business strategy often times in conjunction with
their finance transformation efforts. Services include evaluation of organizational models, roles and
responsibilities; skills assessment; performance measurement; and analysis of governance and controls within a
tax department. We also assist with the integration of processes among tax planning, tax compliance and tax
audit, which can include determining whether appropriate key performance indicators for performance
management are in place.
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Tax-enabled enterprise resource planning (ERP)
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Integration of tax data requirements into enterprise resource planning (ERP) systems is increasingly critical for
tax departments to operate effectively and obtain the tax-sensitized data needed for accounting and tax reporting
purposes. With tax technical and technology experience, we help organizations tax enable their ERP systems,
based on the data and information requirements for the entire record-to-report cycle for tax. Our consulting
encompasses direct and indirect tax requirements and the related data to support tax planning, compliance and
tax audits on a global basis. We also assist with data retention, document management, and the prioritization of
controls.
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Compliance process automation
Tax departments face significant resource constraints, requiring an increased focus on efficiency and effective
use of software and technology to streamline their compliance process. Our team consults on design, vendor
selection, and implementation of tax software for global and local purposes for both direct and indirect taxes.
Services include integrating software and technology through the entire record-to-report business cycle for tax.
Solutions include enterprise systems, middleware, tax applications and management reporting dashboards.
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Tax data analytics
Tax information is increasingly important to management’s ability to plan and forecast. Our Tax Management
Consulting team can help your organization leverage data analytics for tax and assess the data and information
required to support these efforts. In addition, we can help your organization gain insights into past tax
performance and how tax technologies, applications, and leading practices can help your tax department plan
and executive tax strategy more effectively.
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Transfer pricing
Multinational organizations are operating in an environment of unprecedented complexity. The rising volume and
variety of intercompany transactions and transfer pricing regulations, accompanied by increased enforcement
activities worldwide have made transfer pricing a leading risk management issue for global businesses.
The goal of the Deloitte globally-managed transfer pricing network is to help companies reduce risks by aligning
practical transfer pricing solutions with their overall global business operations and objectives, assist with
strategic documentation to support their transfer pricing practices, and resolve disputes efficiently. Deloitte has a
well-earned reputation for quality and delivering results. Our services include:
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Transfer pricing planning and documentation (text should be anchor-linked down to corresponding
subheading further down page)
Dispute avoidance: Advance pricing agreements (text should be anchor-linked down to corresponding
subheading further down page)
Dispute resolution: Examination defense and mutual agreement procedure/competent authority (text
should be anchor-linked down to corresponding subheading further down page)
Business model optimization (text should be anchor-linked down to corresponding subheading further
down page)
Transfer pricing planning and documentation
Multinational businesses are expanding the volume of related-party transactions and continuously improving
supply chains. This coupled with increased tax authority collaboration across borders presents both risks and
opportunities. Deloitte provides practical solutions such as strategically approaching transfer pricing
documentation requirements, which enable global businesses to achieve operational and international tax
planning objectives. For multi-country projects Deloitte has a Global Transfer Pricing Center, that includes
economists, tax professionals and MBAs who have on-the-ground international transfer pricing experience and
specialize in Europe, the Americas or the Asia Pacific region. This centralized, global approach facilitates
uniformity of reporting and eliminates internal inconsistencies which can arise from multiple service providers,
thereby making the process more effective and efficient and easier to successfully defend.
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Dispute avoidance: Advance pricing agreements (APAs)
Transfer pricing presents many tax, legal and operational challenges. To many taxpayers the magnitude of
uncertainties – including the potential commitment of management time to successfully defend a transfer pricing
examination – is not an acceptable business risk. APAs allow taxpayers to proactively achieve greater certainty
via advance agreements on their transfer pricing methods with one or more tax authorities. Deloitte’s experience
with the APA process spans the entire history of all the national programs. Our historical knowledge of how to
achieve successful results helps companies manage their transfer pricing issues – particularly the risk of double
taxation – on a prospective basis.
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Dispute resolution: Examination defense and mutual agreement procedure/competent authority
(MAP/CA)
Missteps that affect the course or outcome of a transfer pricing examination often occur in responses to the initial
tax authority enquiries and interviews. The most effective and efficient defenses include early involvement of an
experienced global team that has successfully resolved examinations at all possible levels of the process, from
proposed adjustments by field agents, through Advance Pricing Agreement, administrative appeals, litigation and
the MPA/CA process. Deloitte takes an integrated approach to resolving transfer pricing disputes in the MAP/CA
process. Our teams include transfer pricing MAP/CA specialists from both countries teamed with professionals
who specialize in local country requirements for indirect taxes, taxes imposed by local or state/provincial
jurisdictions, international tax and interest calculations for late payment that invariably affect the outcome.
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Business model optimization (BMO)
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The global economic environment is characterized by continuous improvements in technology, urgency to adopt
and implement best practices and processes, and the potential for legislative changes. Assessing a
multinational’s global business model is no longer an optional exercise. Business Model Optimization (BMO) is
the process of balancing the demands of operations and tax law and integrating them into the business model.
This helps ensure tax planning does not curtail the bottom line and that the business model does not surrender
some or all of the value it creates. Deloitte provides high quality, customized tax and BMO services that focus on
helping multinationals integrate operational and tax planning in a scalable and sustainable way in order to enable
business leaders to make more effective decisions on an after-tax basis.
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