Modello di Maturità della Tax Governance

Transcription

1 Modello di Maturità della Tax Governance Davide Saredi KPMG Advisory S.p.A. 24 Novembre 2016

2 Contesto di riferimento CEO Perspectives Survey KPMG Setting the course for growth: CEO Perspectives Adapting to Government Regulation a High Priority Panel 400 CEOs from companies of all sizes, operating in sectors ranging from retail to manufacturing to utilities When asked to identify issues that can have the most impact on their companies, the CEOs identified the regulatory environment first, followed by corporate tax reform. In fact, 34 percent of the CEOs are spending more time with regulators or government officials or are considering doing so Top Risks for Industrial Sector Constantly among key risk factors for Industrial sector Key compliance risk factors faced by corporates include: Risks related to infringement of intellectual property rights Changes in government policy, tax rates or exposure to additional tax liabilities Regulatory and legal risks due to adverse outcomes in legal proceedings adversely affecting business results [year] [legal member firm name], an Italian limited liability share capital company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 2

3 Contesto di riferimento "Top Mind" degli Audit Committee L'Audit Committee Institute di KPMG evidenzia ogni anno i principali concern degli Audit Committee. Oltre agli aspetti finanziari, di disclorure e comunicazione, cosa preoccupa? 58% 47% 45% 27% 27% 24% 24% 18% 18% 9% Governance, Controls, Risk Management IT Risk/ Emerging Technologies Uncertainty (Economic, Political, etc.) Info Privacy/ Security, Cyber-security Fostering Growth and Innovation Board Composition (expertise) Legal/ Regulatory Compliance Leadership, Culture, Tone at Top Tax Risk Interaction with Auditors [year] [legal member firm name], an Italian limited liability share capital company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 3

4 Tax Governance Come valutare la maturità della Tax Governance? Maturity Level Governance Risk Management Compliance Level 1 Initial Relatively limited tax risk awareness at board level Tax issues are being dealt with on a case-by-case basis Tax reporting is mostly manually prepared on the basis of one or more individuals experience Level 2 Repeatable Tax is acknowledged as relevant factor in the board s decision making process Tax risks and processes are recognized and more or less anticipated and defined Tax compliance processes are informal but more or less standard Level 3 Defined Tax goals and strategy have been defined by the board and roles and responsibilities are clear Key tax risks, processes and controls are mostly identified and executed on Tax compliance processes are standardized and documented Level 4 Managed Tax is a recurring item on the board agenda and KPI s for tax are defined and monitored Key tax risks, processes and controls are regularly tested and non-standard events actively managed Real-time overview of tax compliance status and uncertain tax positions Level 5 Optimized Board operates advanced management reporting for tax and material tax issues or incidents is automated Tax risk management is fully integrated and monitored in company risk management framework Tax compliance processes and data needs are integrated in the financial accounting processes [year] [legal member firm name], an Italian limited liability share capital company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 4

5 2014 KPMG International Cooperative ( KPMG International ), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. FOR INTERNAL USE ONLY 5

6 Grazie Davide Saredi Senior Manager, Risk Consulting KPMG Advisory S.p.A. Direct line Mobile