Non-Executive Director for Tax Governance and Financial Transparency

What management should make clear

Examine the governance of material tax positions, significant uncertainty and relationships with external advisers. Ask how business changes, acquisitions and cross-border arrangements enter the tax review process. Review the evidence that policies are applied consistently and that local issues are escalated before they become financial-reporting surprises.

Consider whether the board receives an understandable explanation of effective tax outcomes, cash consequences and material exposures. Complex terminology should not prevent directors from understanding the commercial facts and the nature of uncertainty. The director should challenge unsupported certainty as readily as unnecessarily opaque reporting.

The connection to enterprise decisions

Contribute to scrutiny of transactions and structural changes where tax consequences are material. Assess whether recommendations reflect the enterprise's risk appetite, operational realities and reputational considerations. Qualified advisers must address applicable law and technical interpretation for the actual jurisdictions and facts.

Management retains responsibility for filings, records, calculations and engagement with authorities. The director will oversee the framework, challenge material assumptions and support appropriate assurance. Any committee responsibilities and appointment conditions will be established under the actual governance arrangements.

Experience required

Candidates should have senior finance or governance experience with multinational tax oversight and strong financial-reporting literacy. Specialist tax expertise is valuable but must be accompanied by broad enterprise judgement. Applications should describe a situation where uncertainty required a considered governance decision rather than a purely technical answer.

A transparent basis for confidence

The board should be able to explain how material tax risks are identified, who owns them and what evidence supports the reporting treatment. Success means fewer unexplained surprises and a clearer link between business substance, advice and decisions. Relevant professional and commercial relationships must be disclosed so that independent judgement is preserved throughout the appointment.