Global Minimum-Tax Data Model Director

The mandate

The group’s minimum-tax calculations depend on consolidation accounts, local statutory data, payroll, asset registers and tax attributes that use different entity and period logic. Current prototypes are spreadsheet-heavy, obscure elections and cannot trace an adjustment back to its accountable source. The defined problem is to design repeatable jurisdictional calculation evidence and operating ownership without turning tax specialists into permanent data integrators.

The deliverables are an entity-and-jurisdiction model, data and adjustment catalogue, source lineage, election register, calculation control architecture, exception workflow and implementation roadmap. The design must cover financial accounting income, covered taxes, deferred tax attributes, payroll and tangible assets, permanent establishments, intragroup flows, ownership changes, currency, safe harbours and local top-up interaction, with interpretations supplied by client tax counsel.

Four milestones span six months: week five accepts the legal-entity, jurisdiction and source baseline; week twelve approves target definitions and ownership; week nineteen completes parallel calculations for three contrasting jurisdictions; and week twenty-six delivers controls, operating cadence, technology requirements, remediation and the executive investment paper. Billing is released against each accepted milestone.

Acceptance requires local controllers and tax teams to reproduce sampled inputs, adjustments, elections and jurisdictional results from governed sources; different reviewers must reach consistent exception disposition; and late changes must show period and downstream effect. The model must identify uncertain interpretations separately from missing or poor-quality data and support a complete dry run without the consultant operating hidden calculation bridges.

The client provides entity charts, consolidation and statutory records, tax provision data, deferred attributes, payroll and asset summaries, prior calculations, elections, counsel interpretations, system access and jurisdiction experts. The consultant does not provide tax opinions, file returns, choose elections, post entries, implement production software, determine tax provisions or represent the group before authorities.

Why this is external work

Group tax knows the rules, local finance knows source records and systems teams know extraction, but no owner holds the full jurisdictional evidence chain. Spreadsheet prototypes also concentrate knowledge in a few individuals. External tax-data expertise can establish semantics, distinguish interpretation from data failure and design an operable model before urgency hardens temporary calculations into an unauditable permanent process.

What you will own

• Map entities, permanent establishments, ownership, consolidation boundaries and jurisdictional groupings across reporting periods.
• Catalogue source fields, tax adjustments, elections, currencies, effective dates, authorities and downstream calculation use.
• Trace income, covered taxes, deferred attributes, payroll, tangible assets and intragroup items to governed sources.
• Design control and exception workflows for completeness, reconciliation, interpretation, late change, review and approval.
• Run parallel jurisdiction calculations that expose definition, data, transformation, election and timing differences separately.
• Define accountable ownership across group tax, local controllers, accounting policy, consolidation systems and external counsel for each recurring decision.
• Deliver the target model, remediation priorities, technology requirements, operating calendar and unresolved interpretation register.

Candidate qualifications

• Has designed Pillar Two or comparable global tax calculation data across complex multinational legal-entity structures.
• Understands GloBE income, covered taxes, deferred-tax attributes, substance factors, safe harbours and top-up interactions.
• Can separate tax interpretation, election and judgement from source-data definition, transformation and control deficiency.
• Has run parallel jurisdictional calculations that local finance and group tax could reproduce independently.
• Works credibly with tax counsel, controllers, accounting policy, consolidation, data engineering and finance systems.
• Produces an implementation-ready operating model without embedding personal spreadsheets, unexplained adjustments or unauthorised tax advice in recurring calculations.

Non-negotiables

• Can lead fortnightly Amsterdam tax rooms and both jurisdiction-controller councils during the six-month engagement.
• Will disclose relationships with tax advisers, software providers, audit firms, authorities and relevant group counterparties.
• Brings global minimum-tax calculation architecture; ordinary tax reporting or data warehouse work alone is insufficient.
• Will leave tax interpretations, elections, filings and provision conclusions with authorised client specialists.

1. 49 words maximum. Which minimum-tax input most often appears standard while differing materially by jurisdictional source?
2. 49 words maximum. How would you separate an uncertain tax interpretation from a deficient data lineage?
3. 49 words maximum. What parallel-calculation result would make you redesign the operating ownership model?