Global Minimum Tax Governance Director

The mandate

The recurring governance question is whether global minimum-tax exposure is understood well enough to influence forecasts, legal-entity choices and board decisions before compliance calculations become final. Management can produce technical workstreams, but the committee wants an independent voice to test whether data confidence, safe-harbour judgments and ownership are aligned. The adviser will strengthen challenge without creating a parallel tax function.

The eight-month cadence consists of a weekly working session, one monthly committee meeting and written responses to defined questions within two business days. Early sessions will test the jurisdictional map, calculation architecture and control ownership. Later meetings will focus on sensitivity, elections, transition choices, disclosure quality and whether decision makers can distinguish accounting estimates from eventual cash obligations.

This is an influence-only appointment with no line authority, filing responsibility, spending power or right to instruct advisers or management. The Director may request evidence through the committee sponsor, press assumptions and recommend that a decision paper be withheld pending clarification. Executives and the board remain accountable for conclusions, elections, filings and implementation.

Conflicts must be disclosed before access, including current advice to a materially adverse counterparty, service to a competing governing body or economic interests affected by recommended structuring. Renewal is considered only if the committee defines a new standing question after the closing review; continuation is not presumed merely because implementation remains in progress.

What you will own

• Test the jurisdictional exposure map for missing entities, permanent establishments, ownership changes, fiscal-period differences and inconsistent data sources.
• Challenge the basis for safe-harbour reliance, recording evidence, expiry, sensitivity and the trigger for moving to a full calculation.
• Shape a committee dashboard that separates estimated top-up tax, data confidence, accounting treatment, filing readiness and management action.
• Press management on the treatment of elections, transition rules and intra-group arrangements without substituting the adviser’s preference for accountable decisions.
• Review three calculation cycles for reconciliation, version control, source ownership and explainability of changes between reporting dates.
• Facilitate a board scenario session examining how forecast movements and structural choices alter exposure across plausible cases.
• Recommend a risk-acceptance protocol for jurisdictions where data or interpretation remains unsettled, with explicit authority and revisit dates.
• Deliver a closing independent view on governance maturity, residual uncertainties and the questions the committee should continue asking after the term.

Candidate qualifications

• At least 18 years in international tax, tax accounting or global tax governance, with direct leadership of OECD Pillar Two analysis across multiple jurisdictions.
• Evidence of translating GloBE mechanics, safe harbours, elections and data limitations into board decisions without overstating certainty.
• A prior advisory example where your challenge changed a calculation assumption, control design or sequencing choice while executive ownership remained intact.
• Strong working command of effective-tax-rate interaction, deferred tax inputs, covered taxes, jurisdictional blending and the distinction between compliance and forecast estimates.
• Demonstrated ability to examine tax-engine or spreadsheet outputs through lineage, reconciliation and control questions rather than accepting technical complexity as assurance.
• Experience managing access to privileged tax reasoning and maintaining independence alongside other board or advisory appointments.
• Availability for the published Singapore cadence and ability to answer defined ad-hoc questions within two business days.

Working terms and boundaries

• The retainer covers two days a week for eight months, the weekly working session and one scheduled board or committee meeting each month.
• The adviser has no line authority and does not approve calculations, elections, filings, accounting conclusions, transactions or external-adviser appointments.
• Additional attendance, travel or materially new questions require written scoping before work begins; unused time does not accumulate into executive capacity.
• Conflicts are reviewed at appointment and before each substantive structural discussion, with recusal or termination where safeguards are insufficient.
• The term closes with an independent governance opinion and knowledge session; any renewal requires a separately approved question, cadence and fee.

Application

Applications for this mandate are received in one way only: through the India Board Terminal's application process. It is automated end to end. Your Executive Passport travels to the mandate holder in its confidential form, your answers to the three questions below are read before anything else in your file, and every stage that follows is recorded on your applications page.

There is no address to write to and no intermediary to call. The mandate holder reads what the Terminal delivers and nothing else, which is what keeps the process the same for every applicant and keeps your name out of it until you release it. Applications close on 7 October 2026. Mandate reference TAX-ADV-2026-SIN-03.