Deferred Tax Asset Evidence Recovery Director

The mandate

This interim seat addresses a specific reporting risk: the evidence supporting recognition and utilisation of deferred tax assets is inconsistent across jurisdictions and forecast sources. The Director must start within three weeks, establish which balances are defensible, which require sensitivity or restriction and which should be adjusted. The assignment ends when a permanent owner can sustain the evidence and review protocol through a full reporting cycle.

The opening twenty business days will reconstruct the population by expiry, character, jurisdiction, reversal source and reliance on future taxable profit. Forecast evidence will be reconciled to approved planning assumptions, historic forecast performance and the legal ability to utilise losses or credits. Tax-planning strategies must be specific, feasible and controlled rather than used as generic support.

Temporary authority covers evidence requests, review standards, challenge sessions, adjustment recommendations and entries within delegated thresholds. Reserved accounting conclusions remain with the Chief Accounting Officer. The interim cannot change operating forecasts, implement restructuring, approve tax-planning transactions or redesign the planning process; where those dependencies are weak, the issue must be recorded rather than silently repaired inside the tax model.

Handover requires one annual or equivalent full recognition review led by the nominated successor, followed by an observed interim-period refresh. Exit evidence includes a complete balance inventory, approved source hierarchy, sensitivity records, judgement memoranda, reconsideration triggers and accepted residual risks. An extension cannot be used simply because management has not nominated an owner.

What you will own

• Reconstruct every material deferred-tax-asset balance by type, jurisdiction, expiry, utilisation restriction, forecast dependency and accounting owner.
• Test future-profit evidence against approved forecasts, recent forecast accuracy, loss history, reversing taxable temporary differences and feasible planning actions.
• Establish minimum support for tax-planning strategies, including authority, implementation lead time, economic consequence and controls preventing double counting.
• Quantify sensitivities to forecast timing, margin, legal limitations and enacted tax rates, identifying the variables that could change recognition.
• Recommend release, restriction or derecognition where evidence does not meet the applicable standard, with decisions recorded at the reserved level.
• Create a recurring trigger register covering performance variance, law change, ownership event, expiry proximity and failure to execute an assumed action.
• Prepare the permanent owner through a successor-led full review and observed refresh, correcting judgment or documentation gaps before departure.
• Deliver a signed transfer dossier linking balances, source evidence, approved conclusions, open actions and the next mandatory reconsideration date.

Candidate qualifications

• At least 16 years in tax accounting, including Director-level ownership of deferred-tax-asset recognition and valuation across several jurisdictions.
• A case where you recommended material derecognition despite an endorsed recovery forecast, with the decisive evidence and governance outcome.
• Mastery of IAS 12 recognition principles, loss carryforwards, expiry, reversing differences, tax-planning opportunities and convincing-evidence considerations.
• Experience reconciling tax forecasts to enterprise planning without assuming authority to rewrite the operating outlook.
• Evidence of identifying double counting among future profit, reversing differences and planning strategies in a recognition model.
• Ability to document uncertainty, sensitivity and reserved conclusions so the analysis remains current after the reporting date.
• A successful interim handover involving observed successor judgment rather than transfer of spreadsheets alone.

Working terms and boundaries

• The assignment lasts seven months at five days a week; any extension is capped at two months and tied to an externally scheduled review.
• The interim sets evidence gates and makes recommendations, while final material recognition and reporting entries remain reserved to accounting governance.
• Forecast ownership, restructuring execution, new tax-planning transactions and unrelated provision work are outside the engagement perimeter.
• On-site presence in Paris is required through reconstruction and the primary recognition review; approved travel follows evidence-owner needs.
• Completion requires successor-led operation, accepted recognition memoranda, a live trigger register and explicit ownership of all unresolved balances.

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 10 October 2026. Mandate reference TAX-INT-2026-PAR-14.