02 — Capability · BC-240.10
Tax Strategy & Planning
Shape where and how the enterprise does business so its tax cost is as low as the law allows, with the appetite for risk set by the board rather than by the most creative adviser.
- Tax Planning
- Tax Structuring
In scope
- Tax strategy and risk appetite
- Structuring of entities and transactions
- Incentives and credits the enterprise qualifies for
Out of scope
- Legal entity governance and company secretarial work (see BC-120)
Decomposes into · 4
- BC-240.10.10Tax Strategy & Risk AppetiteDecide how aggressive the enterprise is willing to be on tax positions and publish the policy so every planning decision can be tested against it.
- BC-240.10.20Transaction & Entity StructuringAdvise on the tax consequences of acquisitions, reorganizations and new market entries before they are signed, not after.
- BC-240.10.30Incentives & CreditsIdentify research credits, investment incentives and reliefs the enterprise is entitled to, claim them and keep the evidence the claim rests on.
- BC-240.10.40Tax Legislation MonitoringTrack proposed and enacted changes in tax law across jurisdictions and assess what each one does to the enterprise's position before it takes effect.