Tax Filing in the Global Tax Community Terry Lutes: Alluvion/The M Group 24/02/2019 13th XBRL International Conference

13th XBRL International Conference Introduction Support for XBRL among tax administrations is growing Once tax administrations understand XBRL, the selling is easy How to get to the goal is the issue most tax administrations are facing 24/02/2019 13th XBRL International Conference

Countries With Major Initiatives The Netherlands United Kingdom Canada Japan Australia New Zealand Most of these will be discussed in depth during the day or elsewhere during the conference. 24/02/2019 13th XBRL International Conference

13th XBRL International Conference The OECD Originally sponsored establishment of the OASIS effort Almost immediately got behind the Committee’s recommendation of XBRL FR for tax reporting by businesses Encouraged completion of latest version of XBRL GL At September meeting of Taxpayer Services Subgroup, unanimous endorsement of XBRL FR and GL as strategies for future of tax administration by the 29 countries present E-Audit Committee (formerly SAF Committee) has also supported XBRL GL as meeting the compliance needs of tax administrations 24/02/2019 13th XBRL International Conference

13th XBRL International Conference Other Countries Other bodies such as CIAT (inter-American tax administrators) have expressed conceptual support World Bank/IMF/USAID/USTDA are showing interest related to tax administration related projects they support in Third World countries Individual interest by other countries on their own 24/02/2019 13th XBRL International Conference

Across The Board Issues Strategy to get there is an issue for most Timeline Cost Software industry support Taxpayer reaction Political support Tax administration specific vs. whole of government approach 24/02/2019 13th XBRL International Conference

What Non-Tax Administrators Can Do Continue to spread the word Sharper focus on the business case for tax administrations—particularly for administrators that may not fully understand the technical intricacies Vendors need to commit to what they mean when they say “we will support XBRL” to provide product certainty Assistance resources need to be available to assist—not all countries can participate in broader XBRL development efforts, thus building expertise 24/02/2019 13th XBRL International Conference

Role of Alluvion/The M Group We actively support XBRL in our business development efforts U.S. federal agencies World Bank IMF USAID USTDA Corporate tax departments We work with our partners and clients to help them understand the benefits of XBRL We are building consultant cadre to work with government agencies and corporate tax department on XBRL strategies and implementations 24/02/2019 13th XBRL International Conference

13th XBRL International Conference Thank You Terry Lutes Vice President, Government Consulting Alluvion, Inc. and The M Group www.alluvion.biz (Office) +1 (703) 744-1075 (Mobile) +1 (703) 597-6471 tlutes@alluvion.biz 24/02/2019 13th XBRL International Conference