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

2. 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

3. 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

4. 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

5. 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

6. 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

7. 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

8. 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

9. 13th XBRL International Conference
Thank You
Terry Lutes
Vice President, Government Consulting
Alluvion, Inc. and The M Group
(Office) +1 (703)
(Mobile) +1 (703)
24/02/2019
13th XBRL International Conference