CFO Flagship Playbook/Part XII·Tax

Tax Excellence

Governance scoring, leakage and opportunity diagnostics, NTA 2025 e-invoicing, transfer pricing and sector tax playbooks under the Tax Excellence Index™.

Governance scoring, leakage and opportunity diagnostics, NTA 2025 e-invoicing readiness, TP and sector tax playbooks.

4 chapters

Chapters

Chapter 1

Tax Excellence Index™

A composite score across governance, compliance, opportunity and risk that benchmarks the tax function.

Board & Management Relevance

Gives the Audit Committee an objective tax maturity score.

Key Operating Questions

  • ·What is our TEI™ score?
  • ·Where are the biggest gaps?
  • ·What is the 12-month uplift target?

Implementation Checklist

  • ·Run the TEI™ scoring exercise
  • ·Brief the Audit Committee
  • ·Build the uplift roadmap
Chapter 2

Leakage & Opportunity Diagnostic

Quantifies tax leakage from incorrect treatment and missed reliefs — turning the tax team into a value centre.

Board & Management Relevance

Recoveries and savings are real and reportable to the board.

Key Operating Questions

  • ·Where are we leaking tax today?
  • ·What reliefs are we missing?
  • ·Who owns recovery?

Implementation Checklist

  • ·Run the leakage diagnostic
  • ·Quantify missed reliefs
  • ·Track recoveries quarterly
Chapter 3

Transfer Pricing Discipline

TP policy, documentation, benchmarking and master/local file are non-negotiable under NTA 2025.

Board & Management Relevance

Materially reduces audit risk for cross-border groups.

Key Operating Questions

  • ·Is our TP policy current?
  • ·Are master/local files in place?
  • ·When did we last benchmark?

Implementation Checklist

  • ·Refresh TP policy annually
  • ·Maintain TP documentation set
  • ·Run benchmarking every 2 years
Chapter 4

Sector Tax Playbooks

Tax treatment varies by sector — extractives, FS, telecoms, FMCG each have distinct rules and risks.

Board & Management Relevance

Ensures the Audit Committee sees sector-specific tax disclosures.

Key Operating Questions

  • ·Are sector-specific positions documented?
  • ·What audit history exists in our sector?
  • ·How do we benchmark peers?

Implementation Checklist

  • ·Adopt the sector tax playbook
  • ·Document sector-specific positions
  • ·Brief the board on sector tax risks

Recommended Next Action

Translate this part into practice

Run the linked assessment to baseline current state, then use the related toolkits and dashboards to instrument the discipline. Book an advisory session if you want the Outliers team to operate it with you.