Background
As part of the BEPS project, Action Point 1 “Challenges for Taxation of the Digital Economy”, a “Programme of Work” was adopted in May 2019 (and approved by G20 Finance Ministers and Heads of Government in June 2019), according to which the OECD is to develop a two-pillar model to address the BEPS aspects of digital business models. Pillar One of this model deals with the extension and redistribution of taxation rights between resident and market countries, while Pillar Two provides for a global minimum taxation.
On 9 October 2019, the OECD Secretariat published a consultation document which contains a proposal for the taxation of digital business models (Pillar One). With more than 300 comments submitted, and with the public hearing in Paris on 21/22 November 2019, the topic is becoming increasingly explosive.
The shift in power from the “traditional” to the digital economy is clearly illustrated by the following diagram and also justifies the public interest:
![](data:image/png;base64,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)
Source: Financial Times 2006,”Global 500”; PwC 2018,”Global Top 100 companies by market capitalisation”.
The main contents of the consultation document are the definition of a new nexus that no longer requires a physical presence, the distribution of taxation rights outside the arm’s length principle, and the consideration of the specifics of digital business models. It also examines questions such as how narrowly digital business models are defined or which profits (routine profits vs. residual profits) should be part of the redistribution of taxation rights.
To ensure legal certainty for taxpayers and tax administrations in the new system, the distribution of profits is to take place in a three-tier system:
- The so-called Amount A corresponds to the share of the residual profit that is distributed among the market states according to a formulaic breakdown.
- The so-called Amount B is intended to remunerate routine functions for marketing and sales in market countries.
- Amount C is intended to ensure that any activities in market states that go beyond routine functions are adequately remunerated by means of binding and effective dispute settlement mechanisms. The challenge here is that the profit to be distributed may also accrue in several companies in different states.
Detailed technical explanations and detailed questions on the determination of these amounts are contained in the consultation paper.
The Need for Full Segment Reporting
We would like to take this complex profit distribution system, which is currently the subject of heated debate, as an opportunity to address the associated need for segment reporting. The application and implementation of segment reporting is again brought into focus by the distribution of taxation rights discussed in Pillar One.
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)
The segmentation of P&Ls has always been a painful issue for multinational corporations (MNEs), as the available reporting systems provide the best guidance for this segmentation - usually based on the management approach – but are far from sufficient for completely separate P&Ls. The trend within MNEs towards business segmentation (via management centres, business units or divisions) has also not yet been implemented in full.
Before the technical aspects of Amount A (as residual profit, allocation to market states) can be discussed, the crux of the matter will be the delimitation of consolidated profits and the numerous intra-group allocations that will be required. This concerns, for example, global infrastructure costs, central costs, or even more problematic costs such as research and development (as these costs do not correlate with existing revenues).
The following aspects should explain the scope of the problem in detail:
- In the absence of clear rules or frameworks, we will extend the uncertainty of complex national laws (arm’s length principle) to a globalised uncertainty related to the allocation of consolidated profits.
- The segmentations provided by listed MNEs are not yet all completely separate P&Ls. At best, they are fully allocated to revenue and cost of sales. These P&Ls can only provide a starting point, but a large amount of other costs are not fully allocated to the segments.
- It will be necessary to integrate the preparation of consolidated fully segmented P&Ls with the consolidation process itself, which is usually a very complex procedure.
- A centralised system for the transmission and validation of consolidated segmented data must be established, which, inter alia, automatically creates consistency asymmetry of data between the countries bearing the central costs compared to the markets.
An Opportunity – Automation for the Consolidation and Validation of Data
For MNEs, it might be important to think about the scope of P&L segmentation, starting from the interest in carrying out this segmentation by business unit, but also taking into account the processes for preparing country P&Ls in the context of consolidation and, moreover, in determining the tax rates of the respective countries along the value chain within the group.
The prerequisite for the application of segment reporting is a functioning internal financial reporting system from which all externally reportable segment information can be taken. Due to the direct reference to the internal planning, control and management system, the external reporting addressees are to be given an operational insight into the company or the group from the perspective of top management.
The following advantages for implementing segment reporting based on the management approach reinforce both the opportunity and the need for automation:
- Avoidance of additional costs by reclassifying data from internal financial reporting,
- Data harmonisation of internal and external reporting information,
- Greater familiarity of management with externally disclosed data,
- Higher decision relevance of the data, and
- Better verifiability of the data (or higher objectivity).
More than ever, companies should consider automation, at least to some extent, because of its use and traceability (and possibly the need to have these figures verified by third parties). Thus, audits are limited to checking the algorithm or the specifications of the software that performs the calculation based on pre-validated data (group report), rather than exposing themselves to cross-border audits involving huge amounts of data.
We at WTS advise many of our clients in the area of “Operational Transfer Pricing” on process optimisation and automation of the implementation of transfer pricing (focus on data availability, accuracy and reliability), in which segment reporting plays a key role. Inefficient processes cost companies considerable sums here. By professionally operationalising your transfer pricing system, you can achieve positive effects in terms of quality, efficiency, employees, cost savings and reduction of operational risk. Furthermore, by eliminating daily disruptive factors, employee satisfaction can increase and cooperation with other company departments can improve.
The trend is clear – the need for full segment reporting exists and should be automated to the highest possible degree.