Use case
Buy-side or sell-side tax diligence workstream
Download the CSV, open it in Excel or Google Sheets, customise the rows, then upload the finished index to Data Room Builder. The columns are intentionally simple: Level 1, Level 2, Level 3 and Notes.
| Level 1 | Level 2 | Level 3 | Notes |
|---|---|---|---|
| 01 Corporate Income Tax | 01.01 Returns and computations | — | All open years, all jurisdictions |
| 01 Corporate Income Tax | 01.02 Audits and disputes | — | Enquiries, assessments, settlements |
| 02 Indirect Tax | 02.01 VAT/GST/sales tax | — | Registrations, returns, partial exemption |
| 03 Employment Tax | 03.01 Payroll compliance | — | PAYE/withholding, benefits, IR35/contractor risk |
| 04 International | 04.01 Transfer pricing | — | Master/local files, intercompany agreements |
| 04 International | 04.02 Permanent establishment | — | Cross-border activity and remote staff |
| 05 Structuring | 05.01 Historic reorganisations | — | Step plans and clearances |
| 06 Attributes | 06.01 Losses and credits | — | Carryforwards and change-of-control limits |
Implementation tips
- Organise by tax head, then by jurisdiction — mirrors how tax teams allocate work.
- Contractor/IR35 exposure files belong here even if HR holds the contracts; tax quantifies them.
- Include clearance correspondence for old reorganisations; missing steps become indemnities.
FAQs
Which exposures most often become price adjustments?
Employment-tax misclassification and VAT on cross-border supplies — both accrue penalties quietly.
How many open years should be included?
Every year still open to assessment in each jurisdiction, typically four to six.