1. Indirect tax tax
The travelling tax
Expertise in indirect tax is every bit On mainland Europe, there is much more movement
between countries, with frequent secondments and
as globally transportable as any other transfers within the Big 4. Odile Courjon, Indirect Tax
Partner of Taj Law Firm, Member of Deloitte in France,
tax, says BLT’s GUY BARRAND. makes the distinction of ‘tax specialists not being
accountants’ in continental Europe, with many indirect tax
A
s we say goodbye to summer, thoughts inevitably specialists coming from a legal background initially, while
turn to warmer climates. If you’ve just spent developing their expertise in tax. Given that regulations in f
the weekend gazing at your holiday snaps, or countries such as France and Germany are written in their
are planning your next exotic trip abroad, it is worth respective languages, fluency is seen as essential, as is good
pointing out that as an indirect tax specialist, you’re quality European indirect tax knowledge/experience. Odile
better off than most! Over recent years many indirect also sees the common rules of the indirect tax discipline
tax specialists throughout the world have chosen to turn globally as encouragement for a more fluid indirect tax people with a solid skill around data analytics and systems to popular belief, ‘we don’t live in fortresses, go around in
their dream holiday destination into something a little population in the future. There has also been an increase and processes’. Australia provides a dynamic and proactive armoured vehicles, nor indeed do lions roam the streets!’
more permanent. in in-house indirect tax roles on mainland Europe, in business environment for the indirect tax professional. Moreover, the professional opportunities and challenges
The indirect tax discipline globally has continued to grow particular Switzerland. are considerable.
in complexity and diversity over recent years, resulting
in fewer barriers to the migration of the indirect tax
United States of America
population. Many have taken advantage of this, and the plus
Central and Eastern Europe Desire to grow Big 4 indirect tax departments in the US
Middle East
points are often considerable. A spell in a different country The EU accession countries have been developing their has also been huge, but the difficulty in obtaining work Great interest has been generated in the possible
gives you bigger picture experience that’s undoubtedly indirect tax offering in the Big 4 firms, with appointments permits has hampered some moves. However, successful introduction of VAT in the United Arab Emirates with
attractive to potential future employers and a broader mainly at manager and assistant manager grades, and a few BLT-effected moves to cities such as San Jose, New York, the pull of the professional challenge and the lifestyle in
exposure brings with it immeasurable personal benefits. notable senior appointments. BLT has, for example, worked San Francisco and Chicago demonstrate real possibilities. cities such as Dubai and Abu Dhabi attractive to many.
Peter Jenkins, Global Director of Indirect Tax at Ernst in the Czech Republic, Hungary, Ukraine, Romania, Poland, Nigel Mellor, Indirect Tax Partner at Deloitte sees an However, any notable recruitment is unlikely to take
& Young, sees a big push in emphasis globally on companies Russia and Slovakia. ever-increasing number of requests for VAT advice from US place until 2010 at the earliest. It is definitely worthwhile
getting the compliance right, and with the concern of most That said, whereas the UK and Netherlands are seen as companies more used to the rigours of sales and use tax. putting a marker down, but we believe it is best to be
tax authorities to secure the revenue, but also to enter into ‘VAT-friendly’, the authorities in some of the central and As the reach of US companies expands globally, the demand realistic, as the Big 4 firms have queues of interested
more constructive and co-operative lines of communication eastern European (CEE) countries are more formulistic for comprehensive global VAT advice also grows. Antoni parties internally, and it is likely that they will look to
with business, there is plenty of scope for the continued and punitive in approach. Philippe Norre, Indirect Tax Turczynowicz, PricewaterhouseCoopers’s Indirect Tax their own networks first.
growth in demand for indirect tax services. Key issues Partner at KPMG in Hungary comments that ‘the firms Partner in the States, adds that it’s a ‘steep learning curve
include the treatment of international services and financial in the bigger countries in CEE have now established a for new entrants into the US market, as you are suddenly
services, maintaining this global spotlight on indirect tax. specialised indirect tax offering, with the most advanced viewed as an expert on most of the VAT/GST regimes
Far East
BLT’s specialist indirect tax team has long been country being Poland, not only size-wise but also in the around the world’. Both mention the critical need for a Key bases for indirect tax professionals in the Far East
established as the market leaders in indirect tax recruitment, pro-activity of the offering’. There is plenty of opportunity sound understanding and knowledge of the principles of include China, Singapore and Thailand, with Korea and
helping many specialists relocate overseas. The following for professionals who can combine technical and advanced VAT in order to provide advice on global VAT systems. Japan also on the rise. Although these countries have
tour around the world is intended to provide some more commercial skills. Philippe feels that Croatia could well developed home-grown localised expertise, those with a
information and, in the process, dispel a few myths. offer the best opportunities due to EU accession, with global indirect tax knowledge are in demand to advise the
Russia a potential hotspot as well.
Canada larger corporates.
P e t e r S k e l h o r n , I n d i r e c t Ta x P a r t n e r a t A recent survey commissioned by KPMG on attitudes to It’s not just VAT; customs duty specialists flourish in the
Western Europe PricewaterhouseCoopers in the Czech Republic highlights indirect tax, conducted among senior finance professionals global trade hub of the Far East. Language difficulties are
Despite the UK having one of the largest and most the emerging economies of Romania and Bulgaria as ones to at more than 500 large corporations around the world, less of a barrier than adapting to the cultural differences,
developed indirect tax populations, it is one of the hardest watch, with the recent appointment of a specialist indirect ranked Canada’s GST systems seventh easiest for businesses but indirect tax specialists find that the Far East provides a
nuts to crack when we talk about prospective moves to the partner in the former as evidence. among indirect tax systems in 32 countries. However, unique challenge.
UK from other countries. Despite a candidate constrained difficulties can arise in that a number of provinces have
market in the UK, the perception remains that practical UK both a GST and a retail sales tax. Many businesses adopt
VAT experience is by and large a prerequisite. Those who
Australia the view that indirect tax is purely a compliance obligation,
Truly international
do move to the UK have usually demonstrated good quality The goods and services tax (GST) was implemented in although according to Jim Vincze and Marisa Corbett, In summary, indirect tax provides a truly international stage
European VAT experience or exposure and those arriving Australia in 2000 and has just started to mature as a tax. Patrick Partner and Manager respectively at Deloitte in Toronto, upon which to operate. Armed with readily transferable
from further afield have tended to have most success by Walker, Head of Indirect Taxes at PricewaterhouseCoopers, ‘there appears to be a growing number of businesses that technical skills, there are fewer barriers than ever to a more
transferring from within their current Big 4 firm. says that ‘while the global economy is unsettled, Australia view indirect tax in a more external, market focused way’. mobile indirect tax population. So pack up your suitcase
Senior commercial roles in the UK rarely countenance is better insulated than most because of its resources-led Most recruitment is dealt with internally, although external and call us for a rundown of the options – in the immortal
applications from overseas specialists, simply because there economy, and the high demand for those resources from hires could be welcome going forward. words of the song, perhaps it’s true that ‘Wherever you
tends to be a large queue of appropriately qualified applicants China and other developing Asian economies. Forecasts for lay your VAT, that’s your home’!
from within the UK. The exception to this is at the VAT the economy are therefore for continued economic growth As part of BLT’s market leading indirect tax team, Guy
accountant level in-house where candidates with broad- over the next five to ten years, and we see a similar growth
Africa Barrand has been recruiting indirect tax specialists
based knowledge of European VAT systems and processes pattern for our GST practice’. The large firms are growing in South Africa has the largest indirect tax presence exclusively for over ten years: tel: + 44 (0) 207 405 3404,
are few and far between, and are therefore sought after. the key locations of Sydney, Melbourne, Brisbane and Perth. here . Ger ard Sover all, Indirec t Ta x P ar t ner at e-mail: vat@blt.co.uk, website: www.blt.co.uk.
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