Tax Manager Interview Questions

1.1The tax manager mandate - compliance, planning, risk, and managing the tax team

1.2Tax function design - in-house vs outsourced, centre of excellence, and the right operating model

1.3Managing advisers - briefing, reviewing, challenging, and getting value from external tax counsel

1.4Tax strategy communication - presenting the tax position and tax risk to the CFO and audit committee

2.1Managing the global compliance calendar - returns, payments, and avoiding penalties across jurisdictions

2.2Reviewing and signing off tax returns - the manager accountability and what to look for

2.3HMRC and tax authority relationships - managing enquiries, building productive relationships, and settling disputes

2.4SAO regime and tax governance - the senior accounting officer obligation and evidencing good governance

3.1Tax provision management - owning the group tax charge, effective tax rate, and year-end close

3.2Uncertain tax positions - ASC 740-10 and IAS 12 requirements and how to assess and disclose them

3.3Tax disclosures in the annual report - notes, country-by-country reporting, and governance statements

3.4Working with auditors on tax - managing the audit of tax positions and defending provisioning judgements

4.1International tax strategy - structuring the group to manage the global effective tax rate

4.2Transfer pricing policy - setting arm length prices, documenting the policy, and managing audit risk

4.3Pillar Two global minimum tax - the rules, the impact on the group, and the compliance obligations

4.4BEPS compliance - country-by-country reporting, substance requirements, and managing the post-BEPS environment

5.1Tax-efficient structuring - how the tax manager advises on business decisions with significant tax consequences

5.2M&A tax due diligence - leading the tax workstream, reporting findings, and advising on risk

5.3Reorganisation and restructuring - the tax implications of group reorganisations and how to manage them

5.4Anti-avoidance - understanding the boundaries, managing GAAR risk, and building a defensible tax position

6.1VAT and GST across jurisdictions - managing global indirect tax compliance and risk

6.2Customs and duties - import/export tax, classification, and managing the cost of cross-border trade

6.3E-commerce and digital services tax - the rapidly evolving indirect tax landscape for digital businesses

6.4Indirect tax technology - automating VAT determination and compliance across the transaction flow

7.1Global mobility tax - managing the tax obligations of employees working across borders

7.2Equity compensation - the tax implications of share awards, options, and incentive plans globally

7.3Off-payroll working and IR35 - contractor management, status determination, and compliance

7.4Employment tax audits - managing HMRC payroll reviews and employment status enquiries

8.1Tax technology strategy - tools for compliance, provisioning, transfer pricing, and data management

8.2Data management for tax - getting reliable data from ERP and finance systems for tax purposes

8.3Digital tax compliance - Making Tax Digital, electronic filing, and the global move to real-time reporting

8.4Building the business case for tax technology investment

9.1Managing and developing a tax team - technical development, career progression, and building capability

9.2Business partnering - the tax manager as a commercial partner to operations, finance, and legal

9.3Communicating tax risk - speaking the language of risk rather than tax jargon with non-tax stakeholders

9.4Working with the board and audit committee - what to present and how to handle difficult questions

10.1Technical questions - international tax, transfer pricing, Pillar Two, tax accounting, and M&A

10.2Leadership questions - managing a team, building a tax function, and handling a complex tax dispute

10.3Commercial questions - demonstrating business awareness and the ability to advise on complex transactions

10.4Salary and package negotiation, questions to ask about the tax team and strategy, and evaluating the role