Workflow Demo Hub
Navigate the illustrative workflow from factual source provenance through traceability, review controls, management visibility, sample matters, and evidence packages.
What this page shows
Shows factual workflow information for one illustrative matter, including status, source capture, evidence requests, review routing, and open review items.
Why it matters
Helps reviewers inspect a matter record before opening the evidence package or aggregate workflow views.
What it does not do
Does not provide tax advice, accounting advice, materiality determinations, disclosure outcomes, audit committee recommendations, or final ASC 740 conclusions.
State apportionment law change workflow matter
This illustrative workflow shows how factual tax development information may be captured, classified, routed, and organized for professional review. It does not represent tax advice, does not represent accounting advice, and does not represent materiality determinations, disclosure conclusions, Pillar Two tax liability, deferred tax consequences, or a final ASC 740 conclusion.
MatterGlobal minimum tax development
JurisdictionMultiple jurisdictions
TopicPillar Two exposure tracking and provision input readiness
Potential ASC 740 areasCurrent tax, deferred tax, AETR, disclosure consideration, cash taxes paid, audit committee reporting
SeverityHigh
StatusProfessional review routing
OwnerGlobal Tax
ReviewerTax Accounting / Controller
Evidence statusJurisdictional exposure file in progress
Audit committee escalationWatch item
Workflow Status and Review Controls
Controlled status view for factual intake and professional review routing.
This section tracks current workflow state, evidence gaps, open items, control boundaries, and next actions without reaching accounting, tax, disclosure, materiality, or audit committee conclusions.
Current workflow stageProfessional review routing
Review statusNeeds professional review
Evidence gaps5
Open items6
Control boundary notes
Control boundaryControl boundary: jurisdictional exposure data is organized for review; tax liability is not calculated.
Control boundaryControl boundary: factual input requested for safe harbor and enactment status before professional review.
Not concluded Management judgment required for significance review
Not concluded Disclosure consideration remains not concluded
Not concluded Provision input readiness remains not concluded
Open item Factual input requested: safe harbor data by jurisdiction
Open item Open item: local enactment status support
Open item Open item: provision model input package
Development intakeComplete. Global minimum tax development opened as a watch item.
Factual classificationComplete. Jurisdictional exposure and cash tax tags applied.
Evidence organizationEvidence collection pending. Safe harbor and enactment status remain open items.
Professional review routingNeeds professional review. Tax accounting / controller review pending; not concluded.
Background
Matter context for reviewer orientation.
This section adds factual context and close-process relevance without reaching a professional conclusion.
The sample matter tracks a global minimum tax development through jurisdictional exposure inventory, local enactment tracking, safe harbor data requests, CbCR data dependency, and provision input readiness.
Pillar Two workflows can involve multiple jurisdictions, local-country enactment status, CbCR data, safe harbor information, cash tax forecast dependency, and high-complexity data ownership. The workflow organizes those facts for professional review without determining Pillar Two liability or accounting treatment.
Close-process relevance centers on current tax provision input requests, cash tax forecast dependency, jurisdictional owner responses, and GloBE information return readiness as factual tracking items before provision model inputs are locked.
Data inputs needed
Requested factual inputs for review workflow support.
These inputs are organized for professional review and remain not concluded.
Jurisdictional exposure inventory by legal entity, country, and data owner
Local enactment tracking for jurisdictions in scope
Safe harbor data requests and transitional rule support
CbCR data dependency and source owner status
Current tax provision input request and cash tax forecast dependency by jurisdiction
GloBE information return readiness tracked as factual workflow status
Evidence requests
Evidence requested for professional review.
Evidence requests connect source examples, data dependencies, and open review items.
OECD or jurisdictional tax development source reference and local enactment tracker
Jurisdictional exposure inventory with entity mapping and owner notes
Safe harbor support package, CbCR data source file, and transitional rule data
Current tax provision input request and cash tax forecast support
GloBE information return readiness tracker for management visibility
Reviewer questions
Professional judgment areas and review questions.
Questions identify what reviewers may need to evaluate; they do not provide advice or outcomes.
Which jurisdictions are in the jurisdictional exposure inventory and who owns the data?
Which local enactment tracking items remain open for professional review?
Are safe harbor and CbCR data dependencies complete enough for reviewer evaluation?
Which high-complexity jurisdictions need management visibility as open review items?
What current tax provision input request and cash tax forecast support remain pending?
Open items
Example open review items.
Open items remain routed for evidence collection and professional review.
Open review item: complete jurisdictional exposure inventory and owner mapping
Open review item: collect safe harbor and CbCR data support
Open review item: update local enactment tracking for high-complexity jurisdictions
Open review item: request current tax provision input and cash tax forecast support
Management visibility items
Factual status items for management visibility.
These items support visibility into workflow status and do not recommend treatment or conclusions.
High-complexity jurisdictions grouped by open evidence gaps
Safe harbor and CbCR data status visible as open review items
Current tax provision input request and cash tax forecast dependency tracked
GloBE information return readiness tracked as factual management visibility item
Control considerations
Review-control discipline for the matter.
Control considerations show source, evidence, owner, and boundary discipline.
Jurisdictional source captured before review routing
Safe harbor and CbCR evidence requests linked to source examples
Open items assigned to Global Tax and Tax Accounting / Controller reviewers
Non-conclusion boundary states Pillar Two liability and accounting treatment are not determined
The workflow organizes Pillar Two source references, jurisdictional data, evidence requests, and review routing; it does not determine Pillar Two tax liability, accounting treatment, materiality, disclosure outcomes, or a final ASC 740 conclusion.
Development Intake
Capture the factual source signal.
The workflow starts by preserving factual development details for review, without reaching a professional conclusion.
Jurisdiction intake
Potentially affected jurisdictions are identified and assigned to global tax owners for factual tracking.
Rule status tracking
Safe harbor data, transitional rule information, and local enactment status are collected for reviewer visibility.
Provision input request
Provision model input requests and open evidence gaps are routed to tax accounting and controller reviewers.
ASC 740 Relevance Triage
Apply relevance tags for professional review.
Tags organize review attention around possible factual impacts; they do not represent accounting conclusions or disclosure outcomes.
Current tax
Tracks factual inputs that may be needed for current tax provision modeling.
AETR
Flags forecast and jurisdictional assumptions for reviewer evaluation.
Cash taxes paid
Organizes expected cash tax input requests and jurisdictional source support.
Disclosure consideration
Tracks open facts and evidence requests for management and professional review.
Factual Impact Mapping
Map factual items to evidence needs.
Each row captures facts, evidence needs, and review status so management and professional reviewers can evaluate the matter.
| Area | Factual item captured | Evidence to collect | Review status |
|---|---|---|---|
| Jurisdiction exposure | Potentially affected jurisdictions require factual exposure tracking | Jurisdiction list, entity mapping, local rule status, and owner notes | Evidence collection |
| Safe harbor data | Safe harbor and transitional rule data may affect input readiness | Safe harbor calculations, source references, and transition data files | Needs professional review |
| Current tax | Provision model inputs have been requested for relevant jurisdictions | Provision model support, forecast assumptions, and reviewer notes | Needs professional review |
| AETR | Forecasted rate assumptions may need jurisdictional support | AETR model support, cash tax assumptions, and open item log | Needs professional review |
| Audit committee | Open jurisdictional matters may be tracked as management reporting watch items | Reporting threshold, reviewer notes, and open item status | Not concluded |
Evidence File
Organize evidence before professional review.
The evidence file tracks factual completeness and open work items.
Affected jurisdictions identified
Local enactment status tracked
Safe harbor data requested
Transitional rule data requested
ASC 740 relevance tags applied
Provision model inputs requested
Jurisdictional exposure file started
Professional review assigned
Management reporting watch-item status pending
Professional Review Routing
Route the matter to qualified reviewers.
Routing fields show ownership, open questions, evidence gaps, and judgment areas that require professional review.
Assigned ownerGlobal Tax
Required reviewerTax Accounting / Controller
Review due dateBefore provision model lock
Open factual questionsWhich jurisdictions are in scope; which safe harbor data is complete; which local rules have been enacted.
Evidence gapsLocal enactment support, safe harbor files, transitional rule data, provision inputs, and reviewer notes.
Required professional judgment areasProvision input readiness, professional judgment area review, disclosure consideration, and management reporting status.
StatusProfessional review routing
Audit Committee Watch-Item Output
Prepare a factual watch-item summary for management review.
This output organizes factual status and open items; it does not recommend audit committee treatment or conclude disclosure or ASC 740 outcomes.
Watch-item summary for management review
MatterGlobal minimum tax development
Potentially relevant areasCurrent tax, AETR, disclosure consideration, cash taxes paid, audit committee reporting
Current statusJurisdictional exposure file in progress
Open itemsAffected jurisdictions, safe harbor data, local enactment status, provision model inputs, reviewer notes
Output typeWatch-item summary for management review
Review statusNot concluded
Next step
Review other sample matters.
Compare how factual global tax developments move through evidence collection and professional review routing.
Explore the full sample matter library.
Review other illustrative workflow matters organized from structured matter data.