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 source references, requested inputs, evidence requests, open review items, review notes, and professional review routing for one matter.
Why it matters
Helps reviewers inspect the evidence package before using it for management visibility or professional review workflow.
What it does not do
Does not provide tax advice, accounting advice, materiality determinations, disclosure outcomes, audit committee recommendations, or final ASC 740 conclusions.
Matter Overview
Factual matter status for professional review.
This overview summarizes workflow status and evidence readiness without reaching a conclusion.
TitleOECD Pillar Two Watch-Item Workflow
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
Workflow stageProfessional review routing
Review statusNeeds professional review
Evidence statusJurisdictional exposure file in progress
Open item count6
Evidence gap count5
Package Summary
Open review items and evidence gaps first.
This summary brings unresolved workflow status forward before longer evidence details.
5
Jurisdictional exposure file in progress
6
Needs professional review
Tax Accounting / Controller
Global Tax
Evidence Request List
Factual evidence requests and next actions.
Each item is a factual evidence request or open action for review workflow support.
Factual evidence request Affected jurisdictions identified
Factual evidence request Local enactment status tracked
Factual evidence request Safe harbor data requested
Factual evidence request Transitional rule data requested
Factual evidence request ASC 740 relevance tags applied
Factual evidence request Provision model inputs requested
Factual evidence request Jurisdictional exposure file started
Factual evidence request Professional review assigned
Factual evidence request Management reporting watch-item status pending
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
Open Items and Evidence Gaps
Open factual items and control boundaries.
This section records gaps, professional judgment flags, and boundary notes for review discipline.
Evidence gaps5
Open items6
Not concluded Management judgment required for significance review
Not concluded Disclosure consideration remains not concluded
Not concluded Provision input readiness remains not concluded
Control boundary Control boundary: jurisdictional exposure data is organized for review; tax liability is not calculated.
Control boundary Control boundary: factual input requested for safe harbor and enactment status before professional review.
Data Inputs Needed
Factual inputs requested for this evidence package.
Inputs are organized for review workflow support 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
Matter-Specific Evidence Requests
Evidence requests tied to factual workflow needs.
These requests supplement the checklist items and next required actions.
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
Open questions for professional review routing.
Questions identify professional judgment areas and factual gaps without providing 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?
Source Examples
Source examples and provenance inputs.
Source examples show the factual reference types that may support the evidence package.
OECD administrative guidance or jurisdictional enactment update
Local-country enactment tracker and jurisdiction owner file
CbCR data source and safe harbor support package
Provision model input request and cash tax forecast file
Source and Intake Summary
Source signal and factual intake fields.
The intake summary preserves factual source and routing information for reviewer inspection.
| Intake field | Factual summary |
|---|---|
| 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 Tags
Non-conclusion tags for review routing.
Tags identify areas that require professional review, monitoring, or further factual input.
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.
Review Routing
Owner, reviewer, routing fields, and workflow timeline.
Routing information shows who owns factual follow-up and where professional review remains pending.
OwnerGlobal Tax
ReviewerTax Accounting / Controller
Review statusNeeds 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
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.
Management Watch-Item Summary
Factual watch-list support for management review.
This section summarizes open watch-list facts and status without recommending committee treatment.
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
Control Boundary Statement
Evidence package boundary.
This evidence package is illustrative only. It organizes factual inputs and review workflow information. It does not provide tax advice, does not provide accounting advice, disclosure conclusions, materiality determinations, audit committee recommendations, or final ASC 740 conclusions.