Module 2:
Roles & Responsibilities

Tax teams are moving from local, siloed compliance to a centralised, strategic function. This shift is driven by globalisation, digitalisation, and increasing regulatory complexity. PwC consultants note: “Organisations that gain control treat tax governance as an ongoing management discipline, not a one-off project.”

When we look at VJ’s perspective from a real-world example at Shell. He proved that when tax processes are centralised, suddenly 1,500 entities across 100 countries could speak the same language. Control and transparency became possible for the first time.

A shift towards greater centralisation — where it makes sense — requires a new mindset: tax is no longer just about compliance, it is about coordination, visibility, and value creation. While local ownership of tasks remains essential in many cases, centralising data ensures it is readily available across the organisation, allowing teams to work locally while leadership retains full oversight. The key is flexibility — choosing what works best for specific entities or countries, whilst ensuring the data flowing out of those processes is centralised and easily accessible.

Responsibility and accountability, escalation clarity should be clear and embedded in the way of working to create an operationalised governance structure.

With centralisation comes the need for new skills and roles. Heads of Tax, Tax Directors, and Tax Specialists must become collaborators, process owners, and data interpreters, not just compliance experts.

Djanno emphasises: “Modern tax leaders must understand both the technical side and the governance side. Without clear roles, accountability disappears and risk grows.”

Key skills now include:

• Process management: ensuring that local teams follow centralised standards
• Data literacy: interpreting and acting on global tax data
• Collaboration: working seamlessly with finance, legal, and operations

• Change leadership: guiding teams through transformation

VJ highlights that identifying “pathfinders” within the team is essential: those who embrace the change, act as ambassadors, and help others navigate new ways of working.

Breaking down silos is critical. Many organisations still operate with teams focused on their jurisdiction alone. PwC warns that siloed teams reduce visibility and increase risk. Only coordinated teams can deliver real governance.

VJ illustrates this with Shell’s experience: “We had Indian professionals design processes for Dutch and German locations. Testing across borders showed that silos weren’t just physical — they were mental. Overcoming them required deliberate collaboration.”

A centralised governance model requires:

• Shared ownership of risks and processes
• Standardised procedures across countries

• Regular communication between local and central teams

Breaking silos allows the tax function to scale its impact, improve efficiency, and provide leadership with meaningful insights.