{
  "docId": "019dd923-5ca1-7489-b63a-65e903950e8c",
  "docSlug": "5582858f8334e55e",
  "documentTitle": "Boardroom Agenda 2022",
  "authorId": "PwC",
  "authorName": "PwC",
  "documentKindSlug": "consulting-deck",
  "documentKindLabel": "Consulting deck",
  "sourceTypeSlug": "strategy_consulting",
  "sourceTypeLabel": "Strategy consulting",
  "presentationDate": null,
  "orientation": "landscape",
  "aspectRatio": 1.777,
  "pageNumber": 16,
  "pageCount": 60,
  "prevPage": 15,
  "nextPage": 17,
  "slideType": "industry_trends",
  "function": "summarize",
  "density": "dense",
  "nDataPoints": 3,
  "notes": "IoM = Isle of Man; ITD = Income Tax Division; CIs = Crown Dependencies.",
  "elementsJson": [
    "headline_text",
    "bullet_list"
  ],
  "metadataConfidence": 0.95,
  "imagePath": null,
  "slideHref": "/slides/019dd923-5ca1-7489-b63a-65e903950e8c/16",
  "deckHref": "/decks/019dd923-5ca1-7489-b63a-65e903950e8c",
  "deckJsonHref": "/decks/019dd923-5ca1-7489-b63a-65e903950e8c.json",
  "deckAnchorHref": "/decks/019dd923-5ca1-7489-b63a-65e903950e8c#slide-16",
  "components": [
    {
      "bbox": {
        "h": 0.04,
        "w": 0.1,
        "x": 0.03,
        "y": 0.18
      },
      "kind": "callout",
      "text": "Pillar II",
      "attrs": null,
      "subkind": "primary",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "90a21b40-242e-4e79-8f62-2cd8f71ff467",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": null,
      "kind": "callout",
      "text": "The upshot of Pillar II would be a 15% rate on certain calculated profits of entities in large groups (turnover in excess of Euro 750M).",
      "attrs": null,
      "subkind": null,
      "toolName": "Visual emphasis",
      "toolSlug": "visual-emphasis",
      "confidence": null,
      "componentId": "019dd951-dfa1-7633-a905-b43105b4e68d",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.6,
        "w": 0.95,
        "x": 0.03,
        "y": 0.23
      },
      "kind": "list",
      "text": "IoM will have 'common approach' choice to implement (no international standard): Not implementing could risk blacklisting 'by the back door' and it may become a standard in future in any case; If we don't tax relevant companies, they will be taxed elsewhere in any case. No decision on Pillar II made by IoM yet but likely to follow CIs who have issued a paper saying they are likely to implement. The upshot of Pillar II would be a 15% rate on certain calculated profits of entities in large groups (turnover in excess of Euro 750M). ITD estimate around 800 Isle of Man companies would pay the 15% rate (total IoM population of around 27,000 companies). All relevant industry bodies have been contacted by ITD (especially Insurers as captives may well be caught).",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "ad1a95ab-8c83-46a7-ac80-0cc701fbee75",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": null,
      "kind": "metric",
      "text": "tax rate: 15%",
      "attrs": null,
      "subkind": "primary",
      "toolName": "Quantification",
      "toolSlug": "quantification",
      "confidence": null,
      "componentId": "019dd951-dfa1-7633-a905-baa7bf91c982",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.08,
        "w": 0.8,
        "x": 0.03,
        "y": 0.03
      },
      "kind": "title",
      "text": "6. International matters (zero/ten and the OECD Pillars)",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "610ad6e3-ad63-47b3-a392-a8ca3d463164",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [],
  "tools": [
    {
      "name": "Action Titles",
      "slug": "action-titles",
      "agent": "Architect",
      "layer": "slide",
      "matchId": "019de9b0-8979-71f4-96fa-fdaeb74dcb86",
      "evidence": "Callout states '15% rate' upshot directly",
      "confidence": 55
    }
  ],
  "frameworks": [],
  "arcBeats": [
    {
      "to": 22,
      "from": 4,
      "beatId": "019de9b0-83ea-7658-8565-576b8f008947",
      "arcName": "The Triple Take",
      "arcSlug": "triple-take",
      "beatName": "The Facts (What)",
      "beatSlug": null,
      "evidence": "Disruption grid p.4, tax facts pp.7-12, ESG definitions pp.21-22",
      "position": 1,
      "confidence": 55,
      "parentBeatName": null,
      "parentBeatSlug": null
    },
    {
      "to": 22,
      "from": 4,
      "beatId": "019de9b0-848a-745d-846a-a226fc4d2093",
      "arcName": "The Consultant's Gambit",
      "arcSlug": "consultants-gambit",
      "beatName": "Situation & Context",
      "beatSlug": null,
      "evidence": "Macro context grid plus tax/ESG context-setting",
      "position": 1,
      "confidence": 50,
      "parentBeatName": null,
      "parentBeatSlug": null
    }
  ],
  "loops": [
    {
      "to": 18,
      "from": 13,
      "name": "Issue Tree",
      "slug": "43-issue-tree",
      "bestFor": "Problem structuring, project scoping, complex analysis",
      "matchId": "019de9b0-85a0-77f0-a3d7-70d070618e5a",
      "evidence": "Numbered 4/5/6 sections each break tax issues into sub-questions for boards.",
      "position": 3,
      "objective": "Decompose the IoM tax agenda into discrete policy questions",
      "structure": "The Key Question -> Sub-Question A -> Sub-Question B -> Sub-Question C -> Synthesized Answer",
      "confidence": 70,
      "description": "Break a key question into sub-questions until you reach answerable, actionable pieces"
    }
  ],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}