Deloittes DART Methodology
Employment Tax Update, Winter 2012
Tackling the International Business Travellers issue
Deloitte have developed a market leading process, DART (Discover Analyse Report Transform), which uses a combination of data mining techniques, our GA Deloitte technology suite and cross border employment tax, social security and immigration expertise to provide business stakeholders with clear, visible and real-time information that identifies business travellers who are at risk of or who have created tax, social security and immigration exposures in a particular jurisdiction(s).
The most crucial step in tackling the business traveller issue is identifying who are your employees who are frequent business travellers. Many multinational employers have formal short term assignment programmes where the assignees are easily identifiable by the programme managers and their tax, social security and immigration position in the overseas jurisdiction(s) can be known from the outset and managed accordingly.
However, with business travellers, the main issue is actually identifying who a business traveller is in the first place!
Our experience tells us that your travel and expense data are invaluable sources of information when trying to discover who the frequent international business travellers are. However, business stakeholders do not want to wade through hundreds of thousands of lines of travel and expense data to discover who may be a frequent business traveller.
Deloitte has developed data mining techniques which takes the sweat and toil out of the “Discover” process and also ensures that the net is cast wide in the search for frequent business travellers.
Having identified a provisional population of frequent international business travellers Deloitte then issues each business traveller with our state of the art GA Calendar mobile app for use on their mobile device (Apple, Android, Blackberry OS+7). We automatically pre-populate the calendar with the travel data to help reduce data entry time for the business traveller.
Having now identified the provisional population of frequent business travellers and issued them with our mobile calendar app, the individuals can then be asked to validate their calendars.
Following this validation exercise, the data feeds from the calendars are analysed against pre-defined rules for employment tax, social security and immigration which are sourced from our GA Business Traveller database to identify “at risk” frequent business travellers and to reduce associated costs.
Deloitte has developed a market leading interactive “Business Traveller Dashboard” which provides a high level summary to you on who the “at risk” business travellers are, the patterns and trends associated with your frequent business traveller population as well as providing you with an automatic risk alert on a per individual basis when an individual’s travel is near to or exceeding thresholds for tax, social security and immigration reporting.
While the above phases in our methodology will provide you with accurate and timely information to assist you with minimising the tax, social security and immigration risks, the “Transform” phase will allow you to make informed management decisions. You will be able to easily identify a global talent pool of business travellers to aid in strategic resource planning. You will be able to design and implement global policies and procedures for dealing with frequent business travellers.
The final stage of the transformation process is then to seamlessly use the data you have discovered on the “at risk” business travellers to fulfil any payroll, social security and immigration compliance obligations in the relevant jurisdictions.
In summary, our DART process:
- Provides cost efficiencies through use of our light touch automated processes
- Provides real time visibility of business traveller risk information
- Can be tailored to meet your company’s requirements
How Deloitte can help
If you would be interested in hearing more about our DART process, how Deloitte can assist your organisation with international mobility related issues, minimising tax risk, to identify cost control or process improvements, to resolve potential compliance issues or employee communications please contact:
GES Practice Leader
+ 353 1 417 2442
Senior Tax Manager
+ 353 1 417 1 2243