Tax · Full Command

Enterprise tax control posture across exposures, filings, transfer pricing, withholding, CbCR, agents, evidence, and cross-mission financial impact.

Source of record · sor-global-tax-engine
Decision Operating Model · TAX
Flow Orchestrator
You control queue health, bottlenecks, escalations, and approvals across the mission instead of managing work item by item.
1. System surfaces what changed and what needs attention
2. Decisions are prioritized before deep mission context
3. Evidence and simulation stay attached to execution
HomeDecisionsEvidenceTeam
Mission System View · Tax
Mission Operating Surface
Missions exist to explain system performance, not to become the analyst landing page.
Process Flow
Transaction -> Rule Check -> Exception -> Decision -> Filing Evidence
This mission view explains how work moves through the operating system.
Agent Overlay
Compliance agents show where tax control is strong and where humans still need to resolve ambiguity.
Autonomy and human intervention are visible at each stage.
Bottlenecks
Conflicting rules, jurisdictional exceptions, and filing holds surface as mission constraints.
System friction is surfaced before it becomes SLA or value leakage.
Systemic Insights
The mission is a system view of tax control performance, not a passive reporting page.
This is where users understand mission performance as a system.
HomeDecisionsEvidenceTeam
Under FIL Control 1 immutable · 3 regulatory · 3 tunable (approval) · pending
Functional Integrity Layer · Tax Under FIL Control · tax_exposure_pack_v1 v1.0 Agents follow policy, propose changes, and cannot self-modify. All decisions carry evidence lineage.
View governance queue › Policy lineage ›
Immutable1Not agent-changeable
Regulatory3Statutory clauses
Tunable (approval)3Proposal + human approval
Proposals pendingAwaiting governance
Approved (30d)With evidence lineage
PosturePASSAll guardrails green
  • Cannot override regulatory rules
  • Cannot bypass audit trace
  • Cannot change thresholds directly
  • Cannot operate outside ontology
View clause registry ›
Policy packClauseMutabilityProposable
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Tax decisions that need you now

Tax Controls, Filings, Transfer Pricing, And Indirect Tax Exceptions are being watched continuously. These exceptions stopped because policy, evidence, authority, or risk boundaries need human judgment.

Executive KPI Intelligence

Leadership awareness starts here. Each KPI is presentation; click it to see the agentic chain behind the number.
Powered by Agentic Fabric

Operational KPI Intelligence

Operational KPIs sit directly behind the executive KPI view. Open a KPI for drivers, impacted transactions, evidence, and recommended response.

Current Live Threat

Tax control exception · VAT recovery and filing evidence · $7.9M
Indirect tax recovery and filing evidence need policy-backed human review before submission.

Full Operator Queue (4)

Same live queue, expanded by default with verbose record-level detail.4 active · details open
ItemReason · Agentic Fabric · OutcomeImpactStatusAction
TAX-VAT-220
VAT recovery exception
Owner: Rachel Green
Reason: Tax coding mismatch with invoice evidence
Agentic fabric: Tax Control Agent detected the issue; Policy Agent applied Tax Control TX-14, VAT evidence rule, transfer pricing documentation policy; Evidence Agent prepared the replay pack.
If you act now: decision remains governed, evidence-backed, and human-controlled.
$7.9M
at risk
Hold
TAX-TP-611
Transfer pricing review
Owner: Omar Khan
Reason: Documentation threshold crossed
Agentic fabric: Tax Control Agent detected the issue; Policy Agent applied Tax Control TX-14, VAT evidence rule, transfer pricing documentation policy; Evidence Agent prepared the replay pack.
If you act now: decision remains governed, evidence-backed, and human-controlled.
$4.2M
at risk
Escalate
TAX-FILE-092
Filing evidence pack
Owner: Lena Ortiz
Reason: Owner signoff required
Agentic fabric: Tax Control Agent detected the issue; Policy Agent applied Tax Control TX-14, VAT evidence rule, transfer pricing documentation policy; Evidence Agent prepared the replay pack.
If you act now: decision remains governed, evidence-backed, and human-controlled.
$2.6M
at risk
Review
TAX-POL-318
Policy hold
Owner: Rachel Green
Reason: Policy excerpt missing
Agentic fabric: Tax Control Agent detected the issue; Policy Agent applied Tax Control TX-14, VAT evidence rule, transfer pricing documentation policy; Evidence Agent prepared the replay pack.
If you act now: decision remains governed, evidence-backed, and human-controlled.
$1.1M
at risk
Proof

Compact Agentic Fabric

Agents are already working this queue with you; the governed queue below is where human judgment starts.

Live Operational Moments and Signals

One signal surface for what changed, why it matched, candidate transactions, policy/evidence context, and the governed response path.

Learning and Memory

VAT evidence gaps, filing controls, transfer-pricing thresholds, and jurisdiction-specific policy patterns updated.

Role Evolution

Before
Manual tax evidence chasing across invoices, filings, ERP tax codes, policy files, and email approvals.
After
Tax control supervisor reviewing evidence-backed filing, VAT, TP, and policy decisions.
Enterprise cash at risk
£2.81B
Open exposure plus overdue filing liability.
Decisions requiring posture
16
Accept, adjust, escalate, or file provisional position.
Policy binds active
TP 7.3 · Treaty 12 · Filing 4.1
Shown inside each decision card, not only in the header.
Cross-mission bridge
£1.5M
Tax cash impact links to Treasury, Capital Allocation, and Evidence.
Mission Control Posture
Control-level posture across exposures, filings, transfer pricing, withholding, and CbCR. Click any control to open the same L1-L7 drawer contract.

Governed controls

3
Transfer Pricing Rule 7.3£420.0M
Arm's-length breaches require true-up, benchmark refresh, or APA/ruling escalation. The full page shows this as a control posture, while focus mode handles individual cases.
HIGHOwner Group TaxEvidence benchmark pack
NEXT STEPReview out-of-range events before month-end forecast lock.
Statutory Filing Control 4.1£2.47B
○ IllustrativeFiling/compliance posture is a configured tax-control capability unless live filing rows are returned by the tax SOR.
Late and near-term filings are managed as a filing posture with penalty, accrual, and controller-attestation consequences.
CRITICALOwner Tax OperationsEvidence return draft
NEXT STEPSubmit overdue returns or record a named tower-lead override.
Treaty Relief Clause 12£1.5M
Withholding decisions are governed by certificate availability, treaty article, payee residency proof, and cash reclaim timing.
MEDIUMOwner Indirect TaxEvidence certificate
NEXT STEPResolve certificate gaps before next payment run.
Jurisdiction Exposure Heat
Top live exposure rows from sor-global-tax-engine. Full page owns the portfolio view; focus mode owns the case-by-case workbench.
EntityJurisdictionRegimeExposureRiskOwner
BP-AOAOpetroleum£82.0MCRITICAL[email protected]
BP-NORNOpetroleum£74.5MHIGH[email protected]
BP-UK-HQGBcorporate£48.2MMEDIUM[email protected]
BP-AUAUpetroleum£39.0MHIGH[email protected]
BP-SGSGtransfer_pricing£27.3MMEDIUM[email protected]
CbCR / Pillar Two Watch
Jurisdictions sorted by effective-rate pressure, with ETR floor and accrued tax visible for governance review.
JurisdictionETRPBTTax accruedPosture
AE9.0%£92.0M£8.3MCRITICAL
SG10.0%£380.0M£38.0MCRITICAL
US21.0%£2.58B£542.0MLOW
GB23.8%£4.12B£980.0MLOW
AO50.0%£640.0M£320.0MLOW
NO67.4%£2.53B£1.70BLOW
Agent And Cross-Mission Fabric
The full page shows how tax agents, Treasury, FP&A, Capital Allocation, and Evidence are connected.
AgentScopeItemsDecision
Tax Exposure AgentOpen exposure triage10Position, adjust, escalate
Tax Filing AgentDeadline and penalty control0Submit, provisional, override
CbCR AgentPillar Two watch6Top-up, monitor, local review
Withholding AgentTreaty relief0Claim, maintain, amend
BridgeWhy it mattersSignal
TreasuryCash exposure and withholding reclaim timing£1.5M
Capital AllocationProject tax drag and jurisdictional constraintTax impact gate
FP&AAccrual, top-up tax, and forecast adjustmentForecast bridge
Evidence VaultWorkpaper, policy, and source lineageAudit replay
Decision Workbench
Case-level decisions remain available below for parity with focus mode, but the full page adds controls, agents, and cross-mission context.

Act now

1
PSA cost recovery rejection · BP-AO£82.0M
Sonangol disputing $104M workover cost recovery on Block 18; arbitration prepared.
Cash exposure
£82.0M
30d penalty risk
£3.1M
Monthly accrual
£820k
Active policy Tax Exposure Control 1.4 · documented position, owner, and evidence pack required
Accept position 62% confidence · preserve current filing posture · Tax Exposure Control 1.4 applies
Adjust filing Reduce exposure by £34.4M · requires controller approval and workpaper refresh
Escalate for ruling Slower path · lowers penalty tail risk · tower lead owns regulator engagement
Treasury cash impact · BP-AOCapital allocation tax dragEvidence vault
CRITICALJurisdiction AORegime petroleumTarget resolution 2026-08-19Owner [email protected]
NEXT STEPChoose position path by 2026-08-19; tower lead approval required before filing posture changes.

Review

7
PTO uplift allowance dispute · BP-NOR£74.5M
Petroleum Tax Office challenging uplift claimed on Johan Sverdrup phase-2 capex; hearing scheduled.
Cash exposure
£74.5M
30d penalty risk
£1.9M
Monthly accrual
£522k
Active policy Tax Exposure Control 1.4 · documented position, owner, and evidence pack required
Accept position 71% confidence · preserve current filing posture · Tax Exposure Control 1.4 applies
Adjust filing Reduce exposure by £31.3M · requires controller approval and workpaper refresh
Escalate for ruling Slower path · lowers penalty tail risk · tower lead owns regulator engagement
Treasury cash impact · BP-NORCapital allocation tax dragEvidence vault
HIGHJurisdiction NORegime petroleumTarget resolution 2026-06-05Owner [email protected]
NEXT STEPChoose position path by 2026-06-05; tower lead approval required before filing posture changes.
HMRC enquiry — R&D relief claim · BP-UK-HQ£48.2M
HMRC querying eligibility of £192M R&D super-deduction on green-hydrogen pilot; 25% worst-case uplift.
Cash exposure
£48.2M
30d penalty risk
£675k
Monthly accrual
£193k
Active policy Tax Exposure Control 1.4 · documented position, owner, and evidence pack required
Accept position 82% confidence · preserve current filing posture · Tax Exposure Control 1.4 applies
Adjust filing Reduce exposure by £20.2M · requires controller approval and workpaper refresh
Escalate for ruling Slower path · lowers penalty tail risk · tower lead owns regulator engagement
Treasury cash impact · BP-UK-HQCapital allocation tax dragEvidence vault
MEDIUMJurisdiction GBRegime corporateTarget resolution 2026-07-20Owner [email protected]
PRRT gas transfer price review · BP-AU£39.0M
ATO reviewing gas transfer price methodology (RPM vs Comparable Uncontrolled) on NWS sales.
Cash exposure
£39.0M
30d penalty risk
£1.0M
Monthly accrual
£273k
Active policy Transfer Pricing Rule 7.3 · arm's-length range and true-up evidence required
Accept position 71% confidence · preserve current filing posture · Transfer Pricing Rule 7.3 applies
Adjust filing Reduce exposure by £16.4M · requires controller approval and workpaper refresh
Escalate for ruling Slower path · lowers penalty tail risk · tower lead owns regulator engagement
Treasury cash impact · BP-AUCapital allocation tax dragEvidence vault
HIGHJurisdiction AURegime petroleumTarget resolution 2026-06-20Owner [email protected]
NEXT STEPChoose position path by 2026-06-20; tower lead approval required before filing posture changes.
Trading margin benchmark · BP-SG£27.3M
IRAS reviewing 2.3% trading margin on LNG re-invoicing versus arm's length band 1.8-2.8%.
Cash exposure
£27.3M
30d penalty risk
£382k
Monthly accrual
£109k
Active policy Transfer Pricing Rule 7.3 · arm's-length range and true-up evidence required
Accept position 82% confidence · preserve current filing posture · Transfer Pricing Rule 7.3 applies
Adjust filing Reduce exposure by £11.5M · requires controller approval and workpaper refresh
Escalate for ruling Slower path · lowers penalty tail risk · tower lead owns regulator engagement
Treasury cash impact · BP-SGCapital allocation tax dragEvidence vault
MEDIUMJurisdiction SGRegime transfer_pricingTarget resolution 2026-07-05Owner [email protected]
Partial exemption method · BP-UK-HQ£18.4M
HMRC reviewing approved partial exemption special method; possible 2024 reapportionment.
Cash exposure
£18.4M
30d penalty risk
£258k
Monthly accrual
£74k
Active policy Tax Exposure Control 1.4 · documented position, owner, and evidence pack required
Accept position 82% confidence · preserve current filing posture · Tax Exposure Control 1.4 applies
Adjust filing Reduce exposure by £7.7M · requires controller approval and workpaper refresh
Escalate for ruling Slower path · lowers penalty tail risk · tower lead owns regulator engagement
Treasury cash impact · BP-UK-HQCapital allocation tax dragEvidence vault
MEDIUMJurisdiction GBRegime vatTarget resolution —Owner [email protected]
Anti-hybrid §4k mismatch · BP-DE£11.8M
Interest deductibility challenged under §4k EStG; dual-inclusion test.
Cash exposure
£11.8M
30d penalty risk
£165k
Monthly accrual
£47k
Active policy Tax Exposure Control 1.4 · documented position, owner, and evidence pack required
Accept position 82% confidence · preserve current filing posture · Tax Exposure Control 1.4 applies
Adjust filing Reduce exposure by £5.0M · requires controller approval and workpaper refresh
Escalate for ruling Slower path · lowers penalty tail risk · tower lead owns regulator engagement
Treasury cash impact · BP-DECapital allocation tax dragEvidence vault
MEDIUMJurisdiction DERegime corporateTarget resolution —Owner [email protected]
Free-zone qualifying income test · BP-AE£7.6M
FTA clarifying qualifying income categorization for trading entity in DMCC.
Cash exposure
£7.6M
30d penalty risk
£106k
Monthly accrual
£30k
Active policy Tax Exposure Control 1.4 · documented position, owner, and evidence pack required
Accept position 82% confidence · preserve current filing posture · Tax Exposure Control 1.4 applies
Adjust filing Reduce exposure by £3.2M · requires controller approval and workpaper refresh
Escalate for ruling Slower path · lowers penalty tail risk · tower lead owns regulator engagement
Treasury cash impact · BP-AECapital allocation tax dragEvidence vault
MEDIUMJurisdiction AERegime corporateTarget resolution —Owner [email protected]

Watch

6
CbCR · GB23.8%
Group HQ, trading, refining. PBT £4.12B · Tax accrued £980.0M · Employees 18400.
PBT base
£4.12B
Accrued tax
£980.0M
ETR gap to 15%
£0
Active policy Pillar Two ETR Guardrail 2.6 · top-up tax review required below 15%
Run Pillar Two test Calculate top-up exposure and attach jurisdiction workpaper
Monitor jurisdiction Keep watch state if ETR remains above policy floor
Escalate local review Use if activity and tax base diverge from CbCR pattern
Treasury cash impact · GBCapital allocation tax dragEvidence vault
LOWETR 23.8%
CbCR · US21.0%
Upstream, refining, retail. PBT £2.58B · Tax accrued £542.0M · Employees 14600.
PBT base
£2.58B
Accrued tax
£542.0M
ETR gap to 15%
£0
Active policy Pillar Two ETR Guardrail 2.6 · top-up tax review required below 15%
Run Pillar Two test Calculate top-up exposure and attach jurisdiction workpaper
Monitor jurisdiction Keep watch state if ETR remains above policy floor
Escalate local review Use if activity and tax base diverge from CbCR pattern
Treasury cash impact · USCapital allocation tax dragEvidence vault
LOWETR 21.0%
CbCR · NO67.4%
NCS petroleum production. PBT £2.53B · Tax accrued £1.70B · Employees 680.
PBT base
£2.53B
Accrued tax
£1.70B
ETR gap to 15%
£0
Active policy Pillar Two ETR Guardrail 2.6 · top-up tax review required below 15%
Run Pillar Two test Calculate top-up exposure and attach jurisdiction workpaper
Monitor jurisdiction Keep watch state if ETR remains above policy floor
Escalate local review Use if activity and tax base diverge from CbCR pattern
Treasury cash impact · NOCapital allocation tax dragEvidence vault
LOWETR 67.4%
CbCR · AO50.0%
LNG / PSA block. PBT £640.0M · Tax accrued £320.0M · Employees 420.
PBT base
£640.0M
Accrued tax
£320.0M
ETR gap to 15%
£0
Active policy Pillar Two ETR Guardrail 2.6 · top-up tax review required below 15%
Run Pillar Two test Calculate top-up exposure and attach jurisdiction workpaper
Monitor jurisdiction Keep watch state if ETR remains above policy floor
Escalate local review Use if activity and tax base diverge from CbCR pattern
Treasury cash impact · AOCapital allocation tax dragEvidence vault
LOWETR 50.0%
CbCR · SG10.0%
Crude + LNG trading. PBT £380.0M · Tax accrued £38.0M · Employees 210.
PBT base
£380.0M
Accrued tax
£38.0M
ETR gap to 15%
£19.0M
Active policy Pillar Two ETR Guardrail 2.6 · top-up tax review required below 15%
Run Pillar Two test Calculate top-up exposure and attach jurisdiction workpaper
Monitor jurisdiction Keep watch state if ETR remains above policy floor
Escalate local review Use if activity and tax base diverge from CbCR pattern
Treasury cash impact · SGCapital allocation tax dragEvidence vault
CRITICALETR 10.0%
NEXT STEPFlag for Pillar Two Top-Up Tax analysis; notify group tax.
CbCR · AE9.0%
Middle East trading. PBT £92.0M · Tax accrued £8.3M · Employees 85.
PBT base
£92.0M
Accrued tax
£8.3M
ETR gap to 15%
£5.5M
Active policy Pillar Two ETR Guardrail 2.6 · top-up tax review required below 15%
Run Pillar Two test Calculate top-up exposure and attach jurisdiction workpaper
Monitor jurisdiction Keep watch state if ETR remains above policy floor
Escalate local review Use if activity and tax base diverge from CbCR pattern
Treasury cash impact · AECapital allocation tax dragEvidence vault
CRITICALETR 9.0%
NEXT STEPFlag for Pillar Two Top-Up Tax analysis; notify group tax.

Done

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