Coaching and Profit shifting: Difference between pages

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''Working effectively with others''.
''Tax''.


In a work context, coaching targets high performance and improvement and usually focuses on specific skills and goals in a one-to-one relationship between an individual coachee and the coach.
Tax payer action that reduces the taxable profit in a jurisdiction by shifting it to a jurisdiction where it will be taxed at a lower rate or not taxed at all.  


A programme of coaching may also have a positive impact on an individual’s personal attributes, such as social interaction or confidence.  
This is generally seen by tax authorities as potentially abusive, even if legal.


Coaching also describes a management style focused on empowering individual team members.




Coaches may use one or more of a number of coaching models, for example the GROW or TGROW models.
== See also ==


* [[Base erosion and profit shifting]]
* [[Tax avoidance]]
* [[Tax evasion]]
* [[Transfer pricing]]


The International Coaching Federation (ICF) defines coaching as:
[[Category:Compliance_and_audit]]
 
[[Category:Accounting,_tax_and_regulation]]
:''"Partnering with clients in a thought-provoking and creative process that inspires them to maximize their personal and professional potential."''
 
 
The European Coaching & Mentoring Council (EMCC) defines coaching and mentoring as:
 
:''"a structured, purposeful and transformational process, helping clients to see and test alternative ways for improvement of competence, decision making and enhancement of quality of life... In this relationship, clients are experts on the content and decision making level; the coach & mentor is an expert in professionally guiding the process."''
 
 
The Association for Coaching (AC) defines ''personal'' coaching as:
 
:''"A collaborative solution-focused, results-orientated and systematic process in which the coach facilitates the enhancement of work performance, life experience, self-directed learning and personal growth of the coachee."''
 
 
:The AC defines ''executive'' coaching:
 
::''"As for personal coaching, but it is specifically focused at senior management level where there is an expectation for the coach to feel as comfortable exploring business related topics, as personal development topics with the client in order to improve their personal performance."''
 
:The AC defines ''organizational'' coaching:
 
::''"As for personal coaching, but the specific remit of a corporate coach is to focus on supporting an employee, either as an individual, as part of a team and/or organization to achieve improved business performance and operational effectiveness."''
 
==See also==
*[[Association of Corporate Treasurers]]
*[[Coach]]
*[[Executive coaching]]
*[[GROW]]
*[[Mentor]]
*[[TGROW]]
*[[Working effectively with others]]
 
 
==Other link==
[https://www.treasurers.org/node/307760 How to pick the right executive coach, Association of Corporate Treasurers]
 
[[Category:Working_effectively_with_others]]

Revision as of 07:02, 15 September 2014

Tax.

Tax payer action that reduces the taxable profit in a jurisdiction by shifting it to a jurisdiction where it will be taxed at a lower rate or not taxed at all.

This is generally seen by tax authorities as potentially abusive, even if legal.


See also