Analysis of Shared Services Models: Governance, Controllership and Taxation in Focus

Abstract: This theoretical discussion intends to reinforce some of the main aspects of Service Sharing, discussing the model and integration of the Governance, Controllership and Taxation areas, and how they relate to meet organizational, market and regulatory demands. Tax Planning means thinking about tax savings and tax recovery. However, other inherent objectives deserve special attention, such as risk reduction and tax management, all aimed at making the business entity more competitive in the market. There is a lot of confusion and oscillation in Brazilian jurisprudence on issues related to taxes. From the rescue of concepts and applications of mapping and modeling of processes and the convergence between governance and control areas, it was possible to identify challenges of a tax nature and also of operational planning for the sharing of transactional services. The meeting of people, process and technology moved global trends and promoted competitive advantage for important companies. The Brazilian examples of Vale’s Global Tax and Petrobras’ Financial Operations Center increase the discussion and connect fundamental aspects addressed by organizations and the literature revisited. Controllership or new controllership emerged as a possible solution to contemporary challenges. It was noticed that companies adopt different shared practices according to their strategies and business models. This is the first work of the project to analyze the shared services model from the perspective of governance, controllership and taxation. The scientific contribution lies in broadening the understanding of the service-sharing phenomenon and in strengthening the relationship between what is discussed in academia and what happens in the economy.

Key words: shared services model, governance, controllership, taxation

JEL codes: J, J1, K2, M, M1, M4