Title: Tax Senior Manager – Non-U.S. Income Tax
Location: USA-MD-Bethesda-Marriott International HQ
Job Number: 13001B0A
JOB SUMMARYThe Tax Senior Manager-Non-US Income Tax, reporting to the Tax Director-Non-US Income Tax, will assist in providing the HQ oversight of the tax professionals located in the global regions who have primary responsibility to ensure compliance with the local jurisdictions income tax filing, withholding tax maintenance, and income/withholding tax audits. The focus of this position is to ensure that all non-US income and withholding taxes are properly analyzed and reported for inclusion in the overall global income tax reporting of the Company. This role will provide the gatekeeping of non-US tax information and reporting for coordination with US income tax accounting.
Marriott International offers you the opportunity to find the hospitality job and career journey that's right for you. With more than 1100 managed properties and 18 brands you'll find us in your neighborhood and in more than 74 countries across the globe. Find Your World™ at Marriott.
Qualifications:
SCOPE/BUSINESS CONTEXT/EXPECTED CONTRIBUTIONS
Scope
Scope Measures:
· Number of Direct Reports: - 5
· Titles of Direct Report: - Senior Tax Manager (3 regional positions);Assistant Manager (1 HQ, 1 regional position), Non-US Income Tax
· Number of FTEs: 5
Business Context
The Global Tax Department, as part of our ongoing transformation efforts in Global Finance, is continuing to evaluate the global tax needs of the Company and how work gets done and delivered to the business. The Corporate Tax COE department is responsible for providing global tax expertise to the entire Marriott International affiliated group of companies, including tax compliance, accounting, research, strategy, and audit management.
Expected Contributions
General Contributions
· Provide input to Director to develop operating plans and workable business processes for department in alignment with function and strategy.
· Contribute to larger business processes and/or projects, setting priorities and measurable objectives, monitoring and reporting on the process, progressand results. Influence work of cross-functional or extended teams.
· Contribute to team, department and/or business results by performing more complex quantitative and qualitative analysis for business processes and/or projects.
· Respond to, solve and make decisions on non-routine business requests with limited risk.
· Work to enhance the organization’s capabilities through effective staffing and development of others by:
* Using appropriate Marriott interviewing tools to hire the best managers available from inside or outside.
* Hiring for diversity and balance of skills.
* Setting and maintaining high standards for team and individual performance.
* Providing timely coaching and feedback.
* Making and rewarding distinctions in performance
· Assist more senior associates in achieving business results by:
-Identifying opportunities to enhance the effectiveness of business processes.
-Providing training and technical guidance to less senior staff, where appropriate, and serving as point-of-contact for problem resolution.
-Participating in setting department operating plans.
-Recognizing and celebrating team successes.
-Achieving results against budget within scope of responsibility.
· Demonstrate an awareness of personal strengths and areas for improvement and act independently to improve and increase skills and knowledge.
· Identify and implement process improvements, especially technological enhancements.
Specific Contributions
· Assist in the management of the governance process to ensure that all non-US entities are in compliance with all income and withholding tax requirements as required under local law. Liaise with Research & Planning attorneys, regional tax managers, and local advisors for consistency and agreement on the requirements in all countries where Marriott is doing business.
· Review transactional analyses for income tax compliance and coordinate with Tax Provision Group to ensure the proper tax accounting. Interpret results and provide guidance on the reporting of tax positions to both the regional tax managers as well as the Tax Provision group. Ensure Director is apprised of all issues that may impact the overall effectiveness of the team’s activities and ultimate reporting responsibilities.
· Develop working relationships with tax and finance associates at HQ and in the regions to assist in the identification of issues that may impact tax compliance and reporting. Work closely with planning, accounting, and other business groups to ensure that all changes affecting non-US reporting are accurately reflected in the local tax compliance. Coordinate communications of changes amongst the groups.
· Support the regional managers’ activities by providing the link between the HQ Tax Department and the Regional Business Partners to ensure that communication sharing is maintained.
· Assist in the management of the governance process to provide oversight of the regional tax managers’ reporting of tax return data to ensure results are analyzed and reported as required in Tax data collection sites.
· Assist in the process for providing deliverables to the Income Tax Accounting group. Manage the timelines and responses from the regions to HQ. To ensure that deadlines are achievable, review the resources and information available to the regional tax managers to ensure that they have sufficient time and support for proper review and analysis prior to delivery.
· Partner with the Tax Provision group to manage the governance process to ensure the non-US entities are in compliance with all tax accounting controls and documentation requirements as required for local statutory reporting and SOX.
· Partner with the Tax Provision group to manage the tax accounting and reporting process for non-US entities required for local GAAP, IFRS, and USGAAP purposes. Support the Director in the coordination between the regional tax managers and US tax accounting teams to ensure all tax balances are properly analyzed and reported.
· Review book to tax adjustments to ensure that they are properly classified between permanent and temporary, cumulative deferred tax balances are reconciled, and tax payments/refunds are properly supported for all non-US entities.
· Provide support to the Tax Provision group in the maintenance of current and deferred tax schedules, FIN 48 analysis, footnote disclosures, return to provision reconciliations, and tax pool true-ups required for US GAAP tax accounting for the non-US entities.
· Review and maintain the cash tax reporting process of non-US tax payments so that balances are accurately reflected and reported to the Tax Provision group.
· Assist with development, maintenance, and management of processes for reporting non-US tax information to all customers, internal and external. Support the Director on these activities in a proactive manner so the outcomes are appropriately managed.
· Support the income and withholding tax audit reporting and analysis for all non-US entities. Coordinate documentation and resolution process with the Director and Senior Tax Counsel, VP, responsible for international audits. Ensure that all risks are analyzed properly for compliance with ASC 740 requirements and reported quarterly as required.
· Manage the treaty clearance process. Ensure that residency documentation is timely received and forwarded to the affected parties to support reduced treaty rates.
· Partner with MBS and the regional tax managers to maintain the proper withholding tax rates for application in the owner billing process. Develop reporting and auditing solutions to ensure that rates are updated promptly as needed and that there is consistency in rate application in country.
· Manage the reporting of the Outside Professional Fee budget and accounts for reporting to Internal Audit, Marriott’s Audit Committee, and the SVP, Global Tax. Maintain the budget schedule by advisor firm/country/entity, monitor regional manager reporting, and compile results for quarterly and annual review.
· Assist in the effort to re-engineer processes and document procedures. Provide key support functions in the development, implementation and execution of the SharePoint tax reporting application.
· Lead efforts to prepare, maintain and improve documentation to support reporting functions performed by the non-U.S. tax compliance group.
· Supervise, train, and develop staff.
CANDIDATE PROFILE
Experience
• 8 or more years of income tax experience including substantial experience in U.S. corporate tax mattersincluding at least 3 years of experience working with non-US entity tax data and tax filings.
· Substantial experience with financial accounting for income taxes; Strong working knowledge of ASC 740 (SFAS109, APB23, FIN18, FIN48) and SOX404
· Supervisory/management experience
· Experience working with accounting software and databases
· Lodging/hospitality industry experience desirable.
Education or Certification
· BS/BA degree in Accounting or related field of study
· Masters in Tax and/or CPA a plus
Knowledge and Skills
· Exceptional communication skills; creates an atmosphere in which timely information flows smoothly through the organization.
· Demonstrated leadership and team building skills
· Strong commitment to tight deadlines
· Strong project management/multi-tasking skills; Able to integrate and balance priorities, work activities and resources for the benefit of multiple key stakeholders.
· Strong quantitative and qualitative analysis skills; able to take large volumes of complex information and present it in a clear and concise manner to senior management and other constituents; able to use data and a cogent problem solving methodology in decision making and impact assessment.
Marriott International is an equal opportunity employer committed to hiring a diverse workforce and sustaining an inclusive culture.
Job: Finance and Accounting
Organization: Corporate