Pillar TwoDraft
What the transitional CbCR safe harbour actually asks of your data
Why groups that pass on paper still fail on evidence — and the three data points that decide it.
to be writtenInsights
Notes from the work
Regulatory analysis, technical explanation and what we learn building systems for tax, risk, legal and compliance. No thought-leadership filler.
Placeholder articles — titles drafted by 7L, no content published yet
ForensicsDraft
Benford's Law is a starting point, not a finding
How digit analysis earns its place in a forensic programme, and where it misleads.
to be writtenAI governanceDraft
Why a language model should never compute a tax number
The line between assistance and calculation, and how to draw it in a system a regulator will examine.
to be writtenTransfer pricingDraft
Documentation you generate versus documentation you assemble
What changes when the local file is an output of the system that priced the transaction.
to be writtenTax technologyDraft
Effective dating: the unglamorous feature that decides whether you can defend a number
Rule versioning as an audit requirement rather than an engineering preference.
to be writtenPracticeDraft
When not to build: three processes better left manual
A short, honest test for whether a compliance process deserves a platform.
to be writtenLegalDraft
A contract that is not in the system is not in force — operationally
Why obligation tracking is the legal equivalent of a tax adjustment ledger.
to be writtenEach article uses the same layout: a category, a title, a short standfirst and the body. New pieces drop into this grid without design work.
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