David Small

Tax manager at Glencore International AG, one the world’s leading globally diversified natural resources companies. As a tax manager, I am responsible for IAS 12 - income tax and IFRIC 23 - uncertainty over income tax treatment. Glencore has made big changes recently to improve IT and to improve controls in line with UK SOX compliance. This has been a huge task within my role to implement new tax reporting systems. International taxation of the corporate world is quickly evolving with the introduction of BEPS Pillar I and Pillar II. I have supported management in implementing these changes to remain compliant with current regulations. Based in Glencore’s head office in Baar, Switzerland., from here I get good interaction with all elements of the business within several tax jurisdictions. Having initially trained as an accountant in the audit department at Ormsby & Rhodes, Dublin, Ireland, where I have obtained both Chartered Accountants ACA and Irish Tax Institute CTA qualifications within the first exam sitting. I studied Commerce with Global Experience in Galway, Ireland where I also studied for one semester in Canisius College, Buffalo, New York, America. On my return to Ireland, I was accepted into a summer internship in Deloitte, Dublin in the corporation tax department for 12 weeks. During my time in Deloitte, I worked mainly on securitisation entities and filing their corporation tax returns. In my time in Deloitte, my team (four people) finished in the top three out of thirty teams in an innovation competition. In my final year of college, I entered a separate innovation project with some fellow class colleagues where we also placed in the competition out of one hundred teams. This innovation was based around getting children more active in primary school through exercise. I have a keen interest in running and cycling, I aim to compete in races or events each year. Since moving to Switzerland in November 2021, I have started skiing. I try to do some hiking too in my free time. I enjoy building relationships with the tax teams within the Glencore world. This has helped to ensure effective tax reporting and good communication to reduce tax risks which we are faced with. Building these relationships has also been very important to implementing new tax systems and to increasing controls within the organisation. Providing support to the tax teams and solving issues is a very satisfying part of my role.