RE: [tax] Comments on XML Position Paper

[marc.van.hilvoorde@nl.pwc.com]

I like to add to the current discussion:

I already mentioned the Dutch XML audit file; I did not mention that we
also have a separate payroll audit file. Not all the information suppliers
consider this the same 'standard', they need extra work to implement this.
And this standard is just for tax purposes, we have more regulators who
need information. If they all invent their own XML solutions, I am not sure
this is less complex then implementing XBRL, as Andy suggests.

Making a choice for the most appropriate standard is not just on functional
specs, I think. Even making a choice for the best standard, can eventually
be less than optimal. In the Netherlands we lost several years before we
could pay with one standardized 'plastic wallet', because of 2 best
standards. En we are still  in process of creating an electronic medical
file for patients. Every hospital has a best practice solution, so we going
to loose valuable time here also. I think these examples are also relevant
in the decision making process.