Tax Supply Chain Management | Tom MacFarlane
Tom McFarlane
Managing Director
Tax Supply Chain Management | Tom MacFarlane
Quick facts
15 years designing and implementing tax efficient supply chain structures
Advised numerous groups with respect to designing operating models for new markets
Specialises in toll manufacturing, commissionaire, LRD, IP models and principal structures
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With the political and media focus directed at perceived aggressive tax planning, now, more than ever before, it is imperative that MNCs seek specialist advice when undertaking business model change, thereby ensuring that legal responsibility, reputational risk and stakeholder management are meticulously addressed.
Tom McFarlane is a Managing Director with Alvarez & Marsal Taxand and leads the Tax Efficient Supply Chain Management (TESCM) practice in London. He brings nine years of experience in implementing principal structures for multinationals around the globe. He has worked with clients across a range of industries, including consumer products, retail, mining, pharmaceuticals, automotive and oil and gas.

Prior to joining A&M, Mr. McFarlane spent six years with KPMG and was a founder of its TESCM practice. As an associate partner in the TESCM team, he led numerous high-profile tax efficient supply chain restructuring projects for multinationals.

Mr. McFarlane specializes in implementing the following value chain models: Toll / contract manufacturing limited risk distribution / commissionaires / agents centralized procurement IP and brand centralization.

Mr. McFarlane has successfully advised on, implemented and project-managed some of the largest business reorganizations in Europe. One particular project was a major U.S. company that was undergoing substantial business change in nine jurisdictions across the globe. The project's focus was on integrating the operational and fiscal models, analyzing benefits and providing support and advice for the client in relation to external stakeholders. He also led the feasibility, design and implementation of a global mining and smelting group, which included a three-month secondment to the group to act as the lead on the project on their behalf.

Additionally, Mr. McFarlane has worked with a major oil multinational, which was undergoing significant operational change. He advised on the appropriateness of particular operating models, the benefits thereof, the potential tax implications and other non-tax areas. His role also includes guiding and coaching the client through the process of change given his vast experience. He has also designed a future state operating model, including defining roles and responsibilities for a potential joint venture between two major oil companies, as well as serving a major U.K. multinational, which undertook significant organizational and operational change to a particular division. This work involved advising on the appropriate substance in the principal location, preparing guidelines for the new operating model, tax issues surrounding the change and liaison with revenue authorities with respect to rulings.

Finally, Mr. McFarlane worked on the implementation of one of the first and largest European principal structures for a U.S. FMCGG.

Mr. McFarlane earned a bachelor's degree in economics, majoring in accounting from University in Australia, and is a member of the Institute of Chartered Accountants in Australia.