BEPS Pillar Two readiness: data gap assessment and roadmap

Perform a BEPS Pillar Two readiness assessment for {group_name}.

Inputs:
- Countries of operation: {countries}
- Entity list and financial systems: {entity_list_systems}
- Current tax provision process: {tax_process}
- Available data (ETR, deferred taxes, covered taxes): {available_data}
- Known restructurings or incentives: {incentives_restructurings}

Deliver:
1) Required data inventory and where it lives (systems/owners).
2) Gap analysis: missing fields, inconsistent definitions, quality issues.
3) Roadmap: quick wins, medium-term system/process changes, governance.
4) Risk heatmap by jurisdiction (high-level, based on inputs).
5) Questions for stakeholders (finance, legal, IT).

Keep it implementation-focused.