2022 Global MNC Tax Complexity Survey

Jahr: 2023
Typ: Report
Open Science:

We are delighted to present you a summary of our fourth Global MNC Tax Complexity Survey, a comprehensive exploration of intricate tax challenges faced by multinational corporations (MNCs) in 2022. Within the constantly evolving arena of global taxation, noteworthy transformations have transpired since the inception of our previous survey in 2020. The ratification of the OECD’s proposals for Pillar 1 and Pillar 2 both within the European Union and beyond, underscores the imminent prospect of fundamental tax reforms. Concurrently, numerous nations continue to enact and adapt national anti-tax avoidance legislation. Our summary provides nuanced insights into OECD member countries. Interestingly, a larger proportion of 2022 respondents from these countries note predominantly negative tax complexity impacts, potentially prompting MNCs to shift their business activities. Responding to the growing influence of digitalization on global taxation, we rigorously evaluated the effects of digital technologies on legislative and administrative processes. Digital tech has significantly transformed tax filing and payment, while its impact on tax appeals remains relatively moderate.

In our commitment to open science, we publish the survey’s results via taxcomplexity.org. This platform empowers you to engage in cross country comparisons, generate customized Tax Complexity Index assessments, and track changes in complexity over time. We hope you find the insights presented in this summary both informative and valuable. Your feedback and comments are greatly appreciated. Our profound gratitude extends to all participants in the Global MNC Tax Complexity Survey, whose invaluable contributions have been instrumental in the realization of this research endeavor.

More information about the Global MNC Tax Complexity Survey on our webpage.


Beteiligte Institutionen

Die Hauptstandorte vom TRR 266 sind die Universität Paderborn (Sprecherhochschule), die HU Berlin und die Universität Mannheim. Alle drei Standorte sind seit vielen Jahren Zentren für Rechnungswesen- und Steuerforschung. Hinzu kommen Wissenschaftler der LMU München, der Frankfurt School of Finance and Management, der Goethe-Universität Frankfurt, der Universität zu Köln und der Leibniz Universität Hannover, die die gleiche Forschungsagenda verfolgen.