2022 Global MNC Tax Complexity Survey

Year: 2023

Type: Report

Open Science:

Gold

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.

Publication Information

TRR 266 researchers

Simon Harst LMU Munich

Deborah Schanz LMU Munich

Deborah Schanz is Professor of Taxation and Accounting at Ludwig-Maximilians-University (LMU) of Munich. Her research interests include the influence of taxation on investment and financing decision-making, tax accounting and international taxation. She is member of the executive committee of the German Academic Association for Business Research (VHB). In addition, she is head of the working group “taxes” of the Schmalenbach- Gesellschaft and member of arqus, working group quantitative business taxation. Her work is published in leading refereed and professional journals such as the Contemporary Accounting Research, European Accounting Review, Review of Managerial Science and the German Zeitschrift für Betriebswirtschaftliche Forschung (ZfbF).

Felix Siegel LMU Munich

Caren Sureth-Sloane Paderborn University

Prof. Caren Sureth-Sloane is Professor of Business Administration, especially Business Taxation at Paderborn University and is the spokesperson of the DFG-funded Collaborative Research Center TRR 266 Accounting for Transparency. She studies the effects of taxation on corporate decisions, especially on risky investments, as well as international business taxation and tax complexity. Since 2010, she has been Guest Professor at the Vienna University of Economics and Business and Principal Investigator of the FWF Doctoral Program in International Business Taxation (DIBT). She received offers from the University of Graz, the Humboldt University of Berlin, the Goethe University of Frankfurt, and the University of Cologne. She is a member of the working group “taxes” and “transfer prices” of the Schmalenbach-Gesellschaft, of which she has been vice president since 2019. In 2013 Caren Sureth-Sloane was appointed a full member of the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts. She is also a member of the DFG-Senate since 2021. Sureth-Sloane received an honorary doctorate from the Faculty of Business, Economics and Social Sciences at the University of Graz in 2021 and an honorary doctorate from the Faculty of Business Studies and Economics at the University of Bremen in 2022.

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Cite this article as

Harst, S., Schanz, D., Siegel, F., & Sureth-Sloane, C. (2023). 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/VKAO7696.

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