2018 Global MNC Tax Complexity Survey

Year: 2020

Type: Report

Open Science:

Gold

This report presents the first descriptive results of the 2018 Global MNC Tax Complexity Survey.

Publication Information

TRR 266 researchers

Thomas Hoppe Paderborn University

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).

Adrian Schipp Paderborn University

Felix Siegel LMU Munich

Susann Sturm LMU Munich

Caren Sureth-Sloane Paderborn University

Caren Sureth-Sloane is Professor for Business Administration, especially Business Taxation at Paderborn University and visiting professor at the Vienna University of Economics and Business. Her research focus is on the effects of taxation on corporate decisions, especially on the effects of taxes on risky investments, as well as on international business taxation and on tax complexity. She is founding member of arqus, working group quantitative business taxation, as well as member of the working group “taxes” and “transfer prices” of the Schmalenbach-Gesellschaft, of which she is the vice president. She is also full member of the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts.

DOI

DOI Link

Open Science

taxcomplexity.org

Attachment

Executive Summary

To cite this article

Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., & Sureth-Sloane, C. (2020). 2018 Global MNC Tax Complexity Survey. https://doi.org/10.52569/RPVO1003

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