What are the drivers of tax complexity for MNCs? : global evidence / Thomas Hoppe, Deborah Schanz, Sussan Stum & Caren Sureth-Sloane .-- , 2018
Resumen.
Apéndice.
This article discusses tax complexity and provides a global picture of the current drivers of tax complexity that multinational corporations face. The article is based on a survey of 221 tax consultants from 108 countries. The results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. The authors found evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, the authors develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.
EMPRESAS MULTINACIONALES
IMPUESTOS
CUMPLIMIENTO FISCAL
SERVICIOS DE INFORMACION Y ASISTENCIA AL CONTRIBUYENTE
ASESORES FISCALES
Hoppe, Thomas
Intertax 0165-2826 v. 46, Issue 8 & 9, August/September 2018, p. 654-675