What are the drivers of tax complexity for MNCs? : global evidence Thomas Hoppe, Deborah Schanz, Sussan Stum & Caren Sureth-Sloane
Contributor(s): Hoppe, Thomas
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Material type: 
ArticlePublisher: 2018Subject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | CUMPLIMIENTO FISCAL | SERVICIOS DE INFORMACION Y ASISTENCIA AL CONTRIBUYENTE | ASESORES FISCALES
In:
Intertax v. 46, Issue 8 & 9, August/September 2018, p. 654-675Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2018/8/9-5 (Browse shelf) | Available | OP 2141/2018/8/9-5 |
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| OP 2141/2018/8/9-2 Mandatory tax arbitration | OP 2141/2018/8/9-3 BEPS, the digital(ized) economy and the taxation of services and royalties | OP 2141/2018/8/9-4 The meaning and scope of the ancillary principle under model tax conventions | OP 2141/2018/8/9-5 What are the drivers of tax complexity for MNCs? | OP 2141/2018/8/9-6 Paying taxes | OP 2141/2019/1 Intertax | OP 2141/2019/10 Intertax |
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.
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