This survey among international tax experts within the Nexia network intends to give an overview about the status of implementation of the revised approach to the determination of taxable income to branches and similar taxable operations of entities operating in more than one country. Four lead questions provide an introduction into the concept as well as a clear structure for answers at a glance.
The aim of this survey of 27 countries is to summarize the current status of anti-abuse regulations already existing as well as specific amendments planned to bring the tax laws in the respective countries in line with the measure proposed in the OECD Action Plans on BEPS.
Due to continual global change and government updates, tax complexity for global ‘Multinational Corporations’ (MNCs) has become progressively demanding. On the contrary, there have been developments in international efforts to streamline and simplify tax processes.
The survey conducted by the University of Paderborn and Ludwig-Maximilians-University Munich are studied the importance of the complexity of control systems for cross-border enterprise groups. The aim, to develop an indicator of the fiscal complexity of a country and thus create a comparability of the tax situation in the individual countries.
As an active global network in Audit, Tax and Advisory Nexia International were pleased to support the survey.
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