Which Tax Regulations Are Most Complex?

This article appears in the June issue of our International Corporate Structures newsletter.

You’re not alone if you find transfer pricing challenging. In the latest Global MNC Tax Complexity Survey, the area of tax regulation perceived as the most complex was transfer pricing.

The survey was conducted by Prof. Dr. Caren Sureth-Sloane and Thomas Hoppe, Universität Paderborn and Prof. Dr. Deborah Schanz and Susann Sturm, Ludwig-Maximilians-Universität München. The survey takes into account 1,000 responses across 143 countries.

An executive summary of the results of the survey can be downloaded free at www.taxcomplexity.org.