Deloitte’s 2023 Global Tax Policy Survey provides valuable insight into how large multinational companies perceive and react to the ongoing changes in the international tax framework.
In this latest survey, we have asked tax leaders about several key topics of interest to the business tax community, including:
The survey was conducted between January 12 and February 7, 2023. More than 200 tax leaders from multinational companies across 28 countries responded to the survey.
In this latest survey, we continued to explore the respondents’ views on the progress of the OECD’s Pillar One and Pillar Two measures and the impact on their business while also looking into the topics that were high on their agenda in 2023, such as EU legislative proposals, international remote work and the continued focus on Environmental, Social, and Governance matters.
Findings from our survey indicate Pillar Two is happening and businesses are preparing for impact. Stakeholder interest in tax will continue to increase but is becoming the new normality. Tax administration and tax disputes remain high on the corporate agenda. EU tax transparency proposals will affect many respondent groups, and BEFIT is not expected to simplify compliance. Voluntary tax transparency standards and strategies feature widely but many respondent groups plan to keep within standard financial reporting. Groups are also considering environmental taxation and international remote work.