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Deloitte’s 9th Annual BEPS Global Survey Reveals Tax Governance Remains High on the Board Agenda

Study reveals 85% of respondents expect an increase in stakeholder interest in tax behaviour and outcomes over the next three years

NEW YORK, NY, US, 15 July 2022 — Deloitte today released the results of its ninth annual Global Tax Survey 2022: Beyond BEPS. The objective of this annual survey has been to gauge the views of multinational groups on topics that were high on their agenda in 2022, such as tax governance, tax transparency and the ‘digital taxation’ debate, as well as on the overall progress of BEPS related measures and the impact on their businesses.  

This years’ survey findings included:  

Tax governance remains high on the Board agenda:  

  • 77% agree or strongly agree that their group is concerned about the continuing high interest of media, political and activist groups in corporate taxation. 
  • 66% agree or strongly agree that the C-suite and/or Board of Directors are actively engaged in establishing and/or approving their group's tax strategy and in assessing and monitoring risk in this area.  
  • 41% of respondent groups are interested in joining a cooperative tax compliance program where available, and 18% have already joined or are in the process of joining such a programme. 
  • 85% of respondents expect an increase in stakeholder interest in tax behaviour and outcomes over the next three years. 

Voluntary tax transparency standards are increasingly being adopted by businesses:

  • 60% of respondents expect their group to align its external communication in relation to its tax performance with a transparency standard. 
  • 33% of respondents expect to increase their level of voluntary tax transparency over the next year. 
  • 42% of respondents have an up-to-date tax transparency strategy for their group, which has been tested with the senior leadership. 
  • 55% of respondents expect that a tax transparency strategy for their group has been or will be set up within 12 months 

Pillar One/ Pillar Two remains a ‘hot topic’ and businesses are preparing for the impact: 

  • 59% of respondents expect that a critical mass of countries will implement Pillar One / Pillar Two by 2024.
  • 55% of respondent groups have been actively engaged in OECD’s Pillar One/Pillar Two project consultation either directly or through other channels.  
  • 47% expect that Pillar One / Pillar Two will result in a significant increase in their group’s global effective tax rate.  
  • 62% does not expect that the implementation of Pillar Two will not cause groups to make significant changes to their corporate structure .
  • 46% of respondents have a very rudimentary analysis of the impact of Pillar Two on their tax profiles.  
  • 55% are somewhat confident that they have readily available tax and accounting data necessary to comply with Pillar Two. 
  • 25% of respondents expect that U.S Senate will pass a treaty to implement Pillar One by 2023.

About the BEPS Survey 

In 2014, Deloitte conducted its first “OECD Base Erosion and Profit Shifting (BEPS) survey” to gauge the views of multinational companies regarding the increased media, political and activist group interests in the Global Tax Reset and BEPS, and the expected impact on their organizations. Annually, from 2015 through 2021, Deloitte conducted surveys gauging multinationals’ views on consequential developments within their organizations as the tax landscape continued to evolve and the BEPS recommendations began to be adopted in jurisdictions. Each year we have gradually shifted focus from businesses’ initial reactions to the impact of implementation. The latest survey was conducted between February and April 22, with a target audience of tax and finance directors, managers, and executives from multinational companies. 163 people from 21 countries responded to the 2022 survey. To dive deeper into these findings, you can view the full report here.


Colleen Sullivan 
Deloitte Global, Tax & Legal 
Tel: +1 716 843 7232