Insights

Key findings from 2024 Global MNC Tax Complexity Survey now available

Editorial Team 30 Jul 2025

Multinational corporations are navigating a rapidly evolving and increasingly complex tax environment — and new data is now available to shed light on how this is unfolding across the globe.

The 2024 edition of the Global MNC Tax Complexity Survey, conducted by researchers from the TRR 266 “Accounting for Transparency” at two renowned German universities, LMU Munich and Paderborn University, presents a comprehensive view of the challenges MNCs are facing today, from rising complexity to the growing influence of digitalisation.

Thank you to everyone who participated in the fifth edition of the survey earlier this year. As part of our relationship with these prestigious organisations, led by Xaver Ditz, Taxand Board Member and Partner at Flick Gocke Schaumburg, Taxand Germany, we had the opportunity to contribute local tax insights from across Taxand member firms, supporting this fundamental research.

Key findings from the 2024 survey include:

• Rising complexity: In the majority of the 98 countries surveyed, respondents reported an increase in tax complexity over the past two years.
• OECD-specific concerns: This trend is especially pronounced in OECD countries, where a significant number of respondents noted that increasing complexity negatively impacts business decisions — including considerations to relocate activities abroad.
• Digital transformation: Digitalisation continues to significantly influence tax systems. Respondents highlighted notable improvements in legislative and administrative areas, particularly in tax filing and payment processes.
• Uneven progress: Despite digital advances, areas such as tax appeals have seen little development, revealing that progress across different aspects of tax systems remains inconsistent.

You can explore the Executive Summary here or view the full survey results at the Tax Complexity Index website. This interactive platform enables cross-country comparisons, customized Tax Complexity Index assessments, and the ability to track trends in complexity over time.

Thank you again to Taxanders from around the world for being part of this significant project!

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