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1、2024 Global Tax Policy Survey The future in focus2Executive summaryThe 2024 Global Tax Policy Survey explored the key topics emerging around the world through the lens of five global tax policy themes that are shaping the changing tax landscape.Given the prominence of artificial intelligence(AI)and

2、generative artificial intelligence(GenAI)in current tax discussions and debates,we also asked respondents to rank their impact against those of the main themes.Our respondents ranked the impact of the five themes as follows:This overall ranking will inevitably raise a few eyebrows,and arguments coul

3、d be raised for a different ordering,in particular as to why the pressing matter of Pillar Two in International Tax Reform is not being ranked more highly.In our view,this is likely to be a question of timing,with the impact of reporting and filing not being felt until 2025.What is clear from the su

4、rveys detailed findings is that each of these themes present significant and pressing challenges for companies across the globe.1.Transparency&Reporting2.Digitalization of Tax3.International Tax Reform4.Future of Work5.Climate&Sustainability2024 Global Tax Policy Survey|Executive Summary22024 Global

5、 Tax Policy Survey 3Transparency&Reporting01The growing pressure for companies to be more transparent about tax makes this the number one issue for tax leaders.Given that disclosures cover the totality of global tax management across all tax types and jurisdictionscompliance,planning,judgments,contr

6、ibution,governance,and risk,etc.this is not a surprising outcome.Most expect public country-by-country reporting to lead to an increase in their public tax transparency disclosures,with many looking to report more than is required under the rules.This fuller reporting may be driven by the respondent

7、s desire to ensure their wider stakeholders understand the context and circumstances underlying the tax data.The pressure on tax functions is expected to grow,as most respondents expect to be affected by the environment,social,and governance(ESG)discussions,with tax data being drawn into wider repor

8、tingalignment across various departments will then be critical to the efficient delivery of tax transparency strategies.While the majority of respondents have a tax transparency strategy in place,they face challenges in executing it,ranging from providing comfort to senior leadership,to governance,d

9、ata,risks,and understanding the applicable rules.32024 Global Tax Policy Survey|Transparency&ReportingRespondents expecting an increase in public reporting on tax:30%No70%Yes2024 Global Tax Policy Survey 4In tax compliance,respondents expect AI to be:4Digitalization of Tax02There is a general recogn

10、ition that digitalization will become more prevalent in tax processes and a sense of moderate progress towards Tax Administration 3.0(a digitalized model where tax just happens).While many respondents expect Tax Administration 3.0 to bring a wide range of benefits,others are wary of increased costs

11、and complexity.This may be due to a lack of clarity of what Tax Administration 3.0 actually means and its potential benefits,as well as an absence of clear delivery roadmaps.Respondents are broadly optimistic about the use of GenAI in tax compliance in the next three years(though often with signific

12、ant human oversight)but remain somewhat cautious about the expected benefits.This may be linked to the reported slow progress in implementing regulations for the use of AI in tax.It is encouraging to see more business confidence in e-invoicing and e-trade/customs requirements simplifying compliance,

13、albeit at a significant initial investment in software.The high level of support of the EU VAT in the Digital Age proposal evidences the value of harmonization and alignment.66%Widely used30%Not widely used2024 Global Tax Policy Survey|Digitalization of Tax2024 Global Tax Policy Survey 5Internationa

14、l Tax Reform03Given the centrality of Pillar Two,as well as Pillar One and digital service taxes,on the international tax scene,we might have expected these issues to top the list as significant topics for the respondents.Their lower ranking may,however,be a question of timing where tax transparency

15、 and,to some degree,digitalization of tax is already part of daily life.The real impact of Pillar Two,in particular,is yet to be felt and at the time the responses were collected,there was little certainty on Pillar One and digital services taxes.Pillar Two has clearly gained momentum with a majorit

16、y of respondents expecting implementation in the next three years,although opinions split between those foreseeing increased complexity and those who see simplification being delivered through the“decluttering”of existing measures.While Pillar Two may have closed the book on tax competition based on

17、 headline tax rates,many anticipate and welcome the emergence of a new form of competition based on Pillar Two compatible tax incentives.52024 Global Tax Policy Survey|International Tax ReformRespondents expect more complexity under Pillar Two?54%Yes45%NoFor an in-depth look at Pillar Two practice i

18、nsights read the 2024 Pillar Two survey:Committed to Compliance2024 Global Tax Policy Survey 6 6Future of Work04International remote work is a key challenge for organizations managing the tax and legal risks arising from increased flexibility and mobility.A stand-out finding was that the tax implica

19、tions of international remote working topped the most impactful list for respondents from Africa.Overall,respondents are mainly concerned about corporate tax implications of international remote working,closely followed by employee tax and social security issues.This may point to the need for multid

20、isciplinary teams(including HR,tax,mobility,immigration,employment law,data privacy,etc.)to holistically consider the tax,legal,and regulatory risks of international remote working,along with associated guardrails to protect the business.International remote working is still a relatively new concept

21、 in the tax landscape,so it is not surprising that the respondents showed some appetite for Organization for Economic Co-operation and Development(OECD)input on harmonization of tax rules,provision of clearer guidance and simpler administration.2024 Global Tax Policy Survey|Future of Work65%Employee

22、 Taxes75%Corporate Tax48%VATRespondents main concerns of international remote working:2024 Global Tax Policy Survey 7Respondents impacted by EU Carbon Border Adjustment Mechanism(CBAM):7Climate&Sustainability05In a classic case of“last but not least”climate and sustainability issues remain a core co

23、ncern.The lower ranking may be due to governments relying on other measures alongside tax measures,and discretion available to taxpayers in relying on green tax incentives which may be viewed as being less impactful.Across the variety of environmental taxes,taxes on energy consumption are having the

24、 most significant impact on our respondents,with,somewhat surprisingly,taxes on waste and pollution ranked last in the list.The survey exposed a key tension between the expected benefits of carbon-pricing regimes in principle(climate change mitigation,clear technologies)and the challenges of how the

25、se regimes are administered in practice(with high compliance costs,complex legislation,and limited guidance).2024 Global Tax Policy Survey|Climate&Sustainability79%Yes21%No8OverviewThe 2024 Global Tax Policy Survey provides a focus on the future by exploring the key topics emerging around the world

26、through the lens of five global tax policy themes which are shaping the changing tax landscape.The survey explores the current impact of these themes on businesses across the world,and also tax leaders expectations for the future.When asked about the relative impact of these themes,respondents ranke

27、d them as follows:The overall prioritization may have been driven as much by the day-to-day impact of these trends within tax functions as by their intrinsic significance.In the case of Transparency&Reporting and Digitalization of Tax,reporting requirements and,to some extent,digitalization of tax a

28、re already a reality.The impact of Pillar Two,on the other hand,is yet to be felt as a practical consideration as many countries are still in the process of implementing the rules,and,at the time the survey was conducted(MarchApril 2024),the fate of Pillar One and Digital Services taxes was still un

29、certain.2024 Global Tax Policy Survey|Overview8Transparency&ReportingDigitalization of TaxInternational Tax ReformFuture of WorkClimate&Sustainability1.2.3.4.5.9OverviewImpact of Tax Landscape Changes on Businesses per region(Ranked in Top three)2024 Global Tax Policy Survey|OverviewNorth AmericaEur

30、opeMiddle EastAfricaAPACLatAm Transparency&Reporting Digitalization of Tax Tax Impact of Remote Work Tax Transparency&Reporting Digitalization of Tax Tax Impact of Remote Work Tax Impact of Remote Work Digitalization of Tax AI and GenAI Impact on Tax Digitalization of Tax Transparency&Reporting Inte

31、rnational Tax Reform Digitalization of Tax Transparency&Reporting International Tax Reform Transparency&Reporting Digitalization of Tax International Tax ReformRegionally,it is notable that respondents from Africa place the tax impact of Remote Working at the top of their ranking.Beyond this there i

32、s a broad consensus across the regions that Transparency&Reporting and Digitalization of Tax are amongst the Top three most impactful topics.Given the emergence of artificial intelligence and generative artificial intelligence(AI/GenAI)and the discussions on their potential uses in tax,we asked resp

33、ondents to rank the impact of AI/GenAI;however,only a third considered it the most significant issue(interestingly,respondents from Africa identified it as a Top three issue).The two charts below show the Top three rankings by region and by industry sector.Impact of Tax Landscape Changes on Business

34、es per industry(Ranked in Top three)Tech,Media and TelecomsFinancialServicesConsumerIndustryEnergy,Resourcesand IndustrialsLife Sciencesand Healthcare Digitalization of Tax Transparency&Reporting International Tax Reform Transparency&Reporting Digitalization of Tax International Tax Reform Transpare

35、ncy&Reporting Tax Impact of Remote Work Digitalization of Tax Transparency&Reporting Digitalization of Tax International Tax Reform Transparency&Reporting Tax Impact of Remote Work Digitalization of Tax2024 Global Tax Policy Survey 10Transparency&Reporting01Across the survey sample as a whole,Transp

36、arency&Reporting were identified as the topic having the greatest impact on businesses.This reflects the proliferation of mandatory and voluntary tax reporting regimes across the globe in the last few years,with multinational enterprises(MNEs)having to disclose increasing volumes of tax data to tax

37、authorities and other stakeholders.There is a growing burden as not just tax departments,but also other business functions,as well as senior leadership,need to engage with the disclosures.With more reporting requirements in the pipeline,e.g.,the GloBE information return under Pillar Two,tax is now b

38、eing pulled into the wider sustainability reporting,e.g.,under the EU Corporate Sustainability Directive.Transparency&Reporting is no longer limited to the tax function.The impact of tax transparency requirementsInternational tax transparency initiatives such as EU Public Country-by-Country reportin

39、g(PCBCR)and the Australian PCBCR regime,will continue to create significant reporting obligations for MNEs.Most of our respondents(70%)expect the development of PCBCR to lead to an increase in public reporting.While this is obvious given the requirements of the new rules,many respondents intend to g

40、o beyond what is strictly required.2024 Global Tax Policy Survey|Tax transparency&Reporting102024 Global Tax Policy Survey 112024 Global Tax Policy Survey|Tax transparency&Reporting11Transparency&Reporting37%26%22%11%4%Interestingly,there is no great regional variation here,with groups outside the E

41、U,which have not traditionally published tax transparency reports,beginning to focus on information that will need to be made public and how they may expand their own reporting.Beyond tax-focused initiatives such as PCBCR,MNEs will increasingly need to respond to reporting requirements coming from o

42、ther policy domains(such as sustainability)84%of respondents expect tax to be material under the EU Corporate Sustainability Reporting Directive(CSRD).Will increase,we will now publish new information given public CBCR requirementsWill not increase,since we already publish sufficient information to

43、meet the new requirementsWill increase,we will now publish global CBCR informationWill increase,we will now publish global CBCR and Total Tax Contribution informationWill not increase,since we do not expect to be impacted by new rules or standardsExpected Increase in Public Tax Transparency Disclosu

44、res Due to Public Country-by-Country Reporting Requirements2024 Global Tax Policy Survey 12Challenges in Executing Tax Transparency Strategy2024 Global Tax Policy Survey|Tax transparency&Reporting12Responding to the challengeWhile almost all respondents(97%)have a tax transparency strategy,they repo

45、rted a range of concerns about executing it effectively.This underscores the pressure on businesses in responding to the ever-increasing demand for tax transparency.The effective execution of tax transparency strategies will be a key priority going forward and MNEs are likely to face challenges in b

46、alancing their resources between compliance and the needs of their business.2%2%1%1%1%26%27%38%25%26%43%24%24%44%27%40%24%26%23%44%6%8%6%5%7%Tax Transparency&ReportingGetting appropriate assurance to provide comfort to senior leadershipEnsuring your tax governance and controls are in line with your

47、public statementsSourcing and verifying the data included in your disclosuresAssessing the strategic risks(and opportunities)associated with disclosuresNo Concern at AllLow ConcernModerate ConcernHigh ConcernVery High ConcernUnderstanding the relevant requirements and standards2024 Global Tax Policy

48、 Survey 1313Digitalization of Tax022024 Global Tax Policy Survey|Digitalization of TaxDigitalization of Tax was ranked as the second most significant theme overall and the single issue which featured in the Top three most impactful lists across all the regions surveyed.In common with Transparency&Re

49、porting,Digitalization of Tax is a current and on-going process,and therefore very much at the forefront of minds of the tax leaders.The movement towards Tax Administration 3.0 When asked about movement towards Tax Administration 3.0 in their countries,most respondents(91%)reported at least some pro

50、gress.It is interesting that on a regional basis,respondents in Africa lead in terms of reporting significant movement to Tax Administration 3.0(20%).2024 Global Tax Policy Survey 1414Overall,respondents expected the Tax Administration 3.0 model to deliver positive outcomes in terms of improved cust

51、omer service,a more collaborative relationship with tax authorities,fewer and more efficient tax audits and less time and resource spending on tax compliance,although none of these were rated particularly high,and a third of respondents expected an increase in both costs and complexity for the tax f

52、unction.Respondents from Africa,however,were particularly optimistic(60%)about a more collaborative relationship with tax authorities as one of the key benefits.This lukewarm assessment of benefits may be due to different perceptions across the world of what Tax Administration 3.0 entails and a lack

53、 of clarity on potential outcomes.Tax authorities may be able to boost the MNEs optimism about the model by better stakeholder engagement and communication about their digital ambitions,and what progress is being made.2024 Global Tax Policy Survey|Digitalization of TaxWe are not seeing ANY movement

54、towards Tax Administration 3.0We are seeing SOME movementWe are seeing MODERATE movement9%36%42%13%We are seeing SIGNIFICANT movement towards Tax Administration 3.0Moving Towards Tax Administration 3.0Digitalization of Tax2024 Global Tax Policy Survey 152024 Global Tax Policy Survey|Digitalization o

55、f Tax15Digitalization of TaxA clear majority(59%)see the potential of e-invoicing(and digital reporting for trade/customs)for simplifying compliance,even with the need for investment.However,10%remain to be convinced and believe the effect will actually be the opposite.On the EUs VAT in the Digital

56、Age(ViDA)proposal,75%of respondents support the development of a uniform approach to e-invoicing and e-reporting across the EU,suggesting that there is a good understanding of benefits and highlights the value of harmonization and alignment to businesses.Anticipated Business Impact of Introduction o

57、f E-Invoicing and E-Trade/Customs RequirementsSimplified complianceSignificant initial investment in softwareMore complex complianceNone at this stage no such requirements are proposed in my country30%59%10%1%1%2024 Global Tax Policy Survey 1616Digitalization of TaxThe role of AIWhile the use of AI

58、in tax compliance is in its very early days,around two-thirds of respondents expect it to be widely used in the next three years,although the majority of those expect that significant human oversight will still be required.Respondents in Africa(60%)were most likely to expect AI-based tax compliance

59、with significant human oversight.Businesses have largely positive expectations for the use of AI-enabled tax compliance software at their companies.Expected benefits were:Improved accuracy(34%)Reduced costs(23%)Greater consistency in tax strategy across the enterprise(15%)More time/focus spend on co

60、re functions(14%)Greater compliance with regulations(14%)However,none of these benefits scored particularly highly which suggests businesses are still fairly cautious about relying on AI for their tax compliance at this stage.This may,to some extent,be explained by the fact that the use of AI in tax

61、 is still fairly unregulatedonly 29%of respondents report the existence of firm plans or draft regulations on this in their country.2024 Global Tax Policy Survey|Digitalization of Tax2024 Global Tax Policy Survey|Digitalization of Tax2024 Global Tax Policy Survey 172024 Global Tax Policy Survey|Inte

62、rnational Tax Reform17International Tax Reform03The global international tax scene has been dominated in recent years by the development of the OECDs BEPS Pillar One and Pillar Two initiative,such that we might have expected these issues to be at the top of priority lists across the board;however,th

63、e survey results did not show this.The International Tax Reform theme,encompassing Pillars One and Two,the digital service taxes,and the United Nations alternative approach,was ranked third.Regionally,the theme ranked in the Top three in Europe,APAC,and the Middle East.This result may be explained b

64、y the fact that,while the impact of Pillar Two on the tax function will be very significant,it remains a work in progresscompanies,countries,and those who advise them are still coming to grips with evolving updates,requirements,and implications.On the contrary,tax transparency and digitalization are

65、 much more current and present in the day-to-day management of priorities and resources.As the survey shows,companies are operating on the assumption that Pillar Two will be implemented over the next few years.2024 Global Tax Policy Survey 18International Tax Reform2024 Global Tax Policy Survey|Inte

66、rnational Tax Reform18The impact of Pillar TwoRespondents have mixed expectations as to the impact of Pillar Two on their businesses,in particular,views are split on whether Pillar Two rules will increase or decrease the complexity of corporate tax systems,with over a third of respondents expecting

67、simplification due to repeal of some of the existing tax laws.The divergence between those expecting more or less complexity may be due to different perspectives on the life cycle of the Pillar Two project.A focus on the initial implementation phase might tend to conclude that the outcome is an incr

68、ease in complexity,while a longer-term focus might envisage a streamlining effect,especially as both the OECD and the EU Commission made recent statements regarding the need to declutter tax laws post-Pillar Two.Regionally,respondents from Africa(60%)and North America(52%)lead in terms of expecting

69、reduced complexity,while APAC(56%)and the Middle East(56%)have the highest number of respondents expecting the rules to become more complex.Expected Impact of Pillar Two on Corporate Tax Rules Complexity38%45%1%1%16%More complexThe level of complexity will remain about the sameFundamentally simpler

70、as I expect some of the existing rules will be repealedDont know2024 Global Tax Policy Survey 19International Tax ReformFuture Pillar Two developmentsAs Pillar Two approaches,it is expected that countries that previously competed for investment based on corporate tax rates will seek other ways to at

71、tract investment.Here the development of alternative tax incentive measures,compatible with the Pillar Two rules,is likely to be an important element of the future evolution of the international tax framework.The survey revealed very strong expectation(77%of respondents)that Pillar Two implementatio

72、n would usher in the growth of such alternative investment incentive measures,unsurprisingly with an overwhelming support for such measures from the respondents(87%).The level of expectation on incentives was markedly lower in North America(62%)than elsewhere.2024 Global Tax Policy Survey|Internatio

73、nal Tax Reform19For an in-depth look at Pillar Two practice insights read the 2024 Pillar Two survey:Committed to ComplianceAnticipated Introduction of Investment Incentives Post Pillar Two Implementation77%2%YesDont Know21%No2024 Global Tax Policy Survey 202024 Global Tax Policy Survey|Internationa

74、l Tax Reform20International Tax ReformPillar One prospectsThe survey took a snapshot of expectations around the implementation of Pillar One.While this revealed a general expectation that Pillar One would be implemented over the next few years,the recent passing of the 30 June deadline for the count

75、ries to reach final agreement,will inevitably lead to greater uncertainty in this area.Wider developments As the implementation of the two-pillar initiative progresses,the UN is working on its own framework for international tax cooperation,in response to the demand from developing countries for a m

76、ore inclusive approach.When asked what the UN is likely to prioritize in this effort,respondents reported that they expected a high or a very high priority to be attached to:Taxation of digital services Issues around ESG considerations Ensuring an equitable approach across developed and developing e

77、conomies The promotion of the UN version of the Subject to Tax Rule Relocation of taxing rights from residence countries to source countries in broad terms.2024 Global Tax Policy Survey 2121Future of Work042024 Global Tax Policy Survey|Future of WorkTo explore how modern forms of working interface w

78、ith tax the survey focused on the tax impact of remote working.This is one of the key challenges organizations are navigating to deliver increased flexibility from a talent attraction and retention perspective,while managing tax and legal risks.Across the whole of our sample,tax impact of remote wor

79、king was rated just below the Top three most significant topics.However,it was seen as the most significant topic by respondents from Africa and a Top three topic in both North America and Latin America.2024 Global Tax Policy Survey 22Top Regulatory Concerns for International Remote Working(ranked i

80、n top 3)75%65%65%48%47%222024 Global Tax Policy Survey|Future of WorkImpact of remote working While the primary focus was corporate tax issues,it is clear that a range of regulatory concerns,both tax and non-tax arise around remote working.The concerns with permanent establishment and transfer prici

81、ng issues were particularly elevated in Africa(85%),the Middle East(81%),and APAC(80%),while issues around employee tax obligations were to the fore in Africa(73%)and the Middle East(76%).Corporate tax(permanent establishment/transfer pricing)Social security taxesImmigrationVATEmployee tax obligatio

82、nsFuture of Work2024 Global Tax Policy Survey 23Preferred Focus of OECD Input on Short-Term International Remote Work Challenges23Future of Work2024 Global Tax Policy Survey|Future of WorkFuture developmentsCross-border remote working is a relatively new trend,and international tax regulations and f

83、rameworks have yet to be developed.But organizations such as the International Fiscal Association,the UN and the OECD are now looking at the subject.When asked about the focus of the OECDs work in this area,respondents identified their main priorities as set out in the chart below.4%7%10%21%23%35%Th

84、e appetite for a solution centered on tax harmonization was greatest in the African region(45%)and the Middle East(44%).Harmonization of tax rulesClearer guidanceSimpler administrationAlignment with social securitySafe harbor thresholdsNon-tax issues(immigration and insurance)2024 Global Tax Policy

85、Survey 24Expected Impact of Business and Operational Factors24Climate&Sustainability05While a third of the survey respondents ranked Climate&Sustainability as the most significant topic for their business in the tax landscape,overall,it was the last in the ranking of the five themes.Impact of enviro

86、nmental taxesWe asked the respondents about the impact of the following taxes on their business and operations:2024 Global Tax Policy Survey|Climate&Sustainability2%2%2%2%4%No Impact At AllMinor ImpactModerate ImpactSignificant ImpactTaxes on energy consumptionTaxes/levies on resourcesTaxes on use o

87、f transportationTaxes on waste/pollutionCarbon Taxes14%22%22%17%27%44%43%46%45%44%40%33%33%32%27%14%2024 Global Tax Policy Survey 2525Climate&Sustainability2024 Global Tax Policy Survey|Climate&SustainabilityUnsurprisingly,the taxes which would have the broadest incidenceon energy consumption and on

88、 carbonwere rated as having a greater impact across the whole sample.The impact of taxes on energy consumption is seen as particularly high by respondents in Africa and Middle East(51%and 50%of respondents,respectively,expect the impact to be significant).Sector-wise,as might be expected,carbon taxe

89、s rank the highest in Energy,Resources and Industrials43%expect significant impact.It is surprising however that almost 30%expected minor or no impact from taxes on waste and pollutionthis may be due to levels of awareness compared to the carbon taxes which have recently been more prominent.2024 Glo

90、bal Tax Policy Survey 2626Climate&Sustainability2024 Global Tax Policy Survey|Climate&SustainabilityOn specific measures,some 80%of respondents reported being affected by the EU Carbon Border Adjustment Mechanism(CBAM)directly or indirectly although the impact seems lower in the Middle East(34%of re

91、spondents believe EU CBAM is not relevant for their group).EU CBAM Challenges2%2%2%3%High cost complianceComplex legislationInsufficient time to prepare to complyDifficulty in producing or obtaining the require information on the emissionsLimited guidanceNo Concern at AllLow ConcernModerate ConcernH

92、igh ConcernVery High Concern27%41%24%6%25%42%23%8%22%39%28%9%19%39%32%7%19%43%28%7%3%2024 Global Tax Policy Survey 2727Climate&Sustainability2024 Global Tax Policy Survey|Climate&SustainabilityFuture developmentsLooking to the future,respondents were asked for their thoughts about more countries acr

93、oss the globe introducing CBAMs or similar carbon pricing measures.While expanding carbon-pricing regimes presents challenges,many respondents see an upside to such requirements.The expected benefits include promoting sustainability and collaboration on climate change mitigation,an increased likelih

94、ood that companies will adopt cleaner technologies and practices,reducing emissions,and driving the shift to a low-carbon economy.With a strong link to the Transparency&Reporting theme,83%of respondents expected that future discussions and disclosures regarding ESG would impact their organization ta

95、x function.While this trend was broadly consistent across regions,respondents from North America were less certain about the impact of ESG discussions on their tax functions,with 29%not expecting any impact.28Conclusions:the future focus of global tax policyTax leaders of large multinational enterpr

96、ises(MNEs)have an ever-growing agenda with competing priorities.While Pillar Two is a fundamental change,tax transparency and tax digitalization are having more impact right now.These three themes are strongly interconnected,with Pillar Two generating new reporting obligations,and MNEs embracing tax

97、 technology to manage the complex data requirements.The pressure on businesses to disclose more about their tax affairs is growing with demands from other policy areas being added to the agenda.These reporting burdens will increasingly compete with core business activities for both time and resource

98、s.There may,though be some let up,as both the OECD and the EU Commission intend to declutter tax laws post-Pillar Two.Tax leaders are ready to embrace the digitalization of tax compliance,with strong optimism about simplification stemming from e-invoicing and a more cautious expectation of the benef

99、its to come from AI.The moderate progress in moving towards Tax Administration 3.0 and regulating the use of AI in tax may suggest a need for governments to pick up the pace and provide more clarity by defining concepts and setting out roadmaps.The future of work brings its own,mainly corporate tax-

100、related,challenges and harmonization of tax rules on cross-border remote work would be widely welcomed.This is,however,not just about taximmigration and employment law are equally important,calling for a holistic approach.Finally,on climate and sustainability,EU CBAM takes center stage with an overw

101、helming majority of surveyed MNEs being affected.There is a strong link between climate and transparencymost respondents expect ESG reporting to impact their tax function.Across our five global tax policy themes,businesses will face growing challenges,such as increasing burdens under transparency an

102、d reporting,increased complexity emerging from Pillar Two,or the compliance risks of remote working.On the upside,they will be able to draw on the benefits of increased digitalization and the opportunities emerging from post-Pillar Two tax competition.2024 Global Tax Policy Survey|Conclusion2024 Glo

103、bal Tax Policy Survey 29Location of Respondents by RegionAbout the research Deloitte surveyed 1012 professionals from tax leaders(69%of the total),CFOs(28%of the total)and other executives(3%of the total)across the world between March and April or 2024.Across the 28 countries represented,the industr

104、y breakdown included the consumer industry(27%of the total);ER&I(23%of the total);TMT(22%of the total);FSI(20%of the total);and Life Sciences and Health Care(8%of the total).Companies represented all had a minimum of US$100 million in global annual revenue in their last fiscal year,and 90%were multi

105、national organizations operating in two or more countries.The aim was to examine companies views,concerns,and actions regarding various tax policy reforms and trends.The below represents the breakdown of respondents regions;company size by revenue,titles,and roles.North AmericaLATAMAfricaMiddle East

106、EuropeAPAC16%10%5%6%33%30%Global Revenue for Last Fiscal Year in US Dollar16%24%15%18%27%$100 million to less than$750 million$10 billion to less than$50 billion$50 billion or more$750 million to less than$2 billion$2 billion to less than$10 billion2024 Global Tax Policy Survey|About the research202

107、4 Global Tax Policy Survey 302024 Global Tax Policy Survey|About the research&ContactsAbout the researchContactsWillem BlomGlobal Tax&Legal Leaderwblomdeloitte.nl+31 88 288 1842Deloitte would like to acknowledge and thank KS&R Research,who conducted and fielded the survey.Level of Responsibility for

108、 Tax/Finance Decisions at CompanyJob title1%2%3%6%9%11%12%56%PresidentHead of Business Unit/DepartmentBoard of DirectorsController/CFOChief Tax OfficerDirector/VP of TaxCEOInternational Tax Manager84%77%66%49%I develop tax/finance strategiesI determine spending and/or approve tax/finance initiatives

109、I am knowledgeable about my organizations tax/finance effortsI implement the tax/finance initiatives developed by othersAmanda TickelGlobal Leader,Tax&Legal Policyajtickeldeloitte.co.uk+44(0)20 7303 3812Daria AdepegbaAssociate Director,Tax&Trade Policy Groupdadepegbadeloitte.co.uk+44(0)20 7303 0563D

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