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Research Project of Paderborn University and Ludwig Maximilian University Munich – MOORE STEPHENS member firms worldwide take part.

MOORE STEPHENS member firms have taken part in a research project which investigates the complexity of the international tax system from the perspective of multinational companies.

One of the objects of this project, which was executed under the direction of Paderborn University (Prof. Dr. Caren Sureth-Sloane & Thomas Hoppe) and Ludwig Maximilian University Munich (Prof. Dr. Deborah Schanz & Susann Sturm), is to develop an indicator to measure the complexity of each country’s tax system so as to enable comparisons between the tax situations in individual countries.

This indicator is to be used e.g. as an aid for companies and tax advisors in making investment decisions.

The necessary information was collected by means of an extensive online survey, which was directed at tax practitioners in various international companies and networks. MOORE STEPHENS’ member firms took part in the survey and contributed their experiences; in all, responses from more than 1,000 participants from 147 countries were included.
The two universities performed descriptive evaluations based on these responses, followed by detailed analyses and development of the complexity indicator.

The 2016 Global MNC Tax Complexity Survey


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