Global MNC Tax Complexity Project

25 April 2019

The Global MNC Tax Complexity Project is a joint research project of the LMU Munich and the University of Paderborn (both Germany). The aim of this project is to identify the determinants of tax complexity, to develop an index measuring the level of tax complexity across countries [Tax Complexity Index] and to examine the effects of tax complexity.

The Tax Complexity Index measures the complexity of a country’s corporate income tax system as faced by multinational corporations. The underlying data is obtained through a global survey of local tax consultants of major tax services firms and networks. BDO was one of the participants of this survey. For more details please use the following link: