The global international tax scene has been dominated in recent years by the development of the OECD’s BEPS Pillar One and Pillar Two initiative. However, views are split on whether Pillar Two rules will increase or decrease the complexity of corporate tax systems.

More complex

45%

Fundamentally simpler

38%

Level of complexity will

remain the same

16%

1%

Don't know

More complex

45%

Fundamentally simpler

38%

Level of complexity will remain the same

16%

1%

Don't know

More complex

45%

Fundamentally simpler

38%

Level of complexity will remain the same

16%

1%

Don't know

More complex

45%

Fundamentally simpler

38%

Level of complexity will remain the same

16%

1%

Don't know