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Tax Code Complexity
This describes the complexity inherent in the different regulations of the tax code.
Additional Taxes
Taxes that are levied on MNCs' taxable income in addition to corporate income taxes (commonly referred to as "local" or industry-specific taxes).
(Alternative) Minimum Tax
Separate income tax regulations to ensure that an MNC has to pay at least a minimum amount of taxes.
Capital Gains
Capital gains realized by an MNC on the disposal of non-inventory assets (e.g., property, shares and bonds). Excluding special group treatment and corporate reorganization regulations.
CFC-Rules
Regulations to combat the shifting of profits to companies, usually located in low- or no-tax jurisdictions that are controlled by a resident MNC.
Corporate Reorganization
Change in the structure or ownership of an MNC through a merger, division, transfer of assets, share exchange or other form of reorganization.
Depreciation
Deductions for allocating the costs of tangible and intangible assets over their useful lives. Excluding special incentive schemes for investment.
Dividends
Cash dividends received from or paid to another resident or foreign (non-resident) corporation. Excluding special group treatment regulations.
General Anti-Avoidance
Broad and general regulations denying the benefit of a transaction which has been designed or executed wholly or substantially to avoid taxes.
Group Treatment
Regime under which profits and losses of associated companies may be grouped together and treated as aggregated profits or losses of a single enterprise.
Interest
Payments received from or paid to another resident or foreign (non-resident) corporation as a consideration for lending or borrowing money. If an MNC’s capital is made up of a much greater proportion of debt than equity, it is said to be thinly capitalized. Excluding special group treatment regulations.
Investment Incentives
Measures designed to encourage (re-)investment and promote innovation through research and development (including special incentives relating to depreciation and amortization).
Loss Offset
Form of relief for ordinary losses incurred. Excluding special group treatment regulations.
Can losses be offset against other income in the year in which the loss was incurred?
Royalties
Payments of any kind received from or paid to another resident or foreign (non-resident) corporation as consideration for the use of, or the right to use, intellectual property (e.g., copyrights, patents or trademarks). Excluding special group treatment regulations and incentive schemes for investment.
Statutory Tax Rate
Tax rate that applies to MNCs' determined taxable income. Excluding special local taxes on this income and rate reliefs for certain industries.
Transfer Pricing
Regulations to prevent prices from being charged to a subsidiary or other related party in order to excessively reduce taxable income.
Tax Framework Complexity
This describes the complexity that arises from the features and processes of a tax system.
Guidance
Guidance provided by the tax authority or any other law to resolve uncertain tax issues.
Enactment
Formal process of how a tax proposal becomes law. It begins with the discussion of a proposed change in the tax law and ends with the tax regulation becoming effective.
Payment & Filing
Process of preparing and filing a tax return as well as paying taxes.
Audits
Examination and verification of a tax return carried out by the tax authority.
Appeals
Process of challenging a tax assessment. It begins with the filing of a tax appeal and ends with its resolution at the administrative or judicial appeal level.
Complexity (Quintiles)
Higher values indicate a higher degree of complexity.
Theoretically, values can range between 0 and 1. However, the real values do not necessarily have to cover the full value range.
Overall Tax Complexity
Argentina
Overall Tax Complexity
0.31
Rank out of undefined
11
Armenia
Overall Tax Complexity
0.38
Rank out of undefined
30
Australia
Overall Tax Complexity
0.37
Rank out of undefined
29
Austria
Overall Tax Complexity
0.33
Rank out of undefined
17
Belgium
Overall Tax Complexity
0.45
Rank out of undefined
59
Brazil
Overall Tax Complexity
0.42
Rank out of undefined
54
Bulgaria
Overall Tax Complexity
0.40
Rank out of undefined
40
Canada
Overall Tax Complexity
0.46
Rank out of undefined
61
Chile
Overall Tax Complexity
0.42
Rank out of undefined
52
China
Overall Tax Complexity
0.40
Rank out of undefined
45
Colombia
Overall Tax Complexity
0.41
Rank out of undefined
46
Costa Rica
Overall Tax Complexity
0.41
Rank out of undefined
47
Croatia
Overall Tax Complexity
0.40
Rank out of undefined
41
Cyprus
Overall Tax Complexity
0.36
Rank out of undefined
26
Czech Republic
Overall Tax Complexity
0.43
Rank out of undefined
55
Denmark
Overall Tax Complexity
0.36
Rank out of undefined
25
Estonia
Overall Tax Complexity
0.23
Rank out of undefined
2
Finland
Overall Tax Complexity
0.30
Rank out of undefined
10
France
Overall Tax Complexity
0.39
Rank out of undefined
35
Germany
Overall Tax Complexity
0.38
Rank out of undefined
34
Greece
Overall Tax Complexity
0.40
Rank out of undefined
44
Hong Kong
Overall Tax Complexity
0.27
Rank out of undefined
5
Hungary
Overall Tax Complexity
0.36
Rank out of undefined
23
India
Overall Tax Complexity
0.42
Rank out of undefined
50
Indonesia
Overall Tax Complexity
0.44
Rank out of undefined
56
Ireland
Overall Tax Complexity
0.33
Rank out of undefined
19
Israel
Overall Tax Complexity
0.48
Rank out of undefined
62
Italy
Overall Tax Complexity
0.45
Rank out of undefined
60
Japan
Overall Tax Complexity
0.38
Rank out of undefined
31
Kazakhstan
Overall Tax Complexity
0.36
Rank out of undefined
22
Kenya
Overall Tax Complexity
0.37
Rank out of undefined
28
Korea, Republic
Overall Tax Complexity
0.32
Rank out of undefined
12
Latvia
Overall Tax Complexity
0.33
Rank out of undefined
16
Lithuania
Overall Tax Complexity
0.29
Rank out of undefined
6
Luxembourg
Overall Tax Complexity
0.36
Rank out of undefined
24
Malaysia
Overall Tax Complexity
0.39
Rank out of undefined
38
Malta
Overall Tax Complexity
0.33
Rank out of undefined
18
Mexico
Overall Tax Complexity
0.39
Rank out of undefined
37
Netherlands
Overall Tax Complexity
0.35
Rank out of undefined
21
New Zealand
Overall Tax Complexity
0.32
Rank out of undefined
13
Nigeria
Overall Tax Complexity
0.39
Rank out of undefined
39
Norway
Overall Tax Complexity
0.30
Rank out of undefined
9
Pakistan
Overall Tax Complexity
0.44
Rank out of undefined
58
Peru
Overall Tax Complexity
0.51
Rank out of undefined
64
Philippines
Overall Tax Complexity
0.42
Rank out of undefined
51
Poland
Overall Tax Complexity
0.50
Rank out of undefined
63
Portugal
Overall Tax Complexity
0.41
Rank out of undefined
48
Puerto Rico
Overall Tax Complexity
0.40
Rank out of undefined
42
Romania
Overall Tax Complexity
0.44
Rank out of undefined
57
Singapore
Overall Tax Complexity
0.26
Rank out of undefined
4
Slovakia
Overall Tax Complexity
0.36
Rank out of undefined
27
Slovenia
Overall Tax Complexity
0.32
Rank out of undefined
14
South Africa
Overall Tax Complexity
0.33
Rank out of undefined
20
Spain
Overall Tax Complexity
0.38
Rank out of undefined
32
Sweden
Overall Tax Complexity
0.29
Rank out of undefined
8
Switzerland
Overall Tax Complexity
0.23
Rank out of undefined
3
Taiwan
Overall Tax Complexity
0.38
Rank out of undefined
33
Thailand
Overall Tax Complexity
0.41
Rank out of undefined
49
Turkey
Overall Tax Complexity
0.42
Rank out of undefined
53
Ukraine
Overall Tax Complexity
0.33
Rank out of undefined
15
United Kingdom
Overall Tax Complexity
0.39
Rank out of undefined
36
United States
Overall Tax Complexity
0.40
Rank out of undefined
43
Uruguay
Overall Tax Complexity
0.21
Rank out of undefined
1
Vietnam
Overall Tax Complexity
0.29
Rank out of undefined
7
Belarus
No data available in 2022,
but in previous year(s).
but in previous year(s).
Cambodia
No data available in 2022,
but in previous year(s).
but in previous year(s).
Ecuador
No data available in 2022,
but in previous year(s).
but in previous year(s).
Guatemala
No data available in 2022,
but in previous year(s).
but in previous year(s).
Mauritius
No data available in 2022,
but in previous year(s).
but in previous year(s).
Russia
No data available in 2022,
but in previous year(s).
but in previous year(s).
Uganda
No data available in 2022,
but in previous year(s).
but in previous year(s).
Afghanistan
No data available in 2022,
but in previous year(s).
but in previous year(s).
Albania
No data available in 2022,
but in previous year(s).
but in previous year(s).
Azerbaijan
No data available in 2022,
but in previous year(s).
but in previous year(s).
Bangladesh
No data available in 2022,
but in previous year(s).
but in previous year(s).
Barbados
No data available in 2022,
but in previous year(s).
but in previous year(s).
Botswana
No data available in 2022,
but in previous year(s).
but in previous year(s).
Dominican Republic
No data available in 2022,
but in previous year(s).
but in previous year(s).
Egypt
No data available in 2022,
but in previous year(s).
but in previous year(s).
El Salvador
No data available in 2022,
but in previous year(s).
but in previous year(s).
Ethiopia
No data available in 2022,
but in previous year(s).
but in previous year(s).
Ghana
No data available in 2022,
but in previous year(s).
but in previous year(s).
Jamaica
No data available in 2022,
but in previous year(s).
but in previous year(s).
Jersey
No data available in 2022,
but in previous year(s).
but in previous year(s).
Kosovo
No data available in 2022,
but in previous year(s).
but in previous year(s).
Laos
No data available in 2022,
but in previous year(s).
but in previous year(s).
Lebanon
No data available in 2022,
but in previous year(s).
but in previous year(s).
Liechtenstein
No data available in 2022,
but in previous year(s).
but in previous year(s).
Macedonia
No data available in 2022,
but in previous year(s).
but in previous year(s).
Madagascar
No data available in 2022,
but in previous year(s).
but in previous year(s).
Mongolia
No data available in 2022,
but in previous year(s).
but in previous year(s).
Nicaragua
No data available in 2022,
but in previous year(s).
but in previous year(s).
Oman
No data available in 2022,
but in previous year(s).
but in previous year(s).
Qatar
No data available in 2022,
but in previous year(s).
but in previous year(s).
Saudi Arabia
No data available in 2022,
but in previous year(s).
but in previous year(s).
Serbia
No data available in 2022,
but in previous year(s).
but in previous year(s).
Sri Lanka
No data available in 2022,
but in previous year(s).
but in previous year(s).
Tanzania
No data available in 2022,
but in previous year(s).
but in previous year(s).
Tunisia
No data available in 2022,
but in previous year(s).
but in previous year(s).
Venezuela
No data available in 2022,
but in previous year(s).
but in previous year(s).
Yemen
No data available in 2022,
but in previous year(s).
but in previous year(s).
Zimbabwe
No data available in 2022,
but in previous year(s).
but in previous year(s).
No data available in 2022,
but in previous year(s).
but in previous year(s).
Very low
Complexity (Quintiles)
Very high
Funded by the Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) – Project-ID 403041268 – TRR 266
Overall Tax Complexity
weight
Tax Code Complexity
34 %
25 %
67 %
59 %
77 %
67 %
77 %
76 %
53 %
81 %
73 %
77 %
74 %
69 %
90 %
Tax Framework Complexity
100 %
100 %
100 %
100 %
100 %
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© Sureth-Sloane, Schanz and team
Paderborn University & LMU Munich
Paderborn University & LMU Munich
China
2022
rank
0.40
45
0.49
39
0.31
34
0.00
1
0.49
46
0.52
33
0.66
55
0.46
42
0.46
33
0.56
36
0.36
28
0.46
24
0.56
46
0.46
40
0.50
44
0.42
47
0.66
35
0.32
46
0.30
36
0.26
28
0.32
59
0.46
54
0.24
27
×
0.40
China
United States
2022
rank
0.40
43
0.51
44
0.63
63
0.52
62
0.40
23
0.78
63
0.63
51
0.46
44
0.40
20
0.48
18
0.54
52
0.42
12
0.52
33
0.42
26
0.38
12
0.39
39
0.73
53
0.29
36
0.34
48
0.47
60
0.18
33
0.25
5
0.19
12
×
0.40
United States
Netherlands
2022
rank
0.35
21
0.52
50
0.00
1
0.33
43
0.41
24
0.59
44
0.50
23
0.48
49
0.53
55
0.66
57
0.61
62
0.67
61
0.55
43
0.54
54
0.47
36
0.30
19
0.70
47
0.19
5
0.20
7
0.23
21
0.04
2
0.30
16
0.18
9
×
0.35
Netherlands
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