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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
Afghanistan
No data available in 2024,
but in previous year(s).
but in previous year(s).
Albania
No data available in 2024,
but in previous year(s).
but in previous year(s).
Argentina
Overall Tax Complexity
0.36
Rank out of undefined
29
Armenia
Overall Tax Complexity
0.32
Rank out of undefined
16
Australia
Overall Tax Complexity
0.42
Rank out of undefined
53
Austria
Overall Tax Complexity
0.39
Rank out of undefined
34
Azerbaijan
No data available in 2024,
but in previous year(s).
but in previous year(s).
Bangladesh
No data available in 2024,
but in previous year(s).
but in previous year(s).
Barbados
No data available in 2024,
but in previous year(s).
but in previous year(s).
Belarus
No data available in 2024,
but in previous year(s).
but in previous year(s).
Belgium
Overall Tax Complexity
0.42
Rank out of undefined
51
Botswana
No data available in 2024,
but in previous year(s).
but in previous year(s).
Brazil
Overall Tax Complexity
0.56
Rank out of undefined
71
Bulgaria
Overall Tax Complexity
0.41
Rank out of undefined
48
Cambodia
No data available in 2024,
but in previous year(s).
but in previous year(s).
Canada
Overall Tax Complexity
0.40
Rank out of undefined
40
Chile
Overall Tax Complexity
0.41
Rank out of undefined
46
China
Overall Tax Complexity
0.35
Rank out of undefined
21
Colombia
Overall Tax Complexity
0.46
Rank out of undefined
62
Costa Rica
Overall Tax Complexity
0.46
Rank out of undefined
59
Croatia
Overall Tax Complexity
0.41
Rank out of undefined
45
Cyprus
Overall Tax Complexity
0.39
Rank out of undefined
35
Czech Republic
Overall Tax Complexity
0.41
Rank out of undefined
42
Denmark
Overall Tax Complexity
0.39
Rank out of undefined
33
Dominican Republic
Overall Tax Complexity
0.32
Rank out of undefined
15
Ecuador
No data available in 2024,
but in previous year(s).
but in previous year(s).
Egypt
No data available in 2024,
but in previous year(s).
but in previous year(s).
El Salvador
No data available in 2024,
but in previous year(s).
but in previous year(s).
Estonia
Overall Tax Complexity
0.17
Rank out of undefined
1
Ethiopia
No data available in 2024,
but in previous year(s).
but in previous year(s).
Finland
Overall Tax Complexity
0.27
Rank out of undefined
8
France
Overall Tax Complexity
0.39
Rank out of undefined
38
Germany
Overall Tax Complexity
0.40
Rank out of undefined
41
Ghana
Overall Tax Complexity
0.32
Rank out of undefined
17
Greece
Overall Tax Complexity
0.36
Rank out of undefined
25
Guatemala
No data available in 2024,
but in previous year(s).
but in previous year(s).
Hong Kong
Overall Tax Complexity
0.29
Rank out of undefined
11
Hungary
Overall Tax Complexity
0.36
Rank out of undefined
26
India
Overall Tax Complexity
0.41
Rank out of undefined
44
Indonesia
Overall Tax Complexity
0.36
Rank out of undefined
24
Ireland
Overall Tax Complexity
0.32
Rank out of undefined
14
Israel
Overall Tax Complexity
0.39
Rank out of undefined
37
Italy
Overall Tax Complexity
0.41
Rank out of undefined
47
Jamaica
No data available in 2024,
but in previous year(s).
but in previous year(s).
Japan
Overall Tax Complexity
0.42
Rank out of undefined
50
Jersey
No data available in 2024,
but in previous year(s).
but in previous year(s).
Kazakhstan
Overall Tax Complexity
0.45
Rank out of undefined
58
Kenya
Overall Tax Complexity
0.49
Rank out of undefined
69
Korea, Republic
Overall Tax Complexity
0.36
Rank out of undefined
28
Kosovo
No data available in 2024,
but in previous year(s).
but in previous year(s).
Laos
No data available in 2024,
but in previous year(s).
but in previous year(s).
Latvia
Overall Tax Complexity
0.32
Rank out of undefined
18
Lebanon
No data available in 2024,
but in previous year(s).
but in previous year(s).
Liechtenstein
Overall Tax Complexity
0.22
Rank out of undefined
2
Lithuania
Overall Tax Complexity
0.43
Rank out of undefined
55
Luxembourg
Overall Tax Complexity
0.30
Rank out of undefined
12
Macedonia
No data available in 2024,
but in previous year(s).
but in previous year(s).
Madagascar
No data available in 2024,
but in previous year(s).
but in previous year(s).
Malaysia
Overall Tax Complexity
0.39
Rank out of undefined
32
Malta
Overall Tax Complexity
0.29
Rank out of undefined
9
Mauritius
Overall Tax Complexity
0.27
Rank out of undefined
7
Mexico
Overall Tax Complexity
0.48
Rank out of undefined
68
Mongolia
No data available in 2024,
but in previous year(s).
but in previous year(s).
Netherlands
Overall Tax Complexity
0.33
Rank out of undefined
20
New Zealand
Overall Tax Complexity
0.38
Rank out of undefined
30
Nicaragua
No data available in 2024,
but in previous year(s).
but in previous year(s).
Nigeria
No data available in 2024,
but in previous year(s).
but in previous year(s).
Norway
Overall Tax Complexity
0.31
Rank out of undefined
13
Oman
No data available in 2024,
but in previous year(s).
but in previous year(s).
Pakistan
Overall Tax Complexity
0.48
Rank out of undefined
67
Peru
Overall Tax Complexity
0.51
Rank out of undefined
70
Philippines
Overall Tax Complexity
0.46
Rank out of undefined
63
Poland
Overall Tax Complexity
0.47
Rank out of undefined
64
Portugal
Overall Tax Complexity
0.36
Rank out of undefined
27
Puerto Rico
Overall Tax Complexity
0.35
Rank out of undefined
22
Qatar
No data available in 2024,
but in previous year(s).
but in previous year(s).
Romania
Overall Tax Complexity
0.42
Rank out of undefined
52
Russia
No data available in 2024,
but in previous year(s).
but in previous year(s).
Saudi Arabia
No data available in 2024,
but in previous year(s).
but in previous year(s).
Serbia
No data available in 2024,
but in previous year(s).
but in previous year(s).
Singapore
Overall Tax Complexity
0.24
Rank out of undefined
3
Slovakia
Overall Tax Complexity
0.41
Rank out of undefined
43
Slovenia
Overall Tax Complexity
0.46
Rank out of undefined
61
South Africa
Overall Tax Complexity
0.26
Rank out of undefined
4
Spain
Overall Tax Complexity
0.43
Rank out of undefined
54
Sri Lanka
No data available in 2024,
but in previous year(s).
but in previous year(s).
Sweden
Overall Tax Complexity
0.38
Rank out of undefined
31
Switzerland
Overall Tax Complexity
0.29
Rank out of undefined
10
Taiwan
Overall Tax Complexity
0.33
Rank out of undefined
19
Tanzania
Overall Tax Complexity
0.26
Rank out of undefined
5
Thailand
Overall Tax Complexity
0.45
Rank out of undefined
56
Tunisia
Overall Tax Complexity
0.47
Rank out of undefined
66
Turkey
Overall Tax Complexity
0.46
Rank out of undefined
60
Uganda
No data available in 2024,
but in previous year(s).
but in previous year(s).
Ukraine
Overall Tax Complexity
0.36
Rank out of undefined
23
United Arab Emirates
Overall Tax Complexity
0.39
Rank out of undefined
39
United Kingdom
Overall Tax Complexity
0.42
Rank out of undefined
49
United States
Overall Tax Complexity
0.39
Rank out of undefined
36
Uruguay
Overall Tax Complexity
0.26
Rank out of undefined
6
Venezuela
Overall Tax Complexity
0.45
Rank out of undefined
57
Vietnam
Overall Tax Complexity
0.47
Rank out of undefined
65
Yemen
No data available in 2024,
but in previous year(s).
but in previous year(s).
Zimbabwe
No data available in 2024,
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
41 %
44 %
65 %
57 %
74 %
68 %
73 %
74 %
49 %
80 %
70 %
74 %
74 %
70 %
89 %
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
2024
rank
0.35
21
0.41
18
0.00
1
0.00
1
0.42
30
0.38
18
0.53
38
0.35
13
0.44
35
0.50
33
0.27
20
0.42
20
0.49
28
0.40
24
0.52
50
0.36
33
0.60
29
0.28
35
0.35
61
0.30
36
0.28
55
0.34
25
0.15
7
×
0.35
China
United States
2024
rank
0.39
36
0.46
29
0.53
57
0.58
55
0.37
18
0.67
66
0.53
37
0.44
30
0.36
17
0.44
14
0.39
38
0.43
21
0.57
44
0.37
15
0.36
12
0.28
16
0.58
18
0.32
49
0.31
48
0.42
61
0.24
47
0.35
27
0.30
46
×
0.39
United States
Netherlands
2024
rank
0.33
20
0.46
30
0.26
24
0.49
46
0.40
25
0.48
29
0.47
16
0.40
23
0.47
44
0.61
51
0.47
51
0.48
33
0.49
26
0.50
50
0.40
18
0.27
14
0.60
30
0.20
2
0.24
19
0.31
43
0.04
1
0.25
9
0.13
5
×
0.33
Netherlands
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