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March 23, 2023
The outlook for global tax policy and controversy in 2023 now available!
Tax is transforming, the time to prepare is now
“The global tax landscape is changing across both policy and administration dimensions, and companies need to look beyond the immediate and prepare for what is ahead,” says Marna Ricker, EY Global Vice Chair of Tax. “As businesses prepare their data for new reporting, they also need to focus on what it means. They need to be ready to tell their tax story.”
After several years of deliberation and negotiation, jurisdictions are poised to begin translating agreement on global tax reforms into domestic law. However, these global reforms do not exist in a vacuum, but rather have significant interplay, and there is more work to be done.
How jurisdictions will implement Pillar Two, new transparency requirements and a plethora of sustainability and other tax measures will all unfold in concert, creating far-reaching effects. These and other challenges are addressed in this article, reflecting observations by EY Tax professionals in 70 jurisdictions gathered in the annual EY Tax Policy and Controversy Outlook survey at the end of 2022 and beginning of 2023. This article examines the trends and areas of divergence found in the contributors’ projections for 2023 at the global, regional and national levels.
Detailed reports for all 70 jurisdictions are also available in PDF format below, for those interested in more information.
EY outlook for global tax policy and controversy in 2023
EY outlook for global tax policy and controversy in 2023: Jurisdiction reports