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March 26, 2024

The outlook for global tax policy and controversy in 2024

Looking for certainty amid tax policy transformation?

With so much tax change unfolding, the EY 2024 Tax Policy and Controversy Outlook explores what you should do now and what to watch next. "Major intertwined tax developments continue to evolve and it's the companies that see the whole picture in real time that will navigate successfully," says Marna Ricker, EY Global Vice Chair of Tax.

Around the world, governments are actively evaluating and implementing tax reforms developed in global discussions. "Companies cannot wait for these interconnected provisions to be finalized everywhere before addressing the implications for their businesses. Complying with BEPS 2.0 Pillar Two rules, satisfying new transparency requirements and preparing for future controversy require action now," says Barbara Angus, EY Global Tax Policy Leader.

Further transformation is ahead as governments consider digital taxes, modification of other tax rules in light of Pillar Two and broader tax reforms to further their policy objectives and meet their revenue needs. All this activity will have long-term implications for the international tax environment and the global economy.

These and other developments are addressed in the Outlook narrative piece, reflecting observations by EY Tax professionals in 75 jurisdictions gathered in the annual Outlook survey at the start of 2024. Detailed reports on tax policy and controversy developments in 75 jurisdictions are attached below.

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EY 2024 Outlook for Global Tax Policy and Controversy | Narrative

EY 2024 Outlook for Global Tax Policy and Controversy | Jurisdiction reports

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For additional information concerning the Outlook, please contact:


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


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