Global Digital Tax Reform – OECD Work Plan

The Global MNC Tax Complexity Project is a joint research project of the LMU Munich and the University of Paderborn (both Germany). The aim of this project is to identify the determinants of tax complexity, to develop an index measuring the level of tax complexity across countries [Tax Complexity Index] and to examine the effects of tax complexity.

View the Global Digital Tax Reform – OECD Work Plan