Has your organization noticed a significant increase in inquiries from the tax authorities?
- Yes – quite significant (41%)
- Yes – very significant (35%)
- No – no change (19%)
- No – inquiries have fallen very significantly (3%)
- No – inquiries have fallen quite significantly (2%)
How good is the working relationship between your CFO and tax director?
- Excellent (32%)
- Above average (24%)
- Average (18%)
- Don't know/Not applicable (18%)
- Not effective (6%)
- Below average (2%)
Has the management of indirect taxes in your business gotten more or less complex in the past two years?
- More complex (66%)
- About the same (14%)
- Don't know (11%)
- Less complex (9%)
Which of the following best represents your firm's approach to international assignments?
- We plan to keep about the same number of international assignments in the next two years (40%)
- We plan to increase the number of international assignments in the next two years (27%)
- We don't currently make use of international assignments (20%)
- We plan to cut the number of international assignments in the next two years (13%)
Over the past 12 months, has your company experienced any of the following?
- Unplanned tax audit (44%)
- Unexpected tax assessment (30%)
- Business interruption due to lack of compliance (26%)
- Tax penalty (22%)
Does your firm report its sustainability performance alongside its financial performance?
- No (36%)
- Yes, as an integrated report (36%)
- Yes, as a standalone report (28%)
Which of the following approaches do you believe would be most effective at reducing corporate carbon emissions in your market?
- Tax credits for investing in cleaner behavior (50%)
- A carbon tax (32%)
- A cap and trade scheme (9%)
- None of the above (9%)
If your firm is planning any M&A deals in the year ahead, which markets will it most likely focus on?
- Developed markets (34%)
- Other emerging markets (31%)
- BRICS (24%)
- Not applicable (11%)