1、2024 Global Tax Policy Survey The future in focus2Executive summaryThe 2024 Global Tax Policy Survey explored the key topics emerging around the world through the lens of five global tax policy themes that are shaping the changing tax landscape.Given the prominence of artificial intelligence(AI)and

2、generative artificial intelligence(GenAI)in current tax discussions and debates,we also asked respondents to rank their impact against those of the main themes.Our respondents ranked the impact of the five themes as follows:This overall ranking will inevitably raise a few eyebrows,and arguments coul

3、d be raised for a different ordering,in particular as to why the pressing matter of Pillar Two in International Tax Reform is not being ranked more highly.In our view,this is likely to be a question of timing,with the impact of reporting and filing not being felt until 2025.What is clear from the su

4、rveys detailed findings is that each of these themes present significant and pressing challenges for companies across the globe.1.Transparency&Reporting2.Digitalization of Tax3.International Tax Reform4.Future of Work5.Climate&Sustainability2024 Global Tax Policy Survey|Executive Summary22024 Global

5、 Tax Policy Survey 3Transparency&Reporting01The growing pressure for companies to be more transparent about tax makes this the number one issue for tax leaders.Given that disclosures cover the totality of global tax management across all tax types and jurisdictionscompliance,planning,judgments,contr

6、ibution,governance,and risk,etc.this is not a surprising outcome.Most expect public country-by-country reporting to lead to an increase in their public tax transparency disclosures,with many looking to report more than is required under the rules.This fuller reporting may be driven by the respondent