2017 BEPS global survey
This is the fourth year that Deloitte has conducted the "OECD Base Erosion and Profit Shifting (BEPS) survey." The objective of this annual survey has been to gauge the views of multinational companies regarding the Global Tax Reset and the OECD's Base Erosion and Profit Shifting (BEPS) initiative, and the expected resulting impact on their organizations. The 2017 survey focused on understanding how multinationals' perspectives on BEPS have changed since the BEPS recommendations went into effect. The final 2017 survey results are below.
The responses from this year's survey show that companies' views may have stabilized as BEPS and the Global Tax Reset has been integrated within the larger tax landscape. Key findings from the survey indicate that:
- 94% of respondents agree or strongly agree that the additional transfer pricing reporting requirements resulting from the OECD BEPS recommendations will substantially increase their corporate tax compliance burden.
- 91% of respondents agree or strongly agree that tax structures implemented today are under greater scrutiny by tax administrations now than they would have been a year ago.
- 89% of respondents agree or strongly agree that the BEPS initiative will result in significant legislative and treaty changes in many countries.
- 86% of respondents agree or strongly agree that their organization has assessed the potential impact of changes related to BEPS.