Now available: The 2022 Global MNC Tax Complexity Survey data from TRR 266 researchers Simon Harst, Felix Siegel, Deborah Schanz and Caren Sureth-Sloane reveal a sustained high level of tax complexity. Again, their data illustrate transfer pricing rules as the most complex tax regulation.
unfortunately that type of data is only available for internal users and is not disclosed publicly. But for sure the assumption is getting less and less valid as more direct labor is being replaced by robots and software.
I think that the relative importance depends on the % of (direct material and labor costs + fixed overhead costs), relative to total COGS… does it make sense?
You may be interested in some recent stats from the Business Strategy section of Management Science:
Overall Acceptance Rate: 11%
Desk Rejection Rate: 60%
Acceptance Conditional on Being Reviewed: 28%
