Under the 2020 Global Multinational Corporation Tax Complexity Project, a Tax Complexity Index was developed that measures the complexity of a country’s profit taxation system for multinational corporations and compares it with other countries. The index was created under the direction of researchers at LMU Munich and the University of Paderborn.
The index ranges from zero, meaning not complex, to 1 for extremely complex. With an overall score of 0.24, Switzerland ranks third behind Mauritius (0.18) and Singapore (0.23). Croatia ranks as the country with the most complex taxation system, with an overall score of 0.49.
Please click here to access the Index.