First published in Option Finance, 6 January 2017.
According to an international study by Taxand, 81% of CFOs and directors of taxation working in a multinational company believe that tax competition between states will increase over the next five years. A situation that could lead them to make trade-offs: 37% of respondents believe that a 5% reduction in the taxation of companies in a country could encourage them to move their headquarters there.
Discover more: Financial management anticipates more competition
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