The accounting and tax landscape which multinational businesses must navigate is fraught with challenges. The various markets in which they operate experience changes to legislation, alongside greater scrutiny from authorities to enforce the payment of taxes.

TMF Group's Global Business Complexity Index 2021 provides an authoritative overview of the accounting and tax complexity around the world. It explores factors that drive the success or failure of international business, with a focus on operating in foreign markets, and outlines key themes emerging on the global scene and their associated local intricacies across 77 jurisdictions.

Here we revisit the findings of the GBCI, examining our key trends through the lens of accounting and tax



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