CBT and ETPF Survey on Tax Uncertainty

Question Separator
This is a survey of tax professionals around the world about the uncertainty regarding the taxation of corporate profit. It is being undertaken jointly by the Oxford University Centre for Business Taxation (CBT) and the European Tax Policy Forum (ETPF).

The survey first asks some general questions about such uncertainty. You will then be asked to choose from a list of countries those for which you have relevant experience. Some questions will then be asked about each of the specific countries that you have chosen. Please simply skip any questions, or parts of questions, if you are unsure about the answwer. 

The results of the survey will be presented at the ETPF annual conference in London in April 2016, and will be subsequently accessible on the ETPF website at www.etpf.org. They will also be used for further statistical research for the purpose of identifying the impact of uncertainty about taxation on business location and investment decisions.

Thank you for agreeing to give your views. We are very grateful for your time and support in completing this survey. Individual answers will remain confidential to the researchers undertaking the analysis at the Oxford University Centre for Business Taxation.


Michael Devereux                                                                                        Will Morris
Director, CBT and Research Director, ETPF                                             Chairman, ETPF