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March 29, 2023

EY 2023 Tax Policy and Controversy Outlook

How jurisdictions will implement Pillar Two, new transparency requirements and a plethora of sustainability and other tax measures will all unfold in concert, creating far-reaching effects. These and other challenges are addressed in this article, reflecting observations by EY Tax professionals in 70 jurisdictions gathered in the annual EY Tax Policy and Controversy Outlook survey at the end of 2022 and beginning of 2023. This article examines the trends and areas of divergence found in the contributors' projections for 2023 at the global, regional and national levels. Detailed reports for all 70 jurisdictions are available for those interested in more information.