Sustainability in a tax system is at the top of the list when companies think about the tax issues that affect their investment decisions. Business leaders look at the whole picture when investment decisions are taken. At the same time, joint tax systems across national borders are demanded.

This is shown in a new tax study by PricewaterhouseCoopers, addressed to managers of global companies.

When managers were asked about their points of view on tax-questions 80 percent replied that the stability of the tax system is very important when they will invest in a new market. Nearly three out of four (73 percent) managers said that investment decisions are largely influenced by the total taxation of the company. That is more than those who see the level of corporation tax as a critical factor.

Question: What tax issues are of importance for investment decisions?
(The proportion of respondents in percent out of 1124 business-leaders)

• Stability in the tax system - 80 percent

• The total amount of taxes - 73 percent

• The simplicity of the tax management - 66 percent

• Cooperation with the tax authorities - 64 percent

• Corporate tax level - 64 percent

The survey also shows a result in which 58 percent of business leaders see common regulatory and tax systems across borders as important issues.
                                                                       Cecilia Helland