Simon Harst

Research Assistant and Doctoral Candidate @LMU_Muenchen | Member @trr_accounting | #taxcomplexity #taxation #steuern views are my own.

[Simon Harst @SimonHarst]

@hands__of__god 2:1 für den #VfB 🔴⚪️

[Simon Harst @SimonHarst]

More information in the report or on our webpage: https://t.co/UCxgN4NPa8
Please feel free to reach out to me if you have any questions regarding the Executive Summary or our Tax Complexity Index! (4/4)

#taxtwitter #tax @DebbiSchanz @surethsloane @trr_accounting @dfg_public

[Simon Harst @SimonHarst]

I am thrilled that the Executive Summary of our 2022 Global MNC Tax Complexity Survey is now available!

We conducted the survey for the 4th time in 2022 and are now able to offer a first look at the data from this worldwide survey on tax complexity. (1/4)

[Simon Harst @SimonHarst]

👉 in almost 11% of the OECD member countries, respondents agree to the statement that tax complexity is a factor driving multinational corporations to relocate their business activities. (3/4)

[Simon Harst @SimonHarst]

@henning_giese What a pity that I couldn't be there today. Hopefully there will be a remake of this great event. Thanks for organizing @HoltmannSvea and @henning_giese!

[Simon Harst @SimonHarst]

Discussions about the #Pillar2 base revolved mainly about tension betw. reporting lower GAAP earnings for tax and higher ones to investors. It ignored reporting of non-GAAP numbers to investors.@DebbiSchanz and @JeffLHoopes nicely describe implications of such non-GAAP reporting.

[Tax Notes @TaxNotes]

Check out this week's Tax Notes International cover piece ⬇️

Perspective: Five academics, including @SimonHarst and @DebbiSchanz, propose a two-level test for an administrative safe harbor under the OECD’s pillar 2 global anti-base-erosion rules. https://t.co/TfPLoHxBJZ

[Simon Harst @SimonHarst]

We have an idea for that: together with @DebbiSchanz + colleagues from @LMU_Muenchen & @WWU_Muenster I developed a design option for an administrative safe harbour for Pillar Two which has the potential to simplify the Pillar Two rules.
👉📔: https://t.co/7XSO3P8Ii6
#TaxTwitter

[Tax Notes @TaxNotes]

The #OECD hears stakeholders’ calls for less complexity in the new global corporate tax rules and is considering ways to simplify administration for taxpayers and tax authorities alike, an @OECDtax official said.

➡️ Read the latest by @SoongJohnston: https://t.co/ngKQfiaqXA

[OECD Tax @OECDtax]

📢 [OUT NOW] OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax.

📘🔍🗞️ Access the report, background material & press release ➡️ https://t.co/u9320a7oPr

#GloBErules #GlobalTaxDeal #PillarTwo

[Simon Harst @SimonHarst]

.@OECDtax will relase the model rules for Pillar II next week. The future implementation will prob. also incl. safe-harbours to ensure a targeted administration. Together with colleagues we developed a concept of such a safe-harbour mechanism: https://t.co/m6QhUZk61Z
@DebbiSchanz

[Pascal Saint-Amans @PSaintAmans]

🔜 Next week, as part of the two-pillar plan agreed in October by +135 countries & jurisdictions to reform international #tax rules, @OECDtax will be releasing the 'Global Anti-Base Erosion Model Rules' under Pillar Two. Stay tuned!

🗓️ Mon 20 December
🕚 11:00 AM CET

[Simon Harst @SimonHarst]

Our website does not only offer the possibility to get a comprehensive picture of #taxcomplexity in different countries and to compare it over time, but also enables you to create your own index. Check it out! #taxtwitter @DebbiSchanz @surethsloane @trr_accounting (3/3)

[Simon Harst @SimonHarst]

I am very happy to announce that the 2020 data of the #taxcomplexity Index is now available! The data offers insights into the development of rapidly changing #tax landscapes for MNCs and is available via open access on the interactive website https://t.co/AFNHaDtFku. (1/3)

[Simon Harst @SimonHarst]

The #taxcomplexity Index measures the complexity of a country’s corporate income tax system as faced by MNCs and is based on a global survey. Information about the results of our latest 2020 survey can be found in our Executive Summary: https://t.co/13I9q0IdtC (2/3)

[Tax Notes @TaxNotes]

#G20 finance ministers endorsed a major two-pillar global tax system overhaul as a historic agreement, days after nearly 140 countries reached a final political agreement on the plan.

📰 Read the latest news by @SoongJohnston: https://t.co/ppS9fRQYQC

[OECD Tax @OECDtax]

[NEWS] International community strikes a ground-breaking tax deal for the digital age.

🗞️ Read more ➡️ https://t.co/Qxz8oizuUW

#BEPS #digitaltax #OECD #G20Italy

[Simon Harst @SimonHarst]

Nice to see that @AIA1928 features the results of our 3rd #trr266 Global Tax Complexity Survey in their latest magazine: we show, amongst others, that #taxcomplexity for #MNCs increased in 58 of 110 countries.
@DebbiSchanz, @surethsloane, @trr_accounting
https://t.co/03X0vVpC1G

[Tax Foundation @TaxFoundation]

Initial data from a global survey on tax complexity shows that the overall level of tax complexity for multinational businesses increased substantially between 2018 and 2020. https://t.co/xedBdb05kS

[Universität München @LMU_Muenchen]

Die LMU ruft ihre Studierenden dazu auf, sich schnellstmöglich gegen Covid-19 impfen zu lassen. Das Impfzentrum in München-Riem verfügt über genügend Impfstoff und freie Termine. Darüber hinaus kommt das Impfmobil an die LMU: am 19., 21. und 22. Juli 2021
https://t.co/wWOPMTBArV

[Simon Harst @SimonHarst]

Das offizielle Kommuniqué zum #G20-Gipfel der Finanzminister ist veröffentlicht: Wie erwartet steht nach langem Ringen endlich die Einigung zu einer globalen Mindeststeuer! @OECDtax #globalminimumtax

[G20 United States @g20org]

The official communiqué of the #G20 Finance Ministers and Central Banks Governors' Meeting is online. #G20Italy

👉 https://t.co/PyHxnnwvjd