No Match Found
In October 2022, we published a study called "Tax transparency in DACH region in 2022 and Tax & Sustainability Reporting in 2022", prepared by PwC Switzerland together with PwC Austria and PwC Germany. It examines for the first time the 108 companies listed on the DAX, ATX or SMIEXP and thus the entire DACH region. For this purpose, we have considered the GRI 207:Tax 2019, the tax strategy criterion of the S&P Global Corporate Sustainability Assessment (CSA) – which is used in particular for the Dow Jones Sustainability Indices (DJSI) – as well as the provisions in the OECD Guidelines for Multinational Enterprises and the White Paper Measuring Stakeholder Capitalism of the World Economic Forum (WEF).
Regardless of location, more qualitative requirements are met in the DACH region than quantitative figures are reported – as required by a public country-by-country reporting or the Total Tax Contribution. Tax transparency will become more important in the future – especially since more and more investors are demanding tax reporting.
Partner, Tax Function Design and Tax Transparency Leader, PwC Switzerland
Tel: +41 58 792 47 16
Director, PwC Switzerland
Tel: +41 58 792 45 16