What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries

All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments - for example, triggered by the BEPS project - give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.Series: WU International Taxation Research Paper Serie

The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity

This paper introduces the Tax Complexity Index (TCI). The TCI comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The TCI is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, we find a positive association of GDP with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, the tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions.Series: WU International Taxation Research Paper Serie

Proceedings of the CUNY Games Conference 6.0

The CUNY Games Network is an organization dedicated to encouraging research, scholarship and teaching in the developing field of games-based learning. We connect educators from every campus and discipline at CUNY and beyond who are interested in digital and non-digital games, simulations, and other forms of interactive teaching and inquiry-based learning. These proceedings summarize the CUNY Games Conference 6.0, where scholars shared research findings at a three-day event to promote and discuss game-based pedagogy in higher education. Presenters could share findings in oral presentations, posters, demos, or play testing sessions. The conference also included workshops on how to modify existing games for the classroom, how to incorporate elements of play into simulations and critical thinking activities, math games, and how to create computer games

Proceedings of the CUNY Games Conference 5.0

The CUNY Games Network is an organization dedicated to encouraging research, scholarship and teaching in the developing field of games-based learning. We connect educators from every campus and discipline at CUNY and beyond who are interested in digital and non-digital games, simulations, and other forms of interactive teaching and inquiry-based learning. The CUNY Games Conference distills its best cutting-edge interactive presentations into a two-day event to promote and discuss game-based pedagogies in higher education, focusing particularly on non-digital learning activities that faculty can use in the classroom every day. The conference will include workshops lead by CUNY Games Organizers on how to modify existing games for the classroom, how to incorporate elements of play into simulations and critical thinking activities, as well as poster sessions, play testing, and game play. For the digitally minded, we will also offer a workshop in creating computer games in Unity

Proceedings of the CUNY Games Conference 4.0: The Interactive Course

Proceedings of the CUNY Games Conference, held from January 22-23, 2018, at the CUNY Graduate Center and Borough of Manhattan Community College. Critical Play with History (Panel) - Composition & Storytelling - Health & Cognitive Sciences - Gaming Anthropology: Teaching Culture and Power Through Games and Design (Panel) - Twine & Writing Games - Easy Ideas II - STEM Games - Global Games for Change Catalog (Panel) - Comics & Active Learning - Fact Checking & Research - Computer Science & Game Design - SimGlobal: Building a Serious Roleplay Course for the Social Sciences (Panel) - Role Playing Games, Narrative, & Story - Course Review Through Games - Business & Finance Games - Game Design and Programming in Unity - What’s Your Game Plan? - The Allure of Play in the Classroo

Characterization of two novel intronic OPA1 mutations resulting in aberrant pre-mRNA splicing.

BACKGROUND We report two novel splice region mutations in OPA1 in two unrelated families presenting with autosomal-dominant optic atrophy type 1 (ADOA1) (ADOA or Kjer type optic atrophy). Mutations in OPA1 encoding a mitochondrial inner membrane protein are a major cause of ADOA. METHODS We analyzed two unrelated families including four affected individuals clinically suspicious of ADOA. Standard ocular examinations were performed in affected individuals of both families. All coding exons, as well as exon-intron boundaries of the OPA1 gene were sequenced. In addition, multiplex ligation-dependent probe amplification (MLPA) was performed to uncover copy number variations in OPA1. mRNA processing was monitored using RT-PCR and subsequent cDNA analysis. RESULTS We report two novel splice region mutations in OPA1 in two unrelated individuals and their affected relatives, which were previously not described in the literature. In one family the heterozygous insertion and deletion c.[611-37_611-38insACTGGAGAATGTAAAGGGCTTT;611-6_611-16delCATATTTATCT] was found in all investigated family members leading to the activation of an intronic cryptic splice site. In the second family sequencing of OPA1 disclosed a de novo heterozygous deletion c.2012+4_2012+7delAGTA resulting in exon 18 and 19 skipping, which was not detected in healthy family members. CONCLUSION We identified two novel intronic mutations in OPA1 affecting the correct OPA1 pre-mRNA splicing, which was confirmed by OPA1 cDNA analysis. This study shows the importance of transcript analysis to determine the consequences of unclear intronic mutations in OPA1 in proximity to the intron-exon boundaries

Proceedings of the 3rd Annual CUNY Games Festival

Proceedings of the CUNY Games Conference, held from January 22-23, 2016, at the CUNY Graduate Center and Borough of Manhattan Community College. Literacy and Story - Anything Can be Attempted: In-Person Simulations and Role-Plays in Educations - Game Design - STEM - Design Research - Literature and Story - Awareness: Gender and Sex - Transformative Games Initiative: Game Design as a Classroom Laboratory for Any Discipline - Narrative and Rhetoric - Design Challenges - Information Literacy and Language - Game Design for All: What’s Your Game Plan? Turn Any Idea into a Game! - Ghosts in the Machine - Game Types and Design - Research and Perspectives - Gameful Classroom

Proceedings of the 2nd Annual CUNY Games Festival

Proceedings of the CUNY Games Conference, held from January 16-17, 2015, at the CUNY Graduate Center and Borough of Manhattan Community College. Health Games - Language and Composition - Design: Classroom Considerations - Games in the Physical Environment - Games and Behavioral Science - Play, Politics & Economics - Gaming Curricula, Disciplines & Programs - Gaming and History - Institutional Programming with Games - Philosophy and Roleplaying - Ed. Game Design: Strategy & Tactics - Repurposing Game Genres - Narrative, Storytelling & Games - Community & Social Justice - Extemporaneity - Personal & Social Transformation - Cognition, Design & Play - Library Games - Gaming in the Discipline

Hybridization in parasites: consequences for adaptive evolution, pathogenesis and public health in a changing world

[No abstract available