A new global survey of corporate tax leaders reveals what’s keeping them up at night—and what’s on the horizon for international tax policy. Deloitte’s 2025 Global Tax Survey, featuring insights from over 1,100 senior finance and tax professionals across 28 countries, shows a landscape rapidly evolving under the pressures of transparency, digital transformation, and the emerging influence of AI.

📊 Survey Snapshot

💉 Life Sciences & Health Care

Participants: 1,100 senior tax and accounting leaders

Companies: Minimum of $100M in global annual revenue

Regions Covered: North America, Europe, Asia-Pacific, Latin America, Middle East, Africa

Industries Represented:

🛍️ Consumer

⚡ Energy & Industrials

💻 Tech, Media & Telecom

💳 Financial Services

🔍 Key Facts

🔍 Top Priority: Transparency in Tax Reporting

A striking 82% of executives expect future tax rules to emphasize public disclosure—a clear signal that transparency is no longer optional, but a cornerstone of global tax policy.

🏢 “Companies want clarity and consistency,” the report emphasizes. Nearly half of respondents cited uniformity in international reporting standards as their #1 concern when it comes to regulatory coordination.

The European Union’s Corporate Sustainability Reporting Directive (CSRD) is a major driver here. While the EU is now reconsidering the scope and timing of CSRD rules (as seen in the Omnibus I proposal), the broader trend toward environmental, social, and governance (ESG) transparency continues to gain traction globally.Did you know?
Under CSRD, over 50,000 companies operating in the EU will eventually be required to report on their ESG impacts, a dramatic increase from the roughly 11,000 currently covered.

🧠 Tech Talk: Automation Meets Anxiety

The march toward Tax Administration 3.0—an AI- and automation-enhanced tax ecosystem—is well underway. But the road isn’t smooth.

📉 Confidence in streamlined compliance fell from 59% in 2024 to just 40% in 2025, while expectations of more complex compliance more than doubled.

This suggests growing concerns that the promise of technology may be colliding with the reality of fragmented systems, mismatched regulations, and uneven implementation across borders.

🤖 Is an AI Tax Coming?

A fascinating new angle emerged this year: the potential taxation of AI itself.

• 79% of executives reported internal discussions on the idea of taxing profits generated by AI tools.
  
• 75% are also tracking potential taxes related to AI server emissions, as governments explore climate accountability.
  

🧩 What does this mean? Tax leaders are beginning to grapple with how emerging technologies—especially generative AI and machine learning systems—could reshape the very foundation of value creation and taxation.Fact check:
The EU and countries like the UK are already proposing frameworks to regulate the environmental impact of large-scale computing infrastructures—especially those used in AI training models.

⚖️ The Bottom Line for Business Leaders

Whether you’re a CFO, tax director, or corporate strategist, the message is clear:

• 🌐 Global tax frameworks are converging on transparency.
  
• 🤝 Coordination across borders is essential—but still inconsistent.
  
• 🛠️ Digital transformation is happening, but with bumps along the road.
  
• 🔮 AI will not just shape operations—it may become a line item in tax policy.
  

Now is the time to future-proof your tax strategy, investing in adaptable systems and staying proactive in global policy discussions.