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Deloitte’s 2025 Global Tax Policy Survey, covering 1,100 tax and finance professionals across 28 countries, highlights three trends reshaping tax functions: transparency, digitalization, and sustainability. 82% of tax leaders expect increased public tax disclosures within three years, driven by national laws and AI-scrutinized reporting. 86% see progress toward OECD’s Tax Administration 3.0, but only 29% believe AI will boost accuracy. Sustainability ranks third in priority, with 55% citing carbon taxes and CBAM costs as concerns, though only 36% fully use ESG incentives. The survey urges tax leaders to enhance data governance, cautiously adopt digital tools, and align tax with sustainability goals to navigate regulatory complexity.

The EU’s CBAM enforces carbon pricing on imports to prevent carbon leakage and promote cleaner production. By 2026, companies must report emissions and pay levies, driving global trade toward sustainability.

PwC and Oracle unveil an automated service to simplify compliance with Pillar Two, CSRD, and CBAM reporting, turning regulatory challenges into strategic opportunities