The survey was conducted between March 2019 and June 2019. The survey was distributed via email and conducted using an online tool in English, Spanish, Portuguese, Chinese and Japanese; 87% of respondents chose to complete the survey in English. Routine reminders were sent out to respondents who had not completed the survey.
Once an adequate number of responses had been recorded, the survey was closed. Any survey with completed responses past the sixth of ten sections of the survey was considered complete for analysis purposes.
The respondents included 717 tax and finance executives representing more than 20 industry sectors in 43 countries.
Figures contained in the report may not add to 100% due to rounding, non-reporting of "don't know" responses and no responses. Questions with fewer than five respondents are not reported in the interest of data confidentiality.