Publication: Hoppe, Thomas, Schanz, Deborah, Sturm, Susann, Sureth-Sloane, Caren (2017): What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, arqus, Quantitative Research in Taxation, Discussion Paper No. 223, www.arqus.info, and SSRN Working Paper No. 3046546, and TAF Working Paper No. 29, and WU International Taxation Research Paper Series No. 2017-12, available at SSRN: https://ssrn.com/abstract=3046546.