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CFO Slice
Businesses expanding internationally are placing greater emphasis on tax certainty and regulatory transparency alongside headline corporate tax rates, as complex reporting requirements, policy changes, tariffs, and international rules increase the true cost of operating across borders. Kreston Global’s 2026 survey of 1,100 mid-market business leaders found that 39% consider favorable tax policies important when selecting markets, up from 33% in 2024, while 36% cited regulatory transparency, up from 28%. Trade considerations are also increasingly influential, with 57% saying tariffs or trade disputes have significantly affected their global strategy over the past one to two years, and 48% identifying favorable trade agreements as an attraction for international expansion. Despite these challenges, 86% expect international business conditions to become more favorable over the next two to three years, reinforcing the need to assess tax, regulatory, and trade certainty at the outset of investment decisions.
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