LIVE COUNTRY GUIDES




Discover a new series of real time business guides that are continuously updated with the latest economic indicators.

These guides, combined with other AGN publications, give insights to relevant developments in the country of interest and the AGN professionals to contact for more detailed information.

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ASIA PACIFIC

TAX CARDS 2016

Countries Comparison


General Guide to Asia Pacific Countries Tax Facts

 

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TRANSFER PRICING 2016

Countries Comparison


A collection of transfer pricing summaries of countries in the Asia Pacific Region

 

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CENTRAL & SOUTH AMERICA

El Comité de Relación con Norte América de AGN Centro y Sud América promueve la conexión entre ambas regiones para faclitiar oportunidades de negocio y aportar valor.

The Committee of Relationship with North America promotes the connection between regions to facilitate business engagements.
Doing Business in Central & South America 2016

Benefits in setting up businesses in the region


The region offers ample trade and international investment opportunities.
Find key indicators for investors that are looking to set up a business in Argentina, Brazil, Brazil an more countries in the region.

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El Comité de Impuestos de AGN Centro y Sud América promueve la recopilación de datos tributarios relevantes que tiene como resultado la Comparativa Fiscal.

The Tax Committee in AGN Central and South America collects relevant tax data that is published as a Tax Comparison.
Tax Comparison 2016

A summary of most relevant taxes


In general, the tax regulations are very alike from one country to the other, only income from national source is considered taxable, this means income perceived from corporations and individuals in each country, the average rate for Income Tax is 25%.[...]

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En general la normativa es bastante parecida de un país al otro, se gravan únicamente las rentas de fuente nacional, es decir las percibidas por empresas o personas individuales en el respectivo país, la media de tasa del Impuesto sobre la Renta es del 25%.[...]

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Em geral, as regulamentações tributárias são muito semelhantes de um país para outro. Somente a receita de fonte nacional é considerada tributável, isto é, o rendimento auferido por empresas e pessoas físicas em cada país. A alíquota média para o Imposto de Renda é de 25%. [...]

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El Comité de Desarrollo de Negocios de AGN Centro y Sud América promueve oportunidades de negocios con conocimientos certeros del mercado local y estratégica visión global.

The Business Development Committee in Central and South America researches business opportunities with accurate knowledge of local market and a global strategy.

Services and Industries 2015

An overview of the Central and South America region



This brochure describes the main points of interest that stand on the activities of members of AGN International in the territory of Central and South America. The report has been produced with the information obtained from 22 member firms, which represent 16 countries in the region.

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Servicios e Industrias 2015

Análisis de la región Centro y Sud América

El presente trabajo describe los principales aspectos de interés que se destacan sobre las actividades de los miembros de AGN International dentro del territorio de Centro y Sud América. Cabe destacar que la misma se realizó en función de la información obtenida de 22 firmas miembro, las cuales representan a los 16 países de la región. [...]

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EUROPE

The AGN Europe Taxation Task Force produces annual Tax Brochures. These contain tables that show the main aspects of a tax that are easily and quickly compared between the European Countries participating in the surveys. There is also a graph comparing the most important data, and an article with an overview of the European situation in 2016. These brochures are available in electronic format and have been designed so you can easily print them in-house if you prefer. Members and clients refer to the brochures as useful overview of key Tax data in Europe.

Corporate Tax 2016

European Countries Comparison


The 2016 corporate tax survey covers most European countries (including Israel, Turkey and Ukraine) and aims to calculate the effective corporate tax payable using a model profit and loss account for a standard trading company with pre-tax accounting profit of €930,000.00.  It also calculates the dividend receivable by shareholders of a company resident in a non-treaty (tax haven) country. Additionally, the percentage of accounting profit received as dividend is shown under different assumptions. 

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Gift & Inheritance 2016

European Countries Comparison


Inheritance and Gift taxes are often overlooked when deciding which jurisdiction to relocate to, so those individuals who do not want a considerable part of their savings to be left to the State must consider the impact of these taxes and any related tax planning opportunities that may arise. 

The objective of the survey was to compare levels of inheritance tax payable based on a married individual who died without a valid Will on January 1, 2016, leaving a surviving spouse and two children. The assets owned at death were: a house worth €600.000, cash of €1.000.000, quoted company shares valued at €300.000 and unquoted company shares valued at €700.000 (total asset value €2.600.000).

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Parent Companies 2016

European Countries Comparison


Parent companies are used to hold participation in group companies, to collect dividends and make capital gains from the sale of subsidiaries in the most tax efficient way. The objective of the survey of parent company jurisdictions is to compare and contrast the conditions for the exemption of dividends and capital gains and to try to identify the most useful and flexible jurisdiction to place the parent company. The tax calculations are based on a standard profit and loss account and balance sheet with subsidiaries in France, Germany, USA and Switzerland.

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Salaries & Social Security Tax 2016

European Countries Comparison


The objective of the survey is to establish how much of a self employed’s gross salary is left after income tax and social security charges. In addition, the survey considers what deductions the self employed person is allowed to make when calculating taxable profits. The survey is based on a married individual with two children, annual gross salary of €130,000, a new car costing €40,000, a new computer costing €2,000, travel expenses of €10,000 and other business expenses of €8,000, leaving a net turnover of €100,000.
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Self Employed Tax 2017

European Countries Comparison


The objective of the self employed survey is to establish how much of a self employed person’s gross salary is left after income tax and social security charges. In addition, the survey considers what deductions the self employed person is allowed to make when calculating taxable profits. The survey is based on a married individual with two children, annual gross turnover of €130,000, a new car costing €40,000, a new computer costing €2,000, travel expenses of €10,000 and other business expenses of €8,000 leaving net turnover of €100,000.
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VAT 2017

European Countries Comparison


Not only is it a condition of membership of the EU for all member states to have VAT but also for its main characteristics to be uniformly implemented. This should make cross border trading easy but in practice does not as there are numerous local variations which can lead to costly errors, penalties and high compliance costs.

The objective of the AGN Europe VAT survey is to collate data about the main characteristics of VAT as it is implemented in the European Region jurisdictions and to try to highlight the key differences between them. It also acts as the basis for the VAT Survey Brochure, which is a useful reference source in respect of some of the main components of the VAT system.
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Online tax surveys are also created every year which contain some additional data to the brochures; if you want to see the latest version of these, please contact Marlijn Lawson or click here.

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