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 2017

A summary of most relevant taxes


Check this publication to make a quick Latinamerican country comparison on different taxes, from Income tax to Transfer Pricing and latest regulations on Transparency and money laundering. 

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En esta publicación podrá realizar una rápida comparativa entre países latinoamericanos y su tratamiento impositivo, desde el Tratamiento de la Renta a Precios de Transferencia y las normativa más novedosas alrededor de Transparencia y Lavado de Dinero. [...]

Lea la publicación en ESPAÑOL
 

Comparação Imposto 2016:
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%. [...]

Leia esta publicação em PORTUGUÊS
2017 Tax comparison in Portuguese is coming soon!
 

El Comité de Impuestos de AGN Centro y Sud América promueve la recopilación información relevante para el comercio internacional.
Convenios de doble tributación

Los tratados más relevantes en Latinoamérica


En esta publicación encontrará un esquema de los países de Latinoamérica que tienen tratados con países de la región y también con países del resto del mundo.

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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 2017

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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