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 2018

Countries Comparison


General Guide to Asia Pacific Countries Tax Facts

 

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TRANSFER PRICING 2018

Countries Comparison


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

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ASIA PACIFIC TAXPRESSO - 2018 

A quarterly Tax Publication


 

1st Issue - 2018
 

CENTRAL & SOUTH AMERICA

El Comité de Impuestos de AGN Centro y Sud América promueve la recopilación información relevante para el comercio internacional.
Convenios de doble tributación 2018

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, incluyendo dividendos, intereses y regalías.

Ver publicación (en español)
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 2018

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, Money Laundering and Bank Secrecy.

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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, Lavado de Dinero y Secreto Bancario. 

Lea la publicación en ESPAÑOL
 

Nesta publicação, você pode fazer uma comparação rápida entre os países da América Latina e seu tratamento tributário, desde o Tratamento da Renda até os Preços de Transferência e as mais novas regulamentações sobre Transparência, Lavagem de Dinheiro e Sigilo Bancário.

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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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EUROPE



The AGN European Region produces annual tax brochures that compare taxes among European countries. Interesting comparisons from year to year give insight into trends.

These surveys are available by report type and year.

Learn more
 


The AGN European Region produces annual tax brochures that compare taxes among European countries. Interesting comparisons from year to year give insight into trends.

These surveys are available by report type and year.

Learn more
 

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. 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 2017

European Countries Comparison


The 2017 corporate tax survey covers most European countries (including Turkey) 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 2017

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, 2017, 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 2017

European Countries Comparison


The objective of the survey is to establish how much of an employee’s gross salary is left after income tax and social security charges. It also calculates the employer’s social charges allowing comparison of the cost of employment to an employer. The survey is based on a married individual with two children, annual gross salary of €100,000, a company car costing €40,000 when new, and paying annual mortgage interest of €7,500.
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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.

NORTH AMERICA


NA TAX CARDS 2018

Countries Comparison


General Guide to North America Countries Tax Facts

 

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TRANSFER PRICING 2018

Countries Comparison


A collection of transfer pricing summaries of countries in the North America Region

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NEWSLETTERS



WORLDWIDE UPDATE - 2017

Winter 2017

Autumn 2017

ASIA PACIFIC TAXPRESSO - 2018 

2nd Issue - 2018

1st Issue - 2018