The international tax practitioner's trusted resource for global tax rates and critical cross-border provisions, including CFC rules, participation exemptions, thin capitalization, foreign tax credits, residency rules, foreign asset reporting, and hybrid entity rules.
Worldwide, territorial, or hybrid basis of taxation, and how the jurisdiction actually structures its tax law.
The applicable tax year and the filing and payment deadlines that follow from it.
Headline statutory corporate income tax rate, plus surtaxes and industry carve-outs where they matter.
Top marginal individual rate and how the bands work for residents and non-residents.
Standard rate, registration threshold, and special regimes - combining the VAT/GST/sales tax picture in one place.
Day-count tests, domicile concepts, and worldwide vs. territorial basis - the core question of who and what a country actually taxes.
The specific tests that bring a non-resident company into a jurisdiction's tax net, and how PE profits are taxed once they do.
Controlled Foreign Company attribution regimes, ownership thresholds, and whether individuals, companies, or both are covered.
Debt-to-equity ratios or earnings-stripping rules limiting related-party interest deductions.
How the jurisdiction classifies foreign entities, and whether anti-hybrid mismatch rules apply to cross-border structures.
Whether the jurisdiction has its own domestic FBAR-style regime requiring residents to disclose foreign financial accounts.
Whether dividends and capital gains from a qualifying subsidiary are exempt, and under what ownership and holding-period conditions.
The jurisdiction's own mechanism, unilateral or treaty-based, for relieving double taxation on foreign-source income.
Size and character of the jurisdiction's double tax treaty network, with US-treaty status confirmed where relevant.
Click a published country for the full guide. Everything else is on the build list.
Free-trade zones, financial centres, and low-tax enclaves that run distinct rules from their parent country - Labuan, Madeira, DMCC, JAFZA, and more.
How regional blocs, customs unions, and totalization agreements interact with the tax rules of their member countries.
Molossia, Sealand, Christiania, Liberland, Seborga, and more - what they actually are, and which real country's tax law governs them.
The official primary sources and Big Four / second-tier firm guides every figure on this site is checked against.