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By Edward Feldbrugge Sources: World bank, THE BANKS Profit tax in % 9,5 6,6 Type Country Profit tax Labor tax and contributi ons Albania Algeria Double Taxation Agreement Austria 15,4 34,3 1 1 Double Taxation Agreement Belgium 6,5 50,7 1 1 Double Taxation Agreement Bulgaria 5 20,2 1 Double Taxation Agreement Croatia 0 17,1 1 Double Taxation Agreement Cyprus 9,6 12 Double Taxation Agreement Czech Republic 7,6 38,4 1 Double Taxation Agreement Denmark 20,3 3 Double Taxation Agreement Estonia 8,4 39 1 Double Taxation Agreement Finland 14,5 24,2 Double Taxation Agreement France 7,4 51,7 1 1 Double Taxation Agreement Germany 23,3 21,2 1 1 Double Taxation Agreement Greece 18,2 31 1 Double Taxation Agreement Guernsey Double Taxation Agreement Hungary 11,8 34,3 1 Double Taxation Agreement Iceland 9 17,8 Double Taxation Agreement Isle of Man Double Taxation Agreement Italy 19,9 43,4 1 1 Double Taxation Agreement Jersey Double Taxation Agreement Latvia 4,9 27,2 1 Double Taxation Agreement Liechtenstein Double Taxation Agreement Lithuania 6,1 35,2 Double Taxation Agreement Luxembourg 4,2 15,6 1 Double Taxation Agreement Macdonia Double Taxation Agreement Malta 30,3 10,7 1 Double Taxation Agreement Monaco Double Taxation Agreement Montenegro 7,1 12,8 Double Taxation Agreement Netherlands 21,1 17,6 1 Double Taxation Agreement Norway 24,8 15,9 1 Double Taxation Agreement Poland 13,1 24,7 1 Double Taxation Agreement Portugal 15,1 26,8 1 Double Taxation Agreement Romania 10,7 31,5 1 1 Double Taxation Agreement San Marino 12,4 29,4 Double Taxation Agreement Serbia 16,2 20,2 Double Taxation Agreement Slovakia Double Taxation Agreement Slovenia 12,5 18,2 1 Double Taxation Agreement Spain 21,9 35,7 1 1 Double Taxation Agreement Sweden 13,4 35,5 1 Double Taxation Agreement Switzerland 9,5 17,7 1 1 Double Taxation Agreement Turkey 18,1 19,2 Double Taxation Agreement United Kingdom 20,9 11,3 1 Tax Information Exchange Agreements Anguilla Tax Information Exchange Agreements Austria 15,4 34,3 Tax Information Exchange Agreements Belgium 6,5 50,7
44

(EU, Offshore) and countries Tax Arrangements

Aug 17, 2015

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Page 1: (EU, Offshore) and countries Tax Arrangements

By Edward Feldbrugge

Sources: World bank, THE BANKS

Profit tax

in % 9,5 6,6

Type Country

Profit tax

Labor tax

and

contributi

ons Albania Algeria

Double Taxation Agreement Austria 15,4 34,3 1 1

Double Taxation Agreement Belgium 6,5 50,7 1 1

Double Taxation Agreement Bulgaria 5 20,2 1

Double Taxation Agreement Croatia 0 17,1 1

Double Taxation Agreement Cyprus 9,6 12

Double Taxation Agreement Czech Republic 7,6 38,4 1

Double Taxation Agreement Denmark 20,3 3

Double Taxation Agreement Estonia 8,4 39 1

Double Taxation Agreement Finland 14,5 24,2

Double Taxation Agreement France 7,4 51,7 1 1

Double Taxation Agreement Germany 23,3 21,2 1 1

Double Taxation Agreement Greece 18,2 31 1

Double Taxation Agreement Guernsey

Double Taxation Agreement Hungary 11,8 34,3 1

Double Taxation Agreement Iceland 9 17,8

Double Taxation Agreement Isle of Man

Double Taxation Agreement Italy 19,9 43,4 1 1

Double Taxation Agreement Jersey

Double Taxation Agreement Latvia 4,9 27,2 1

Double Taxation Agreement Liechtenstein

Double Taxation Agreement Lithuania 6,1 35,2

Double Taxation Agreement Luxembourg 4,2 15,6 1

Double Taxation Agreement Macdonia

Double Taxation Agreement Malta 30,3 10,7 1

Double Taxation Agreement Monaco

Double Taxation Agreement Montenegro 7,1 12,8

Double Taxation Agreement Netherlands 21,1 17,6 1

Double Taxation Agreement Norway 24,8 15,9 1

Double Taxation Agreement Poland 13,1 24,7 1

Double Taxation Agreement Portugal 15,1 26,8 1

Double Taxation Agreement Romania 10,7 31,5 1 1

Double Taxation Agreement San Marino 12,4 29,4

Double Taxation Agreement Serbia 16,2 20,2

Double Taxation Agreement Slovakia

Double Taxation Agreement Slovenia 12,5 18,2 1

Double Taxation Agreement Spain 21,9 35,7 1 1

Double Taxation Agreement Sweden 13,4 35,5 1

Double Taxation Agreement Switzerland 9,5 17,7 1 1

Double Taxation Agreement Turkey 18,1 19,2

Double Taxation Agreement United Kingdom 20,9 11,3 1

Tax Information Exchange Agreements Anguilla

Tax Information Exchange Agreements Austria 15,4 34,3

Tax Information Exchange Agreements Belgium 6,5 50,7

Page 2: (EU, Offshore) and countries Tax Arrangements

Tax Information Exchange Agreements Bermuda

Tax Information Exchange Agreements British Virgin Islands

Tax Information Exchange Agreements Cayman Islands

Tax Information Exchange Agreements Curacao

Tax Information Exchange Agreements Czech Republic 7,6 38,4

Tax Information Exchange Agreements Denmark 20,3 3

Tax Information Exchange Agreements Finland 14,5 24,2

Tax Information Exchange Agreements France 7,4 51,7

Tax Information Exchange Agreements Germany 23,3 21,2

Tax Information Exchange Agreements Gibraltar

Tax Information Exchange Agreements Guernsey

Tax Information Exchange Agreements Iceland 9 17,8

Tax Information Exchange Agreements Isle of Man

Tax Information Exchange Agreements Italy 19,9 43,4

Tax Information Exchange Agreements Jersey

Tax Information Exchange Agreements Latvia 4,9 27,2

Tax Information Exchange Agreements Liechtenstein

Tax Information Exchange Agreements Lithuania 6,1 35,2

Tax Information Exchange Agreements Malta 30,3 10,7

Tax Information Exchange Agreements Netherlands 21,1 17,6

Tax Information Exchange Agreements Norway 24,8 15,9

Tax Information Exchange Agreements Poland 13,1 24,7

Tax Information Exchange Agreements Portugal 15,1 26,8

Tax Information Exchange Agreements San Marino 12,4 29,4

Tax Information Exchange Agreements Slovenia 12,5 18,2

Tax Information Exchange Agreements Spain 21,9 35,7

Tax Information Exchange Agreements Sweden 13,4 35,5

Tax Information Exchange Agreements Switzerland 9,5 17,7

Tax Information Exchange Agreements Turkey 18,1 19,2

Tax Information Exchange Agreements Turks and Caicos Islands

Tax Information Exchange Agreements United Kingdom 20,9 11,3

Total: 23 9

Page 3: (EU, Offshore) and countries Tax Arrangements

26 0 19,5 26,1 15,4 12,9

Andorra Anguilla Antigua and Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan

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Page 4: (EU, Offshore) and countries Tax Arrangements

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16 11 14 18 23 12 30 35 25

Page 5: (EU, Offshore) and countries Tax Arrangements

0 28,6 19,5 11,9 6,5 24,7 15,9

Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda

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Page 6: (EU, Offshore) and countries Tax Arrangements

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1

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15 16 11 15 22 41 12 2 18

Page 7: (EU, Offshore) and countries Tax Arrangements

0 7,2 21,7 24,7 7,9 5 16,2

Bolivia Bonaire, Saint Eustatius and Saba Bosnia and Herzegovina Botswana Brazil British Virgin Islands Brunei Darussalam Bulgaria Burkina Faso

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Page 8: (EU, Offshore) and countries Tax Arrangements

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4 1 18 8 18 15 5 30 1

Page 9: (EU, Offshore) and countries Tax Arrangements

3,9 0 21,2 7,8 19,9

Canada Cape Verde Cayman Islands Central African Republic Chile China Colombia Congo, The Democratic Republic of the Cook Islands

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Page 10: (EU, Offshore) and countries Tax Arrangements

1 1

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40 1 17 1 12 37 5 2 9

Page 11: (EU, Offshore) and countries Tax Arrangements

19,3 8,8 0 9,6 7,6 20,3 26,1

Costa Rica Cote D'Ivoire Croatia Cuba Curacao Cyprus Czech Republic Denmark Dominica

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Page 12: (EU, Offshore) and countries Tax Arrangements

1 1 1

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7 6 30 4 11 27 38 43 12

Page 13: (EU, Offshore) and countries Tax Arrangements

23,7 16,1 20,1 8,4 26,2 20,6

Dominican Republic Ecuador Egypt El Salvador Estonia Ethiopia Falkland Islands (Malvinas) Faroe Islands Fiji

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Page 14: (EU, Offshore) and countries Tax Arrangements

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1

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1

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1 7 21 1 33 5 1 18 1

Page 15: (EU, Offshore) and countries Tax Arrangements

14,5 7,4 15,8 14,3 23,3 18,6 18,2

Finland France Gabon Gambia Georgia Germany Ghana Gibraltar Greece

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Page 16: (EU, Offshore) and countries Tax Arrangements

1 1 1

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44 44 2 3 28 42 7 17 34

Page 17: (EU, Offshore) and countries Tax Arrangements

27,6 24,9 0 15,1 21,3 11,8

Greenland Grenada Guatemala Guernsey Guinea Guinea-Bissau Guyana Hong Kong Hungary

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Page 18: (EU, Offshore) and countries Tax Arrangements

1 1

1 1

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1

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16 12 3 32 1 1 1 15 36

Page 19: (EU, Offshore) and countries Tax Arrangements

9 25,3 16,7 12,4 23,2 19,9 19,5

Iceland India Indonesia Iran, Islamic Republic of Ireland Isle of Man Israel Italy Jamaica

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Page 20: (EU, Offshore) and countries Tax Arrangements

1 1 1 1 1

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37 36 27 9 43 23 28 40 9

Page 21: (EU, Offshore) and countries Tax Arrangements

28,9 13,2 15,9 30,8 24,3 0

Japan Jersey Jordan Kazakhstan Kenya Kiribati Korea, Republic of Kuwait Kyrgyzstan

1 1 1 1 1

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Page 22: (EU, Offshore) and countries Tax Arrangements

1 1

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26 25 9 21 7 1 29 24 12

Page 23: (EU, Offshore) and countries Tax Arrangements

4,9 6,1 10,8 21,2 20,8 6,1 4,2

Lao People's Democratic Republic Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg

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Page 24: (EU, Offshore) and countries Tax Arrangements

1 1

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1 33 8 3 11 6 18 32 34

Page 25: (EU, Offshore) and countries Tax Arrangements

20,4 21,7 10,1 30,3 0 0 11,2

Macau Macedonia Malawi Malaysia Mali Malta Marshall Islands Mauritania Mauritius

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Page 26: (EU, Offshore) and countries Tax Arrangements

1 1

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8 25 4 22 1 40 5 1 14

Page 27: (EU, Offshore) and countries Tax Arrangements

24,9 10 7,1 25,3 31,3 25,4

Mexico Moldova, Republic of Monaco Mongolia Montenegro Montserrat Morocco Mozambique Myanmar

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Page 28: (EU, Offshore) and countries Tax Arrangements

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34 24 13 11 19 10 24 2 1

Page 29: (EU, Offshore) and countries Tax Arrangements

17,5 17,7 21,1 30 21,6 24,8 11,1 18,7 12,4

Namibia Nepal Netherlands New Zealand Nigeria Norway Oman Pakistan Panama

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Page 30: (EU, Offshore) and countries Tax Arrangements

1 1 1

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4 2 41 25 10 42 5 19 13

Page 31: (EU, Offshore) and countries Tax Arrangements

23,2 22,8 20,5 13,1 15,1 0 10,7 8,4 26,3

Papua New Guinea Peru Philippines Poland Portugal Qatar Romania Russian Federation Rwanda

1 1 1 1 1 1

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Page 32: (EU, Offshore) and countries Tax Arrangements

1 1

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1 3 16 42 38 26 35 30 1

Page 33: (EU, Offshore) and countries Tax Arrangements

11,6 12,4 2,1 16,2 16,2 20,9

Saint Kitts and Nevis Saint Lucia Saint Vincent and The Grenadines Samoa San Marino Saudi Arabia Senegal Serbia Seychelles

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Page 34: (EU, Offshore) and countries Tax Arrangements

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16 13 12 7 25 12 5 26 15

Page 35: (EU, Offshore) and countries Tax Arrangements

18,8 2,2 12,5 23,3 21,7 21,9 1,6

Sierra Leone Singapore Sint Maarten (Dutch part) Slovakia Slovenia Solomon Islands South Africa Spain Sri Lanka

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Page 36: (EU, Offshore) and countries Tax Arrangements

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3 32 12 32 36 1 31 34 16

Page 37: (EU, Offshore) and countries Tax Arrangements

11,5 27,9 28,6 13,4 9,5 23 17,7 19,9

Sudan Suriname Swaziland Sweden Switzerland Syrian Arab Republic Tajikistan Tanzania, United Republic of Thailand

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Page 38: (EU, Offshore) and countries Tax Arrangements

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1 1 2 43 36 9 14 5 20

Page 39: (EU, Offshore) and countries Tax Arrangements

11 10 22 15,4 18,1 25,2

Timor-Leste Togo Trinidad and Tobago Tunisia Turkey Turkmenistan Turks and Caicos Islands Tuvalu Uganda

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1 1

1 1 1

1 1 1 1

1 1

1 1

1 1 1

1 1 1

1

1 1 1 1 1

1 1 1

1 1 1 1

1 1 1 1 1 1

Page 40: (EU, Offshore) and countries Tax Arrangements

1

1

1

1

1

1

1 1

1

1

1

1

1

1

1

1

1

1 1 10 20 33 13 11 1 6

Page 41: (EU, Offshore) and countries Tax Arrangements

9,7 0 20,9 28,2 23,6 12,1 0 17

Ukraine United Arab Emirates United Kingdom United States Uruguay Uzbekistan Vanuatu Venezuela Vietnam

1 1 1 1 1 1 1

1 1 1 1 1 1 1 1

1 1 1 1

1 1

1 1 1 1

1 1 1 1 1 1 1

1 1 1 1 1

1 1 1 1 1

1 1 1 1 1 1 1

1 1 1 1 1

1 1 1 1 1 1 1 1

1 1 1 1

1

1 1 1 1 1 1 1

1 1 1

1

1 1 1 1 1 1 1

1

1 1 1 1 1

1 1

1 1 1 1

1 1 1 1 1 1

1

1 1 1 1

1

1 1 1 1 1 1 1

1 1 1 1 1

1 1 1 1 1 1

1 1 1 1 1 1

1 1 1 1 1 1

1

1

1 1 1 1 1

1 1 1 1 1

1 1 1 1 1 1 1 1

1 1 1 1 1

1 1 1 1 1 1 1 1

1

1 1 1 1 1

1

Page 42: (EU, Offshore) and countries Tax Arrangements

1 1

1 1

1

1 1

1 1

1

1 1

1 1

1 1 1

1 1

1 1

1 1

1

1 1

1 1

1

29 21 47 36 15 20 6 14 20

Page 43: (EU, Offshore) and countries Tax Arrangements

1,3 19,2

Zambia Zimbabwe Niue TOTAL

87

98

52

54

50

83

1 69

57

1 70

1 76

1 1 93

55

12

75

24

11

1 103

10

57

10

51

78

26

69

8

20

1 1 94

1 1 82

1 1 84

67

79

19

27

64

57

92

1 1 77

97

29

1 1 122

17

5

17

Page 44: (EU, Offshore) and countries Tax Arrangements

38

25

34

23

9

1 52

1 42

29

22

27

56

1 48

31

7

34

2

5

4

5

28

1 44

14

16

29

3

9

31

6

5

17

20

9 7 4 3142


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