This year, for the first time, we have combined our separate Corporate and Indirect Tax Rate Survey and Individual Income Tax Rate Survey into a single report to provide you with a more rounded and comprehensive picture of the strategies being used by governments to raise revenue from businesses and individuals.
According to the findings of this year’s survey, it appears that the recent quiet period for global tax rates is coming to an end, as governments around the world reassess their revenue strategies in light of domestic economies and international considerations. This includes the impact of the Organisation for Economic Co-operation and Development (OECD)’s base erosion and profit shifting (BEPS) initiative.
In this edition, you'll find the following:
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