Luxembourg

Details

  • Service: Tax, Corporate and Business Tax, Indirect Tax Services
  • Industry: Financial Services
  • Type: Survey report
  • Date: 4/28/2014

Contact

Santiago Fernandez

Santiago Fernandez

Senior Manager

Tel. +352 22 51 51 5536

santiago.fernandez@kpmg.lu

Corporate and Indirect Tax Rate Survey 2014 

Much like previous years, tax rates continue to be in a state of flux with the trend towards governments decreasing their corporate tax rates in favor of increases in indirect tax rates to attract foreign investment. Since KPMG's previous edition of the rate survey (in 2012), 13 countries increased their indirect tax rate and none decreased. Nine countries increased their corporate tax rate and 24 decreased.


KPMG International’s Corporate and Indirect Tax Rate Survey 2014 reviews the changes and trends in over 130 countries.

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In this edition, you'll find the following:

 

  • Survey overview: thought leadership on the trend of stabilizing corporate tax rates and increasing indirect tax rates, as well as the tax transparency and morality debate
  • Exceptions to the rule: a summary of 5 unique indirect tax regimes in countries that do not impose an indirect tax at their federal level but rather at their state, provincial or municipal level
  • At a glance: a summary chart of the corporate and indirect tax rates in G20 and OECD countries
  • Recent changes: a summary chart highlighting the countries with tax rate changes since the previous edition of the rate survey (i.e. KPMG's Corporate and Indirect Tax Rate Survey 2012) 
  • Highest & Lowest: a summary chart highlighting the 10 countries with the highest and lowest rates 
  • Footnotes: full details of each rate regime provided by KPMG member firms around the world
 

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Corporate and Indirect Tax Rate Survey 2012

Please also have a look at the 2012 edition of our Corporate and Indirect Tax rate Survey.