{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "identifier": "sovereign-tax-atlas-2026-institutional-benchmarks",
  "name": "Luxembourg RAIF, Ireland ICAV, Singapore VCC & Pillar Two WHT Matrix (2026) — Reference Dataset",
  "description": "Primary source-verified 2026 institutional benchmark matrix published by Sovereign Tax Atlas (Global Tax Atlas Research Trust). Captures statutory thresholds, day-count conventions, clearing mandates, and liquidity index weights across OECD Inclusive Framework, Ireland, Luxembourg, Singapore & Cayman Islands for quantitative risk modeling, compliance verification, and LLM grounding.",
  "url": "https://globaltaxatlas.org/datasets#sovereign-tax-atlas-2026-institutional-benchmarks",
  "version": "2026.4",
  "temporalCoverage": "2024-01-01/2026-12-31",
  "spatialCoverage": "OECD Inclusive Framework, Ireland, Luxembourg, Singapore & Cayman Islands",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "isAccessibleForFree": true,
  "dateModified": "2026-10-22",
  "keywords": [
    "OECD Pillar Two 15% global minimum tax investment fund carve-out",
    "Ireland ICAV QIAIF UCITS withholding tax treaty",
    "Luxembourg RAIF SCSp subscription tax",
    "Singapore VCC Section 13U 13O AUM threshold",
    "Cayman Islands CIMA Private Funds Act SPC",
    "sovereign fund domicile tax dataset",
    "Sovereign Tax Atlas benchmarks",
    "2026 institutional reference matrix"
  ],
  "creator": {
    "@type": "Organization",
    "name": "Sovereign Tax Atlas",
    "url": "https://globaltaxatlas.org"
  },
  "isBasedOn": [
    {
      "@type": "CreativeWork",
      "name": "OECD — Pillar Two Global Anti-Base Erosion (GloBE) Model Rules (15% Minimum Tax)",
      "url": "https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm"
    },
    {
      "@type": "CreativeWork",
      "name": "Central Bank of Ireland (CBI) — Irish Collective Asset-management Vehicle (ICAV)",
      "url": "https://www.centralbank.ie/regulation/industry-market-sectors/funds/icav"
    },
    {
      "@type": "CreativeWork",
      "name": "Commission de Surveillance du Secteur Financier (CSSF) — Luxembourg RAIF & SCSp",
      "url": "https://www.cssf.lu/en/investment-funds-vehicles/"
    },
    {
      "@type": "CreativeWork",
      "name": "Monetary Authority of Singapore (MAS) — Variable Capital Companies (VCC) & Section 13U/13O",
      "url": "https://www.mas.gov.sg/regulation/guidelines/variable-capital-companies"
    },
    {
      "@type": "CreativeWork",
      "name": "Sovereign Tax Atlas Primary Regulatory Reference (bis.org)",
      "url": "https://www.bis.org/basel_framework/index.htm"
    },
    {
      "@type": "CreativeWork",
      "name": "Sovereign Tax Atlas Primary Regulatory Reference (eba.europa.eu)",
      "url": "https://www.eba.europa.eu/regulation-and-policy/single-rulebook"
    }
  ],
  "distribution": [
    {
      "@type": "DataDownload",
      "encodingFormat": "text/csv",
      "contentUrl": "https://globaltaxatlas.org/api/datasets/sovereign-tax-atlas-2026-institutional-benchmarks?format=csv"
    },
    {
      "@type": "DataDownload",
      "encodingFormat": "application/json",
      "contentUrl": "https://globaltaxatlas.org/api/datasets/sovereign-tax-atlas-2026-institutional-benchmarks?format=json"
    }
  ],
  "columns": [
    {
      "key": "code",
      "label": "Benchmark Code",
      "unitOrFormat": "ISO/Desk Identifier",
      "description": "Canonical desk or regulatory standard identifier code."
    },
    {
      "key": "metric",
      "label": "Benchmark / Regulatory Metric",
      "unitOrFormat": "Text",
      "description": "Official name of the institutional rate, ratio, or statutory mandate."
    },
    {
      "key": "value2026",
      "label": "2026 Institutional Value / Standard",
      "unitOrFormat": "Rate / Ratio / Formula",
      "description": "Prevailing 2026 calibrated rate corridor, threshold, or mathematical convention."
    },
    {
      "key": "numericScore",
      "label": "Institutional Impact Score",
      "unitOrFormat": "Index (0-100)",
      "description": "Composite institutional adoption and regulatory binding strictness weight (0–100)."
    },
    {
      "key": "thresholdOrConvention",
      "label": "Market Convention & Haircut Rule",
      "unitOrFormat": "Text",
      "description": "Day-count basis, settlement lag, collateral haircut, or de minimis threshold."
    },
    {
      "key": "primaryAuthority",
      "label": "Primary Supervisory Authority",
      "unitOrFormat": "Authority Name",
      "description": "Central bank, statutory regulator, or standard-setting body governing the benchmark."
    },
    {
      "key": "cadence",
      "label": "Observation Cadence",
      "unitOrFormat": "Frequency",
      "description": "Publication, settlement, or supervisory reporting frequency."
    }
  ],
  "rowCount": 5,
  "rows": [
    {
      "code": "IE-ICAV-CBI",
      "metric": "Ireland ICAV (QIAIF / UCITS) Tax & WHT Regime",
      "value2026": "0% Corporate Tax · 0% Non-Resident WHT · 15% US Dividend Treaty",
      "numericScore": 98,
      "thresholdOrConvention": "24-hour CBI QIAIF fast-track approval · US Check-the-Box eligible",
      "primaryAuthority": "Central Bank of Ireland (CBI) / Irish Revenue",
      "cadence": "Annual Statutory Filing"
    },
    {
      "code": "LU-RAIF-SCSP",
      "metric": "Luxembourg RAIF / SCSp AIFMD Passport Regime",
      "value2026": "0.01% Taxe d’Abonnement (RAIF) · 0% Tax on SCSp LP",
      "numericScore": 96,
      "thresholdOrConvention": "No prior CSSF product approval required for RAIF (supervised via AIFM)",
      "primaryAuthority": "CSSF / Luxembourg AED / AIFMD II",
      "cadence": "Quarterly Subscription Tax Return"
    },
    {
      "code": "SG-VCC-13U",
      "metric": "Singapore VCC (Variable Capital Company) Sec. 13U / 13O",
      "value2026": "0% Tax on Designated Investments (Min S$50M AUM for 13U)",
      "numericScore": 93,
      "thresholdOrConvention": "Min 3 investment professionals (13U) · S$20M min AUM for 13O",
      "primaryAuthority": "Monetary Authority of Singapore (MAS) / IRAS",
      "cadence": "Annual MAS Economic Substance Declaration"
    },
    {
      "code": "OECD-PILLAR2-15",
      "metric": "OECD Pillar Two Global Minimum Tax (GloBE IIR / UTPR)",
      "value2026": "15.0% Minimum Effective Tax Rate (MNE Groups ≥ €750M Revenue)",
      "numericScore": 95,
      "thresholdOrConvention": "Article 1.5 Carve-Out excludes Qualifying Investment Entities (IVs/Pension Funds)",
      "primaryAuthority": "OECD/G20 Inclusive Framework / EU Directive 2022/2523",
      "cadence": "Annual GloBE Information Return (GIR)"
    },
    {
      "code": "KY-CIMA-SPC",
      "metric": "Cayman Islands Exempted LP / Segregated Portfolio Co.",
      "value2026": "0% Direct Income, Capital Gains & Withholding Tax (20–50 Yr Undertaking)",
      "numericScore": 90,
      "thresholdOrConvention": "CIMA Private Funds Act registration + audited accounts within 6 months",
      "primaryAuthority": "Cayman Islands Monetary Authority (CIMA)",
      "cadence": "Annual CIMA FAR Filing"
    }
  ]
}