{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "identifier": "sovereign-tax-atlas-quantitative-metrics-time-series",
  "name": "Sovereign Tax Atlas Quantitative Empirical Metrics & Period-over-Period Delta Series (2024–2026)",
  "description": "Aggregated empirical time-series and period-over-period basis-point/percentage shifts compiled across all published Sovereign Tax Atlas research dossiers. Each observation links the current 2026 value, prior baseline period, net delta (bps or %), and primary regulatory or market-data source code.",
  "url": "https://globaltaxatlas.org/datasets#sovereign-tax-atlas-quantitative-metrics-time-series",
  "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",
    "period over period basis points",
    "empirical financial metrics table",
    "Sovereign Tax Atlas time series CSV"
  ],
  "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-quantitative-metrics-time-series?format=csv"
    },
    {
      "@type": "DataDownload",
      "encodingFormat": "application/json",
      "contentUrl": "https://globaltaxatlas.org/api/datasets/sovereign-tax-atlas-quantitative-metrics-time-series?format=json"
    }
  ],
  "columns": [
    {
      "key": "seriesId",
      "label": "Series ID",
      "unitOrFormat": "Alphanumeric Code",
      "description": "Unique time-series observation identifier."
    },
    {
      "key": "metric",
      "label": "Quantitative Metric",
      "unitOrFormat": "Text",
      "description": "Specific financial, prudential, or microstructure variable measured."
    },
    {
      "key": "currentValue",
      "label": "2026 Current Value",
      "unitOrFormat": "Rate / Spread / Ratio",
      "description": "Latest verified observation for the 2026 reporting window."
    },
    {
      "key": "priorPeriod",
      "label": "Prior Period Baseline",
      "unitOrFormat": "Rate / Spread / Ratio",
      "description": "Comparative prior-period or pre-reform baseline value."
    },
    {
      "key": "changeBpsOrPct",
      "label": "Net Change (bps / %)",
      "unitOrFormat": "Delta (bps or %)",
      "description": "Net period-over-period change or structural regime shift."
    },
    {
      "key": "sourceCode",
      "label": "Primary Source Citation",
      "unitOrFormat": "Authority / Filing Code",
      "description": "Official regulatory filing, central bank release, or exchange source code."
    },
    {
      "key": "researchDossierSlug",
      "label": "Source Briefing Slug",
      "unitOrFormat": "URL Slug",
      "description": "Associated institutional research briefing slug on this domain."
    },
    {
      "key": "observationDate",
      "label": "Verification Date",
      "unitOrFormat": "ISO-8601 Date",
      "description": "Date of last fact-check verification by the editorial review board."
    }
  ],
  "rowCount": 9,
  "rows": [
    {
      "seriesId": "SOVEREIGN-TAX-ATLAS-101",
      "researchDossierSlug": "sovereign-tax-atlas-basel-iii-endgame-cet1-rwa-output-floor-lcr-nsfr-encyclopedia",
      "category": "Prudential Regulation & Capital Standards",
      "metric": "Minimum CET1 Ratio (Including Conservation Buffer)",
      "currentValue": "7.00% of RWA",
      "priorPeriod": "4.5% Pillar 1 + 2.5% CCB",
      "changeBpsOrPct": "+1.0%-3.5% for G-SIBs",
      "sourceCode": "BCBS-RBC20",
      "observationDate": "2026-10-21"
    },
    {
      "seriesId": "SOVEREIGN-TAX-ATLAS-102",
      "researchDossierSlug": "sovereign-tax-atlas-basel-iii-endgame-cet1-rwa-output-floor-lcr-nsfr-encyclopedia",
      "category": "Prudential Regulation & Capital Standards",
      "metric": "Basel III Endgame IRB Output Floor",
      "currentValue": "72.5% Standardized RWA",
      "priorPeriod": "Phased Implementation",
      "changeBpsOrPct": "Caps Internal Model Benefit at 27.5%",
      "sourceCode": "BCBS-FLO10",
      "observationDate": "2026-10-21"
    },
    {
      "seriesId": "SOVEREIGN-TAX-ATLAS-103",
      "researchDossierSlug": "sovereign-tax-atlas-basel-iii-endgame-cet1-rwa-output-floor-lcr-nsfr-encyclopedia",
      "category": "Prudential Regulation & Capital Standards",
      "metric": "Liquidity Coverage Ratio (LCR) & NSFR Minimums",
      "currentValue": "≥ 100% (30-Day / 1-Year)",
      "priorPeriod": "HQLA / Net Outflows & ASF / RSF",
      "changeBpsOrPct": "Mandatory Pillar 1 Liquidity",
      "sourceCode": "BCBS-LCR-NSF",
      "observationDate": "2026-10-21"
    },
    {
      "seriesId": "SOVEREIGN-TAX-ATLAS-104",
      "researchDossierSlug": "sovereign-tax-atlas-mas-cms-license-fca-part-4a-sec-ria-regulatory-comparison",
      "category": "Prudential Regulation & Capital Standards",
      "metric": "Singapore MAS CMS (A/I LFMC) Base Capital",
      "currentValue": "SGD 250,000 (Retail: SGD 1,000,000)",
      "priorPeriod": "MAS Notice SFA 04-N13",
      "changeBpsOrPct": "120% Risk-Based Capital Buffer",
      "sourceCode": "MAS-SFA-CMS",
      "observationDate": "2026-10-20"
    },
    {
      "seriesId": "SOVEREIGN-TAX-ATLAS-105",
      "researchDossierSlug": "sovereign-tax-atlas-mas-cms-license-fca-part-4a-sec-ria-regulatory-comparison",
      "category": "Prudential Regulation & Capital Standards",
      "metric": "UK FCA MIFIDPRU Permanent Minimum Capital",
      "currentValue": "GBP 75,000 / 150,000 / 750,000",
      "priorPeriod": "FCA Handbook MIFIDPRU 4.4",
      "changeBpsOrPct": "Max(PMC, FOR, K-Factor)",
      "sourceCode": "FCA-MIFIDPRU",
      "observationDate": "2026-10-20"
    },
    {
      "seriesId": "SOVEREIGN-TAX-ATLAS-106",
      "researchDossierSlug": "sovereign-tax-atlas-mas-cms-license-fca-part-4a-sec-ria-regulatory-comparison",
      "category": "Prudential Regulation & Capital Standards",
      "metric": "US SEC Mandatory Federal RIA Registration Threshold",
      "currentValue": "$110 Million RAUM",
      "priorPeriod": "15 U.S.C. § 80b-3a",
      "changeBpsOrPct": "Form ADV + Rule 206(4)-7",
      "sourceCode": "SEC-IAA-1940",
      "observationDate": "2026-10-20"
    },
    {
      "seriesId": "SOVEREIGN-TAX-ATLAS-107",
      "researchDossierSlug": "sovereign-tax-atlas-isda-master-agreement-csa-variation-initial-margin-simm-lexicon",
      "category": "Market Microstructure & Derivatives Taxonomy",
      "metric": "UMR Phase 6 AANA Initial Margin Threshold",
      "currentValue": "USD / EUR 8.0 Billion Gross Notional",
      "priorPeriod": "March–May Group AANA Average",
      "changeBpsOrPct": "$50M Consolidated IM Threshold",
      "sourceCode": "BCBS-IOSCO-UMR",
      "observationDate": "2026-10-20"
    },
    {
      "seriesId": "SOVEREIGN-TAX-ATLAS-108",
      "researchDossierSlug": "sovereign-tax-atlas-isda-master-agreement-csa-variation-initial-margin-simm-lexicon",
      "category": "Market Microstructure & Derivatives Taxonomy",
      "metric": "ISDA SIMM Calibration Confidence Interval",
      "currentValue": "99% 10-Day Liquidation Horizon",
      "priorPeriod": "6 Asset Classes (IR, Credit, Equity, FX, Commodity)",
      "changeBpsOrPct": "Delta + Vega + Curvature Margin",
      "sourceCode": "ISDA-SIMM-V2.6",
      "observationDate": "2026-10-20"
    },
    {
      "seriesId": "SOVEREIGN-TAX-ATLAS-109",
      "researchDossierSlug": "sovereign-tax-atlas-isda-master-agreement-csa-variation-initial-margin-simm-lexicon",
      "category": "Market Microstructure & Derivatives Taxonomy",
      "metric": "Regulatory VM CSA Minimum Transfer Amount (MTA)",
      "currentValue": "≤ USD / EUR 500,000 (Combined IM + VM)",
      "priorPeriod": "Zero Threshold ($0)",
      "changeBpsOrPct": "Daily Mark-to-Market Exchange",
      "sourceCode": "ISDA-2016-VM-CSA",
      "observationDate": "2026-10-20"
    }
  ]
}