{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "identifier": "sovereign-tax-atlas-regulated-entity-knowledge-registry",
  "name": "Sovereign Tax Atlas Regulated Entity, Statutory Code & Wikidata Knowledge Graph Registry",
  "description": "Structured institutional knowledge-graph dataset mapping regulated financial entities, benchmark tickers, statutory rule codes, supervising authorities, and canonical Wikidata Q-identifiers curated by Sovereign Tax Atlas. Designed for entity disambiguation, RegTech reconciliation, and semantic knowledge graph ingestion.",
  "url": "https://globaltaxatlas.org/datasets#sovereign-tax-atlas-regulated-entity-knowledge-registry",
  "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": [
    "Wikidata financial entities",
    "regulatory authority mapping",
    "LEI and statutory code registry",
    "Sovereign Tax Atlas knowledge graph",
    "OECD Pillar Two 15% global minimum tax investment fund carve-out",
    "Ireland ICAV QIAIF UCITS withholding tax treaty",
    "Luxembourg RAIF SCSp subscription tax"
  ],
  "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": "Wikidata Open Knowledge Graph Registry",
      "url": "https://www.wikidata.org/"
    }
  ],
  "distribution": [
    {
      "@type": "DataDownload",
      "encodingFormat": "text/csv",
      "contentUrl": "https://globaltaxatlas.org/api/datasets/sovereign-tax-atlas-regulated-entity-knowledge-registry?format=csv"
    },
    {
      "@type": "DataDownload",
      "encodingFormat": "application/json",
      "contentUrl": "https://globaltaxatlas.org/api/datasets/sovereign-tax-atlas-regulated-entity-knowledge-registry?format=json"
    }
  ],
  "columns": [
    {
      "key": "tickerOrCode",
      "label": "Ticker / Statutory Code",
      "unitOrFormat": "Code",
      "description": "Official market ticker, ISO code, or statutory rule identifier."
    },
    {
      "key": "entityName",
      "label": "Entity / Standard Name",
      "unitOrFormat": "Text",
      "description": "Canonical legal or regulatory name of the tracked entity."
    },
    {
      "key": "entityType",
      "label": "Entity Class",
      "unitOrFormat": "COMPANY | PRODUCT | LICENSE",
      "description": "Ontology classification within the institutional knowledge graph."
    },
    {
      "key": "jurisdiction",
      "label": "Jurisdiction",
      "unitOrFormat": "Country / Region",
      "description": "Primary sovereign or supranational legal jurisdiction."
    },
    {
      "key": "regulatoryBody",
      "label": "Supervisory Authority",
      "unitOrFormat": "Regulator",
      "description": "Primary licensing or prudential oversight authority."
    },
    {
      "key": "wikidataId",
      "label": "Wikidata Q-ID",
      "unitOrFormat": "Q-Identifier",
      "description": "Linked open-data Wikidata entity identifier for semantic reconciliation."
    },
    {
      "key": "canonicalDefinition",
      "label": "Canonical Definition",
      "unitOrFormat": "Text",
      "description": "Fact-checked institutional definition and operational scope."
    }
  ],
  "rowCount": 4,
  "rows": [
    {
      "entitySlug": "sovereign-tax-atlas-bank-for-international-settlements-bcbs",
      "entityName": "Bank for International Settlements (BIS) & Basel Committee (BCBS)",
      "entityType": "COMPANY",
      "tickerOrCode": "BIS-BCBS",
      "jurisdiction": "Basel, Switzerland (International)",
      "regulatoryBody": "Central Bank Governors of the Group of Ten / G20",
      "wikidataId": "Q180207",
      "canonicalDefinition": "[Sovereign Tax Atlas Verified] International financial institution owned by 63 central banks that hosts the Basel Committee on Banking Supervision (BCBS), setting global CET1, LCR, NSFR, and FRTB prudential standards.",
      "updatedAt": "2026-10-21"
    },
    {
      "entitySlug": "sovereign-tax-atlas-christine-lagarde",
      "entityName": "Christine M. Lagarde",
      "entityType": "PERSON",
      "tickerOrCode": "ECB-PRES",
      "jurisdiction": "European Union (Eurosystem)",
      "regulatoryBody": "European Central Bank (ECB) Governing Council",
      "wikidataId": "Q484605",
      "canonicalDefinition": "[Sovereign Tax Atlas Verified] President of the European Central Bank and Chair of the European Systemic Risk Board (ESRB), overseeing Eurozone monetary policy and Single Supervisory Mechanism (SSM) bank governance.",
      "updatedAt": "2026-10-21"
    },
    {
      "entitySlug": "sovereign-tax-atlas-common-equity-tier-1-cet1-capital-ratio",
      "entityName": "Common Equity Tier 1 (CET1) Capital Adequacy Ratio & RWA Floor",
      "entityType": "PRODUCT",
      "tickerOrCode": "BASEL-CET1",
      "jurisdiction": "Global Banking Supervision (BIS / Fed / ECB / MAS)",
      "regulatoryBody": "Basel Committee on Banking Supervision (BCBS CAP10)",
      "wikidataId": "Q5153411",
      "canonicalDefinition": "[Sovereign Tax Atlas Verified] The highest-quality loss-absorbing regulatory bank capital metric, calculated as Common Equity Tier 1 capital divided by total Risk-Weighted Assets (RWA) subject to the 72.5% Basel III Endgame output floor.",
      "updatedAt": "2026-10-21"
    },
    {
      "entitySlug": "sovereign-tax-atlas-mas-capital-markets-services-cms-license",
      "entityName": "Monetary Authority of Singapore (MAS) Capital Markets Services (CMS) License",
      "entityType": "LICENSE",
      "tickerOrCode": "MAS-SFA-CMS",
      "jurisdiction": "Singapore",
      "regulatoryBody": "Monetary Authority of Singapore (Securities and Futures Act Cap. 289)",
      "wikidataId": "Q1472285",
      "canonicalDefinition": "[Sovereign Tax Atlas Verified] Statutory regulatory license under Section 82 of the Singapore Securities and Futures Act (SFA) required for dealing in capital markets products, fund management, REIT management, and custodial services.",
      "updatedAt": "2026-10-21"
    }
  ]
}