{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "identifier": "sovereign-tax-atlas-supervisory-stress-calibration-panel",
  "name": "Sovereign Tax Atlas Quantitative Model Equations & Multi-Period Stress Calibration Panel (2024–2026)",
  "description": "Verifiable mathematical specifications, closed-form equations, sample input parameters, and multi-period 2024–2026 benchmark outputs used by Sovereign Tax Atlas's interactive calculators and institutional risk engines. Enables reproducible backtesting and independent model validation.",
  "url": "https://globaltaxatlas.org/datasets#sovereign-tax-atlas-supervisory-stress-calibration-panel",
  "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": [
    "quantitative model calibration",
    "financial calculator formulas",
    "supervisory stress testing parameters",
    "Sovereign Tax Atlas model validation dataset",
    "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": "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-supervisory-stress-calibration-panel?format=csv"
    },
    {
      "@type": "DataDownload",
      "encodingFormat": "application/json",
      "contentUrl": "https://globaltaxatlas.org/api/datasets/sovereign-tax-atlas-supervisory-stress-calibration-panel?format=json"
    }
  ],
  "columns": [
    {
      "key": "modelId",
      "label": "Model / Parameter ID",
      "unitOrFormat": "Identifier",
      "description": "Unique quantitative model or stress calibration identifier."
    },
    {
      "key": "modelName",
      "label": "Model / Calibration Series",
      "unitOrFormat": "Text",
      "description": "Name of the pricing engine, risk calculator, or stress parameter."
    },
    {
      "key": "category",
      "label": "Analytical Domain",
      "unitOrFormat": "Category",
      "description": "Quantitative discipline or regulatory pillar."
    },
    {
      "key": "formulaSpecification",
      "label": "Equation / Convention Spec",
      "unitOrFormat": "Formula / Rule",
      "description": "Mathematical identity, LaTeX expression, or statutory calculation rule."
    },
    {
      "key": "calibrationInputRegime",
      "label": "Reference Input Regime",
      "unitOrFormat": "Parameters",
      "description": "Standardized institutional input vector used for baseline verification."
    },
    {
      "key": "benchmarkOutput2026",
      "label": "Verified 2026 Output",
      "unitOrFormat": "Calibrated Value",
      "description": "Expected deterministic output or 2026 regime corridor."
    },
    {
      "key": "validationAuthority",
      "label": "Methodology Standard",
      "unitOrFormat": "Authority / Text",
      "description": "Primary regulatory rulebook or canonical quantitative reference."
    },
    {
      "key": "temporalWindow",
      "label": "Panel Window",
      "unitOrFormat": "Period Range",
      "description": "Historical and forward calibration window covered by the panel."
    }
  ],
  "rowCount": 5,
  "rows": [
    {
      "modelId": "MOD-SOVERE-01",
      "modelName": "Basel III CET1 Buffer Stack & 72.5% Output Floor Reference Matrix",
      "category": "Prudential Compliance Lookup",
      "formulaSpecification": "\\text{RWA}_{\\text{floored}} = \\max\\left(\\text{RWA}_{\\text{IRB}},\\; 0.725 \\times \\text{RWA}_{\\text{Std}}\\right)",
      "calibrationInputRegime": "G-SIB Bucket 3 (+2.0%), CCyB = 1.0%, IRB RWA = $410B, Std RWA = $600B",
      "benchmarkOutput2026": "Required CET1 = 10.0% | Floored RWA = $435B ($43.5B Min CET1)",
      "validationAuthority": "BIS Basel Framework RBC20 & FLO10",
      "temporalWindow": "2024-Q1 to 2026-Q4"
    },
    {
      "modelId": "CAL-IE-ICAV-CBI",
      "modelName": "Ireland ICAV (QIAIF / UCITS) Tax & WHT Regime Stress & Regime Calibration",
      "category": "Multi-Year Regime Panel (2024–2026)",
      "formulaSpecification": "24-hour CBI QIAIF fast-track approval · US Check-the-Box eligible",
      "calibrationInputRegime": "2024–2025 Baseline Window · Cadence: Annual Statutory Filing",
      "benchmarkOutput2026": "0% Corporate Tax · 0% Non-Resident WHT · 15% US Dividend Treaty (Composite Weight: 98/100)",
      "validationAuthority": "Central Bank of Ireland (CBI) / Irish Revenue",
      "temporalWindow": "2024-Q1 to 2026-Q4"
    },
    {
      "modelId": "CAL-LU-RAIF-SCSP",
      "modelName": "Luxembourg RAIF / SCSp AIFMD Passport Regime Stress & Regime Calibration",
      "category": "Multi-Year Regime Panel (2024–2026)",
      "formulaSpecification": "No prior CSSF product approval required for RAIF (supervised via AIFM)",
      "calibrationInputRegime": "2024–2025 Baseline Window · Cadence: Quarterly Subscription Tax Return",
      "benchmarkOutput2026": "0.01% Taxe d’Abonnement (RAIF) · 0% Tax on SCSp LP (Composite Weight: 96/100)",
      "validationAuthority": "CSSF / Luxembourg AED / AIFMD II",
      "temporalWindow": "2024-Q2 to 2026-Q4"
    },
    {
      "modelId": "CAL-SG-VCC-13U",
      "modelName": "Singapore VCC (Variable Capital Company) Sec. 13U / 13O Stress & Regime Calibration",
      "category": "Multi-Year Regime Panel (2024–2026)",
      "formulaSpecification": "Min 3 investment professionals (13U) · S$20M min AUM for 13O",
      "calibrationInputRegime": "2024–2025 Baseline Window · Cadence: Annual MAS Economic Substance Declaration",
      "benchmarkOutput2026": "0% Tax on Designated Investments (Min S$50M AUM for 13U) (Composite Weight: 93/100)",
      "validationAuthority": "Monetary Authority of Singapore (MAS) / IRAS",
      "temporalWindow": "2024-Q3 to 2026-Q4"
    },
    {
      "modelId": "CAL-OECD-PILLAR2-15",
      "modelName": "OECD Pillar Two Global Minimum Tax (GloBE IIR / UTPR) Stress & Regime Calibration",
      "category": "Multi-Year Regime Panel (2024–2026)",
      "formulaSpecification": "Article 1.5 Carve-Out excludes Qualifying Investment Entities (IVs/Pension Funds)",
      "calibrationInputRegime": "2024–2025 Baseline Window · Cadence: Annual GloBE Information Return (GIR)",
      "benchmarkOutput2026": "15.0% Minimum Effective Tax Rate (MNE Groups ≥ €750M Revenue) (Composite Weight: 95/100)",
      "validationAuthority": "OECD/G20 Inclusive Framework / EU Directive 2022/2523",
      "temporalWindow": "2024-Q4 to 2026-Q4"
    }
  ]
}