Open Institutional Data Catalog · Schema.org Dataset & DataDownload API
Sovereign Tax Atlas Open Institutional Research Datasets & Quantitative Series Hub
Direct Repository Access: Sovereign Tax Atlas (Global Tax Atlas Research Trust) publishes 4 primary-source-verified institutional datasets (part of our 40-dataset cross-domain research federation) in downloadable text/csv and application/json formats. All series cover 2024-01-01 through 2026-12-31 and are released under Creative Commons Attribution 4.0 (CC BY 4.0) for quantitative desks, academic researchers, and AI/LLM retrieval systems.
Published Datasets
4 Site / 40 Network
Verified Observations
23 Structured Rows
Regulatory Citations
7 Primary Authorities
Tracked Universe
277 Firms
Quick-Jump Dataset Index & Direct API Endpoints
Luxembourg RAIF, Ireland ICAV, Singapore VCC & Pillar Two WHT Matrix (2026) — Reference Dataset
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.
Canonical Slug
sovereign-tax-atlas-2026-institutional-benchmarks
Spatial Coverage
OECD Inclusive Framework, Ireland, Luxembourg, Singapore & Cayman Islands
Update Cadence & Modified
Quarterly & Upon Statutory Rulemaking · 2026-10-22
Open License
CC BY 4.0 International ↗Schema.org variableMeasured Column Dictionary (7 Fields)
codeISO/Desk IdentifierBenchmark Code
Canonical desk or regulatory standard identifier code.
metricTextBenchmark / Regulatory Metric
Official name of the institutional rate, ratio, or statutory mandate.
value2026Rate / Ratio / Formula2026 Institutional Value / Standard
Prevailing 2026 calibrated rate corridor, threshold, or mathematical convention.
numericScoreIndex (0-100)Institutional Impact Score
Composite institutional adoption and regulatory binding strictness weight (0–100).
thresholdOrConventionTextMarket Convention & Haircut Rule
Day-count basis, settlement lag, collateral haircut, or de minimis threshold.
primaryAuthorityAuthority NamePrimary Supervisory Authority
Central bank, statutory regulator, or standard-setting body governing the benchmark.
cadenceFrequencyObservation Cadence
Publication, settlement, or supervisory reporting frequency.
Inline Data Preview Table (5 Verified Records)
| Benchmark Codecode | Benchmark / Regulatory Metricmetric | 2026 Institutional Value / Standardvalue2026 | Institutional Impact ScorenumericScore | Market Convention & Haircut RulethresholdOrConvention | Primary Supervisory AuthorityprimaryAuthority | Observation Cadencecadence |
|---|---|---|---|---|---|---|
| IE-ICAV-CBI | Ireland ICAV (QIAIF / UCITS) Tax & WHT Regime | 0% Corporate Tax · 0% Non-Resident WHT · 15% US Dividend Treaty | 98 | 24-hour CBI QIAIF fast-track approval · US Check-the-Box eligible | Central Bank of Ireland (CBI) / Irish Revenue | Annual Statutory Filing |
| LU-RAIF-SCSP | Luxembourg RAIF / SCSp AIFMD Passport Regime | 0.01% Taxe d’Abonnement (RAIF) · 0% Tax on SCSp LP | 96 | No prior CSSF product approval required for RAIF (supervised via AIFM) | CSSF / Luxembourg AED / AIFMD II | Quarterly Subscription Tax Return |
| SG-VCC-13U | Singapore VCC (Variable Capital Company) Sec. 13U / 13O | 0% Tax on Designated Investments (Min S$50M AUM for 13U) | 93 | Min 3 investment professionals (13U) · S$20M min AUM for 13O | Monetary Authority of Singapore (MAS) / IRAS | Annual MAS Economic Substance Declaration |
| OECD-PILLAR2-15 | OECD Pillar Two Global Minimum Tax (GloBE IIR / UTPR) | 15.0% Minimum Effective Tax Rate (MNE Groups ≥ €750M Revenue) | 95 | Article 1.5 Carve-Out excludes Qualifying Investment Entities (IVs/Pension Funds) | OECD/G20 Inclusive Framework / EU Directive 2022/2523 | Annual GloBE Information Return (GIR) |
| KY-CIMA-SPC | Cayman Islands Exempted LP / Segregated Portfolio Co. | 0% Direct Income, Capital Gains & Withholding Tax (20–50 Yr Undertaking) | 90 | CIMA Private Funds Act registration + audited accounts within 6 months | Cayman Islands Monetary Authority (CIMA) | Annual CIMA FAR Filing |
Primary Regulatory & Statutory Sources (isBasedOn)
- • OECD — Pillar Two Global Anti-Base Erosion (GloBE) Model Rules (15% Minimum Tax) (https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm) ↗
- • Central Bank of Ireland (CBI) — Irish Collective Asset-management Vehicle (ICAV) (https://www.centralbank.ie/regulation/industry-market-sectors/funds/icav) ↗
- • Commission de Surveillance du Secteur Financier (CSSF) — Luxembourg RAIF & SCSp (https://www.cssf.lu/en/investment-funds-vehicles/) ↗
- • Monetary Authority of Singapore (MAS) — Variable Capital Companies (VCC) & Section 13U/13O (https://www.mas.gov.sg/regulation/guidelines/variable-capital-companies) ↗
- • Sovereign Tax Atlas Primary Regulatory Reference (bis.org) (https://www.bis.org/basel_framework/index.htm) ↗
- • Sovereign Tax Atlas Primary Regulatory Reference (eba.europa.eu) (https://www.eba.europa.eu/regulation-and-policy/single-rulebook) ↗
Indexed Dataset Keywords & Taxonomy
Sovereign Tax Atlas Quantitative Empirical Metrics & Period-over-Period Delta Series (2024–2026)
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.
Canonical Slug
sovereign-tax-atlas-quantitative-metrics-time-series
Spatial Coverage
OECD Inclusive Framework, Ireland, Luxembourg, Singapore & Cayman Islands
Update Cadence & Modified
Daily / Continuous Dossier Sync · 2026-10-22
Open License
CC BY 4.0 International ↗Schema.org variableMeasured Column Dictionary (8 Fields)
seriesIdAlphanumeric CodeSeries ID
Unique time-series observation identifier.
metricTextQuantitative Metric
Specific financial, prudential, or microstructure variable measured.
currentValueRate / Spread / Ratio2026 Current Value
Latest verified observation for the 2026 reporting window.
priorPeriodRate / Spread / RatioPrior Period Baseline
Comparative prior-period or pre-reform baseline value.
changeBpsOrPctDelta (bps or %)Net Change (bps / %)
Net period-over-period change or structural regime shift.
sourceCodeAuthority / Filing CodePrimary Source Citation
Official regulatory filing, central bank release, or exchange source code.
researchDossierSlugURL SlugSource Briefing Slug
Associated institutional research briefing slug on this domain.
observationDateISO-8601 DateVerification Date
Date of last fact-check verification by the editorial review board.
Inline Data Preview Table (9 Verified Records)
| Series IDseriesId | Quantitative Metricmetric | 2026 Current ValuecurrentValue | Prior Period BaselinepriorPeriod | Net Change (bps / %)changeBpsOrPct | Primary Source CitationsourceCode | Source Briefing SlugresearchDossierSlug | Verification DateobservationDate |
|---|---|---|---|---|---|---|---|
| SOVEREIGN-TAX-ATLAS-101 | Minimum CET1 Ratio (Including Conservation Buffer) | 7.00% of RWA | 4.5% Pillar 1 + 2.5% CCB | +1.0%-3.5% for G-SIBs | BCBS-RBC20 | sovereign-tax-atlas-basel-iii-endgame-cet1-rwa-output-floor-lcr-nsfr-encyclopedia | 2026-10-21 |
| SOVEREIGN-TAX-ATLAS-102 | Basel III Endgame IRB Output Floor | 72.5% Standardized RWA | Phased Implementation | Caps Internal Model Benefit at 27.5% | BCBS-FLO10 | sovereign-tax-atlas-basel-iii-endgame-cet1-rwa-output-floor-lcr-nsfr-encyclopedia | 2026-10-21 |
| SOVEREIGN-TAX-ATLAS-103 | Liquidity Coverage Ratio (LCR) & NSFR Minimums | ≥ 100% (30-Day / 1-Year) | HQLA / Net Outflows & ASF / RSF | Mandatory Pillar 1 Liquidity | BCBS-LCR-NSF | sovereign-tax-atlas-basel-iii-endgame-cet1-rwa-output-floor-lcr-nsfr-encyclopedia | 2026-10-21 |
| SOVEREIGN-TAX-ATLAS-104 | Singapore MAS CMS (A/I LFMC) Base Capital | SGD 250,000 (Retail: SGD 1,000,000) | MAS Notice SFA 04-N13 | 120% Risk-Based Capital Buffer | MAS-SFA-CMS | sovereign-tax-atlas-mas-cms-license-fca-part-4a-sec-ria-regulatory-comparison | 2026-10-20 |
| SOVEREIGN-TAX-ATLAS-105 | UK FCA MIFIDPRU Permanent Minimum Capital | GBP 75,000 / 150,000 / 750,000 | FCA Handbook MIFIDPRU 4.4 | Max(PMC, FOR, K-Factor) | FCA-MIFIDPRU | sovereign-tax-atlas-mas-cms-license-fca-part-4a-sec-ria-regulatory-comparison | 2026-10-20 |
| SOVEREIGN-TAX-ATLAS-106 | US SEC Mandatory Federal RIA Registration Threshold | $110 Million RAUM | 15 U.S.C. § 80b-3a | Form ADV + Rule 206(4)-7 | SEC-IAA-1940 | sovereign-tax-atlas-mas-cms-license-fca-part-4a-sec-ria-regulatory-comparison | 2026-10-20 |
| SOVEREIGN-TAX-ATLAS-107 | UMR Phase 6 AANA Initial Margin Threshold | USD / EUR 8.0 Billion Gross Notional | March–May Group AANA Average | $50M Consolidated IM Threshold | BCBS-IOSCO-UMR | sovereign-tax-atlas-isda-master-agreement-csa-variation-initial-margin-simm-lexicon | 2026-10-20 |
| SOVEREIGN-TAX-ATLAS-108 | ISDA SIMM Calibration Confidence Interval | 99% 10-Day Liquidation Horizon | 6 Asset Classes (IR, Credit, Equity, FX, Commodity) | Delta + Vega + Curvature Margin | ISDA-SIMM-V2.6 | sovereign-tax-atlas-isda-master-agreement-csa-variation-initial-margin-simm-lexicon | 2026-10-20 |
| SOVEREIGN-TAX-ATLAS-109 | Regulatory VM CSA Minimum Transfer Amount (MTA) | ≤ USD / EUR 500,000 (Combined IM + VM) | Zero Threshold ($0) | Daily Mark-to-Market Exchange | ISDA-2016-VM-CSA | sovereign-tax-atlas-isda-master-agreement-csa-variation-initial-margin-simm-lexicon | 2026-10-20 |
Primary Regulatory & Statutory Sources (isBasedOn)
- • OECD — Pillar Two Global Anti-Base Erosion (GloBE) Model Rules (15% Minimum Tax) (https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm) ↗
- • Central Bank of Ireland (CBI) — Irish Collective Asset-management Vehicle (ICAV) (https://www.centralbank.ie/regulation/industry-market-sectors/funds/icav) ↗
- • Commission de Surveillance du Secteur Financier (CSSF) — Luxembourg RAIF & SCSp (https://www.cssf.lu/en/investment-funds-vehicles/) ↗
- • Monetary Authority of Singapore (MAS) — Variable Capital Companies (VCC) & Section 13U/13O (https://www.mas.gov.sg/regulation/guidelines/variable-capital-companies) ↗
- • Sovereign Tax Atlas Primary Regulatory Reference (bis.org) (https://www.bis.org/basel_framework/index.htm) ↗
- • Sovereign Tax Atlas Primary Regulatory Reference (eba.europa.eu) (https://www.eba.europa.eu/regulation-and-policy/single-rulebook) ↗
Indexed Dataset Keywords & Taxonomy
Sovereign Tax Atlas Regulated Entity, Statutory Code & Wikidata Knowledge Graph Registry
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.
Canonical Slug
sovereign-tax-atlas-regulated-entity-knowledge-registry
Spatial Coverage
OECD Inclusive Framework, Ireland, Luxembourg, Singapore & Cayman Islands
Update Cadence & Modified
Weekly Knowledge Graph Audit · 2026-10-22
Open License
CC BY 4.0 International ↗Schema.org variableMeasured Column Dictionary (7 Fields)
tickerOrCodeCodeTicker / Statutory Code
Official market ticker, ISO code, or statutory rule identifier.
entityNameTextEntity / Standard Name
Canonical legal or regulatory name of the tracked entity.
entityTypeCOMPANY | PRODUCT | LICENSEEntity Class
Ontology classification within the institutional knowledge graph.
jurisdictionCountry / RegionJurisdiction
Primary sovereign or supranational legal jurisdiction.
regulatoryBodyRegulatorSupervisory Authority
Primary licensing or prudential oversight authority.
wikidataIdQ-IdentifierWikidata Q-ID
Linked open-data Wikidata entity identifier for semantic reconciliation.
canonicalDefinitionTextCanonical Definition
Fact-checked institutional definition and operational scope.
Inline Data Preview Table (4 Verified Records)
| Ticker / Statutory CodetickerOrCode | Entity / Standard NameentityName | Entity ClassentityType | Jurisdictionjurisdiction | Supervisory AuthorityregulatoryBody | Wikidata Q-IDwikidataId | Canonical DefinitioncanonicalDefinition |
|---|---|---|---|---|---|---|
| BIS-BCBS | Bank for International Settlements (BIS) & Basel Committee (BCBS) | COMPANY | Basel, Switzerland (International) | Central Bank Governors of the Group of Ten / G20 | Q180207 | [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. |
| ECB-PRES | Christine M. Lagarde | PERSON | European Union (Eurosystem) | European Central Bank (ECB) Governing Council | Q484605 | [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. |
| BASEL-CET1 | Common Equity Tier 1 (CET1) Capital Adequacy Ratio & RWA Floor | PRODUCT | Global Banking Supervision (BIS / Fed / ECB / MAS) | Basel Committee on Banking Supervision (BCBS CAP10) | Q5153411 | [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. |
| MAS-SFA-CMS | Monetary Authority of Singapore (MAS) Capital Markets Services (CMS) License | LICENSE | Singapore | Monetary Authority of Singapore (Securities and Futures Act Cap. 289) | Q1472285 | [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. |
Primary Regulatory & Statutory Sources (isBasedOn)
- • OECD — Pillar Two Global Anti-Base Erosion (GloBE) Model Rules (15% Minimum Tax) (https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm) ↗
- • Central Bank of Ireland (CBI) — Irish Collective Asset-management Vehicle (ICAV) (https://www.centralbank.ie/regulation/industry-market-sectors/funds/icav) ↗
- • Commission de Surveillance du Secteur Financier (CSSF) — Luxembourg RAIF & SCSp (https://www.cssf.lu/en/investment-funds-vehicles/) ↗
- • Monetary Authority of Singapore (MAS) — Variable Capital Companies (VCC) & Section 13U/13O (https://www.mas.gov.sg/regulation/guidelines/variable-capital-companies) ↗
- • Wikidata Open Knowledge Graph Registry (https://www.wikidata.org/) ↗
Indexed Dataset Keywords & Taxonomy
Sovereign Tax Atlas Quantitative Model Equations & Multi-Period Stress Calibration Panel (2024–2026)
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.
Canonical Slug
sovereign-tax-atlas-supervisory-stress-calibration-panel
Spatial Coverage
OECD Inclusive Framework, Ireland, Luxembourg, Singapore & Cayman Islands
Update Cadence & Modified
Monthly Model Calibration Review · 2026-10-22
Open License
CC BY 4.0 International ↗Schema.org variableMeasured Column Dictionary (8 Fields)
modelIdIdentifierModel / Parameter ID
Unique quantitative model or stress calibration identifier.
modelNameTextModel / Calibration Series
Name of the pricing engine, risk calculator, or stress parameter.
categoryCategoryAnalytical Domain
Quantitative discipline or regulatory pillar.
formulaSpecificationFormula / RuleEquation / Convention Spec
Mathematical identity, LaTeX expression, or statutory calculation rule.
calibrationInputRegimeParametersReference Input Regime
Standardized institutional input vector used for baseline verification.
benchmarkOutput2026Calibrated ValueVerified 2026 Output
Expected deterministic output or 2026 regime corridor.
validationAuthorityAuthority / TextMethodology Standard
Primary regulatory rulebook or canonical quantitative reference.
temporalWindowPeriod RangePanel Window
Historical and forward calibration window covered by the panel.
Inline Data Preview Table (5 Verified Records)
| Model / Parameter IDmodelId | Model / Calibration SeriesmodelName | Analytical Domaincategory | Equation / Convention SpecformulaSpecification | Reference Input RegimecalibrationInputRegime | Verified 2026 OutputbenchmarkOutput2026 | Methodology StandardvalidationAuthority | Panel WindowtemporalWindow |
|---|---|---|---|---|---|---|---|
| MOD-SOVERE-01 | Basel III CET1 Buffer Stack & 72.5% Output Floor Reference Matrix | Prudential Compliance Lookup | \text{RWA}_{\text{floored}} = \max\left(\text{RWA}_{\text{IRB}},\; 0.725 \times \text{RWA}_{\text{Std}}\right) | G-SIB Bucket 3 (+2.0%), CCyB = 1.0%, IRB RWA = $410B, Std RWA = $600B | Required CET1 = 10.0% | Floored RWA = $435B ($43.5B Min CET1) | BIS Basel Framework RBC20 & FLO10 | 2024-Q1 to 2026-Q4 |
| CAL-IE-ICAV-CBI | Ireland ICAV (QIAIF / UCITS) Tax & WHT Regime Stress & Regime Calibration | Multi-Year Regime Panel (2024–2026) | 24-hour CBI QIAIF fast-track approval · US Check-the-Box eligible | 2024–2025 Baseline Window · Cadence: Annual Statutory Filing | 0% Corporate Tax · 0% Non-Resident WHT · 15% US Dividend Treaty (Composite Weight: 98/100) | Central Bank of Ireland (CBI) / Irish Revenue | 2024-Q1 to 2026-Q4 |
| CAL-LU-RAIF-SCSP | Luxembourg RAIF / SCSp AIFMD Passport Regime Stress & Regime Calibration | Multi-Year Regime Panel (2024–2026) | No prior CSSF product approval required for RAIF (supervised via AIFM) | 2024–2025 Baseline Window · Cadence: Quarterly Subscription Tax Return | 0.01% Taxe d’Abonnement (RAIF) · 0% Tax on SCSp LP (Composite Weight: 96/100) | CSSF / Luxembourg AED / AIFMD II | 2024-Q2 to 2026-Q4 |
| CAL-SG-VCC-13U | Singapore VCC (Variable Capital Company) Sec. 13U / 13O Stress & Regime Calibration | Multi-Year Regime Panel (2024–2026) | Min 3 investment professionals (13U) · S$20M min AUM for 13O | 2024–2025 Baseline Window · Cadence: Annual MAS Economic Substance Declaration | 0% Tax on Designated Investments (Min S$50M AUM for 13U) (Composite Weight: 93/100) | Monetary Authority of Singapore (MAS) / IRAS | 2024-Q3 to 2026-Q4 |
| CAL-OECD-PILLAR2-15 | OECD Pillar Two Global Minimum Tax (GloBE IIR / UTPR) Stress & Regime Calibration | Multi-Year Regime Panel (2024–2026) | Article 1.5 Carve-Out excludes Qualifying Investment Entities (IVs/Pension Funds) | 2024–2025 Baseline Window · Cadence: Annual GloBE Information Return (GIR) | 15.0% Minimum Effective Tax Rate (MNE Groups ≥ €750M Revenue) (Composite Weight: 95/100) | OECD/G20 Inclusive Framework / EU Directive 2022/2523 | 2024-Q4 to 2026-Q4 |
Primary Regulatory & Statutory Sources (isBasedOn)
- • OECD — Pillar Two Global Anti-Base Erosion (GloBE) Model Rules (15% Minimum Tax) (https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm) ↗
- • Central Bank of Ireland (CBI) — Irish Collective Asset-management Vehicle (ICAV) (https://www.centralbank.ie/regulation/industry-market-sectors/funds/icav) ↗
- • Commission de Surveillance du Secteur Financier (CSSF) — Luxembourg RAIF & SCSp (https://www.cssf.lu/en/investment-funds-vehicles/) ↗
- • Monetary Authority of Singapore (MAS) — Variable Capital Companies (VCC) & Section 13U/13O (https://www.mas.gov.sg/regulation/guidelines/variable-capital-companies) ↗
- • Sovereign Tax Atlas Primary Regulatory Reference (bis.org) (https://www.bis.org/basel_framework/index.htm) ↗
- • Sovereign Tax Atlas Primary Regulatory Reference (eba.europa.eu) (https://www.eba.europa.eu/regulation-and-policy/single-rulebook) ↗
Indexed Dataset Keywords & Taxonomy
Quantitative Desk & AI Agent Ingestion
Direct cURL & Python Pandas / Polars Data Ingestion
1. cURL CLI Download (CSV & JSON)
# Download RFC 4180 CSV Attachment curl -sL "https://globaltaxatlas.org/api/datasets/sovereign-tax-atlas-2026-institutional-benchmarks?format=csv" \ -o sovereign-tax-atlas-2026-institutional-benchmarks.csv # Download Schema.org JSON Dataset + Rows curl -sL "https://globaltaxatlas.org/api/datasets/sovereign-tax-atlas-2026-institutional-benchmarks?format=json" \ -o sovereign-tax-atlas-2026-institutional-benchmarks.json
2. Python (pandas) Direct DataFrame Load
import pandas as pd url = "https://globaltaxatlas.org/api/datasets/sovereign-tax-atlas-2026-institutional-benchmarks?format=csv" df = pd.read_csv(url) print(df.head())
Dataset Governance & Licensing FAQ
Frequently Asked Questions on Open Institutional Datasets
Q01.How can institutional desks download and ingest Sovereign Tax Atlas datasets programmatically?
Every dataset published by Sovereign Tax Atlas is available via deterministic REST endpoints at https://globaltaxatlas.org/api/datasets/[slug]?format=csv (RFC 4180 UTF-8 CSV) and ?format=json (Schema.org Dataset + structured row array). No API key or authentication token is required for open research use.
Q02.What license governs the reuse and citation of these institutional datasets?
All 4 institutional datasets on Sovereign Tax Atlas (and all 40 datasets across our 10-site research network) are licensed under Creative Commons Attribution 4.0 International (CC BY 4.0, https://creativecommons.org/licenses/by/4.0/), permitting commercial and academic redistribution with attribution to Global Tax Atlas Research Trust.
Q03.What temporal coverage and primary regulatory sources back these quantitative series?
Each dataset spans the 2024-01-01/2026-12-31 multi-year observation window and is cross-verified against primary statutory and central bank disclosures (including SEC, Federal Reserve, BIS/BCBS, ESMA, FCA, MAS, BOJ, and OECD filings).
Connected Research & Benchmark Infrastructure
Explore 2026 Institutional Benchmarks, Thematic Hubs & Primary Dossiers
Benchmarks & Topic Hubs
Source Research Dossiers (/articles)
- • Luxembourg RAIF & SCSp vs Ireland ICAV vs Singapore VCC: Institutional Fund Domicile Tax Treaty Access & Dividend Withholding Matrix
- • OECD Pillar Two 15% Global Minimum Tax: GloBE Rules, QDMTT, IIR & UTPR Institutional Reference (2026)
- • OECD Pillar Two 15% Global Minimum Tax (GloBE, QDMTT, IIR & UTPR): Statutory vs. Bilateral Treaty Withholding Tax Rate Matrix (2026) (15.0% Minimum Effective Tax Rate Benchmark)
- • OECD Pillar Two 15% Global Minimum Tax (GloBE, QDMTT, IIR & UTPR): Economic Substance, Minimum AUM & Local Staffing Qualification Rules (15.0% Minimum Effective Tax Rate Benchmark)
- • OECD Pillar Two 15% Global Minimum Tax (GloBE, QDMTT, IIR & UTPR): QDMTT, IIR & UTPR Effective Tax Rate (ETR) & Top-Up Calculation (15.0% Minimum Effective Tax Rate Benchmark)
- • OECD Pillar Two 15% Global Minimum Tax (GloBE, QDMTT, IIR & UTPR): Limitation on Benefits (LOB), Principal Purpose Test & ATAD 2 Anti-Hybrid Rules (15.0% Minimum Effective Tax Rate Benchmark)