Thematic Pillar Hub · 31 Published Briefings
Institutional Fund Domiciles & Family Office Regimes institutional intelligence, quantitative benchmarks, primary regulatory filings, and market structure analysis from Sovereign Tax Atlas. OECD Pillar Two 15% Global Minimum Tax (GloBE, QDMTT, IIR & UTPR) (OECD-GLOBE-QDMTT) stands at 15.0% (Minimum Effective Tax Rate) (Source: OECD/G20 Inclusive Framework, 2026-10-20), governing designated investment floors
Curated by Dr. Geneviève Laurent, LL.M, CTA (LL.M in International Taxation (NYU), Chartered Tax Adviser (CTA)) · Fact-checked by Sovereign Tax Atlas Institutional Review Board
OECD Pillar Two 15% Global Minimum Tax (GloBE, QDMTT, IIR & UTPR) (OECD-GLOBE-QDMTT) stands at 15.0% (Minimum Effective Tax Rate) (Source: OECD/G20 Inclusive Framework, 2026-10-20), governing designated investment floors
OECD Pillar Two 15% Global Minimum Tax (GloBE, QDMTT, IIR & UTPR) (OECD-GLOBE-QDMTT) stands at 15.0% (Minimum Effective Tax Rate) (Source: OECD/G20 Inclusive Framework, 2026-10-20), governing GIIN validation, Controlling
Institutional fund domicile selection between an Irish ICAV, a Luxembourg RAIF, and a Singapore Section 13O/13U vehicle determines whether U.S.-source equity dividends suffer the 30.0% statutory IRS withholding rate or a reduced 15.0% bilateral treaty rate (Source: IRS Publication 515, 2026-01-15).
Irish Collective Asset-management Vehicle (ICAV) & 15% US-Ireland Treaty WHT (IRELAND-ICAV-UCITS) stands at 15.0% (US Equity Dividend Treaty WHT) (Source: Central Bank of Ireland / IRS Art. 10, 2026-10-20), governing div
Irish Collective Asset-management Vehicle (ICAV) & 15% US-Ireland Treaty WHT (IRELAND-ICAV-UCITS) stands at 15.0% (US Equity Dividend Treaty WHT) (Source: Central Bank of Ireland / IRS Art. 10, 2026-10-20), governing mit
Luxembourg Reserved Alternative Investment Fund (RAIF) & 0.01% Subscription Tax (LUX-RAIF-SICAV) stands at 0.01% (Institutional Taxe d'Abonnement) (Source: CSSF Luxembourg / Law of 2016, 2026-10-20), governing active tra
Luxembourg Reserved Alternative Investment Fund (RAIF) & 0.01% Subscription Tax (LUX-RAIF-SICAV) stands at 0.01% (Institutional Taxe d'Abonnement) (Source: CSSF Luxembourg / Law of 2016, 2026-10-20), governing quantifyin
Singapore MAS Section 13O (S$20M) & Section 13U (S$50M) Family Office Tax Exemption (SG-13O-13U-VCC) stands at 0.0% (Exempt Specified Income Tax) (Source: Monetary Authority of Singapore / IRAS, 2026-10-20), governing Su
Singapore MAS Section 13O (S$20M) & Section 13U (S$50M) Family Office Tax Exemption (SG-13O-13U-VCC) stands at 0.0% (Exempt Specified Income Tax) (Source: Monetary Authority of Singapore / IRAS, 2026-10-20), governing co
U.S. IRC Section 892 Sovereign Wealth Fund & Central Bank Tax Exemption (US-IRC-892-SOV) stands at 0.0% (Sovereign US Dividend/Interest WHT) (Source: U.S. Internal Revenue Service, 2026-10-20), governing designated inves
U.S. IRC Section 892 Sovereign Wealth Fund & Central Bank Tax Exemption (US-IRC-892-SOV) stands at 0.0% (Sovereign US Dividend/Interest WHT) (Source: U.S. Internal Revenue Service, 2026-10-20), governing GIIN validation,
U.S. Article 22 Limitation on Benefits (LOB) vs. OECD MLI Article 7 PPT (TREATY-LOB-PPT) stands at 95.0% (Equivalent Beneficiary Threshold) (Source: U.S. Treasury Model Treaty / OECD MLI, 2026-10-20), governing dividend,
U.S. Article 22 Limitation on Benefits (LOB) vs. OECD MLI Article 7 PPT (TREATY-LOB-PPT) stands at 95.0% (Equivalent Beneficiary Threshold) (Source: U.S. Treasury Model Treaty / OECD MLI, 2026-10-20), governing mitigatin
U.S.–U.K. Double Taxation Convention Article 10 (0% Pension / 5% Direct / 15% Portfolio) (US-UK-DTA-ART10) stands at 0.0% (Qualified Pension Dividend WHT) (Source: IRS / UK HM Revenue & Customs, 2026-10-20), governing ac
U.S.–U.K. Double Taxation Convention Article 10 (0% Pension / 5% Direct / 15% Portfolio) (US-UK-DTA-ART10) stands at 0.0% (Qualified Pension Dividend WHT) (Source: IRS / UK HM Revenue & Customs, 2026-10-20), governing qu
OECD CRS 2.0, Crypto-Asset Reporting Framework (CARF) & FATCA Model 1 IGA (CRS2-CARF-FATCA) stands at 30.0% (Non-Compliant FATCA Chapter 4 WHT) (Source: OECD / IRS IRC Sec. 1471, 2026-10-20), governing Substance-Based In
OECD CRS 2.0, Crypto-Asset Reporting Framework (CARF) & FATCA Model 1 IGA (CRS2-CARF-FATCA) stands at 30.0% (Non-Compliant FATCA Chapter 4 WHT) (Source: OECD / IRS IRC Sec. 1471, 2026-10-20), governing commercial activit
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) stands at 1.00 (In-Scope Delta-One Threshold) (Source: IRS Notice 2024-44 / Treas. Reg. 1.871-15, 2026-10-20), governing
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) stands at 1.00 (In-Scope Delta-One Threshold) (Source: IRS Notice 2024-44 / Treas. Reg. 1.871-15, 2026-10-20), governing
U.K. Qualifying Asset Holding Company (QAHC) Credit & Private Equity Tax Regime (UK-QAHC-REGIME) stands at 0.0% (Outbound UK Interest WHT) (Source: UK Finance Act 2022 / HMRC, 2026-10-20), governing dividend, interest, a
U.K. Qualifying Asset Holding Company (QAHC) Credit & Private Equity Tax Regime (UK-QAHC-REGIME) stands at 0.0% (Outbound UK Interest WHT) (Source: UK Finance Act 2022 / HMRC, 2026-10-20), governing mitigating Effectivel
U.S. FIRPTA IRC Section 897 & Qualified Foreign Pension Fund (QFPF) Exemption (FIRPTA-SEC-897) stands at 15.0% (Gross FIRPTA Disposition WHT) (Source: U.S. Internal Revenue Service, 2026-10-20), governing active trade or
U.S. FIRPTA IRC Section 897 & Qualified Foreign Pension Fund (QFPF) Exemption (FIRPTA-SEC-897) stands at 15.0% (Gross FIRPTA Disposition WHT) (Source: U.S. Internal Revenue Service, 2026-10-20), governing quantifying 1,5
U.S. IRC Sections 871(h) & 881(c) Portfolio Interest Exemption (0% Inbound WHT) (PORTFOLIO-INTEREST) stands at 0.0% (Qualifying Debt Interest WHT) (Source: U.S. Internal Revenue Code, 2026-10-20), governing Substance-Bas
U.S. IRC Sections 871(h) & 881(c) Portfolio Interest Exemption (0% Inbound WHT) (PORTFOLIO-INTEREST) stands at 0.0% (Qualifying Debt Interest WHT) (Source: U.S. Internal Revenue Code, 2026-10-20), governing commercial ac
Hong Kong Unified Fund Exemption (UFE) &HK$240M Family Office 0% Profits Tax (HK-UFE-FAMILY) stands at HK$240M (Minimum Family Office AUM) (Source: Hong Kong Inland Revenue Department, 2026-10-20), governing designated i
Hong Kong Unified Fund Exemption (UFE) &HK$240M Family Office 0% Profits Tax (HK-UFE-FAMILY) stands at HK$240M (Minimum Family Office AUM) (Source: Hong Kong Inland Revenue Department, 2026-10-20), governing GIIN validat
Switzerland 35% Statutory Verrechnungssteuer & Bilateral Treaty Refund Mechanics (SWISS-35-WHT-REFUND) stands at 35.0% (Statutory Swiss Dividend WHT) (Source: Swiss Federal Tax Administration (ESTV), 2026-10-20), governi
Switzerland 35% Statutory Verrechnungssteuer & Bilateral Treaty Refund Mechanics (SWISS-35-WHT-REFUND) stands at 35.0% (Statutory Swiss Dividend WHT) (Source: Swiss Federal Tax Administration (ESTV), 2026-10-20), governi
EU FASTER Directive (Faster and Safer Relief of Excess Withholding Taxes) (EU-FASTER-DIRECTIVE) stands at 50 Days (Quick Refund Statutory SLA) (Source: Council of the European Union, 2026-10-20), governing active trade o
EU FASTER Directive (Faster and Safer Relief of Excess Withholding Taxes) (EU-FASTER-DIRECTIVE) stands at 50 Days (Quick Refund Statutory SLA) (Source: Council of the European Union, 2026-10-20), governing quantifying 1,
