Cross-border filing means juggling different systems, rates, and deadlines. Each handbook below summarizes how a jurisdiction taxes corporations and individuals.
How Australia taxes corporations and individuals — a 30% company tax integrated through dividend imputation, a 50% CGT discount, compulsory superannuation, and a robust general anti-avoidance rule.
AUD · As-of June 2026
How Canada taxes corporations and individuals — federal and provincial income tax, the CCPC regime and integration, a 50% capital-gains inclusion, and an extensive treaty network.
CAD · As-of June 2026
How Germany taxes corporations and individuals — a corporate burden split between federal corporate tax and municipal trade tax, a 95% participation exemption, the Organschaft tax group, and progressive personal tax.
EUR · As-of June 2026
How Ireland taxes corporations and individuals — the 12.5% trading rate, a holding-company and IP hub, ATAD-compliant anti-avoidance, and a personal system with high marginal rates above modest incomes.
EUR · As-of June 2026
How the Netherlands taxes corporations and individuals — a participation exemption and innovation box that anchor its holding-jurisdiction role, a box-based personal system, and a conditional withholding tax targeting low-tax structures.
EUR · As-of June 2026
How New Zealand taxes corporations and individuals — a 28% company tax with full imputation, the notable absence of a general capital gains tax, and a broad-based model GST.
NZD · As-of June 2026
How Singapore taxes corporations and individuals — a 17% corporate rate on a quasi-territorial base, no capital gains tax, a one-tier dividend system, and a leading position as a holding and headquarters hub.
SGD · As-of June 2026
How Spain taxes corporations and individuals — a 25% corporate rate with generous incentives, a 95% participation exemption, a regionally variable personal tax, and a wealth/solidarity tax on large fortunes.
EUR · As-of June 2026
How the UK taxes corporations and individuals — a 25% corporation tax, a self-assessment income tax administered by HMRC, the substantial shareholding exemption, and a recently reformed regime for internationally mobile individuals.
GBP · As-of June 2026
How the United States taxes corporations and individuals — federal income tax plus state tax, a flat 21% corporate rate, the dominance of pass-through businesses, and a worldwide reach over its citizens.
USD · As-of June 2026