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An overview of the taxation and business regulation regimes of the world's most significant trading countries.
Published: 17 July, 2025
A comprehensive guide to the tax systems of the world's major jurisdictions, the 2025-26 edition will feature 157 countries.
On a country-by-country basis, each summary addresses the major taxes applicable to business; how taxable income is determined; sundry other related taxation and business issues; and the country's personal tax regime. The final section of each country summary sets out the Double Tax Treaty and Non-Treaty rates of tax withholding relating to the payment of dividends, interest, royalties and other related payments.