International Trends in Company Tax and Collective Investment Vehicles

This paper was prepared jointly by Andy Hutt and Grant Wardell-Johnson from KPMG and Alicia Tan from the Treasury.

This study aims to provide a cross country comparison, drawing out the similarities and differences between corporate tax systems, on company tax rates, company tax collections, thin capitalisation rules and collective investment vehicles. This is not an in depth cross country analysis, rather this study aims to provide a snapshot of key trends of corporate tax systems around the world.