Methodology · v2.9

TASteuerverantwortung

Effective vs statutory tax-rate delta for {legal_name} (last fiscal year). EXTRACTION RULES: Compute delta_pp = statutory_corporate_rate_pct − effective_tax_rate_pct. The STATUTORY rate is the standard corporate-income-tax rate of the company's country of incorporation — applicable to EVERY jurisdiction (do NOT return absent:not_applicable_country). Reference statutory rates (use OECD CT-database / KPMG worldwide-corporate-tax-rates / EY worldwide tax guide for the current year): US 21% federal, IT 24% IRES (+3.9% IRAP for some entities, use 24% as base statutory), UK 25%, DE ~15.825% (Körperschaftsteuer + SolZ) + ~14% Gewerbesteuer (use 30% combined as effective statutory), FR 25%, ES 25%, NL 25.8%, JP ~30% (national+local), CN 25%, IE 12.5%, LU 24.94%. The EFFECTIVE rate comes from the most recent annual filing income-tax footnote (10-K Income Tax Note for US; bilancio "Imposte sul reddito" for IT; Annual Report tax note for EU). FREE PUBLIC SOURCES for private/unlisted companies (consult these BEFORE returning absent — the deposited statutory accounts include the tax note): IT → Registro Imprese/InfoCamere, ufficiocamerale.it, ReportAziende.it, CompanyReports; UK → Companies House; DE → Bundesanzeiger, Unternehmensregister, North Data; FR → Pappers, Infogreffe, data.inpi.fr; ES → Registro Mercantil/BORME; NL → KvK; IE → CRO; BE → Banque Nationale de Belgique (Central Balance Sheet); SE → Allabolag; DK → CVR/Virk; FI → PRH; pan-EU → North Data, FinancialReports.eu, OpenCorporates; US → SEC EDGAR. Positive delta = pays less than statutory (more aggressive tax planning). Cite the primary filing + 1 independent tax-policy source (OECD/KPMG/EY) showing the statutory rate. DO NOT compute the delta yourself (LLMs are unreliable at arithmetic — a real audit emitted 20.6 while the reasoning said "21.0 − 13.0 = 8.0"). PROVIDE THE RAW RATES and let the SERVER subtract: Return exact_numerical with derived={op:"delta_pp", inputs:{minuend:<statutory_rate_pct>, subtrahend:<effective_rate_pct>}}, unit="percentage_points", source_urls:[primary filing URL, statutory rate reference URL]. The server computes delta_pp = statutory − effective and applies ratio_band (<2→90, 2-5→70, 5-10→55, 10-15→35, 15+→20); if you also include value=<delta_pp> for back-compat the server IGNORES it for scoring and flags any disagreement. NEGATIVE delta (paying MORE than statutory) scores highest (90).