1 new enterprise group delineation using tax information oktober 6-7th 2009 ivo beuken anita vaasen-...
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1
New Enterprise Group Delineation using tax information
Oktober 6-7th 2009
Ivo Beuken
Anita Vaasen- Otten
(Statistics Netherlands)
2
Introduction
• The challenge• The new EG delineation• An example• Conclusions • Simulation results
3
The challenge
• Using more data from administrative sources
• New EG delineation using tax group registration
• Now only 100% ownership relations• Future:
• 95% relationship for Corporate tax• 50% relationship for VAT
4
The new EG delineation
• Searching for fiscal units and creating control links
• example “ACME”
5
An example
ACME Holding
ACME RetailACME
WholesaleACME
Leasing
ACME Car Lease
100%100%
70%
Home shopping
99%
100%
Real Estate
53%
6
Current Registration
Enterprise 1
Enterprise 3Enterprise 2
Enterprise Groupcontaining
1 or more EnterprisesACME Holding
ACME RetailACME
WholesaleACME
Leasing
ACME Car Lease
100%100%
Home shopping
100%
Real Estate
7
Enterprise 1
Enterprise 3Enterprise 2
Enterprise Groupcontaining
1 or more EnterprisesACME Holding
ACME RetailACME
WholesaleACME
Leasing
ACME Car Lease
100%100%
Home shopping
100%
Real Estate
Additional tax information
Fiscal unit Corporate taxFiscal unit Corporate tax
Fiscal unit VATFiscal unit VAT
8
ConclusionsBetter link with administrative tax
data Better and more complete EGs:
8% extra relationsPayroll problem solved partially • No exact position of Legal Units in
cluster of control• Time-lag issues • EG may contain relations via abroad• Fictitious events
9
Simulation results
About 13 % MORE employment and turnover registered on both VAT and corporate tax, uniquely linked
% empl. on VAT
% empl. on corp. tax
% turnover on VAT
% turnover on corp. tax
Current EG
85% 84% 74% 84%
New EG 98% 98% 87% 97%
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