Who wins the World Cup of tax?

clock • 4 min read

As the men's World Cup brings football nations together, RSM's Chris Etherington looks at which of the nations would be victorious if their tax regimes, as well as their football skills, were put to the test. So what methodology have we used to judge the competition? Just as FIFA is the governing world body for football nations, for the purposes of this experiment, we have turned to membership of the Organisation for Economic Co-operation and Development (OECD) to assess the nations' tax systems. Many of the 38 OECD member nations are also competing but there are a number of exception...

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