1. 1 New Enterprise Group Delineation using tax information Oktober 6-7th 2009 Ivo Beuken Anita Vaasen- Otten (Statistics Netherlands)

2. 2 Introduction The challenge The new EG delineation An example Conclusions Simulation results

3. 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. 4 The new EG delineation Searching for fiscal units and creating control links example “ACME”

5. 5 An example

6. 6 Current Registration

7. 7 Additional tax information Fiscal unit Corporate tax Fiscal unit VAT

8. 8 Conclusions  Better link with administrative tax data  Better and more complete EGs: 8% extra relations  Payroll 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. 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% 87%97%