J E Beasley

OR-Library is a collection of test data sets for a variety of OR problems.

A full list of the test data sets available in OR-Library can be found here.

Corporate structuring

There are currently 10 data files.

These data files are the test problems given in F. Anken and J.E. Beasley 
"Corporate structure optimisation for multinational companies", 
Omega vol.40, no.2, 2012, pp230-243
These data files are called tax1, tax2, ..., tax10

The format of these data files is:
number of countries (N), target country
for each country i (i=1,...,N) in turn:
   tax code, foreign income tax rate (fraction), domestic income tax rate (fraction), profit
then for each country i (i=1,...,N) in turn:
   withholding tax rate (fraction) from country i to all other countries j (j=1,...,N)

The tax code for a country is an integer where:
1 means exemption tax-relief rule
2 means deduction tax-relief rule
3 means source by source income pooling, credit tax-relief rule
4 means world-wide income polling, credit tax-relief rule
Countries where the profit is >0 must be in the structure
Countries where the profit=0 (non-source countries) may (or may not) be in the structure

Click here to access these files