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Corporate tax haven index

The world’s Biggest enablers of corporate tax abuse

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Value

Country data for 2019 and 2021 based on older version of index methodology.

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Two main factors Behind corporate tax abuse Complicity

The Corporate Tax Haven Index is a ranking of countries most complicit in helping multinational corporations underpay corporate income tax. The index evaluates how much wiggle room for corporate tax abuse a country’s laws and regulations provide - this is the country’s ‘Haven Score’. The index also monitors how much financial activity by multinational corporations enters and exits the country - this is the country’s ‘Global Scale Weight’. These two factors are then combined to determine how big of a role the country plays in enabling global corporate tax abuse - this is the country’s ‘CTHI value’ and is what the country is ranked on.

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The Corporate Tax Haven Index is used by governments, international bodies, journalists, academics and campaigners to understand and tackle global corporate tax abuse.

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