The 2021 Corporate Tax Haven Index is the second edition of the Index.

The data of the first edition (2019) can be downloaded in our data portal or explored either through the country profiles or the interactive map.

The methodology of the first edition (2019) can be downloaded here (the 2021 methodology can be found here).

The PDFs of the 20 Haven Indicators from 2019 can be found below (the 2021 versions are located here).

2019 Corporate Tax Haven Index - Haven Indicator methodologies (PDF)

Indicator 1: Lowest Available Corporate Income Tax Rate 

Indicator 2: Treatment of Foreign Investment Income

Indicator 3: Loss Utilisation

Indicator 4: Capital Gains Tax

Indicator 5: Sectoral Exemptions

Indicator 6: Tax Holidays, Economic Zones

Indicator 7: Patent Boxes

Indicator 8: Fictional Interest Deduction

Indicator 9: Public Company Accounts

Indicator 10: Public Country by Country Reporting

Indicator 11: Local Filing of Country by Country Reporting

Indicator 12: Unilateral tax Rulings and Extractive Industries Contracts

Indicator 13: Reporting Tax Avoidance Schemes

Indicator 14: Tax Court Secrecy

Indicator 15: Limits on deductions for Interest

Indicator 16: Limits on deductions for Royalties

Indicator 17: Limits on deductions for services payments

Indicator 18: Withholding taxes on dividends

Indicator 19: Controlled Foreign Company (CFC) Rules

Indicator 20: Double Tax Treaty Aggressiveness