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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)
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Indicator 1: Lowest Available Corporate Income Tax Rate |
Indicator 2: Treatment of Foreign Investment Income |
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Indicator 3: Loss Utilisation |
Indicator 4: Capital Gains Tax |
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Indicator 5: Sectoral Exemptions |
Indicator 6: Tax Holidays, Economic Zones |
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Indicator 7: Patent Boxes |
Indicator 8: Fictional Interest Deduction |
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Indicator 9: Public Company Accounts |
Indicator 10: Public Country by Country Reporting |
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Indicator 11: Local Filing of Country by Country Reporting |
Indicator 12: Unilateral tax Rulings and Extractive Industries Contracts |
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Indicator 13: Reporting Tax Avoidance Schemes |
Indicator 14: Tax Court Secrecy |
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Indicator 15: Limits on deductions for Interest |
Indicator 16: Limits on deductions for Royalties |
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Indicator 17: Limits on deductions for services payments |
Indicator 18: Withholding taxes on dividends |
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Indicator 19: Controlled Foreign Company (CFC) Rules |
Indicator 20: Double Tax Treaty Aggressiveness |