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indicator profiles

list of indicators

Lowest available corporate income tax rate

Lowest Available Corporate Income Tax

Loopholes and exemptions

Foreign Investment Income

Loss Utilisation

Capital Gains Taxation

Sectoral Exemptions

Economic Zones and Tax Holidays

Patent Box Regimes

Fictional Interest Deduction

Transparency gaps

Transparency of Company Accounts

Public Country By Country Reporting

Tax Rulings and Extractive Industries' Contracts

Reporting of Tax Avoidance Schemes

Anti-abuse gaps

Deduction Limitation of Interest Payments

Deduction Limitation of Royalty Payments

Deduction Limitation of Service Payments

Withholding Taxes on Dividends

Controlled Foreign Company Rules

Tax treaty aggressiveness

Tax Treaty Aggressiveness

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The Tax Justice Network believes our tax and financial systems are our most powerful tools for creating a just society that gives equal weight to the needs of everyone. Every day, we inspire and equip people and governments everywhere to reprogramme their tax systems to work for everyone.

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