indicator
Fictional Interest Deduction
Loopholes and exemptions
About the indicator
When a country allows multinational corporations to deduct fictional interest from their taxable income, instead of discouraging corporations from using excessive debt to finance their operations, these rules provide multinational corporations with a way to shift their profits and underpay tax. This indicator assesses if the country offers a company fictional interest deduction regime to lower income tax.
distribution of indicator scores
See how countries score on this indicator. A low score means a country's laws under this indicator allow little room for corporate tax abuse. A high score means its laws allow a lot of room.
Questions
indicator profiles
explore more indicators
Jurisdiction’s laws and regulations are evaluated against more than 70 questions to arrive at a Haven Score. These questions are organised into 18 indicators, which are grouped into five indicator groups.
ABOUT
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.
Copyright © 2024 · Tax Justice Network
Mailing address
C/O Godfrey Wilson Ltd, 5th Floor Mariner House, 62 Prince Street, Bristol, England BS1 4QD
social media
