logo

Full list

Latest Updates

Country Profiles

Indicator Profiles

About

English

indicator

Foreign Investment Income

Loopholes and exemptions

About the indicator

When a country introduces local rules to prevent multinational corporations from being taxed on their income elsewhere in the world - for example, in the country where they are registered - this often results in corporations paying no or little tax anywhere. This indicator assesses if the country includes worldwide capital income in its corporate income tax base and if its domestic law grants unilateral tax credits for foreign tax paid on certain foreign capital income.

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.

tax justice network logo

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

tax justice network facebooktax justice network linkedIntax justice network twittertax justice network youtubetax justice network instagram
datastory logo