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
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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.
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