indicator
Loss Utilisation
Loopholes and exemptions
About the indicator
When a country permits multinational corporations to carry losses backwards and forwards for years, corporations may create artificial losses in years of great profit to avoid paying any corporate income tax at all. This indicator assess if the country allows companies to carry backwards and forwards ordinary and trading losses, and checks what limits are put in place, such as a set time frame or annual ceiling.
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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