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Reporting of Tax Avoidance Schemes

Transparency gaps

About the indicator

When a country does not require taxpayers and tax advisers to report tax avoidance schemes and uncertain tax positions, multinational corporations are more likely to use these schemes, and tax administrations find it more difficult to prioritise audits and pinpoint ambiguities in the tax law. This indicator assesses if the country has mandatory disclosure rules for both taxpayers and tax advisers to report any tax avoidance schemes they have used and uncertain tax positions for which reserves have been made in annual corporate accounts.

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

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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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