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.