indicator
Tax Rulings and Extractive Industries' Contracts
Transparency gaps
About the indicator
When a country keeps hidden its specially negotiated arrangements with companies, including tax rulings it issues to companies and contracts it signs in the extractive industries, it gives large multinational corporations an unfair advantage, increases the risk of weakened financial, environmental and social obligations, may erode government revenue, and makes enforcement more difficult - especially when there are many hidden agreements and tax authorities don't have access to them. This indicator assesses if the country publishes online unilateral cross-border tax rulings and, where relevant, contracts in the extractive industries.
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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