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.