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Tax Treaty Aggressiveness

Tax treaty aggressiveness

About the indicator

When a country agrees tax treaties with very low or zero tax rates with other countries, it allows multinational corporations to shift their profits out of countries where they operate, employ staff, or make sales, and underpay tax as a result. This indicator assesses the aggressiveness of a country's tax agreements with other countries by examining the withholding tax rates on dividends, interests and royalty payments.

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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