• Corporate tax haven index in the Caribbean

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Six territories in the Caribbean Basin received the highest corporate tax haven index score in 2021, at 100 points. These were the British Virgin Islands, the Cayman Islands, Bermuda, the Bahamas, the Turks and Caicos Islands, and Anguilla. The index is constructed to reflect how much a country’s laws, policies, tax and financial systems enable corporate tax abuse. The higher the score, the more a jurisdiction enables companies to abuse tax laws.

Corporate tax haven index score of selected countries and territories in the Caribbean Basin in 2021

Characteristic	Score
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Release date

March 2021

More information

Region

LAC

Survey time period

2021

Special properties

the higher the score, the more a country enables tax abuse

Supplementary notes

The corporate tax haven index ranks countries by first giving each country’s tax and financial systems a score based on how intensely they’ve been programmed to enable corporations to abuse tax. The more a country’s laws and policies program a country’s tax and financial systems to enable corporate tax abuse, the higher a corporate tax haven score a country gets.

Countries’ corporate tax haven scores are scored across 20 indicators, each composed of several sub-indicators that look at the presence or absence of specific laws and policies, as well as specific combinations of laws and policies, that enable corporate tax abuse.