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Caribbean: corporate tax haven index 2021, by country

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

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Source

Release date

March 2021

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.

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