Which jurisdictions are included in the CTHI?

The CTHI 2021 has included 6 additional countries in Latin America for a total of 70 jurisdictions. The other 64 are made up by the most well-known corporate tax havens, major financial centres, all countries in the EU and some in Africa as requested by grant conditions that funded this project. In the next publications of the  Corporate Tax Haven Index we hope to increase the number of covered jurisdictions.

Some people may be surprised to see countries such as Germany or the United States on our list. In truth, every country provides at least some facilities that help multinationals escape tax, so every country lies somewhere in the spectrum between aggressively allowing tax avoidance or preventing it as much as possible. Each jurisdiction in our index has a detailed country profile which includes all of a country’s assessment and scoring as well as sources and references, with a wealth of additional details. Users can also access our database to access and even download the underlying data for each country in excel format.