All countries's data by Info-Id (Excel)

Some parts of the database can be downloaded as Excel with some loss of functionality. Below you may download each of the 74 IDs that feed into the 20 Haven Indicators and which together constitute the jurisdiction’s Haven Score. Bear in mind that almost each of the 20 Haven Indicators is composed of several IDs. To learn more about the IDs included in each of the indicators, please consult the assessment logic included in the annex of the methodology or at the end of each of the 20 Haven Indicators.

Category 1 - Lowest Available Corporate Income Tax

  HI ID Text
1 LACIT 505 Statutory-CIT-Rate: What is the statutory CIT rate reported by the OECD (or alternatively by IBFD or KPMG)?
506 CIT-Rate-Correction-Size: What is the deviating CIT rate, if any, applicable to the largest companies in the jurisdiction?
507 CIT-Rate-Correction-Sector: What is the lowest deviating CIT rate, if any, applicable to companies in jurisdictions exempting a broad range of sectors (at least four full and/or eight partial exemptions)?
541 CIT-Rate-Correction-Regions: What is the lowest deviating CIT rate, if any, applicable in the political subdivision/subnational region with the lowest CIT rate?
542 CIT-Rate-Adjustment-Retention: What is the lowest deviating CIT rate, if any, applicable to distributed or retained profits?
543 CIT-Rate-Adjustment-Type: What is the lowest deviating CIT rate, if any, applicable to specific types of companies?
544 CIT-Rate-Adjustment-Territorial: What is the lowest deviating CIT rate, if any, applicable to active business income from foreign sources?
545 CIT-Rate-Adjustment-Rulings: What is the lowest deviating CIT rate, if any, derived from documented cross-border unilateral tax rulings issued by the authorities in the jurisdiction?

 

Category 2 - Loopholes and Gaps

  HI ID Text
2 Foreign Investment Income 552 Legal Person, Resident, Independent Party: Dividends
553 Legal Person, Resident: Interest
554 Legal Person, Resident: Royalties
555 Legal Person, Resident, Related Party: Dividends
3 Loss Utilisation 509 Loss Carry Backward: Does the jurisdiction allow loss carry backward?
510 Loss Carry Forward: Does the jurisdiction restrict loss carry forward independent of change of ownership?
4 Capital Gains 513 Domestic Securities Capital Gains Taxation: What is the lowest available capital gains tax rate arising from disposal of domestic securities applicable for large "for profit" companies which are tax resident in the jurisdiction?
514 Foreign Securities Capital Gains Taxation: What is the lowest available capital gains tax rate arising from disposal of foreign securities applicable for large "for profit" companies which are tax resident in the jurisdiction?
5 Sectoral Exemptions 524 Real Estate Investment (passive): Are there any (partial) tax exemptions applicable to collective investment companies investing in real estate?
525 Other Investment (passive): Are there any (partial) tax exemptions applicable to collective investment companies investing in assets other than real estate?
526 Extractives (active): Are there any (partial) tax exemptions applicable to companies active in the extractives sector (oil, gas, mining)?
527 Agriculture and farming (active): Are there any (partial) tax exemptions applicable to companies active in the agricultural and farming sector?
528 Manufacturing (active): Are there any (partial) tax exemptions applicable to companies active in the manufacturing sector?
529 Construction (active): Are there any (partial) tax exemptions applicable to companies active in the construction sector?
530 Infrastructures (active): Are there any (partial) tax exemptions applicable to companies active in the infrastructures sector?
531 Transportation and storage (active): Are there any (partial) tax exemptions applicable to companies active in the transportation and storage sector?
532 Distribution (active): Are there any (partial) tax exemptions applicable to companies active in the distribution sector?
533 Accomodation, food and recreation (active): Are there any (partial) tax exemptions applicable to companies active in the accomodation, food and recreation sector?
534 Information and telecom (active): Are there any (partial) tax exemptions applicable to companies active in the information and telecom sector?
535 IT services (active): Are there any (partial) tax exemptions applicable to companies active in the IT services sector?
536 Banking and insurance (active): Are there any (partial) tax exemptions applicable to companies active in the banking and insurance sector?
537 Professional and technical services (active): Are there any (partial) tax exemptions applicable to companies active in the professional and technical services sector?
538 Business services (active): Are there any (partial) tax exemptions applicable to companies active in the business services sector?
6 Economic Zones and Tax Holidays 501 EZ-Temporary-Partial: How many temporary (tax holidays) and partial tax exemptions are offered by the jurisdiction to companies established in economic zones or non-autonomous regions?
502 EZ-Temporary-Full: How many temporary (tax holidays) and full tax exemptions are offered by the jurisdiction to companies established in economic zones or non-autonomous regions?
503 EZ-Permanent-Partial: How many permanent and partial tax exemptions are offered by the jurisdiction to companies established in economic zones or non-autonomous regions?
504 EZ-Permanent-Full: How many permanent and full tax exemptions are offered by the jurisdiction to companies established in economic zones or non-autonomous regions?
539 NonEZ-Temporary-Partial: How many temporary (tax holidays) and partial tax exemptions are offered to companies established anywhere in the jurisdiction (except in economic zones or non-autonomous regions)?
540 NonEZ-Temporary-Full: How many temporary (tax holidays) and full tax exemptions are offered to companies established anywhere in the jurisdiction (except in economic zones or non-autonomous regions)?
7 Patent Boxes 515 Patent Box: Does the jurisdiction offer preferential tax treatment for income related to intellectual property?
8 Fictional Interest Deduction 516 Fictional Interest Deduction: Does the jurisdiction offer a scheme that allows deducting from the corporate income tax base a notional return on equity?

 

Category 3 - Transparency

  HI ID Text
9 Public Company Accounts 188 *Is there an obligation to keep accounting data?
189 *Are annual accounts submitted to a public authority?
201 *Are annual accounts available on a public online record (up to 10 €/US$/GBP)?
10 Public CBCR 318 *CBCR: Are companies listed on the national stock exchange or incorporated in the jurisdiction required to comply with a worldwide country-by-country reporting standard?
11 Robust Local Filing of CBCR 419 *CBCR: Is there a local filing requirement of a global country-by-country reporting file (according to OECD’s BEPS Action 13) by large corporate groups (with a worldwide turnover higher than 750 million Euro) and local subsidiaries of foreign groups?
12 Unilateral Cross-Border Tax Rulings 363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice?
421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not?
561 *Mining contracts in law: Are all extractive industries mining contracts required by law to be disclosed?
562 *Mining contracts in practice: Are all extractive industries mining contracts published online in practice?
563 *Petroleum contracts in law: Are all extractive industries petroleum contracts required by law to be disclosed?
564 *Petroleum contracts in practice: Are all extractive industries petroleum contracts published online in practice?
13 Reporting of Tax Avoidance Schemes 403 *Taxpayers reporting schemes: Are taxpayers required to report at least annually on certain tax avoidance schemes they have used?
404 *Tax advisers reporting schemes: Are tax advisers (who help companies and individuals to prepare tax returns) required to report at least annually on certain tax avoidance schemes they have sold/marketed (if applicable)?
405 *Taxpayers reporting uncertain tax positions: Are taxpayers required to report at least annually on details of uncertain tax positions for which reserves have been created in the annual accounts?
406 *Tax advisers reporting uncertain tax positions: Are tax advisers required to report at least annually on details of uncertain tax positions for which reserves have been created in the annual accounts of the companies they advised?
14 Tax Court Transparency 407 *Are all court proceedings on criminal tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules?
408 *Are all court proceedings on civil tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules?
409 *Is the full text of judgements / verdicts issued by criminal tax courts published online for free, or for a cost of up to 10 €/US$/GBP??
410 *Is the full text of judgements / verdicts issued by civil tax courts published online for free, or for a cost of up to 10 €/US$/GBP?

 

Category 4 - Anti-Avoidance

  HI ID Text
15 Deduction Limitation of Interest Payments 517 Outbound intra-group interest deduction limitation: Does the jurisdiction restrict or disallow deducting from the corporate income tax base interest paid to non-resident group affiliates?
518 Group ratio rule: Does the jurisdiction apply a group ratio rule opt-in alongside fixed ratio limitations on interest deduction?
519 Financial undertaking exclusion: Does the jurisdiction apply a financial undertaking exclusion alongside fixed ratio limitations on interest deduction?
16 Deduction Limitation of Royalty Payments 520 Outbound intra-group royalty deduction limitation: Does the jurisdiction restrict or disallow deducting from the corporate income tax base royalties paid to non-resident group affiliates?
17 Deduction Limitation of Service Payments 521 Outbound intra-group services deduction limitation: Does the jurisdiction restrict or disallow deducting from the corporate income tax base payments for management, technical, legal or accounting services paid to non-resident group affiliates?
18 Withholding Taxes on Dividend Payments 508 Dividend-Related Party Payment: What is the (lowest) applicable unilateral cross-border withholding tax rate for outgoing dividend payments to a related party?
19 Controlled Foreign Company Rules 522 CFC-Rules: Does the jurisdiction apply robust non-transactional CFC rules?

 

Category 5 - Double Tax Treaty Aggressiveness

  HI ID Text
20 Treaty Aggressiveness 571 Aggregate-Aggressiveness: What is the scaled value of all negative differentials between the assessed jurisdiction's treaty withholding rates on all three payment types (dividend, interest and royalty) and those of its treaty partner jurisdiction.