Corporate Tax Haven Index
Our ranking of the countries most complicit in enabling multinational corporations to pay less tax than they should.
The Corporate Tax Haven Index (CTHI) ranks jurisdictions by their contribution to helping multinational corporations underpay corporate income tax. It identifies the world's biggest enablers of corporate tax abuse and provides policymakers with the evidence they need to understand and tackle it.
The CTHI is the first index to rank countries systematically by the extent to which their tax and financial systems are designed to enable multinational corporations to reduce their tax liabilities in other countries.
Key Features
- Ranking of major corporate tax havens
- Analysis of tax treaty networks
- Assessment of harmful tax practices
- Policy recommendations for reform