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.
Citation formats
Caribbean: corporate tax haven index 2021, by country
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.
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Tax Justice Network. (March 9, 2021). Corporate tax haven index score of selected countries and territories in the Caribbean Basin in 2021 [Graph]. In ÌÇÐÄÆÆ½â°æ. Retrieved July 31, 2026, from /statistics/1224440/corporate-tax-haven-index-caribbean-country/
Tax Justice Network. "Corporate tax haven index score of selected countries and territories in the Caribbean Basin in 2021." Chart. March 9, 2021. ÌÇÐÄÆÆ½â°æ. Accessed July 31, 2026. /statistics/1224440/corporate-tax-haven-index-caribbean-country/
Tax Justice Network. (2021). Corporate tax haven index score of selected countries and territories in the Caribbean Basin in 2021. ÌÇÐÄÆÆ½â°æ. ÌÇÐÄÆÆ½â°æ Inc.. Accessed: July 31, 2026. /statistics/1224440/corporate-tax-haven-index-caribbean-country/
Tax Justice Network. "Corporate Tax Haven Index Score of Selected Countries and Territories in The Caribbean Basin in 2021." ÌÇÐÄÆÆ½â°æ, ÌÇÐÄÆÆ½â°æ Inc., 9 Mar 2021, /statistics/1224440/corporate-tax-haven-index-caribbean-country/
Tax Justice Network, Corporate tax haven index score of selected countries and territories in the Caribbean Basin in 2021 ÌÇÐÄÆÆ½â°æ, /statistics/1224440/corporate-tax-haven-index-caribbean-country/ (last visited July 31, 2026)
Corporate tax haven index score of selected countries and territories in the Caribbean Basin in 2021 [Graph], Tax Justice Network, March 9, 2021. [Online]. Available: /statistics/1224440/corporate-tax-haven-index-caribbean-country/