Descriptive TE Data
This dimension assesses the information available in the report to identify and explain the nature of different TEs. It evaluates the extent to which the report specifies the policy objective(s) of TEs. Also, it analyses the availability of TE data with regard to the type of TE (tax credit, deduction etc.), beneficiairies, timeframes, and the legal basis under which TEs are granted.
67%
of countries disclose policy objectives for their TE provisions 18%
of jurisdictions disclose the number of beneficiaries by provision 38%
of jurisdictions do not include the legal references for their TEs
Best practices by region
Overall
Top 5 best scores
France
Greece
Moldova
Canada
Netherlands
