Methodology and Scope
This dimension analyses the extent to which TE reports cover all TEs applied at the national level, the level of specification of the reference benchmark system against which TEs are assessed, and the method(s) used to calculate revenue forgone.
15%
of countries state that the TE report covers all existing TEs 1 in 2
jurisdictions does not cover all taxes in their TE report 50%
of jurisdictions do not adequately explain their benchmark tax system
Best practices by region
Overall
Top 5 best scores
Indonesia
Canada
Chile
Guinea
Korea, Republic of
