Botswana 59th as global tax haven
Friday, March 12, 2021
According to the Index, Botswana is responsible for 0.2% of the world’s corporate tax abuse risks. The CTHI is a ranking of jurisdictions most complicit in helping multinational corporations underpay corporate income tax. The CTHI thoroughly evaluates each jurisdiction’s tax and financial systems to create a clear picture of the world’s greatest enablers of global corporate tax abuse, and to highlight the laws and policies that policy makers can amend to reduce their jurisdiction’s enabling of corporate tax abuse. Jurisdictions are ranked by their CTHI value which is calculated by combining a jurisdiction’s Haven Score and Global Scale Weight.
A jurisdiction’s Haven Score is a measure of how much scope for corporate tax abuse the jurisdiction’s tax and financial systems allow and is assessed against 20 indicators.
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