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.
