{"generated_at":"2026-08-26T00:56:29.801Z","source":"https://taxauthorityindex.com","license":"CC BY 4.0 (compilation); underlying sources as cited per row","count":1035,"rows":[{"iso3":"ALB","country":"Albania","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ALB","country":"Albania","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ALB","country":"Albania","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Albania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident individuals are taxed on all sources of income in and outside the territory of Albania, while non-resident individuals are taxed on income generated only in the territory of Albania.","source_url":"https://taxsummaries.pwc.com/albania/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Albania","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.159Z"},{"iso3":"ALB","country":"Albania","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ALB","country":"Albania","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ALB","country":"Albania","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ALB","country":"Albania","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AND","country":"Andorra","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AND","country":"Andorra","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AND","country":"Andorra","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AGO","country":"Angola","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AGO","country":"Angola","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AGO","country":"Angola","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AGO","country":"Angola","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AIA","country":"Anguilla","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AIA","country":"Anguilla","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ATG","country":"Antigua and Barbuda","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ATG","country":"Antigua and Barbuda","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ATG","country":"Antigua and Barbuda","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ATG","country":"Antigua and Barbuda","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARG","country":"Argentina","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARG","country":"Argentina","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARG","country":"Argentina","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Has adhered to the Joint Statement on the CARF (intent to transpose it and commence exchanges by 2027) but is not yet in the Global Forum's formal commitment list (as of 17 June 2025).","evidence_quote":"CARF that have not yet committed to implement the CARF (6) Argentina 1 , Australia 1","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.256Z"},{"iso3":"ARG","country":"Argentina","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Argentina taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individuals resident in Argentina are taxable on worldwide income and may obtain a foreign tax credit for taxes paid on income from foreign sources. Non-residents and foreign beneficiaries are only taxable on their Argentine-source income.","source_url":"https://taxsummaries.pwc.com/argentina/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Argentina","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.160Z"},{"iso3":"ARG","country":"Argentina","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARG","country":"Argentina","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARG","country":"Argentina","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARG","country":"Argentina","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARM","country":"Armenia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARM","country":"Armenia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARM","country":"Armenia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Armenia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Residents are liable for tax on their worldwide income. Non-residents are liable for tax only on their Armenian-source income.","source_url":"https://taxsummaries.pwc.com/armenia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Armenia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.161Z"},{"iso3":"ARM","country":"Armenia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARM","country":"Armenia","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARM","country":"Armenia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARM","country":"Armenia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ABW","country":"Aruba","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ABW","country":"Aruba","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ABW","country":"Aruba","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ABW","country":"Aruba","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ABW","country":"Aruba","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUS","country":"Australia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUS","country":"Australia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUS","country":"Australia","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Australia is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.042Z"},{"iso3":"AUS","country":"Australia","power":"exit_tax","power_title":"Exit tax on individuals","status":"yes_law","summary":"Ceasing Australian tax residence is a CGT event (I1, s104-160 ITAA 1997): unrealised gains on most non-taxable-Australian-property assets are deemed disposed of on departure.","evidence_quote":"happens if you stop being an Australian resident","source_url":"http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s104.160.html","source_title":"ITAA 1997 s 104-160 — CGT event I1 (AustLII)","source_tier":"professional","verify_status":"verified_ladder","verified_at":"2026-08-25T08:11:39.047Z"},{"iso3":"AUS","country":"Australia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Australia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"A resident individual is subject to Australian income tax on a worldwide basis, i.e. income from both Australian and foreign sources (except for certain foreign income and gains of temporary residents; see Capital gains under the Income determination section for more information ). A non-resident individual is liable to Australian income tax only on income (other than interest, royalties, and dividends, which are generally subject to withholding tax WHT) derived from sources in Australia, and certain statutory income that is taxable on a basis other than source (e.g. certain capital gains).","source_url":"https://taxsummaries.pwc.com/australia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Australia","source_tier":null,"verify_status":"verified","verified_at":"2026-08-25T08:11:39.161Z"},{"iso3":"AUS","country":"Australia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUS","country":"Australia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 2\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUS","country":"Australia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUT","country":"Austria","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUT","country":"Austria","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUT","country":"Austria","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.207Z"},{"iso3":"AUT","country":"Austria","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.218Z"},{"iso3":"AUT","country":"Austria","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Austria taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"All individuals resident in Austria are subject to Austrian income tax on their worldwide income, including income from trade or business, profession, employment, investments, and property. Non-residents are taxed on income from certain sources in Austria only.","source_url":"https://taxsummaries.pwc.com/austria/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Austria","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.162Z"},{"iso3":"AUT","country":"Austria","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUT","country":"Austria","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUT","country":"Austria","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AUT","country":"Austria","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AZE","country":"Azerbaijan","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AZE","country":"Azerbaijan","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AZE","country":"Azerbaijan","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"sdictions undertaking first exchanges by 2027 (52) Austria, Azerbaijan, Belgium","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.231Z"},{"iso3":"AZE","country":"Azerbaijan","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AZE","country":"Azerbaijan","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AZE","country":"Azerbaijan","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"AZE","country":"Azerbaijan","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BHS","country":"Bahamas, The","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"dom. Jurisdictions undertaking first exchanges by 2028 (17) Bahamas, Barbados","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.250Z"},{"iso3":"BHS","country":"Bahamas, The","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BHS","country":"Bahamas, The","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BHS","country":"Bahamas, The","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BHR","country":"Bahrain","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BHR","country":"Bahrain","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BHR","country":"Bahrain","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BGD","country":"Bangladesh","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BGD","country":"Bangladesh","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Bangladesh taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Taxation of individuals in Bangladesh is primarily based on their residential status in the relevant tax year.","source_url":"https://taxsummaries.pwc.com/bangladesh/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Bangladesh","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.162Z"},{"iso3":"BGD","country":"Bangladesh","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRB","country":"Barbados","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRB","country":"Barbados","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRB","country":"Barbados","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"sdictions undertaking first exchanges by 2028 (17) Bahamas, Barbados, British Virgin Islands","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.250Z"},{"iso3":"BRB","country":"Barbados","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Barbados taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"An individual who is both resident and domiciled in Barbados is taxed on one's worldwide income.","source_url":"https://taxsummaries.pwc.com/barbados/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Barbados","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.163Z"},{"iso3":"BRB","country":"Barbados","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRB","country":"Barbados","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRB","country":"Barbados","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BLR","country":"Belarus","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BLR","country":"Belarus","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEL","country":"Belgium","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEL","country":"Belgium","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEL","country":"Belgium","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.208Z"},{"iso3":"BEL","country":"Belgium","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.219Z"},{"iso3":"BEL","country":"Belgium","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Belgium taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Belgium taxes its residents on their worldwide income, irrespective of their nationality. Residents of Belgium are taxable on their worldwide income, while non-residents are only taxable on Belgian-source income.","source_url":"https://taxsummaries.pwc.com/belgium/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Belgium","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.163Z"},{"iso3":"BEL","country":"Belgium","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEL","country":"Belgium","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 2\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEL","country":"Belgium","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEL","country":"Belgium","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BLZ","country":"Belize","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BLZ","country":"Belize","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BLZ","country":"Belize","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BLZ","country":"Belize","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BLZ","country":"Belize","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BLZ","country":"Belize","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEN","country":"Benin","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEN","country":"Benin","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEN","country":"Benin","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEN","country":"Benin","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEN","country":"Benin","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BEN","country":"Benin","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BMU","country":"Bermuda","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BMU","country":"Bermuda","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Belgium, Bermuda, Brazil","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.231Z"},{"iso3":"BMU","country":"Bermuda","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BMU","country":"Bermuda","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BMU","country":"Bermuda","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BMU","country":"Bermuda","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BTN","country":"Bhutan","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BTN","country":"Bhutan","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BTN","country":"Bhutan","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BOL","country":"Bolivia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BOL","country":"Bolivia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Bolivia taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Bolivia taxes individuals only on their Bolivian-source income, regardless of their nationality/residence.","source_url":"https://taxsummaries.pwc.com/bolivia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Bolivia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.163Z"},{"iso3":"BOL","country":"Bolivia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BIH","country":"Bosnia and Herzegovina","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BIH","country":"Bosnia and Herzegovina","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Bosnia and Herzegovina taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"In the Federation of Bosnia and Herzegovina, personal income tax (PIT) payers are considered to be: Residents, subjecting them to tax on their worldwide income.","source_url":"https://taxsummaries.pwc.com/bosnia-and-herzegovina/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Bosnia and Herzegovina","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.164Z"},{"iso3":"BIH","country":"Bosnia and Herzegovina","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BIH","country":"Bosnia and Herzegovina","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BIH","country":"Bosnia and Herzegovina","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BWA","country":"Botswana","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BWA","country":"Botswana","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Botswana taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"The Botswana tax system operates on a territorial basis, and income is taxable in Botswana if the source is within Botswana.","source_url":"https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Botswana","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.164Z"},{"iso3":"BWA","country":"Botswana","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BWA","country":"Botswana","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BWA","country":"Botswana","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRA","country":"Brazil","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRA","country":"Brazil","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRA","country":"Brazil","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Bermuda, Brazil, Bulgaria","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.232Z"},{"iso3":"BRA","country":"Brazil","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Brazil taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Residents of Brazil are taxed on their worldwide income, and non-residents are taxed exclusively at source on their Brazilian-sourced income.","source_url":"https://taxsummaries.pwc.com/brazil/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Brazil","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.165Z"},{"iso3":"BRA","country":"Brazil","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRA","country":"Brazil","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRA","country":"Brazil","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRA","country":"Brazil","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VGB","country":"British Virgin Islands","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Barbados, British Virgin Islands, Costa Rica","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.251Z"},{"iso3":"VGB","country":"British Virgin Islands","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VGB","country":"British Virgin Islands","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VGB","country":"British Virgin Islands","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRN","country":"Brunei Darussalam","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRN","country":"Brunei Darussalam","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRN","country":"Brunei Darussalam","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BRN","country":"Brunei Darussalam","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BGR","country":"Bulgaria","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BGR","country":"Bulgaria","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BGR","country":"Bulgaria","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.208Z"},{"iso3":"BGR","country":"Bulgaria","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.219Z"},{"iso3":"BGR","country":"Bulgaria","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Bulgaria taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Bulgarian tax residents are taxed on their worldwide income. Non-residents are taxed in Bulgaria only on their Bulgarian-source income","source_url":"https://taxsummaries.pwc.com/bulgaria/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Bulgaria","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.165Z"},{"iso3":"BGR","country":"Bulgaria","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BGR","country":"Bulgaria","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BGR","country":"Bulgaria","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BGR","country":"Bulgaria","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BFA","country":"Burkina Faso","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BFA","country":"Burkina Faso","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BFA","country":"Burkina Faso","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BFA","country":"Burkina Faso","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BFA","country":"Burkina Faso","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BFA","country":"Burkina Faso","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BDI","country":"Burundi","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"BDI","country":"Burundi","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CPV","country":"Cabo Verde","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CPV","country":"Cabo Verde","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Cabo Verde taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Cabo Verdean tax resident individuals are subject to personal income tax (PIT) on a worldwide basis (i.e. resident individuals are subject to tax on all income, regardless of whether it is earned within the Cabo Verdean territory or overseas).","source_url":"https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Cabo Verde","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.166Z"},{"iso3":"CPV","country":"Cabo Verde","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CPV","country":"Cabo Verde","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CPV","country":"Cabo Verde","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CPV","country":"Cabo Verde","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KHM","country":"Cambodia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KHM","country":"Cambodia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KHM","country":"Cambodia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Cambodia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"A Cambodian resident's worldwide salary is subject to Cambodia salary tax, while non-residents are taxed on Cambodian-sourced salary.","source_url":"https://taxsummaries.pwc.com/cambodia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Cambodia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.166Z"},{"iso3":"CMR","country":"Cameroon","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CMR","country":"Cameroon","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Cameroon, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"All persons with a fiscal domicile in Cameroon shall, in principle, be taxed on their worldwide revenue by Cameroon.","source_url":"https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Cameroon, Republic of","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.194Z"},{"iso3":"CMR","country":"Cameroon","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CMR","country":"Cameroon","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CMR","country":"Cameroon","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CMR","country":"Cameroon","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CAN","country":"Canada","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CAN","country":"Canada","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CAN","country":"Canada","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"Part XX of the Income Tax Act (in force 2024, based on the OECD model rules) requires digital platform operators to collect, verify and report seller information to the CRA annually.","evidence_quote":"This information needs to be verified and reported to the Canada Revenue Agency (CRA) annually","source_url":"https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/reporting-rules-digital-platforms.html","source_title":"Canada Revenue Agency — Reporting Rules for Digital Platforms","source_tier":"official","verify_status":"verified_ladder","verified_at":"2026-08-25T08:11:39.048Z"},{"iso3":"CAN","country":"Canada","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Canada is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.042Z"},{"iso3":"CAN","country":"Canada","power":"exit_tax","power_title":"Exit tax on individuals","status":"yes_law","summary":"Leaving Canada triggers a deemed disposition of most property at fair market value — the departure tax.","evidence_quote":"and you may have to report a capital gain (also known as departure tax)","source_url":"https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/leaving-canada-emigrants.html","source_title":"Canada Revenue Agency — Leaving Canada (emigrants)","source_tier":"official","verify_status":"verified_ladder","verified_at":"2026-08-25T08:11:39.047Z"},{"iso3":"CAN","country":"Canada","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Canada taxes worldwide income only while an individual is resident in Canada.","evidence_quote":"Individuals resident in Canada for only part of a year are taxable in Canada on worldwide income only for the period during which they were resident.","source_url":"https://taxsummaries.pwc.com/canada/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Canada","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.036Z"},{"iso3":"CAN","country":"Canada","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CAN","country":"Canada","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 2\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CAN","country":"Canada","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CYM","country":"Cayman Islands","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Canada, Cayman Islands, Colombia","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.233Z"},{"iso3":"CYM","country":"Cayman Islands","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CYM","country":"Cayman Islands","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CYM","country":"Cayman Islands","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CAF","country":"Central African Republic","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CAF","country":"Central African Republic","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TCD","country":"Chad","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TCD","country":"Chad","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Chad taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"An individual with residence in Chad is subject to personal income tax (PIT) on worldwide income. A non-resident individual in Chad is subject to PIT on the income stemming from activities in Chad.","source_url":"https://taxsummaries.pwc.com/chad/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Chad","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.167Z"},{"iso3":"TCD","country":"Chad","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHL","country":"Chile","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHL","country":"Chile","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHL","country":"Chile","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Chile taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Chile taxes its individuals resident or domiciled in Chile on worldwide income.","source_url":"https://taxsummaries.pwc.com/chile/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Chile","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.167Z"},{"iso3":"CHL","country":"Chile","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHL","country":"Chile","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHL","country":"Chile","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHL","country":"Chile","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHN","country":"China","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Golden Tax System Phase IV moves China from 'managing tax through invoice' to managing tax through big data, integrating and analysing taxpayer data across agencies.","evidence_quote":"Chinese tax authorities hope to collect, integrate, and analyze tax-related data from more fields","source_url":"https://www.china-briefing.com/news/chinas-golden-tax-system-phase-iv-an-explainer/","source_title":"China Briefing — China's Golden Tax System Phase IV: An Explainer","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.035Z"},{"iso3":"CHN","country":"China","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHN","country":"China","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"A 2022 joint guideline (Cyberspace Administration, State Taxation Administration, SAMR) requires livestreaming platforms to report streamer earnings to authorities every six months; 169 online influencers were audited in 2024 with ~RMB 900 million recovered.","evidence_quote":"requires livestreaming platforms to report earnings of profit-generating streamers every six months","source_url":"https://www.sixthtone.com/news/1016914","source_title":"Sixth Tone — Scroll, Sell, Evade: China Recovers Millions in Taxes From Streamers","source_tier":"press","verify_status":"verified","verified_at":"2026-08-25T08:11:39.044Z"},{"iso3":"CHN","country":"China","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"China, People's Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Residents are generally subject to China individual income tax (IIT) on their worldwide income. Non-residents are generally taxed in China on their China-source income only","source_url":"https://taxsummaries.pwc.com/peoples-republic-of-china/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — China, People's Republic of","source_tier":null,"verify_status":"verified","verified_at":"2026-08-25T08:11:39.191Z"},{"iso3":"CHN","country":"China","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHN","country":"China","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHN","country":"China","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COL","country":"Colombia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COL","country":"Colombia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COL","country":"Colombia","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Cayman Islands, Colombia, Croatia","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.234Z"},{"iso3":"COL","country":"Colombia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COL","country":"Colombia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COL","country":"Colombia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COL","country":"Colombia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COD","country":"Congo, Dem. Rep.","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COD","country":"Congo, Dem. Rep.","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COD","country":"Congo, Dem. Rep.","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COD","country":"Congo, Dem. Rep.","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COG","country":"Congo, Rep.","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COG","country":"Congo, Rep.","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Congo, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"The Republic of Congo taxes its residents on their worldwide income and taxes non-residents on their Congolese income.","source_url":"https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Congo, Republic of","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.195Z"},{"iso3":"COG","country":"Congo, Rep.","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COG","country":"Congo, Rep.","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COG","country":"Congo, Rep.","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COG","country":"Congo, Rep.","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COK","country":"Cook Islands","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"COK","country":"Cook Islands","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CRI","country":"Costa Rica","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CRI","country":"Costa Rica","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CRI","country":"Costa Rica","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"British Virgin Islands, Costa Rica, Hong Kong (China)","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.251Z"},{"iso3":"CRI","country":"Costa Rica","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Costa Rica taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Income taxes on individuals in Costa Rica are levied on local income irrespective of nationality and resident status.","source_url":"https://taxsummaries.pwc.com/costa-rica/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Costa Rica","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.167Z"},{"iso3":"CRI","country":"Costa Rica","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CRI","country":"Costa Rica","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CRI","country":"Costa Rica","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CRI","country":"Costa Rica","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CIV","country":"Cote d'Ivoire","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CIV","country":"Cote d'Ivoire","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CIV","country":"Cote d'Ivoire","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Ivory Coast (Côte d'Ivoire) taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Côte d'Ivoire taxes residents on their worldwide income.","source_url":"https://taxsummaries.pwc.com/ivory-coast/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire)","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.178Z"},{"iso3":"CIV","country":"Cote d'Ivoire","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CIV","country":"Cote d'Ivoire","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CIV","country":"Cote d'Ivoire","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CIV","country":"Cote d'Ivoire","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HRV","country":"Croatia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HRV","country":"Croatia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HRV","country":"Croatia","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.209Z"},{"iso3":"HRV","country":"Croatia","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.219Z"},{"iso3":"HRV","country":"Croatia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Croatia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident taxpayers are subject to worldwide taxation in Croatia. Non-resident taxpayers are liable to pay tax in Croatia on Croatian-source income.","source_url":"https://taxsummaries.pwc.com/croatia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Croatia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.168Z"},{"iso3":"HRV","country":"Croatia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HRV","country":"Croatia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HRV","country":"Croatia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HRV","country":"Croatia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CUB","country":"Cuba","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CUB","country":"Cuba","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CUB","country":"Cuba","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CUW","country":"Curacao","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CUW","country":"Curacao","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CUW","country":"Curacao","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CYP","country":"Cyprus","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CYP","country":"Cyprus","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CYP","country":"Cyprus","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.209Z"},{"iso3":"CYP","country":"Cyprus","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.220Z"},{"iso3":"CYP","country":"Cyprus","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Cyprus taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Cyprus PIT is imposed on the worldwide income of individuals who are tax residents in Cyprus. Individuals who are not tax residents of Cyprus are taxed only on certain types of income accrued or derived from sources in Cyprus.","source_url":"https://taxsummaries.pwc.com/cyprus/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Cyprus","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.168Z"},{"iso3":"CYP","country":"Cyprus","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CZE","country":"Czechia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CZE","country":"Czechia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CZE","country":"Czechia","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.209Z"},{"iso3":"CZE","country":"Czechia","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.220Z"},{"iso3":"CZE","country":"Czechia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Czech Republic taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Czech tax residents are generally subject to Czech income tax on their worldwide income. Tax non-residents are generally taxed only on income considered Czech-source income.","source_url":"https://taxsummaries.pwc.com/czech-republic/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Czech Republic","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.169Z"},{"iso3":"CZE","country":"Czechia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CZE","country":"Czechia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 2\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CZE","country":"Czechia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CZE","country":"Czechia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DNK","country":"Denmark","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DNK","country":"Denmark","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DNK","country":"Denmark","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.210Z"},{"iso3":"DNK","country":"Denmark","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Denmark is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.040Z"},{"iso3":"DNK","country":"Denmark","power":"exit_tax","power_title":"Exit tax on individuals","status":"yes_law","summary":"Denmark applies exit taxation to residents leaving with assets (shares, options, bonds, certain pensions), with asset-specific rules.","evidence_quote":"Exit taxation applies for individuals who have been considered as resident and tax treaty resident in Denmark","source_url":"https://taxsummaries.pwc.com/denmark/individual/other-taxes","source_title":"PwC Worldwide Tax Summaries — Denmark","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.037Z"},{"iso3":"DNK","country":"Denmark","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Denmark taxes on the basis of residence (full tax liability for residents), not citizenship.","evidence_quote":"Individuals who are residents in Denmark are subject to full tax liability","source_url":"https://taxsummaries.pwc.com/denmark/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Denmark","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.037Z"},{"iso3":"DNK","country":"Denmark","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DNK","country":"Denmark","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 3\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DNK","country":"Denmark","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DJI","country":"Djibouti","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DJI","country":"Djibouti","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DMA","country":"Dominica","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DMA","country":"Dominica","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DMA","country":"Dominica","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DOM","country":"Dominican Republic","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DOM","country":"Dominican Republic","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Dominican Republic taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"The Dominican Republic follows a territorial concept for the determination of taxable income.","source_url":"https://taxsummaries.pwc.com/dominican-republic/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Dominican Republic","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.169Z"},{"iso3":"DOM","country":"Dominican Republic","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DOM","country":"Dominican Republic","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DOM","country":"Dominican Republic","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DOM","country":"Dominican Republic","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ECU","country":"Ecuador","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ECU","country":"Ecuador","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ECU","country":"Ecuador","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Ecuador taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Income generated abroad by Ecuador-resident individuals, local or foreign, is taxable.","source_url":"https://taxsummaries.pwc.com/ecuador/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Ecuador","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.169Z"},{"iso3":"ECU","country":"Ecuador","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"EGY","country":"Egypt, Arab Rep.","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Egypt taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individual income tax is imposed on the total net income of the resident individuals for income earned in Egypt, as well as the income earned outside Egypt for resident individuals whose centre of commercial, industrial, or professional activities is in Egypt. Also, tax is imposed on the income of non-resident individuals for their income earned in Egypt.","source_url":"https://taxsummaries.pwc.com/egypt/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Egypt","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.170Z"},{"iso3":"EGY","country":"Egypt, Arab Rep.","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"EGY","country":"Egypt, Arab Rep.","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"EGY","country":"Egypt, Arab Rep.","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SLV","country":"El Salvador","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SLV","country":"El Salvador","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"no_evidence_found","summary":"Identified by the OECD Global Forum as relevant to the CARF but not yet committed to implement it (as of 17 June 2025).","evidence_quote":"Australia 1 , El Salvador, India 2","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.257Z"},{"iso3":"SLV","country":"El Salvador","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"El Salvador taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"El Salvador taxes its citizens, residents, and non-residents on their income earned in the country and on other Salvadoran-source income.","source_url":"https://taxsummaries.pwc.com/el-salvador/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — El Salvador","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.170Z"},{"iso3":"SLV","country":"El Salvador","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GNQ","country":"Equatorial Guinea","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GNQ","country":"Equatorial Guinea","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Equatorial Guinea taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Residents are taxed on worldwide income, whereas non-residents are only taxed on their Equatorial Guinea-source income.","source_url":"https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Equatorial Guinea","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.170Z"},{"iso3":"GNQ","country":"Equatorial Guinea","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"EST","country":"Estonia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"EST","country":"Estonia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"EST","country":"Estonia","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.210Z"},{"iso3":"EST","country":"Estonia","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.221Z"},{"iso3":"EST","country":"Estonia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Estonia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"An individual who is a resident of Estonia is liable to tax on worldwide income, irrespective of the origin of the income. Non-residents are taxed on their Estonian-source income.","source_url":"https://taxsummaries.pwc.com/estonia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Estonia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.171Z"},{"iso3":"EST","country":"Estonia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"EST","country":"Estonia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"EST","country":"Estonia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"EST","country":"Estonia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SWZ","country":"Eswatini","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SWZ","country":"Eswatini","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SWZ","country":"Eswatini","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Eswatini taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Income tax is levied on all income derived from a source within or deemed to be within the country, irrespective of whether the recipient of the income is actually resident in Eswatini.","source_url":"https://taxsummaries.pwc.com/eswatini/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Eswatini","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.171Z"},{"iso3":"SWZ","country":"Eswatini","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SWZ","country":"Eswatini","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ETH","country":"Ethiopia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Ethiopia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Ethiopian resident individuals are taxed on their worldwide income. Non-residents are taxed on their Ethiopian-sourced income.","source_url":"https://taxsummaries.pwc.com/ethiopia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Ethiopia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.171Z"},{"iso3":"FRO","country":"Faroe Islands","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Estonia, Faroe Islands, Finland","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.236Z"},{"iso3":"FRO","country":"Faroe Islands","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FRO","country":"Faroe Islands","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FRO","country":"Faroe Islands","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FJI","country":"Fiji","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FJI","country":"Fiji","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FJI","country":"Fiji","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FJI","country":"Fiji","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FJI","country":"Fiji","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FIN","country":"Finland","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FIN","country":"Finland","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FIN","country":"Finland","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.211Z"},{"iso3":"FIN","country":"Finland","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.221Z"},{"iso3":"FIN","country":"Finland","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Finland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Finland taxes residents on their worldwide income.","source_url":"https://taxsummaries.pwc.com/finland/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Finland","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.172Z"},{"iso3":"FIN","country":"Finland","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FIN","country":"Finland","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FIN","country":"Finland","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FIN","country":"Finland","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FRA","country":"France","power":"social_media_monitoring","power_title":"Social media & open-web monitoring","status":"yes_law","summary":"Article 154 of the 2020 Finance Law lets the French tax and customs administrations collect and algorithmically exploit freely accessible data published on social networks and online platforms; the CNIL reviewed the scheme and a 2021 decree set its operating rules.","evidence_quote":"rendues publiques sur les réseaux sociaux ainsi que sur les plateformes de mise en relation par voie électronique","source_url":"https://www.cnil.fr/fr/projet-de-loi-de-finances-2020-publication-de-lavis-de-la-cnil","source_title":"CNIL — Avis sur l'expérimentation de collecte de données sur les plateformes en ligne","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.033Z"},{"iso3":"FRA","country":"France","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FRA","country":"France","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FRA","country":"France","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.211Z"},{"iso3":"FRA","country":"France","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"France is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.039Z"},{"iso3":"FRA","country":"France","power":"exit_tax","power_title":"Exit tax on individuals","status":"yes_law","summary":"Transferring tax residence out of France triggers tax on unrealised gains (plus-values latentes) for qualifying shareholders — the French exit tax.","evidence_quote":"Si vous transférez votre domicile fiscal hors de France, vous êtes imposable, sous certaines conditions, à l'impôt sur le revenu et aux prélèvements sociaux au titre de vos plus-values latentes","source_url":"https://www.impots.gouv.fr/particulier/questions/je-quitte-la-france-suis-je-concerne-par-lexit-tax","source_title":"impots.gouv.fr — Je quitte la France, suis-je concerné par l'Exit Tax ?","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.034Z"},{"iso3":"FRA","country":"France","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"France taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individuals, whether French or foreign nationals, who have their tax domicile in France are generally subject to personal income tax (PIT) on worldwide income unless excluded by a tax treaty. Individuals who are not domiciled in France (non-residents) are subject to tax only on their income arising in France or, in certain cases, on imputed income.","source_url":"https://taxsummaries.pwc.com/france/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — France","source_tier":null,"verify_status":"verified","verified_at":"2026-08-25T08:11:39.172Z"},{"iso3":"FRA","country":"France","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FRA","country":"France","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 4\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FRA","country":"France","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GAB","country":"Gabon","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GAB","country":"Gabon","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Gabon taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individuals who have their habitual residence abroad are liable to the IRPP for the whole of their revenues having origin in Gabon.","source_url":"https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Gabon","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.172Z"},{"iso3":"GAB","country":"Gabon","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GAB","country":"Gabon","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GAB","country":"Gabon","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GAB","country":"Gabon","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GMB","country":"Gambia, The","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GMB","country":"Gambia, The","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GMB","country":"Gambia, The","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GEO","country":"Georgia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GEO","country":"Georgia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GEO","country":"Georgia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Georgia taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident individuals are exempt from tax on income that does not have a Georgian source.","source_url":"https://taxsummaries.pwc.com/georgia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Georgia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.173Z"},{"iso3":"GEO","country":"Georgia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GEO","country":"Georgia","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GEO","country":"Georgia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GEO","country":"Georgia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DEU","country":"Germany","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DEU","country":"Germany","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DEU","country":"Germany","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"The Platform Tax Transparency Act (PStTG, implementing DAC7) obliges platform operators to report seller information to the German tax authority.","evidence_quote":"Meldende Plattformbetreiber haben die in § 14 genannten Informationen in Bezug auf den Meldezeitraum","source_url":"https://www.gesetze-im-internet.de/psttg/__13.html","source_title":"§13 PStTG — Meldepflicht (gesetze-im-internet.de)","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.034Z"},{"iso3":"DEU","country":"Germany","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Germany is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.039Z"},{"iso3":"DEU","country":"Germany","power":"exit_tax","power_title":"Exit tax on individuals","status":"yes_law","summary":"Germany's Wegzugsbesteuerung (§6 AStG) deems a disposal of substantial shareholdings when unlimited tax liability ends by moving away.","evidence_quote":"die Beendigung der unbeschränkten Steuerpflicht infolge der Aufgabe des Wohnsitzes oder des gewöhnlichen Aufenthalts","source_url":"https://www.gesetze-im-internet.de/astg/__6.html","source_title":"§6 AStG — Wegzugsbesteuerung (gesetze-im-internet.de)","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.034Z"},{"iso3":"DEU","country":"Germany","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Germany taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"All resident individuals are taxed on their worldwide income. Non-resident individuals are taxed (in case of investment and employment income usually by withholding) on German source income only.","source_url":"https://taxsummaries.pwc.com/germany/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Germany","source_tier":null,"verify_status":"verified","verified_at":"2026-08-25T08:11:39.173Z"},{"iso3":"DEU","country":"Germany","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DEU","country":"Germany","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"DEU","country":"Germany","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GHA","country":"Ghana","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GHA","country":"Ghana","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Ghana taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident individuals are taxed on their worldwide income, and, as such, foreign-sourced income is taxable.","source_url":"https://taxsummaries.pwc.com/ghana/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Ghana","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.174Z"},{"iso3":"GHA","country":"Ghana","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GIB","country":"Gibraltar","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Germany, Gibraltar, Greece","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.237Z"},{"iso3":"GIB","country":"Gibraltar","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Gibraltar taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Income tax is also charged on certain income accruing in, derived from, or received in any place other than Gibraltar by any person ordinarily resident in Gibraltar.","source_url":"https://taxsummaries.pwc.com/gibraltar/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Gibraltar","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.174Z"},{"iso3":"GIB","country":"Gibraltar","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GIB","country":"Gibraltar","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GIB","country":"Gibraltar","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRC","country":"Greece","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRC","country":"Greece","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRC","country":"Greece","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.212Z"},{"iso3":"GRC","country":"Greece","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.223Z"},{"iso3":"GRC","country":"Greece","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Greece taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Permanent residents are taxed on their worldwide income in Greece.","source_url":"https://taxsummaries.pwc.com/greece/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Greece","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.174Z"},{"iso3":"GRC","country":"Greece","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRC","country":"Greece","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRC","country":"Greece","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRC","country":"Greece","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRL","country":"Greenland","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Greenland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"An individual who is resident in Greenland is subject to full tax liability on one's worldwide income unless the individual is considered a resident of another country according to a double residence clause in a relevant double taxation treaty (DTT).","source_url":"https://taxsummaries.pwc.com/greenland/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Greenland","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.175Z"},{"iso3":"GRL","country":"Greenland","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRL","country":"Greenland","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRL","country":"Greenland","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRD","country":"Grenada","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRD","country":"Grenada","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GRD","country":"Grenada","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GTM","country":"Guatemala","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GTM","country":"Guatemala","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GTM","country":"Guatemala","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Guatemala taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Guatemala taxes its citizens and resident or non-resident individuals on their compensation attributable to services rendered in Guatemala and on other Guatemalan-source income.","source_url":"https://taxsummaries.pwc.com/guatemala/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Guatemala","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.175Z"},{"iso3":"GTM","country":"Guatemala","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GTM","country":"Guatemala","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GIN","country":"Guinea","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GIN","country":"Guinea","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GNB","country":"Guinea-Bissau","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GUY","country":"Guyana","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GUY","country":"Guyana","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Guyana taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individuals who are resident in Guyana are subject to tax on their worldwide income. A non-resident individual is only liable to tax on income derived from Guyana.","source_url":"https://taxsummaries.pwc.com/guyana/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Guyana","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.175Z"},{"iso3":"GUY","country":"Guyana","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HTI","country":"Haiti","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HTI","country":"Haiti","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HND","country":"Honduras","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HND","country":"Honduras","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HND","country":"Honduras","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Honduras taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"The tax system in Honduras is based on a territorial concept of income.","source_url":"https://taxsummaries.pwc.com/honduras/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Honduras","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.176Z"},{"iso3":"HND","country":"Honduras","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HND","country":"Honduras","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HND","country":"Honduras","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HND","country":"Honduras","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HKG","country":"Hong Kong SAR, China","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HKG","country":"Hong Kong SAR, China","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HKG","country":"Hong Kong SAR, China","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Costa Rica, Hong Kong (China), Kenya","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.251Z"},{"iso3":"HKG","country":"Hong Kong SAR, China","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Hong Kong SAR taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Hong Kong SAR adopts a territorial basis of taxation.","source_url":"https://taxsummaries.pwc.com/hong-kong-sar/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Hong Kong SAR","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.176Z"},{"iso3":"HKG","country":"Hong Kong SAR, China","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HKG","country":"Hong Kong SAR, China","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HKG","country":"Hong Kong SAR, China","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HKG","country":"Hong Kong SAR, China","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HUN","country":"Hungary","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HUN","country":"Hungary","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HUN","country":"Hungary","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.212Z"},{"iso3":"HUN","country":"Hungary","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.223Z"},{"iso3":"HUN","country":"Hungary","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HUN","country":"Hungary","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HUN","country":"Hungary","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"HUN","country":"Hungary","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISL","country":"Iceland","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISL","country":"Iceland","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISL","country":"Iceland","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Guernsey, Iceland, Indonesia","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.238Z"},{"iso3":"ISL","country":"Iceland","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISL","country":"Iceland","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISL","country":"Iceland","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISL","country":"Iceland","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IND","country":"India","power":"social_media_monitoring","power_title":"Social media & open-web monitoring","status":"yes_law","summary":"The Income-tax Act 2025 (in force April 2026) lets tax authorities access an individual's 'virtual digital space' — including email and social media accounts — during search and seizure, overriding access codes.","evidence_quote":"The Bill retains these provisions and also allows authorities to gain access of a virtual digital space during search and seizure proceedings.","source_url":"https://prsindia.org/billtrack/the-income-tax-bill-2025","source_title":"PRS Legislative Research — The Income Tax Bill, 2025","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.035Z"},{"iso3":"IND","country":"India","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IND","country":"India","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IND","country":"India","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"India taxes by residential status (ROR/RNOR/NR), not citizenship.","evidence_quote":"the scope of taxation differs as per the residential status of an individual","source_url":"https://taxsummaries.pwc.com/india/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — India","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.036Z"},{"iso3":"IND","country":"India","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IND","country":"India","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IND","country":"India","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IDN","country":"Indonesia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IDN","country":"Indonesia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IDN","country":"Indonesia","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Iceland, Indonesia, Ireland","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.238Z"},{"iso3":"IDN","country":"Indonesia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Indonesia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"A tax resident is generally taxed on worldwide income, although this may be mitigated by the application of double taxation agreements (DTAs).","source_url":"https://taxsummaries.pwc.com/indonesia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Indonesia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.176Z"},{"iso3":"IDN","country":"Indonesia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IDN","country":"Indonesia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IDN","country":"Indonesia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IDN","country":"Indonesia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IRQ","country":"Iraq","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Iraq taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"All income derived from Iraq is subject to tax in Iraq regardless of the residence of the recipient.","source_url":"https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Iraq","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.177Z"},{"iso3":"IRL","country":"Ireland","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IRL","country":"Ireland","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IRL","country":"Ireland","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.213Z"},{"iso3":"IRL","country":"Ireland","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.223Z"},{"iso3":"IRL","country":"Ireland","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Ireland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Irish income tax is imposed on the worldwide income of an individual who is resident and domiciled in Ireland.","source_url":"https://taxsummaries.pwc.com/ireland/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Ireland","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.177Z"},{"iso3":"IRL","country":"Ireland","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IRL","country":"Ireland","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IRL","country":"Ireland","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IRL","country":"Ireland","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IMN","country":"Isle of Man","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Ireland, Isle of Man, Israel","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.239Z"},{"iso3":"IMN","country":"Isle of Man","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IMN","country":"Isle of Man","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"IMN","country":"Isle of Man","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISR","country":"Israel","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISR","country":"Israel","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISR","country":"Israel","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Isle of Man, Israel, Italy","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.240Z"},{"iso3":"ISR","country":"Israel","power":"exit_tax","power_title":"Exit tax on individuals","status":"yes_law","summary":"An exit/departure tax applies to individuals leaving Israel (PwC Worldwide Tax Summaries).","evidence_quote":"When an Israeli tax resident ceases to be an Israeli resident for tax purposes, the individual's assets shall be deemed to have been sold one day before the individual ceased being an Israeli resident.","source_url":"https://taxsummaries.pwc.com/israel/individual/income-determination","source_title":"PwC Worldwide Tax Summaries — Israel","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.178Z"},{"iso3":"ISR","country":"Israel","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Israel taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Israeli tax residents are taxable on their worldwide income. Non-resident individuals are subject to income tax on Israeli-source income and to capital gains tax on capital gains from assets situated in Israel","source_url":"https://taxsummaries.pwc.com/israel/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Israel","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.177Z"},{"iso3":"ISR","country":"Israel","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISR","country":"Israel","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISR","country":"Israel","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ISR","country":"Israel","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ITA","country":"Italy","power":"social_media_monitoring","power_title":"Social media & open-web monitoring","status":"no","summary":"The Agenzia delle Entrate officially denies any mass collection of social network data, stating Italian law does not permit acquiring data from social networks by such procedures and no such initiative has ever been adopted (May 2026 statement; Law 132/2025 also bars AI-generated administrative acts).","evidence_quote":"l’ordinamento italiano non prevede la possibilità di acquisire dati dai social network mediante tali procedure","source_url":"https://www.fisco7.it/2026/06/lagenzia-delle-entrate-chiarisce-nessun-monitoraggio-dei-social-tramite-ia/","source_title":"Fisco7 — L’Agenzia delle Entrate chiarisce: nessun monitoraggio dei social tramite IA","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.044Z"},{"iso3":"ITA","country":"Italy","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ITA","country":"Italy","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ITA","country":"Italy","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.213Z"},{"iso3":"ITA","country":"Italy","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Italy is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.041Z"},{"iso3":"ITA","country":"Italy","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ITA","country":"Italy","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ITA","country":"Italy","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JAM","country":"Jamaica","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JAM","country":"Jamaica","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JAM","country":"Jamaica","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JPN","country":"Japan","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JPN","country":"Japan","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JPN","country":"Japan","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Japan is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.043Z"},{"iso3":"JPN","country":"Japan","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Japan taxes by residence category (permanent / non-permanent resident / non-resident), not citizenship.","evidence_quote":"Non-permanent resident taxpayers are taxed on Japan-sourced income and foreign-source income only to the extent that it is paid in Japan or remitted to Japan.","source_url":"https://taxsummaries.pwc.com/japan/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Japan","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.036Z"},{"iso3":"JPN","country":"Japan","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JPN","country":"Japan","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 2\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JPN","country":"Japan","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JOR","country":"Jordan","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Jordan taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Any income incurred in or from Jordan, for any person, regardless of the place of payment, shall be subject to tax in Jordan.","source_url":"https://taxsummaries.pwc.com/jordan/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Jordan","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.178Z"},{"iso3":"JOR","country":"Jordan","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JOR","country":"Jordan","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"JOR","country":"Jordan","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KAZ","country":"Kazakhstan","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KAZ","country":"Kazakhstan","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Jersey, Kazakhstan, Korea","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.241Z"},{"iso3":"KAZ","country":"Kazakhstan","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Kazakhstan taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Kazakhstan tax residents are taxed on their worldwide income, whereas tax non-residents are taxed only on their Kazakhstan-source income.","source_url":"https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Kazakhstan","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.179Z"},{"iso3":"KAZ","country":"Kazakhstan","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KAZ","country":"Kazakhstan","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KAZ","country":"Kazakhstan","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KEN","country":"Kenya","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KEN","country":"Kenya","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KEN","country":"Kenya","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Hong Kong (China), Kenya, Malaysia","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.252Z"},{"iso3":"KEN","country":"Kenya","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Kenya taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident employees are taxed on worldwide earned income, in respect of any employment or services rendered in Kenya or outside Kenya. Residents are also taxed on any other income that has accrued in or is derived from Kenya. Non-resident employees are taxable only on their income earned from within Kenya or derived from Kenya.","source_url":"https://taxsummaries.pwc.com/kenya/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Kenya","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.179Z"},{"iso3":"KEN","country":"Kenya","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KEN","country":"Kenya","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KEN","country":"Kenya","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KEN","country":"Kenya","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KIR","country":"Kiribati","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KIR","country":"Kiribati","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KOR","country":"Korea, Rep.","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KOR","country":"Korea, Rep.","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KOR","country":"Korea, Rep.","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Kazakhstan, Korea, Latvia","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.241Z"},{"iso3":"KOR","country":"Korea, Rep.","power":"exit_tax","power_title":"Exit tax on individuals","status":"yes_law","summary":"An exit/departure tax applies to individuals leaving Korea, Republic of (PwC Worldwide Tax Summaries).","evidence_quote":"An exit tax applies to Korean residents who leave Korea for reasons such as immigration to a foreign country, provided certain conditions are met, including a minimum five-year residency period and classification as a large shareholder under the Individual Income Tax Law.","source_url":"https://taxsummaries.pwc.com/republic-of-korea/individual/other-taxes","source_title":"PwC Worldwide Tax Summaries — Korea, Republic of","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.195Z"},{"iso3":"KOR","country":"Korea, Rep.","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Korea, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"A resident is subject to income tax on all incomes derived from sources both within and outside Korea.","source_url":"https://taxsummaries.pwc.com/republic-of-korea/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Korea, Republic of","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.195Z"},{"iso3":"KOR","country":"Korea, Rep.","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KOR","country":"Korea, Rep.","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 2\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KOR","country":"Korea, Rep.","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"XKX","country":"Kosovo","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"XKX","country":"Kosovo","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Kosovo taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident taxpayers are taxed on foreign and Kosovo-source income. Non-resident taxpayers are taxed only on their Kosovo-source income.","source_url":"https://taxsummaries.pwc.com/kosovo/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Kosovo","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.180Z"},{"iso3":"KWT","country":"Kuwait","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KWT","country":"Kuwait","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KGZ","country":"Kyrgyz Republic","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KGZ","country":"Kyrgyz Republic","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LAO","country":"Lao PDR","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LAO","country":"Lao PDR","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LAO","country":"Lao PDR","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LVA","country":"Latvia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LVA","country":"Latvia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LVA","country":"Latvia","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.214Z"},{"iso3":"LVA","country":"Latvia","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.224Z"},{"iso3":"LVA","country":"Latvia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Latvia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Latvian residents are liable to Latvian income tax on their worldwide income. Non-residents are liable to income tax on their Latvian-source income.","source_url":"https://taxsummaries.pwc.com/latvia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Latvia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.180Z"},{"iso3":"LVA","country":"Latvia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LVA","country":"Latvia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LVA","country":"Latvia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LVA","country":"Latvia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LBN","country":"Lebanon","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Lebanon taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"According to the principle of territoriality, taxes on salaries are due in Lebanon if one of the following conditions is met: The beneficiary of the salary is resident in Lebanon, regardless of the source of funding. The services that triggered the income are executed on Lebanese territory or have contributed to the welfare of a company located in Lebanon, even though the source of funding is outside Lebanon. The source of funding is in Lebanon, regardless of where the beneficiary resides or where the effort was made.","source_url":"https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Lebanon","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.181Z"},{"iso3":"LSO","country":"Lesotho","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LSO","country":"Lesotho","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LSO","country":"Lesotho","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LBR","country":"Liberia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LBR","country":"Liberia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Liberia, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Gross income of a resident natural person includes all income from whatever source derived, such as wages, business profits, rents, dividends, and interest, unless specifically excluded by the Revenue Code.","source_url":"https://taxsummaries.pwc.com/republic-of-liberia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Liberia, Republic of","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.196Z"},{"iso3":"LBR","country":"Liberia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LBR","country":"Liberia","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LIE","country":"Liechtenstein","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Latvia, Liechtenstein, Lithuania","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.242Z"},{"iso3":"LIE","country":"Liechtenstein","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Liechtenstein taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"In principle, tax is levied on the resident taxpayer's worldwide earned income and net wealth. However, there are important items that are exempt from income tax, as described in other sections. Individuals without permanent or habitual residence within Liechtenstein can be subject to Liechtenstein income taxes only with respect to income from certain Liechtenstein sources.","source_url":"https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Liechtenstein","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.181Z"},{"iso3":"LIE","country":"Liechtenstein","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LIE","country":"Liechtenstein","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LIE","country":"Liechtenstein","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LTU","country":"Lithuania","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LTU","country":"Lithuania","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LTU","country":"Lithuania","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.214Z"},{"iso3":"LTU","country":"Lithuania","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.225Z"},{"iso3":"LTU","country":"Lithuania","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Lithuania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Worldwide income received by a Lithuanian tax resident is subject to PIT. However, only the following income sourced in Lithuania by a non-resident is subject to PIT:","source_url":"https://taxsummaries.pwc.com/lithuania/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Lithuania","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.181Z"},{"iso3":"LTU","country":"Lithuania","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LTU","country":"Lithuania","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 2\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LTU","country":"Lithuania","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LTU","country":"Lithuania","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LUX","country":"Luxembourg","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LUX","country":"Luxembourg","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LUX","country":"Luxembourg","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.214Z"},{"iso3":"LUX","country":"Luxembourg","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.225Z"},{"iso3":"LUX","country":"Luxembourg","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Luxembourg taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individual income tax is levied on the worldwide income of individuals residing in Luxembourg, as well as on Luxembourg-source income of non-residents.","source_url":"https://taxsummaries.pwc.com/luxembourg/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Luxembourg","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.182Z"},{"iso3":"LUX","country":"Luxembourg","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LUX","country":"Luxembourg","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LUX","country":"Luxembourg","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LUX","country":"Luxembourg","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MAC","country":"Macao SAR, China","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MAC","country":"Macao SAR, China","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Macau SAR taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Generally, professional tax is payable by anyone receiving income from employment services performed in Macau SAR or from a Macau employment, irrespective of the following: Where the income was received. The number of days spent in Macau SAR and where the services were performed. Whether the recipient is a resident or not. Whether the recipient is paid in money or in kind.","source_url":"https://taxsummaries.pwc.com/macau-sar/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Macau SAR","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.182Z"},{"iso3":"MAC","country":"Macao SAR, China","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MAC","country":"Macao SAR, China","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MAC","country":"Macao SAR, China","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDG","country":"Madagascar","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDG","country":"Madagascar","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDG","country":"Madagascar","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Madagascar taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"For IRSA purposes, an individual resident in Madagascar, either Malagasy or of a foreign nationality, is liable on worldwide income. For IR purposes, an individual who is not resident in Madagascar is liable only on income from Malagasy sources.","source_url":"https://taxsummaries.pwc.com/madagascar/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Madagascar","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.183Z"},{"iso3":"MDG","country":"Madagascar","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MWI","country":"Malawi","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MWI","country":"Malawi","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MYS","country":"Malaysia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MYS","country":"Malaysia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MYS","country":"Malaysia","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Kenya, Malaysia, Mongolia","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.252Z"},{"iso3":"MYS","country":"Malaysia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Malaysia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"An individual, whether tax resident or non-resident in Malaysia, is taxed on any income accruing in or derived from Malaysia. Resident individuals are also subject to tax on foreign-sourced income received in Malaysia","source_url":"https://taxsummaries.pwc.com/malaysia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Malaysia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.183Z"},{"iso3":"MYS","country":"Malaysia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MYS","country":"Malaysia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MYS","country":"Malaysia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MYS","country":"Malaysia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDV","country":"Maldives","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDV","country":"Maldives","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDV","country":"Maldives","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDV","country":"Maldives","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDV","country":"Maldives","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDV","country":"Maldives","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MLI","country":"Mali","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MLI","country":"Mali","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MLI","country":"Mali","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MLT","country":"Malta","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MLT","country":"Malta","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MLT","country":"Malta","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.215Z"},{"iso3":"MLT","country":"Malta","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.225Z"},{"iso3":"MLT","country":"Malta","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Malta taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Malta taxes individuals who are both domiciled and ordinarily resident in Malta on their worldwide income.","source_url":"https://taxsummaries.pwc.com/malta/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Malta","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.184Z"},{"iso3":"MLT","country":"Malta","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MLT","country":"Malta","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MLT","country":"Malta","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MLT","country":"Malta","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MHL","country":"Marshall Islands","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MHL","country":"Marshall Islands","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MHL","country":"Marshall Islands","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MRT","country":"Mauritania","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MRT","country":"Mauritania","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Mauritania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Mauritanian tax residents are taxable on their worldwide income. However, foreign income will not be taxable in Mauritania if the taxpayer can prove that such income has been taxed in another country. Non-residents are only taxed on their Mauritanian-source income.","source_url":"https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Mauritania","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.184Z"},{"iso3":"MRT","country":"Mauritania","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MRT","country":"Mauritania","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MRT","country":"Mauritania","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MRT","country":"Mauritania","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MUS","country":"Mauritius","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MUS","country":"Mauritius","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MUS","country":"Mauritius","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Mauritius taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident individuals are subject to Mauritian income tax on their worldwide income from all sources.","source_url":"https://taxsummaries.pwc.com/mauritius/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Mauritius","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.184Z"},{"iso3":"MUS","country":"Mauritius","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MUS","country":"Mauritius","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MUS","country":"Mauritius","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MUS","country":"Mauritius","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MEX","country":"Mexico","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MEX","country":"Mexico","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MEX","country":"Mexico","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Malta, Mexico, Netherlands","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.243Z"},{"iso3":"MEX","country":"Mexico","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Mexico taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident individuals are subject to Mexican income tax on their worldwide income, regardless of their nationality. Non-residents, including Mexican citizens who can prove residence for tax purposes in a foreign country, are taxed only on their Mexican-source income.","source_url":"https://taxsummaries.pwc.com/mexico/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Mexico","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.185Z"},{"iso3":"MEX","country":"Mexico","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MEX","country":"Mexico","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MEX","country":"Mexico","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MEX","country":"Mexico","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FSM","country":"Micronesia, Fed. Sts.","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"FSM","country":"Micronesia, Fed. Sts.","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDA","country":"Moldova","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDA","country":"Moldova","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDA","country":"Moldova","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Moldova taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Moldovan residents (both Moldovan citizens and foreigners) are subject to taxation for their income received during the fiscal period from any sources within the Republic of Moldova, as well as from sources outside the country for their work activity effectively performed in the Republic of Moldova (except income that is expressly tax exempt under the Moldovan law).","source_url":"https://taxsummaries.pwc.com/moldova/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Moldova","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.185Z"},{"iso3":"MDA","country":"Moldova","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MDA","country":"Moldova","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MCO","country":"Monaco","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MCO","country":"Monaco","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2025).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MCO","country":"Monaco","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNG","country":"Mongolia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNG","country":"Mongolia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNG","country":"Mongolia","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Malaysia, Mongolia, Nigeria","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.253Z"},{"iso3":"MNG","country":"Mongolia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNG","country":"Mongolia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNG","country":"Mongolia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNG","country":"Mongolia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNE","country":"Montenegro","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNE","country":"Montenegro","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Montenegro taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident individuals are subject to tax on their worldwide income from any source, whereas non-residents individuals are taxed on Montenegrin-sourced income.","source_url":"https://taxsummaries.pwc.com/montenegro/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Montenegro","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.186Z"},{"iso3":"MNE","country":"Montenegro","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNE","country":"Montenegro","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNE","country":"Montenegro","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MNE","country":"Montenegro","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MSR","country":"Montserrat","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MAR","country":"Morocco","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MAR","country":"Morocco","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Morocco taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individuals who have their tax residence in Morocco are subject to an IIT on their worldwide income. Individuals not having their tax residence in Morocco are subject to tax only on Moroccan-sourced income.","source_url":"https://taxsummaries.pwc.com/morocco/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Morocco","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.186Z"},{"iso3":"MAR","country":"Morocco","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MAR","country":"Morocco","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MAR","country":"Morocco","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MAR","country":"Morocco","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MOZ","country":"Mozambique","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MOZ","country":"Mozambique","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Mozambique taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Residents are taxed on their worldwide income. Non-residents are taxed on income arising in Mozambique.","source_url":"https://taxsummaries.pwc.com/mozambique/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Mozambique","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.186Z"},{"iso3":"MMR","country":"Myanmar","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Myanmar taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident nationals and foreigners are taxed on their worldwide income under the Myanmar Income Tax Act.","source_url":"https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Myanmar","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.187Z"},{"iso3":"NAM","country":"Namibia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NAM","country":"Namibia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NAM","country":"Namibia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Namibia, Republic of taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Namibia has a source-based tax system, which means that income from a source within Namibia or deemed to be within Namibia will be subject to tax in Namibia, unless a specific exemption is available.","source_url":"https://taxsummaries.pwc.com/republic-of-namibia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Namibia, Republic of","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.196Z"},{"iso3":"NAM","country":"Namibia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NAM","country":"Namibia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NAM","country":"Namibia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NRU","country":"Naoero","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NRU","country":"Naoero","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NRU","country":"Naoero","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NPL","country":"Nepal","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NPL","country":"Nepal","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NPL","country":"Nepal","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NLD","country":"Netherlands","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"The Belastingdienst publishes its risk-selection algorithms in the national algorithm register, including one that selects vehicle number plates for automatic number-plate recognition (ANPR) actions used to intercept debtors.","evidence_quote":"Dit algoritme selecteert kentekens van voertuigen die de Belastingdienst wil herkennen bij acties met automatische kentekenherkenning","source_url":"https://algoritmes.overheid.nl/nl/algoritme/pv20/231695/563499/653848/189378/25673438/risicoselectie-van-posten-met-kentekengegevens-ten-behoeve-van-de-anpractie","source_title":"Algoritmeregister (NL) — Risicoselectie van posten met kentekengegevens ten behoeve van de ANPR-actie, Belastingdienst","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.044Z"},{"iso3":"NLD","country":"Netherlands","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NLD","country":"Netherlands","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.215Z"},{"iso3":"NLD","country":"Netherlands","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"The Netherlands is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.041Z"},{"iso3":"NLD","country":"Netherlands","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Netherlands taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"The Netherlands taxes its residents on their worldwide income; non-residents are subject to tax only on income derived from specific sources in the Netherlands (mainly income from employment, director's fees, business income, and income from Dutch immovable property).","source_url":"https://taxsummaries.pwc.com/netherlands/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Netherlands","source_tier":null,"verify_status":"verified","verified_at":"2026-08-25T08:11:39.187Z"},{"iso3":"NLD","country":"Netherlands","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NLD","country":"Netherlands","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NLD","country":"Netherlands","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NCL","country":"New Caledonia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"New Caledonia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individuals, whether New Caledonian or foreign nationals, who have their tax domicile in New Caledonia are generally subject to personal income tax (PIT) on worldwide income (unless provided otherwise by a tax treaty between France and New Caledonia). Individuals who are not domiciled in New Caledonia (non-residents) are generally subject to tax only on their income arising in New Caledonia.","source_url":"https://taxsummaries.pwc.com/new-caledonia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — New Caledonia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.188Z"},{"iso3":"NZL","country":"New Zealand","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NZL","country":"New Zealand","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NZL","country":"New Zealand","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Netherlands, New Zealand, Norway","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.244Z"},{"iso3":"NZL","country":"New Zealand","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"New Zealand taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"A resident of New Zealand is subject to tax on worldwide income. A non-resident is subject to tax only on income from sources in New Zealand.","source_url":"https://taxsummaries.pwc.com/new-zealand/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — New Zealand","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.188Z"},{"iso3":"NZL","country":"New Zealand","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NZL","country":"New Zealand","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NZL","country":"New Zealand","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NZL","country":"New Zealand","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NIC","country":"Nicaragua","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Nicaragua taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Nicaragua taxes its citizens and all residents and non-residents on their income originating in Nicaragua.","source_url":"https://taxsummaries.pwc.com/nicaragua/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Nicaragua","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.188Z"},{"iso3":"NER","country":"Niger","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NGA","country":"Nigeria","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NGA","country":"Nigeria","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Mongolia, Nigeria, the Philippines","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.253Z"},{"iso3":"NGA","country":"Nigeria","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Nigeria taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individuals resident in Nigeria are taxed on their worldwide income.","source_url":"https://taxsummaries.pwc.com/nigeria/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Nigeria","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.189Z"},{"iso3":"NGA","country":"Nigeria","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NGA","country":"Nigeria","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NGA","country":"Nigeria","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NGA","country":"Nigeria","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NIU","country":"Niue","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MKD","country":"North Macedonia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MKD","country":"North Macedonia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"North Macedonia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Macedonian tax residents are taxed on their worldwide income. Non-residents are taxed on their income derived in the Macedonian territory.","source_url":"https://taxsummaries.pwc.com/north-macedonia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — North Macedonia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.189Z"},{"iso3":"MKD","country":"North Macedonia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MKD","country":"North Macedonia","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2025).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"MKD","country":"North Macedonia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NOR","country":"Norway","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NOR","country":"Norway","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NOR","country":"Norway","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Norway is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.040Z"},{"iso3":"NOR","country":"Norway","power":"exit_tax","power_title":"Exit tax on individuals","status":"yes_law","summary":"Norway's exit tax applies to individuals ceasing Norwegian tax residence with latent share gains above NOK 3 million; payable at once, in instalments over 12 years, or deferred with interest.","evidence_quote":"The exit taxation rules stipulate that if an individual is no longer considered a tax resident of Norway","source_url":"https://taxsummaries.pwc.com/norway/individual/other-taxes","source_title":"PwC Worldwide Tax Summaries — Norway","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.038Z"},{"iso3":"NOR","country":"Norway","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Norway taxes residents on worldwide income; non-residents only on Norwegian-source income.","evidence_quote":"Residents are liable to income tax on their worldwide income, whereas non-resident taxpayers are only subject to income tax on specific types of income from Norwegian sources.","source_url":"https://taxsummaries.pwc.com/norway/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Norway","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.038Z"},{"iso3":"NOR","country":"Norway","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NOR","country":"Norway","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"NOR","country":"Norway","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"OMN","country":"Oman","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Oman taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Tax residents (Omani citizens and expats) will be taxed on their worldwide taxable income. Non-resident Omani citizens will be taxed only on taxable income generated within Oman.","source_url":"https://taxsummaries.pwc.com/oman/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Oman","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.190Z"},{"iso3":"OMN","country":"Oman","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"OMN","country":"Oman","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"OMN","country":"Oman","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PAK","country":"Pakistan","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PAK","country":"Pakistan","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Pakistan taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Pakistan levies tax on its residents on their worldwide income. A non-resident individual is taxed only on Pakistan-source income, including income received or deemed to be received in Pakistan or deemed to accrue or arise in Pakistan.","source_url":"https://taxsummaries.pwc.com/pakistan/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Pakistan","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.190Z"},{"iso3":"PAK","country":"Pakistan","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PAK","country":"Pakistan","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PAK","country":"Pakistan","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PLW","country":"Palau","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PLW","country":"Palau","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PAN","country":"Panama","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PAN","country":"Panama","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"no_evidence_found","summary":"Identified by the OECD Global Forum as relevant to the CARF; commitment reported as in process (as of 17 June 2025).","evidence_quote":"India 2 , Panama 2 , and Viet Nam","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:05:27.010Z"},{"iso3":"PAN","country":"Panama","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Panama taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Panama's tax system is based on a territorial concept of income.","source_url":"https://taxsummaries.pwc.com/panama/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Panama","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.190Z"},{"iso3":"PAN","country":"Panama","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PAN","country":"Panama","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PAN","country":"Panama","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PAN","country":"Panama","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PNG","country":"Papua New Guinea","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PNG","country":"Papua New Guinea","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PNG","country":"Papua New Guinea","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PNG","country":"Papua New Guinea","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PNG","country":"Papua New Guinea","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PNG","country":"Papua New Guinea","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRY","country":"Paraguay","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRY","country":"Paraguay","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRY","country":"Paraguay","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Paraguay taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individuals with residence in Paraguay and/or abroad are taxable on Paraguayan-source income.","source_url":"https://taxsummaries.pwc.com/paraguay/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Paraguay","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.191Z"},{"iso3":"PRY","country":"Paraguay","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRY","country":"Paraguay","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRY","country":"Paraguay","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PER","country":"Peru","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PER","country":"Peru","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PER","country":"Peru","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Peru taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Domiciled individuals are subject to income tax on their worldwide income, whereas non-domiciled individuals are only taxed on their Peruvian-source income.","source_url":"https://taxsummaries.pwc.com/peru/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Peru","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.191Z"},{"iso3":"PER","country":"Peru","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PER","country":"Peru","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PER","country":"Peru","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PER","country":"Peru","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PHL","country":"Philippines","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PHL","country":"Philippines","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Nigeria, the Philippines, Saint Vincent and the Grenadines","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.253Z"},{"iso3":"PHL","country":"Philippines","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Philippines taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"The Philippines taxes its resident citizens on their worldwide income. Non-resident citizens and aliens, whether or not resident in the Philippines, are taxed only on income from sources within the Philippines.","source_url":"https://taxsummaries.pwc.com/philippines/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Philippines","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.192Z"},{"iso3":"PHL","country":"Philippines","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PHL","country":"Philippines","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"POL","country":"Poland","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"POL","country":"Poland","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"POL","country":"Poland","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.216Z"},{"iso3":"POL","country":"Poland","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.226Z"},{"iso3":"POL","country":"Poland","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Poland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Polish tax residents pay PIT on their worldwide income. Non-residents are subject to Polish PIT on their Polish-sourced income only.","source_url":"https://taxsummaries.pwc.com/poland/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Poland","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.192Z"},{"iso3":"POL","country":"Poland","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"POL","country":"Poland","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"POL","country":"Poland","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"POL","country":"Poland","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRT","country":"Portugal","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRT","country":"Portugal","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRT","country":"Portugal","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.216Z"},{"iso3":"PRT","country":"Portugal","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.227Z"},{"iso3":"PRT","country":"Portugal","power":"exit_tax","power_title":"Exit tax on individuals","status":"yes_law","summary":"An exit/departure tax applies to individuals leaving Portugal (PwC Worldwide Tax Summaries).","evidence_quote":"Both the termination of the (self-employment) activity and the cease of Portuguese residency are equivalent to transfers for consideration (exit tax).","source_url":"https://taxsummaries.pwc.com/portugal/individual/other-issues","source_title":"PwC Worldwide Tax Summaries — Portugal","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.193Z"},{"iso3":"PRT","country":"Portugal","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Portugal taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Residents in Portugal for tax purposes are taxed on their worldwide income at progressive rates varying from 12.50% to 48% for 2026. Non-residents are liable to income tax only on Portuguese-source income","source_url":"https://taxsummaries.pwc.com/portugal/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Portugal","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.193Z"},{"iso3":"PRT","country":"Portugal","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRT","country":"Portugal","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRT","country":"Portugal","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRT","country":"Portugal","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"PRI","country":"Puerto Rico (US)","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Puerto Rico taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Puerto Rican residents are taxed in Puerto Rico on their worldwide income, no matter where the income is sourced. Puerto Rican non-residents are only taxed in Puerto Rico on their Puerto Rico-source income.","source_url":"https://taxsummaries.pwc.com/puerto-rico/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Puerto Rico","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.193Z"},{"iso3":"QAT","country":"Qatar","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Qatar taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Qatar operates a territorial taxation system, which means an individual is taxable in Qatar if one has generated qualifying Qatar-source income, regardless of one's tax residence.","source_url":"https://taxsummaries.pwc.com/qatar/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Qatar","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.194Z"},{"iso3":"QAT","country":"Qatar","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"QAT","country":"Qatar","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"QAT","country":"Qatar","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SRP","country":"Republika Srpska","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SRP","country":"Republika Srpska","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ROU","country":"Romania","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ROU","country":"Romania","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ROU","country":"Romania","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.216Z"},{"iso3":"ROU","country":"Romania","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.227Z"},{"iso3":"ROU","country":"Romania","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Romania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Romanian nationals domiciled in Romania are considered Romanian tax residents and are taxed on their worldwide income (except for salary income received from abroad for work performed abroad, which is tax exempt) unless they prove by means of tax residence certificates that they qualify as tax residents of a country with which Romania concluded a double tax treaty (DTT).","source_url":"https://taxsummaries.pwc.com/romania/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Romania","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.197Z"},{"iso3":"ROU","country":"Romania","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ROU","country":"Romania","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ROU","country":"Romania","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ROU","country":"Romania","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"RUS","country":"Russian Federation","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2019).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"RUS","country":"Russian Federation","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2019).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Rule 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"RWA","country":"Rwanda","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"RWA","country":"Rwanda","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"RWA","country":"Rwanda","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Rwanda taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Rwandan resident individuals are taxed on their worldwide income. Non-residents are taxed on their Rwandan-sourced income.","source_url":"https://taxsummaries.pwc.com/rwanda/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Rwanda","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.197Z"},{"iso3":"RWA","country":"Rwanda","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"WSM","country":"Samoa","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"WSM","country":"Samoa","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"WSM","country":"Samoa","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"WSM","country":"Samoa","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SMR","country":"San Marino","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Romania, San Marino, Slovak Republic","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.246Z"},{"iso3":"SMR","country":"San Marino","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SMR","country":"San Marino","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SMR","country":"San Marino","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"STP","country":"Sao Tome and Principe","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SAU","country":"Saudi Arabia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SAU","country":"Saudi Arabia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SAU","country":"Saudi Arabia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SAU","country":"Saudi Arabia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SAU","country":"Saudi Arabia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SAU","country":"Saudi Arabia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SEN","country":"Senegal","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SEN","country":"Senegal","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Senegal taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Senegalese tax residents are taxable on their worldwide income.","source_url":"https://taxsummaries.pwc.com/senegal/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Senegal","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.198Z"},{"iso3":"SEN","country":"Senegal","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SEN","country":"Senegal","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SEN","country":"Senegal","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SEN","country":"Senegal","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SRB","country":"Serbia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SRB","country":"Serbia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SRB","country":"Serbia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SRB","country":"Serbia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SRB","country":"Serbia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SYC","country":"Seychelles","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SYC","country":"Seychelles","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SYC","country":"Seychelles","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Saint Vincent and the Grenadines, the Seychelles, Singapore","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.254Z"},{"iso3":"SYC","country":"Seychelles","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SYC","country":"Seychelles","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SYC","country":"Seychelles","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SYC","country":"Seychelles","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SLE","country":"Sierra Leone","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SLE","country":"Sierra Leone","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SLE","country":"Sierra Leone","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SLE","country":"Sierra Leone","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SLE","country":"Sierra Leone","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SGP","country":"Singapore","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SGP","country":"Singapore","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SGP","country":"Singapore","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"the Seychelles, Singapore, Thailand","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.255Z"},{"iso3":"SGP","country":"Singapore","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SGP","country":"Singapore","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SGP","country":"Singapore","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SGP","country":"Singapore","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVK","country":"Slovak Republic","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVK","country":"Slovak Republic","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVK","country":"Slovak Republic","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.217Z"},{"iso3":"SVK","country":"Slovak Republic","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.227Z"},{"iso3":"SVK","country":"Slovak Republic","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Slovak Republic taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"A tax resident of the Slovak Republic is subject to tax on worldwide income, irrespective of whether the income is remitted to the Slovak Republic. A Slovak tax non-resident is liable to tax on Slovak-source income only.","source_url":"https://taxsummaries.pwc.com/slovak-republic/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Slovak Republic","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.199Z"},{"iso3":"SVK","country":"Slovak Republic","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVK","country":"Slovak Republic","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 2\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVK","country":"Slovak Republic","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVK","country":"Slovak Republic","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVN","country":"Slovenia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVN","country":"Slovenia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVN","country":"Slovenia","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.217Z"},{"iso3":"SVN","country":"Slovenia","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng","source_title":"Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.228Z"},{"iso3":"SVN","country":"Slovenia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Slovenia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"A resident is obligated to pay PIT from all income, sourced both in and outside of Slovenia (principle of worldwide taxation). A non-resident is obligated to pay PIT from all income sourced in Slovenia.","source_url":"https://taxsummaries.pwc.com/slovenia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Slovenia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.199Z"},{"iso3":"SVN","country":"Slovenia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVN","country":"Slovenia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVN","country":"Slovenia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SVN","country":"Slovenia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SLB","country":"Solomon Islands","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SLB","country":"Solomon Islands","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SLB","country":"Solomon Islands","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZAF","country":"South Africa","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZAF","country":"South Africa","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZAF","country":"South Africa","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Slovenia, South Africa, Spain","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.247Z"},{"iso3":"ZAF","country":"South Africa","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"South Africa taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"South African residents are taxed on their worldwide income. Credit is granted in South Africa for foreign taxes paid on income from a non-South African source. Non-residents are taxed on their South African sourced income.","source_url":"https://taxsummaries.pwc.com/south-africa/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — South Africa","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.200Z"},{"iso3":"ZAF","country":"South Africa","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZAF","country":"South Africa","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZAF","country":"South Africa","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZAF","country":"South Africa","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ESP","country":"Spain","power":"social_media_monitoring","power_title":"Social media & open-web monitoring","status":"partial","summary":"The 2026 tax control plan (BOE) gives preferential enforcement attention to business models built on social networks — influencer marketing gets its own section (A.5.4) — but this targets social-media businesses rather than general monitoring of taxpayers’ accounts.","evidence_quote":"se prestará atención preferente a los nuevos modelos de negocio surgidos en torno a las redes sociales","source_url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2026-5843","source_title":"BOE — Directrices generales del Plan Anual de Control Tributario y Aduanero de 2026","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.043Z"},{"iso3":"ESP","country":"Spain","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ESP","country":"Spain","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ESP","country":"Spain","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.218Z"},{"iso3":"ESP","country":"Spain","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Spain is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.042Z"},{"iso3":"ESP","country":"Spain","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Spain taxes residents on worldwide income regardless of where it is generated; non-residents only on Spanish-source income.","evidence_quote":"Residents in Spain are generally subject to PIT on their worldwide income, regardless of where it is generated","source_url":"https://taxsummaries.pwc.com/spain/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Spain","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.038Z"},{"iso3":"ESP","country":"Spain","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ESP","country":"Spain","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ESP","country":"Spain","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LKA","country":"Sri Lanka","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LKA","country":"Sri Lanka","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LKA","country":"Sri Lanka","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LKA","country":"Sri Lanka","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LKA","country":"Sri Lanka","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LKA","country":"Sri Lanka","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KNA","country":"St. Kitts and Nevis","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KNA","country":"St. Kitts and Nevis","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KNA","country":"St. Kitts and Nevis","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"KNA","country":"St. Kitts and Nevis","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LCA","country":"St. Lucia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LCA","country":"St. Lucia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LCA","country":"St. Lucia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Saint Lucia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Income of an individual who is resident or ordinarily resident in Saint Lucia that accrues to the individual directly or indirectly from all sources whether in or outside Saint Lucia.","source_url":"https://taxsummaries.pwc.com/saint-lucia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Saint Lucia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.198Z"},{"iso3":"LCA","country":"St. Lucia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LCA","country":"St. Lucia","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"LCA","country":"St. Lucia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VCT","country":"St. Vincent and the Grenadines","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VCT","country":"St. Vincent and the Grenadines","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"the Philippines, Saint Vincent and the Grenadines, the Seychelles","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.254Z"},{"iso3":"VCT","country":"St. Vincent and the Grenadines","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VCT","country":"St. Vincent and the Grenadines","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VCT","country":"St. Vincent and the Grenadines","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SUR","country":"Suriname","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SUR","country":"Suriname","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SWE","country":"Sweden","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SWE","country":"Sweden","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SWE","country":"Sweden","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.","evidence_quote":"Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.","source_url":"https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng","source_title":"Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.218Z"},{"iso3":"SWE","country":"Sweden","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Sweden is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).","evidence_quote":"we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027","source_url":"https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework","source_title":"Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.040Z"},{"iso3":"SWE","country":"Sweden","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Sweden taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Employment income tax for residents Employment income is taxed at the following rounded taxable income amounts (2026):","source_url":"https://taxsummaries.pwc.com/sweden/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Sweden","source_tier":null,"verify_status":"verified","verified_at":"2026-08-25T08:11:39.200Z"},{"iso3":"SWE","country":"Sweden","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SWE","country":"Sweden","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"SWE","country":"Sweden","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHE","country":"Switzerland","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHE","country":"Switzerland","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHE","country":"Switzerland","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Sweden, Switzerland, Uganda","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.249Z"},{"iso3":"CHE","country":"Switzerland","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Switzerland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"All tax-resident individuals are taxed on their worldwide income and wealth. Non-tax-resident individuals are only taxed on Swiss sources of income and wealth.","source_url":"https://taxsummaries.pwc.com/switzerland/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Switzerland","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.200Z"},{"iso3":"CHE","country":"Switzerland","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHE","country":"Switzerland","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHE","country":"Switzerland","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"CHE","country":"Switzerland","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TWN","country":"Taiwan","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TWN","country":"Taiwan","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Taiwan taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individual income tax (IIT) is levied on Taiwan-sourced income of both resident and non-resident individuals, unless exempt under the provisions of the Income Tax Act and other laws.","source_url":"https://taxsummaries.pwc.com/taiwan/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Taiwan","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.201Z"},{"iso3":"TWN","country":"Taiwan","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TJK","country":"Tajikistan","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TJK","country":"Tajikistan","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TJK","country":"Tajikistan","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TZA","country":"Tanzania","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Tanzania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Income tax is payable by individuals resident in Tanzania (other than short-term residents) on their worldwide income.","source_url":"https://taxsummaries.pwc.com/tanzania/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Tanzania","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.201Z"},{"iso3":"THA","country":"Thailand","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"THA","country":"Thailand","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"THA","country":"Thailand","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Singapore, Thailand, Türkiye","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.255Z"},{"iso3":"THA","country":"Thailand","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Thailand taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Thailand taxes its residents and non-residents on their assessable income derived from employment or business carried on in Thailand, regardless of whether paid in or outside Thailand.","source_url":"https://taxsummaries.pwc.com/thailand/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Thailand","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.202Z"},{"iso3":"THA","country":"Thailand","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"THA","country":"Thailand","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"THA","country":"Thailand","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TLS","country":"Timor-Leste","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TLS","country":"Timor-Leste","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TGO","country":"Togo","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TGO","country":"Togo","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TGO","country":"Togo","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TGO","country":"Togo","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TON","country":"Tonga","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TON","country":"Tonga","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TTO","country":"Trinidad and Tobago","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TTO","country":"Trinidad and Tobago","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Trinidad and Tobago taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Persons who are resident, ordinarily resident, or domiciled in Trinidad and Tobago are taxed on their worldwide income, whether or not such earnings are remitted to Trinidad and Tobago. A non-resident individual is taxed on income arising in Trinidad and Tobago, subject, where applicable, to the provisions of double taxation treaties (DTTs).","source_url":"https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Trinidad and Tobago","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.202Z"},{"iso3":"TTO","country":"Trinidad and Tobago","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TTO","country":"Trinidad and Tobago","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TTO","country":"Trinidad and Tobago","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUN","country":"Tunisia","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Tunisia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"PIT is due by all individuals considered as tax resident in Tunisia on the basis of their worldwide income (including foreign-sourced income, except those already subject to tax abroad).","source_url":"https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Tunisia","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.202Z"},{"iso3":"TUN","country":"Tunisia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUN","country":"Tunisia","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUN","country":"Tunisia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUR","country":"Turkiye","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUR","country":"Turkiye","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUR","country":"Turkiye","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Thailand, Türkiye, United Arab Emirates and the United States","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.255Z"},{"iso3":"TUR","country":"Turkiye","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Turkey taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Turkey generally taxes its residents on their worldwide income, whereas non-residents are taxed on Turkish-source earnings only.","source_url":"https://taxsummaries.pwc.com/turkey/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Turkey","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.203Z"},{"iso3":"TUR","country":"Turkiye","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUR","country":"Turkiye","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 2\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUR","country":"Turkiye","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUR","country":"Turkiye","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TCA","country":"Turks and Caicos Islands","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TCA","country":"Turks and Caicos Islands","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TCA","country":"Turks and Caicos Islands","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TCA","country":"Turks and Caicos Islands","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUV","country":"Tuvalu","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUV","country":"Tuvalu","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"TUV","country":"Tuvalu","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UGA","country":"Uganda","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UGA","country":"Uganda","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).","evidence_quote":"Switzerland, Uganda, United Kingdom","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.249Z"},{"iso3":"UGA","country":"Uganda","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Uganda taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"The gross income of a resident person includes income derived from all geographical sources. The gross income of a non-resident person includes only income derived from sources within Uganda.","source_url":"https://taxsummaries.pwc.com/uganda/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Uganda","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.203Z"},{"iso3":"UGA","country":"Uganda","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UKR","country":"Ukraine","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UKR","country":"Ukraine","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UKR","country":"Ukraine","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Ukraine taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Residents are taxed on their worldwide income, subject to the restrictions set forth by any applicable DTT. Non-residents are subject to Ukrainian tax only in respect of their Ukrainian-source income","source_url":"https://taxsummaries.pwc.com/ukraine/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Ukraine","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.204Z"},{"iso3":"UKR","country":"Ukraine","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UKR","country":"Ukraine","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UKR","country":"Ukraine","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARE","country":"United Arab Emirates","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARE","country":"United Arab Emirates","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"partial","summary":"Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).","evidence_quote":"Türkiye, United Arab Emirates and the United States","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.256Z"},{"iso3":"ARE","country":"United Arab Emirates","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARE","country":"United Arab Emirates","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ARE","country":"United Arab Emirates","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GBR","country":"United Kingdom","power":"social_media_monitoring","power_title":"Social media & open-web monitoring","status":"yes_practice","summary":"HMRC guidance states it may observe, monitor, record and retain internet data available to everyone — including public blog and social-network posts with no privacy settings applied.","evidence_quote":"including blogs and social networking sites where no privacy settings have been applied","source_url":"https://www.pinsentmasons.com/out-law/news/hmrc-social-media-tax-evaders","source_title":"Pinsent Masons Out-Law — HMRC warns it will use social media to track down tax evaders","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.031Z"},{"iso3":"GBR","country":"United Kingdom","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"HMRC publishes algorithmic tools under the UK Algorithmic Transparency Recording Standard, including a VAT Return Analysis Tool that flags anomalous values in a trader's VAT return history.","evidence_quote":"This tool detects anomalous values within a trader's VAT Return history","source_url":"https://www.gov.uk/algorithmic-transparency-records","source_title":"UK Algorithmic Transparency Recording Standard — HMRC: VAT Return Analysis Tool","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.045Z"},{"iso3":"GBR","country":"United Kingdom","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GBR","country":"United Kingdom","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"UK digital platforms must collect, verify and report seller details to HMRC under the OECD model reporting rules.","evidence_quote":"report details about sellers to HMRC","source_url":"https://www.gov.uk/guidance/reporting-rules-for-digital-platforms","source_title":"GOV.UK — Reporting rules for digital platforms","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.032Z"},{"iso3":"GBR","country":"United Kingdom","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"UK cryptoasset service providers must collect and report user and transaction data to HMRC under CARF, with data collection from 1 January 2026.","evidence_quote":"If you provide cryptoasset services in the UK, you must collect data and report it to","source_url":"https://www.gov.uk/guidance/reporting-cryptoasset-user-and-transaction-data","source_title":"GOV.UK — Reporting cryptoasset user and transaction data","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.032Z"},{"iso3":"GBR","country":"United Kingdom","power":"exit_tax","power_title":"Exit tax on individuals","status":"partial","summary":"No general exit charge on emigration, but gains realised during a period of temporary non-residence (5 years or less) are taxed in the year of return (HS278).","evidence_quote":"Mr Smith will be chargeable on this gain in the tax year of return to sole UK residence (2024 to 2025) on the gain of £35,000.","source_url":"https://www.gov.uk/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet/hs278-temporary-non-residents-and-capital-gains-tax-2025","source_title":"GOV.UK — HS278 Temporary non-residents and Capital Gains Tax","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.032Z"},{"iso3":"GBR","country":"United Kingdom","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"UK tax on foreign income depends on tax residence, not citizenship.","evidence_quote":"Whether you need to pay depends on if you're classed as 'resident' in the UK for tax.","source_url":"https://www.gov.uk/tax-foreign-income","source_title":"GOV.UK — Tax on foreign income","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.033Z"},{"iso3":"GBR","country":"United Kingdom","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GBR","country":"United Kingdom","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"GBR","country":"United Kingdom","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"USA","country":"United States","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"USA","country":"United States","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"USA","country":"United States","power":"platform_reporting","power_title":"Digital platform reporting","status":"yes_law","summary":"Payment apps and online marketplaces must report user payment totals to the IRS on Form 1099-K.","evidence_quote":"Payment card companies, payment apps and online marketplaces are required to fill out Form 1099-K and send it to the IRS each year.","source_url":"https://www.irs.gov/businesses/understanding-your-form-1099-k","source_title":"IRS — Understanding your Form 1099-K","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.030Z"},{"iso3":"USA","country":"United States","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"yes_law","summary":"Brokers report digital-asset sale proceeds to the IRS on Form 1099-DA (first reports for 2025).","evidence_quote":"Use Form 1099-DA to report digital asset proceeds from broker transactions.","source_url":"https://www.irs.gov/forms-pubs/about-form-1099-da","source_title":"IRS — About Form 1099-DA","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.030Z"},{"iso3":"USA","country":"United States","power":"exit_tax","power_title":"Exit tax on individuals","status":"yes_law","summary":"An expatriation tax applies to covered US citizens who renounce citizenship and to long-term residents who end residency (IRC 877/877A).","evidence_quote":"The expatriation tax provisions under Internal Revenue Code (IRC) sections 877 and 877A apply to U.S. citizens who have renounced their citizenship and long-term residents (as defined in IRC 877(e)) who have ended their U.S. resident status for federal tax purposes.","source_url":"https://www.irs.gov/individuals/international-taxpayers/expatriation-tax","source_title":"IRS — Expatriation tax","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.029Z"},{"iso3":"USA","country":"United States","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"yes_law","summary":"The United States taxes citizens and resident aliens on worldwide income wherever in the world they live — near-unique citizenship-based taxation.","evidence_quote":"You are subject to tax on worldwide income from all sources and must report all taxable income and pay taxes according to the Internal Revenue Code.","source_url":"https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad","source_title":"IRS — U.S. citizens and resident aliens abroad","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:11:39.026Z"},{"iso3":"USA","country":"United States","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"USA","country":"United States","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"USA","country":"United States","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"URY","country":"Uruguay","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"URY","country":"Uruguay","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"URY","country":"Uruguay","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Uruguay taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Individual income tax is levied on income obtained by resident and non-resident individuals.","source_url":"https://taxsummaries.pwc.com/uruguay/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Uruguay","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.204Z"},{"iso3":"URY","country":"Uruguay","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"URY","country":"Uruguay","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"URY","country":"Uruguay","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"URY","country":"Uruguay","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UZB","country":"Uzbekistan","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UZB","country":"Uzbekistan","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Uzbekistan, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Residents are taxed on their worldwide income; non-residents are taxed on income from sources in Uzbekistan.","source_url":"https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Uzbekistan, Republic of","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.197Z"},{"iso3":"UZB","country":"Uzbekistan","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UZB","country":"Uzbekistan","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2025).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"UZB","country":"Uzbekistan","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VUT","country":"Vanuatu","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"no","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: No","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VUT","country":"Vanuatu","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VUT","country":"Vanuatu","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VEN","country":"Venezuela, RB","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Venezuela taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Resident individuals are subject to tax on their worldwide income.","source_url":"https://taxsummaries.pwc.com/venezuela/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Venezuela","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.204Z"},{"iso3":"VNM","country":"Viet Nam","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VNM","country":"Viet Nam","power":"crypto_reporting","power_title":"Crypto-asset reporting","status":"no_evidence_found","summary":"Identified by the OECD Global Forum as relevant to the CARF but not yet committed to implement it (as of 17 June 2025).","evidence_quote":"Panama 2 , and Viet Nam","source_url":"https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf","source_title":"OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework","source_tier":"official","verify_status":"verified","verified_at":"2026-08-25T08:07:13.204Z"},{"iso3":"VNM","country":"Viet Nam","power":"citizenship_based_taxation","power_title":"Citizenship-based taxation","status":"no","summary":"Vietnam taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).","evidence_quote":"Tax residents are subject to Vietnamese personal income tax (PIT) on their worldwide taxable income, wherever it is paid or received.","source_url":"https://taxsummaries.pwc.com/vietnam/individual/taxes-on-personal-income","source_title":"PwC Worldwide Tax Summaries — Vietnam","source_tier":"professional","verify_status":"verified","verified_at":"2026-08-25T08:11:39.205Z"},{"iso3":"VNM","country":"Viet Nam","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VNM","country":"Viet Nam","power":"interest_limitation","power_title":"Interest limitation rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VNM","country":"Viet Nam","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"VNM","country":"Viet Nam","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"yes_law","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZMB","country":"Zambia","power":"ai_risk_scoring","power_title":"AI & machine-learning risk scoring","status":"yes_practice","summary":"Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).","evidence_quote":"Survey question \"Administration uses artificial intelligence\" — answer: Yes","source_url":"https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html","source_title":"OECD Inventory of Tax Technology Initiatives","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZMB","country":"Zambia","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZMB","country":"Zambia","power":"cfc_rules","power_title":"Controlled foreign company (CFC) rules","status":"no","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a controlled foreign company rule in place? · Not applicable\" — No","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZMB","country":"Zambia","power":"interest_limitation","power_title":"Interest limitation rules","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there an interest limitation rule in place? · Regime 1\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZMB","country":"Zambia","power":"cbcr_required","power_title":"Country-by-country reporting","status":"yes_law","summary":"Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).","evidence_quote":"OECD Corporate Tax Statistics: \"Is there a country-by-country reporting law in place?\" — Yes","source_url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html","source_title":"OECD Corporate Tax Statistics","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZMB","country":"Zambia","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZWE","country":"Zimbabwe","power":"bulk_data_matching","power_title":"Automated bulk data matching","status":"yes_practice","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration undertakes fully automated compliance checks based on data matching/analysis\" — value: Yes","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null},{"iso3":"ZWE","country":"Zimbabwe","power":"public_naming","power_title":"Public naming of non-compliant taxpayers","status":"no","summary":"Self-reported to ISORA (International Survey on Revenue Administration), FY2022.","evidence_quote":"ISORA indicator \"Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure\" — value: No","source_url":"https://data.imf.org/isora","source_title":"IMF ISORA — International Survey on Revenue Administration","source_tier":"oecd","verify_status":"derived","verified_at":null}]}