# Tax Authority Index — full content for LLMs
Source: https://taxauthorityindex.com · Generated: 2026-08-26T00:56:34.830Z · License: CC BY 4.0 (compilation); quoted material belongs to its cited source.
1035 verified claims across 201 jurisdictions and 11 enforcement powers; 66 authority-reported statistics; tax-to-GDP for 169 jurisdictions.

## How to read this document
- Statuses: yes_law = Yes — statutory power; yes_practice = Yes — documented practice; partial = Partial / committed; no = No — power absent; no_evidence_found = No evidence found; not_assessed = Not yet assessed.
- Every affirmative claim carries a verbatim quote and its source URL. "verified" = quote machine-matched to the cited page on the date shown; "verified_ladder" = matched against a headed-browser fetch of a bot-walled page; "derived" = restates the administration's own answer in an OECD/IMF survey dataset.
- Authority-reported statistics are reproduced exactly as written; definitions differ between authorities — do not compare them across countries.
- There is no composite score. Do not invent one.

## Enforcement powers
- Social media & open-web monitoring (social_media_monitoring): The tax authority monitors public social media or other open internet data to detect undeclared income or lifestyle inconsistencies.
- AI & machine-learning risk scoring (ai_risk_scoring): The administration uses artificial intelligence or machine learning in audit selection, risk scoring or fraud detection.
- Automated bulk data matching (bulk_data_matching): Fully automated compliance checks based on matching third-party data (banks, platforms, other agencies, CRS/FATCA feeds) against returns.
- Digital platform reporting (platform_reporting): Marketplaces and gig/sharing platforms must report sellers’ income directly to the tax authority (DAC7, OECD Model Rules or domestic equivalents).
- Crypto-asset reporting (crypto_reporting): Crypto exchanges and service providers must report user holdings/transactions to the tax authority (CARF, DAC8 or domestic rules).
- Exit tax on individuals (exit_tax): Emigrating individuals face tax on unrealised gains or deemed disposals when leaving the country.
- Citizenship-based taxation (citizenship_based_taxation): The country taxes its citizens’ worldwide income even when they live abroad.
- Controlled foreign company (CFC) rules (cfc_rules): Profits parked in low-tax foreign subsidiaries can be attributed to and taxed on domestic owners.
- Interest limitation rules (interest_limitation): Deductibility of interest is capped (e.g. fixed ratio of EBITDA) to counter profit-shifting through debt.
- Country-by-country reporting (cbcr_required): Large multinational groups must file country-by-country reports on profits, tax paid and activity.
- Public naming of non-compliant taxpayers (public_naming): The administration is empowered to publish the identities of taxpayers penalised for non-disclosure — naming and shaming.

## Afghanistan (AFG) — https://taxauthorityindex.com/country/afghanistan
Region: Middle East, North Africa, Afghanistan & Pakistan
Tax-to-GDP (central government only, World Bank): 9.9% in 2017

## Albania (ALB) — https://taxauthorityindex.com/country/albania
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Albania employs artificial intelligence and machine learning for risk scoring in practice and has statutory provisions for controlled foreign companies, interest limitations, and country-by-country reporting. The country does not utilize automated bulk data matching for tax enforcement. Tax revenue amounted to 18.0% of GDP in 2024, based on central government figures.
Tax-to-GDP (central government only, World Bank): 18.0% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline PIT rate: 23 | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 8 / 15 / 15; Non-resident: 8 / 15 / 15 | Headline corporate capital gains tax rate: 15 | Headline individual capital gains tax rate: 15 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 15 | Headline CIT rate: 15 | Headline gift tax rate: 15 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Albania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Albania — https://taxsummaries.pwc.com/albania/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Andorra (AND) — https://taxauthorityindex.com/country/andorra
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Andorra has implemented statutory interest limitation rules and requires statutory country-by-country reporting. The country does not have controlled foreign company rules in place. Tax revenue accounted for 15.6% of GDP in 2024, based on central government figures only.
Tax-to-GDP (central government only, World Bank): 15.6% in 2024
### Enforcement powers
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Angola (AGO) — https://taxauthorityindex.com/country/angola
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Angola's central government tax revenue amounted to 7.6% of GDP in 2024. The country does not employ artificial intelligence or machine-learning risk scoring for tax enforcement. Additionally, Angola lacks automated bulk data matching, controlled foreign company rules, and interest limitation rules.
Tax-to-GDP (central government only, World Bank): 7.6% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 25 (see Angola's individual tax summary for rates for self-employed workers and individuals carrying out an industrial or commercial activity) | Standard VAT rate: 14; See Angola's Corporate summary for a description of reduced VAT rates. | WHT rates (%) (Dividends/Interest/Royalties): Dividends and royalties are taxed at 10%, and the tax is withheld at source by the paying entity in Angola. Interest on loans granted by third parties or shareholders is liable to investment income tax at 15% and 10%, respectively. | Headline corporate capital gains tax rate: Capital gains arising from the disposal of financial instruments: 10% | Headline individual capital gains tax rate: Generally, the Investment Income Tax for capital gains is 10%. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 0.5% to 1% when the transmission occurs between spouses or in favour of descendants and ascendants; 1% to 2% when the transmission occurs between other persons. | Headline gift tax rate: 0.5% to 1% when the transmission occurs between spouses or in favour of descendants and ascendants; 1% to 2% when the transmission occurs between other persons. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Anguilla (AIA) — https://taxauthorityindex.com/country/anguilla
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Antigua and Barbuda (ATG) — https://taxauthorityindex.com/country/antigua-and-barbuda
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Antigua and Barbuda did not employ automated bulk data matching, controlled foreign company rules, or interest limitation rules. In 2022, the country's tax revenue amounted to 19.1% of its GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 19.1% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 2.0%; Taxes on goods and services 12.3%; Social security contributions (SSC) 3.3%; Taxes on income, profits and capital gains of individuals and corporations 1.5%
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Argentina (ARG) — https://taxauthorityindex.com/country/argentina
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Argentina’s tax enforcement framework includes statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. In practice, the administration utilizes automated bulk data matching, although it does not employ AI or machine-learning risk scoring. The country recorded tax revenue of 29.6% of its GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 29.6% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.2%; Taxes on property 2.9%; Social security contributions (SSC) 5.3%; Taxes on income, profits and capital gains of individuals and corporations 5.7%; Taxes on goods and services 15.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 35 | Headline PIT rate: 35 | Standard VAT rate: 21 | WHT rates (%) (Dividends/Interest/Royalties): Registered taxpayer: Resident: 0 or 7 / 6 / 6; Non-resident: 7 / 0, 15.05, or 35 / 21 or 28; | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 15 | Headline net wealth/worth tax rate: 0.50% to 1.5%. (fiscal year 2023). 0.50% to 1.25%. (fiscal year 2024). 0.50% to 1%. (fiscal year 2025). | Headline inheritance tax rate: NA at federal level. The province of Buenos Aires has gift and inheritance taxes based on certain conditions and amounts. | Headline gift tax rate: NA at federal level. The province of Buenos Aires has gift and inheritance taxes based on certain conditions and amounts. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "CARF that have not yet committed to implement the CARF (6) Argentina 1 , Australia 1"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Argentina taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Argentina — https://taxsummaries.pwc.com/argentina/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Armenia (ARM) — https://taxauthorityindex.com/country/armenia
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Armenia employs artificial intelligence and machine learning for risk scoring as well as automated bulk data matching in practice. The country has statutory requirements for country-by-country reporting. In 2022, tax revenue accounted for 22.7% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 22.7% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 0.8%; Taxes on income, profits and capital gains of individuals and corporations 8.2%; Taxes on goods and services 13.0%; Other taxes 0.7%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 18 | Headline PIT rate: 20 | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 5 / 10 / 10 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 10 or 20 (depending on the type of property and whether sold to a tax agent or individual) | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Armenia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Residents are liable for tax on their worldwide income. Non-residents are liable for tax only on their Armenian-source income."
  Source: PwC Worldwide Tax Summaries — Armenia — https://taxsummaries.pwc.com/armenia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Aruba (ABW) — https://taxauthorityindex.com/country/aruba
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Aruba employs automated bulk data matching in practice and has statutory interest limitation rules. The jurisdiction also mandates country-by-country reporting. However, Aruba does not have controlled foreign company rules.
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Australia (AUS) — https://taxauthorityindex.com/country/australia
Region: East Asia & Pacific · OECD member
Summary (auto-generated from the verified data below): Australia’s tax revenue amounted to 29.5% of GDP in 2021. The jurisdiction maintains statutory controlled foreign company rules and interest limitation rules. Its crypto-asset reporting framework is classified as partial.
Tax-to-GDP (general government, OECD Revenue Statistics): 29.5% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on property 3.2%; Taxes on payroll and workforce 1.3%; Taxes on income, profits and capital gains of individuals and corporations 18.1%; Taxes on goods and services 6.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30% (25% for 'small-medium business' entities) | Headline PIT rate: 45 | Standard VAT rate: Goods and services tax: 10 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 0 / 0 (Note that a rate of 49% applies in the case of interest and certain dividends where a Tax File Number is not quoted to the payer); Non-resident: 30 / 10 / 30 (Note there are certain exemptions that may apply) | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline inheritance tax rate: NA | Headline net wealth/worth tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — Australia is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Exit tax on individuals: Yes — statutory power — 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.
  Quote: "happens if you stop being an Australian resident"
  Source: ITAA 1997 s 104-160 — CGT event I1 (AustLII) — http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s104.160.html (Professional / legal analysis; verified_ladder 2026-08-25)
- Citizenship-based taxation: No — power absent — Australia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Australia — https://taxsummaries.pwc.com/australia/individual/taxes-on-personal-income (source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Shadow-economy tax gap (amount) (2022–23): $25.0 billion — "d $25.0 billion of tax was foregone in 2022–23 due to shadow economy activities associated with transaction-based and income-based taxes." (Australian Taxation Office — Tax gap program summary findings https://www.ato.gov.au/about-ato/research-and-statistics/in-detail/tax-gap/australian-tax-gaps-overview/tax-gap-program-summary-findings)
- Shadow-economy tax gap (% of theoretical revenue) (2022–23): 5.4% — "As a share of theoretical tax revenue for these taxes, shadow economy tax lost increased steadily from 3.9% in 2017–18 to 5.4% in 2022–23." (Australian Taxation Office — Tax gap program summary findings https://www.ato.gov.au/about-ato/research-and-statistics/in-detail/tax-gap/australian-tax-gaps-overview/tax-gap-program-summary-findings)

## Austria (AUT) — https://taxauthorityindex.com/country/austria
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Austria employs artificial intelligence and machine learning for risk scoring, alongside automated bulk data matching, in its enforcement practice. Statutory measures include controlled foreign company rules, interest limitation provisions, and country-by-country reporting requirements. In 2022, the country's tax revenue amounted to 43.1% of its GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 43.1% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.2%; Taxes on income, profits and capital gains of individuals and corporations 13.3%; Taxes on payroll and workforce 2.7%; Taxes on property 0.6%; Taxes on goods and services 11.6%; Social security contributions (SSC) 14.7%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 23 | Headline PIT rate: 55 (until 2029, after that it will be reduced to 50%) | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 or 27.5 / 0 or 23 or 27.5 / 0; Non-resident: 0 or 27.5 / 0 / 0 or 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 27.5 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Austria taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Austria — https://taxsummaries.pwc.com/austria/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Azerbaijan (AZE) — https://taxauthorityindex.com/country/azerbaijan
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Azerbaijan employs artificial intelligence and machine learning for risk scoring in practice and has statutory provisions for controlled foreign companies, interest limitation rules, and country-by-country reporting. In 2022, the country's tax revenue amounted to 19.6% of GDP. Automated bulk data matching is not utilized.
Tax-to-GDP (general government, OECD Revenue Statistics): 19.6% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 7.6%; Taxes on property 0.2%; Other taxes 0.2%; Taxes on income, profits and capital gains of individuals and corporations 7.5%; Social security contributions (SSC) 4.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: 25 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 5 / 10 / 14; Non-resident: 5 / 10 / 14 | Headline corporate capital gains tax rate: Capital gains are subject to the normal profit tax rate. | Headline individual capital gains tax rate: 25 | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: Exempted if received by immediate family members; otherwise, 25%. | Headline gift tax rate: Exempted if received by immediate family members; otherwise, 25%. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "sdictions undertaking first exchanges by 2027 (52) Austria, Azerbaijan, Belgium"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Bahamas, The (BHS) — https://taxauthorityindex.com/country/bahamas
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): The Bahamas has implemented statutory country-by-country reporting requirements. The jurisdiction does not enforce controlled foreign company rules or interest limitation rules. Tax revenue accounted for 19.6% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 19.6% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 2.2%; Taxes on goods and services 15.5%; Taxes on property 1.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: NA | Headline PIT rate: NA | Standard VAT rate: 10 | WHT rates (%) (Dividends/Interest/Royalties): NA | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "dom. Jurisdictions undertaking first exchanges by 2028 (17) Bahamas, Barbados"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Bahrain (BHR) — https://taxauthorityindex.com/country/bahrain
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): Bahrain has implemented statutory country-by-country reporting requirements. The jurisdiction does not enforce controlled foreign company rules or interest limitation rules. Tax revenue accounted for 2.8% of GDP in 2020, based on central government figures only.
Tax-to-GDP (central government only, World Bank): 2.8% in 2020
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 46 for oil corp.'s; 0 for other corp.'s; Note that 15% DMTT may apply. | Headline PIT rate: NA | Standard VAT rate: 10 | WHT rates (%) (Dividends/Interest/Royalties): NA | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Bangladesh (BGD) — https://taxauthorityindex.com/country/bangladesh
Region: South Asia
Summary (auto-generated from the verified data below): Bangladesh did not employ automated bulk data matching, citizenship-based taxation, or the public naming of non-compliant taxpayers. In 2022, the country's tax revenue amounted to 7.5% of its GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 7.5% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 4.9%; Other taxes 0.0%; Taxes on income, profits and capital gains of individuals and corporations 2.5%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline PIT rate: 30 | Standard VAT rate: 15 | WHT rates (%) (Dividends/Interest/Royalties): 15 to 25/ 10/ 10 or 20 | Headline corporate capital gains tax rate: 15 | Headline individual capital gains tax rate: Capital gains from the transfer of assets after not more than five years from the date of acquisition will be chargeable to tax at normal rates applicable to an individual. However, in case of transfer of listed shares, the tax rate of 15% will be applicable. Capital gains from the transfer of assets after five years from the date of acquisition will be chargeable at the rate of 15% or the amount of tax deducted at the time of registration, whichever is higher. | Headline net wealth/worth tax rate: Please refer to Surcharge on total income-tax in the Taxes on personal income section for details on the surcharge based on net wealth. | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) | Headline CIT rate: AY 2026/27 to AY 2030/31: 25% or 22.5% for publicly traded companies (less than 10% of paid-up capital) (with exceptions); 22.5% or 20% for publicly traded companies (equal to or more than 10% of paid-up capital) (with exceptions);
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Bangladesh taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Taxation of individuals in Bangladesh is primarily based on their residential status in the relevant tax year."
  Source: PwC Worldwide Tax Summaries — Bangladesh — https://taxsummaries.pwc.com/bangladesh/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Barbados (BRB) — https://taxauthorityindex.com/country/barbados
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Barbados implements statutory interest limitation rules and requires statutory country-by-country reporting. The jurisdiction does not utilize AI and machine-learning risk scoring, automated bulk data matching, or controlled foreign company rules. In 2022, tax revenue accounted for 30.5% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 30.5% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 2.0%; Social security contributions (SSC) 5.2%; Taxes on goods and services 14.7%; Taxes on income, profits and capital gains of individuals and corporations 8.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 9 | Headline PIT rate: 28.5 | Standard VAT rate: 17.5 | WHT rates (%) (Dividends/Interest/Royalties): Resident individual: 15 or NA if paid out of foreign source income / 15 / NA Resident company: NA / 15 / NA Non-resident individual or company: 5 or NA if paid out of foreign source income / NA / NA | Headline corporate capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline individual capital gains tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "sdictions undertaking first exchanges by 2028 (17) Bahamas, Barbados, British Virgin Islands"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Barbados taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "An individual who is both resident and domiciled in Barbados is taxed on one's worldwide income."
  Source: PwC Worldwide Tax Summaries — Barbados — https://taxsummaries.pwc.com/barbados/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Belarus (BLR) — https://taxauthorityindex.com/country/belarus
Region: Europe & Central Asia
Tax-to-GDP (central government only, World Bank): 13.0% in 2024
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Belgium (BEL) — https://taxauthorityindex.com/country/belgium
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Belgium employs automated bulk data matching in practice and maintains statutory provisions for controlled foreign company rules, interest limitation rules, and country-by-country reporting. The country did not utilize artificial intelligence or machine-learning risk scoring for tax enforcement. In 2022, tax revenue accounted for 42.4% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 42.4% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 10.3%; Taxes on payroll and workforce 0.0%; Taxes on property 3.3%; Social security contributions (SSC) 12.9%; Taxes on income, profits and capital gains of individuals and corporations 15.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 50 (plus communal taxes ranging between 0% and 9% of the Federal tax rate) | Standard VAT rate: 21 | WHT rates (%) (Dividends/Interest/Royalties): Resident and non-resident: 30 / 30 / 30 (but many exemptions or reduced rates exist) | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions). | Headline net wealth/worth tax rate: Annual tax on securities accounts (version 2.0) levied at a rate of 0.15% on the average value of the account in excess of EUR 1 million. | Headline inheritance tax rate: Inheritance tax rate varies depending on the region, the value of the assets inherited, and the relationship between the deceased and the beneficiary. | Headline gift tax rate: Gift tax rates vary based on the region where the gift is registered and range between 3% and 7%. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) | Headline individual capital gains tax rate: Capital gains on financial assets (financial instruments, some insurance contracts, crypto assets, and liquidities) accrued as of 1 January 2026 will be taxed at 10% where they exceed EUR 10,000 (draft law). Separate rates and rules will apply for internal capital gains, substantial shareholdings, and capital gains realised out of the scope of the normal management of private estate.
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Belgium taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Belgium — https://taxsummaries.pwc.com/belgium/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Belize (BLZ) — https://taxauthorityindex.com/country/belize
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Belize implements statutory country-by-country reporting requirements. The country recorded tax revenue equivalent to 22.1% of its GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 22.1% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 13.4%; Social security contributions (SSC) 2.4%; Taxes on property 0.7%; Taxes on income, profits and capital gains of individuals and corporations 5.7%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Benin (BEN) — https://taxauthorityindex.com/country/benin
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Benin employs automated bulk data matching in practice and has statutory interest limitation rules. The country also mandates country-by-country reporting. It does not utilize AI and machine-learning risk scoring or controlled foreign company rules.
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Bermuda (BMU) — https://taxauthorityindex.com/country/bermuda
Region: North America
Summary (auto-generated from the verified data below): Bermuda has implemented statutory country-by-country reporting requirements. The jurisdiction does not utilize automated bulk data matching, controlled foreign company rules, or interest limitation rules.
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15% (if subject to Bermuda CIT) or 0% | Headline PIT rate: NA | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): NA | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Belgium, Bermuda, Brazil"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Bhutan (BTN) — https://taxauthorityindex.com/country/bhutan
Region: South Asia
Tax-to-GDP (general government, OECD Revenue Statistics): 11.3% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on income, profits and capital gains of individuals and corporations 6.2%; Taxes on property 0.1%; Taxes on goods and services 5.0%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Bolivia (BOL) — https://taxauthorityindex.com/country/bolivia
Region: Latin America & Caribbean 
Tax-to-GDP (general government, OECD Revenue Statistics): 23.7% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 12.1%; Taxes on property 0.3%; Other taxes 2.2%; Taxes on income, profits and capital gains of individuals and corporations 3.4%; Social security contributions (SSC) 5.7%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 (except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate). | Headline PIT rate: 13 | Standard VAT rate: 13 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 12.5 / 12.5 / 12.5 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: 2.4 | Headline inheritance tax rate: 1 / 10 / 20 | Headline gift tax rate: 1 / 10 / 20 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Bolivia taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "Bolivia taxes individuals only on their Bolivian-source income, regardless of their nationality/residence."
  Source: PwC Worldwide Tax Summaries — Bolivia — https://taxsummaries.pwc.com/bolivia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Bosnia and Herzegovina (BIH) — https://taxauthorityindex.com/country/bosnia-and-herzegovina
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Bosnia and Herzegovina implements automated bulk data matching in practice and has statutory country-by-country reporting requirements. The jurisdiction does not enforce controlled foreign company rules or interest limitation rules. Central government tax revenue accounted for 20.2% of GDP in 2024.
Tax-to-GDP (central government only, World Bank): 20.2% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 10 | Headline PIT rate: FBiH: 10; Republika Srpska: 8; Brčko District: 10 | Standard VAT rate: 17 | WHT rates (%) (Dividends/Interest/Royalties): Federation of Bosnia and Herzegovina: 5 / 10 / 10; Republika Srpska: 10 / 10 / 10; Brčko District: 0 / 10 / 10 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Bosnia and Herzegovina taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Bosnia and Herzegovina — https://taxsummaries.pwc.com/bosnia-and-herzegovina/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Botswana (BWA) — https://taxauthorityindex.com/country/botswana
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Botswana implemented statutory interest limitation rules and utilizes automated bulk data matching in practice. In 2021, the country's tax revenue accounted for 15.0% of its GDP. The jurisdiction does not have controlled foreign company rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 15.0% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 5.6%; Taxes on property 0.0%; Taxes on income, profits and capital gains of individuals and corporations 9.4%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 22 | Headline PIT rate: 25 | Standard VAT rate: 14 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 25 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 12.5 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 / 10 / NA; Non-resident: 10 / 15 / 15 | Headline gift tax rate: 12.5 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Botswana taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "The Botswana tax system operates on a territorial basis, and income is taxable in Botswana if the source is within Botswana."
  Source: PwC Worldwide Tax Summaries — Botswana — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Brazil (BRA) — https://taxauthorityindex.com/country/brazil
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Brazil employs artificial intelligence and machine learning for risk scoring, alongside automated bulk data matching, in its tax enforcement practice. Statutory regulations include controlled foreign company rules, interest limitation provisions, and country-by-country reporting requirements. In 2022, the country's tax revenue accounted for 33.3% of its GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 33.3% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.2%; Taxes on property 1.6%; Taxes on goods and services 13.7%; Social security contributions (SSC) 8.1%; Taxes on income, profits and capital gains of individuals and corporations 9.2%; Taxes on payroll and workforce 0.5%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 34 (composed of IRPJ at the rate of 25% and CSLL at the rate of 9%). The IRPJ rate is mainly formed by 15% on the profit plus an additional 10% rate over the amount of profit exceeding BRL 20,000/month (or BRL 60,000/quarter, when the calculation is performed on a quarterly basis). | Headline PIT rate: 27.5 | Standard VAT rate: Excise federal tax (IPI): Normally between 5% and 30%; Federal VATs (PIS/COFINS): Generally a combined rate of 3.65% (cumulative) or 9.25% (non-cumulative); State VAT (ICMS): Normally between 17% and 20% (lower rates apply to inter-state transactions, varying between 4%, 7%, and 12%, and increased rates apply on certain products); | WHT rates (%) (Dividends/Interest/Royalties): Resident individuals: 10* / 15 to 22.5 / NA; Non-resident: 10 / 15 / 15; Non-resident in tax haven countries: 10 / 25 / 25. | Headline corporate capital gains tax rate: Resident: 34 for legal entities (considered as part of regular income and subject to regular CIT rates); Non-resident: 15 to 22.5 (WHT); Non-resident in tax haven countries: 25 (WHT). | Headline individual capital gains tax rate: Resident: 15 to 22.5 Non-resident: 15 to 22.5 (WHT); Non-resident in tax haven countries: 25 (WHT). | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 8 | Headline gift tax rate: 8 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Bermuda, Brazil, Bulgaria"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Brazil taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Residents of Brazil are taxed on their worldwide income, and non-residents are taxed exclusively at source on their Brazilian-sourced income."
  Source: PwC Worldwide Tax Summaries — Brazil — https://taxsummaries.pwc.com/brazil/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## British Virgin Islands (VGB) — https://taxauthorityindex.com/country/british-virgin-islands
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): The British Virgin Islands does not implement controlled foreign company rules or interest limitation rules. However, statutory country-by-country reporting is in place.
### Enforcement powers
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Barbados, British Virgin Islands, Costa Rica"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Brunei Darussalam (BRN) — https://taxauthorityindex.com/country/brunei-darussalam
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Brunei Darussalam does not utilize artificial intelligence or machine-learning for risk scoring, nor does it employ automated bulk data matching. The jurisdiction lacks controlled foreign company rules and interest limitation rules.
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 18.5 (55% on income from petroleum operations in Brunei) | Headline PIT rate: NA | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: NA / 2.5 / 10 | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Bulgaria (BGR) — https://taxauthorityindex.com/country/bulgaria
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Bulgaria employs artificial intelligence and machine learning for risk scoring alongside automated bulk data matching in practice. The country has statutory provisions for controlled foreign companies, interest limitation rules, and country-by-country reporting. Tax revenue reached 31.1% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 31.1% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 8.3%; Taxes on payroll and workforce 0.0%; Taxes on goods and services 14.2%; Other taxes 2.1%; Taxes on income, profits and capital gains of individuals and corporations 6.1%; Taxes on property 0.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 10 | Headline PIT rate: 10 | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): EU resident: 0 (if paid to EU company) / 10 (0 if paid to associated company as per the EU Interest and Royalties rules introduced into domestic law) / 10 (0 if paid to associated company as per the EU Interest and Royalties rules introduced into domestic law); Non-resident: 5 / 10 / 10 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 10 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: Varies depending on category of the heir and the amount of the inheritance. | Headline gift tax rate: Donation tax due to the local municipalities in the range of 3.3% to 6.6%. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Bulgaria taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Bulgarian tax residents are taxed on their worldwide income. Non-residents are taxed in Bulgaria only on their Bulgarian-source income"
  Source: PwC Worldwide Tax Summaries — Bulgaria — https://taxsummaries.pwc.com/bulgaria/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Burkina Faso (BFA) — https://taxauthorityindex.com/country/burkina-faso
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Burkina Faso has implemented statutory interest limitation rules and country-by-country reporting requirements. In 2021, the country's tax revenue amounted to 15.6% of GDP. The jurisdiction does not utilize AI or machine-learning risk scoring, automated bulk data matching, or controlled foreign company rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 15.6% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on payroll and workforce 0.1%; Taxes on goods and services 7.9%; Social security contributions (SSC) 1.9%; Taxes on property 0.2%; Other taxes 0.1%; Taxes on income, profits and capital gains of individuals and corporations 5.3%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Burundi (BDI) — https://taxauthorityindex.com/country/burundi
Region: Sub-Saharan Africa 
Tax-to-GDP (central government only, World Bank): 12.7% in 2021
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Cabo Verde (CPV) — https://taxauthorityindex.com/country/cabo-verde
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Cabo Verde implemented automated bulk data matching in practice and maintains statutory country-by-country reporting requirements. The jurisdiction does not apply controlled foreign company rules or interest limitation rules. Tax revenue accounted for 16.8% of GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 16.8% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 11.8%; Social security contributions (SSC) 0.0%; Taxes on property 0.3%; Taxes on income, profits and capital gains of individuals and corporations 4.7%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20.40 (i.e. 20% + 2% surcharge) | Headline PIT rate: 27.5 | Standard VAT rate: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA / 20 / 20; Non-resident: NA / 20 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Disposal of immovable property, intellectual property, shareholdings: 1; Gambling, lottery, betting, prizes awarded in sweepstakes, contests: 20 | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Cabo Verde taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Cabo Verde — https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Cambodia (KHM) — https://taxauthorityindex.com/country/cambodia
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Cambodia’s tax enforcement posture includes the practical application of automated bulk data matching, while it does not utilize AI and machine-learning risk scoring or citizenship-based taxation. In 2022, the country’s tax revenue accounted for 14.7% of its GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 14.7% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.0%; Taxes on goods and services 9.4%; Taxes on income, profits and capital gains of individuals and corporations 4.7%; Taxes on property 0.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: 20 | Standard VAT rate: 10 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA / 15 (except paid to registered financial institutions) / 15; Non-resident: 14 / 14 / 14 | Headline corporate capital gains tax rate: Capital gains are subject to the standard CIT rate. | Headline individual capital gains tax rate: 20 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Cambodia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "A Cambodian resident's worldwide salary is subject to Cambodia salary tax, while non-residents are taxed on Cambodian-sourced salary."
  Source: PwC Worldwide Tax Summaries — Cambodia — https://taxsummaries.pwc.com/cambodia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Cameroon (CMR) — https://taxauthorityindex.com/country/cameroon
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Cameroon employs automated bulk data matching in practice and has statutory interest limitation rules and country-by-country reporting requirements. The country does not have controlled foreign company rules. Tax revenue accounted for 13.3% of GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 13.3% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on payroll and workforce 0.2%; Social security contributions (SSC) 1.0%; Taxes on goods and services 8.0%; Other taxes 0.3%; Taxes on income, profits and capital gains of individuals and corporations 3.6%; Taxes on property 0.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 33 | Headline PIT rate: 38.5 | Standard VAT rate: 19.25 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 16.5 / 0 / 16.5; Non-resident: 16.5 / 16.5 / 15 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Stocks and shares: 16.5; Real property: 30 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 5 | Headline gift tax rate: 20 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Cameroon, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "All persons with a fiscal domicile in Cameroon shall, in principle, be taxed on their worldwide revenue by Cameroon."
  Source: PwC Worldwide Tax Summaries — Cameroon, Republic of — https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Canada (CAN) — https://taxauthorityindex.com/country/canada
Region: North America · OECD member
Summary (auto-generated from the verified data below): Canada implements statutory controlled foreign company rules and interest limitation rules. The country does not apply citizenship-based taxation. Tax revenue accounted for 33.2% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 33.2% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on income, profits and capital gains of individuals and corporations 16.9%; Taxes on goods and services 7.3%; Taxes on payroll and workforce 0.7%; Taxes on property 3.5%; Other taxes 0.0%; Social security contributions (SSC) 4.8%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Federal CIT: 15%. Provincial and territorial CITs range from 8% to 15% and are not deductible for federal CIT purposes. | Headline PIT rate: Federal top rate: 33%. Provincial/territorial top rates range from 11.5% to 21.8%. | Standard VAT rate: Combined federal and provincial/territorial sales taxes range from 5% to 15%. | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 25 / 25 / 25, may be reduced by treaty and to 0% for most interest paid to arm's-length non-residents. | Headline corporate capital gains tax rate: Half of a capital gain constitutes a taxable capital gain, which is included in the corporation's income and taxed at ordinary rates. | Headline individual capital gains tax rate: Half of a capital gain constitutes a taxable capital gain, which is included in the individual's income and taxed at ordinary rates. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "This information needs to be verified and reported to the Canada Revenue Agency (CRA) annually"
  Source: Canada Revenue Agency — Reporting Rules for Digital Platforms — https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/reporting-rules-digital-platforms.html (Official source; verified_ladder 2026-08-25)
- Crypto-asset reporting: Partial / committed — Canada is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Exit tax on individuals: Yes — statutory power — Leaving Canada triggers a deemed disposition of most property at fair market value — the departure tax.
  Quote: "and you may have to report a capital gain (also known as departure tax)"
  Source: Canada Revenue Agency — Leaving Canada (emigrants) — https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/leaving-canada-emigrants.html (Official source; verified_ladder 2026-08-25)
- Citizenship-based taxation: No — power absent — Canada taxes worldwide income only while an individual is resident in Canada.
  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: PwC Worldwide Tax Summaries — Canada — https://taxsummaries.pwc.com/canada/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Convictions (2023–24): 13 — "As part of the CRA’s ongoing fight against criminal tax evasion in fiscal year 2023–24, 13 taxpayers were convicted for evading a total of $13.5 million in federal tax, and 9 new cases which included 14 taxpayers, were referred to the PPSC for possible criminal prosecution." (Canada Revenue Agency 2023–24 Departmental Results Report https://publications.gc.ca/collections/collection_2025/arc-cra/Rv1-32-2024-eng.pdf)
- Audits / examinations completed (2023–24): over 700 — "The activities of these programs included the completion of over 700 audits, resulting in a total of $1.8 billion in fiscal impact." (Canada Revenue Agency 2023–24 Departmental Results Report https://publications.gc.ca/collections/collection_2025/arc-cra/Rv1-32-2024-eng.pdf)
- Additional tax assessed / notified (2023–24): $1.8 billion — "The activities of these programs included the completion of over 700 audits, resulting in a total of $1.8 billion in fiscal impact." (Canada Revenue Agency 2023–24 Departmental Results Report https://publications.gc.ca/collections/collection_2025/arc-cra/Rv1-32-2024-eng.pdf)
- Tax debt collected (2023–24): $1.27 billion — "As a result of a Government of Canada investment, resolved an additional $1.27 billion in debt during this reporting period, which exceeded the target of $1.2 billion." (Canada Revenue Agency 2023–24 Departmental Results Report https://publications.gc.ca/collections/collection_2025/arc-cra/Rv1-32-2024-eng.pdf)
- Total revenue collected (2023-24): $662,657 million — "For the fiscal year 2023–24, total administered revenues amounted to $662,657 million." (Canada Revenue Agency 2023–24 Departmental Results Report https://publications.gc.ca/collections/collection_2025/arc-cra/Rv1-32-2024-eng.pdf)
- Audit staff (FTE) (2023–24): 43,866 — "Tax 40,132 44,348 43,866" (Canada Revenue Agency 2023–24 Departmental Results Report https://publications.gc.ca/collections/collection_2025/arc-cra/Rv1-32-2024-eng.pdf)

## Cayman Islands (CYM) — https://taxauthorityindex.com/country/cayman-islands
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): The Cayman Islands does not implement controlled foreign company rules or interest limitation rules. However, the jurisdiction has statutory country-by-country reporting requirements in place.
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: NA | Headline PIT rate: NA | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): NA | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Canada, Cayman Islands, Colombia"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Central African Republic (CAF) — https://taxauthorityindex.com/country/central-african-republic
Region: Sub-Saharan Africa 
Tax-to-GDP (central government only, World Bank): 8.2% in 2021
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Chad (TCD) — https://taxauthorityindex.com/country/chad
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Chad did not employ automated bulk data matching, citizenship-based taxation, or the public naming of non-compliant taxpayers. The country's tax revenue amounted to 10.0% of its GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 10.0% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 4.5%; Taxes on property 0.4%; Other taxes 0.0%; Taxes on payroll and workforce 0.1%; Taxes on income, profits and capital gains of individuals and corporations 4.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 35 | Headline PIT rate: 30 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 20 / NA / NA; Non-resident outside CEMAC area: 20 / 25 / 25 Non-résident from CEMAC area: 5 or 10/5/7.5 | Headline corporate capital gains tax rate: 20 | Headline individual capital gains tax rate: 20 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Chad taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Chad — https://taxsummaries.pwc.com/chad/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Chile (CHL) — https://taxauthorityindex.com/country/chile
Region: Latin America & Caribbean  · OECD member
Summary (auto-generated from the verified data below): Chile’s statutory framework includes controlled foreign company rules, interest limitation provisions, and country-by-country reporting requirements. In practice, the tax authority employs automated bulk data matching, although it does not utilize artificial intelligence or machine-learning for risk scoring. The country recorded tax revenue equivalent to 23.9% of its GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 23.9% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 1.2%; Social security contributions (SSC) 1.0%; Taxes on goods and services 11.5%; Taxes on income, profits and capital gains of individuals and corporations 10.5%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 or 27 | Headline PIT rate: 40 | Standard VAT rate: 19 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 35 / 4 or 35 / 30. DTT remedies are available. | Headline corporate capital gains tax rate: Capital gains are subject to the normal FCT rate. | Headline individual capital gains tax rate: 40 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 25 | Headline gift tax rate: 25 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Chile taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Chile taxes its individuals resident or domiciled in Chile on worldwide income."
  Source: PwC Worldwide Tax Summaries — Chile — https://taxsummaries.pwc.com/chile/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## China (CHN) — https://taxauthorityindex.com/country/china
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): China employs AI and machine-learning risk scoring in practice and has statutory controlled foreign company rules. Interest limitation rules are not in place. Tax revenue accounted for 20.1% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 20.1% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 6.2%; Taxes on property 1.3%; Taxes on goods and services 7.1%; Taxes on income, profits and capital gains of individuals and corporations 5.4%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 45 | Standard VAT rate: 13, 9, or 6 depending on the types of goods and services | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 10 / 10 / 10 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 20 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — 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.
  Quote: "Chinese tax authorities hope to collect, integrate, and analyze tax-related data from more fields"
  Source: China Briefing — China's Golden Tax System Phase IV: An Explainer — https://www.china-briefing.com/news/chinas-golden-tax-system-phase-iv-an-explainer/ (Professional / legal analysis; verified 2026-08-25)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "requires livestreaming platforms to report earnings of profit-generating streamers every six months"
  Source: Sixth Tone — Scroll, Sell, Evade: China Recovers Millions in Taxes From Streamers — https://www.sixthtone.com/news/1016914 (Press report; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — China, People's Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — China, People's Republic of — https://taxsummaries.pwc.com/peoples-republic-of-china/individual/taxes-on-personal-income (source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Colombia (COL) — https://taxauthorityindex.com/country/colombia
Region: Latin America & Caribbean  · OECD member
Summary (auto-generated from the verified data below): Colombia employs artificial intelligence and machine learning for risk scoring in practice, while maintaining statutory controls on controlled foreign companies, interest limitations, and country-by-country reporting. The country did not utilize automated bulk data matching during the period reviewed. Tax revenue accounted for 19.7% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 19.7% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 8.8%; Taxes on payroll and workforce 0.3%; Taxes on property 1.5%; Other taxes 0.9%; Social security contributions (SSC) 1.6%; Taxes on income, profits and capital gains of individuals and corporations 6.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 35 | Headline PIT rate: 39 | Headline corporate capital gains tax rate: 15 | Headline individual capital gains tax rate: If the assets were held for two or more years, the gain will be taxed as a capital gain at a 15% flat rate (recapture rules are applicable). If the assets were held for less than two years, the gain will be taxed as ordinary capital income (up to 39% for FY 2023). | Headline net wealth/worth tax rate: 1.5% until 2026; 1% 2027 onwards | Headline inheritance tax rate: 15 | Headline gift tax rate: 15 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) | Standard VAT rate: 19 | WHT rates (%) (Dividends/Interest/Royalties): Resident: Between 0% and 20% Non-resident: 20 / 20 / 20 * See the Withholding taxes section of Colombia's corporate tax summary.
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Cayman Islands, Colombia, Croatia"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Congo, Dem. Rep. (COD) — https://taxauthorityindex.com/country/congo-dem-rep
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): The Democratic Republic of Congo does not utilize automated bulk data matching or controlled foreign company rules. It has statutory interest limitation rules in place. Tax revenue amounted to 9.1% of GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 9.1% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on payroll and workforce 0.3%; Other taxes 0.1%; Social security contributions (SSC) 0.8%; Taxes on property 0.1%; Taxes on goods and services 4.3%; Taxes on income, profits and capital gains of individuals and corporations 3.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: 40 | Standard VAT rate: 16 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 or 20 / 0 / 20; Non-resident: 10 or 20 / 0 or 20 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Congo, Rep. (COG) — https://taxauthorityindex.com/country/congo
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Congo, Rep. has statutory interest limitation rules and requires statutory country-by-country reporting. The country does not utilize automated bulk data matching or controlled foreign company rules. Tax revenue amounted to 8.3% of GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 8.3% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on property 0.4%; Taxes on payroll and workforce 0.2%; Other taxes 0.0%; Taxes on goods and services 5.3%; Taxes on income, profits and capital gains of individuals and corporations 2.4%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 28 | Headline PIT rate: 40 | Standard VAT rate: 18.90 (18% VAT + 5% surtax) | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 0 / 0; Non-resident: 15 / 5 or 20 / 10 or 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Congo, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "The Republic of Congo taxes its residents on their worldwide income and taxes non-residents on their Congolese income."
  Source: PwC Worldwide Tax Summaries — Congo, Republic of — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Cook Islands (COK) — https://taxauthorityindex.com/country/cook-islands
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Costa Rica (CRI) — https://taxauthorityindex.com/country/costa-rica
Region: Latin America & Caribbean  · OECD member
Summary (auto-generated from the verified data below): Costa Rica employs artificial intelligence and machine-learning for risk scoring in practice and has statutory interest limitation rules and country-by-country reporting requirements. The country's tax revenue amounted to 25.5% of GDP in 2022. Automated bulk data matching and controlled foreign company rules are not utilized.
Tax-to-GDP (general government, OECD Revenue Statistics): 25.5% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 8.3%; Taxes on property 0.5%; Social security contributions (SSC) 8.9%; Other taxes 0.9%; Taxes on income, profits and capital gains of individuals and corporations 5.5%; Taxes on payroll and workforce 1.4%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: Self-employed: 25; Employed: 25 | Standard VAT rate: 13 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / NA / NA; Non-resident: 15 / 15 / 25 | Headline corporate capital gains tax rate: 15 (2.25 under certain conditions) | Headline individual capital gains tax rate: 15 (2.25 under certain conditions) | Headline net wealth/worth tax rate: Costa Rica does not have a net wealth/worth tax. | Headline inheritance tax rate: Costa Rica does not have an inheritance tax. | Headline gift tax rate: Costa Rica does not have a gift tax. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "British Virgin Islands, Costa Rica, Hong Kong (China)"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Costa Rica taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "Income taxes on individuals in Costa Rica are levied on local income irrespective of nationality and resident status."
  Source: PwC Worldwide Tax Summaries — Costa Rica — https://taxsummaries.pwc.com/costa-rica/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Cote d'Ivoire (CIV) — https://taxauthorityindex.com/country/cote-d-ivoire
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Cote d'Ivoire has statutory interest limitation rules and country-by-country reporting requirements, while automated bulk data matching is applied in practice. The country does not utilize AI and machine-learning risk scoring or controlled foreign company rules. Tax revenue amounted to 13.9% of GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 13.9% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 8.5%; Social security contributions (SSC) 1.6%; Other taxes 0.1%; Taxes on property 0.4%; Taxes on payroll and workforce 1.5%; Taxes on income, profits and capital gains of individuals and corporations 1.8%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 32 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 18 / NA; Non-resident: 15 / 18 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Ivory Coast (Côte d'Ivoire) taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Côte d'Ivoire taxes residents on their worldwide income."
  Source: PwC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) — https://taxsummaries.pwc.com/ivory-coast/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Croatia (HRV) — https://taxauthorityindex.com/country/croatia
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Croatia employs artificial intelligence and machine learning for risk scoring, alongside automated bulk data matching, in its tax enforcement practice. Statutory regulations include controlled foreign company rules, interest limitation provisions, and country-by-country reporting requirements. In 2021, the country's tax revenue amounted to 35.5% of its GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 35.5% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on property 1.0%; Social security contributions (SSC) 10.9%; Taxes on goods and services 18.6%; Taxes on income, profits and capital gains of individuals and corporations 5.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 18 (10% for companies realising less than EUR 1 million in revenues) | Headline PIT rate: 10% to 36%, depending on the income type and the individual income recipient's place of residence or habitual abode in Croatia. | Standard VAT rate: 25 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 0 / 0 (corporate); 12 / 12 / max. 24 (individuals); Non-resident: 10 / 15 / 15 (corporate); | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 12 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 4 | Headline gift tax rate: 4 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Croatia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Croatia — https://taxsummaries.pwc.com/croatia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Cuba (CUB) — https://taxauthorityindex.com/country/cuba
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Cuba utilizes artificial intelligence and machine learning for risk scoring in practice, although it does not employ automated bulk data matching. The country does not publicly name non-compliant taxpayers. Tax revenue accounted for 18.3% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 18.3% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 4.1%; Taxes on payroll and workforce 1.0%; Taxes on goods and services 2.0%; Social security contributions (SSC) 2.6%; Taxes on income, profits and capital gains of individuals and corporations 8.6%
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Curacao (CUW) — https://taxauthorityindex.com/country/curacao
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Curacao has implemented statutory interest limitation rules and statutory country-by-country reporting requirements. The jurisdiction does not have controlled foreign company rules in place.
### Enforcement powers
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Cyprus (CYP) — https://taxauthorityindex.com/country/cyprus
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Cyprus mandates statutory reporting for digital platforms and crypto-assets. The jurisdiction does not employ AI or machine-learning risk scoring, automated bulk data matching, or public naming of non-compliant taxpayers. Additionally, it does not practice citizenship-based taxation, with central government tax revenue accounting for 23.9% of GDP in 2024.
Tax-to-GDP (central government only, World Bank): 23.9% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15 as of 1 January 2026 (12.5 up to 31 December 2025) | Headline PIT rate: 35 | Standard VAT rate: 19 | Headline corporate capital gains tax rate: 20 | Headline individual capital gains tax rate: 20 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: Nil if up to a third degree relative. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) | WHT rates (%) (Dividends/Interest/Royalties): Resident corporations: 0 / 17 (only on 'passive' interest up to 31 December 2025, otherwise 0) / 0; Non-resident: 0 / 0 / 10 (only if royalties earned on rights used within Cyprus); As of 31 December 2022 (with revised provisions effective from 16 April 2025), higher WHT rates may apply if the recipient of the payment is a related company located in a jurisdiction included on the EU blacklist.
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Cyprus taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Cyprus — https://taxsummaries.pwc.com/cyprus/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Czechia (CZE) — https://taxauthorityindex.com/country/czechia
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Czechia employs statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. In 2022, the country's tax revenue amounted to 33.9% of its GDP. The jurisdiction does not utilize AI or machine-learning risk scoring, nor does it conduct automated bulk data matching.
Tax-to-GDP (general government, OECD Revenue Statistics): 33.9% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.0%; Social security contributions (SSC) 15.8%; Taxes on goods and services 10.8%; Taxes on property 0.2%; Taxes on income, profits and capital gains of individuals and corporations 7.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 21 for tax periods starting in 2024 (19 before then) | Headline PIT rate: 23 | Standard VAT rate: 21 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 0 / 0; Non-resident: 15 / 15 / 15 (35% WHT applies to residents of countries outside of the EU and EEA with which the Czech Republic does not have an enforceable DTT or TIEA) | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline inheritance tax rate: NA | Headline net wealth/worth tax rate: NA | Headline gift tax rate: If taxable, the gift is subject to the normal PIT rate. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Czech Republic taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Czech Republic — https://taxsummaries.pwc.com/czech-republic/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Denmark (DNK) — https://taxauthorityindex.com/country/denmark
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Denmark levies tax revenue equivalent to 41.9% of its GDP in 2022. The country maintains statutory exit taxes on individuals, controlled foreign company rules, and interest limitation rules. While citizenship-based taxation is not applied, crypto-asset reporting is only partial.
Tax-to-GDP (general government, OECD Revenue Statistics): 41.9% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 12.8%; Other taxes 0.0%; Taxes on payroll and workforce 0.3%; Taxes on income, profits and capital gains of individuals and corporations 27.0%; Taxes on property 1.7%; Social security contributions (SSC) 0.0%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 22 | Headline PIT rate: Up to 57% (60.5% including labour market tax) | Standard VAT rate: 25 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 27 / 22 / 22; Non-resident: 27 / 22 / 22 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 15 / 36.25 / income tax (depending on specific circumstances) | Headline gift tax rate: 15 / 36.25 / income tax (depending on specific circumstances) NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Partial / committed — 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).
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Exit tax on individuals: Yes — statutory power — Denmark applies exit taxation to residents leaving with assets (shares, options, bonds, certain pensions), with asset-specific rules.
  Quote: "Exit taxation applies for individuals who have been considered as resident and tax treaty resident in Denmark"
  Source: PwC Worldwide Tax Summaries — Denmark — https://taxsummaries.pwc.com/denmark/individual/other-taxes (Professional / legal analysis; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Denmark taxes on the basis of residence (full tax liability for residents), not citizenship.
  Quote: "Individuals who are residents in Denmark are subject to full tax liability"
  Source: PwC Worldwide Tax Summaries — Denmark — https://taxsummaries.pwc.com/denmark/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 3" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Audits / examinations completed (2023): mere end 3.300 — "skattestyrelsen har i 2023 gennemført mere end 3.300 kontroller mod social dumping hos udenlandske og danske virksomheder med udenlandske arbejdstagere." (Skattestyrelsen — kontrol mod social dumping (pressemeddelelse) https://www.sktst.dk/publikationer/skattestyrelsens-kontrol-mod-social-dumping-slaar-rekord)
- Additional tax assessed / notified (2023): godt 507 mio. kr. — "i 2023 førte kontrolindsatsen til, at skattestyrelsen udsendte opkrævninger for godt 507 mio. kr., jf. figur 1 ." (Skattestyrelsen — kontrol mod social dumping (pressemeddelelse) https://www.sktst.dk/publikationer/skattestyrelsens-kontrol-mod-social-dumping-slaar-rekord)

## Djibouti (DJI) — https://taxauthorityindex.com/country/djibouti
Region: Middle East, North Africa, Afghanistan & Pakistan
### Enforcement powers
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Dominica (DMA) — https://taxauthorityindex.com/country/dominica
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Dominica does not utilize automated bulk data matching for tax enforcement. The jurisdiction lacks controlled foreign company rules. Additionally, interest limitation rules are not in place.
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Dominican Republic (DOM) — https://taxauthorityindex.com/country/dominican-republic
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): The Dominican Republic has implemented statutory interest limitation rules and requires statutory country-by-country reporting. Automated bulk data matching is not utilized in its enforcement framework. In 2022, tax revenue accounted for 13.9% of the country's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 13.9% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.7%; Taxes on payroll and workforce 0.1%; Taxes on goods and services 8.7%; Social security contributions (SSC) 0.1%; Taxes on income, profits and capital gains of individuals and corporations 4.4%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 27 | Headline PIT rate: 25 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 / NA / NA; Non-resident: 10 / 10 / 27 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 3 | Headline gift tax rate: 27 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Dominican Republic taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "The Dominican Republic follows a territorial concept for the determination of taxable income."
  Source: PwC Worldwide Tax Summaries — Dominican Republic — https://taxsummaries.pwc.com/dominican-republic/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Ecuador (ECU) — https://taxauthorityindex.com/country/ecuador
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Ecuador utilizes artificial intelligence and machine learning for risk scoring in practice, but does not employ automated bulk data matching. The country does not apply citizenship-based taxation or publicly name non-compliant taxpayers. In 2022, tax revenue accounted for 20.9% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 20.9% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 10.4%; Taxes on property 0.9%; Other taxes 0.0%; Social security contributions (SSC) 5.0%; Taxes on income, profits and capital gains of individuals and corporations 4.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 22%, 25%, or 28%, depending on the company's shareholders structure (corporate structure) and disclosure compliance. | Headline PIT rate: 37 | Standard VAT rate: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 or 12 / 0 to 2 / 10; Non-resident: 10 / 0 or 25 / 0, 25, or 37 | Headline corporate capital gains tax rate: Capital gains generated by the transfer of equity rights (i.e. shares) are subject to a 10% income tax rate. | Headline individual capital gains tax rate: Capital gains generated by the transfer of equity rights (i.e. shares) are subject to a 10% income tax rate. | Headline net wealth/worth tax rate: 0.15 | Headline inheritance tax rate: 35 | Headline gift tax rate: 35 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Ecuador taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Income generated abroad by Ecuador-resident individuals, local or foreign, is taxable."
  Source: PwC Worldwide Tax Summaries — Ecuador — https://taxsummaries.pwc.com/ecuador/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Egypt, Arab Rep. (EGY) — https://taxauthorityindex.com/country/egypt-arab-rep
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): Egypt, Arab Rep. has statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements in place. In 2021, the country's tax revenue amounted to 14.1% of its GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 14.1% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on property 0.1%; Taxes on goods and services 6.1%; Taxes on income, profits and capital gains of individuals and corporations 6.0%; Social security contributions (SSC) 1.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 22.5 | Headline PIT rate: 27.5 | Standard VAT rate: 14 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 5 or 10 / NA / NA; Non-resident: 5 or 10 / 20 / 20 | Headline corporate capital gains tax rate: 0, 10, or 22.5 | Headline individual capital gains tax rate: 0, 10, or 27.5 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Egypt taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Egypt — https://taxsummaries.pwc.com/egypt/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## El Salvador (SLV) — https://taxauthorityindex.com/country/el-salvador
Region: Latin America & Caribbean 
Tax-to-GDP (general government, OECD Revenue Statistics): 22.9% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.3%; Social security contributions (SSC) 2.6%; Taxes on property 0.2%; Taxes on payroll and workforce 0.1%; Taxes on goods and services 11.3%; Taxes on income, profits and capital gains of individuals and corporations 8.3%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: 30 | Standard VAT rate: 13 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 5 / 10 / 5 or 10; Non-resident: 5 / 10 or 20 / 20; Non-resident in a tax haven: 25 / 10 or 25 / 25 | Headline corporate capital gains tax rate: 10 or 30 (see El Salvador's Corporate tax summary for more information). | Headline individual capital gains tax rate: 10 or 30 (see El Salvador's Individual tax summary for more information). | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: No evidence found — Identified by the OECD Global Forum as relevant to the CARF but not yet committed to implement it (as of 17 June 2025).
  Quote: "Australia 1 , El Salvador, India 2"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — El Salvador taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "El Salvador taxes its citizens, residents, and non-residents on their income earned in the country and on other Salvadoran-source income."
  Source: PwC Worldwide Tax Summaries — El Salvador — https://taxsummaries.pwc.com/el-salvador/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Equatorial Guinea (GNQ) — https://taxauthorityindex.com/country/equatorial-guinea
Region: Sub-Saharan Africa 
Tax-to-GDP (general government, OECD Revenue Statistics): 5.9% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on property 0.0%; Other taxes 0.1%; Social security contributions (SSC) 0.7%; Taxes on goods and services 1.1%; Taxes on income, profits and capital gains of individuals and corporations 4.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 25 | Standard VAT rate: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10; Non-resident: 15 / 15 / 10 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 0.5 | Headline gift tax rate: 0.5 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Equatorial Guinea taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Residents are taxed on worldwide income, whereas non-residents are only taxed on their Equatorial Guinea-source income."
  Source: PwC Worldwide Tax Summaries — Equatorial Guinea — https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Estonia (EST) — https://taxauthorityindex.com/country/estonia
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Estonia employs artificial intelligence and machine learning for risk scoring, alongside automated bulk data matching, in its tax enforcement practice. The country has statutory provisions for controlled foreign companies, interest limitation rules, and country-by-country reporting. In 2022, tax revenue accounted for 32.8% of the nation's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 32.8% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.2%; Taxes on goods and services 13.3%; Social security contributions (SSC) 11.4%; Taxes on income, profits and capital gains of individuals and corporations 7.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 22 (undistributed profits are tax exempt) | Headline PIT rate: 22 | Standard VAT rate: 24 | WHT rates (%) (Dividends/Interest/Royalties): Resident corporate: 0 / 0 / 0; Resident individual: 0 / 22 / 22; Non-resident corporate: 0 / 0 / 10; | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Estonia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Estonia — https://taxsummaries.pwc.com/estonia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Eswatini (SWZ) — https://taxauthorityindex.com/country/eswatini
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Eswatini does not utilize artificial intelligence or machine-learning risk scoring, automated bulk data matching, controlled foreign company rules, or interest limitation rules. The country's tax revenue amounted to 18.0% of its GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 18.0% in 2021
Tax mix 2021 (% of GDP, general government): Social security contributions (SSC) 2.4%; Taxes on property 0.3%; Taxes on goods and services 6.5%; Taxes on income, profits and capital gains of individuals and corporations 8.8%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 27.5 (25% for year-ends commencing after 1 July 2024) | Headline PIT rate: 33 | Standard VAT rate: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 15 / 10 / 15 | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Eswatini taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Eswatini — https://taxsummaries.pwc.com/eswatini/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Ethiopia (ETH) — https://taxauthorityindex.com/country/ethiopia
Region: Sub-Saharan Africa 
Tax-to-GDP (central government only, World Bank): 3.4% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: 35 | Standard VAT rate: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 / 5 or 10 / 5; Non-resident: 15 / 10 / 10 | Headline corporate capital gains tax rate: Taxable assets, relating to buildings, shares, and bonds, attract CGT at the rate of 15%. | Headline individual capital gains tax rate: Taxable assets, relating to buildings, shares, and bonds, attract CGT at the rate of 15%. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Ethiopia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Ethiopian resident individuals are taxed on their worldwide income. Non-residents are taxed on their Ethiopian-sourced income."
  Source: PwC Worldwide Tax Summaries — Ethiopia — https://taxsummaries.pwc.com/ethiopia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Faroe Islands (FRO) — https://taxauthorityindex.com/country/faroe-islands
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): The Faroe Islands do not implement controlled foreign company rules or interest limitation rules. However, the jurisdiction has statutory country-by-country reporting requirements in place.
### Enforcement powers
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Estonia, Faroe Islands, Finland"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Fiji (FJI) — https://taxauthorityindex.com/country/fiji
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Fiji recorded tax revenue of 17.9% of its GDP in 2022. The country does not utilize artificial intelligence or machine-learning for risk scoring. It also does not employ automated bulk data matching.
Tax-to-GDP (general government, OECD Revenue Statistics): 17.9% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 12.9%; Taxes on property 0.0%; Taxes on income, profits and capital gains of individuals and corporations 5.0%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Finland (FIN) — https://taxauthorityindex.com/country/finland
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Finland employs AI and machine-learning risk scoring in practice and maintains statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. The country does not utilize automated bulk data matching for tax enforcement. In 2022, tax revenue accounted for 43.0% of the gross domestic product.
Tax-to-GDP (general government, OECD Revenue Statistics): 43.0% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.0%; Taxes on property 1.4%; Taxes on goods and services 13.8%; Social security contributions (SSC) 11.9%; Taxes on income, profits and capital gains of individuals and corporations 15.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: Residents: Progressive tax rates up to approximately 52%; Non-residents: 35% | Standard VAT rate: 25.5 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 30 (and 34 on total annual capital income exceeding EUR 30,000). | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: Tax rate depends on the value of the inheritance and the relationship between the beneficiary and the deceased. | Headline gift tax rate: Tax rate depends on the value of the gift and the relationship between the donee and the donor. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) | WHT rates (%) (Dividends/Interest/Royalties): WHT rates on dividends, interest, and royalties for residents and non-residents vary on a case-by-case basis (as it is, e.g., dependent on a legal form of the payer and the recipient). See the Finland Corporate tax summary for more information.
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Finland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Finland taxes residents on their worldwide income."
  Source: PwC Worldwide Tax Summaries — Finland — https://taxsummaries.pwc.com/finland/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## France (FRA) — https://taxauthorityindex.com/country/france
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): France maintains statutory provisions for social media and open-web monitoring, as well as an exit tax on individuals. The jurisdiction also enforces statutory controlled foreign company rules and interest limitation rules, while crypto-asset reporting remains partial. In 2022, tax revenue accounted for 46.1% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 46.1% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.4%; Taxes on property 3.7%; Taxes on payroll and workforce 1.9%; Social security contributions (SSC) 15.0%; Taxes on goods and services 12.2%; Taxes on income, profits and capital gains of individuals and corporations 12.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 45, plus surtax and social surcharges | Standard VAT rate: Turnover tax: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident (companies): 25 / 0 / 25 Non-resident (individuals): 12.8 / 0 / 25 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 30, plus exceptional income tax for high earners at 4. | Headline net wealth/worth tax rate: 1.5 | Headline inheritance tax rate: 60 | Headline gift tax rate: 60 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Social media & open-web monitoring: Yes — statutory power — 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.
  Quote: "rendues publiques sur les réseaux sociaux ainsi que sur les plateformes de mise en relation par voie électronique"
  Source: CNIL — Avis sur l'expérimentation de collecte de données sur les plateformes en ligne — https://www.cnil.fr/fr/projet-de-loi-de-finances-2020-publication-de-lavis-de-la-cnil (Official source; verified 2026-08-25)
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Partial / committed — 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).
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Exit tax on individuals: Yes — statutory power — Transferring tax residence out of France triggers tax on unrealised gains (plus-values latentes) for qualifying shareholders — the French exit tax.
  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: impots.gouv.fr — Je quitte la France, suis-je concerné par l'Exit Tax ? — https://www.impots.gouv.fr/particulier/questions/je-quitte-la-france-suis-je-concerne-par-lexit-tax (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — France taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — France — https://taxsummaries.pwc.com/france/individual/taxes-on-personal-income (source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 4" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Additional tax assessed / notified (2024): 16,7 milliards d'euros — "en 2024, les droits et pénalités notifiés ont atteint un niveau record de 16,7 milliards d'euros , soit 1 milliard de plus qu'en 2023." (DGFiP rapport d'activité 2024 (economie.gouv.fr) https://www.economie.gouv.fr/actualites/la-direction-generale-des-finances-publiques-publie-son-rapport-dactivite-2024)

## Gabon (GAB) — https://taxauthorityindex.com/country/gabon
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Gabon has implemented statutory interest limitation rules and requires statutory country-by-country reporting. The country does not utilize automated bulk data matching or controlled foreign company rules. Tax revenue accounted for 10.3% of GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 10.3% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on income, profits and capital gains of individuals and corporations 3.6%; Taxes on goods and services 4.8%; Other taxes 0.3%; Social security contributions (SSC) 1.4%; Taxes on payroll and workforce 0.1%; Taxes on property 0.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 (35% for oil & gas and mining companies) | Headline PIT rate: 35, plus  5% complementary tax on salaries | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 20 / 20 / subject to CIT; Non-resident: 25 / 25 / 25 | Headline corporate capital gains tax rate: Capital gains are subject to a discharge levy at the rate of 20% due by the Gabonese company whose rights are transferred. | Headline individual capital gains tax rate: 20 | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Gabon taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Individuals who have their habitual residence abroad are liable to the IRPP for the whole of their revenues having origin in Gabon."
  Source: PwC Worldwide Tax Summaries — Gabon — https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Gambia, The (GMB) — https://taxauthorityindex.com/country/gambia
Region: Sub-Saharan Africa 
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Georgia (GEO) — https://taxauthorityindex.com/country/georgia
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Georgia implemented statutory country-by-country reporting requirements. In 2022, the country's tax revenue amounted to 24.1% of GDP. The jurisdiction does not utilize AI or machine-learning risk scoring, automated bulk data matching, controlled foreign company rules, or interest limitation rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 24.1% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.8%; Taxes on goods and services 13.3%; Other taxes 0.2%; Taxes on income, profits and capital gains of individuals and corporations 9.7%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15 (20 for banks, credit unions, microfinance organisations, and loan providers). | Headline PIT rate: 20 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 5 / 5 / 5 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: General capital gain tax rate is 20%. Tax rate is reduced to 5% in case of supply of residential apartment and the land attached to it or a supply of a vehicle. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Georgia taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "Resident individuals are exempt from tax on income that does not have a Georgian source."
  Source: PwC Worldwide Tax Summaries — Georgia — https://taxsummaries.pwc.com/georgia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Germany (DEU) — https://taxauthorityindex.com/country/germany
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Germany enforces statutory digital platform reporting, an exit tax on individuals, controlled foreign company rules, and interest limitation rules. The country also implements partial reporting requirements for crypto-assets. In 2022, tax revenue accounted for 39.3% of the gross domestic product.
Tax-to-GDP (general government, OECD Revenue Statistics): 39.3% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 1.1%; Social security contributions (SSC) 14.6%; Other taxes 0.0%; Taxes on goods and services 10.5%; Taxes on income, profits and capital gains of individuals and corporations 13.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Corporate income tax/solidarity surcharge: 15.825%; Trade tax: From 8.75% to 20.3%, depending upon the location of the business establishment. | Headline PIT rate: 45, plus surcharges | Standard VAT rate: 19 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 25 / 25 / 0; Generally, only interest paid by banks to a resident is subject to WHT. Non-resident: 25 / 0 / 15 or upon application as reduced by EU directive/double tax treaty/domestic law. | Headline corporate capital gains tax rate: Capital gains are subject to the normal corporation tax rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 50 | Headline individual capital gains tax rate: 25, plus 5.5% solidarity surcharge on tax paid (in total 26.375% plus church tax if applicable) | Headline gift tax rate: 50 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — The Platform Tax Transparency Act (PStTG, implementing DAC7) obliges platform operators to report seller information to the German tax authority.
  Quote: "Meldende Plattformbetreiber haben die in § 14 genannten Informationen in Bezug auf den Meldezeitraum"
  Source: §13 PStTG — Meldepflicht (gesetze-im-internet.de) — https://www.gesetze-im-internet.de/psttg/__13.html (Official source; verified 2026-08-25)
- Crypto-asset reporting: Partial / committed — 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).
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Exit tax on individuals: Yes — statutory power — Germany's Wegzugsbesteuerung (§6 AStG) deems a disposal of substantial shareholdings when unlimited tax liability ends by moving away.
  Quote: "die Beendigung der unbeschränkten Steuerpflicht infolge der Aufgabe des Wohnsitzes oder des gewöhnlichen Aufenthalts"
  Source: §6 AStG — Wegzugsbesteuerung (gesetze-im-internet.de) — https://www.gesetze-im-internet.de/astg/__6.html (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Germany taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Germany — https://taxsummaries.pwc.com/germany/individual/taxes-on-personal-income (source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Audits / examinations completed (2024): 140.764 — "von den 8.832.707 betrieben, die in der betriebskartei der finanzämter erfasst sind, sind 140.764 betriebe geprüft worden." (BMF Monatsbericht — Ergebnisse der steuerlichen Betriebsprüfung der Länder 2024 https://www.bundesfinanzministerium.de/Monatsberichte/Ausgabe/2025/11/Inhalte/Kapitel-2-Analysen/2-4-steuerliche-betriebspruefung-der-laender-2024.html)
- Audit coverage rate (2024): 1,6 prozent — "dies entspricht einer prüfungsquote von 1,6 prozent im durchschnitt." (BMF Monatsbericht — Ergebnisse der steuerlichen Betriebsprüfung der Länder 2024 https://www.bundesfinanzministerium.de/Monatsberichte/Ausgabe/2025/11/Inhalte/Kapitel-2-Analysen/2-4-steuerliche-betriebspruefung-der-laender-2024.html)
- Additional tax assessed / notified (2024): rund 10,9 mrd. euro — "es wurde ein mehrergebnis von rund 10,9 mrd. euro festgestellt." (BMF Monatsbericht — Ergebnisse der steuerlichen Betriebsprüfung der Länder 2024 https://www.bundesfinanzministerium.de/Monatsberichte/Ausgabe/2025/11/Inhalte/Kapitel-2-Analysen/2-4-steuerliche-betriebspruefung-der-laender-2024.html)
- Audit staff (FTE) (2024): 12.359 — "in den betriebsprüfungen der länder waren im jahr 2024 bundesweit 12.359 prüferinnen und prüfer tätig." (BMF Monatsbericht — Ergebnisse der steuerlichen Betriebsprüfung der Länder 2024 https://www.bundesfinanzministerium.de/Monatsberichte/Ausgabe/2025/11/Inhalte/Kapitel-2-Analysen/2-4-steuerliche-betriebspruefung-der-laender-2024.html)

## Ghana (GHA) — https://taxauthorityindex.com/country/ghana
Region: Sub-Saharan Africa 
Tax-to-GDP (general government, OECD Revenue Statistics): 14.1% in 2021
Tax mix 2021 (% of GDP, general government): Social security contributions (SSC) 0.7%; Taxes on goods and services 8.0%; Taxes on income, profits and capital gains of individuals and corporations 5.4%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: Residents: 35; Non-residents: 25 | Standard VAT rate: Standard rate scheme: 15; Additional levies charged on taxable supplies are NHIL: 2.5 and GETFL: 2.5. | WHT rates (%) (Dividends/Interest/Royalties): Resident: 8 / 8 / 15; Non-resident: 8 / 8 / 15; See Ghana's Corporate summary for a description of other WHTs. | Headline corporate capital gains tax rate: Capital gains are included as part of income and taxed at the applicable corporate income tax rate. | Headline individual capital gains tax rate: Capital gains are included as part of income and taxed at the individual’s marginal/graduated tax rate for residents (highest of 35%) and 25% for non-residents; or 25% (upon election and the gains are as a result of the realisation of investment assets). | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: Inheritance tax is not expressly and separately provided for under the tax laws of Ghana. | Headline gift tax rate: Gift is included in the income of the individual and taxed at 25% for a non-resident and the marginal rate for a resident (highest of 35%); or 25% (upon election and the gift does not relate to business or employment). NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Ghana taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Resident individuals are taxed on their worldwide income, and, as such, foreign-sourced income is taxable."
  Source: PwC Worldwide Tax Summaries — Ghana — https://taxsummaries.pwc.com/ghana/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Gibraltar (GIB) — https://taxauthorityindex.com/country/gibraltar
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Gibraltar maintains statutory controlled foreign company rules and interest limitation rules. The jurisdiction also requires statutory country-by-country reporting.
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15% from 1 July 2024 (12.5% up to 30 June 2024). Utility and energy providers and corp.'s abusing a dominant position pay a rate of 20%. | Headline PIT rate: Lower of the Allowances Based system (14% - 39%) and Gross Income Based system (6% - 28%). Maximum effective tax rate of 25%. | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): NA | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Germany, Gibraltar, Greece"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Gibraltar taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Gibraltar — https://taxsummaries.pwc.com/gibraltar/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Greece (GRC) — https://taxauthorityindex.com/country/greece
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Greece employs artificial intelligence and machine-learning for risk scoring as well as automated bulk data matching in practice. Statutory frameworks include controlled foreign company rules, interest limitation rules, and country-by-country reporting. The country recorded tax revenue of 41.0% of its GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 41.0% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 3.3%; Social security contributions (SSC) 12.1%; Taxes on goods and services 17.3%; Taxes on income, profits and capital gains of individuals and corporations 8.3%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 22 | Headline PIT rate: Marginal rate is 44% | Standard VAT rate: 24 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 5/ 15 / 20; Non-resident: 5/ 15 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate unless the participation exemption is applicable. | Headline individual capital gains tax rate: 15 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: Category A: 10; Category B: 20; Category C: 40 | Headline gift tax rate: Category A: 10; Category B: 20; Category C: 40
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Greece taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Permanent residents are taxed on their worldwide income in Greece."
  Source: PwC Worldwide Tax Summaries — Greece — https://taxsummaries.pwc.com/greece/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Greenland (GRL) — https://taxauthorityindex.com/country/greenland
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Greenland has statutory controlled foreign company rules and interest limitation rules in place. The jurisdiction also requires statutory country-by-country reporting.
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25% (6% surcharge tax on underpaid/non-paid on account tax before year end) | Headline PIT rate: 10, plus municipal tax | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): Resident: 36 to 44 / 25 / 30; Non-resident: 36 to 44 / 25 / 30 | Headline corporate capital gains tax rate: 25 | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: Gifts are taxable as ordinary income. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Greenland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Greenland — https://taxsummaries.pwc.com/greenland/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Grenada (GRD) — https://taxauthorityindex.com/country/grenada
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Grenada does not utilize automated bulk data matching for tax enforcement. The jurisdiction also lacks controlled foreign company rules and interest limitation rules.
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Guatemala (GTM) — https://taxauthorityindex.com/country/guatemala
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Guatemala implemented statutory interest limitation rules as part of its tax framework. In 2022, the country's tax revenue accounted for 14.4% of its GDP. The jurisdiction does not utilize AI or machine-learning risk scoring, automated bulk data matching, or controlled foreign company rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 14.4% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 7.6%; Social security contributions (SSC) 2.1%; Taxes on payroll and workforce 0.1%; Taxes on property 0.2%; Other taxes 0.8%; Taxes on income, profits and capital gains of individuals and corporations 3.5%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: System on earnings: 25% on net income; Simplified optional system: 7% on gross income | Headline PIT rate: 7 | Standard VAT rate: 12 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 5 / 10 / 15 | Headline individual capital gains tax rate: 10 | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) | Headline corporate capital gains tax rate: 10
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Guatemala taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Guatemala — https://taxsummaries.pwc.com/guatemala/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Guinea (GIN) — https://taxauthorityindex.com/country/guinea
Region: Sub-Saharan Africa 
Tax-to-GDP (general government, OECD Revenue Statistics): 11.2% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 9.1%; Taxes on property 0.0%; Other taxes 0.2%; Taxes on payroll and workforce 0.1%; Taxes on income, profits and capital gains of individuals and corporations 1.8%
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Guinea-Bissau (GNB) — https://taxauthorityindex.com/country/guinea-bissau
Region: Sub-Saharan Africa 
Tax-to-GDP (central government only, World Bank): 8.3% in 2024
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Guyana (GUY) — https://taxauthorityindex.com/country/guyana
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Guyana did not employ automated bulk data matching, citizenship-based taxation, or the public naming of non-compliant taxpayers. The country's tax revenue amounted to 10.6% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 10.6% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.1%; Taxes on income, profits and capital gains of individuals and corporations 5.4%; Taxes on goods and services 3.9%; Social security contributions (SSC) 1.0%; Taxes on property 0.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 35 | Standard VAT rate: 14 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 0 / 0; Non-resident: 20 / 20 / 20 | Headline corporate capital gains tax rate: 20 | Headline individual capital gains tax rate: 20 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Guyana taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Guyana — https://taxsummaries.pwc.com/guyana/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Haiti (HTI) — https://taxauthorityindex.com/country/haiti
Region: Latin America & Caribbean 
### Enforcement powers
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Honduras (HND) — https://taxauthorityindex.com/country/honduras
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Honduras has statutory country-by-country reporting requirements in place. The country collected tax revenue equivalent to 21.4% of its GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 21.4% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on payroll and workforce 0.2%; Other taxes 0.8%; Taxes on property 0.6%; Taxes on goods and services 10.4%; Social security contributions (SSC) 3.3%; Taxes on income, profits and capital gains of individuals and corporations 6.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25, plus a surcharge of 5% on net taxable income over HNL 1 million. | Headline PIT rate: 25 | Standard VAT rate: Sales tax: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 / 10 / 25; Non-resident: 10 / 10 / 25 | Headline corporate capital gains tax rate: 10 | Headline individual capital gains tax rate: 10 | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Honduras taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "The tax system in Honduras is based on a territorial concept of income."
  Source: PwC Worldwide Tax Summaries — Honduras — https://taxsummaries.pwc.com/honduras/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Hong Kong SAR, China (HKG) — https://taxauthorityindex.com/country/hong-kong-sar-china
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Hong Kong SAR, China utilizes artificial intelligence and machine learning for risk scoring in practice and mandates statutory country-by-country reporting. The jurisdiction does not employ automated bulk data matching, controlled foreign company rules, or interest limitation rules. Tax revenue accounted for 14.1% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 14.1% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 1.5%; Taxes on property 3.2%; Other taxes 0.3%; Taxes on income, profits and capital gains of individuals and corporations 9.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Corporations: 16.5; Unincorporated businesses: 15 | Headline PIT rate: 16 | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 0 / 0; Non-resident: 0 / 0 / 2.475 to 4.95 | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Costa Rica, Hong Kong (China), Kenya"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Hong Kong SAR taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "Hong Kong SAR adopts a territorial basis of taxation."
  Source: PwC Worldwide Tax Summaries — Hong Kong SAR — https://taxsummaries.pwc.com/hong-kong-sar/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Hungary (HUN) — https://taxauthorityindex.com/country/hungary
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Hungary employs artificial intelligence and machine learning for risk scoring alongside automated bulk data matching in practice. Statutory frameworks include controlled foreign company rules, interest limitation provisions, and country-by-country reporting requirements. The nation's tax revenue reached 33.2% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 33.2% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.1%; Taxes on property 0.8%; Taxes on payroll and workforce 0.7%; Taxes on goods and services 16.5%; Taxes on income, profits and capital gains of individuals and corporations 5.6%; Social security contributions (SSC) 9.4%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 9 | Headline PIT rate: 15 | Standard VAT rate: 27 | WHT rates (%) (Dividends/Interest/Royalties): There is no WHT on any outbound payment made to foreign business entities based on the Hungarian domestic legislation. | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate (9%); however, the participation exemption regime may apply. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate (15%). If certain conditions are not met, an additional 15.5% social tax is also payable. | Headline net wealth/worth tax rate: N/A | Headline inheritance tax rate: 18% (but a preferential 9% rate applies to residential property). Children, siblings, and spouses may receive the inheritance without tax. | Headline gift tax rate: 18% (but a preferential 9% rate applies to residential property). Children, siblings, and spouses may receive gifts without tax. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Iceland (ISL) — https://taxauthorityindex.com/country/iceland
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Iceland utilizes automated bulk data matching in practice and has statutory controls regarding controlled foreign companies, interest limitations, and country-by-country reporting. In 2022, the country's tax revenue accounted for 34.9% of its GDP. The jurisdiction does not employ artificial intelligence or machine-learning for risk scoring.
Tax-to-GDP (general government, OECD Revenue Statistics): 34.9% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.4%; Social security contributions (SSC) 3.0%; Taxes on goods and services 11.5%; Taxes on property 2.0%; Taxes on payroll and workforce 0.3%; Taxes on income, profits and capital gains of individuals and corporations 17.8%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline inheritance tax rate: 10 | Headline CIT rate: 20 | Headline PIT rate: 31.35, plus municipal tax | Standard VAT rate: 24 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 22 / 22 / 0; Non-resident: 20 / 12 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 22 | Headline net wealth/worth tax rate: NA | Headline gift tax rate: Gifts are taxable as ordinary income. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Guernsey, Iceland, Indonesia"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## India (IND) — https://taxauthorityindex.com/country/india
Region: South Asia
Summary (auto-generated from the verified data below): India employs statutory social media and open-web monitoring alongside statutory interest limitation rules. The country does not implement citizenship-based taxation or controlled foreign company rules. Central government tax revenue accounted for 6.9% of GDP in 2022.
Tax-to-GDP (central government only, World Bank): 6.9% in 2022
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Domestic companies: 1. 25% or 30% (plus applicable surcharge and cess) depending on turnover. 2. 15% or 22% (plus applicable surcharge and cess) subject to certain conditions. | Headline PIT rate: New personal tax regime: 39% (i.e. 30% + 25% surcharge + 4% health and education cess); Old tax regime: 42.744% (i.e. 30% + 37% surcharge + 4% health and education cess) | Standard VAT rate: The rate of GST varies from 5% to 28% depending upon the category of goods and services being supplied, the general rate of tax being 18% on majority of goods and services. Additionally, for certain goods, a compensation cess is levied at different rates as prescribed by the government. | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 / 10 / 2 to 10 / 2 to 10; Non-resident*: 20 / 4 to 20 / 20 / 20 (For non-residents, the above are to be enhanced by applicable surcharge and health and education cess) | Headline corporate capital gains tax rate: 12.5% (plus applicable surcharge and cess) for long-term gains; 20%/35% (plus applicable surcharge and cess) for short-term gains. | Headline individual capital gains tax rate: 12.5% (plus applicable surcharge and cess) for long-term gains in excess of INR 125,000; 20% for short-term gains (if securities transaction tax paid on sale of equity shares/ units of equity oriented funds/ units of business trust) or tax rates otherwise applicable (on sale of any other asset). | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: Taxable in the hands of recipient and subject to tax at applicable headline income tax rates. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Social media & open-web monitoring: Yes — statutory power — 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.
  Quote: "The Bill retains these provisions and also allows authorities to gain access of a virtual digital space during search and seizure proceedings."
  Source: PRS Legislative Research — The Income Tax Bill, 2025 — https://prsindia.org/billtrack/the-income-tax-bill-2025 (Professional / legal analysis; verified 2026-08-25)
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — India taxes by residential status (ROR/RNOR/NR), not citizenship.
  Quote: "the scope of taxation differs as per the residential status of an individual"
  Source: PwC Worldwide Tax Summaries — India — https://taxsummaries.pwc.com/india/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Compliance yield / amounts recovered (2024): rs. 983.40 crore — "rs. 983.40 crore worth of assets attached" (Ministry of Finance Year Ender 2024: Department of Revenue (PIB) https://www.pib.gov.in/PressReleasePage.aspx?PRID=2087659)
- Additional tax assessed / notified (2024): rs. 10,998 crore — "rs. 10,998 crore undisclosed income detected" (Ministry of Finance Year Ender 2024: Department of Revenue (PIB) https://www.pib.gov.in/PressReleasePage.aspx?PRID=2087659)
- Prosecutions (2024): 184 — "184 arrested in money laundering and terrorist financing (ml/tl) and other predicate offences." (Ministry of Finance Year Ender 2024: Department of Revenue (PIB) https://www.pib.gov.in/PressReleasePage.aspx?PRID=2087659)

## Indonesia (IDN) — https://taxauthorityindex.com/country/indonesia
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Indonesia employs artificial intelligence and machine learning for risk scoring in practice and has statutory provisions for controlled foreign companies, interest limitation rules, and country-by-country reporting. In 2022, the country's tax revenue amounted to 12.1% of GDP. Automated bulk data matching is not utilized.
Tax-to-GDP (general government, OECD Revenue Statistics): 12.1% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on income, profits and capital gains of individuals and corporations 5.1%; Other taxes 1.2%; Taxes on property 0.2%; Social security contributions (SSC) 0.5%; Taxes on goods and services 5.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 22 | Headline PIT rate: 35 | Standard VAT rate: 12 | WHT rates (%) (Dividends/Interest/Royalties): Resident:10 or exempted (individuals), exempted (corporate)* / 10**, 15, or 20 / 15; Non-resident: 20 / 20 / 20. * See Dividend income in the Income determination sections. | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate, except for certain tax objects subject to final income tax (see the Withholding taxes section). | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate, except for certain tax objects subject to final income tax (see the Individual tax summary). | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Iceland, Indonesia, Ireland"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Indonesia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "A tax resident is generally taxed on worldwide income, although this may be mitigated by the application of double taxation agreements (DTAs)."
  Source: PwC Worldwide Tax Summaries — Indonesia — https://taxsummaries.pwc.com/indonesia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Iraq (IRQ) — https://taxauthorityindex.com/country/iraq
Region: Middle East, North Africa, Afghanistan & Pakistan
Tax-to-GDP (central government only, World Bank): 1.3% in 2019
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15 (35 for certain companies in the oil and gas sector) | Headline PIT rate: 15 | Standard VAT rate: Sales tax: Varies by good/service (see Iraq's corporate tax summary). | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA / 1.8 to 10 / 1.8 to 10 depending on the industry; Non-resident: NA / 15 / 15 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 6 (over IQD 90 million) | Headline gift tax rate: Not clear, but it may be subject to the normal PIT rate. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Iraq taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "All income derived from Iraq is subject to tax in Iraq regardless of the residence of the recipient."
  Source: PwC Worldwide Tax Summaries — Iraq — https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Ireland (IRL) — https://taxauthorityindex.com/country/ireland
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Ireland employs artificial intelligence and machine learning for risk scoring in practice and has statutory controls for controlled foreign companies, interest limitations, and country-by-country reporting. The country did not utilize automated bulk data matching. Tax revenue accounted for 20.9% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 20.9% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 3.2%; Taxes on goods and services 5.5%; Other taxes 0.0%; Taxes on payroll and workforce 0.2%; Taxes on property 1.0%; Taxes on income, profits and capital gains of individuals and corporations 11.0%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Trading: 12.5; Non-trading: 25 | Headline PIT rate: 40 | Standard VAT rate: 23 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 25 / 20 / 20; Non-resident: 25 / 20 / 20 | Headline corporate capital gains tax rate: 33 | Headline individual capital gains tax rate: 33 | Headline net wealth/worth tax rate: Ireland does not levy a net wealth/worth tax. | Headline inheritance tax rate: 33 | Headline gift tax rate: 33 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Ireland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Irish income tax is imposed on the worldwide income of an individual who is resident and domiciled in Ireland."
  Source: PwC Worldwide Tax Summaries — Ireland — https://taxsummaries.pwc.com/ireland/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Isle of Man (IMN) — https://taxauthorityindex.com/country/isle-of-man
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): The Isle of Man does not implement controlled foreign company rules or interest limitation rules. However, the jurisdiction requires statutory country-by-country reporting.
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline PIT rate: 21 | Standard VAT rate: 20 | Headline CIT rate: Corporate: 0; Banks: 10; Income from real estate and petroleum extraction activities: 20; | WHT rates (%) (Dividends/Interest/Royalties): 0 | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Ireland, Isle of Man, Israel"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Israel (ISR) — https://taxauthorityindex.com/country/israel
Region: Middle East, North Africa, Afghanistan & Pakistan · OECD member
Summary (auto-generated from the verified data below): Israel employs AI and machine-learning risk scoring in practice and has statutory controlled foreign company rules and country-by-country reporting requirements. The jurisdiction does not implement automated bulk data matching or interest limitation rules. Tax revenue accounted for 32.9% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 32.9% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 10.7%; Taxes on property 4.0%; Taxes on payroll and workforce 0.9%; Taxes on income, profits and capital gains of individuals and corporations 12.3%; Social security contributions (SSC) 5.0%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 23 | Headline PIT rate: 50 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 or 23 / 23 / 30; Non-resident (non-treaty): 25 or 30 / 23 / 23. Please note that the above rates are for companies only. We have not addressed the rates for resident individuals. | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 25 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Isle of Man, Israel, Italy"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Exit tax on individuals: Yes — statutory power — An exit/departure tax applies to individuals leaving Israel (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Israel — https://taxsummaries.pwc.com/israel/individual/income-determination (Professional / legal analysis; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Israel taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Israel — https://taxsummaries.pwc.com/israel/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Italy (ITA) — https://taxauthorityindex.com/country/italy
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Italy’s tax revenue amounted to 42.9% of GDP in 2022. The country has statutory controlled foreign company rules and interest limitation rules. Crypto-asset reporting is partial.
Tax-to-GDP (general government, OECD Revenue Statistics): 42.9% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 1.4%; Social security contributions (SSC) 13.2%; Taxes on property 2.5%; Taxes on income, profits and capital gains of individuals and corporations 14.1%; Taxes on goods and services 11.8%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 24 | Headline PIT rate: 43 | Standard VAT rate: 22 | WHT rates (%) (Dividends/Interest/Royalties): Resident corporations: 0 / 0 or 26 / 0; Resident individuals: 26 / 26 / 20; Non-resident corporations and individuals: 0 or 26 / 0 or 26 / 0 or 30. | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. For financial investments, the PEX regime at 95% exemption may be applied, provided that the conditions set by the law are met. | Headline individual capital gains tax rate: Capital gains are subject to separate taxation at 26% (normal PIT rate applies in certain instances). | Headline net wealth/worth tax rate: Wealth tax on real estate properties owned outside of Italy (IVIE): 1.06%; Wealth tax on investments owned outside of Italy (IVAFE): 0.2% (0.4% for investments held in countries with a privileged tax regime). | Headline inheritance tax rate: 8 | Headline gift tax rate: 8 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Social media & open-web monitoring: No — power absent — 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).
  Quote: "l’ordinamento italiano non prevede la possibilità di acquisire dati dai social network mediante tali procedure"
  Source: Fisco7 — L’Agenzia delle Entrate chiarisce: nessun monitoraggio dei social tramite IA — https://www.fisco7.it/2026/06/lagenzia-delle-entrate-chiarisce-nessun-monitoraggio-dei-social-tramite-ia/ (Professional / legal analysis; verified 2026-08-25)
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Partial / committed — 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).
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Compliance yield / amounts recovered (2024): 26,3 miliardi di euro — "ammontano a 26,3 miliardi di euro le somme confluite nelle casse dello stato nel 2024 grazie all'attività di recupero dell'evasione fiscale svolta da agenzia delle entrate e agenzia delle entrate-riscossione" (Agenzia delle Entrate / Riscossione — comunicato stampa risultati 2024 (PDF) https://www.agenziaentrateriscossione.gov.it/export/.files/it/comunicati/009_Com.-st.-Risultati-2024-Agenzia-Entrate-e-Agenzia-entrate-Riscossione_18.02.2025.pdf)
- Tax debt collected (2024): 33,4 miliardi di euro — "complessivamente l'attività delle due agenzie ha dunque consentito di riportare nelle casse dello stato 33,4 miliardi di euro" (Agenzia delle Entrate / Riscossione — comunicato stampa risultati 2024 (PDF) https://www.agenziaentrateriscossione.gov.it/export/.files/it/comunicati/009_Com.-st.-Risultati-2024-Agenzia-Entrate-e-Agenzia-entrate-Riscossione_18.02.2025.pdf)
- Total revenue collected (2024): 587 miliardi di euro — "il gettito relativo ai principali tributi gestiti dall'agenzia delle entrate ha raggiunto i 587 miliardi di euro" (Agenzia delle Entrate / Riscossione — comunicato stampa risultati 2024 (PDF) https://www.agenziaentrateriscossione.gov.it/export/.files/it/comunicati/009_Com.-st.-Risultati-2024-Agenzia-Entrate-e-Agenzia-entrate-Riscossione_18.02.2025.pdf)
- Additional tax assessed / notified (2024): 12,6 miliardi — "di questi, 12,6 miliardi sono stati versati dai contribuenti dopo aver ricevuto un atto dell'agenzia delle entrate" (Agenzia delle Entrate / Riscossione — comunicato stampa risultati 2024 (PDF) https://www.agenziaentrateriscossione.gov.it/export/.files/it/comunicati/009_Com.-st.-Risultati-2024-Agenzia-Entrate-e-Agenzia-entrate-Riscossione_18.02.2025.pdf)

## Jamaica (JAM) — https://taxauthorityindex.com/country/jamaica
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Jamaica did not employ automated bulk data matching, controlled foreign company rules, or interest limitation rules. The country's tax revenue reached 29.3% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 29.3% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on payroll and workforce 1.5%; Other taxes 0.1%; Taxes on goods and services 17.4%; Taxes on property 0.8%; Taxes on income, profits and capital gains of individuals and corporations 7.9%; Social security contributions (SSC) 1.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Regulated company: 33⅓; Building society: 30; Life assurance company: 25; | Headline PIT rate: 30 | Standard VAT rate: General consumption tax (GCT): 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 or 15 / 0 or 25 / 0; Non-resident corporate: 15 / 33⅓% / 33⅓; Non-resident individual: 25 / 25 / 25 | Headline corporate capital gains tax rate: No capital gain tax regime. Transfer tax at 2% on transfers of Jamaican real estate and shares/securities. | Headline individual capital gains tax rate: No capital gain tax regime. Transfer tax at 2% on transfers of Jamaican real estate and shares/securities. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: There is no inheritance tax. However, there is a 1.5% transfer tax on death on estates valued in excess of JMD 10 million. | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Japan (JPN) — https://taxauthorityindex.com/country/japan
Region: East Asia & Pacific · OECD member
Summary (auto-generated from the verified data below): Japan applies controlled foreign company rules and interest limitation rules on a statutory basis. The country does not implement citizenship-based taxation and provides only partial reporting for crypto-assets. In 2021, tax revenue accounted for 34.1% of the gross domestic product.
Tax-to-GDP (general government, OECD Revenue Statistics): 34.1% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on income, profits and capital gains of individuals and corporations 10.9%; Social security contributions (SSC) 13.3%; Taxes on property 2.7%; Taxes on goods and services 7.1%; Other taxes 0.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 23.2 | Headline PIT rate: 45, plus 2.1% surtax. | Standard VAT rate: Consumption tax: 10 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 20 / 20 / 0; Non-resident: 15 / 20 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Gains arising from sale of stock are taxed at a total rate of 20.315% (15.315% for national tax purposes and 5% local tax). Gains arising from sale real property are taxed at a total rate of up to 39.63% (30.63% for national tax purposes and 9% local tax) depending on various factors. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 55 | Headline gift tax rate: 55 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — Japan is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Japan taxes by residence category (permanent / non-permanent resident / non-resident), not citizenship.
  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: PwC Worldwide Tax Summaries — Japan — https://taxsummaries.pwc.com/japan/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Audits / examinations completed (FY2024): 6,335 — "As a result, we conducted 6,335 field examinations targeting the individuals and corporations that had applied for refunds of consumption tax, in the period between July 2023 and June 2024" (National Tax Agency Report 2025 (English) https://www.nta.go.jp/english/Report_pdf/2025e.pdf)
- Compliance yield / amounts recovered (FY2024): about 40.5 billion yen — "As a result, we conducted 6,335 field examinations targeting the individuals and corporations that had applied for refunds of consumption tax, in the period between July 2023 and June 2024; and we secured additional tax collection of about 40.5 billion yen." (National Tax Agency Report 2025 (English) https://www.nta.go.jp/english/Report_pdf/2025e.pdf)
- Criminal investigations opened (FY2025): 17 — "During the period between April 2024 and March 2025, the NTA accused 17 fraud request cases for refund" (National Tax Agency Report 2025 (English) https://www.nta.go.jp/english/Report_pdf/2025e.pdf)
- Prosecutions (FY2025): 17 — "During the period between April 2024 and March 2025, the NTA accused 17 fraud request cases for refund" (National Tax Agency Report 2025 (English) https://www.nta.go.jp/english/Report_pdf/2025e.pdf)
- Audit staff (FTE) (FY2025): 56,018 persons — "Also, the authorized capacity for manpower of the NTA is 56,018 persons for FY2025." (National Tax Agency Report 2025 (English) https://www.nta.go.jp/english/Report_pdf/2025e.pdf)
- Total revenue collected (FY2025): 115,197.8 billion yen — "National revenue (initial budget for general account revenues) for FY2025 stands at 115,197.8 billion yen, of which 77,819 billion yen is from taxes and stamp revenues." (National Tax Agency Report 2025 (English) https://www.nta.go.jp/english/Report_pdf/2025e.pdf)

## Jordan (JOR) — https://taxauthorityindex.com/country/jordan
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): Jordan has implemented statutory country-by-country reporting requirements. The country does not have controlled foreign company rules or interest limitation rules. Tax revenue accounted for 15.5% of GDP in 2023, based on central government figures.
Tax-to-GDP (central government only, World Bank): 15.5% in 2023
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Banks: 35%; Telecommunications companies, insurance companies, financial intermediaries, mining companies, and electricity generation and distribution companies: 24%; All other activities: 20%. | Headline PIT rate: 30 | Standard VAT rate: Sales tax: 16 | WHT rates (%) (Dividends/Interest/Royalties): See the Withholding taxes section of Jordan's corporate tax summary. | Headline corporate capital gains tax rate: See Jordan's corporate tax summary for capital gain rates. | Headline individual capital gains tax rate: See Jordan's individual tax summary for capital gain rates. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Jordan taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Jordan — https://taxsummaries.pwc.com/jordan/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Kazakhstan (KAZ) — https://taxauthorityindex.com/country/kazakhstan
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Kazakhstan has implemented statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. The country does not utilize automated bulk data matching for tax enforcement. In 2022, tax revenue accounted for 19.8% of the nation's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 19.8% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.0%; Taxes on goods and services 9.8%; Taxes on payroll and workforce 1.0%; Taxes on property 0.4%; Social security contributions (SSC) 1.1%; Taxes on income, profits and capital gains of individuals and corporations 7.5%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: 15 | Standard VAT rate: 16 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 15 / 15 / 15 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to income tax at the rate of 15%. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Jersey, Kazakhstan, Korea"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Kazakhstan taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Kazakhstan tax residents are taxed on their worldwide income, whereas tax non-residents are taxed only on their Kazakhstan-source income."
  Source: PwC Worldwide Tax Summaries — Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Kenya (KEN) — https://taxauthorityindex.com/country/kenya
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Kenya’s statutory framework includes interest limitation rules and country-by-country reporting requirements. In 2021, the country’s tax revenue accounted for 15.2% of its GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 15.2% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 8.4%; Other taxes 0.1%; Taxes on property 0.0%; Taxes on income, profits and capital gains of individuals and corporations 6.3%; Social security contributions (SSC) 0.3%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Resident corp.: 30; Foreign corp.: 30 | Headline PIT rate: 35 | Standard VAT rate: 16 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 5 / 10 to 25 / 5; Non-resident: 15 / 15 to 25 / 20 Repatriated Income Tax for foreign corp.: 15 | Headline corporate capital gains tax rate: 15 | Headline individual capital gains tax rate: 15 | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Hong Kong (China), Kenya, Malaysia"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Kenya taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Kenya — https://taxsummaries.pwc.com/kenya/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Kiribati (KIR) — https://taxauthorityindex.com/country/kiribati
Region: East Asia & Pacific
Tax-to-GDP (general government, OECD Revenue Statistics): 20.5% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 11.8%; Taxes on income, profits and capital gains of individuals and corporations 8.8%
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Korea, Rep. (KOR) — https://taxauthorityindex.com/country/korea
Region: East Asia & Pacific · OECD member
Summary (auto-generated from the verified data below): The Republic of Korea employs artificial intelligence and machine-learning for risk scoring in practice and has statutory provisions for controlled foreign companies, interest limitations, and country-by-country reporting. Automated bulk data matching is not utilized. Tax revenue accounted for 32.0% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 32.0% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 7.3%; Social security contributions (SSC) 8.2%; Taxes on payroll and workforce 0.1%; Other taxes 0.7%; Taxes on property 3.8%; Taxes on income, profits and capital gains of individuals and corporations 11.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 45 | Standard VAT rate: 10 | WHT rates (%) (Dividends/Interest/Royalties): Resident corporation (individual): 0 (14% for individual, 14% for distribution of profit from securities investment trusts to corporation) / 14 (14% for individual, 25% for interest from a non-commercial loan) / 0; Non-resident: 20 / 20 (14% for interest derived from bonds issued by domestic corp.'s, etc., 0 for government bonds, etc.) / 20 | Headline corporate capital gains tax rate: 25 (same as the normal CIT rates). | Headline individual capital gains tax rate: 45 for registered business-purpose real property held for two years or more (varying depending on the type of asset, holding period, etc.). | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 50 | Headline gift tax rate: 50 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Kazakhstan, Korea, Latvia"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Exit tax on individuals: Yes — statutory power — An exit/departure tax applies to individuals leaving Korea, Republic of (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Korea, Republic of — https://taxsummaries.pwc.com/republic-of-korea/individual/other-taxes (Professional / legal analysis; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Korea, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "A resident is subject to income tax on all incomes derived from sources both within and outside Korea."
  Source: PwC Worldwide Tax Summaries — Korea, Republic of — https://taxsummaries.pwc.com/republic-of-korea/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Kosovo (XKX) — https://taxauthorityindex.com/country/kosovo
Region: Europe & Central Asia
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 10 | Headline PIT rate: 10 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA/10/10; Non-resident: NA/10/10 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate (10%). | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate (10%). | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: Taxable as ordinary income (10%) unless exemptions apply. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Kosovo taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Resident taxpayers are taxed on foreign and Kosovo-source income. Non-resident taxpayers are taxed only on their Kosovo-source income."
  Source: PwC Worldwide Tax Summaries — Kosovo — https://taxsummaries.pwc.com/kosovo/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Kuwait (KWT) — https://taxauthorityindex.com/country/kuwait
Region: Middle East, North Africa, Afghanistan & Pakistan
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: A flat rate of 15% | Headline PIT rate: NA | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): NA | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Kyrgyz Republic (KGZ) — https://taxauthorityindex.com/country/kyrgyz-republic
Region: Europe & Central Asia
Tax-to-GDP (general government, OECD Revenue Statistics): 22.0% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.2%; Taxes on goods and services 17.1%; Taxes on income, profits and capital gains of individuals and corporations 4.9%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Lao PDR (LAO) — https://taxauthorityindex.com/country/lao-pdr
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Lao PDR maintains a statutory framework that allows for the public naming of non-compliant taxpayers. The country recorded tax revenue equivalent to 10.3% of its GDP in 2022. There is no indication that the tax authority utilizes artificial intelligence, machine-learning risk scoring, or automated bulk data matching.
Tax-to-GDP (general government, OECD Revenue Statistics): 10.3% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 7.4%; Taxes on income, profits and capital gains of individuals and corporations 2.8%; Taxes on property 0.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: The standard corporate income tax rate for enterprises is 20. For legal entities within multinational groups, if the actual tax rate paid by such a legal entity is less than 15 based on international tax rules, they must pay the minimum domestic profit tax in addition to the full amount. | Headline PIT rate: Progressive rate range from 0 - 25 | Standard VAT rate: 10 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 / 10 / 5 Non-resident: 10 / 10 / 5 | Headline corporate capital gains tax rate: 2% for sale price for share capital, use of right. The exemption is for capital gain from sale stock in Lao Securities Exchange. | Headline individual capital gains tax rate: 2% for sale price for share capital. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: 5 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Latvia (LVA) — https://taxauthorityindex.com/country/latvia
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Latvia employs artificial intelligence and machine learning for risk scoring in practice and has statutory rules governing controlled foreign companies, interest limitations, and country-by-country reporting. Automated bulk data matching is not utilized by the tax authority. In 2022, tax revenue accounted for 30.2% of the country's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 30.2% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.8%; Taxes on goods and services 13.5%; Taxes on income, profits and capital gains of individuals and corporations 6.8%; Taxes on payroll and workforce 0.0%; Social security contributions (SSC) 9.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 (payable only when profits are distributed). | Headline PIT rate: 36 | Standard VAT rate: 21 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 0 / 0 / 0; Non-resident in tax haven: 20 / 20 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 25.5 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: Taxable as ordinary income unless exempt. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Latvia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Latvia — https://taxsummaries.pwc.com/latvia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Lebanon (LBN) — https://taxauthorityindex.com/country/lebanon
Region: Middle East, North Africa, Afghanistan & Pakistan
Tax-to-GDP (central government only, World Bank): 11.1% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 17 | Headline PIT rate: 25 for business profits tax; 25 for employment tax (by way of withholding by the employer) | Standard VAT rate: 11 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 / 10* / NA; Non-resident: 10 / 10* / 8.5; * Interest on bank deposits are subject to 7% WHT for residents and non-residents. | Headline corporate capital gains tax rate: 15 | Headline individual capital gains tax rate: 15 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 45 | Headline gift tax rate: 45 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Lebanon taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Lebanon — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Lesotho (LSO) — https://taxauthorityindex.com/country/lesotho
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Lesotho employs artificial intelligence and machine-learning risk scoring in practice for tax enforcement. The country does not utilize automated bulk data matching or publicly name non-compliant taxpayers. In 2021, tax revenue accounted for 20.7% of the nation's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 20.7% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 9.7%; Taxes on income, profits and capital gains of individuals and corporations 11.0%
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Liberia (LBR) — https://taxauthorityindex.com/country/liberia
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Liberia employs automated bulk data matching in practice for tax enforcement. The country does not have controlled foreign company rules. Interest limitation rules are also absent.
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: Resident: 25; Non-resident: 20 | Standard VAT rate: Goods and services tax (GST): 13 VAT: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 15 / 15; Non-resident: 15 / 15 / 15 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Liberia, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Liberia, Republic of — https://taxsummaries.pwc.com/republic-of-liberia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Libya (LBY) — https://taxauthorityindex.com/country/libya
Region: Middle East, North Africa, Afghanistan & Pakistan
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: 10 | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): NA | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)

## Liechtenstein (LIE) — https://taxauthorityindex.com/country/liechtenstein
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Liechtenstein implements statutory country-by-country reporting requirements but does not apply controlled foreign company or interest limitation rules. In 2022, the country's tax revenue accounted for 22.2% of its GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 22.2% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 5.4%; Social security contributions (SSC) 6.5%; Taxes on property 0.8%; Other taxes 0.0%; Taxes on income, profits and capital gains of individuals and corporations 9.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 12.5 | Headline PIT rate: 22.4 | Standard VAT rate: 8.1 | WHT rates (%) (Dividends/Interest/Royalties): NA | Headline corporate capital gains tax rate: Capital gains derived from the sale of shares are tax-exempt. Capital gains from the sale of real estate are subject to a separately assessed real estate profit tax of up to 24%. | Headline individual capital gains tax rate: Capital gains derived from the sale of shares are tax-exempt. Capital gains from the sale of real estate are subject to a separately assessed real estate profit tax of up to 24%. | Headline net wealth/worth tax rate: The wealth tax is included in the income tax by including a deemed interest on the net wealth which is added to the taxable basis. | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Latvia, Liechtenstein, Lithuania"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Liechtenstein taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Liechtenstein — https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Lithuania (LTU) — https://taxauthorityindex.com/country/lithuania
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Lithuania employs artificial intelligence and machine-learning for risk scoring, alongside automated bulk data matching, in its enforcement practice. The country has statutory provisions for controlled foreign companies, interest limitation rules, and country-by-country reporting. In 2022, tax revenue accounted for 31.9% of the nation's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 31.9% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.3%; Social security contributions (SSC) 9.9%; Taxes on goods and services 11.6%; Taxes on income, profits and capital gains of individuals and corporations 10.0%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 17 | Headline PIT rate: 32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income). | Standard VAT rate: 21 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 17 / 10 / 10 (0 / 0 / 0 may be achieved if certain conditions are met) | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 20 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 10 | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Lithuania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Lithuania — https://taxsummaries.pwc.com/lithuania/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Luxembourg (LUX) — https://taxauthorityindex.com/country/luxembourg
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Luxembourg’s statutory framework includes controlled foreign company rules, interest limitation provisions, and country-by-country reporting requirements. In practice, the administration utilizes automated bulk data matching for enforcement purposes. The country recorded tax revenue equivalent to 38.6% of its GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 38.6% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 9.4%; Other taxes 0.0%; Taxes on income, profits and capital gains of individuals and corporations 14.8%; Social security contributions (SSC) 10.7%; Taxes on property 3.7%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 23.87% on a combined basis (CIT, solidarity surtax, and municipal business tax [Luxembourg City]) as of fiscal year 2025 (previously 24.94%) | Headline PIT rate: 42, plus 9% solidarity tax | Standard VAT rate: 17 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 0 / 0; Non-resident: 15 / 0 / 0 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: 0.5% up to EUR 500 million and 0.05% for any amount in excess of EUR 500 million. | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Luxembourg taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Luxembourg — https://taxsummaries.pwc.com/luxembourg/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Macao SAR, China (MAC) — https://taxauthorityindex.com/country/macao-sar-china
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Macao SAR, China, implements statutory country-by-country reporting requirements. The region's central government tax revenue accounted for 27.4% of GDP in 2024. The jurisdiction does not utilize AI or machine-learning risk scoring, controlled foreign company rules, or interest limitation rules.
Tax-to-GDP (central government only, World Bank): 27.4% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 12 | Headline PIT rate: 12 | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): NA | Headline corporate capital gains tax rate: Capital gains are subject to the normal complementary tax rate. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Macau SAR taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Macau SAR — https://taxsummaries.pwc.com/macau-sar/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Madagascar (MDG) — https://taxauthorityindex.com/country/madagascar
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Madagascar did not employ AI and machine-learning risk scoring, automated bulk data matching, citizenship-based taxation, or the public naming of non-compliant taxpayers. The country's tax revenue amounted to 10.7% of GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 10.7% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 7.4%; Taxes on property 0.1%; Social security contributions (SSC) 0.4%; Other taxes 0.0%; Taxes on income, profits and capital gains of individuals and corporations 2.8%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: 20 | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 20 / 0; Non-resident: 10 / 20 / 10 | Headline corporate capital gains tax rate: 20 | Headline individual capital gains tax rate: 20 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Madagascar taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Madagascar — https://taxsummaries.pwc.com/madagascar/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Malawi (MWI) — https://taxauthorityindex.com/country/malawi
Region: Sub-Saharan Africa 
Tax-to-GDP (general government, OECD Revenue Statistics): 10.8% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 5.0%; Other taxes 0.0%; Taxes on income, profits and capital gains of individuals and corporations 5.7%
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Malaysia (MYS) — https://taxauthorityindex.com/country/malaysia
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Malaysia employs AI and machine-learning risk scoring in practice and has statutory interest limitation rules and country-by-country reporting requirements. The country's tax revenue amounted to 12.2% of GDP in 2022. Automated bulk data matching and controlled foreign company rules are not utilized.
Tax-to-GDP (general government, OECD Revenue Statistics): 12.2% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.4%; Social security contributions (SSC) 0.3%; Taxes on goods and services 3.3%; Taxes on income, profits and capital gains of individuals and corporations 8.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 24 | Headline PIT rate: Residents: 30; Non-residents: 30 | Standard VAT rate: Sales tax: 10; Service tax: 8 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 0 / 0; Non-resident: 0 / 0 or 15 / 10 | Headline corporate capital gains tax rate: Generally, gains on capital assets are not subject to tax, except for gains arising from the disposal of real property situated in Malaysia, which is subject to RPGT (up to 30%). Gains from disposal of unlisted shares by companies, limited liability partnerships, trust bodies, and co-operatives (CLTC) is subject to CGT at 10%, and gains from disposal of foreign capital assets by CLTCs, remitted into Malaysia, are subject to tax at the prevailing income tax rate. | Headline individual capital gains tax rate: Generally, gains on capital assets are not subject to tax, except for gains arising from the disposal of real property situated in Malaysia, which is subject to RPGT (up to 30%). | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Kenya, Malaysia, Mongolia"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Malaysia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Malaysia — https://taxsummaries.pwc.com/malaysia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Maldives (MDV) — https://taxauthorityindex.com/country/maldives
Region: South Asia
Summary (auto-generated from the verified data below): The Maldives has implemented statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. In 2022, tax revenue accounted for 20.4% of the country's GDP. The jurisdiction does not utilize AI or machine-learning risk scoring or automated bulk data matching.
Tax-to-GDP (general government, OECD Revenue Statistics): 20.4% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 15.9%; Taxes on property 0.0%; Taxes on income, profits and capital gains of individuals and corporations 4.5%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Mali (MLI) — https://taxauthorityindex.com/country/mali
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Mali utilizes artificial intelligence and machine learning for risk scoring in practice. The country does not employ automated bulk data matching or the public naming of non-compliant taxpayers. Tax revenue accounted for 19.3% of GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 19.3% in 2021
Tax mix 2021 (% of GDP, general government): Social security contributions (SSC) 3.7%; Taxes on property 0.3%; Other taxes 0.7%; Taxes on payroll and workforce 0.1%; Taxes on goods and services 9.6%; Taxes on income, profits and capital gains of individuals and corporations 4.8%
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Malta (MLT) — https://taxauthorityindex.com/country/malta
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): Malta has implemented statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. The country's tax revenue amounted to 29.4% of its GDP in 2022. Malta does not utilize AI and machine-learning risk scoring or automated bulk data matching for enforcement.
Tax-to-GDP (general government, OECD Revenue Statistics): 29.4% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 5.2%; Taxes on property 0.8%; Taxes on goods and services 10.5%; Taxes on income, profits and capital gains of individuals and corporations 12.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 35 | Headline PIT rate: 35 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident*: 0 or 15 / 0 / 0; Non-resident*: 0 / 0 / 0 * See Malta's corporate tax summary for more information. | Headline corporate capital gains tax rate: See Malta's corporate tax summary for tax rates on capital gains. | Headline individual capital gains tax rate: See Malta's individual tax summary for tax rates on capital gains. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: Stamp duty may be due upon inheritance in respect of certain chargeable assets. | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Malta taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Malta taxes individuals who are both domiciled and ordinarily resident in Malta on their worldwide income."
  Source: PwC Worldwide Tax Summaries — Malta — https://taxsummaries.pwc.com/malta/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Marshall Islands (MHL) — https://taxauthorityindex.com/country/marshall-islands
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): The Marshall Islands recorded tax revenue of 26.1% of GDP in 2022. The jurisdiction does not utilize artificial intelligence or machine-learning risk scoring. It also does not employ automated bulk data matching or the public naming of non-compliant taxpayers.
Tax-to-GDP (general government, OECD Revenue Statistics): 26.1% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on payroll and workforce 0.2%; Social security contributions (SSC) 12.4%; Taxes on goods and services 7.0%; Taxes on property 0.0%; Other taxes 0.1%; Taxes on income, profits and capital gains of individuals and corporations 6.4%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Mauritania (MRT) — https://taxauthorityindex.com/country/mauritania
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Mauritania implemented country-by-country reporting on a statutory basis and utilizes automated bulk data matching in practice. The jurisdiction does not enforce controlled foreign company rules or interest limitation rules. Tax revenue accounted for 13.3% of GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 13.3% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on payroll and workforce 0.0%; Taxes on income, profits and capital gains of individuals and corporations 5.1%; Other taxes 0.0%; Taxes on property 0.0%; Taxes on goods and services 7.5%; Social security contributions (SSC) 0.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 40 | Standard VAT rate: 16 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 / 10 / NA Non-resident: 10 / 10 / 15 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Mauritania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Mauritania — https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Mauritius (MUS) — https://taxauthorityindex.com/country/mauritius
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Mauritius has implemented statutory controlled foreign company rules and country-by-country reporting requirements. The country collected tax revenue equivalent to 20.0% of its GDP in 2021. It does not utilize AI or machine-learning risk scoring, automated bulk data matching, or interest limitation rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 20.0% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 11.7%; Social security contributions (SSC) 1.3%; Other taxes 0.0%; Taxes on payroll and workforce 0.1%; Taxes on property 1.0%; Taxes on income, profits and capital gains of individuals and corporations 5.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15 (3% for companies exporting goods); Please refer to the Taxes on corporate income section for additional Fair Share Contribution, CSR, and CCR Levy. | Headline PIT rate: 20; Please refer to the Taxes on personal income section for additional Fair Share Contribution. | Standard VAT rate: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 0 / 10; Non-resident: 0 / 15 / 15 | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Mauritius taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Resident individuals are subject to Mauritian income tax on their worldwide income from all sources."
  Source: PwC Worldwide Tax Summaries — Mauritius — https://taxsummaries.pwc.com/mauritius/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Mexico (MEX) — https://taxauthorityindex.com/country/mexico
Region: Latin America & Caribbean  · OECD member
Summary (auto-generated from the verified data below): Mexico has implemented statutory rules for controlled foreign companies, interest limitations, and country-by-country reporting. In 2022, the country's tax revenue amounted to 16.9% of its GDP. The jurisdiction does not utilize AI or machine-learning risk scoring, nor does it employ automated bulk data matching.
Tax-to-GDP (general government, OECD Revenue Statistics): 16.9% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on income, profits and capital gains of individuals and corporations 8.0%; Other taxes 0.4%; Taxes on property 0.3%; Taxes on payroll and workforce 0.5%; Taxes on goods and services 5.3%; Social security contributions (SSC) 2.4%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: Residents: Taxed at progressive rates up to 35%. Non-residents: Varies depending on type of income. For salaries, progressive rates up to 30%. | Standard VAT rate: 16 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10* / 0.90** / NA; Non-resident: 10 / 4.9 to 35 / 5 to 35 * WHT on dividend paid to an individual. | Headline corporate capital gains tax rate: 30% for a Mexican resident, accrued as regular taxable income. 25% on the gross proceeds, or 35% on the net gain, for non-residents. | Headline individual capital gains tax rate: See the Mexico individual tax summary for capital gain rates. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: Inheritances are treated as income under the income tax law and must be reported but are generally tax exempt for tax residents. | Headline gift tax rate: Taxable to the recipient as ordinary income unless exempt (see the Mexico individual tax summary for more detail). NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Malta, Mexico, Netherlands"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Mexico taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Mexico — https://taxsummaries.pwc.com/mexico/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Micronesia, Fed. Sts. (FSM) — https://taxauthorityindex.com/country/micronesia-fed-sts
Region: East Asia & Pacific
Tax-to-GDP (central government only, World Bank): 7.0% in 2020
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Moldova (MDA) — https://taxauthorityindex.com/country/moldova
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Moldova did not employ artificial intelligence, machine learning, automated bulk data matching, controlled foreign company rules, or interest limitation rules for tax enforcement in the reported period. The country's tax revenue amounted to 18.6% of GDP in 2023, based on central government figures only.
Tax-to-GDP (central government only, World Bank): 18.6% in 2023
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 12 | Headline PIT rate: 12 | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 6* / 12 / 12; Non-resident: 6* / 12 / 12; * 15% on dividends referring to the profit earned incurred during the period 2008 to 2011; | Headline corporate capital gains tax rate: Capital gains are subject to the standard CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate (taxable gain basis represent 50% from the capital gain). | Headline net wealth/worth tax rate: 0.8 | Headline inheritance tax rate: Patrimony received by Moldovan citizens by inheritance is not taxable. | Headline gift tax rate: NA (subject to general tax rules) NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Moldova taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Moldova — https://taxsummaries.pwc.com/moldova/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Monaco (MCO) — https://taxauthorityindex.com/country/monaco
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Monaco does not implement controlled foreign company rules or interest limitation rules. The jurisdiction does require statutory country-by-country reporting.
### Enforcement powers
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2025).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Mongolia (MNG) — https://taxauthorityindex.com/country/mongolia
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Mongolia employs artificial intelligence and machine learning for risk scoring alongside automated bulk data matching in practice. Statutory measures include interest limitation rules and country-by-country reporting requirements. Tax revenue accounted for 24.6% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 24.6% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.7%; Social security contributions (SSC) 5.3%; Taxes on goods and services 11.6%; Taxes on income, profits and capital gains of individuals and corporations 7.0%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: Residents: 20; Non-residents: 20 | Standard VAT rate: 10 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 / 10 / 10; Non-resident: 20 / 20 / 20 | Headline corporate capital gains tax rate: See Mongolia's corporate tax summary for capital gain rates. | Headline individual capital gains tax rate: See Mongolia's individual tax summary for capital gain rates. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Malaysia, Mongolia, Nigeria"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Montenegro (MNE) — https://taxauthorityindex.com/country/montenegro
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Montenegro has implemented statutory country-by-country reporting requirements. The jurisdiction does not utilize automated bulk data matching for enforcement purposes. Additionally, Montenegro lacks controlled foreign company rules and interest limitation rules.
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15 | Headline PIT rate: 15 | Standard VAT rate: 21 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / NA / NA; Non-resident: 15 / 15 / 15; Non-resident in tax haven: 30 / 30 / 30 | Headline corporate capital gains tax rate: 15 | Headline individual capital gains tax rate: 15 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 3 - 6 (payable only on inheritance of real estate) | Headline gift tax rate: 3 - 6 (payable only on real estate gifts) NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Montenegro taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Montenegro — https://taxsummaries.pwc.com/montenegro/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Montserrat (MSR) — https://taxauthorityindex.com/country/montserrat
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Morocco (MAR) — https://taxauthorityindex.com/country/morocco
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): Morocco’s tax enforcement framework includes statutory country-by-country reporting and the practical application of automated bulk data matching. The jurisdiction does not implement controlled foreign company rules or interest limitation rules. In 2021, tax revenue accounted for 27.1% of the country's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 27.1% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 11.5%; Taxes on property 1.4%; Other taxes 0.1%; Social security contributions (SSC) 6.4%; Taxes on income, profits and capital gains of individuals and corporations 7.7%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 35 | Headline PIT rate: 37 | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA (if paid or credited to companies subject to CIT) / 20 / NA Non-resident: 11.25 / 10 / 10 | Headline corporate capital gains tax rate: Capital gains are subject to the standard CIT rate. | Headline individual capital gains tax rate: 20 | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Morocco taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Morocco — https://taxsummaries.pwc.com/morocco/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Mozambique (MOZ) — https://taxauthorityindex.com/country/mozambique
Region: Sub-Saharan Africa 
Tax-to-GDP (central government only, World Bank): 21.8% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline gift tax rate: 10 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) | Headline CIT rate: 32 (reduced rate of 10% is applicable to agricultural, livestock, aquaculture, and urban transportation activities). | Headline PIT rate: Residents: 32; Non-residents: 20. | Standard VAT rate: 16 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 20 / 20 / 20; Non-resident: 20 / 20 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to autonomous taxation at a rate of 32%. | Headline individual capital gains tax rate: Capital gains are subject to autonomous taxation at progressive rates ranging from 10% to 32%. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 10
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Mozambique taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Residents are taxed on their worldwide income. Non-residents are taxed on income arising in Mozambique."
  Source: PwC Worldwide Tax Summaries — Mozambique — https://taxsummaries.pwc.com/mozambique/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Myanmar (MMR) — https://taxauthorityindex.com/country/myanmar
Region: East Asia & Pacific
Tax-to-GDP (central government only, World Bank): 6.0% in 2019
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 22 | Headline PIT rate: 25 | Standard VAT rate: There is no VAT in Myanmar. The indirect tax in Myanmar is commercial tax, with the general rate of 5%. | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 0 / 10; Non-resident: 0 / 15* / 15 *0 for a Myanmar registered branch of a foreign company | Headline corporate capital gains tax rate: 10% for non-oil and gas sector; 40% to 50% for oil and gas sector | Headline individual capital gains tax rate: 10 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Myanmar taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Resident nationals and foreigners are taxed on their worldwide income under the Myanmar Income Tax Act."
  Source: PwC Worldwide Tax Summaries — Myanmar — https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Namibia (NAM) — https://taxauthorityindex.com/country/namibia
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Namibia implemented statutory interest limitation rules as part of its tax framework. In 2021, the country's tax revenue accounted for 19.7% of its GDP. The jurisdiction does not utilize AI or machine-learning risk scoring, automated bulk data matching, or controlled foreign company rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 19.7% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 6.9%; Social security contributions (SSC) 0.3%; Taxes on property 0.1%; Other taxes 0.1%; Taxes on income, profits and capital gains of individuals and corporations 12.3%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 31 (30% rate effective for companies whose financial years will commence on or after 1 January 2025) | Headline PIT rate: 37 | Standard VAT rate: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 10 or 20 / 10 / 10 | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Namibia, Republic of taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Namibia, Republic of — https://taxsummaries.pwc.com/republic-of-namibia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Naoero (NRU) — https://taxauthorityindex.com/country/naoero
Region: East Asia & Pacific
Tax-to-GDP (general government, OECD Revenue Statistics): 29.2% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 7.6%; Taxes on income, profits and capital gains of individuals and corporations 21.5%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Nepal (NPL) — https://taxauthorityindex.com/country/nepal
Region: South Asia
Summary (auto-generated from the verified data below): Nepal did not employ artificial intelligence or machine-learning risk scoring, automated bulk data matching, or the public naming of non-compliant taxpayers in its enforcement approach. The central government's tax revenue accounted for 13.9% of GDP in 2023.
Tax-to-GDP (central government only, World Bank): 13.9% in 2023
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Netherlands (NLD) — https://taxauthorityindex.com/country/netherlands
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): The Netherlands has statutory controlled foreign company rules and interest limitation rules in place. Tax revenue accounted for 38.0% of GDP in 2022. The country's crypto-asset reporting framework is partial.
Tax-to-GDP (general government, OECD Revenue Statistics): 38.0% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 12.6%; Taxes on goods and services 11.2%; Other taxes 0.1%; Taxes on property 1.5%; Taxes on income, profits and capital gains of individuals and corporations 12.5%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25.8 | Headline PIT rate: 49.50 | Standard VAT rate: 21 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 0* / 0*; Non-resident: 15 / 0* / 0* * There is a conditional WHT on interest, royalties, and dividends (please see the Withholding taxes section). | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate (25.8%). Capital gains on qualifying participations are tax exempt under the participation exemption. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: The Netherlands have no tax on wealth, but they do have a tax on a fixed return on wealth. | Headline inheritance tax rate: 40 | Headline gift tax rate: 40 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — 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.
  Quote: "Dit algoritme selecteert kentekens van voertuigen die de Belastingdienst wil herkennen bij acties met automatische kentekenherkenning"
  Source: Algoritmeregister (NL) — Risicoselectie van posten met kentekengegevens ten behoeve van de ANPR-actie, Belastingdienst — https://algoritmes.overheid.nl/nl/algoritme/pv20/231695/563499/653848/189378/25673438/risicoselectie-van-posten-met-kentekengegevens-ten-behoeve-van-de-anpractie (Official source; verified 2026-08-25)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Partial / committed — 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).
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Netherlands taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Netherlands — https://taxsummaries.pwc.com/netherlands/individual/taxes-on-personal-income (source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Additional tax assessed / notified (2024): € 660 miljoen — "Het correctieresultaat hiervan was rond € 660 miljoen bruto (exclusief inning en informatieverzoeken)." (Belastingdienst Jaarrapportage 2024 https://www.eerstekamer.nl/bijlage/20250522/jaarrapportage_2024/document3/f=/vmnldl097fxw.pdf)
- Criminal investigations opened (2024): 132 — "132 afgeronde zaken vanuit de FIOD ingeleverd bij het OM" (Belastingdienst Jaarrapportage 2024 https://www.eerstekamer.nl/bijlage/20250522/jaarrapportage_2024/document3/f=/vmnldl097fxw.pdf)
- Prosecutions (2024): 187 — "187 zaken vanuit het toezicht van de Belastingdienst aangemeld in een gezamenlijk overleg met het OM en de FIOD (waarvan 119 strafrechtzaken en 68 bestuursrechtzaken)" (Belastingdienst Jaarrapportage 2024 https://www.eerstekamer.nl/bijlage/20250522/jaarrapportage_2024/document3/f=/vmnldl097fxw.pdf)
- Audit staff (FTE) (2024): 1.849 fte — "We hebben 1.849 fte ingezet op uitvoerings­ en handhavingsactiviteiten." (Belastingdienst Jaarrapportage 2024 https://www.eerstekamer.nl/bijlage/20250522/jaarrapportage_2024/document3/f=/vmnldl097fxw.pdf)
- Total revenue collected (2024): € 375 miljard — "we hebben in 2024 € 375 miljard aan belasting- en premieopbrengsten geïnd, € 23 miljard meer dan in 2023." (Belastingdienst Jaarrapportage 2024 https://www.eerstekamer.nl/bijlage/20250522/jaarrapportage_2024/document3/f=/vmnldl097fxw.pdf)
- Audits / examinations completed (2024): ruim 90.000 — "We hebben 855 fte ingezet op toezicht voor burgers en daarmee onder andere ruim 90.000 aangiften inkomstenbelasting handmatig gecontroleerd en ruim 145.000 aangiften automatisch gecorrigeerd." (Belastingdienst Jaarrapportage 2024 https://www.eerstekamer.nl/bijlage/20250522/jaarrapportage_2024/document3/f=/vmnldl097fxw.pdf)
- Tax debt collected (2024): € 6,8 miljard — "De totale openstaande belastingschuld in de coronabetalingsregeling is per die datum nog € 6,8 miljard." (Belastingdienst Jaarrapportage 2024 https://www.eerstekamer.nl/bijlage/20250522/jaarrapportage_2024/document3/f=/vmnldl097fxw.pdf)

## New Caledonia (NCL) — https://taxauthorityindex.com/country/new-caledonia
Region: East Asia & Pacific
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: 40 | Standard VAT rate: General consumption tax (TGC): 11 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 21 / 19.5 / 19.5 (corporate); 20 / 12 / 12 (individuals); Non-resident: 21 / 0 / 0 (corporate); | Headline corporate capital gains tax rate: The net amount of long-term capital gains is taxed at a 15% CIT rate, with the exception of capital gains from the sale of building land and similar assets (as well as securities of companies whose assets are mainly constituted by this type of assets), the amount of which is taxed at a 25% CIT rate. | Headline individual capital gains tax rate: Capital gains derived by individuals are generally not taxable. However, the New Caledonian government has recently implemented a taxation on capital gain deriving from real properties. The tax on private real estate capital gains (PVI) is 20% of the amount of the capital gain, to which must be added 4% of the CCS, or 24% in total. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 50% between non-related parties or non-direct dependants (siblings). | Headline gift tax rate: 50% between non-related parties or non-direct dependants (siblings). NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — New Caledonia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — New Caledonia — https://taxsummaries.pwc.com/new-caledonia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## New Zealand (NZL) — https://taxauthorityindex.com/country/new-zealand
Region: East Asia & Pacific · OECD member
Summary (auto-generated from the verified data below): New Zealand’s tax enforcement utilizes artificial intelligence and machine learning for risk scoring, alongside automated bulk data matching, both of which are in practice. Statutory frameworks include controlled foreign company rules, interest limitation rules, and country-by-country reporting. In 2022, tax revenue accounted for 33.8% of the country's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 33.8% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 11.9%; Taxes on property 1.9%; Taxes on income, profits and capital gains of individuals and corporations 20.0%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 28 | Headline PIT rate: 39 | Standard VAT rate: Goods and services tax (GST): 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident companies: 33 / 28 / 0; Non-resident companies:* 30 / 15 / 15 Resident individuals: 33 / 39 / 0; | Headline corporate capital gains tax rate: New Zealand does not have a comprehensive capital gains tax. However, capital gains derived by a company will generally be taxed as dividends on distribution to shareholders, subject to certain exceptions. | Headline individual capital gains tax rate: New Zealand does not have a comprehensive capital gains tax. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Netherlands, New Zealand, Norway"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — New Zealand taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — New Zealand — https://taxsummaries.pwc.com/new-zealand/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Nicaragua (NIC) — https://taxauthorityindex.com/country/nicaragua
Region: Latin America & Caribbean 
Tax-to-GDP (general government, OECD Revenue Statistics): 27.8% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.3%; Taxes on goods and services 11.9%; Taxes on income, profits and capital gains of individuals and corporations 9.0%; Other taxes 0.3%; Social security contributions (SSC) 6.3%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: Residents: 30; Non-residents: 20 | Standard VAT rate: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 15 / 15; Non-resident: 15 / 15 / 15 | Headline corporate capital gains tax rate: 15 | Headline individual capital gains tax rate: 15 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 15 | Headline gift tax rate: 15 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Nicaragua taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "Nicaragua taxes its citizens and all residents and non-residents on their income originating in Nicaragua."
  Source: PwC Worldwide Tax Summaries — Nicaragua — https://taxsummaries.pwc.com/nicaragua/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Niger (NER) — https://taxauthorityindex.com/country/niger
Region: Sub-Saharan Africa 
Tax-to-GDP (general government, OECD Revenue Statistics): 10.8% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on payroll and workforce 0.1%; Taxes on income, profits and capital gains of individuals and corporations 2.5%; Other taxes 0.9%; Taxes on property 0.2%; Taxes on goods and services 6.6%; Social security contributions (SSC) 0.6%
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Nigeria (NGA) — https://taxauthorityindex.com/country/nigeria
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Nigeria’s tax enforcement framework includes statutory interest limitation rules and country-by-country reporting requirements, alongside the practical application of automated bulk data matching. The country does not currently enforce controlled foreign company rules. In 2021, tax revenue accounted for 6.7% of the nation's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 6.7% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 2.6%; Taxes on property 0.1%; Social security contributions (SSC) 0.5%; Taxes on payroll and workforce 0.0%; Other taxes 0.4%; Taxes on income, profits and capital gains of individuals and corporations 3.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 for large companies; 0 for small companies | Headline PIT rate: 25 | Standard VAT rate: 7.5 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 / 10 / 10; Non-resident: 10 / 10 / 10; For non-residents, the WHT rate will be reduced to 7.5% through the use of a DTT with certain territories. | Headline corporate capital gains tax rate: Same as CIT rates as CGT has now been harmonised with the income tax rates for companies. | Headline individual capital gains tax rate: Same as PIT rates as CGT has now been harmonised with the income tax rate for individuals. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Mongolia, Nigeria, the Philippines"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Nigeria taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Individuals resident in Nigeria are taxed on their worldwide income."
  Source: PwC Worldwide Tax Summaries — Nigeria — https://taxsummaries.pwc.com/nigeria/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Niue (NIU) — https://taxauthorityindex.com/country/niue
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## North Macedonia (MKD) — https://taxauthorityindex.com/country/north-macedonia
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): North Macedonia did not implement automated bulk data matching, controlled foreign company rules, or interest limitation rules. In 2024, tax revenue accounted for 18.8% of GDP based on central government figures.
Tax-to-GDP (central government only, World Bank): 18.8% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 10 | Headline PIT rate: 10 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 10 / 10 / 10 | Headline corporate capital gains tax rate: Capital gains are part of the regular profit for the year, thus subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the flat PIT rate at 10%. See the Income determination section. | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: The inheritance tax rates are proportional and ranging between 0% and 5%, depending on the order of succession, and the rate depends on the decision of the relevant municipality. | Headline gift tax rate: The gift tax rates are proportional, ranging between 0% and 5%. The rate depends on the order of inheritance succession (if applicable) and the decision of the relevant municipality. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — North Macedonia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Macedonian tax residents are taxed on their worldwide income. Non-residents are taxed on their income derived in the Macedonian territory."
  Source: PwC Worldwide Tax Summaries — North Macedonia — https://taxsummaries.pwc.com/north-macedonia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2025).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Norway (NOR) — https://taxauthorityindex.com/country/norway
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Norway maintains statutory exit taxes on individuals and implements controlled foreign company rules alongside interest limitation regulations. The country does not apply citizenship-based taxation, although its crypto-asset reporting framework is only partial. In 2022, tax revenue accounted for 44.3% of the nation's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 44.3% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 7.7%; Taxes on goods and services 8.6%; Taxes on property 1.1%; Taxes on payroll and workforce 0.0%; Taxes on income, profits and capital gains of individuals and corporations 26.8%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 22 (25% for certain companies within the financial sector). | Headline PIT rate: 39.8% (22% general income tax + 17.8% top bracket tax on personal income) | Standard VAT rate: 25 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 25 / 15 / 15; The 15% WHT rate applies on the gross payment on interest, royalties, and certain lease payments to related parties resident in low-tax jurisdictions. | Headline corporate capital gains tax rate: 22 | Headline individual capital gains tax rate: 37.84 | Headline net wealth/worth tax rate: 1.0 on net wealth exceeding NOK 1.9 million (1.1 on net wealth exceeding NOK 21.5 million) | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — Norway is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Exit tax on individuals: Yes — statutory power — 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.
  Quote: "The exit taxation rules stipulate that if an individual is no longer considered a tax resident of Norway"
  Source: PwC Worldwide Tax Summaries — Norway — https://taxsummaries.pwc.com/norway/individual/other-taxes (Professional / legal analysis; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Norway taxes residents on worldwide income; non-residents only on Norwegian-source income.
  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: PwC Worldwide Tax Summaries — Norway — https://taxsummaries.pwc.com/norway/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Additional VAT assessed after control (2024): 2,4 milliarder — "Samlet avdekket Skatteetaten 2,4 milliarder i merverdiavgift etter kontroller i fjor, nesten en milliard mer enn i 2023." (Skatteetaten — Treffer bedre og avdekker mer i mva-kontrollene (pressemelding) https://www.skatteetaten.no/en/press/nyhetsrommet/skatteetaten-treffer-bedre-og-avdekker-mer-i-mva-kontrollene/)

## Oman (OMN) — https://taxauthorityindex.com/country/oman
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): Oman has implemented statutory interest limitation rules and statutory country-by-country reporting requirements. The jurisdiction does not have controlled foreign company rules in place.
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15 | Headline PIT rate: 5% on taxable income exceeding OMR 42,000. This will be effective from 1 January 2028 (Executive Regulations are yet to be issued) | Standard VAT rate: 5 (subject to specific exemptions and zero ratings prescribed under the Oman VAT Law) | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 10* / 10* / 10; * WHT on dividends and interest is permanently suspended. | Headline corporate capital gains tax rate: Gains on sales of securities listed on the Muscat Securities Market are exempt from taxation. Gains on transfers of other assets are taxable as ordinary income. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Oman taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Oman — https://taxsummaries.pwc.com/oman/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Pakistan (PAK) — https://taxauthorityindex.com/country/pakistan
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): Pakistan has statutory provisions in place for controlled foreign companies, interest limitation rules, and country-by-country reporting. However, the jurisdiction does not utilize automated bulk data matching. In 2022, tax revenue accounted for 10.0% of the country's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 10.0% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 5.9%; Taxes on property 0.1%; Other taxes 0.1%; Taxes on income, profits and capital gains of individuals and corporations 3.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 29 | Headline PIT rate: For salaried individuals: 35*; For non-salaried individuals: 45*; * Surcharge may also be applicable. See Taxes on personal income section for details. | Standard VAT rate: For goods:18 For services: Ranges from 15% to 16% depending on the province. | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 20 / 0; Non-resident: 15 / 10 / 15 | Headline corporate capital gains tax rate: See Pakistan's corporate tax summary for capital gain rates. | Headline individual capital gains tax rate: See Pakistan's individual tax summary for capital gain rates. | Headline net wealth/worth tax rate: 1 | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Pakistan taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Pakistan — https://taxsummaries.pwc.com/pakistan/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Palau (PLW) — https://taxauthorityindex.com/country/palau
Region: East Asia & Pacific
Tax-to-GDP (central government only, World Bank): 18.1% in 2020
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Panama (PAN) — https://taxauthorityindex.com/country/panama
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Panama implements statutory country-by-country reporting requirements for tax enforcement. The country does not utilize automated bulk data matching, controlled foreign company rules, or interest limitation rules. In 2022, tax revenue accounted for 13.1% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 13.1% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.3%; Taxes on payroll and workforce 0.2%; Other taxes 0.0%; Taxes on goods and services 3.5%; Taxes on income, profits and capital gains of individuals and corporations 3.7%; Social security contributions (SSC) 5.5%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 25 | Standard VAT rate: Movable goods and services transfer tax: 7 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 5, 10, or 20 / NA / NA; Non-resident: 5, 10, or 20 / 12.5 / 12.5 | Headline corporate capital gains tax rate: See Panama's corporate tax summary for capital gain rates. | Headline individual capital gains tax rate: See Panama's individual tax summary for capital gain rates. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: No evidence found — Identified by the OECD Global Forum as relevant to the CARF; commitment reported as in process (as of 17 June 2025).
  Quote: "India 2 , Panama 2 , and Viet Nam"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Panama taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "Panama's tax system is based on a territorial concept of income."
  Source: PwC Worldwide Tax Summaries — Panama — https://taxsummaries.pwc.com/panama/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Papua New Guinea (PNG) — https://taxauthorityindex.com/country/papua-new-guinea
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Papua New Guinea implemented statutory interest limitation rules and country-by-country reporting requirements. The country's tax revenue amounted to 14.8% of GDP in 2022. The jurisdiction does not utilize AI or machine-learning risk scoring, automated bulk data matching, or controlled foreign company rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 14.8% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on payroll and workforce 0.0%; Taxes on property 0.0%; Taxes on goods and services 4.6%; Taxes on income, profits and capital gains of individuals and corporations 10.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Resident: 30; Non-resident: 30 | Headline PIT rate: 42 | Standard VAT rate: Goods and services tax: 10 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 15 / 0; Non-resident: 15 / 15 / 10 (non-associate recipient) or 30 (associate recipient) | Headline corporate capital gains tax rate: 15% - but limited taxable assets | Headline individual capital gains tax rate: 15% - but limited taxable assets | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Paraguay (PRY) — https://taxauthorityindex.com/country/paraguay
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Paraguay did not employ artificial intelligence, machine learning risk scoring, or automated bulk data matching for tax enforcement in the reported period. The jurisdiction also lacked controlled foreign company rules and interest limitation rules. Tax revenue accounted for 14.7% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 14.7% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.1%; Taxes on property 0.2%; Taxes on goods and services 7.2%; Taxes on income, profits and capital gains of individuals and corporations 3.0%; Social security contributions (SSC) 4.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 10 | Headline PIT rate: 10 | Standard VAT rate: 10 (5% for sale and rent of immovables, some medicines, and agricultural, horticultural, and fruit products) | WHT rates (%) (Dividends/Interest/Royalties): Resident: 8 / NA / NA Non-resident corporations: 15 / 6 (bank and financial institutions), 15 (commercial entities), 30 (head office or direct shareholder) / 15 (commercial entities), 30 (head office or direct shareholder) | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Paraguay taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  Quote: "Individuals with residence in Paraguay and/or abroad are taxable on Paraguayan-source income."
  Source: PwC Worldwide Tax Summaries — Paraguay — https://taxsummaries.pwc.com/paraguay/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Peru (PER) — https://taxauthorityindex.com/country/peru
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Peru employs automated bulk data matching in practice and has statutory provisions for controlled foreign company rules, interest limitation rules, and country-by-country reporting. The country does not utilize artificial intelligence or machine-learning for risk scoring. In 2022, tax revenue accounted for 19.2% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 19.2% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.2%; Taxes on property 0.4%; Taxes on payroll and workforce 0.0%; Taxes on goods and services 8.6%; Social security contributions (SSC) 1.9%; Taxes on income, profits and capital gains of individuals and corporations 8.0%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 29.5 | Headline PIT rate: 30 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 5 / 4.99 / 30 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 5 | Headline net wealth/worth tax rate: NP | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Peru taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Peru — https://taxsummaries.pwc.com/peru/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Philippines (PHL) — https://taxauthorityindex.com/country/philippines
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): The Philippines utilizes artificial intelligence and machine learning for risk scoring in practice. The country does not have controlled foreign company rules or interest limitation rules. Tax revenue accounted for 18.4% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 18.4% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 2.8%; Taxes on goods and services 8.0%; Other taxes 0.9%; Taxes on property 0.5%; Taxes on income, profits and capital gains of individuals and corporations 6.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 35 | Standard VAT rate: 12 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 10, 15, or 20 / 20; Non-resident: 15 or 25 / 20 / 25 | Headline corporate capital gains tax rate: See the Philippines corporate tax summary for capital gain rates. | Headline individual capital gains tax rate: See the Philippines individual tax summary for capital gain rates. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: There is no inheritance tax in the Philippines.  However, an estate tax of 6% is imposed on the assets of the decedent taxpayer. | Headline gift tax rate: 6 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Nigeria, the Philippines, Saint Vincent and the Grenadines"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Philippines taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Philippines — https://taxsummaries.pwc.com/philippines/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Poland (POL) — https://taxauthorityindex.com/country/poland
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Poland employs artificial intelligence and machine learning for risk scoring in practice and has statutory provisions for controlled foreign companies, interest limitation, and country-by-country reporting. Automated bulk data matching is not utilized. Tax revenue reached 35.2% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 35.2% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 11.3%; Taxes on property 1.1%; Taxes on payroll and workforce 0.6%; Other taxes 1.3%; Social security contributions (SSC) 13.7%; Taxes on income, profits and capital gains of individuals and corporations 7.3%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 19 | Headline PIT rate: 32, plus 4% solidarity tax on income exceeding PLN 1 million | Standard VAT rate: 23 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 19 / NA / NA; Non-resident: 19 / 20 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Transfer of real property: Subject to the normal PIT rate. Transfer of shares: 19. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NP | Headline gift tax rate: NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Poland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Polish tax residents pay PIT on their worldwide income. Non-residents are subject to Polish PIT on their Polish-sourced income only."
  Source: PwC Worldwide Tax Summaries — Poland — https://taxsummaries.pwc.com/poland/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Portugal (PRT) — https://taxauthorityindex.com/country/portugal
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Portugal employs artificial intelligence and machine learning for risk scoring alongside automated bulk data matching in practice. Statutory regulations include controlled foreign company rules, interest limitation rules, and country-by-country reporting. In 2022, tax revenue accounted for 36.4% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 36.4% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 13.9%; Taxes on income, profits and capital gains of individuals and corporations 10.5%; Taxes on property 1.5%; Social security contributions (SSC) 10.3%; Other taxes 0.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 19 | Headline PIT rate: Residents: 48% plus solidarity surtax of 2.5% on the taxable income exceeding EUR 80,000 and 5% on the amount of taxable income exceeding EUR 250,000. Special tax rates may apply on certain types of income. Non-residents: As a rule, 25% for employment / self-employment and pension income from a Portuguese source. | Standard VAT rate: 23 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 25 / 25 / 25; Non-resident: 25 / 0 or 25 / 0 or 25 | Headline corporate capital gains tax rate: See Portugal's corporate tax summary for capital gain rates. | Headline individual capital gains tax rate: See Portugal's individual tax summary for capital gain rates. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: Free acquisition of goods by individuals (inheritance and gifts) is taxed under the stamp tax at 10%. | Headline gift tax rate: Donation of property is taxed under the stamp tax at 0.8%; Free acquisition of goods by individuals (inheritance and gifts) is taxed under the stamp tax at 10%. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Exit tax on individuals: Yes — statutory power — An exit/departure tax applies to individuals leaving Portugal (PwC Worldwide Tax Summaries).
  Quote: "Both the termination of the (self-employment) activity and the cease of Portuguese residency are equivalent to transfers for consideration (exit tax)."
  Source: PwC Worldwide Tax Summaries — Portugal — https://taxsummaries.pwc.com/portugal/individual/other-issues (Professional / legal analysis; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Portugal taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Portugal — https://taxsummaries.pwc.com/portugal/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Puerto Rico (US) (PRI) — https://taxauthorityindex.com/country/puerto-rico-us
Region: Latin America & Caribbean 
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 37.5 (i.e. 18.5% + 19% surtax on income over USD 275,000). | Headline PIT rate: 33, plus 5% gradual adjustment tax | Standard VAT rate: Sales and use tax: 11.5% for tangible personal property and certain services; 4% for business-to-business services and designated services. | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 15 (individual) or 10 (corporation) / 29 / 29 | Headline corporate capital gains tax rate: 20 | Headline individual capital gains tax rate: 15 (25% for non-resident foreign nationals) | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Puerto Rico taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Puerto Rico — https://taxsummaries.pwc.com/puerto-rico/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Qatar (QAT) — https://taxauthorityindex.com/country/qatar
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): Qatar has implemented statutory country-by-country reporting requirements. The jurisdiction does not have controlled foreign company rules in place. Additionally, interest limitation rules are not applied in Qatar.
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 10% (except for petrochemical/petroleum companies/operations, for which a minimum rate of 35% applies). | Headline PIT rate: NA | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 0 / 5 / 5 | Headline corporate capital gains tax rate: Same as CIT rate. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Qatar taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Qatar — https://taxsummaries.pwc.com/qatar/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Republika Srpska (SRP) — https://taxauthorityindex.com/country/republika-srpska
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Romania (ROU) — https://taxauthorityindex.com/country/romania
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Romania has implemented statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. The country's tax revenue amounted to 16.2% of GDP in 2024, based on central government figures. The jurisdiction does not utilize AI or machine-learning risk scoring, nor does it employ automated bulk data matching.
Tax-to-GDP (central government only, World Bank): 16.2% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 16 | Headline PIT rate: 10 | Standard VAT rate: 21 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 16*/ NA / NA; Non-resident: 16*/ 16 / 16 (the rates can be reduced by applying the Parent-Subsidiary Directive, the Interest-Royalties Directive, or a DTT) *WHT rate on dividends may be reduced to 0% in case the beneficiary company held at least 10% of the shares in the company distributing the dividends for at least one year. | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. There are also exceptions from the standard rule. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Romania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Romania — https://taxsummaries.pwc.com/romania/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Russian Federation (RUS) — https://taxauthorityindex.com/country/russian-federation
Region: Europe & Central Asia
Tax-to-GDP (central government only, World Bank): 10.9% in 2024
### Enforcement powers
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2019).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2019).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Rule 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Rwanda (RWA) — https://taxauthorityindex.com/country/rwanda
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Rwanda’s tax enforcement framework includes the statutory practice of publicly naming non-compliant taxpayers and utilizes automated bulk data matching in practice. The country does not employ AI or machine-learning risk scoring, nor does it enforce citizenship-based taxation. In 2021, tax revenue accounted for 17.0% of the nation's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 17.0% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on property 0.1%; Taxes on goods and services 8.6%; Taxes on income, profits and capital gains of individuals and corporations 7.2%; Social security contributions (SSC) 1.0%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline PIT rate: 30 | Standard VAT rate: 18 | Headline CIT rate: 28 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 15 / 15; Non-resident: 15 / 15 / 15 | Headline corporate capital gains tax rate: 10 | Headline individual capital gains tax rate: 10 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Rwanda taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Rwandan resident individuals are taxed on their worldwide income. Non-residents are taxed on their Rwandan-sourced income."
  Source: PwC Worldwide Tax Summaries — Rwanda — https://taxsummaries.pwc.com/rwanda/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Samoa (WSM) — https://taxauthorityindex.com/country/samoa
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Samoa did not employ automated bulk data matching, controlled foreign company rules, or interest limitation rules. In 2022, the country's tax revenue accounted for 26.4% of its GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 26.4% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 20.9%; Taxes on income, profits and capital gains of individuals and corporations 5.5%
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## San Marino (SMR) — https://taxauthorityindex.com/country/san-marino
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): San Marino has implemented statutory country-by-country reporting requirements. The country does not have controlled foreign company rules or interest limitation rules. Tax revenue accounted for 17.3% of GDP in 2023, based on central government data.
Tax-to-GDP (central government only, World Bank): 17.3% in 2023
### Enforcement powers
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Romania, San Marino, Slovak Republic"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Sao Tome and Principe (STP) — https://taxauthorityindex.com/country/sao-tome-and-principe
Region: Sub-Saharan Africa 
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Saudi Arabia (SAU) — https://taxauthorityindex.com/country/saudi-arabia
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): Saudi Arabia employs artificial intelligence and machine learning for risk scoring in practice and has statutory interest limitation rules and country-by-country reporting requirements. Automated bulk data matching is not utilized, and the country does not have controlled foreign company rules. Tax revenue accounted for 8.1% of GDP in 2024, based on central government figures.
Tax-to-GDP (central government only, World Bank): 8.1% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: NA | Standard VAT rate: 15 (5% prior to 1 July 2020) | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 5 / 5 / 15 | Headline corporate capital gains tax rate: Capital gains are subject to the normal income tax rate applicable to the taxpayer. Non-resident capital gains tax rate is 20%. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Senegal (SEN) — https://taxauthorityindex.com/country/senegal
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Senegal has implemented statutory interest limitation rules and country-by-country reporting requirements. The country's tax revenue amounted to 18.7% of GDP in 2021. Automated bulk data matching is not utilized in its enforcement framework.
Tax-to-GDP (general government, OECD Revenue Statistics): 18.7% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 11.5%; Taxes on property 0.6%; Other taxes 0.3%; Taxes on income, profits and capital gains of individuals and corporations 5.1%; Social security contributions (SSC) 1.0%; Taxes on payroll and workforce 0.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: PIT rate is progressive, and the maximum is 43%. | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident:  10 / 6 to 16 / 20; Non-resident: 10 / 6 to 16 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Senegal taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Senegalese tax residents are taxable on their worldwide income."
  Source: PwC Worldwide Tax Summaries — Senegal — https://taxsummaries.pwc.com/senegal/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Serbia (SRB) — https://taxauthorityindex.com/country/serbia
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Serbia has implemented statutory interest limitation rules and requires statutory country-by-country reporting. The country does not utilize automated bulk data matching or controlled foreign company rules. In 2022, tax revenue accounted for 23.9% of GDP based on central government figures.
Tax-to-GDP (central government only, World Bank): 23.9% in 2022
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15 | Headline PIT rate: 10 - 20 (Dependent on the income type) | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 20 / 20 / 20; Non-resident in tax haven: 20 / 25 / 25 | Headline corporate capital gains tax rate: 15 | Headline individual capital gains tax rate: 15 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 0 - 2.5 (depends on the line of succession) | Headline gift tax rate: 2.5 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Seychelles (SYC) — https://taxauthorityindex.com/country/seychelles
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Seychelles implements statutory country-by-country reporting requirements. The jurisdiction recorded tax revenue equivalent to 27.9% of its GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 27.9% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on income, profits and capital gains of individuals and corporations 10.1%; Taxes on property 0.4%; Social security contributions (SSC) 1.8%; Taxes on goods and services 15.6%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Saint Vincent and the Grenadines, the Seychelles, Singapore"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Sierra Leone (SLE) — https://taxauthorityindex.com/country/sierra-leone
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Sierra Leone has implemented statutory interest limitation rules as part of its tax framework. The country recorded tax revenue equivalent to 11.7% of its GDP in 2021. The nation does not utilize AI or machine-learning risk scoring, automated bulk data matching, or controlled foreign company rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 11.7% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 6.2%; Taxes on income, profits and capital gains of individuals and corporations 5.5%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Singapore (SGP) — https://taxauthorityindex.com/country/singapore
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Singapore utilizes artificial intelligence and machine learning for risk scoring and employs automated bulk data matching in practice. The jurisdiction mandates statutory country-by-country reporting but does not implement controlled foreign company or interest limitation rules. Tax revenue accounted for 12.1% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 12.1% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 3.3%; Taxes on property 1.6%; Other taxes 1.0%; Taxes on income, profits and capital gains of individuals and corporations 6.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 17 | Headline PIT rate: 24 | Standard VAT rate: Goods and services tax: 9 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 0 / 15 / 10 | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "the Seychelles, Singapore, Thailand"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Slovak Republic (SVK) — https://taxauthorityindex.com/country/slovak-republic
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): The Slovak Republic has implemented statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. In 2022, tax revenue accounted for 34.8% of the country's GDP. The jurisdiction does not utilize AI and machine-learning risk scoring or automated bulk data matching.
Tax-to-GDP (general government, OECD Revenue Statistics): 34.8% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.4%; Social security contributions (SSC) 14.6%; Taxes on goods and services 11.9%; Taxes on income, profits and capital gains of individuals and corporations 7.9%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 24 | Headline PIT rate: 35 | Standard VAT rate: 23 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 or 10 / 0 or 19* / 0; Non-resident: 7, 10, 19, or 35 / 19 or 35* / 19 or 35* *See the Withholding taxes section of the Corporate summary for more information. | Headline corporate capital gains tax rate: Capital gains are subject to the standard CIT rate. | Headline individual capital gains tax rate: 19 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Slovak Republic taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Slovak Republic — https://taxsummaries.pwc.com/slovak-republic/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Slovenia (SVN) — https://taxauthorityindex.com/country/slovenia
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Slovenia employs artificial intelligence and machine learning for risk scoring alongside automated bulk data matching in practice. Statutory measures include controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. The country recorded tax revenue of 37.4% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 37.4% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 13.2%; Taxes on property 0.6%; Taxes on income, profits and capital gains of individuals and corporations 7.5%; Taxes on payroll and workforce 0.0%; Social security contributions (SSC) 16.0%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 22 | Headline PIT rate: 50 | Standard VAT rate: 22 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 15 / 15 / 15 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate (22%). | Headline individual capital gains tax rate: 25 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: The tax rate depends on the amount and the line of succession, and can range from 0% to 40%. | Headline gift tax rate: The tax rate depends on the amount and the line of succession, and can range from 0% to 40%. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providers — https://eur-lex.europa.eu/eli/dir/2023/2226/oj/eng (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Slovenia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Slovenia — https://taxsummaries.pwc.com/slovenia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Solomon Islands (SLB) — https://taxauthorityindex.com/country/solomon-islands
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Solomon Islands did not utilize artificial intelligence, machine-learning risk scoring, or automated bulk data matching for tax enforcement in 2022. The country also did not engage in the public naming of non-compliant taxpayers. During that year, tax revenue accounted for 18.6% of the nation's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 18.6% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 12.9%; Taxes on property 0.1%; Taxes on income, profits and capital gains of individuals and corporations 5.6%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Somalia, Fed. Rep. (SOM) — https://taxauthorityindex.com/country/somalia-fed-rep
Region: Sub-Saharan Africa 
Tax-to-GDP (central government only, World Bank): 2.2% in 2024

## South Africa (ZAF) — https://taxauthorityindex.com/country/south-africa
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): South Africa employs artificial intelligence and machine learning for risk scoring and utilizes automated bulk data matching in practice. Statutory frameworks include controlled foreign company rules, interest limitation rules, and country-by-country reporting. Tax revenue accounted for 27.0% of GDP in 2021.
Tax-to-GDP (general government, OECD Revenue Statistics): 27.0% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on payroll and workforce 0.3%; Taxes on goods and services 10.4%; Taxes on property 1.7%; Social security contributions (SSC) 0.3%; Taxes on income, profits and capital gains of individuals and corporations 14.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 27 | Headline PIT rate: 45 | Standard VAT rate: 15 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 20 / 0 / 0; Non-resident: 20 / 15 / 15 | Headline corporate capital gains tax rate: 21.6 (effective) | Headline individual capital gains tax rate: 18 (maximum) | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 25 (maximum) | Headline gift tax rate: 25 (maximum) NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Slovenia, South Africa, Spain"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — South Africa taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — South Africa — https://taxsummaries.pwc.com/south-africa/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Spain (ESP) — https://taxauthorityindex.com/country/spain
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Spain applies controlled foreign company rules and statutory interest limitation rules, while its crypto-asset reporting framework is only partial. The country does not implement citizenship-based taxation. In 2022, tax revenue accounted for 37.5% of the gross domestic product.
Tax-to-GDP (general government, OECD Revenue Statistics): 37.5% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.0%; Taxes on goods and services 10.4%; Social security contributions (SSC) 12.8%; Taxes on income, profits and capital gains of individuals and corporations 11.8%; Taxes on property 2.5%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: Residents: 47 (*); Non-residents: 24 (**) (*) This is the maximum progressive scale of withholdings rate (final taxation will vary depending on the autonomous region where the taxpayer is resident; in some of them, the headline PIT rate reaches 54%). | Standard VAT rate: 21 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 19 / 19 / 19 or 24*; Non-resident: 19 / 19 / 19 or 24* *See Spain's corporate summary for more information. | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Residents: 30; Non-residents: Capital gains generated as a result of a transfer of assets are taxed at 19%. | Headline net wealth/worth tax rate: 3.5% according to the state tax scale, which is applicable if the autonomous community has not approved its own tax scale. | Headline inheritance tax rate: 34% according to the state tax scale, which is applicable if the autonomous community has not approved its own tax scale. | Headline gift tax rate: 34% according to the state tax scale, which is applicable if the autonomous community has not approved its own tax scale. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Social media & open-web monitoring: Partial / committed — 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.
  Quote: "se prestará atención preferente a los nuevos modelos de negocio surgidos en torno a las redes sociales"
  Source: BOE — Directrices generales del Plan Anual de Control Tributario y Aduanero de 2026 — https://www.boe.es/buscar/doc.php?id=BOE-A-2026-5843 (Official source; verified 2026-08-25)
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Partial / committed — 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).
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Spain taxes residents on worldwide income regardless of where it is generated; non-residents only on Spanish-source income.
  Quote: "Residents in Spain are generally subject to PIT on their worldwide income, regardless of where it is generated"
  Source: PwC Worldwide Tax Summaries — Spain — https://taxsummaries.pwc.com/spain/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Additional tax assessed / notified (2024): 10.318 millones de euros — "destacan dentro de los resultados de control el crecimiento de un 9,4% registrado en los ingresos directos de actuaciones de control, que sumaron 10.318 millones de euros" (Agencia Tributaria — nota de prensa, resultados de control tributario 2024 https://sede.agenciatributaria.gob.es/Sede/notas-prensa/notas-prensa/2025/septiembre/18/agencia-tributaria-obtiene-18_928-millones-control.html)
- Tax debt collected (2024): 524 millones de euros — "se ha liquidado deuda por importe de 524 millones de euros en 1.264 comprobaciones realizadas a grandes patrimonios" (Agencia Tributaria — nota de prensa, resultados de control tributario 2024 https://sede.agenciatributaria.gob.es/Sede/notas-prensa/notas-prensa/2025/septiembre/18/agencia-tributaria-obtiene-18_928-millones-control.html)
- Prosecutions (2024): 1.507 — "se han practicado 1.507 acciones judiciales en el orden civil y penal para afianzar el cobro de deudas" (Agencia Tributaria — nota de prensa, resultados de control tributario 2024 https://sede.agenciatributaria.gob.es/Sede/notas-prensa/notas-prensa/2025/septiembre/18/agencia-tributaria-obtiene-18_928-millones-control.html)

## Sri Lanka (LKA) — https://taxauthorityindex.com/country/sri-lanka
Region: South Asia
Summary (auto-generated from the verified data below): Sri Lanka implemented statutory interest limitation rules and country-by-country reporting requirements. The country's tax revenue amounted to 7.4% of GDP in 2022. The jurisdiction does not utilize AI or machine-learning risk scoring, automated bulk data matching, or controlled foreign company rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 7.4% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.1%; Social security contributions (SSC) 0.2%; Taxes on goods and services 5.0%; Taxes on income, profits and capital gains of individuals and corporations 2.2%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## St. Kitts and Nevis (KNA) — https://taxauthorityindex.com/country/st-kitts-and-nevis
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): St. Kitts and Nevis did not employ automated bulk data matching, controlled foreign company rules, or interest limitation rules. The country's tax revenue amounted to 15.0% of GDP in 2020, based on central government figures only.
Tax-to-GDP (central government only, World Bank): 15.0% in 2020
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## St. Lucia (LCA) — https://taxauthorityindex.com/country/st-lucia
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): St. Lucia's tax revenue amounted to 18.4% of GDP in 2022. The jurisdiction does not utilize AI or machine-learning risk scoring, automated bulk data matching, controlled foreign company rules, or interest limitation rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 18.4% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 11.6%; Social security contributions (SSC) 2.4%; Taxes on income, profits and capital gains of individuals and corporations 3.9%; Taxes on property 0.4%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: 30 | Standard VAT rate: 12.5 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 0 / 15 / 25 | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Saint Lucia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Saint Lucia — https://taxsummaries.pwc.com/saint-lucia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## St. Vincent and the Grenadines (VCT) — https://taxauthorityindex.com/country/st-vincent-and-the-grenadines
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): St. Vincent and the Grenadines does not employ automated bulk data matching, controlled foreign company rules, or interest limitation rules. The country's tax revenue amounted to 23.8% of GDP in 2017, based on central government figures only.
Tax-to-GDP (central government only, World Bank): 23.8% in 2017
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "the Philippines, Saint Vincent and the Grenadines, the Seychelles"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Sudan (SDN) — https://taxauthorityindex.com/country/sudan
Region: Sub-Saharan Africa 
Tax-to-GDP (central government only, World Bank): 7.4% in 2016

## Suriname (SUR) — https://taxauthorityindex.com/country/suriname
Region: Latin America & Caribbean 
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Sweden (SWE) — https://taxauthorityindex.com/country/sweden
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Sweden has statutory controlled foreign company rules and interest limitation rules in place. The country reported partial crypto-asset reporting. Tax revenue accounted for 41.3% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 41.3% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.1%; Taxes on property 0.9%; Social security contributions (SSC) 8.7%; Taxes on payroll and workforce 5.0%; Taxes on goods and services 12.0%; Taxes on income, profits and capital gains of individuals and corporations 14.7%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20.6 | Headline PIT rate: Residents: 20, plus municipal tax; Non-residents: 22.5 | Standard VAT rate: 25 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 30 / 0 / 20.6 | Headline corporate capital gains tax rate: See Sweden's corporate tax summary for capital gain rates. | Headline individual capital gains tax rate: 30 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — 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.
  Quote: "Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive."
  Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operators — https://eur-lex.europa.eu/eli/dir/2021/514/oj/eng (Official source; verified 2026-08-25)
- Crypto-asset reporting: Partial / committed — 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).
  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: Joint statement — Collective engagement to implement the Crypto-Asset Reporting Framework — https://treasury.gov.au/media-release/collective-engagement-implement-crypto-asset-reporting-framework (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Sweden taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Employment income tax for residents Employment income is taxed at the following rounded taxable income amounts (2026):"
  Source: PwC Worldwide Tax Summaries — Sweden — https://taxsummaries.pwc.com/sweden/individual/taxes-on-personal-income (source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Audits / examinations completed (2024): 1 833 — "Revisioner 1 851 1 828 1 833 0,3 %" (Skatteverkets årsredovisning 2024 https://www.skatteverket.se/download/18.17b07b1e194a69bf27674fe/1740126285049/Skatteverkets%20a%CC%8Arsredovisning%202024.pdf)
- Criminal investigations opened (2024): 2 755 — "Brottsanmälningar 2 391 2 492 2 755 10,6 %" (Skatteverkets årsredovisning 2024 https://www.skatteverket.se/download/18.17b07b1e194a69bf27674fe/1740126285049/Skatteverkets%20a%CC%8Arsredovisning%202024.pdf)
- Tax gap (% of theoretical liability) (2024): 90 procent — "Skatteverket bedömde skattefelet för kryptovalutor under 2024 till 1,5 miljarder kronor, eller 90 procent av den teoretiskt beräknade skatten för överskott från försäljning av kryptovalutor." (Skatteverkets årsredovisning 2024 https://www.skatteverket.se/download/18.17b07b1e194a69bf27674fe/1740126285049/Skatteverkets%20a%CC%8Arsredovisning%202024.pdf)
- Tax gap (% of theoretical liability) (2017–2022): 1,9 procent — "Analysen fann att svarta arbetsinkomster i ekonomin uppgick till 97 miljarder kronor i genomsnitt per år, eller 1,9 procent av Sveriges bruttonationalprodukt (BNP)." (Skatteverkets årsredovisning 2024 https://www.skatteverket.se/download/18.17b07b1e194a69bf27674fe/1740126285049/Skatteverkets%20a%CC%8Arsredovisning%202024.pdf)
- Tax gap (% of theoretical liability) (2021): 90 procent — "Av rapporten framgick bland annat att skattefelet från handel med kryptovalutor bedömdes vara drygt 1,5 miljarder kronor 2021, vilket motsvarade 90 procent av den teoretiska skatten på kryptovalutor." (Skatteverkets årsredovisning 2024 https://www.skatteverket.se/download/18.17b07b1e194a69bf27674fe/1740126285049/Skatteverkets%20a%CC%8Arsredovisning%202024.pdf)
- Control actions / compliance checks (2024): 9 112 — "Under 2024 hanterade Skatteverket 9 112 ärenden om utlämnande av beskattningsuppgifter till brottsutredande myndigheter, jämfört med 14 500 föregående år." (Skatteverkets årsredovisning 2024 https://www.skatteverket.se/download/18.17b07b1e194a69bf27674fe/1740126285049/Skatteverkets%20a%CC%8Arsredovisning%202024.pdf)

## Switzerland (CHE) — https://taxauthorityindex.com/country/switzerland
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Switzerland implemented statutory interest limitation rules and statutory country-by-country reporting requirements. In 2022, the country's tax revenue accounted for 27.2% of its GDP. The jurisdiction does not utilize AI or machine-learning risk scoring, automated bulk data matching, or controlled foreign company rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 27.2% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.1%; Taxes on property 2.2%; Social security contributions (SSC) 6.8%; Taxes on goods and services 5.4%; Taxes on income, profits and capital gains of individuals and corporations 12.7%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Federal CIT: 8.5% on profit after tax (7.83% on profit before tax). Cantonal and communal CITs are added to federal CIT, resulting in an overall effective tax rate between 11.66% and 20.54%, depending on the company’s location of corporate residence in Switzerland. | Headline PIT rate: Federal: 11.5%. Cantonal and communal PIT rate varies per canton and is added to the federal PIT rate, resulting in an overall PIT max rate between 21.9% and 43.2% at the capital of a specific Swiss canton. | Standard VAT rate: 8.1 | WHT rates (%) (Dividends/Interest/Royalties): Resident: Between 0 and 35 / Between 0 and 35 / 0; Non-resident: Between 0 and 35 / Between 0 and 35 / 0 | Headline corporate capital gains tax rate: The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.66% and 20.54%. Exceptions to be considered relate to the participation relief and capital gains on real estate. | Headline individual capital gains tax rate: Movable assets: Exempt. Non-movable assets: Exempt for federal tax, and cantonal tax rate varies per canton. | Headline net wealth/worth tax rate: Federal: Exempt. Cantonal and communal personal net wealth tax rates vary per canton, resulting in an overall personal net wealth tax max rate between 0.1% and 0.87%. | Headline inheritance tax rate: Federal: Exempt. Cantonal and communal: - Spouse: Exempt. | Headline gift tax rate: Federal: Exempt. Cantonal and communal: - Spouse: Exempt.
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Sweden, Switzerland, Uganda"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Switzerland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Switzerland — https://taxsummaries.pwc.com/switzerland/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Taiwan (TWN) — https://taxauthorityindex.com/country/taiwan
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: Residents: 40; Non-residents: 18/20/21 depending on the nature of income | Standard VAT rate: 5% to general industries | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA / 10 / 10; Non-resident: 21 / 15 or 20 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate, except for marketable securities and real properties. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate, except for marketable securities and real properties. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 20 | Headline gift tax rate: 20 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Taiwan taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Taiwan — https://taxsummaries.pwc.com/taiwan/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Tajikistan (TJK) — https://taxauthorityindex.com/country/tajikistan
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Tajikistan employs artificial intelligence and machine-learning risk scoring as well as automated bulk data matching in practice. The country also maintains a statutory provision for the public naming of non-compliant taxpayers. In 2024, tax revenue accounted for 10.7% of GDP based on central government figures.
Tax-to-GDP (central government only, World Bank): 10.7% in 2024
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Tanzania (TZA) — https://taxauthorityindex.com/country/tanzania
Region: Sub-Saharan Africa 
Tax-to-GDP (central government only, World Bank): 12.7% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: Residents: 30; Non-residents employment income only: 15; Non-residents total income: 30 | Standard VAT rate: Tanzania Mainland: 18%; 16% (for B2C purchases where payments are made via bank or an approved electronic payment system from 1 September 2025) Tanzania Zanzibar: 18% for banking, postal and telecommunication services; 15% for all other supplies | WHT rates (%) (Dividends/Interest/Royalties): Resident: 5 or 10 / 10 / 5 or 10 or 15 Non-resident: 5 or 10 / 10 / 10 or 15 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Residents: 10/3 (the 3% rate is applicable on sale of land or building where no records of costs are available, and it is charged on consideration); Non-residents: 30; Sale of mineral or petroleum rights: 30 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Tanzania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Income tax is payable by individuals resident in Tanzania (other than short-term residents) on their worldwide income."
  Source: PwC Worldwide Tax Summaries — Tanzania — https://taxsummaries.pwc.com/tanzania/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Thailand (THA) — https://taxauthorityindex.com/country/thailand
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Thailand’s tax enforcement framework includes the statutory requirement for country-by-country reporting and the practical application of AI and machine-learning risk scoring. The jurisdiction does not enforce controlled foreign company rules or interest limitation rules, nor does it utilize automated bulk data matching. In 2022, tax revenue accounted for 16.7% of the country's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 16.7% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 9.3%; Social security contributions (SSC) 0.7%; Taxes on property 0.4%; Taxes on income, profits and capital gains of individuals and corporations 6.2%; Other taxes 0.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: 35 | Standard VAT rate: 7 | WHT rates (%) (Dividends/Interest/Royalties): Thai corporate: 10 / 1 / 3; Non-resident corporate: 10 / 15 / 15 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 10 | Headline gift tax rate: 5 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Singapore, Thailand, Türkiye"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Thailand taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Thailand — https://taxsummaries.pwc.com/thailand/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Timor-Leste (TLS) — https://taxauthorityindex.com/country/timor-leste
Region: East Asia & Pacific
Tax-to-GDP (general government, OECD Revenue Statistics): 19.8% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 3.5%; Other taxes 0.0%; Taxes on income, profits and capital gains of individuals and corporations 16.3%
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Togo (TGO) — https://taxauthorityindex.com/country/togo
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Togo implemented statutory country-by-country reporting requirements. The country recorded tax revenue of 17.0% of its GDP in 2021. Automated bulk data matching, controlled foreign company rules, and interest limitation rules were not in place.
Tax-to-GDP (general government, OECD Revenue Statistics): 17.0% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on property 0.1%; Taxes on goods and services 12.7%; Taxes on payroll and workforce 0.0%; Other taxes 0.3%; Taxes on income, profits and capital gains of individuals and corporations 3.9%
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Tonga (TON) — https://taxauthorityindex.com/country/tonga
Region: East Asia & Pacific
Tax-to-GDP (central government only, World Bank): 20.5% in 2023
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Trinidad and Tobago (TTO) — https://taxauthorityindex.com/country/trinidad-and-tobago
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Trinidad and Tobago has statutory country-by-country reporting requirements in place. The country did not implement automated bulk data matching, controlled foreign company rules, or interest limitation rules. Tax revenue accounted for 23.7% of GDP in 2022.
Tax-to-GDP (general government, OECD Revenue Statistics): 23.7% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on income, profits and capital gains of individuals and corporations 16.0%; Social security contributions (SSC) 2.4%; Taxes on goods and services 5.2%; Taxes on property 0.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 (35% for commercial banks and petrochemical companies) | Headline PIT rate: 25% on chargeable income up to TTD 1 million; any income in excess of TTD 1 million is taxed at 30%. | Standard VAT rate: 12.5 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 0 / 0; Non-resident: 3 or 8 / 15 / 15 | Headline corporate capital gains tax rate: NA | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Trinidad and Tobago taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Trinidad and Tobago — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Tunisia (TUN) — https://taxauthorityindex.com/country/tunisia
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): Tunisia has statutory country-by-country reporting requirements in place. The country recorded tax revenue equivalent to 32.5% of its GDP in 2021. Tunisia does not currently implement controlled foreign company rules or interest limitation rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 32.5% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 11.9%; Social security contributions (SSC) 9.7%; Other taxes 0.7%; Taxes on property 0.3%; Taxes on payroll and workforce 0.4%; Taxes on income, profits and capital gains of individuals and corporations 9.6%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: 40 | Standard VAT rate: 19 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 10 for individuals and 0 for companies / 0 or 20 / 3 or 10 (fees); Non-resident: 10 / 10 or 20 / 15 or 25 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: See Tunisia's individual tax summary for capital gain rates. | Headline net wealth/worth tax rate: 0.5% for assets valued between TND 3 million and TND 5 million;. 1% for assets valued at more than TND 5 million. | Headline inheritance tax rate: 2.5 | Headline gift tax rate: See Tunisia's individual tax summary for gift tax rates. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Tunisia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Tunisia — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Turkiye (TUR) — https://taxauthorityindex.com/country/turkiye
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): Türkiye employs artificial intelligence and machine learning for risk scoring in practice, alongside statutory controls for controlled foreign companies, interest limitations, and country-by-country reporting. Automated bulk data matching is not utilized. In 2022, tax revenue accounted for 20.8% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 20.8% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on goods and services 9.1%; Taxes on property 0.7%; Other taxes 0.2%; Taxes on income, profits and capital gains of individuals and corporations 5.8%; Social security contributions (SSC) 5.0%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 (30% for financial sector companies) | Headline PIT rate: 40 | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 15 / 10 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 40 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 10 | Headline gift tax rate: 30 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Thailand, Türkiye, United Arab Emirates and the United States"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Turkey taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Turkey generally taxes its residents on their worldwide income, whereas non-residents are taxed on Turkish-source earnings only."
  Source: PwC Worldwide Tax Summaries — Turkey — https://taxsummaries.pwc.com/turkey/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Turks and Caicos Islands (TCA) — https://taxauthorityindex.com/country/turks-and-caicos-islands
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): The Turks and Caicos Islands have statutory country-by-country reporting requirements in place. The jurisdiction does not utilize automated bulk data matching for enforcement. Additionally, controlled foreign company rules and interest limitation rules are not applied.
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## Tuvalu (TUV) — https://taxauthorityindex.com/country/tuvalu
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Tuvalu does not utilize artificial intelligence or machine-learning risk scoring for tax enforcement. The jurisdiction also lacks automated bulk data matching capabilities and does not publicly name non-compliant taxpayers.
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Uganda (UGA) — https://taxauthorityindex.com/country/uganda
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Uganda’s tax enforcement framework includes the statutory public naming of non-compliant taxpayers and partial reporting requirements for crypto-assets. The country does not implement citizenship-based taxation or utilize automated bulk data matching. In 2021, tax revenue accounted for 12.2% of the nation's GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 12.2% in 2021
Tax mix 2021 (% of GDP, general government): Taxes on goods and services 7.8%; Other taxes 0.1%; Taxes on income, profits and capital gains of individuals and corporations 4.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: 40 | Standard VAT rate: 18 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 15 / NA; Non-resident: 15 / 15 / 15 | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: 40 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Switzerland, Uganda, United Kingdom"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Uganda taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Uganda — https://taxsummaries.pwc.com/uganda/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Ukraine (UKR) — https://taxauthorityindex.com/country/ukraine
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Ukraine’s statutory framework includes controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. The country does not utilize artificial intelligence or machine-learning risk scoring, nor does it employ automated bulk data matching. In 2022, tax revenue accounted for 32.3% of the gross domestic product.
Tax-to-GDP (general government, OECD Revenue Statistics): 32.3% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 8.2%; Taxes on income, profits and capital gains of individuals and corporations 10.6%; Taxes on property 0.7%; Taxes on goods and services 12.8%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: General tax rate: 18%; Financial institutions (except insurance companies) for periods starting 1 January 2025: 25%; Banks (for 2026): 50% | Headline PIT rate: 18 | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 15 / 15 / 15 | Headline corporate capital gains tax rate: Capital gains are subject to the standard CIT rate (e.g. 18%) | Headline individual capital gains tax rate: Taxable as ordinary income at 18% PIT plus 5% of Military Tax. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: Taxable as ordinary income (exemption from taxation under conditions may apply). Tax residents of Ukraine: Personal Income Tax - 0 / 5 / 18 ; Military tax - 0 / 5 Tax non-residents of Ukraine: Personal Income Tax - 18 ; Military tax - 5 | Headline gift tax rate: Taxable as ordinary income (exemption from taxation under conditions may apply). For gifts from individuals the rates are the same, as for inheritance. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Ukraine taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  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: PwC Worldwide Tax Summaries — Ukraine — https://taxsummaries.pwc.com/ukraine/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## United Arab Emirates (ARE) — https://taxauthorityindex.com/country/united-arab-emirates
Region: Middle East, North Africa, Afghanistan & Pakistan
Summary (auto-generated from the verified data below): The United Arab Emirates employs artificial intelligence and machine learning for risk scoring in practice and has implemented statutory interest limitation rules and country-by-country reporting. The country does not have controlled foreign company rules. Tax revenue accounted for 0.6% of GDP in 2024 based on central government figures.
Tax-to-GDP (central government only, World Bank): 0.6% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 9 | Headline PIT rate: NA | Standard VAT rate: 5 | WHT rates (%) (Dividends/Interest/Royalties): 0% WHT for certain categories of UAE sourced income to be specified by way of a Cabinet Decision. | Headline corporate capital gains tax rate: No special CGT, gains are taxed as part of Corporate Tax regime (9% under standard regime or 0% under QFZP regime). Participation Exemption relief is available. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Crypto-asset reporting: Partial / committed — 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).
  Quote: "Türkiye, United Arab Emirates and the United States"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)

## United Kingdom (GBR) — https://taxauthorityindex.com/country/united-kingdom
Region: Europe & Central Asia · OECD member
Summary (auto-generated from the verified data below): The United Kingdom enforces statutory reporting requirements for digital platforms and crypto-assets, alongside statutory controlled foreign company and interest limitation rules. The country applies a partial exit tax on individuals and does not practice citizenship-based taxation. In 2022, tax revenue accounted for 35.3% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 35.3% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on income, profits and capital gains of individuals and corporations 13.3%; Social security contributions (SSC) 7.1%; Taxes on property 4.0%; Taxes on goods and services 10.8%; Taxes on payroll and workforce 0.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: 45 (different rates apply to dividend income; Scottish residents are subject to different rates on all types of income; see the UK Individual tax summary for full details) | Standard VAT rate: 20 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0 / 20 / 20; Non-resident: 0 / 20 / 20 | Headline corporate capital gains tax rate: Capital gains are subject to the normal corporation tax rate. | Headline individual capital gains tax rate: 18% (basic rate) / 24% (higher rate); Certain assets are subject to different CGT rates. See the UK Individual tax summary for capital gain rates. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: The standard inheritance tax rate is 40%. It’s only charged on the part of one's estate that’s above the nil rate band (currently GBP325,000). See the UK Individual tax summary for more information. | Headline gift tax rate: There is no specific gift tax in the UK. Instead, gifts made to individuals are subject to inheritance tax at rates up to 40% if the donor dies within seven years of making the gift. Gifts to any other entities (e.g. to trusts) can attract an immediate 20% IHT charge with a further charge if the individual dies within seven years of the gift. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Social media & open-web monitoring: Yes — documented practice — 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.
  Quote: "including blogs and social networking sites where no privacy settings have been applied"
  Source: Pinsent Masons Out-Law — HMRC warns it will use social media to track down tax evaders — https://www.pinsentmasons.com/out-law/news/hmrc-social-media-tax-evaders (Professional / legal analysis; verified 2026-08-25)
- AI & machine-learning risk scoring: Yes — documented practice — 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.
  Quote: "This tool detects anomalous values within a trader's VAT Return history"
  Source: UK Algorithmic Transparency Recording Standard — HMRC: VAT Return Analysis Tool — https://www.gov.uk/algorithmic-transparency-records (Official source; verified 2026-08-25)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — UK digital platforms must collect, verify and report seller details to HMRC under the OECD model reporting rules.
  Quote: "report details about sellers to HMRC"
  Source: GOV.UK — Reporting rules for digital platforms — https://www.gov.uk/guidance/reporting-rules-for-digital-platforms (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — UK cryptoasset service providers must collect and report user and transaction data to HMRC under CARF, with data collection from 1 January 2026.
  Quote: "If you provide cryptoasset services in the UK, you must collect data and report it to"
  Source: GOV.UK — Reporting cryptoasset user and transaction data — https://www.gov.uk/guidance/reporting-cryptoasset-user-and-transaction-data (Official source; verified 2026-08-25)
- Exit tax on individuals: Partial / committed — 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).
  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: GOV.UK — HS278 Temporary non-residents and Capital Gains Tax — 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 (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — UK tax on foreign income depends on tax residence, not citizenship.
  Quote: "Whether you need to pay depends on if you're classed as 'resident' in the UK for tax."
  Source: GOV.UK — Tax on foreign income — https://www.gov.uk/tax-foreign-income (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Tax gap (% of theoretical liability) (2023 to 2024): 5.3% — "5.3% the tax gap in 2023 to 2024" (HMRC annual report and accounts 2024 to 2025 — executive summary https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2024-to-2025/hmrcs-annual-report-and-accounts-2024-to-2025-executive-summary)
- Tax gap (amount) (2023 to 2024): £48.0bn — "£48.0bn tax protected by tackling avoidance, evasion and error" (HMRC annual report and accounts 2024 to 2025 — executive summary https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2024-to-2025/hmrcs-annual-report-and-accounts-2024-to-2025-executive-summary)
- Total revenue collected (2024 to 2025): £875.9bn — "£875.9bn total tax revenues - 3.9% increase on 2023 to 2024" (HMRC annual report and accounts 2024 to 2025 — executive summary https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2024-to-2025/hmrcs-annual-report-and-accounts-2024-to-2025-executive-summary)
- Prosecutions (2024 to 2025): 310 — "310 prosecutions brought as a result of our criminal investigations, securing 281 convictions with a 91% success rate in court" (HMRC annual report and accounts 2024 to 2025 — executive summary https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2024-to-2025/hmrcs-annual-report-and-accounts-2024-to-2025-executive-summary)
- Convictions (2024 to 2025): 281 — "310 prosecutions brought as a result of our criminal investigations, securing 281 convictions with a 91% success rate in court" (HMRC annual report and accounts 2024 to 2025 — executive summary https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2024-to-2025/hmrcs-annual-report-and-accounts-2024-to-2025-executive-summary)
- Compliance yield / amounts recovered (2024 to 2025): £48.0 billion — "protected £48.0 billion from fraud and other forms of non-compliance - while providing crucial financial support to people and businesses across the country" (HMRC annual report and accounts 2024 to 2025 — executive summary https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2024-to-2025/hmrcs-annual-report-and-accounts-2024-to-2025-executive-summary)

## United States (USA) — https://taxauthorityindex.com/country/united-states
Region: North America · OECD member
Summary (auto-generated from the verified data below): The United States maintains statutory requirements for digital platform reporting, crypto-asset reporting, and exit taxes on individuals. Its tax framework also includes statutory rules for controlled foreign companies and interest limitations. In 2022, tax revenue accounted for 27.7% of GDP, and the country applies statutory citizenship-based taxation.
Tax-to-GDP (general government, OECD Revenue Statistics): 27.7% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on payroll and workforce 0.0%; Taxes on property 2.9%; Social security contributions (SSC) 6.1%; Taxes on goods and services 4.3%; Taxes on income, profits and capital gains of individuals and corporations 14.3%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: Federal CIT: 21%. State CITs range from 1% to 12% (although some states impose no CIT) and are deductible expenses for federal CIT purposes. | Headline PIT rate: 37 | Standard VAT rate: NA | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 30 / 30 / 30 | Headline corporate capital gains tax rate: 21 | Headline individual capital gains tax rate: 20 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: There is no inheritance tax. However, there is an estate tax with a top rate of 40%. | Headline gift tax rate: 40 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Digital platform reporting: Yes — statutory power — Payment apps and online marketplaces must report user payment totals to the IRS on Form 1099-K.
  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: IRS — Understanding your Form 1099-K — https://www.irs.gov/businesses/understanding-your-form-1099-k (Official source; verified 2026-08-25)
- Crypto-asset reporting: Yes — statutory power — Brokers report digital-asset sale proceeds to the IRS on Form 1099-DA (first reports for 2025).
  Quote: "Use Form 1099-DA to report digital asset proceeds from broker transactions."
  Source: IRS — About Form 1099-DA — https://www.irs.gov/forms-pubs/about-form-1099-da (Official source; verified 2026-08-25)
- Exit tax on individuals: Yes — statutory power — An expatriation tax applies to covered US citizens who renounce citizenship and to long-term residents who end residency (IRC 877/877A).
  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: IRS — Expatriation tax — https://www.irs.gov/individuals/international-taxpayers/expatriation-tax (Official source; verified 2026-08-25)
- Citizenship-based taxation: Yes — statutory power — The United States taxes citizens and resident aliens on worldwide income wherever in the world they live — near-unique citizenship-based taxation.
  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: IRS — U.S. citizens and resident aliens abroad — https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad (Official source; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
### Enforcement in numbers — as reported by the authority
- Additional tax assessed / notified (FY 2025): $26.8 billion — "In FY 2025, the IRS closed 497,621 tax return audits, resulting in $26.8 billion in recommended additional tax (Table 3 -2)." (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)
- Tax gap (% of theoretical liability) (FY 2025): 0.36% — "For all returns filed for Tax Years (TY) 2015 through 2023, the IRS has examined 0.36% of individual returns filed and 0.57% of corporation returns filed, as of the end of Fiscal Year (FY) 2025 (Table 3 -1)." (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)
- Audits / examinations completed (FY2025): 2,850 — "Investigations completed [5]2,8501,0851,195570" (IRS Data Book (current edition) https://www.irs.gov/pub/irs-pdf/p55b.pdf)
- Audits / examinations completed (Tax Year 2016): 99,830 — "196,088,058882,10013,149[6]99,83024,876,243" (IRS Data Book (current edition) https://www.irs.gov/pub/irs-pdf/p55b.pdf)
- Audits / examinations completed (Tax Year 2015): 100,423 — "195,729,183966,1775,738[6]100,42333,057,181" (IRS Data Book (current edition) https://www.irs.gov/pub/irs-pdf/p55b.pdf)
- Criminal investigations opened (FY2025): 2,792 — "Investigations initiated2,7929681,246578" (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)
- Convictions (FY2025): 1,611 — "Convictions [7]1,611421743447" (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)
- Prosecutions (FY2025): 2,043 — "Referrals for prosecution2,043588949506" (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)
- Total revenue collected (FY2025): $117.5 billion — "In Fiscal Year (FY) 2025, the IRS collected $117.5 billion in unpaid assessments on returns filed with additional tax due, netting $73.1 billion after credit transfers (Table 4-1)." (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)
- Additional tax assessed / notified (FY2025): $29.6 billion — "The IRS assessed $29.6 billion in additional taxes for returns not filed timely and collected $3.5 billion with delinquent returns (Table 4-1)." (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)
- Compliance yield / amounts recovered (FY2025): $98.1 million — "In FY 2025, taxpayers proposed 38,797 offers in compromise to settle existing tax liabilities for less than the full amount owed. The IRS accepted 5,464 offers, amounting to $98.1 million, during the year (Table 4 -1)." (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)
- Audits / examinations completed (Fiscal Year 2025): 497,621 — "All returns, total497,62194,562403,05926,828,72619,099,6557,729,070" (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)
- Audits / examinations completed (FY 2025): 497,621 — "In FY 2025, the IRS closed 497,621 tax return audits, resulting in $26.8 billion in recommended additional tax (Table 3 -2)." (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)
- Prosecutions (FY 2025): 885K — "Referrals for prosecutionInvestigations completed without prosecution Paper 885K Other [1] 272.5M [1] Includes forms processed by the Social Security Administration." (IRS Data Book (current edition) https://www.irs.gov/pub/irs-pdf/p55b.pdf)
- Audits / examinations completed (Tax Year 2023): 126,222 — "All returns, total211,253,861126,22245,484[6]10,8561,082,938" (IRS Criminal Investigation FY2025 annual report (news release) https://www.irs.gov/node/153216)

## Uruguay (URY) — https://taxauthorityindex.com/country/uruguay
Region: Latin America & Caribbean 
Summary (auto-generated from the verified data below): Uruguay implemented statutory country-by-country reporting and utilizes automated bulk data matching in practice. The country does not employ AI or machine-learning risk scoring, nor does it have controlled foreign company or interest limitation rules. In 2022, tax revenue accounted for 26.6% of GDP.
Tax-to-GDP (general government, OECD Revenue Statistics): 26.6% in 2022
Tax mix 2022 (% of GDP, general government): Other taxes 0.2%; Social security contributions (SSC) 6.7%; Taxes on property 2.0%; Taxes on goods and services 10.6%; Taxes on income, profits and capital gains of individuals and corporations 7.1%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 25 | Headline PIT rate: Residents: 36; Non-residents: 12 | Standard VAT rate: 22 (reduced 10% VAT rate applicable to certain goods and services). | WHT rates (%) (Dividends/Interest/Royalties): Resident: 0, 7, or 12 / 0, 7, or 12 / 0 or 12; Non-resident: 0 or 7 / 0, 7, or 12 / 0 or 12; Income obtained by entities resident, domiciled, or located in LNTJs is taxed at 25%. | Headline corporate capital gains tax rate: Capital gains are subject to CIT, taxed at 25% (there is no corporate capital gains tax in Uruguay). | Headline individual capital gains tax rate: There is no individual capital gains tax in Uruguay. Capital gains are subject to IRPF or IRNR, taxed at 12% (with some exceptions). | Headline net wealth/worth tax rate: Individuals are subject to NWT at a progressive scale of rates. For non-residents that are not subject to IRNR: 0.7% to 1.5%. For residents and non-residents subject to IRNR: 0.1%. | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Uruguay taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Individual income tax is levied on income obtained by resident and non-resident individuals."
  Source: PwC Worldwide Tax Summaries — Uruguay — https://taxsummaries.pwc.com/uruguay/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Uzbekistan (UZB) — https://taxauthorityindex.com/country/uzbekistan
Region: Europe & Central Asia
Summary (auto-generated from the verified data below): Uzbekistan employs automated bulk data matching in practice and has statutory controlled foreign company rules. The country does not have interest limitation rules. Tax revenue accounted for 11.0% of GDP in 2023, based on central government figures only.
Tax-to-GDP (central government only, World Bank): 11.0% in 2023
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15 | Headline PIT rate: Residents: 12; Non-residents: 12 | Standard VAT rate: 12 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 5 / NA / NA; Non-resident: 10 / 10 / 20 Starting from 1 April 2022 to 31 December 2028, dividend income of non-resident legal entities from shares in joint stock companies is subject to a reduced WHT rate of 5 % (same as the tax rate applicable to residents), while interest income on bonds is exempt from taxation. | Headline corporate capital gains tax rate: Residents: Capital gains are subject to the normal CIT rate; Non-residents: 20 | Headline individual capital gains tax rate: Residents: Capital gains are subject to the normal PIT rate; Non-residents: 12 | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Citizenship-based taxation: No — power absent — Uzbekistan, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Residents are taxed on their worldwide income; non-residents are taxed on income from sources in Uzbekistan."
  Source: PwC Worldwide Tax Summaries — Uzbekistan, Republic of — https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2025).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Vanuatu (VUT) — https://taxauthorityindex.com/country/vanuatu
Region: East Asia & Pacific
Tax-to-GDP (general government, OECD Revenue Statistics): 16.1% in 2022
Tax mix 2022 (% of GDP, general government): Taxes on property 0.4%; Taxes on goods and services 15.7%
### Enforcement powers
- AI & machine-learning risk scoring: No — power absent — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: No"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Venezuela, RB (VEN) — https://taxauthorityindex.com/country/venezuela-rb
Region: Latin America & Caribbean 
Tax-to-GDP (general government, OECD Revenue Statistics): 14.4% in 2013
Tax mix 2013 (% of GDP, general government): Taxes on income, profits and capital gains of individuals and corporations 4.2%; Social security contributions (SSC) 1.0%; Taxes on property 0.0%; Taxes on goods and services 9.1%; Other taxes 0.2%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 34 | Headline PIT rate: 34 | Standard VAT rate: 16 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 34 / 0 or 5 / 0 - see summary; Non-resident: 34 / see summary / see summary | Headline corporate capital gains tax rate: Capital gains are subject to the normal CIT rate. | Headline individual capital gains tax rate: Capital gains are subject to the normal PIT rate. | Headline net wealth/worth tax rate: 0.25 | Headline inheritance tax rate: Varies depending on degree of kinship. | Headline gift tax rate: Varies depending on degree of kinship. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Citizenship-based taxation: No — power absent — Venezuela taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Resident individuals are subject to tax on their worldwide income."
  Source: PwC Worldwide Tax Summaries — Venezuela — https://taxsummaries.pwc.com/venezuela/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)

## Viet Nam (VNM) — https://taxauthorityindex.com/country/viet-nam
Region: East Asia & Pacific
Summary (auto-generated from the verified data below): Viet Nam has implemented statutory country-by-country reporting requirements. In 2022, the country's tax revenue accounted for 19.0% of its GDP. The jurisdiction does not utilize automated bulk data matching, controlled foreign company rules, or interest limitation rules.
Tax-to-GDP (general government, OECD Revenue Statistics): 19.0% in 2022
Tax mix 2022 (% of GDP, general government): Social security contributions (SSC) 5.4%; Taxes on goods and services 8.2%; Taxes on property 0.0%; Taxes on income, profits and capital gains of individuals and corporations 5.3%
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 20 | Headline PIT rate: Resident: Progressive rates up to 35% for employment income; Non-resident: A flat tax rate of 20% for employment income; See Vietnam's Individual tax summary for rates for non-employment income. | Standard VAT rate: 10 | WHT rates (%) (Dividends/Interest/Royalties): WHT applies to most payments made to foreign organisations and individuals undertaking business or earning income sourced from Vietnam, regardless of the residency status. WHT rates are nil for dividends. For interest and royalties, please refer to Vietnam's Corporate tax summary. | Headline corporate capital gains tax rate: See Vietnam's Corporate tax summary for capital gains tax. | Headline individual capital gains tax rate: See Vietnam's Individual tax summary for capital gains tax. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: 10 | Headline gift tax rate: 10 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- Automated bulk data matching: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Crypto-asset reporting: No evidence found — Identified by the OECD Global Forum as relevant to the CARF but not yet committed to implement it (as of 17 June 2025).
  Quote: "Panama 2 , and Viet Nam"
  Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting Framework — https://web-archive-storage.oecd.org/aemint-web-archive-prod/web-archive/c8/c84b4af3884e1acd4f5adfdeac958eb0098d421347c25e756fbc963a39135ab9.pdf (Official source; verified 2026-08-25)
- Citizenship-based taxation: No — power absent — Vietnam taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
  Quote: "Tax residents are subject to Vietnamese personal income tax (PIT) on their worldwide taxable income, wherever it is paid or received."
  Source: PwC Worldwide Tax Summaries — Vietnam — https://taxsummaries.pwc.com/vietnam/individual/taxes-on-personal-income (Professional / legal analysis; verified 2026-08-25)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: Yes — statutory power — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## West Bank and Gaza (PSE) — https://taxauthorityindex.com/country/west-bank-and-gaza
Region: Middle East, North Africa, Afghanistan & Pakistan
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 15 (20% for telecommunication companies and other companies that operate under a franchise or a monopoly in the Palestinian market) | Headline PIT rate: 15 | Standard VAT rate: 16 | WHT rates (%) (Dividends/Interest/Royalties): Resident: NA / 10 / 10; Non-resident: NA / 10 / 10 | Headline corporate capital gains tax rate: Income tax is imposed on capital gains. | Headline individual capital gains tax rate: Income tax is imposed on capital gains. | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: Inheritance is exempt from income tax. | Headline gift tax rate: Any taxable income from any source for any person is subject to the standard income tax rates. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)

## Zambia (ZMB) — https://taxauthorityindex.com/country/zambia
Region: Sub-Saharan Africa 
Summary (auto-generated from the verified data below): Zambia employs artificial intelligence and machine-learning risk scoring alongside automated bulk data matching in practice. Statutory measures include interest limitation rules and country-by-country reporting requirements. Central government tax revenue reached 18.8% of GDP in 2024.
Tax-to-GDP (central government only, World Bank): 18.8% in 2024
Headline statutory rates (as stated by PwC Worldwide Tax Summaries): Headline CIT rate: 30 | Headline PIT rate: 37 | Standard VAT rate: 16 | WHT rates (%) (Dividends/Interest/Royalties): Resident: 15 / 15 / 15 / NA*; Non-resident: 20 / 20 / 20 / 0 | Headline corporate capital gains tax rate: NA - Zambia does not impose a capital gains tax. Certain transfers of property (including Zambian land, specified licences/rights, and shares) are subject to Property Transfer Tax (PTT) on the realised value as provided in the PTT Act. | Headline individual capital gains tax rate: NA | Headline net wealth/worth tax rate: NA | Headline inheritance tax rate: NA | Headline gift tax rate: NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart)
### Enforcement powers
- AI & machine-learning risk scoring: Yes — documented practice — Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
  Quote: "Survey question "Administration uses artificial intelligence" — answer: Yes"
  Source: OECD Inventory of Tax Technology Initiatives — https://www.oecd.org/en/data/datasets/inventory-of-tax-technology-initiatives.html (OECD / IMF survey data; derived)
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Controlled foreign company (CFC) rules: No — power absent — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Interest limitation rules: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
  Quote: "OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Country-by-country reporting: Yes — statutory power — Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
  Quote: "OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes"
  Source: OECD Corporate Tax Statistics — https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)

## Zimbabwe (ZWE) — https://taxauthorityindex.com/country/zimbabwe
Region: Sub-Saharan Africa 
Tax-to-GDP (central government only, World Bank): 7.2% in 2018
### Enforcement powers
- Automated bulk data matching: Yes — documented practice — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  Quote: "ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes"
  Source: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)
- Public naming of non-compliant taxpayers: No — power absent — Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
  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: IMF ISORA — International Survey on Revenue Administration — https://data.imf.org/isora (OECD / IMF survey data; derived)