Enforcement powers
Eleven distinct powers tax authorities can hold, assessed jurisdiction by jurisdiction with a verbatim, verified source quote behind every claim. Click a power for the full evidence list; click a jurisdiction on that page for everything else it holds.
| Power | What it covers | Assessed | In law | In practice | Partial | No | No evidence |
|---|---|---|---|---|---|---|---|
| Social media & open-web monitoring | Social media | 5 | 2 | 1 | 1 | 1 | 0 |
| AI & machine-learning risk scoring | AI scoring | 106 | 0 | 53 | 0 | 53 | 0 |
| Automated bulk data matching | Data matching | 167 | 0 | 53 | 0 | 114 | 0 |
| Digital platform reporting | Platform reports | 31 | 31 | 0 | 0 | 0 | 0 |
| Crypto-asset reporting | Crypto | 73 | 22 | 0 | 48 | 0 | 3 |
| Exit tax on individuals | Exit tax | 11 | 10 | 0 | 1 | 0 | 0 |
| Citizenship-based taxation | Citizen tax | 119 | 1 | 0 | 0 | 118 | 0 |
| Controlled foreign company (CFC) rules | CFC rules | 142 | 58 | 0 | 0 | 84 | 0 |
| Interest limitation rules | Interest limits | 142 | 86 | 0 | 0 | 56 | 0 |
| Country-by-country reporting | CbCR | 100 | 100 | 0 | 0 | 0 | 0 |
| Public naming of non-compliant taxpayers | Naming | 139 | 37 | 0 | 0 | 102 | 0 |
“Assessed” counts jurisdictions with verified evidence (or a verified survey answer) for that power. Everything else is not yet assessed — never guessed. A statutory power and a documented practice are counted separately, because a permission is not a practice. So are “No” (a confirmed absence) and “No evidence” (we looked and found nothing) — absence of evidence is not evidence of absence, and this index will not report it as one.