Anti-avoidance regimes

Four OECD-recorded anti-avoidance measures, each its own list with its own metric — CFC rules, interest limitation rules, country-by-country reporting and preferential IP regimes are never counted together, and no jurisdiction is ranked or ordered by how many of them it operates.

Controlled foreign company (CFC) rules

The year shown after each jurisdiction is the OECD's reference year for that answer. Most are 2026, but not all — Russia's answer dates to 2019, the last year the OECD recorded a value for it, and is shown here exactly as reported rather than dropped for being older.

This is the same rule behind CFC rules: the OECD's country-level answer where it gives one, otherwise its most recently reported numbered regime, with a newer answer always replacing an older one. An "not applicable" answer is never read as a "No" — this site's standing rule is that the absence of a claim is never a "no".

Interest limitation rules

This is the same rule behind interest limitation: the OECD's country-level answer where it gives one, otherwise its most recently reported numbered regime, with a newer answer always replacing an older one. An "not applicable" answer is never read as a "No" — the absence of a claim is never a "no".

Country-by-country reporting (CbCR)

• 🇦🇱 Albania
• 🇦🇩 Andorra
• 🇦🇮 Anguilla
• 🇦🇷 Argentina
• 🇦🇲 Armenia
• 🇦🇼 Aruba
• 🇦🇺 Australia
• 🇦🇹 Austria
• 🇦🇿 Azerbaijan
• 🇧🇸 Bahamas, The
• 🇧🇭 Bahrain
• 🇧🇧 Barbados
• 🇧🇪 Belgium
• 🇧🇿 Belize
• 🇧🇯 Benin
• 🇧🇲 Bermuda
• 🇧🇦 Bosnia and Herzegovina
• 🇧🇷 Brazil
• 🇻🇬 British Virgin Islands
• 🇧🇬 Bulgaria
• 🇧🇫 Burkina Faso
• 🇨🇻 Cabo Verde
• 🇨🇲 Cameroon
• 🇨🇦 Canada
• 🇰🇾 Cayman Islands
• 🇨🇱 Chile
• 🇨🇳 China
• 🇨🇴 Colombia
• 🇨🇬 Congo, Rep.
• 🇨🇷 Costa Rica
• 🇨🇮 Cote d'Ivoire
• 🇭🇷 Croatia
• 🇨🇼 Curacao
• 🇨🇿 Czechia
• 🇩🇰 Denmark
• 🇩🇴 Dominican Republic
• 🇪🇬 Egypt, Arab Rep.
• 🇪🇪 Estonia
• 🇫🇴 Faroe Islands
• 🇫🇮 Finland
• 🇫🇷 France
• 🇬🇦 Gabon
• 🇬🇪 Georgia
• 🇩🇪 Germany
• 🇬🇮 Gibraltar
• 🇬🇷 Greece
• 🇬🇱 Greenland
• 🇭🇳 Honduras
• 🇭🇰 Hong Kong SAR, China
• 🇭🇺 Hungary
• 🇮🇸 Iceland
• 🇮🇳 India
• 🇮🇩 Indonesia
• 🇮🇪 Ireland
• 🇮🇲 Isle of Man
• 🇮🇱 Israel
• 🇮🇹 Italy
• 🇯🇵 Japan
• 🇯🇴 Jordan
• 🇰🇿 Kazakhstan
• 🇰🇪 Kenya
• 🇰🇷 Korea, Rep.
• 🇱🇻 Latvia
• 🇱🇮 Liechtenstein
• 🇱🇹 Lithuania
• 🇱🇺 Luxembourg
• 🇲🇴 Macao SAR, China
• 🇲🇾 Malaysia
• 🇲🇻 Maldives
• 🇲🇹 Malta
• 🇲🇷 Mauritania
• 🇲🇺 Mauritius
• 🇲🇽 Mexico
• 🇲🇨 Monaco
• 🇲🇳 Mongolia
• 🇲🇪 Montenegro
• 🇲🇸 Montserrat
• 🇲🇦 Morocco
• 🇳🇱 Netherlands
• 🇳🇿 New Zealand
• 🇳🇬 Nigeria
• 🇳🇴 Norway
• 🇴🇲 Oman
• 🇵🇰 Pakistan
• 🇵🇦 Panama
• 🇵🇬 Papua New Guinea
• 🇵🇪 Peru
• 🇵🇱 Poland
• 🇵🇹 Portugal
• 🇶🇦 Qatar
• 🇷🇴 Romania
• 🇸🇲 San Marino
• 🇸🇦 Saudi Arabia
• 🇸🇳 Senegal
• 🇷🇸 Serbia
• 🇸🇨 Seychelles
• 🇸🇬 Singapore
• 🇸🇰 Slovak Republic
• 🇸🇮 Slovenia
• 🇿🇦 South Africa
• 🇪🇸 Spain
• 🇱🇰 Sri Lanka
• 🇸🇪 Sweden
• 🇨🇭 Switzerland
• 🇹🇭 Thailand
• 🇹🇬 Togo
• 🇹🇹 Trinidad and Tobago
• 🇹🇳 Tunisia
• 🇹🇷 Turkiye
• 🇹🇨 Turks and Caicos Islands
• 🇺🇦 Ukraine
• 🇦🇪 United Arab Emirates
• 🇬🇧 United Kingdom
• 🇺🇸 United States
• 🇺🇾 Uruguay
• 🇻🇳 Viet Nam
• 🇿🇲 Zambia

The OECD records a country-by-country reporting filing obligation for every jurisdiction above and no verified absences — it does not record a "No" for any jurisdiction. A jurisdiction's absence from this list is therefore not evidence that it has no such obligation, only that the OECD has not recorded one.

These rows carry no reference year at source — the OECD publishes this table without a reference year, so they are undated by design rather than by omission.

This is the same rule behind CbCR required: the OECD's country-level answer where it gives one, otherwise its most recently reported numbered regime, with a newer answer always replacing an older one.

Preferential IP regimes

Rates are reproduced exactly as the OECD states them — including ranges like "0.00% to 7.20%" — and are not parsed, ranked or comparedacross regimes: a free-text range is not a single number, and different regimes apply to different kinds of income under different conditions this page does not attempt to normalise.

When CFC rules were introduced

• 1972 — 🇩🇪 Germany
• 1980 — 🇫🇷 France
• 1989 — 🇸🇪 Sweden
• 1992 — 🇳🇴 Norway
• 1995 — 🇧🇷 Brazil
• 1995 — 🇰🇿 Kazakhstan
• 1995 — 🇰🇷 Korea, Rep.
• 1995 — 🇵🇹 Portugal
• 1995 — 🇪🇸 Spain
• 1997 — 🇭🇺 Hungary
• 1999 — 🇦🇷 Argentina
• 2001 — 🇮🇹 Italy
• 2001 — 🇿🇦 South Africa
• 2003 — 🇮🇱 Israel
• 2005 — 🇲🇽 Mexico
• 2006 — 🇹🇷 Turkiye
• 2008 — 🇨🇳 China
• 2008 — 🇬🇱 Greenland
• 2010 — 🇮🇸 Iceland
• 2013 — 🇵🇪 Peru
• 2014 — 🇬🇷 Greece
• 2015 — 🇪🇬 Egypt, Arab Rep.
• 2015 — 🇵🇱 Poland
• 2015 — 🇷🇺 Russian Federation
• 2016 — 🇨🇱 Chile
• 2017 — 🇨🇴 Colombia
• 2017 — 🇮🇩 Indonesia
• 2018 — 🇷🇴 Romania
• 2019 — 🇦🇹 Austria
• 2019 — 🇧🇬 Bulgaria
• 2019 — 🇭🇷 Croatia
• 2019 — 🇨🇿 Czechia
• 2019 — 🇮🇪 Ireland
• 2019 — 🇱🇺 Luxembourg
• 2019 — 🇲🇹 Malta
• 2019 — 🇲🇺 Mauritius
• 2019 — 🇵🇰 Pakistan
• 2019 — 🇸🇰 Slovak Republic
• 2019 — 🇸🇮 Slovenia
• 2020 — 🇲🇻 Maldives
• 2022 — 🇦🇿 Azerbaijan
• 2022 — 🇺🇿 Uzbekistan
• 2024 — 🇦🇱 Albania
• 2024 — 🇧🇪 Belgium

Reported as text, not a single year

These jurisdictions' OECD-reported introduction date does not resolve to a single four-digit year — it is reproduced below exactly as published, including one raw numeric value the OECD's own source spreadsheet stored as a date serial rather than a year. None of these are converted, parsed or repaired, because doing so would assert a specific date the source itself does not state.

• 🇦🇺 Australia: "1991 (CFC accounting periods begining on or after 1 July 1990)"
• 🇨🇦 Canada: "1972, significantly amended in the 1990s."
• 🇩🇰 Denmark: "1995 (originally) - the last major amendment was introduced in 2021 in order to align the Danish rules with ATAD"
• 🇪🇪 Estonia: "2000/2019/2022"
• 🇫🇮 Finland: "1995, updated in 2019 due to the EU Anti-Tax Avoidance Directive (ATAD)"
• 🇬🇮 Gibraltar: "43466"
• 🇭🇰 Hong Kong SAR, China: "Not applicable"
• 🇯🇵 Japan: "1978 (Revision in response to BEPS Action 3: 2017)"
• 🇱🇻 Latvia: "As of 2019"
• 🇱🇮 Liechtenstein: "Entry into force on 13. July 2018 and applicable for taxable periods starting 1. January 2019."
• 🇱🇹 Lithuania: "2002 (CFC rules were amended as of 2019 by implementing the EU Anti-Tax Avoidance Directive)"
• 🇳🇱 Netherlands: "2019 (implementation CFC rules, 'Model A' of ATAD). In addition, the Netherlands applies the CFC rules, Model B of ATAD by requiring an arm s length fee to be charged for the functions performed by the Dutch parent entity, on behalf of its foreign subsidiary. This rule already applied pre-ATAD."
• 🇳🇿 New Zealand: "1988, with significant changes in 2012"
• 🇺🇦 Ukraine: "2020 year"
• 🇬🇧 United Kingdom: "Current rules were introduced in 2013, though the UK's first CFC rules were introduced in 1984"
• 🇺🇸 United States: "1962, 2017"

This follows the same principle applied to headline statutory rates on tax burden rankings: an answer that resolves to a clean number gets ranked, and an answer that does not is preserved exactly as the source wrote it rather than being forced into a number it never gave.