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Financial secrecy index, 2018

Source: The Tax Justice Network,


Because they are too linked to political issues, inter-state actors (OECD, EU, etc.) do not produce independent data on the most problematic tax havens. Tax Justice Network (TJN) is an NGO campaigning for more transparency in finance. Every two years it analyzes financial secrecy from two aspects: 1/ the weight of various countries in offshore finance (the top ones being the United States and the United Kingdom followed by Luxembourg, which between them account for more than half of global offshore finance); and 2/ the level of secrecy (the worst countries being Vanuatu, Antigua and Barbuda, the Bahamas, Paraguay, Brunei and the United Arab Emirates). When the two are combined (weight and opacity), TJN considers Switzerland to be the top tax haven, ahead of the United States, the Cayman Islands, and Hong Kong.


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