How to read a figure here
A label says what a figure rests on; it is never promoted.
Three tiers
- Official
- A government or intergovernmental authority's own publication: a registry page, a statute, EUR-Lex, the OECD's tax statistics.
- Secondary
- A company's own published terms, such as a provider's country list, or open data compiled by others.
- Derived
- Calculated by us from other fields, and labelled with what it was calculated from.
Two kinds of absence
- Not stated
- The registry’s and the law’s own pages were read and do not mention it. A finding about the source, not a gap in our work.
- Not in our records
- We hold no reading of this: the source would not serve, or our research has not reached this field. Nothing is inferred in its place, and an unread field never strikes out a place in the comparison.
How each item is checked
- Every obligation in an operating guide is read from the authority's own page, and the sentence it rests on is copied word for word.
- A script fetches each page again and confirms that sentence is on it. An item whose sentence cannot be found is not published.
- A second, independent reading goes through every item against the authority again: whether the sentence carries the claim, whether it applies, who may do it, and the current fee and penalty. Each disagreement is settled from the authority's page before anything changes. The research and the second reading are done with AI models, never the same one for both, under these rules.
The date beside a guide is the day of that second reading.
Why nothing is graded
A high-tax and a low-tax regime serve different purposes. A single scale treats one as the norm and every departure from it as a defect, which says more about the scale than about the regime. So incp.pro asks for constraints, not weights, and shows what each one excludes.
We take no money from any provider we list.
Commercial relationships may attach to a provider. They may never attach to what we say about whether it accepts a given company. We do not give tax or legal advice, and we do not name a best country.
Credits
Every figure names its own source where it appears. Two sources are used throughout rather than per figure: the continent of a territory comes from GeoNames, licensed under CC BY 4.0; and the typefaces are IBM Plex Sans and Plex Mono, © IBM Corp., under the SIL Open Font License 1.1.
Privacy
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