| 11 | Bermuda | 0% corporate income tax (CIT), 0% withholding taxes, lack of participation in multilateral anti-abuse, exchange and transparency initiatives, evidence of large-scale profit shifting. |
| 22 | Cayman Islands | 0% CIT, 0% withholding taxes,31 lack of participation in multilateral anti-abuse, exchange and transparency initiatives, evidence of large-scale profit shifting. |
| 33 | Netherlands | Tax incentives, 0% withholding taxes, evidence of large-scale profit shifting. |
| 44 | Switzerland | Tax incentives, 0% withholding taxes, lack of participation in multilateral anti-abuse and transparency initiatives, evidence of large scale profit shifting. |
| 55 | Singapore | Tax incentives, lack of withholding taxes, evidence of substantial profit shifting. |
| 66 | Ireland | Low CIT, tax incentives, evidence of large scale profit shifting |
| 77 | Luxembourg | Tax incentives, 0% withholding taxes, evidence of large scale profit shifting |
| 88 | Curaçao | Tax incentives, 0% withholding taxes, lack of participation in multilateral anti-abuse, exchange and transparency initiatives, evidence of substantial profit shifting. |
| 99 | Hong Kong | Tax incentives, 0% withholding taxes, evidence of large scale profit shifting. |
| 1010 | Cyprus | Low CIT, tax incentives, 0% withholding taxes. |
| 1111 | Bahamas | 0% CIT, 0% withholding taxes, lack of participation in multilateral anti-abuse and transparency initiatives. |
| 1212 | Jersey | 0% CIT, 0% withholding taxes, evidence of substantial profit shifting. |
| 1313 | Barbados | Low CIT, 0% withholding taxes lack of participation in multilateral anti-abuse and transparency initiatives. |
| 1414 | Mauritius | Low CIT, 0% withholding taxes, lack of participation in multilateral anti-abuse and transparency initiatives. |
| 1515 | British Virgin Islands | 0% CIT, 0% withholding taxes, lack of participation in multilateral anti-abuse and transparency initiatives. |
