Excel file by Info-ID

 

Some parts of the database can be downloaded as Excel with some loss of functionality. Below you may download each of the 1131 “asterisk” IDs that feed into the 20 Key Financial Secrecy Indicators (KFSIs) and which together constitute the jurisdiction’s Financial Secrecy Score. Bear in mind that almost each of the 20 Key Financial Secrecy Indicators is composed of several asterisk IDs. To learn more about the IDs included in each of the indicators, please consult the assessment logic included in the annex of the methodology or at the end of each of the 20 KFSI background papers.

Footnote 1: While the 20 KFSIs involved in the Financial Secrecy Index’ Ranking comprise 115 different IDs, two of them (IDs related to KFSI 13 “Avoids Promoting Tax Avoidance”) are not available for download but are available as tables on the PDF version of each jurisdiction’s technical report available here

 

KNOWLEDGE OF BENEFICIAL OWNERSHIP

  KFSI ID Text
1 Bank Secrecy 360 *Are there criminal sanctions, custodial sentencing or any other statutory sanctions for breaches of banking secrecy?
352 *To what extent are banks subject to stringent customer due diligence regulations (Old FATF-recommendation 5 / new FATF-recommendation 10)?
353 *To what extent are banks required to maintain data records of its customers and transactions sufficient for law enforcement (old FATF-recommendation 10 / new FATF recommendation 11)?
89 *Are banks and/or other covered entities required to report large transactions in currency or other monetary instruments to designated authorities?
157 *Does the domestic administration have sufficient powers to obtain and provide banking information on request?
158 *Are there no undue notification and appeal rights against bank information exchange on request?
2 Trust and Foundations Register 204 *Are Trusts available?
355 *Convention of 1 July 1985 on the Law Applicable to Trusts and on their Recognition ("Hague Convention")
206 *Is any formal registration required at all?
214 *Is registration data available online ('on public record') for up to 10 €/US$?
234 *Are Private Foundations available?
236 *Is any formal registration required at all?
237 *Are the settlors/founders named?
393 *What information has to be registered for those who need to be named (above)?
238 *Are the members of the foundation council named?
394 *What information has to be registered for those who need to be named (above)?
239 *Is the enforcer/protector named?
395 *What information has to be registered for those who need to be named (above)?
240 *Are the beneficiaries named?
396 *What information has to be registered for those who need to be named (above)?
384 *Is it mandatory to update the identity of those related parties (e.g. founders, council members, etc.) that have to be registered?
244 *Is registration data available online ('on public record') for up to 10 €/US$?
3 Recorded Company Ownership 470 *LO Record: Does the registration of domestic companies comprise legal owner's identity information?
472 *LO Update: Is the update of information on the identity of legal owners mandatory?
486 *What information has to be registered for those legal owners who need to be named (above)?
471 *BO Record: Does the registration of domestic companies comprise beneficial owner's identity information?
473 *BO Update: Is the update of information on the identity of beneficial owners mandatory?
485 *What information has to be registered for those beneficial owners who need to be named (above)?
388 *Can a senior manager ever be registered as a beneficial owner (because no individual passed the threshold to be considered a beneficial owner)?
4 Other Wealth Ownership 416 *Real Estate Registry: Is there a central registry of domestic real estate publicly available online?
437 *Is legal ownership information of real estate available on public online record (up to 10 EUR/GBP/USD)?
487 *Is beneficial ownership information of real estate available on public online record (up to 10 EUR/GBP/USD)?
418 *Freeports: Are freeports/free trade zones/foreign trade zones/bonded warehouses promoted as places to store valuable assets (e.g. gold bullion, art, precious stones, jewelry, cash, antiquities, wines, cigars, cars)?
439 *Freeport Owners: Is information on legal and beneficial owners of assets stored in freeports/free trade zones/foreign trade zones/bonded warehouses always registered by a government agency, and sent to respective countries of residence of the owners?
5 Limited Partnership Transparency 269 *Are partnerships with limited liability available?
476 *LO Record: Does the registration of domestic limited partnerships comprise information on the legal ownership of all partners?
479 *LO Update: Is the update of legal ownership information mandatory for all partners?
483 *What information has to be registered for those legal owners who need to be named (above)?
477 *BO Record: Does the registration of domestic limited partnerships comprise information on the beneficial ownership of all partners?
480 *BO Update: Is the update of beneficial ownership information mandatory for all partners?
484 *What information has to be registered for those beneficial owners who need to be named (above)?
481 *LO: Are partners/legal owners available on a public online record (up to 10 €/US$/GBP)?
482 *BO: Are partners' beneficial owners available on a public online record (up to 10 €/US$/GBP)?
272 *Is there an obligation to keep accounting data?
273 *Are annual accounts submitted to a public authority?
274 *Are annual accounts available on a public online record (up to 10 €/US$/GBP)?

 

LEGAL ENTITY TRANSPARENCY

  KFSI ID Text
6 Public Company Ownership 470 *LO Record: Does the registration of domestic companies comprise legal owner's identity information?
472 *LO Update: Is the update of information on the identity of legal owners mandatory?
486 *What information has to be registered for those legal owners who need to be named (above)?
471 *BO Record: Does the registration of domestic companies comprise beneficial owner's identity information?
473 *BO Update: Is the update of information on the identity of beneficial owners mandatory?
485 *What information has to be registered for those beneficial owners who need to be named (above)?
475 *LO Online: Are companies' legal owners available on a public online record (up to 10 €/US$/GBP)?
474 *BO Online: Are companies' beneficial owners available on a public online record (up to 10 €/US$/GBP)?
7 Public Company Accounts 188 *Is there an obligation to keep accounting data?
189 *Are annual accounts submitted to a public authority?
201 *Are annual accounts available on a public online record (up to 10 €/US$/GBP)?
8 Country-by-Country Reporting 318 *CBCR: Are companies listed on the national stock exchange or incorporated in the jurisdiction required to comply with a worldwide country-by-country reporting standard?
9 Corporate Tax Disclosure 419 *CBCR: Is there a local filing requirement of a global country-by-country reporting file (according to OECD’s BEPS Action 13) by large corporate groups (with a worldwide turnover higher than 750 million Euro) and local subsidiaries of foreign groups?
363 *APAs & Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) or bi-or multilateral advance pricing agreements (APA) available in laws or regulation, or in administrative practice?
421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not?
10 Legal Entity Identifier 414 *LEI: Is the use of an annually updated Legal Entity Identifier (LEI, developed under the guidance of the Financial Stability Board, FSB) mandatory for all companies?
415 *LEI: Is the use of an annually updated Legal Entity Identifier (LEI, developed under the guidance of the Financial Stability Board, FSB) mandatory for some financial market operators and/or asset classes?
420 *LEI: Is the use of an annually updated LEI mandatory for identification of reporting financial institutions (pursuant to the Common Reporting Standard (CRS), as referred to in the CRS commentaries, page 97, section I, subpara A (3))?

 

INTEGRITY OF TAX AND FINANCIAL REGULATION

  KFSI ID Text
11 Tax Administration Capacity 317 *Large Taxpayer Unit: Does the tax administration operate one central unit for large taxpayers (large taxpayer unit, LTU)?
400 *HNWI Unit: Does the tax administration operate one central unit dedicated to the taxation of High Net Worth Individuals (HNWI)?
401 *Individual TIN: Are all natural persons subject to personal income tax provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns?
402 *Corporate TIN: Are all legal persons subject to corporate income tax provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns?
403 *Taxpayers reporting schemes: Are taxpayers required to report at least annually on certain tax avoidance schemes they have used?
404 *Tax advisers reporting schemes: Are tax advisers (who help companies and individuals to prepare tax returns) required to report at least annually on certain tax avoidance schemes they have sold/marketed (if applicable)?
405 *Taxpayers reporting uncertain tax positions: Are taxpayers required to report at least annually on details of uncertain tax positions for which reserves have been created in the annual accounts?
406 *Tax advisers reporting uncertain tax positions: Are tax advisers required to report at least annually on details of uncertain tax positions for which reserves have been created in the annual accounts of the companies they advised?
12 Consistent-Personal-Income-Tax 435 *Personal Income Taxation: Is there a personal income tax with a comprehensive scope?
374 *CRS MCAA Voluntary Secrecy: Has the jurisdiction chosen “voluntary secrecy” (listed under the MCAA’s Annex A to prevent receiving information)?
489 *Citizenship-By-Investment and Residency-By-Investment Schemes: Can individuals acquire citizenship, passports or residency status in exchange for an investment or another payment without a prior requirement to spend more than 2 years in the jurisdiction?
13 Avoids Promoting Tax Evasion None Absent a bilateral treaty, does the jurisdiction apply a tax credit system for receiving dividend income payments?
None Absent a bilateral treaty, does the jurisdiction apply a tax credit system for receiving dividend income payments?
14 Tax Court Secrecy 407 *Are all court proceedings on criminal tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules?
408 *Are all court proceedings on civil tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules?
409 *Is the full text of judgements / verdicts issued by criminal tax courts published online for free, or for a cost of up to 10 €/US$/GBP??
410 *Is the full text of judgements / verdicts issued by civil tax courts published online for free, or for a cost of up to 10 €/US$/GBP?
15 Harmful legal Vehicles 488 *Does the jurisdiction issue or accept circulation of large banknotes/cash bills of its own currency (of value greater than 200 EUR/GBP/USD)?
172 *Are bearer shares available?
184 *Protected Cell Companies/Series LLCs?
224 *Are trusts with flee clauses prohibited?
16 Public Statistics 426 *Trading goods: Is data on bilateral trade in goods (equivalent to UN Comtrade, and/or more disaggregated version) published in a timely fashion online for free through the relevant international organisation?
427 *Trading services: Is data on bilateral trade in services (equivalent to UNCTADstat, and/or more disaggregated version) published in a timely fashion online for free through the relevant international organisation?
428 *Trading financial services: Is data on trade in financial services (equivalent to IMF's balance of payment statistics, and/or more disaggregated) published in a timely fashion online for free through the relevant international organisation?
429 *Offshore trade: Is bilateral data on transit/merchanting trade (similar to Hong Kong's offshore trade in goods) published in a timely fashion online for free?
430 *IMF CPIS: Does the jurisdiction participate in the Coordinated Portfolio Investment Survey (CPIS) of the IMF and is the data published in a timely fashion online for free through the relevant international organisation?
431 *IMF CDIS: Does the jurisdiction participate in the Coordinated Direct Investment Survey (CDIS) of the IMF and is the data published in a timely fashion online for free through the relevant international organisation?
432 *BIS Locational: Does the jurisdiction participate in the locational banking statistics of the Bank for International Settlements (BIS), and is the data published in a timely fashion online for free through the relevant international organisation?
433 *National Bilateral BIS: Is data on national bilateral banking liabilities published with country level breakdowns of the countries of origin (equivalent to Bank for International Settlements (BIS) locational banking statistics, tables A5-A7)?
434 *CBCR Aggregates: Are global country-by-country reporting aggregates pursuant to OECD BEPS Action 13 (Annex III of Chapter V, pages 29-30) of all multinational corporate groups with domestic headquarters, published in a timely fashion online for free?
425 *CRS Aggregates: Are aggregates of the data reported under CRS published in a timely fashion (without identifying any specific person or account) online for free?

 

INTERNATIONAL STANDARDS AND COOPERATION

  KFSI ID Text
17 Anti-Money Laundering 335 *FATF Performance: Overall Non-Compliance Score of FATF-standards in Percentage (100% = all indicators rated non-compliant/low level of effectiveness; 0% = all indicators rated compliant or highly effective).
18 Automatic Information Exchange 150 *CRS MCAA Signed: Has the jurisdiction signed the Multilateral Competent Authority Agreement (MCAA) to implement the OECD’s Common Reporting Standard (CRS) (the CRS-MCAA)?
376 *CRS Pilot: Has the jurisdiction engaged (or expressed interest in participating) in any Pilot Project, that involves partnering up a developed country with a developing country to assist implementing the CRS?
371 *CRS MCAA Dating Number: Number of co-signatories of the MCAA chosen under the ‘dating system’ of Annex E (if disclosed), or number of Activated AEOI relationships (under the MCAA) published by the OECD as of 15 November 2017?
372 *CRS MCAA Refusal: Has the jurisdiction refused to engage in AEOI with any co-signatory of the MCAA even though that co-signatory complies with domestic law and confidentiality provisions?
373 *CRS MCAA Postponement: Has the jurisdiction postponed AEOI with specific co-signatories of the MCAA?
374 *CRS MCAA Voluntary Secrecy: Has the jurisdiction chosen “voluntary secrecy” (listed under the MCAA’s Annex A to prevent receiving information)?
377 *CRS Additional Conditions: Has the jurisdiction imposed additional conditions to engage in AEOI (beyond those required by the MCAA) such as amnesty programs, market access, etc.?
19 Bilateral Treaties 309 *Amended Council of Europe / OECD Convention on Mutual Administrative Assistance in Tax Matters (Tax Convention)
143 *Bilateral Treaties for Information Exchange Upon Request: Number of Double Tax Agreements (DTA) or Tax Information Exchange Agreements (TIEAs) with provisions for 2002 OECD-style information exchange?
20 International legal Cooperation 309 *Amended Council of Europe / OECD Convention on Mutual Administrative Assistance in Tax Matters (Tax Convention)
33 *UN Convention Against Corruption
35 *UN International Convention for the Suppression of the Financing of Terrorism
36 *UN Convention Against Transnational Organized Crime
310 *Will mutual legal assistance be given for investigations, prosecutions, and proceedings (Old FATF-recommendation 36 / new FATF-rec 37)?
311 *Is mutual legal assistance given without the requirement of dual criminality (only old FATF recommendation 37)?
312 *Is mutual legal assistance given concerning identification, freezing, seizure and confiscation of property (FATF recommendation 38)?
313 *Are countries effectively and constructively executing extradition requests in relation to money laundering and terrorist financing, without undue delay (FATF recommendation 39)?
314 *Is the widest range of international cooperation rapidly, constructively and effectively provided by competent authorities to their foreign counterparts in relation to anti-money laundering and terrorist financing (FATF recommendation 40)?
469 *International co-operation delivers appropriate information, financial intelligence, and evidence, and facilitates action against criminals and their assets (Immediate Outcome 2 of the effectiveness assessments under FATF 2013/2017 methodology)?