Fit for information exchange
This indicator assesses whether resident paying agents (such as joint stock companies and financial institutions) are required to report to the domestic tax administration information on all payments (of dividends and interest) to all nonresidents, without exceptions. Scoring is established as follows: 0 points for no reporting, 0.5 point for reporting dividends or interest, 1 point for reporting both interest and dividends. For further details on this indicator, please consult the Financial Secrecy Index Methodology 2015.