Where an economy has no VAT system or no CIT system the relevant components of the post-filing index are ignored and the remaining components are averaged to create the post-filing index score. If an economy has neither VAT nor CIT, there is no score for the post filing index and the ranking is determined based on the other three sub-indicators only.
*There is no data for Somalia as there is currently no practice yet
Global Pharma and Life Sciences Tax Leader, PwC United Kingdom
Tel: +44 (0)189 552 2104
Senior Manager, Tax Transparency and Total Tax Contribution, PwC UK
Tel: +44 20 7804 7712