Espanha

Data cited at: tax justice network - https://fsi.taxjustice.net/en/introduction/fsi-results;  License term - https://fsi.taxjustice.net/en/introduction/copyright-license     Jurisdiction Note for Year 2020: Footnote 1: The territories marked in dark color are Overseas Territories (OTs) and Crown Dependencies (CDs) where the Queen is head of state; powers to appoint key government officials rest with the British Crown; laws must be approved in London; and the UK government holds various other powers (see here for more details: www.financialsecrecyindex.com/PDF/UnitedKingdom.pdf). Territories marked in light color are British Commonwealth territories which are not OTs or CDs but whose final court of appeal is the Judicial Committee of the Privy Council in London (see here for more details: http://www.taxjustice.net/cms/upload/pdf/Privy_Council_and_Secrecy_Scores.pdf). Footnote 6: For jurisdictions marked with 2, we provide special narrative reports exploring the history and politics of their offshore sectors. You can read and download these reports by clicking on the country name.