Editing Corporate haven (section)

===ITEP Corporate tax havens===
The first [[Institute on Taxation and Economic Policy]] list (Figure 1, page 11), is based on the % of Fortune 500 companies with subsidiaries in the corporate tax haven in 2016.  The drawback of the list is that it is a  U.S. focused list, and focuses on the number of connections (i.e. or subsidiaries) rather than the scale of taxes shielded. Contains all of Zucman's list, but with Mauritius and Panama added as well.<ref name="ITEP"/>

Percentage of Fortune 500 companies with subsidiaries in the jurisdiction, 2016:
{{ordered list|type=lower-roman
|Netherlands
|Singapore
|Hong Kong
|Luxembourg
|Switzerland
|Ireland
|Bermuda
|The Caymans
|Mauritius
|Panama
}}

The second [[Institute on Taxation and Economic Policy]] list (Figure 4, page 16), is based on the reported profits of U.S. Fortune 500 controlled subsidiaries in 2013.  It tries to capture the scale of taxes shielded by looking at reported profits as a proxy.  Ireland now jumps to 2nd place, only just behind the Netherlands. The Netherlands-Ireland-Bermuda are usually the jurisdictions behind most "[[double Irish]] with a [[Dutch sandwich]]" BEPS schemes.<ref name="nyt"/>  Identical list to Zucman's list but with the Caribbean broken out into individual jurisdictions (the Caymans, Bermuda, Bahamas and the BVI).<ref name="ITEP"/>

Size of profits routed by Fortune 500 companies via subsidiaries in the jurisdiction, 2016:
{{ordered list|type=lower-roman
|Netherlands
|Ireland
|Bermuda
|Luxembourg
|The Caymans
|Switzerland
|Singapore
|The Bahamas
|Hong Kong
|British Virgin Islands
}}