assessment of the risk the jurisdiction poses, identifying whether jurisdictions are sufficiently transparent, have favourable corporate income tax regimes or zero corporate income tax rates.
ocena tveganja, ki ga predstavlja jurisdikcija, pri čemer se ugotovi, ali je jurisdikcija dovolj pregledna, ima ugodno ureditev glede davka od dohodkov pravnih oseb ali ničelno stopnjo tega davka.