still captures much of Zucman's list, particularly for the EU and the Caribbean. It captures the popularity of Ireland and the rise of the U.K. Destinations for the 85 U.S. corporate inversions, since the first inversion in 1982, to the most recent inversion in 2016: GDP-per-capita tax haven proxy One of the simpler, but effective, methods proposed of identifying tax havens (both corporate and traditional) is by tracking the distortion that the tax-driven accounting flows make on national economic flows. This is an effect that is particularly pronounced for corporate tax havens due to the larger scale of accounting flows from the larger and . The following tables of the world's top 15 GDP-per-capita jurisdictions are taken from the List of countries by GDP (PPP) per capita for 2017 (from the IMF) and 2016 (from the World Bank). See also Corporate tax inversion Corporate tax in the Netherlands Corporation tax in the Republic of Ireland Double Irish IP-based BEPS tool Single Malt IP-based BEPS tool Capital Allowances for Intangible Assets IP-based BEPS tool Dutch sandwich IP-based BEPS tool Ireland as a tax haven Irish Section 110 Special Purpose Vehicle (SPV) Debt-based BEPS tool Offshore financial centre Qualifying investor alternative investment fund (QIAIF) Tax-free shelters Taxation in Switzerland United Kingdom corporation tax Matheson (law firm) Ireland's largest U.S. tax advisor Feargal O'Rourke architect of Ireland's BEPS tools Notes External links International Financial Centres Forum (IFC Forum) IMF Offshore Financial Centres Taxing Corporations, the Tax Justice Network Corporate Tax Havens, the Guardian International taxation Tax avoidance Business terms Corporate law Corporate tax avoidance Global issues