A new edition of The Tax Network's biennial Corporate Tax Haven Index has ranked three British Overseas Territories (BOTs) as the "world's greatest enablers of corporate tax abuse."

According to the London-based pressure group, the index "ranks each country based on how intensely the country’s tax and financial systems allow multinational corporations to shift profit out of the countries where they do business and consequently pay less tax than they should there".

The index grades each country’s tax and legal system with a “haven score” out of 100 where a zero represents no scope for corporate tax abuse and a 10...