::I spot checked some sources, and also checked some other sources. You did not add sources for about 100 countries.  The map has inaccuracies, including at least:  Saudi Arabia (inverse of residence system: residents not taxed, nonresidents are), Pitcairn (not a country; population only 67), Akrotiri and Dhekelia (not a country; part of Cyprus), Kiribati (appears to be shown as territorial, but the cite (tax law) indicates residents are taxed on worldwide income.  Also, the mere fact that there are over 70 sources for one map indicates conclusively that it is OR.  If it were accurate, I would applaud your efforts. However, WP is not the place to publish OR. I have deleted. I would note that one of the Big 4 CPA firms has a guide listing only 140 countries. It is the most comprehensive of the books by the Big 4, but still very incomplete.