Corporate Tax Statistics, First Edition

Corporate Tax Statistics brings together a range of information to support the analysis of corporate taxation and base erosion and profit shifting (BEPS) practices. This is the first edition of the publication, which was a key output of Action 11 of the OECD/G20 BEPS Project and its package of 15 measures adopted in 2015 to address tax avoidance. The new publication and its accompanying database includes four main categories of data on corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation amongst other data series, and covers OECD jurisdictions as well as jurisdictions from the Inclusive Framework on BEPS.

15 janv. 2019 40 pages Anglais Egalement disponible en : Français

https://doi.org/10.1787/00123d89-en 9789264935334 (PDF)

Auteur(s) : OCDE