Average corporate tax revenues as a percentage of total tax and as a percentage of GDP
Corporate tax revenues as a percentage of total tax revenues, 2021
Corporate tax revenues as a percentage of GDP, 2021
Statutory corporate income tax rates, 2024
Changing distribution of statutory corporate income tax rates
Average statutory corporate income tax rates by region
Average statutory corporate income tax rates by region excluding zero-rate jurisdictions
Average withholding tax rates: Dividends, interest, and royalties, 2024
Density ratios of WHT rates: Dividends, interest, and royalties, 2024
Number of bilateral treaties, 1990-2024
Average number of treaties, by region
Average treaty-based withholding tax rates
Effective average tax rates, 2023
Changing distribution of corporate effective average tax rates, 2017-2023
Effective marginal tax rate, 2023
Changing distribution of corporate effective marginal tax rates, 2017-2023
EATR and EMTR: Variation across jurisdictions and assets, 2023
Changing distribution of EATRs by assets, 2017-2023
Changing distribution of EMTRs by assets, 2017-2023
Direct government funding and expenditure-based tax support for business R&D (BERD), 2021
The effective average tax rate for R&D including expenditure-based tax incentives, 2023
Changing distribution of the average EATR for R&D, 2019-2023
The cost of capital for R&D, 2023
Changing distribution of the average cost of R&D capital, 2019-2023
Implied marginal tax subsidy rates on business R&D expenditures, 2023
Evolution of the implied marginal tax subsidy rates R&D, 2000-2023
EATR for internally generated R&D intangibles, 2023
EATR and implied tax subsidies for internally generated R&D intangibles, OECD countries, 2000-2023
Cost of capital of R&D intangibles, OECD countries, 2000-2023
Controlled Foreign Company Rules, 2024
Interest Limitation Rule types, 2024
Status of intellectual property regimes in place in 2024
Reduced rates under non-harmful intellectual property regimes, 2024
Reduced rates under non-harmful (amended) intellectual property regimes, 2024
Number of jurisdictions implementing mandatory CbCR filing
The evolution of CbCR coverage
Distribution of MNEs and entities by region
MNEs’ contribution to total CIT Revenues, 2021
2021 MNEs’ contribution to total CIT Revenues compared to 2020
Domestic and foreign activities
Business activities by region
Data disaggregated by the ETR of MNE Group
Data disaggregated by the ETR of MNE sub-group
Distribution of MNE unrelated party revenues by ultimate parent jurisdiction
Jurisdiction groups’ shares of foreign MNEs’ activities
Median profits per employee: distribution within jurisdiction groups
Median total revenues per employee: Distribution within jurisdiction groups
Median related party revenues shares: Distribution within jurisdiction groups
Business activities performed across jurisdiction groups