Corporate Tax Statistics 2024
Corporate Tax Statistics is an OECD flagship publication on corporate income tax, and includes information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. Corporate Tax Statistics was a key output of Action 11 of the OECD/G20 BEPS Project, which sought to improve the measurement and monitoring of tax avoidance. This publication includes a wide range of data on corporate income taxes, including corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation amongst other data series. Corporate Tax Statistics also includes anonymised and aggregated country-by-country reporting (CbCR) data providing an overview on the global tax and economic activities of thousands of multinational enterprise groups operating worldwide. The 2024 edition will include a new dataset on Income-based tax incentives for R&D and innovation, an update to the Interest Limitation Rules and Controlled Foreign Company rules datasets and an expansion of the CbCR data on effective tax rates.
Corporate tax revenues
Data on corporate income tax (CIT) revenues can be used for comparison across jurisdictions and to track trends over time. The data in the Corporate Tax Statistics database is drawn from the OECD’s Global Revenue Statistics Database and allows for the comparison between individual jurisdictions as well as between average corporate tax revenues across OECD, LAC, African, and Asian and Pacific jurisdictions. The Global Revenue Statistics Database covers 127 jurisdictions as of June 2024. Data on CIT revenues is available for 123 of these jurisdictions. In addition to the OECD, the Global Revenue Statistics Database also contains data on 31 Asian and Pacific jurisdictions, 27 Latin America and Caribbean jurisdictions, and 32 African jurisdictions, and averages for the LAC, African, and Asian and Pacific regions.
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