Corporate Tax Statistics, Third Edition

Corporate Tax Statistics brings together a range of valuable information to support the analysis of corporate taxation and base erosion and profit shifting (BEPS) practices. This includes data on 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 data providing an overview on the global tax and economic activities of thousands of multinational enterprise groups operating worldwide. Corporate Tax Statistics follows on from the OECD/G20 BEPS Project and its package of 15 measures adopted in 2015 to address tax avoidance. This third edition of the database contains several new data categories including data on Action 13 implementation and data on expenditure-based tax incentives for R&D and innovation. It also contains a significant expansion in the country coverage of anonymised and aggregated Country-by-Country reporting data.

29 Jul 2021 51 pages English Also available in: French

https://doi.org/10.1787/237fb604-en 9789264363090 (PDF)

Author(s): OECD