Corporate Tax Statistics is a flagship OECD publication on corporate income tax, bringing together a range of information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. This second edition of Corporate Tax Statistics includes, for the first time, anonymised and aggregated Country-by-Country reporting data. This data is a key outcome of the OECD/G20 BEPS Project and its package of 15 measures adopted in 2015 to address tax avoidance. It provides an overview on the global tax and economic activities of thousands of multinational enterprise groups operating worldwide. This year’s edition of Corporate Tax Statistics also expands the data series from previous years on corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation, and contains new data series on intellectual property regimes, controlled foreign company rules, and interest limitation rules.
Corporate Tax Statistics, Second Edition
