Corporate Tax Statistics 2023

Corporate Tax Statistics 2023, a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterprises operating around the world. It is a key outcome of Action 11 of the OECD/G20 BEPS Project which aims to improve the measurement and monitoring of tax avoidance. The report includes data on corporate tax rates, revenues, effective tax rates, as well as tax incentives for R&D and innovation. This fifth edition also includes two years of anonymised and aggregated country-by-country reporting data, and, for the first time, information on withholding tax rates under tax treaties for member jurisdictions of the OECD and the Inclusive Framework on BEPS.

Published on November 21, 2023 Latest available edition in: French

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Reader’s guide
Abbreviations and acronyms
Executive summary
Corporate tax revenues
Statutory corporate income tax rates
Corporate effective tax rates
Tax incentives for research and development
Country-by-country reporting statistics
Intellectual property regimes
Withholding tax rates
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