11/01/2019 - Tax systems worldwide are converging towards lower corporate tax rates. At the same time, the scale of base erosion and profit shifting is significant, and continues affecting the durability of the corporate tax base.

How do corporate tax levels compare across countries? What factors are driving the variation in corporate tax burdens seen worldwide? How important are corporate tax revenues as a percentage of total revenues, on a country-by-country basis?

A new OECD report and dataset to be published on Tuesday 15 January provides internationally comparable statistics and analysis designed to inform the tax policy debate.

Corporate Tax Statistics provides internationally comparable data on corporate tax revenues, statutory corporate income tax rates, corporate effective tax rates and tax incentives related to innovation.

The database is intended to assist in the study of corporate tax policy and expand the quality and range of statistical information available for analysis under the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. Future editions will also include an important new data source – aggregated and anonymised statistics of data collected under country-by-country reporting now being implemented under BEPS Action 13.

The publication and data will be freely accessible to accredited journalists on the OECD’s password-protected website from 11:00 a.m. CET on Tuesday 15 January.

For further information, or to request interviews, contact Lawrence Speer in the OECD Media Office (+33 1 4524 9700).

Requests for electronic advance copies of the publications, under embargo, should be sent by e-mail to embargo@oecd.org. Journalists requesting an electronic version in advance of the release time agree to respect OECD embargo conditions.

Working with over 100 countries, the OECD is a global policy forum that promotes policies to improve the economic and social well-being of people around the world.