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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.

Published on July 11, 2024 Latest available edition in: French

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TABLE OF CONTENTS

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