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Corporate Tax Statistics 2025 by Oecd

Corporate Tax Statistics 2025

by Oecd
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Book cover type: Paperback
  • ISBN13: 9789264633926
  • Binding: Paperback
  • Subject: N/A
  • Publisher: OECD
  • Publisher Imprint: OECD
  • Publication Date:
  • Pages: 102
  • Original Price: GBP 26.52
  • Language: English
  • Edition: N/A
  • Item Weight: 250 grams
  • BISAC Subject(s): N/A

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. It 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 (MNE) groups operating worldwide. The 2025 edition contains a new disaggregation of CbCR data by MNE group size, as measured by unrelated party revenues, and by tax jurisdiction. New data on BEPS Actions 2 and 12 on hybrid mismatch arrangements and mandatory disclosure rules, as well as an expansion in the coverage of the data on effective tax rates are also included.

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