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