This dataset shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.

Tax on corporate profits is defined as taxes levied on the net profits (gross income minus allowable tax reliefs) of enterprises. It also covers taxes levied on the capital gains of enterprises. This indicator relates to government as a whole (all government levels) and is measured in percentage...

This study is part of a series of Tax Policy Studies produced by the Fiscal Affairs Division of the OECD. It examines the difficult area of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued...

This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting...

In an age of globalising production, the internationalisation of industrial R&D is an increasingly pronounced feature in OECD countries. But just how extensive a phenomenon is it? What proportion of national research is under foreign control, and in which sectors? How much R&D do multinational...

This dataset comprises statistics on the outward activity of multinationals in manufacturing by country of location where total manufacturing contains figures on the activity of affiliates located abroad by host country in the total manufacturing sector or in the total business sector. It uses...