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Corporate tax statistics 2023

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<title>Corporate tax statistics 2023</title>
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<namePart>OECD</namePart>
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<issuance>monographic</issuance>
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<publisher>OECD</publisher>
<dateIssued>2023</dateIssued>
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<language>
<languageTerm type="code" authority="iso639-2b">eng</languageTerm>
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<extent>87 p.</extent>
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<abstract displayLabel="Summary">This is the fifth edition of Corporate Tax Statistics, an annual publication that brings together information on corporate taxation and base erosion and profit shifting (BEPS) practices that previously were unavailable to tax policy researchers and policymakers. This includes data on corporate tax rates, revenues, effective tax rates (ETR), tax incentives for research and development (R&D) and innovation, and withholding taxes amongst other data series. Corporate Tax Statistics also includes anonymised and aggregated Country-by-country Report (CbCR) data providing an overview on the global tax and economic activities of thousands of multinational enterprise groups operating worldwide</abstract>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080551285">
<topic>Impuestos</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080546991">
<topic>Empresas</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080591465">
<topic>Incentivos fiscales</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080589172">
<topic>Aspectos económicos</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080558369">
<topic>Facturación</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080583033">
<topic>Tipos impositivos</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080562342">
<topic>Estadísticas</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080554385">
<topic>Fiscalidad</topic>
</subject>
<classification authority="">921.7</classification>
<identifier type="isbn">978-92-64-43499-8</identifier>
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<recordCreationDate encoding="marc">231214</recordCreationDate>
<recordChangeDate encoding="iso8601">20240222094809.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20230026373</recordIdentifier>
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