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Corporate Income Tax: Targeted corporate income tax rates (Edition 2020) / Organisation for Economic Co-operation and Development

Author/Creator:
Organisation for Economic Co-operation and Development.
Publication:
Paris : OECD Publishing.
Format/Description:
Government document
Website/Database
1 online resource
Annual
Contained In:
OECD Tax Statistics
Status/Location:
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Details

Subjects:
Taxation.
System Details:
data file
Summary:
This dataset reports central, sub-central and combined corporate income tax rates typically applying for or targeted at 'small (incorporated) business', where such 'targeting' is on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria.
Notes:
Title from title screen (viewed May 1, 2017).
Contributor:
SourceOECD (Online service)
Access Restriction:
Restricted for use by site license.