The OECD announced on 11 January 2019 that a new report and dataset entitled Corporate Tax Statistics is to be published containing internationally comparable statistics and analysis relevant to the debate on tax policy. These statistics that will be published on 15 January 2019 are to cover corporate tax revenue, corporate income tax rates, effective tax rates and tax incentives for innovation.
Although corporate tax rates are generally lower than before there is still a significant level of base erosion and profit shifting (BEPS) that threatens the tax base of many countries. The compilation and study of statistics may help to combat the problem by comparing corporate tax rates internationally, looking at factors behind the variations, and examining the level of corporate tax revenue to total tax revenue in each country.
The new database will increase the quality and range of statistics available for analysis in connection with BEPS and in future will include aggregated anonymous statistics derived from the country by country reports currently being prepared in line with BEPS action 13.
