[OUT NOW] Corporate Tax Statistics 2024. This publication is a key output of Action 11 of the OECD/G20 BEPS Project, which seeks to improve the measurement and monitoring of multinational tax avoidance. The 2024 edition presents new data series on IP regimes, BEPS implementation, the distribution of low-taxed profit, as well as the 2021 Country-by-Country Reporting data. Read the report and access the key #Stats ➡️ https://brnw.ch/21wLeDc #CorpTaxStats #OECDtax #OECD #tax #CorporateIncomeTax #CIT #data #internationaltax #MNEs #GlobalMinimumTax #CbCR #BEPS #RandD #ETR #data #taxavoidance #internationaltax
Florica Dragomir
1mo
Very helpful!
if you know of any suitable opportunities or new challenges for me
1moThe unweighted average composite effective tax rates (EATRs) may have fallen over this period from 21.6% in 2017 to 20.2% in 2023, but the second pillar allows much lower "real" effective tax rates. The tax paid by corporate taxpayers equals the amount of tax collected by the government -less grants and credits awarded. Since MNEs are allowed to claim government grants and other qualified refundable tax credits (QRTC) that are treated as additional corporate income rather than a reduction in tax rates, Pillar II allows for much lower 'real' effective tax rates. See for yourselves, Oxford University Centre for Business Taxation article, thru URL https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4203395