Published December 16, 2022 | Version v1

Corporate tax database

Authors/Creators

  • 1. Norwegian School of Economics

Description

This database contains the following tax law information for 46 countries (EU and OECD member states): the corporate tax rate, reduced corporate tax rates for Small and Medium Enterprises (SME) and the thresholds for these to apply (e.g. with regard to firm revenue, number of employees etc.), withholding taxes on cross-border dividend payments, taxes on foreign earnings, and allowances for depreciation for corporate investment.

Files

Files (185.7 kB)

Name Size Download all
md5:7360dd5b14c172e7c3707c070b6c3fc2
185.7 kB Download

Additional details

Funding

European Commission
TAXGLOBAL - Understanding the global effect of corporate tax reforms 889332