Foreword  3

Reader's guide  7

Abbreviations, acronyms and jurisdiction names  9

Executive summary  12

1 Corporate tax revenues  14

Introduction  14

Data characteristics  14

Corporate income tax revenues in 2023  15

Corporate income tax revenues trends  19

Notes  21

2 Statutory corporate income tax rates  22

Introduction  22

Data characteristics  22

Statutory corporate income tax rates in 2026  23

Corporate income tax rate trends  25

References  27

Notes  27

3 Withholding tax rates and tax treaties  28

Introduction  28

Data characteristics  29

Withholding tax rates in 2026  29

References  36

Note  36

4 Corporate effective tax rates  37

Introduction  38

Data characteristics  38

Forward-looking corporate effective tax rates in 2025  38

Corporate effective tax rate trends  45

Note  49

5 Tax incentives for research and development  50

Introduction  51

Data Characteristics  51

Indicators of R&D tax incentives 2025 (or latest available year)  52

R&D tax incentives trends  59

References  64

Note  64

6 BEPS Actions  65

Introduction  65

References  76

Note  76

7 Country-by-country reporting statistics  77

Introduction  77

Data characteristics  78

CbCR statistics for financial year (FY) 2023  79

Insights on BEPS from CbCR data  89

References  92

Notes  92