About this Dataset

Corporate Income Tax (CIT) - Statutory And Targeted Small Business Rates

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are 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. Targeted rates data are only available for OECD member countries.

Tables

Observations

@oecd.oecd_ctp_tps_dsd_tax_cit_df_cit_v2_0.observations

25.15 kB
13,273 rows
15 columns

CREATE TABLE observations (
  "dataflow" VARCHAR,
  "ref_area" VARCHAR,
  "freq" VARCHAR,
  "measure" VARCHAR,
  "targeting" VARCHAR,
  "unit_measure" VARCHAR,
  "sector" VARCHAR,
  "div_treatment" VARCHAR,
  "rate_structure" VARCHAR,
  "tax_base" VARCHAR,
  "time_period" BIGINT,
  "obs_value" DOUBLE,
  "obs_status" VARCHAR,
  "unit_mult" BIGINT,
  "decimals" BIGINT
);