BEPS OECD Action 11

On 15 January, 2019 the OECD released a Corporate Tax Statistics Database.  According to the OECD, the Corporate Tax Statistics database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS).  Further, the OECD notes:

The 2015 Measuring and Monitoring BEPS, Action 11 report highlighted that the lack of quality data on corporate taxation is a major limitation to the measurement and monitoring of the scale of BEPS and the impact of the OECD/G20 BEPS project. While this database is of interest to policy makers from the perspective of BEPS, its scope is much broader. Apart from BEPS, corporate tax systems are important more generally in terms of the revenue that they raise and the incentives for investment and innovation that they create. The Corporate Tax Statistics database brings together a range of valuable information to support the analysis of corporate taxation, in general, and of BEPS, in particular.

The database compiles new data items and statistics currently collected and stored by the OECD in various existing datasets. The first edition of the database contains four main categories of data:

  • corporate tax revenues
  • statutory corporate income tax rates
  • corporate effective tax rates
  • tax incentives related to innovation

Future editions will also include an important new data source: aggregated and anonymised statistics of data collected under the  BEPS Action 13 Country-by-Country Reports.

Additional information is available in the OECD press release.

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