Dataset from Zenodo · Maximilian Todtenhaupt
Corporate tax database
- License
- CC BY 4.0commercial use allowedLicense text
- This license allows commercial use. Usually you must credit the author; read the license for the exact terms.
- Formats
- DTA
- Size
- 181 kB
- Updated
- Dec 16, 2022
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.
Description from Zenodo, shortened.
Files (1)
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