000			01565nam a2200265 c 4500
999			_c148633 _d148633
003			ES-MaIEF
005			20231205110910.0
007			ta
008			190319t2023 fr |||||o|||| 00| 0 eng d
017			_ata
020			_a978-92-64-43499-8
024			_ahttps://doi.org/10.1787/f1f07219-en
040			_aES-MaIEF _bspa _cES-MaIEF
110			_aOCDE _9538
245		0	_aCorporate tax statistics 2023 _helectrónico _c OECD
260			_aParis _bOECD Publishing _c2023
300			_a87 p. _bgraf. _e1 recurso en línea
500			_aDisponible en el Repositorio de la Biblioteca del IEF.
504			_aBibliografía.
520			_aCorporate Tax Statistics 2023, a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterprises operating around the world. It is a key outcome of Action 11 of the OECD/G20 BEPS Project which aims to improve the measurement and monitoring of tax avoidance. The report includes data on corporate tax rates, revenues, effective tax rates, as well as tax incentives for R&D and innovation. This fifth edition also includes two years of anonymised and aggregated country‑by‑country reporting data, and, for the first time, information on withholding tax rates under tax treaties for member jurisdictions of the OECD and the Inclusive Framework on BEPS.
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aESTADISTICAS _942650
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
942			_cRE