OECD · Public Sector
Country-by-country reporting (CbCR) - Aggregate totals by jurisdiction - Corporate tax statistics: Value representing the 5th percentile cut point of a distribution
OECD dataflow OECD.CTP.TPS:DSD_CBCR@DF_CBCRI. Country-by-country reporting (CbCR) - Aggregate totals by jurisdiction - Corporate tax statistics: Value representing the 5th percentile cut point of a distribution (Percentage of profit before tax).
- Coverage
- 35 of 251 countries
- Latest data
- 2023
- Series
- 35
- Unit
- Percentage of profit before tax
- Licence
- OECD terms (CC BY 4.0)
- Retrieved
- 2026-11-08
- Indicator
- oecd-df-cbcri-etr-p5-total-t-z-z-pt-prft-bf-tax
- Interva ID
- oecd-df-cbcri-etr-p5-total-t-z-z-pt-prft-bf-tax
Recency
current
data to 2023; catalog to 2025
Provenance
1 step
as the publisher declares it
Versions
1
catalog snapshots
Citation
BibTeX + CSL
versioned permalink
Quality profile
This profile describes what Interva can measure in the data. It does not claim the dataset is accurate, complete, or suitable for a particular use.
Recency
100%Latest observation is 2023; the catalog broadly reports to 2025, so this data is 2 year(s) behind (current).
Method: Compares the dataset's latest non-projected period with the year most datasets in the catalog end in. Up to 2 years behind is current — annual data is routinely published a year or two late — and more than 5 is stale. Measured from the data, not from when Interva last crawled it.
Temporal completeness
100%0 of 35 series skip at least one year inside their own span; the median series reports 100% of its years.
Method: Per series, years present divided by years from its first to its last observation; the median across series is reported. Annual periods are assumed, which holds for every series in the catalog today.
Geographic coverage
MeasuredCovers 35 of the 251 countries in the catalog.
Method: Counts distinct geographies with at least one observation. Not scored: a regional dataset covering its region completely is not deficient for omitting the rest of the world.
History depth
MeasuredThe median series has 3 observations; the earliest begins in 2021.
Method: Counts non-projected observations per series. Not scored: a long history is useful for trend work and irrelevant for a cross-section.
Revisions
MeasuredNo observation has been restated in any vintage Interva has recorded.
Method: Counts values the publisher changed between Interva's publishes. Not scored: revising estimates is ordinary and often a sign of care, and the count is here so a reader citing a figure knows whether it moves.
Schema conformity
Not assessedNo declared schema or validation rules are attached to this dataset yet.
Validity
Not assessedNo field-level validation rules are attached to this dataset yet.
Consistency
Not assessedCross-series consistency rules are not defined yet. The obvious first one — whether two publishers measuring one concept agree within a stated tolerance — is a candidate.
2 scored from the data, 3 described without a score, 3 not assessed. Pipeline integrity: all 5 checks pass. Assessed 2026-11-14.
By country
Country-by-country reporting (CbCR) - Aggregate totals by jurisdiction - Corporate tax statistics: Value representing the 5th percentile cut point of a distribution for each of the 35 countries it covers, with the full history.
- Argentina 2021–2023
- Australia 2021–2023
- Austria 2021–2023
- Belgium 2022–2023
- Brazil 2021–2022
- Bulgaria 2021–2023
- Canada 2021–2022
- Chile 2021–2023
- Costa Rica 2023–2023
- France 2021–2021
- Germany 2021–2023
- Greece 2021–2021
- Hong Kong 2021–2021
- Italy 2021–2023
- Japan 2021–2023
- Lithuania 2021–2023
- Luxembourg 2021–2023
- Malaysia 2021–2023
- Mexico 2021–2023
- Morocco 2021–2023
- Norway 2021–2023
- Panama 2022–2022
- Peru 2021–2023
- Portugal 2021–2021
- Saudi Arabia 2021–2023
- Singapore 2021–2023
- South Africa 2021–2023
- Spain 2023–2023
- Sweden 2021–2023
- Switzerland 2021–2023
- Thailand 2023–2023
- Türkiye 2022–2023
- Ukraine 2022–2023
- United Arab Emirates 2021–2023
- United Kingdom 2021–2023
Latest observations
| Country | Period | Value | Unit |
|---|---|---|---|
| Argentina | 2023 | -0.25 | Percentage of profit before tax |
| Australia | 2023 | -0.10 | Percentage of profit before tax |
| Austria | 2023 | -0.16 | Percentage of profit before tax |
| Belgium | 2023 | -0.09 | Percentage of profit before tax |
| Bulgaria | 2023 | 0.05 | Percentage of profit before tax |
| Chile | 2023 | -0.56 | Percentage of profit before tax |
| Costa Rica | 2023 | -0.05 | Percentage of profit before tax |
| Germany | 2023 | -0.38 | Percentage of profit before tax |
| Italy | 2023 | -0.05 | Percentage of profit before tax |
| Japan | 2023 | -0.10 | Percentage of profit before tax |
Provenance
Who produced these figures, as OECD declares it — not inferred, and each line says which published field it was read from.
Produced by
OECD
OECD Data Explorer OECD.CTP.TPS:DSD_CBCR@DF_CBCRI; national submissions, not named per figure by the publisher
declared by oecd in dataflow
Versions
A vintage is a dated publish of the catalog. The current entry is a catalog snapshot; checksums are not recorded yet and are shown as such.
- CurrentCurrent catalog snapshotchecksum not recorded
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Citation
Version: catalog snapshot 2026-11-08. The record labels this as a catalog snapshot because immutable dataset releases are not stored yet.
OECD (2026). Country-by-country reporting (CbCR) - Aggregate totals by jurisdiction - Corporate tax statistics: Value representing the 5th percentile cut point of a distribution. Interva. https://interva.co/dataset/oecd-df-cbcri-etr-p5-total-t-z-z-pt-prft-bf-tax (accessed 2026-11-14). catalog snapshot 2026-11-08.
@misc{interva-oecd-df-cbcri-etr-p5-total-t-z-z-pt-prft-bf-tax,
title = {Country-by-country reporting (CbCR) - Aggregate totals by jurisdiction - Corporate tax statistics: Value representing the 5th percentile cut point of a distribution},
author = {OECD},
year = {2026},
howpublished = {\url{https://interva.co/dataset/oecd-df-cbcri-etr-p5-total-t-z-z-pt-prft-bf-tax}},
note = {Interva dataset oecd-df-cbcri-etr-p5-total-t-z-z-pt-prft-bf-tax; catalog snapshot 2026-11-08},
urldate = {2026-11-14}
}DOI: not assigned (not assigned). The permalink is versioned by catalog snapshot; a stable dataset DOI is a later step.
API access
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