OECD releases corporate tax statistics and the 2022 revenue statistics and consumption tax trends

On 17 November 2022, the Organisation for Economic Co-operation and Development (OECD) released the fourth edition of its annual Corporate Tax Statistics publication together with an updated database. The OECD describes the database as 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 activity.
On 30 November 2022, the OECD released its 2022 Revenue Statistics report, showing that tax-to-Gross Domestic Product (GDP) ratios increased in 24 of the 36 OECD countries for which 2021 data on tax revenues was available, declined in 11 and remained unchanged in 1 country. On the same date, the OECD also released its 2022 Consumption Tax Trends report, showing that consumption tax revenues have slightly decreased overall in 2020 to 9.9% of GDP in OECD countries on average, although consumption tax-to-GDP ratios increased in nine countries and one country saw no change in this ratio.
The release of the Corporate Tax Statistics in general, and the aggregated Country-by-Country reporting data specifically, provides a source of information for analyzing the taxation of multinational enterprises, but the data contains some significant limitations that need to be considered in using the information.

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