TABLE_II2 - Targeted statutory corporate income tax rate

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Data Structure

id	description
COU	Country
TAR_CORP_TAX	Targeted corporate income tax
YEA	Year
OBS_VALUE	Observation Value
TIME_FORMAT	Time Format
OBS_STATUS	Observation Status
UNIT	Unit
POWERCODE	Unit multiplier
REFERENCEPERIOD	Reference period

TAR_CORP_TAX

id	label
TAR_SMA_BIS_CIT_RATE	Small business corporate income tax rates
TAR_CENT_GOV_CIT_RATE	Central government targeted corporate income tax rate
TAR_CIT_RATE_EXCL_SURTAX	Targeted corporate income tax rate exclusive of surtax
TAR_CIT_RATE_LESS_SUB_NAT	Targeted corporate income tax rate less deductions for sub-national taxes
TAR_SUB_CENT_GOV_CIT_RATE	Targeted sub-central government corporate income tax rate
TAR_COMB_CIT_RATE	Combined targeted corporate income tax rate

TIME_FORMAT

id	label
P1Y	Annual
P1M	Monthly
P3M	Quarterly
P6M	Half-yearly
P1D	Daily

OBS_STATUS

id	label
B	Break
C	Non-publishable and confidential value
D	Difference in methodology
E	Estimated value
F	Forecast value
H	Missing value, holiday or weekend
I	Incomplete data
L	Missing value; data exist but were not collected
M	Missing value; data cannot exist
N	Non-publishable, but non-confidential value
P	Provisional value
R	Confidential statistical information due to identifiable
S	Strike
Z	Absolute zero observation
a	Business activity
b	Geographical location
c	Other
U	Low reliability
G	Experimental value