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Data Structure
| COU |
Country |
| SUB_CORP_TAX |
Sub-central corporate income tax |
| LEVEL_GOV |
Levels of government |
| RATE_STRUC |
Rate Structure |
| TAX_BASE |
Tax Base |
| YEA |
Year |
| OBS_VALUE |
Observation Value |
| TIME_FORMAT |
Time Format |
| OBS_STATUS |
Observation Status |
| UNIT |
Unit |
| POWERCODE |
Unit multiplier |
| REFERENCEPERIOD |
Reference period |
SUB_CORP_TAX
| REP_CASE |
Representative case |
| PCENT_DEDUC |
Percentage deductible |
| REP_SUB_CENT_RATE |
Representative sub-central rate |
| MIN_SUB_CENT_RATE |
Minimum sub-central rate |
| MAX_SUB_CENT_RATE |
Maximum sub-central rate |
RATE_STRUC
| F |
F |
| P |
P |
| FP |
FP |
| PF |
PF |
| PFF |
PFF |
TAX_BASE
| CT |
CT |
| CTG |
CTg |
| TY |
TY |
| TYS |
TYs |
| TYI |
TYI |
| STP |
STp |
| LTP |
LTp |
| CTTYLTP |
CTTYLTp |
OBS_STATUS
| 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 |
No data provided |
| U |
Low reliability |
| G |
Experimental value |