TABLE_II3 - Sub-central corporate income tax rates

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Data Structure

id	description
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

id	label
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

LEVEL_GOV

id	label
S	S
L	L
SSL	SSL

RATE_STRUC

id	label
F	F
P	P
FP	FP
PF	PF
PFF	PFF

TAX_BASE

id	label
CT	CT
CTG	CTg
TY	TY
TYS	TYs
TYI	TYI
STP	STp
LTP	LTp
CTTYLTP	CTTYLTp

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	No data provided
U	Low reliability
G	Experimental value