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Year
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
Unit
Percentage
Sub-central corporate income tax
Representative case
Minimum sub-central rate
Maximum sub-central rate
Percentage deductible
Representative sub-central rate
Country
Levels of government
Tax Base
Rate Structure
Canada
S
TYs
F
..
11.8
11.5
16.0
Germany
L
TYI
0.0
14.1
7.0
20.3
Japan
CT
0.0
17.3
..
..
TY
P
100.0
3.6
..
..
CTTYLTp
FP
..
7.4
..
..
Korea
TY
P
..
2.5
1.0
2.5
Luxembourg
TYI
F
..
6.8
6.8
10.5
Portugal
..
1.5
0.0
1.5
Switzerland
S
TYs
P
..
8.0
1.5
10.0
STp
F
..
100.0
160.0
188.5
L
..
129.0
210.0
45.1
SSL
TYs
PFF
..
14.4
4.9
17.7
United States
S
PF
100.0
6.1
0.0
10.0
L
TYI
100.0
..
0.0
6.4
Data extracted on 07 Jul 2021 10:58 UTC (GMT) from
OECD.Stat
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