What the statutory corporate income tax rate is
The statutory corporate income tax rate is the headline rate set in law for company profits. It is the number most often quoted in cross-country comparisons, but it is not the rate a company necessarily pays: deductions, allowances, credits and the tax base all change the effective burden. The OECD series used here tracks the standard central-government rate, so a country with a sub-central corporate tax may collect more than the figure shown. That combined central plus sub-central rate is on its own combined corporate tax page.
This page ranks every economy the OECD source publishes, by the latest year available. Economies do not all share the same last year, so compare the year column as well as the rate. A dash in the combined column means the source does not publish a separate combined figure for that economy.
Rates are shown for the year they apply to, and the series runs back to 2000 where the OECD publishes it. Where the source itself skips a year for a country, the page leaves the gap open: missing years are not interpolated between published values, and the chart connects only the years that exist. Every row carries the year of its value, so read the year column alongside the rate — economies do not all publish on the same schedule.