OECD 2025 CORPORATE TAX STATS

A feature exploring the results of the OECD’s latest Corporate Tax Statistics 2025 showing that statutory corporate tax rates across most jurisdictions have stabilised — after two decades of decline the average combined rate now hovers around 21.2%, compared with 28.0% in 2000. We’d look at how this new equilibrium is reshaping corporate behaviour and how accountants are advising to deal with this. Do these stable rates reduce the incentive to chase low-tax jurisdictions? To what degree do multinationals still rely on tax havens and/or lower tax jurisdictions and what are the risks are in maintaining this kind of strategy? What else are accountants recommending to firms seeking to optimise taxes under such stabalised conditions? We’d also explore how the exit of the United States Department of the Treasury from key aspects of the OECD tax coordination affects US-based multinationals’ tax payments globally — and how advisers are guiding those firms now.