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3. Corporate income tax (CIT) - statutory and targeted small business rates

Corporate income tax (CIT) - statutory and targeted small business rates

<P>Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.</p>