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.