The OECD recently published its annual Corporate Tax Statistics report. The report covers over 160 countries and includes new aggregated Country-by-Country Report (CbCR) data on the activities of almost 7,000 multinational enterprises (MNEs). The report compares corporate income tax (CIT) in the various countries included in the report and considers the presence of base erosion and profit shifting by comparing certain types of revenue, in particular related party transactions. In addition, the report considers how certain countries have used their respective CIT systems to boost economic recovery, especially those utilising R&D tax provisions.