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Beyond the Headline Rate: Using Effective Tax Rates to Drive Smarter Investment Decisions
November 28, 2025by Dr Dawkins Brown
For years, many boards and CFOs have judged tax competitiveness by one number:the statutory corporate income tax rate. But the OECD Corporate Tax Statistics 2025 make one thing very clear: that single rate often tells you surprisingly little about the real tax cost of investment. Across jurisdictions, effective tax burdens can differ sharply from headline...
