{"entity":{"iso2":"PE","iso3":"PER","name":"Peru","slug":"peru"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_TAX_CIT@DF_CIT","title":"Corporate income tax (CIT) - statutory and targeted small business rates \u2014 Combined corporate income tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2000-01-01","value":30.0},{"date":"2001-01-01","value":30.0},{"date":"2002-01-01","value":27.0},{"date":"2003-01-01","value":27.0},{"date":"2004-01-01","value":30.0},{"date":"2005-01-01","value":30.0},{"date":"2006-01-01","value":30.0},{"date":"2007-01-01","value":30.0},{"date":"2008-01-01","value":30.0},{"date":"2009-01-01","value":30.0},{"date":"2010-01-01","value":30.0},{"date":"2011-01-01","value":30.0},{"date":"2012-01-01","value":30.0},{"date":"2013-01-01","value":30.0},{"date":"2014-01-01","value":30.0},{"date":"2015-01-01","value":28.0},{"date":"2016-01-01","value":28.0},{"date":"2017-01-01","value":29.5},{"date":"2018-01-01","value":29.5},{"date":"2019-01-01","value":29.5},{"date":"2020-01-01","value":29.5},{"date":"2021-01-01","value":29.5},{"date":"2022-01-01","value":29.5},{"date":"2023-01-01","value":29.5},{"date":"2024-01-01","value":29.5},{"date":"2025-01-01","value":29.5},{"date":"2026-01-01","value":29.5}],"summary":{"latest_period":"2026-01-01","latest_value":29.5,"max":30.0,"mean":29.4444,"min":27.0,"of":128,"rank":26,"trend":"flat"}}