{"entity":{"iso2":"VN","iso3":null,"name":"Viet Nam","slug":"viet-nam-2"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_ETR@DF_ETR_BASELINE","title":"Effective tax rates - Corporate tax statistics \u2014 Effective marginal tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2017-01-01","value":10.851},{"date":"2018-01-01","value":10.215},{"date":"2019-01-01","value":9.981},{"date":"2020-01-01","value":10.638},{"date":"2021-01-01","value":10.467},{"date":"2022-01-01","value":10.362},{"date":"2023-01-01","value":10.245},{"date":"2024-01-01","value":10.374},{"date":"2025-01-01","value":10.239}],"summary":{"latest_period":"2025-01-01","latest_value":10.239,"max":10.851,"mean":10.3747,"min":9.981,"of":3,"rank":2,"trend":"flat"}}