{"entity":{"iso2":"PE","iso3":"PER","name":"Peru","slug":"peru"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics-2","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_XBRD","title":"Effective tax rates for expenditure based tax incentives - Corporate tax statistics \u2014 Implicit subsidy (EATR)","unit":"Percentage of taxable income"},"observations":[{"date":"2019-01-01","value":-12.96},{"date":"2020-01-01","value":-12.96},{"date":"2021-01-01","value":-12.96},{"date":"2022-01-01","value":-12.96},{"date":"2023-01-01","value":-15.55},{"date":"2024-01-01","value":-15.55},{"date":"2025-01-01","value":-15.55}],"summary":{"latest_period":"2025-01-01","latest_value":-15.55,"max":-12.96,"mean":-14.07,"min":-15.55,"of":50,"rank":45,"trend":"falling"}}