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France, having gradually reduced its nominal corporate tax rate (CIT) to 25% since 2017, is gradually joining the average of OECD countries. However, the tax base rules as well as tax reductions or credits differ from country to country. So international comparisons of the tax burden on corporate profits are not reliable. An effective or implicit CIT rate, relating the tax on profits actually paid to the Net Operating Surplus, can allow for more reliable international comparisons and, above all, a better assessment of the reductions in the effective tax burden over time but also between sectors or categories of companies. The coordinated study that the DGFiP and INSEE proposes to carry out jointly will make it possible to assess these changes and disparities, particularly with regard to the different methods of "remission", deduction/exemption, reduction and tax credit.