Taxation usually comprises a large chunk of a government’s budget and a sizeable part of it comes from corporate income tax. Attitudes toward taxation differ per country with some preferring lower rates to entice businesses and some preferring higher rates. Nevertheless, even when tax rates are pretty high, companies in some countries manage to avoid paying taxes altogether maximising their profit and decreasing the positive impact they might have on society (looking at you, Jeff). So although it is undoubtedly interesting to get an overview of top corporate tax rates worldwide, it does not mean that companies in these countries actually pay taxes based on these rates.

Some values on the map do not represent the real-world situation fully: Bahrain doesn’t have a general corporate income tax, but they do tax oil companies at a rate that can be as high as 46%; similar applies to the UAE, where each of the 7 emirates is allowed to levy their own corporate income tax up to 55%, however, in practice this tax is only applied to foreign banks and petroleum companies; on Comoros, the rate of 50% applies only to “public industrial and commercial enterprises or those where the state or certain public institutions are participants … if their turnover exceeds 500 million Comorian francs”. The normal tax rate is 35%.

Here you can find the source and here you can read about their methodology.