US corporate tax rate almost twice that of global average
At 40%, the US has the highest corporate tax rate, when the federal rate of 35% is combined with the average tax rate at the state and local levels.
Source: KPMG Corporate tax rates, 2016 Data from 2015 used for countries where 2016 data not yet available.
US rates are combined federal and average local and state level tax rates.
The United Arab Emirates has a tax rate of 55% but the tax rate is currently only enforced on foreign oil companies and branches of foreign banks.