Country-by-Country Reporting: Table III - Aggregate totals by tax rate of MNE groups (Edition 2021)

Organisation for Economic Co-operation and Development

In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then group-level profit (loss) is computed in a similar fashion. The MNE group tax rate is calculated by dividing the computed group level income tax accrued by the computed group-level profit (loss).

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Year of publication:	[2021]
Institutions:	OECD (issuing body)
Publisher:	Paris : OECD Publishing.
Subject:	Multinationales Unternehmen \| Transnational corporation \| Steuervermeidung \| Tax avoidance \| EU-Staaten \| EU countries \| Steuertarif \| Tax rate

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Extent:	1 Online-Ressource
Series:	OECD Tax Statistics
Type of publication:	Book / Working Paper
Language:	English
Other identifiers:	10.1787/6bc8b6b7-en [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013376977