Country-by-Country Reporting: Table III - Aggregate totals by tax rate of MNE groups (Edition 2022)
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).
Year of publication: |
[2022]
|
---|---|
Institutions: | OECD (issuing body) |
Publisher: |
Paris : OECD Publishing. |
Subject: | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries | Steuertarif | Tax rate |
Saved in:
Online Resource
Saved in favorites
Similar items by subject
-
What really affects German firms' effective tax rate?
Kraft, Anastasia, (2014)
-
Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
Lampenius, Niklas, (2021)
-
Public policy and multinational companies : evidence from firm-level data
Hugger, Felix Sebastian, (2021)
- More ...
Similar items by person