Country-by-Country Reporting: Table V - Distribution points of MNE group size (Edition 2021)
Organisation for Economic Co-operation and Development
Table V reports information on the size of MNE groups filing CbCRs. For the purposes of Table V, the size of an MNE group is defined in terms of three variables: 1. Unrelated Party Revenues 2. Number of Employees 3. Tangible Assets other than Cash and Cash Equivalents. The total size of an MNE group is determined by summing over all sub-groups of an MNE group.
Year of publication: |
[2021]
|
---|---|
Institutions: | OECD (issuing body) |
Publisher: |
Paris : OECD Publishing. |
Subject: | Multinationales Unternehmen | Transnational corporation | EU-Staaten | EU countries |
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