This Test Guideline lists methods for determining the density of liquids and solids, giving only a very succinct description of them. The density of a substance is the quotient of its mass and its volume and is expressed in kg/m3. Several methods are for liquid substance only: hydrometer,...

This Test Guideline describes methods to measure the viscosity of liquids. The methods listed are appropriate in principle for the investigation of Newtonian liquids. The measurement of non-Newtonian liquids is only possible with the rotational viscometer. Viscosity measurements are carried out...

This Test Guideline lists methods for determining the density of liquids and solids, giving only a succinct description of them. The density of a substance is the quotient of its mass and its volume and is expressed in SI units as kg/m3 at a specified temperature. Several methods are for liquid...

This Test Guideline describes methods to measure the viscosity of liquids. Most of the methods listed are appropriate for the investigation of Newtonian liquids. The measurement of non-Newtonian liquids is possible with the rotational viscometer. Viscosity measurements are carried out according...

This Test Guideline describes the procedure for the electronic determination of pH of an undiluted aqueous solution or dispersion, the pH of a dilution of a solution or dispersion in water, or the pH of a chemical diluted to end-use concentration. It also describes procedures to determine acid...

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...

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...

This table reports variable totals for all sub-groups, obtained by aggregating sub-group variables according to their jurisdiction of tax residence (or country groups, depending on confidentiality). The tables includes three panels aggregating all sub-groups, sub-groups with positive profits and...

In Table IV data is shown by the effective tax rate of the MNE sub-group and by tax jurisdiction. The effective tax rate of an MNE sub-group is computed by dividing the sub-group income tax accrued by the sub-group-profit (loss).