Achieving sustainable development depends on good governance practices, particularly the effective implementation of national sustainable development strategies which integrate government decision-making in the economic, environmental and social spheres. This volume contains recommendations for...

Most people support sustainable development without knowing what it is. What exactly are sustainable consumption and sustainable production, and how are these practices identified? This volume reviews the state-of-the-art in measuring sustainable production processes in industry. It includes...

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).