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 …

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). …