Public authorities are major consumers in Europe: they spend approximately 2 trillion euros annually. By using their purchasing power to choose goods and services with lower impacts on the environment, they can make an important contribution to sustainable consumption and production....

This Public Procurement Brief presents two new EU public procurement Directives (2014/24/EU and 2014/25/EU) on procurement by public and utilities sectors. The Directives are part of a recently adopted EU legislative package reforming the EU public procurement rules. The Brief provides an...

The public procurement Directives only apply if a body is a contracting authority (contracting entity in the Utilities sector) within the definition of the Directives. SIGMA Brief 3 gives guidance on the notion of a contracting authority/entity under the directives (especially the concept of...

SIGMA Brief 29 gives a short overview of the issue of common errors in public procurement. For the purposes of the Brief, errors are understood as infringements of public procurement rules and principles, regardless of the stage of the procedure. The Brief analyses the types of errors and their...

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).

his dataset contains annual data on minimum wages in national currency at current prices. Cross-country comparisons are base upon national currency units, pay periods (hourly, daily, weekly, monthly), and time and frequency. Statistics are available from 1960 onwards.

This dataset contains annual data on minimum wages relative to median wages of full-time workers. For cross-country comparisons, data on minimum wage levels are further supplemented with another measure of minimum wages relative to average wages, that is, the ratio of minimum wages to median...