The transition to a circular economy in Glasgow is part of a broader journey of the city aiming to transition from being one of the greatest industrial places in the world back in the 19th century, to becoming a carbon-neutral city by 2030. The 2020 Glasgow Circular Economy Route Map seeks to...

Cities and regions play a fundamental role in the transition from a linear to a circular economy, as they are responsible for key policies in local public services such as transport, solid waste, water and energy that affect citizens’ well-being, economic growth and environmental quality. This...

As a European Green Capital 2023, Tallinn has a unique momentum to set the foundations for its transition from a linear to a circular economy. The newly created Circular Economy Department in the city administration is a signal of this transformation. The city conceives the circular economy as a...

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).