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...

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 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).

This report examines information on consumer protection enforcement authorities of OECD member and non-member countries, especially on the ability of these authorities to co-operate across borders. It is based on questionnaire responses from 31 countries, supplemented by additional research. It...

Im Verlauf des Transformationsprozesses war die bulgarische Wirtschaft nicht in der Lage, Direktinvestitionen aus dem Ausland in dem Volumen anzuziehen, wie andere Transformationsformationsländer. Zur weiteren Entwicklung des Landes sind aber vor allem Verbindugen zu Investoren aus dem...