Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE sub-group and by tax jurisdiction - Corporate tax statistics
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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Table IV - This table reports data 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). If the sum of an MNE sub-group’s profits is zero or negative then the MNE sub-group is categorised as having...
