Dataset

1. Browse
2. OECD Data Explorer
3. Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE group and by tax jurisdiction - Corporate tax statistics

Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE group and by tax jurisdiction - Corporate tax statistics

Table III - This table reports data 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 grouplevel income tax accrued by the computed group-level profit (loss). If the sum of an MNE group’s profits is zero or negative then the MNE group is categorised as having zero or negative profits. If the sum of an MNE group’s income tax accrued is negative and the sum of the MNE group’s profits is positive, then the MNE group is categorised in negative income tax accrued category.