Dataset
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 zero or negative profits. If the sum of an MNE sub-group’s income tax accrued is negative and the sum of the MNE sub-group’s profits is positive, then the MNE sub-group is categorised in negative income tax accrued category.
oecd-sdmx:DSD_CBCR@DF_CBCRIV
OECD.CTP.TPS
Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE sub-group and by tax jurisdiction - Corporate tax statistics carries observations for 52 countries and areas:
United Arab Emirates · Argentina · Australia · Austria · Belgium · Bulgaria · Bahrain · Bermuda · Brazil · Canada · Switzerland · Chile · Costa Rica · Cayman Islands · Germany · Denmark · Spain · Finland · France · United Kingdom · Greece · Hong Kong (China) · Indonesia · India · Ireland · Italy · Japan · Korea · Lithuania · Luxembourg · Morocco · Mexico · Mauritius · Malaysia · Netherlands · Norway · New Zealand · Panama · Peru · Poland · Portugal · Romania · Saudi Arabia · Singapore · Serbia · Slovenia · Sweden · Thailand · Türkiye · Ukraine · United States · South Africa