Country-by-Country Reporting: Table III - Aggregate totals by tax rate of MNE groups (Edition 2021) / Organisation for Economic Co-operation and Development
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: OECD Tax StatisticsPublisher: Paris : OECD Publishing., [2021]Description: 1 Online-RessourceSubject(s): DOI: DOI: 10.1787/6bc8b6b7-enOnline resources: Summary: 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 fashion. The MNE group tax rate is calculated by dividing the computed group level income tax accrued by the computed group-level profit (loss).PPN: PPN: 1817675818Package identifier: Produktsigel: ZDB-13-SOC-ebook | ZDB-13-SOCNo physical items for this record