Country-by-Country Reporting: Table V - Distribution points of MNE group size (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: 10.1787/2e7fa672-enOnline resources: Summary: 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 group is determined by summing over all sub-groups of an MNE group.PPN: PPN: 1817678949Package identifier: Produktsigel: ZDB-13-SOC-ebook | ZDB-13-SOC
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