Search Results - isPartOf:"Country-by-Country Reporting"

Multinational Corporations and Tax Havens : Evidence from Country-by-Country Reporting

Garcia-Bernardo, Javier - 2020

tax rates that US MNCs face in each country and the amount of profits they report. Using country-by-country reporting data …. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country … reporting data which has been released in December 2018 for the first time. With each of the datasets, we analyse the effective …

Persistent link: https://www.econbiz.de/10012825757

Table V - Distribution points of MNE group size

OECD - 20XX

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...

Persistent link: https://www.econbiz.de/10013524000

Table III - Aggregate totals by tax rate of MNE groups

OECD - 20XX

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...

Persistent link: https://www.econbiz.de/10013525351

Table I - Aggregate totals by jurisdiction

OECD - 20XX

This table reports variable totals for all sub-groups, obtained by aggregating sub-group variables according to their jurisdiction of tax residence (or country groups, depending on confidentiality). The tables includes three panels aggregating all sub-groups, sub-groups with positive profits and...

Persistent link: https://www.econbiz.de/10013526706

Table IV - Aggregate totals by tax rate of MNE sub-groups

OECD - 20XX

In Table IV data is shown 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).

Persistent link: https://www.econbiz.de/10013528389

Table II - Average values by jurisdiction

OECD - 20XX

This table reports variable averages, which are based on the number of CbCR sub-groups according to their jurisdiction of tax residence (or country groups,depending on confidentiality). The tables includes three panels aggregating all sub-groups, sub-groups with positive profits and sub-groups...

Persistent link: https://www.econbiz.de/10013527982