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...

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...

Outward Foreign Direct Investment (FDI) flows by partner country record the value of cross-border direct investment transactions from the reporting economy during a year, by destination country or region. Outward flows by partner country represent transactions that increase the investment that...

Outward Foreign Direct Investment (FDI) stocks by industry measure the total level of direct investment from the reporting economy at the end of the year, by industry sector. It is the value of the resident investors' equity in and net loans to enterprises resident abroad, for a specific...

Outward Foreign Direct Investment (FDI) stocks by partner country measure the total level of direct investment from the reporting economy at the end of the year, by destination countries. It is the value of the resident investors' equity in and net loans to enterprises in the foreign destination...

Outward Foreign Direct Investment (FDI) flows by industry record the value of cross-border direct investment transactions from the reporting economy during a year, by industry sector. It represents transactions that increase the investment that investors in the reporting economy have in...