About this Dataset

Country-by-country Reporting (CbCR) - Interquartile Mean Values By Jurisdiction - Corporate Tax Statistics

Table II - This table reports variable interquartile means, 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 with negative profits. For the years 2016 and 2017 this table reported variable averages.

Tables

Observations

@oecd.oecd_ctp_tps_dsd_cbcr_df_cbcrii_v1_1.observations

2.78 MB
437,129 rows
15 columns

CREATE TABLE observations (
  "dataflow" VARCHAR,
  "ref_area" VARCHAR,
  "counterpart_area" VARCHAR,
  "freq" VARCHAR,
  "measure" VARCHAR,
  "unit_measure" VARCHAR,
  "statistical_operation" VARCHAR,
  "aggregation_type" VARCHAR,
  "profit_grouping" VARCHAR,
  "effective_tax_rate" VARCHAR,
  "mne_size" VARCHAR,
  "time_period" BIGINT,
  "obs_value" DOUBLE,
  "decimals" BIGINT,
  "obs_status" VARCHAR
);