OECD dataset from agency OECD.CTP.TPS: DSD_CBCR@DF_CBCRII (2016 - 2022)
Dataset Description
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.