About this Dataset

Country-by-country Reporting (CbCR) - Aggregate Totals By The Effective Tax Rate Of The MNE Sub-group And By Tax Jurisdiction - Corporate Tax Statistics

Table IV - This table reports data 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). If the sum of an MNE sub-group’s profits is zero or negative then the MNE sub-group is categorised as having zero or negative profits. If the sum of an MNE sub-group’s income tax accrued is negative and the sum of the MNE sub-group’s profits is positive, then the MNE sub-group is categorised in negative income tax accrued category.

Tables

Observations

@oecd.oecd_ctp_tps_dsd_cbcr_df_cbcriv_v1_1.observations

560.56 kB
101,399 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
);