About this Dataset

Country-by-country Reporting (CbCR) - Distribution Points Of MNE Group Size - Corporate Tax Statistics

Table V - This table 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 group is determined by summing over all sub-groups of an MNE group.

Tables

Observations

@oecd.oecd_ctp_tps_dsd_cbcr_df_cbcrv_v1_1.observations

45.78 kB
4,195 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
);