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.