OECD: Aggregated country-by-country reporting data

Report covering over 160 countries and jurisdictions that includes two years of aggregated CbC reporting data shared between MNEs and tax authorities

Aggregated country-by-country reporting data

The Organisation for Economic Cooperation and Development (OECD) today issued the latest annual Corporate Tax Statistics, a report covering over 160 countries and jurisdictions that includes two years of aggregated country-by-country (CbC) reporting data shared between multinational enterprises (MNEs) and tax authorities.

The OECD also released a new accompanying working paper, Effective Tax Rates of MNEs: New evidence on global low-taxed profit, which provides new data on global low-taxed profit—a key issue for determining the impact of the global minimum tax.

As explained in the accompanying OECD release, the latest data and analysis show that:

  • An estimated 37.1% of global net profits are taxed at effective tax rates (ETRs) below 15%.
  • High-tax jurisdictions account for more than half (56.8%) of the low-taxed profits (i.e., taxed below 15%) and more than 20% of the very low-taxed profits (i.e., taxed below 5%) reported globally by MNEs due to tax incentives and other concessions that enable some MNEs to pay low ETRs.
  • Misalignment of MNE profits and real economic activity continues in markets worldwide (e.g., the median value of MNE revenues per employee in investment hubs is U.S. $1.71 million as compared to U.S. $290,000 for all other jurisdictions). 


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