Country-by-Country Reporting Table II - Interquartile mean values by jurisdiction
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Contact CorporateTaxStatistics@oecd.org. Including the subject line 'Country-by-Country Reporting'. This will help us to answer your enquiry more quickly.
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Inclusive Framework
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US Dollar
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Units
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21-11-2023
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This data will be updated each year.
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The following countries have carried out basic cleaning on the data received from MNEs: Argentina, Australia, Austria, Belgium, Brazil, Bulgaria, Canada, Chile, China, France, Germany, Greece, Ireland, Italy, Japan, Korea, Luxembourg, Malaysia, Mexico, Netherlands, Peru, Saudi Arabia, Spain, Sweden, Switzerland, United Kingdom and United States

The following countries did not clean any data received from MNEs: Bermuda, Denmark, Hong Kong, Isle of Man, Lithuania, Macau, Mauritius, New Zealand, Singapore, Slovenia and South Africa

The following countries did not indicate if cleaning of data had been undertaken: Cayman Islands, Czechia, Finland, Hungary, Indonesia, India, Latvia, Norway, Panama, Poland, Portugal, Romania, Türkiye and Tunisia

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CbCR statistics have been received by the following jurisdictions: Argentina, Australia, Austria, Belgium, Bermuda, Brazil, Bulgaria, Canada, Cayman Islands, Chile, China, Czechia, Denmark, Finland, France, Germany, Greece, Hong Kong, Hungary, India, Indonesia, Ireland, Isle of Man, Italy, Japan, Korea, Latvia, Lithuania, Luxembourg, Macau, Malaysia, Mauritius, Mexico, Netherlands, New Zealand, Norway, Panama, Peru, Poland, Portugal, Romania, Saudi Arabia, Singapore, Slovenia, South Africa, Spain, Sweden, Switzerland, Tunisia, Türkiye, United Kingdom and United States

In addition, it is understood that CbCRs have been filed in the following jurisdictions: Anguilla, Aruba, Bahamas, British Virgin Islands, Colombia, Costa Rica, Croatia, Curacao, Egypt, Estonia, Guernsey, Jersey, Liechtenstein, Malta, Oman, Qatar, Serbia, Seychelles, the Slovak Republic and the United Arab Emirates.

It is understood that in the jurisdiction in bold there were more than 25 CbCRs filed. In the circumstances where there were less than 25 filed it is likely that data could not be made available due to confidentiality concerns.
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Table II - Interquartile mean values by jurisdiction - 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.
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While these Anonymised and Aggregated CbCR statistics represent an important new source of data on the global tax and economic activities of multinational enterprises, they are subject to a number of data limitations. These limitations are detailed in the disclaimer accompanying the dataset available at:
Country-by-Country Reporting Table II - Interquartile mean values by jurisdictionContact person/organisation
Contact CorporateTaxStatistics@oecd.org. Including the subject line 'Country-by-Country Reporting'. This will help us to answer your enquiry more quickly.
Direct source
Inclusive Framework
Unit of measure usedUS DollarPower codeUnitsDate last updated
21-11-2023
Link to Release calendar
This data will be updated each year.
Other data characteristics

The following countries have carried out basic cleaning on the data received from MNEs: Argentina, Australia, Austria, Belgium, Brazil, Bulgaria, Canada, Chile, China, France, Germany, Greece, Ireland, Italy, Japan, Korea, Luxembourg, Malaysia, Mexico, Netherlands, Peru, Saudi Arabia, Spain, Sweden, Switzerland, United Kingdom and United States

The following countries did not clean any data received from MNEs: Bermuda, Denmark, Hong Kong, Isle of Man, Lithuania, Macau, Mauritius, New Zealand, Singapore, Slovenia and South Africa

The following countries did not indicate if cleaning of data had been undertaken: Cayman Islands, Czechia, Finland, Hungary, Indonesia, India, Latvia, Norway, Panama, Poland, Portugal, Romania, Türkiye and Tunisia

Other coverage

CbCR statistics have been received by the following jurisdictions: Argentina, Australia, Austria, Belgium, Bermuda, Brazil, Bulgaria, Canada, Cayman Islands, Chile, China, Czechia, Denmark, Finland, France, Germany, Greece, Hong Kong, Hungary, India, Indonesia, Ireland, Isle of Man, Italy, Japan, Korea, Latvia, Lithuania, Luxembourg, Macau, Malaysia, Mauritius, Mexico, Netherlands, New Zealand, Norway, Panama, Peru, Poland, Portugal, Romania, Saudi Arabia, Singapore, Slovenia, South Africa, Spain, Sweden, Switzerland, Tunisia, Türkiye, United Kingdom and United States

In addition, it is understood that CbCRs have been filed in the following jurisdictions: Anguilla, Aruba, Bahamas, British Virgin Islands, Colombia, Costa Rica, Croatia, Curacao, Egypt, Estonia, Guernsey, Jersey, Liechtenstein, Malta, Oman, Qatar, Serbia, Seychelles, the Slovak Republic and the United Arab Emirates.

It is understood that in the jurisdiction in bold there were more than 25 CbCRs filed. In the circumstances where there were less than 25 filed it is likely that data could not be made available due to confidentiality concerns.

Key statistical concept
Table II - Interquartile mean values by jurisdiction - 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.
Recommended uses and limitations
While these Anonymised and Aggregated CbCR statistics represent an important new source of data on the global tax and economic activities of multinational enterprises, they are subject to a number of data limitations. These limitations are detailed in the disclaimer accompanying the dataset available at:
https://www.oecd.org/tax/tax-policy/anonymised-and-aggregated-cbcr-statistics-disclaimer.pdfhttps://www.oecd.org/tax/tax-policy/anonymised-and-aggregated-cbcr-statistics-disclaimer.pdf