A set of matrices to map the location of profit and economic activity of multinational enterprises:
This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the purpose of assessing the effect of proposals for the re...
Gespeichert in:
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| Weitere Verfasser: | , , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2020
|
| Schriftenreihe: | OECD Taxation Working Papers
no.52 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the purpose of assessing the effect of proposals for the reform of international corporate tax arrangements under consideration by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). They could also serve other analytical purposes in the future. The set consists of a profit matrix and three matrices focusing on indicators of economic activity (turnover, tangible assets and payroll). Each matrix contains data spanning more than 200 jurisdictions (matrix rows) and broken down across more than 200 jurisdictions of MNE ultimate parent (matrix columns), focusing primarily on year 2016. The matrices combine data from a range of sources in a consistent framework, including newly available aggregated Country-by-Country Report (CbCR) data, the ORBIS database, and the OECD Analytical AMNE database. Gaps in data are filled using extrapolations based on macroeconomic data, including via a sophisticated procedure to extrapolate profit based on foreign direct investment (FDI) data. Extensive benchmarking has been undertaken to ensure consistency across the data sources and extrapolations used in the matrices. |
| Beschreibung: | 1 Online-Ressource (66 p.) |
| DOI: | 10.1787/4ec98acc-en |
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| spelling | Turban, Sébastien VerfasserIn aut A set of matrices to map the location of profit and economic activity of multinational enterprises Sébastien, Turban ... [et al] Paris OECD Publishing 2020 1 Online-Ressource (66 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.52 This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the purpose of assessing the effect of proposals for the reform of international corporate tax arrangements under consideration by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). They could also serve other analytical purposes in the future. The set consists of a profit matrix and three matrices focusing on indicators of economic activity (turnover, tangible assets and payroll). Each matrix contains data spanning more than 200 jurisdictions (matrix rows) and broken down across more than 200 jurisdictions of MNE ultimate parent (matrix columns), focusing primarily on year 2016. The matrices combine data from a range of sources in a consistent framework, including newly available aggregated Country-by-Country Report (CbCR) data, the ORBIS database, and the OECD Analytical AMNE database. Gaps in data are filled using extrapolations based on macroeconomic data, including via a sophisticated procedure to extrapolate profit based on foreign direct investment (FDI) data. Extensive benchmarking has been undertaken to ensure consistency across the data sources and extrapolations used in the matrices. Finance and Investment Taxation Economics Sorbe, Stéphane MitwirkendeR ctb Millot, Valentine MitwirkendeR ctb Johansson, Åsa MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/4ec98acc-en Volltext |
| spellingShingle | Turban, Sébastien A set of matrices to map the location of profit and economic activity of multinational enterprises Finance and Investment Taxation Economics |
| title | A set of matrices to map the location of profit and economic activity of multinational enterprises |
| title_auth | A set of matrices to map the location of profit and economic activity of multinational enterprises |
| title_exact_search | A set of matrices to map the location of profit and economic activity of multinational enterprises |
| title_full | A set of matrices to map the location of profit and economic activity of multinational enterprises Sébastien, Turban ... [et al] |
| title_fullStr | A set of matrices to map the location of profit and economic activity of multinational enterprises Sébastien, Turban ... [et al] |
| title_full_unstemmed | A set of matrices to map the location of profit and economic activity of multinational enterprises Sébastien, Turban ... [et al] |
| title_short | A set of matrices to map the location of profit and economic activity of multinational enterprises |
| title_sort | set of matrices to map the location of profit and economic activity of multinational enterprises |
| topic | Finance and Investment Taxation Economics |
| topic_facet | Finance and Investment Taxation Economics |
| url | https://doi.org/10.1787/4ec98acc-en |
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