OECD · Public Sector
Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE sub-group and by tax jurisdiction - Corporate tax statistics: Tangible assets other than cash and cash equivalents, Negative or zero profits
OECD dataflow OECD.CTP.TPS:DSD_CBCR@DF_CBCRIV. Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE sub-group and by tax jurisdiction - Corporate tax statistics: Tangible assets other than cash and cash equivalents, Negative or zero profits (US dollar).
- Coverage
- 52 of 251 countries
- Latest data
- 2023
- Series
- 52
- Unit
- US dollar
- Licence
- OECD terms (CC BY 4.0)
- Retrieved
- 2026-11-08
- Indicator
- oecd-df-cbcriv-assets-z-trsub-z-negative-profit-z-usd
- Interva ID
- oecd-df-cbcriv-assets-z-trsub-z-negative-profit-z-usd
Recency
current
data to 2023; catalog to 2025
Provenance
1 step
as the publisher declares it
Versions
1
catalog snapshots
Citation
BibTeX + CSL
versioned permalink
Quality profile
This profile describes what Interva can measure in the data. It does not claim the dataset is accurate, complete, or suitable for a particular use.
Recency
100%Latest observation is 2023; the catalog broadly reports to 2025, so this data is 2 year(s) behind (current).
Method: Compares the dataset's latest non-projected period with the year most datasets in the catalog end in. Up to 2 years behind is current — annual data is routinely published a year or two late — and more than 5 is stale. Measured from the data, not from when Interva last crawled it.
Temporal completeness
100%5 of 52 series skip at least one year inside their own span; the median series reports 100% of its years.
Method: Per series, years present divided by years from its first to its last observation; the median across series is reported. Annual periods are assumed, which holds for every series in the catalog today.
Geographic coverage
MeasuredCovers 52 of the 251 countries in the catalog.
Method: Counts distinct geographies with at least one observation. Not scored: a regional dataset covering its region completely is not deficient for omitting the rest of the world.
History depth
MeasuredThe median series has 7 observations; the earliest begins in 2016.
Method: Counts non-projected observations per series. Not scored: a long history is useful for trend work and irrelevant for a cross-section.
Revisions
MeasuredNo observation has been restated in any vintage Interva has recorded.
Method: Counts values the publisher changed between Interva's publishes. Not scored: revising estimates is ordinary and often a sign of care, and the count is here so a reader citing a figure knows whether it moves.
Schema conformity
Not assessedNo declared schema or validation rules are attached to this dataset yet.
Validity
Not assessedNo field-level validation rules are attached to this dataset yet.
Consistency
Not assessedCross-series consistency rules are not defined yet. The obvious first one — whether two publishers measuring one concept agree within a stated tolerance — is a candidate.
2 scored from the data, 3 described without a score, 3 not assessed. Pipeline integrity: all 5 checks pass. Assessed 2026-11-14.
By country
Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE sub-group and by tax jurisdiction - Corporate tax statistics: Tangible assets other than cash and cash equivalents, Negative or zero profits for each of the 52 countries it covers, with the full history.
- Argentina 2017–2023
- Australia 2016–2023
- Austria 2016–2023
- Bahrain 2021–2021
- Belgium 2016–2023
- Bermuda 2016–2016
- Brazil 2016–2023
- Bulgaria 2020–2023
- Canada 2016–2023
- Cayman Islands 2019–2023
- Chile 2016–2023
- Costa Rica 2023–2023
- Denmark 2016–2023
- Finland 2016–2023
- France 2016–2023
- Germany 2017–2023
- Greece 2017–2023
- Hong Kong 2018–2023
- India 2017–2023
- Indonesia 2016–2023
- Ireland 2016–2023
- Italy 2016–2023
- Japan 2016–2023
- Korea, Republic of 2016–2023
- Lithuania 2018–2023
- Luxembourg 2016–2023
- Malaysia 2017–2023
- Mauritius 2019–2023
- Mexico 2016–2023
- Morocco 2021–2023
- Netherlands 2016–2023
- New Zealand 2018–2023
- Norway 2016–2023
- Panama 2019–2023
- Peru 2017–2023
- Poland 2016–2019
- Portugal 2019–2023
- Romania 2018–2020
- Saudi Arabia 2019–2023
- Serbia 2023–2023
- Singapore 2016–2023
- Slovenia 2016–2023
- South Africa 2016–2023
- Spain 2017–2023
- Sweden 2016–2023
- Switzerland 2017–2023
- Thailand 2023–2023
- Türkiye 2019–2023
- Ukraine 2022–2023
- United Arab Emirates 2021–2023
- United Kingdom 2017–2022
- United States 2016–2023
Latest observations
| Country | Period | Value | Unit |
|---|---|---|---|
| Argentina | 2023 | 90.41B | US dollar |
| Australia | 2023 | 118.04B | US dollar |
| Austria | 2023 | 52.07B | US dollar |
| Belgium | 2023 | 37.08B | US dollar |
| Brazil | 2023 | 150.69B | US dollar |
| Bulgaria | 2023 | 53.13M | US dollar |
| Canada | 2023 | 303.55B | US dollar |
| Cayman Islands | 2023 | 309.34B | US dollar |
| Chile | 2023 | 61.48B | US dollar |
| Costa Rica | 2023 | 137.93M | US dollar |
Provenance
Who produced these figures, as OECD declares it — not inferred, and each line says which published field it was read from.
Produced by
OECD
OECD Data Explorer OECD.CTP.TPS:DSD_CBCR@DF_CBCRIV; national submissions, not named per figure by the publisher
declared by oecd in dataflow
Versions
A vintage is a dated publish of the catalog. The current entry is a catalog snapshot; checksums are not recorded yet and are shown as such.
- CurrentCurrent catalog snapshotchecksum not recorded
Related datasets
Country-by-country reporting (CbCR) - Aggregate totals by jurisdiction - Corporate tax statistics: Value representing the 25th percentile cut point of a distribution
OECD · 36 series · same topic · same publisher
Country-by-country reporting (CbCR) - Aggregate totals by jurisdiction - Corporate tax statistics: Value representing the 5th percentile cut point of a distribution
OECD · 35 series · same topic · same publisher
Country-by-country reporting (CbCR) - Aggregate totals by jurisdiction - Corporate tax statistics: Value representing the 50th percentile cut point of a distribution
OECD · 36 series · same topic · same publisher
Country-by-country reporting (CbCR) - Aggregate totals by jurisdiction - Corporate tax statistics: Value representing the 75th percentile cut point of a distribution
OECD · 36 series · same topic · same publisher
Country-by-country reporting (CbCR) - Aggregate totals by jurisdiction - Corporate tax statistics: Value representing the 95th percentile cut point of a distribution
OECD · 35 series · same topic · same publisher
Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE sub-group and by tax jurisdiction - Corporate tax statistics: Tangible assets other than cash and cash equivalents, Tax rate equal to or greater than 15%
OECD · 51 series · same topic · same publisher
Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE sub-group and by tax jurisdiction - Corporate tax statistics: Multinational enterprise groups, Negative or zero profits
OECD · 52 series · same topic · same publisher
Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE sub-group and by tax jurisdiction - Corporate tax statistics: Accumulated earnings, Negative or zero profits
OECD · 52 series · same topic · same publisher
Citation
Version: catalog snapshot 2026-11-08. The record labels this as a catalog snapshot because immutable dataset releases are not stored yet.
OECD (2026). Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE sub-group and by tax jurisdiction - Corporate tax statistics: Tangible assets other than cash and cash equivalents, Negative or zero profits. Interva. https://interva.co/dataset/oecd-df-cbcriv-assets-z-trsub-z-negative-profit-z-usd (accessed 2026-11-14). catalog snapshot 2026-11-08.
@misc{interva-oecd-df-cbcriv-assets-z-trsub-z-negative-profit-z-usd,
title = {Country-by-country reporting (CbCR) - Aggregate totals by the effective tax rate of the MNE sub-group and by tax jurisdiction - Corporate tax statistics: Tangible assets other than cash and cash equivalents, Negative or zero profits},
author = {OECD},
year = {2026},
howpublished = {\url{https://interva.co/dataset/oecd-df-cbcriv-assets-z-trsub-z-negative-profit-z-usd}},
note = {Interva dataset oecd-df-cbcriv-assets-z-trsub-z-negative-profit-z-usd; catalog snapshot 2026-11-08},
urldate = {2026-11-14}
}DOI: not assigned (not assigned). The permalink is versioned by catalog snapshot; a stable dataset DOI is a later step.
API access
Every fact on this page is available from the API.
(free account, ten a day)
curl https://interva-api.nq5kq4f69b5zj.eu-west-3.cs.amazonlightsail.com/datasets/oecd-df-cbcriv-assets-z-trsub-z-negative-profit-z-usdcurl "https://interva-api.nq5kq4f69b5zj.eu-west-3.cs.amazonlightsail.com/datasets/oecd-df-cbcriv-assets-z-trsub-z-negative-profit-z-usd/citation?accessed=YYYY-MM-DD"curl https://interva-api.nq5kq4f69b5zj.eu-west-3.cs.amazonlightsail.com/datasets/oecd-df-cbcriv-assets-z-trsub-z-negative-profit-z-usd/qualityFull schema: https://interva-api.nq5kq4f69b5zj.eu-west-3.cs.amazonlightsail.com/docs
Open in the terminal to chart this series, compare it against other publishers, or export it with its provenance.