1<!DOCTYPE html> 2<html lang="en"> 3<head> 4<meta charset="UTF-8"/><meta name="viewport" content="width=device-width,initial-scale=1.0"/><base href="/"/><title>Company explorer: revenue, profit and tax by jurisdiction | Taxplorer</title><link rel="icon" href="/favicon.svg" type="image/svg+xml"/><link rel="icon" href="/favicon.ico" sizes="48x48"/><link rel="apple-touch-icon" href="/apple-touch-icon.png"/><meta name="description" content="Select a multinational group to see the revenue, profit before tax, tax paid, tax accrued and employees its public country-by-country report discloses in each jurisdiction."/><link rel="canonical" href="https://www.taxplorer.eu/explore/"/><meta property="og:type" content="website"/><meta property="og:site_name" content="Taxplorer"/><meta property="og:title" content="Company explorer: revenue, profit and tax by jurisdiction | Taxplorer"/><meta property="og:description" content="Select a multinational group to see the revenue, profit before tax, tax paid, tax accrued and employees its public country-by-country report discloses in each jurisdiction."/><meta property="og:url" content="https://www.taxplorer.eu/explore/"/><meta property="og:image" content="https://www.taxplorer.eu/images/world_map.jpg"/><link rel="preload" href="/data.json" as="fetch"/><link rel="preconnect" href="https://fonts.googleapis.com"/><link href="https://fonts.googleapis.com/css2?family=Manrope:wght@300;500;700;800&display=swap" rel="stylesheet"/>
4<script src="https://cdn.plot.ly/plotly-2.32.0.min.js"></script>
4<link rel="stylesheet" href="style.css?v=20260919"/> 5</head> 6<body> 7<div id="seo-summary" style="max-width:1100px;margin:0 auto;padding:90px 8% 40px"><h1 style="color:#021978">Company explorer</h1><p>This page presents one multinational group at a time. For the group selected, it sets out the revenue, profit before tax, tax paid, tax accrued and number of employees that the group’s public country-by-country report discloses for each jurisdiction the report breaks out, for every financial year collected. It also compares profit per employee against the effective tax rate across those jurisdictions, which is one way of observing whether profit is booked in proportion to the activity located in a place.</p><p>Each of the 1,020 groups in the database also has a page of its own. An alphabetical index of all of them is available on the <a href="/companies/" style="color:#021978">companies page</a>. The collection covers financial years 2014 to 2026 and 2,090 company-year reports in total.</p><p style="font-size:13px;color:#666;line-height:1.6"><strong>A note on interpretation.</strong> The figures are those each company discloses in its own report, converted to euros. Country-by-country revenue includes sales between entities of the same group, which consolidated accounts eliminate, so it can exceed the revenue shown in the group financial statements. Where a report gathers smaller jurisdictions under a single ‘Other’ heading, the country detail is correspondingly less complete, and comparisons between companies are best read as indicative rather than definitive.</p></div>
7<script>var _s=document.getElementById("seo-summary");if(_s)_s.style.display="none";</script>
7 8 9 10<nav class="navbar"> 11 <a class="brand" href="/" onclick="go('game');return false"> 12 <svg class="logo-svg" viewBox="0 0 47 56" fill="none" xmlns="http://www.w3.org/2000/svg"> 13 <path d="M25.856 35.9414L32.8733 30.7583L44.4091 46.3765C45.0964 47.3071 45.3859 48.4726 45.2139 49.6166C45.0419 50.7606 44.4225 51.7894 43.4919 52.4767C42.5614 53.1641 41.3959 53.4536 40.2519 53.2816C39.1079 53.1096 38.0791 52.4902 37.3917 51.5596L25.856 35.9414Z" fill="#B8BEDB" stroke="#021978" stroke-width="2" stroke-miterlimit="10"></path> 14 <path d="M26.2297 27.215L24.4199 28.5518L28.5657 34.1647L30.3756 32.828L26.2297 27.215Z" fill="#021978" stroke="#021978" stroke-width="0.5" stroke-miterlimit="10"></path> 15 <path d="M16.7338 31.2467C25.0145 31.2467 31.7274 24.5338 31.7274 16.2531C31.7274 7.97237 25.0145 1.25952 16.7338 1.25952C8.45308 1.25952 1.74023 7.97237 1.74023 16.2531C1.74023 24.5338 8.45308 31.2467 16.7338 31.2467Z" fill="#B8BEDB" stroke="#021978" stroke-width="2" stroke-miterlimit="10"></path> 16 <path d="M35.4194 33.5337L27.7632 39.1887L29.2123 41.1507L36.8685 35.4957L35.4194 33.5337Z" fill="#021978"></path> 17 <path d="M26.1315 15.4998L7.63037 18.6837L16.089 30.1988C19.0927 30.4552 22.0937 29.6755 24.5927 27.9893C27.0918 26.3032 28.9382 23.8123 29.8249 20.931L26.1315 15.4998Z" fill="#021978" fill-opacity="0.5"></path> 18 <path d="M20.65 19.6493L16.7417 16.155C17.4101 15.2164 18.2149 14.3829 19.1296 13.6821C20.2721 12.8157 21.5582 12.1574 22.9291 11.7373C23.746 12.5288 24.4934 13.389 25.1631 14.3083C25.4497 14.7036 25.7097 15.1043 25.9432 15.4651C24.909 16.0645 23.921 16.7403 22.9875 17.4869C22.1608 18.1546 21.3799 18.877 20.65 19.6493Z" fill="#3C905F" stroke="#285C3E" stroke-width="0.3" stroke-miterlimit="10"></path> 19 <path d="M24.0678 14.9667C23.9453 14.6589 23.7834 14.3683 23.5861 14.1021C23.3552 13.7917 23.0801 13.5167 22.7697 13.2858C22.7165 13.3658 22.6451 13.4321 22.5614 13.4794C22.4777 13.5267 22.3841 13.5536 22.2881 13.5579C22.1775 13.5576 22.0693 13.526 21.976 13.4668C21.8826 13.4075 21.808 13.3231 21.7607 13.2231C19.8443 14.0879 18.2486 15.5337 17.1995 17.3557C17.2881 17.3783 17.369 17.4244 17.4334 17.4893C17.4979 17.5542 17.5435 17.6354 17.5655 17.7241C17.585 17.8526 17.5568 17.9838 17.4863 18.0929C17.4158 18.202 17.3078 18.2816 17.1826 18.3166L18.4638 19.6941C18.4774 19.6384 18.5018 19.586 18.5357 19.5398C18.5696 19.4935 18.6122 19.4544 18.6612 19.4247C18.7101 19.395 18.7645 19.3752 18.8211 19.3664C18.8777 19.3577 18.9355 19.3602 18.9912 19.3738C19.0469 19.3874 19.0993 19.4118 19.1455 19.4457C19.1917 19.4795 19.2308 19.5222 19.2606 19.5712C19.2903 19.6201 19.3101 19.6745 19.3189 19.7311C19.3276 19.7877 19.3251 19.8455 19.3115 19.9012C19.9284 19.0473 20.6375 18.2639 21.4259 17.5652C22.175 16.902 22.9929 16.3207 23.8655 15.8313C23.8081 15.7727 23.7645 15.7022 23.7379 15.6247C23.7112 15.5472 23.7021 15.4648 23.7113 15.3833C23.7266 15.2878 23.768 15.1983 23.8309 15.1248C23.8937 15.0513 23.9757 14.9966 24.0678 14.9667Z" fill="#285C3E" stroke="#285C3E" stroke-width="0.5" stroke-miterlimit="10"></path> 20 <path d="M20.2521 17.532C20.9218 17.532 21.4646 16.9891 21.4646 16.3195C21.4646 15.6498 20.9218 15.1069 20.2521 15.1069C19.5824 15.1069 19.0396 15.6498 19.0396 16.3195C19.0396 16.9891 19.5824 17.532 20.2521 17.532Z" fill="#3C905F"></path> 21 <path d="M18.2198 18.4422C18.4733 18.4422 18.6788 18.2367 18.6788 17.9832C18.6788 17.7297 18.4733 17.5242 18.2198 17.5242C17.9663 17.5242 17.7607 17.7297 17.7607 17.9832C17.7607 18.2367 17.9663 18.4422 18.2198 18.4422Z" fill="#575756"></path> 22 <path d="M22.4825 15.2725C22.736 15.2725 22.9415 15.067 22.9415 14.8135C22.9415 14.56 22.736 14.3545 22.4825 14.3545C22.2289 14.3545 22.0234 14.56 22.0234 14.8135C22.0234 15.067 22.2289 15.2725 22.4825 15.2725Z" fill="#3C905F"></path> 23 <path d="M22.306 13.3227C22.5427 13.3227 22.7345 13.1703 22.7345 12.9823C22.7345 12.7943 22.5427 12.6418 22.306 12.6418C22.0693 12.6418 21.8774 12.7943 21.8774 12.9823C21.8774 13.1703 22.0693 13.3227 22.306 13.3227Z" fill="#3C905F"></path> 24 <path d="M24.3405 15.8774C24.5369 15.8774 24.6962 15.7166 24.6962 15.5183C24.6962 15.32 24.5369 15.1592 24.3405 15.1592C24.1441 15.1592 23.9849 15.32 23.9849 15.5183C23.9849 15.7166 24.1441 15.8774 24.3405 15.8774Z" fill="#3C905F"></path> 25 <path d="M20.5982 16.8979L19.7762 15.8098L19.8459 15.7572L20.6679 16.8452L20.5982 16.8979ZM20.2574 15.959C20.2198 15.9198 20.1738 15.902 20.1196 15.9056C20.0653 15.9092 20.0119 15.9309 19.9592 15.9707C19.9206 15.9998 19.8916 16.0315 19.8721 16.0658C19.8529 16.0999 19.8435 16.134 19.8438 16.168C19.8445 16.2018 19.8553 16.2326 19.8762 16.2603C19.8938 16.2836 19.9144 16.2994 19.9381 16.3077C19.9618 16.3156 19.9867 16.3184 20.0126 16.3162C20.0383 16.3137 20.0634 16.3087 20.0881 16.3012C2
250.1125 16.2935 20.1343 16.2856 20.1537 16.2777L20.2601 16.2347C20.2873 16.2235 20.3187 16.2127 20.3544 16.2022C20.3903 16.1915 20.4279 16.1856 20.4671 16.1844C20.5064 16.1828 20.545 16.1897 20.5829 16.2051C20.6208 16.2205 20.6552 16.2487 20.686 16.2895C20.7215 16.3365 20.7413 16.3883 20.7454 16.4449C20.7497 16.5013 20.7368 16.5584 20.7066 16.6163C20.6768 16.674 20.6284 16.7282 20.5616 16.7787C20.4992 16.8258 20.4377 16.8565 20.3768 16.8708C20.3163 16.885 20.2594 16.8839 20.2062 16.8676C20.1532 16.8511 20.107 16.8203 20.0677 16.7753L20.1765 16.6931C20.2041 16.7238 20.2357 16.7427 20.2713 16.7496C20.3069 16.7561 20.3435 16.7534 20.3812 16.7414C20.4189 16.7289 20.4551 16.7096 20.4896 16.6835C20.5299 16.6531 20.5611 16.6193 20.5833 16.582C20.6052 16.5445 20.6167 16.507 20.6176 16.4693C20.6183 16.4314 20.6067 16.3966 20.5827 16.3648C20.5609 16.3359 20.535 16.3185 20.5052 16.3126C20.4753 16.3066 20.443 16.308 20.408 16.3165C20.3731 16.3251 20.3372 16.3367 20.3001 16.3513L20.1699 16.4016C20.0871 16.4335 20.0122 16.4462 19.9452 16.4399C19.8781 16.4336 19.8224 16.4011 19.7781 16.3425C19.7413 16.2938 19.7223 16.2413 19.7213 16.1851C19.7203 16.1285 19.7346 16.0731 19.7642 16.0192C19.7938 15.9648 19.8364 15.9166 19.8919 15.8746C19.948 15.8322 20.0055 15.8046 20.0643 15.7918C20.123 15.7786 20.1781 15.7797 20.2297 15.795C20.2816 15.8101 20.3248 15.8391 20.3594 15.8819L20.2574 15.959Z" fill="#285C3E"></path> 26 <path d="M20.7455 19.5724C19.4543 20.9405 18.3806 22.4983 17.5616 24.1918C16.4182 22.6102 14.9516 21.2898 13.2591 20.3182C11.5666 19.3466 9.68682 18.746 7.74449 18.5562C7.57734 17.9035 7.13955 15.8287 8.25657 13.8308C8.556 13.2978 8.93845 12.8159 9.38952 12.4033C13.75 13.7237 17.6721 16.199 20.7402 19.5671L20.7455 19.5724Z" fill="#3C905F" stroke="#285C3E" stroke-width="0.3" stroke-miterlimit="10"></path> 27 <path d="M17.7032 21.4365C17.853 21.1987 18.0194 20.9372 18.2049 20.6756C18.3904 20.4141 18.5568 20.2001 18.728 19.9861C18.5652 19.8737 18.444 19.7107 18.3832 19.5224C18.3488 19.391 18.3438 19.2537 18.3684 19.1201C18.3931 18.9866 18.4468 18.8601 18.5259 18.7496C16.3766 16.6855 13.8152 15.0989 11.0098 14.094C10.9787 14.2271 10.9182 14.3516 10.8326 14.4582C10.747 14.5647 10.6385 14.6508 10.5152 14.7098C10.3678 14.7733 10.2058 14.7955 10.0467 14.7742C9.88757 14.7528 9.73723 14.6887 9.6117 14.5886C9.36804 14.8494 9.17959 15.1567 9.05768 15.4921C8.90952 15.9055 8.86781 16.3495 8.93641 16.7832C9.12009 16.7858 9.29925 16.8406 9.45293 16.9413C9.60662 17.0419 9.72849 17.1842 9.8043 17.3515C9.89684 17.5803 9.89684 17.8361 9.8043 18.0648C12.2812 18.6735 14.5512 19.9309 16.3812 21.7076C16.5382 21.4924 16.7726 21.3466 17.035 21.301C17.2667 21.268 17.5027 21.3158 17.7032 21.4365Z" fill="#285C3E" stroke="#285C3E" stroke-width="0.5" stroke-miterlimit="10"></path> 28 <path d="M17.2724 20.7107C17.5654 20.7107 17.803 20.4731 17.803 20.1801C17.803 19.887 17.5654 19.6494 17.2724 19.6494C16.9793 19.6494 16.7417 19.887 16.7417 20.1801C16.7417 20.4731 16.9793 20.7107 17.2724 20.7107Z" fill="#3C905F"></path> 29 <path d="M14.2957 19.1159C15.068 19.1159 15.694 18.4898 15.694 17.7176C15.694 16.9454 15.068 16.3193 14.2957 16.3193C13.5235 16.3193 12.8975 16.9454 12.8975 17.7176C12.8975 18.4898 13.5235 19.1159 14.2957 19.1159Z" fill="#3C905F"></path> 30 <path d="M10.8226 16.7547C11.1157 16.7547 11.3533 16.5171 11.3533 16.224C11.3533 15.9309 11.1157 15.6934 10.8226 15.6934C10.5296 15.6934 10.292 15.9309 10.292 16.224C10.292 16.5171 10.5296 16.7547 10.8226 16.7547Z" fill="#3C905F"></path> 31 <path d="M13.7768 18.4957L14.6936 16.9256L14.7942 16.9843L13.8774 18.5544L13.7768 18.4957ZM14.7571 17.5943C14.786 17.5279 14.7844 17.4622 14.7521 17.3973C14.7198 17.3324 14.6656 17.2777 14.5896 17.2333C14.534 17.2008 14.4801 17.1814 14.4278 17.1751C14.376 17.1689 14.3293 17.1748 14.2876 17.1927C14.2463 17.2108 14.214 17.2399 14.1906 17.28C14.171 17.3135 14.1622 17.347 14.164 17.3804C14.1665 17.4137 14.1758 17.4457 14.1918 17.4764C14.2081 17.5068 14.2272 17.5352 14.249 17.5616C14.2711 17.5877 14.292 17.6106 14.3117 17.6303L14.4192 17.7391C14.4469 17.7668 14.4764 17.7999 14.5076 17.8385C14.5393 17.8772 14.5659 17.9204 14.5874 17.9681C14.6096 18.0156 14.6209 18.0666 14.6214 18.1212C14.6219 18.1757 14.6049 18.2325 14.5705 18.2913C14.5309 18.3592 14.4773
3118.4102 14.4097 18.4442C14.3426 18.4784 14.2656 18.4919 14.1789 18.4846C14.0926 18.4775 14.0012 18.4458 13.9047 18.3894C13.8147 18.3369 13.7453 18.2769 13.6964 18.2094C13.6479 18.1422 13.6201 18.0717 13.6128 17.9978C13.6059 17.9241 13.62 17.8515 13.6552 17.7799L13.8122 17.8716C13.7886 17.9214 13.7817 17.97 13.7913 18.0173C13.8016 18.0644 13.8238 18.1081 13.8579 18.1483C13.8927 18.1883 13.935 18.2229 13.9849 18.252C14.0429 18.2859 14.1006 18.307 14.1578 18.3152C14.2152 18.3229 14.2673 18.3177 14.3141 18.2995C14.3611 18.2809 14.398 18.2487 14.4248 18.2029C14.4491 18.1612 14.4573 18.1205 14.4493 18.0807C14.4412 18.0409 14.423 18.0018 14.3945 17.9632C14.366 17.9247 14.3333 17.8863 14.2963 17.8483L14.1675 17.7139C14.0859 17.6284 14.0317 17.5427 14.005 17.457C13.9783 17.3712 13.9897 17.286 14.0391 17.2014C14.0802 17.1311 14.135 17.0808 14.2036 17.0507C14.2728 17.0204 14.3482 17.0096 14.4298 17.0183C14.512 17.0268 14.5931 17.0544 14.6733 17.1012C14.7542 17.1485 14.8177 17.205 14.8637 17.2708C14.91 17.3362 14.937 17.4046 14.9446 17.476C14.9527 17.5476 14.9393 17.6157 14.9043 17.6803L14.7571 17.5943Z" fill="#285C3E"></path> 32</svg> 33 <span class="logotitle">Taxplorer</span> 34 </a> 35 <div class="nav-right"> 36 <a class="nav-quiz" data-nav="game" href="/" onclick="go('game');return false">Tax Quiz</a> 37 <a class="nav-link-custom" data-nav="home" href="/home/" onclick="go('home');return false">Home</a> 38 <a class="nav-link-custom" data-nav="company" href="/explore/" onclick="go('company');return false">Companies</a> 39 <a class="nav-link-custom" data-nav="research" href="/research/" onclick="go('research');return false">Research</a> 40 <a class="nav-link-custom" data-nav="methodology" href="/methodology/" onclick="go('methodology');return false">Methodology</a> 41 <a class="nav-link-custom" data-nav="data" href="/data/" onclick="go('data');return false">Data</a> 42 </div> 43</nav> 44 45<div id="sr_status" aria-live="polite" class="sr-only"></div> 46 47<div id="data_banner" style="display:none;padding:14px 8%;background:#fff4d6;color:#8a6d00;font-weight:600;font-size:14px;line-height:1.6;border-bottom:1px solid #ffe28a"></div> 48 49<section id="game" class="page"></section> 50 51<section id="home" class="page"> 52 <div class="hero-container"> 53 <h1>Multinationals under the spotlight</h1> 54 <p class="sub">The database of public country-by-country reports (CbCR) of over 800 multinationals: the revenues, profits, corporate income tax paid and employees they disclose in the jurisdictions their reports break out. Filed under Directive (EU) 2021/2101 or published voluntarily, many following the GRI 207-4 standard. Free to search, compare and download.</p> 55 <div class="grid3"> 56 <a class="c-card-white" href="/explore/" onclick="go('company');return false"><h3>Explore companies</h3><p>Search and filter to find reports.</p><span class="read-more">Read more â</span></a> 57 <a class="c-card-white" href="/data/" onclick="go('data');return false"><h3>Download the data</h3><p>Analyse the raw database.</p><span class="read-more">Read more â</span></a> 58 <a class="c-card-white" href="/research/" onclick="go('research');return false"><h3>Read the research</h3><p>Reports and papers built on this data.</p><span class="read-more">Read more â</span></a> 59 </div> 60 </div> 61 <div class="section-container"> 62 <h2 style="font-weight:800;margin:0 0 40px">Our database at a glance</h2> 63 <div class="grid4" id="home_stats"></div> 64 <div style="height:25px"></div> 65 <div class="grid2"> 66 <div class="dashboard-card clean-card"><div class="card-header">Number of reports over time</div><div id="home_reports" style="height:330px"></div></div> 67 <div class="dashboard-card clean-card"><div class="card-header">Multinationals by total revenue <span style="font-weight:400;color:#aaa;font-size:12px">· latest group-wide report</span></div><div id="home_treemap" style="height:330px"></div></div> 68 </div> 69 <div style="height:25px"></div> 70 <div class="grid2"> 71 <div class="dashboard-card clean-card"><div class="card-header">Multinationals by headquarter country</div><div id="home_hq" style="height:400px"></div></div> 72 <div class="dashboard-card clean-card"><div class="card-header">Multinationals by sector</div><div id="home_sector" style="height:400px"></div></div> 73 </div> 74 </div> 75</section> 76 77<section id="company" class="page"> 78 <div class="section-container" style="padding-bottom:40px"> 79 <div class="grid2" style="align-items:center"> 80 <div> 81 <h1 class="text-blue" style="margin-bottom:30px">Pick a company<br>to dive into the report</h1> 82 <div class="combo" id="co_combo"> 83 <button type="button" class="combo-trigger" id="co_trigger" aria-haspopup="listbox" aria-expanded="false" aria-label="Select a company" onclick="toggleCompanyMenu()">
84 <span id="co_trigger_label">Select a company</span> 85 <span class="combo-caret">â¼</span> 86 </button> 87 <div class="combo-panel" id="co_panel" role="listbox" aria-label="Companies" hidden> 88 <input type="text" class="combo-search" id="co_search" placeholder="Search companiesâ¦" oninput="filterCompanyMenu()" onkeydown="companyMenuKey(event)" autocomplete="off" /> 89 <div class="combo-list" id="co_list"></div> 90 </div> 91 <input type="hidden" id="co_select" /> 92 </div> 93 <p class="text-blue" style="margin-top:18px;font-weight:300"><a href="/companies/" class="text-blue" style="text-decoration:underline">Browse every company A to Z</a> instead.</p> 94 <p class="text-blue" style="margin-top:20px;font-weight:300">Can't find a company?<br>We might have missed out on its report.<br><a href="mailto:[email protected]" class="text-blue" style="text-decoration:underline">Reach out</a> if you found it.</p> 95 </div> 96 <div><img src="images/company-image.jpg" class="company-hero-img" alt="Company" onerror="this.outerHTML='<div class="company-hero-ph">company image</div>'"/></div> 97 </div> 98 </div> 99 <div class="hr"><hr></div> 100 <div class="section-container" style="padding-bottom:40px"> 101 <div style="display:flex;align-items:center;margin-bottom:30px;flex-wrap:wrap"> 102 <h1 id="co_title" class="text-blue" style="font-weight:800;margin:0"></h1> 103 <span id="co_badge"></span> 104 </div> 105 <div class="grid4"> 106 <div class="dashboard-card" style="padding:25px"><span class="metric-label" style="text-align:left;display:block">Sector</span><strong class="text-blue" style="font-size:16px" id="co_sector"></strong></div> 107 <div class="dashboard-card" style="padding:25px"><span class="metric-label" style="text-align:left;display:block">Headquarters</span><strong class="text-blue" style="font-size:16px" id="co_hq"></strong></div> 108 <div class="dashboard-card" style="text-align:center;padding:25px"><span class="metric-label">Years reported</span><div class="blue-circle" id="co_years"></div></div> 109 <div class="dashboard-card" style="text-align:center;padding:25px"><span class="metric-label">Jurisdictions</span><div class="blue-circle" id="co_jurs"></div></div> 110 </div> 111 </div> 112 <div style="padding:0 8% 40px"> 113 <div class="year-selector-wrapper"><label>Select reporting year:</label><div class="year-pills" id="co_years_pills"></div></div> 114 <div class="grid2"> 115 <div class="dashboard-card clean-card"><div class="card-header">Revenue by jurisdiction <span style="font-weight:400;color:#aaa;font-size:12px">· top 15</span> <span class="info-hover" tabindex="0" title="Country-by-country revenue includes sales between entities of the same group, which consolidated accounts eliminate. These figures can therefore exceed the revenue reported in the group's financial statements and can count internal transactions more than once. The variable definitions in the glossary explain this in more detail.">â</span></div><div id="co_revenue" style="height:400px"></div></div> 116 <div class="dashboard-card clean-card"><div class="card-header">Profit before tax by jurisdiction <span style="font-weight:400;color:#aaa;font-size:12px">· top 15</span></div><div id="co_profit" style="height:400px"></div></div> 117 </div> 118 <div style="height:25px"></div> 119 <div class="grid2"> 120 <div class="dashboard-card clean-card"><div class="card-header">Tax paid vs. tax accrued by jurisdiction <span style="font-weight:400;color:#aaa;font-size:12px">· top 15</span></div><div id="co_tax" style="height:400px"></div></div> 121 <div class="dashboard-card clean-card"><div class="card-header">Employees by jurisdiction <span style="font-weight:400;color:#aaa;font-size:12px">· top 15</span></div><div id="co_emp" style="height:400px"></div></div> 122 </div> 123 <div style="height:25px"></div> 124 <div class="dashboard-card clean-card"> 125 <div class="card-header">Profit per employee vs. effective tax rate</div> 126 <p class="section-subtitle" style="margin:2px 0 8px">Bubble size = profit before tax · tax havens in red · headquarter country in green</p> 127 <div id="co_bubble" style="height:440px"></div> 128 <p style="font-size:13px;color:#666;margin:14px 2px 0;line-height:1.55">This chart plots each country's <strong>profit per employee</strong> against its <strong>effective tax rate</strong> (tax accrued ÷ profit); bubble size is profit before tax. Comparing profit with a real production factor like employees can indicate profit shifting: a country with very high profit per employee <em>and</em> a low tax rate, especially a tax haven (red), points to profit booked out of proportion to the activity actually located there. <br><span style="color:#888"><strong>Notes.</strong> Only jurisdictions with positive profit and at least one employee are shown (profit per employee is undefined without employees); effective tax rates above 100% are excluded as outliers. Figures are in euros. Jurisdictions shown in red follow the tax-haven classification used in the profit-shifting literature, principally Tørsløv, Wier and Zucman (<em>The Missing Profits of Nations</em>, Review of Economic Studies, 2023), together with standard lists of low-tax jurisdictions and offshore financial centres; the label describes the jurisdiction, not the conduct of the company. Reports that aggregate small jurisdictions under 'Other' may understate haven presence, so these ratios are indicative, not definitive. <strong>A note on single-year rates.</strong>
128 Effective tax rates can move considerably from one year to the next because of timing differences, audit settlements and refunds, and where a jurisdiction's profit includes intra-group dividends the rate can appear lower than the taxes actually borne on the underlying activity. Research in accounting (Dyreng, Hanlon and Maydew, 2008) finds that single-year rates are weak predictors of a company's long-run tax rate, so comparisons across several years tend to give a more reliable picture.</span></p> 129 </div> 130 </div> 131 <div class="hr"><hr></div> 132 <div style="padding:40px 8% 80px"> 133 <h2 style="font-weight:800;margin-bottom:30px">Country-by-Country Report</h2> 134 <div class="dashboard-card clean-card" style="overflow-x:auto"><table class="cbcr" id="co_table"></table></div> 135 </div> 136</section> 137 138<section id="research" class="page"> 139 <div style="padding:80px 8%"> 140 <h1 style="font-weight:800;margin-bottom:10px">Research & Publications</h1> 141 <p style="font-size:17px;color:#666;max-width:700px;margin-bottom:50px">Research and publications built on the Public Country-by-Country Reports database, building knowledge on corporate tax transparency and accountability.</p> 142 <div id="pubs"></div> 143 </div> 144</section> 145 146<section id="licence" class="page"> 147 <div class="section-container"> 148<section class="licence"> 149 150 151 <h1>Licence & reuse</h1> 152 <p class="lede">Taxplorer is free for the public, journalists, researchers and non-profits. Businesses that use the data need a licence.</p> 153 154 <p> 155 <span class="badge">DATA · CC BY-NC-ND 4.0</span> 156 157 </p> 158 159 <h2>The data</h2> 160 <p> 161 The Taxplorer database, our harmonised compilation of public country-by-country reports, is made available under the 162 <a href="https://creativecommons.org/licenses/by-nc-nd/4.0/" rel="license">Creative Commons Attribution-NonCommercial-NoDerivatives 4.0</a> licence. 163 You may download, share and use it for non-commercial purposes, provided you credit 164 <strong>âEU Tax Observatory, Taxplorerâ</strong> and link back to this site. 165 </p> 166 <p> 167 The underlying figures are taken from reports published by the companies themselves. We claim rights only in the 168 collection, cleaning, harmonisation and structure of the database, not in the reported numbers. 169 </p> 170 <p> 171 So that the licence never blocks the uses this project exists for, we additionally permit, to everyone: 172 journalism, including by commercial media; academic research and teaching, including publishing figures and 173 results and depositing the extracts behind a publication where a journal requires it; and publishing analyses, 174 charts and rankings built on the data. What requires permission in every case is republishing the database 175 itself, or a substantial part of it, as a dataset or data service, whether free or paid. 176 </p> 177 178 <div class="split"> 179 <div> 180 <h3>Free, no need to ask</h3> 181 <ul> 182 <li>Journalists and media publishing in the public interest</li> 183 <li>Academic and student research, including publications</li> 184 <li>Non-profit, advocacy and civil-society organisations</li> 185 <li>Public bodies and international organisations</li> 186 <li>Personal, educational and hobby use</li> 187 </ul> 188 </div> 189 <div> 190 <h3>Needs a commercial licence</h3> 191 <ul> 192 <li>Products, services or platforms that include the data</li> 193 <li>Internal analysis, benchmarking or due diligence by a business</li> 194 <li>ESG, investment or risk research sold to clients</li> 195 <li>Consulting and advisory work delivered for a fee</li> 196 <li>Resale, redistribution or bundling with commercial datasets</li> 197 </ul> 198 </div> 199 </div> 200 201 <h2>Commercial use</h2> 202 <p> 203 If your organisation uses the data in the course of business, please contact us before doing so. 204 </p> 205 206 <div class="contact"> 207 <p style="margin:0">Commercial licences and questions: <a href="mailto:[email protected]">[email protected]</a></p> 208 </div> 209 210 <h2>Citing Taxplorer</h2> 211 <p> 212 Aliprandi, G., Borders, K., Gabriel, F., von Zedlitz, G. (2022): <em>Public Country-by-Country 213 Reports: a new database.</em> EU Tax Observatory. Retrieved from this site. 214 </p> 215 216</section> 217 </div> 218</section> 219 220 221<section id="data" class="page"> 222 <div style="padding:80px 8%"> 223 <div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:18px;flex-wrap:wrap;gap:14px"> 224 <h2 style="font-weight:800;margin:0">Analyse the raw database</h2> 225 <div style="display:flex;gap:12px;align-items:center"> 226 <button class="btn-download-nav" onclick="downloadData('xlsx')">Download Excel</button> 227 <button class="btn-download-secondary" onclick="downloadData('csv')">Download CSV</button> 228 </div> 229 </div> 230 <div class="caveat-box" style="margin:0 0 26px">Licensed <a rel="license" target="_blank" href="https://creativecommons.org/licenses/by-nc-nd/4.0/">CC BY-NC-ND 4.0</a>: free for non-commercial use, shared unchanged, with attribution “EU Tax Observatory, Taxplorer”. Journalism, research and publishing results built on the data are expressly permitted. Use by or for a business requires a commercial licence: <a href="/lice
230nce/" onclick="go('licence');return false">see terms</a> · <a href="mailto:[email protected]">[email protected]</a>.</div> 231 <div class="cite-box"> 232 <p style="margin:0 0 10px">This dataset contains country-by-country financial reports published by multinational enterprises. For a detailed description of the variables, methodology, and data collection process, please refer to the <a href="https://taxobservatory.world/publication/public-country-by-country-reports-a-new-dataset/" style="color:var(--navy);font-weight:700" target="_blank">data documentation</a>.</p> 233 <p style="margin:0;font-size:13px;color:#555"><strong>Citation: </strong>Aliprandi, G., Borders, K., Gabriel, F., von Zedlitz, G. (2022): <em>'Public Country-by-Country Reports: a new database.'</em> EU Tax Observatory.</p> 234 <p style="margin:12px 0 0;font-size:13px;color:#555"><strong>Help us improve the data: </strong>collecting, extracting and normalising hundreds of reports (many of them scanned tables in different languages and formats) is a substantial effort. We work hard to keep the data accurate and keep improving it. If a company or report is missing, or you notice an imprecision, please <a href="mailto:[email protected]" style="color:var(--navy);font-weight:700">write to us</a>. Suggestions and ideas are very welcome.</p> 235 </div> 236 <details class="glossary"><summary>What do these columns & the disclosure badge mean?</summary><div id="ds_glossary"></div></details> 237 <div class="data-toolbar"> 238 <input type="text" id="ds_search" placeholder="Search company or jurisdictionâ¦" oninput="dsPage=0;renderDataset()" style="flex:1;min-width:220px;font-weight:500"/> 239 <span id="ds_count" style="font-size:13px;color:#888;font-weight:700"></span> 240 <span class="data-version" style="font-size:12px;color:#aaa;font-weight:600"></span> 241 </div> 242 <div class="dashboard-card clean-card" style="overflow-x:auto"><table class="cbcr" id="ds_table"></table></div> 243 <div class="pager" id="ds_pager"></div> 244 </div> 245</section> 246 247<!-- The landing page shows the quiz, so this block is what tells a crawler, and a visitor who 248 scrolls, what sits behind it. It is generated by pipeline/5_deliverables/3_build_company_pages.py 249 (every figure is read from data.json) and it is NOT removed when the application boots: 250 showPage() only hides it on the other sections. It exists on "/" alone; the generator strips 251 it from the body it reuses for the section and company pages. --> 252 253 254 255<section id="methodology" class="page"> 256<section class="licence"> 257 <h1>How the database is built</h1> 258 <p class="lede">What happens between a company’s published report and the figures shown on this site.</p> 259 <svg viewBox="0 0 1020 145" role="img" aria-label="The five stages of the pipeline: collect, read, verify, standardise, check and publish. Each stage links to its section below." style="width:100%;height:auto;margin:6px 0 34px;font-family:'Manrope',sans-serif" class="pipe"> 260 <defs><marker id="ah" markerWidth="8" markerHeight="8" refX="6" refY="4" orient="auto"><path d="M0,0 L7,4 L0,8 z" fill="#021978"/></marker></defs> 261 <line x1="180" y1="67" x2="216" y2="67" stroke="#021978" stroke-width="1.6" marker-end="url(#ah)"/><line x1="388" y1="67" x2="424" y2="67" stroke="#021978" stroke-width="1.6" marker-end="url(#ah)"/><line x1="596" y1="67" x2="632" y2="67" stroke="#021978" stroke-width="1.6" marker-end="url(#ah)"/><line x1="804" y1="67" x2="840" y2="67" stroke="#021978" stroke-width="1.6" marker-end="url(#ah)"/> 262 <a href="/methodology/" onclick="var e=document.getElementById('m_collect');if(e){e.scrollIntoView({behavior:'smooth'});return false}"> 263 <circle cx="94" cy="18" r="14" fill="#B8BEDB"/> 264 <text x="94" y="23" text-anchor="middle" font-size="13" font-weight="800" fill="#021978">1</text> 265 <rect x="10" y="40" width="168" height="54" rx="14" fill="#f0f4ff" stroke="#B8BEDB" stroke-width="1.5"/> 266 <text x="94" y="72" text-anchor="middle" font-size="15" font-weight="700" fill="#021978">Collect</text> 267 <text x="94" y="116" text-anchor="middle" font-size="11" fill="#666">registers and</text> 268 <text x="94" y="131" text-anchor="middle" font-size="11" fill="#666">company websites</text> 269 </a> 270 <a href="/methodology/" onclick="var e=document.getElementById('m_read');if(e){e.scrollIntoView({behavior:'smooth'});return false}"> 271 <circle cx="302" cy="18" r="14" fill="#B8BEDB"/> 272 <text x="302" y="23" text-anchor="middle" font-size="13" font-weight="800" fill="#021978">2</text> 273 <rect x="218" y="40" width="168" height="54" rx="14" fill="#f0f4ff" stroke="#B8BEDB" stroke-width="1.5"/> 274 <text x="302" y="72" text-anchor="middle" font-size="15" font-weight="700" fill="#021978">Read</text> 275 <text x="302" y="116" text-anchor="middle" font-size="11" fill="#666">each table,</text> 276 <text x="302" y="131" text-anchor="middle" font-size="11" fill="#666">exactly as printed</text> 277 </a> 278 <a href="/methodology/" onclick="var e=document.getElementById('m_verify');if(e){e.scrollIntoView({behavior:'smooth'});return false}"> 279 <circle cx="510" cy="18" r="14" fill="#B8BEDB"/> 280 <text x="510" y="23" text-anchor="middle" font-size="13" font-weight="800" fill="#021978">3</text> 281 <rect x="426" y="40" width="168" height="54" rx="14" fill="#f0f4ff" stroke="#B8BEDB" stroke-width="1.5"/> 282 <text x="510" y="72" text-anchor="middle" font-size="15" font-weight="700" fill="#021978">Verify</text> 283 <text x="510" y="116" text-anchor="middle" font-size="11" fill="#666">every value against</text> 284 <text x="510" y="131" text-anchor="middle" font-size="11" fill="#666">the source document</text> 285 </a> 286 <a href="/methodology/" onclick="var e=document.getElementById('m_standardise');if(e){e.scrollIntoView({behavior:'smooth'});return false}"> 287 <circle cx="718" cy="18" r="14" fill="#B8BEDB"/> 288 <text x="718" y="23" text-anchor="middle" font-size="13" font-weight="800" fill="#021978">4</text> 289 <rect x="634" y="40" width="168" height="54" rx="14" fill="#f0f4ff" stroke="#B8BEDB" stroke-width="1.5"/> 290 <text x="718" y="72" text-anchor="middle" font-size="15" font-weight="700" fill="#021978">Standardise</text> 291 <text x="718" y="116" text-anchor="middle" font-size="11" fill="#666">names, codes, units,</text> 292 <text x="718" y="131" text-anchor="middle" font-size="11" fill="#666">euros, one sign rule</text> 293 </a> 294 <a href="/methodology/" onclick="var e=document.getElementById('m_publish');if(e){e.scrollIntoView({behavior:'smooth'});return false}"> 295 <circle cx="926" cy="18" r="14" fill="#B8BEDB"/> 296 <text x="926" y="23" text-anchor="middle" font-size="13" font-weight="800" fill="#021978">5</text> 297 <rect x="842" y="40" width="168" height="54" rx="14" fill="#f0f4ff" stroke="#B8BEDB" stroke-width="1.5"/> 298 <text x="926" y="72" text-anchor="middle" font-size="15" font-weight="700" fill="#021978">Check & publish</text> 299 <text x="926" y="116" text-anchor="middle" font-size="11" fill="#666">forty automated tests</text> 300 <text x="926" y="131" text-anchor="middle" font-size="11" fill="#666">on every release</text> 301 </a> 302</svg> 303 304 <h2>What the database contains</h2> 305 <p>The database collects public country-by-country reports, in which a multinational group disclose
305s, for each tax jurisdiction where it operates, its revenue, profit before tax, corporate income tax paid and accrued, and number of employees. Some of these reports are mandatory. The EU public country-by-country reporting directive, formally <a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021L2101" target="_blank" rel="noopener">Directive (EU) 2021/2101</a>, requires large multinationals active in the European Union to disclose this information for financial years starting on or after 22 June 2024. The rest are voluntary: most follow the tax transparency standard of the Global Reporting Initiative, known as <a href="https://www.globalreporting.org/standards/standards-development/topic-standard-for-tax-gri-207/" target="_blank" rel="noopener">GRI 207-4</a>, and some appear under national transparency rules, such as the Spanish law on non-financial information, <a href="https://www.boe.es/eli/es/l/2018/12/28/11" target="_blank" rel="noopener">Ley 11/2018</a>.</p> 306 <p>We do not cover the confidential country-by-country reports that large groups have filed with tax authorities since 2016 under the OECD’s rules against base erosion and profit shifting, known as <a href="https://www.oecd.org/en/topics/sub-issues/country-by-country-reporting.html" target="_blank" rel="noopener">BEPS Action 13</a>. They become public only when a company chooses to publish its report itself. Payments-to-governments disclosures, which the EU requires separately from oil, gas, mining and logging companies, follow a different regulation and are excluded as well.</p> 307 308 <h2 class="step" id="m_collect"><span class="stepnum">1</span>Collect: gathering the reports</h2> 309 <p>We look in two main places. Where publication is mandatory, we go to the official source: the business registers in which companies file their reports. For voluntary reports, we go to each company’s own website, its investor relations and sustainability pages, since that is where groups tend to put them. Because a disclosure may sit deep inside a long annual report, or behind a title in another language, our searches use a vocabulary of report titles, table captions and field labels collected from real reports in many languages: a report called Informe de transparencia fiscal is found as readily as one called Tax Report.</p> 310 <p>Every company and year we have examined is tracked in a coverage ledger. When nothing turns up, we record that outcome too. An absence from the database means we looked and found no public report, not that we assumed there was none. It cannot rule out a disclosure sitting somewhere we did not look.</p> 311 312 <h2 class="step" id="m_read"><span class="stepnum">2</span>Read: copying each table as printed</h2> 313 <p>Numbers are copied exactly as printed, in the currency and unit of the source document. Reports arrive in every format a company might choose:</p> 314 <ul> 315 <li>PDF documents, from clean digital files to scanned pages that only exist as images;</li> 316 <li>structured register filings in xHTML and inline XBRL;</li> 317 <li>ordinary web pages, saved as published;</li> 318 <li>spreadsheets, where a company releases its table as a file.</li> 319 </ul> 320 <p>Each format is read in the most reliable way it allows. A register filing tagged in inline XBRL, or a spreadsheet, is parsed by deterministic code, with no interpretation involved. For the rest, above all PDFs, whose tables come in countless layouts and languages, we use artificial intelligence. A blank or unreadable cell stays missing. We never substitute a zero and we never estimate.</p> 321 322 <h2 class="step" id="m_verify"><span class="stepnum">3</span>Verify: checking every number against its source</h2> 323 <p>Every value the AI reads is checked by code against the text of the document itself; anything that cannot be confirmed is flagged for human review rather than accepted. Each value is also linked to the file, page and table cell it was printed in, and the original documents are kept unchanged, so every figure can be traced back to its source at any time.</p> 324 325 <h2 class="step" id="m_standardise"><span class="stepnum">4</span>Standardise: making the reports comparable</h2> 326 <p>Companies name the same variables in many different ways and use different currencies and units. Six operations make the reports comparable:</p> 327 <ul> 328 <li>variable names, in whatever language, are mapped to a single vocabulary;</li> 329 <li>financial years are labelled by one rule: a year takes the calendar year in which it ends, unless it ends before June, in which case it takes the year before, so that a year running from April 2024 to March 2025 is labelled 2024;</li> 330 <li>jurisdiction names are mapped to standard three-letter country codes, and rows in which a report lumps several jurisdictions together keep an explicit ‘Other’ label instead of a guessed split;</li> 331 <li>the unit scale is read from the report’s own wording and confirmed a second time, because a scale mistake would multiply every amount by a thousand or a million;</li> 332 <li>amounts are converted to euros at official reference rates, mainly those of the European Central Bank;</li> 333 <li>tax figures follow one sign convention, tax paid positive and refunds negative, checked, where possible, against the group’s audited accounts.</li> 334 </ul> 335 336 <h2>What we add to the reports</h2> 337 <p>A few pieces of information are added alongside what the reports state:</p> 338 <ul> 339 <li>each group is assigned to one of twenty sectors, based on how the group describes itself and on official industry classifications, and every classification is recorded with its source; the sector describes the whole group, not any single subsidiary;</li> 340 <li>each group carries the country of its ultimate parent, the headquarters shown throughout the site;</li> 341 <li>the ultimate parent undertaking is identified for reports filed under the EU directive, which name it, but not for the other formats.</li> 342 <li>each group-scope report carries a <a href="/methodology/" onclick="var e=document.getElementById('m_score');if(e){e.scrollIntoView({behavior:'smooth'});return false}">transparency score</a>, defined below.</li> 343 </ul> 344 345 <h2 class="step" id="m_publish"><span class="stepnum">5</span>Check and publish: testing every release</h2> 346 <p>Before a release the whole database passes around forty automated tests. Among them:</p> 347 <ul> 348 <li>jurisdiction rows are reconciled with the totals the report states, where it states them;</li> 349 <li>we look for duplicates, the same report entering the database twice under different names;</li> 350 <li>each company’s figures are compared across its years, so that an implausible jump is reviewed before it is believed.</li> 351 </ul> 352 <p>Where the automatic check against the document text cannot run, the report is read twice, independently, and the two readings must agree. For selected groups we also check the reported totals against the group’s audited consolidated financial statements. Finally, before a new release replaces the previous one, the two are compared cell by cell. Every difference must have a known cause, a newly added report or a documented correction; an unexplained change stops the release.</p> 353
354 <div class="caveat-box"><strong>A note on interpretation.</strong> Reports drawn up under different standards are not directly comparable. An EU-format report breaks out the EU member states and a list of non-cooperative jurisdictions and may group the rest of the world together; a voluntary report often details every country. When the number of jurisdictions a company shows falls from one year to the next, the usual reason is a change of format, not of activity. Country-by-country revenue includes sales between entities of the same group, which consolidated accounts eliminate, so it can exceed the revenue in the group’s financial statements. Figures for the most recent year remain provisional while reports are still being collected.</div> 355 356 <div class="sep" role="presentation"></div> 357 358 <h2 class="step" id="m_score">The transparency score</h2> 359 <p>Alongside the reported values, each group-scope report carries a transparency score, designed to measure the extent to which a multinational discloses financial information across different jurisdictions. The score was developed for the EU Tax Observatory’s report <a href="https://taxobservatory.world/publication/advancing-corporate-tax-transparency/" target="_blank" rel="noopener">Advancing Corporate Tax Transparency</a> (Aliprandi and Borders, 2024). It is calculated from the disclosure of a set of predefined financial variables across jurisdictions, with higher scores indicating greater transparency: 0 is the lowest score and 100 the highest. The calculation follows the general formula:</p> 360 <svg viewBox="0 0 620 100" role="img" aria-label="Transparency Score equals the sum from i equal 1 to n of w i times the fraction: sum over j in J i of the absolute value of x i j, divided by the sum over j of the absolute value of x i j, times one hundred" style="display:block;margin:24px auto;max-width:480px;width:100%;height:auto;font-family:Georgia,'Times New Roman',serif;fill:#021978"> 361 <text x="0" y="58" font-size="19">Transparency Score</text> 362 <text x="180" y="58" font-size="19">=</text> 363 <text x="206" y="66" font-size="38">Σ</text> 364 <text x="219" y="24" font-size="12" text-anchor="middle" font-style="italic">n</text> 365 <text x="219" y="88" font-size="12" text-anchor="middle"><tspan font-style="italic">i</tspan> = 1</text> 366 <text x="248" y="58" font-size="19"><tspan font-style="italic">w</tspan><tspan font-style="italic" font-size="12" dy="4">i</tspan><tspan dy="-4"> ×</tspan></text> 367 <text x="392" y="40" font-size="16" text-anchor="middle"><tspan font-size="21">Σ</tspan><tspan font-size="10" dy="5"><tspan font-style="italic">j</tspan> ∈ <tspan font-style="italic">J</tspan><tspan font-size="8" dy="2" font-style="italic">i</tspan></tspan><tspan dy="-7" font-size="16"> |<tspan font-style="italic">x</tspan></tspan><tspan font-style="italic" font-size="10.5" dy="4">ij</tspan><tspan dy="-4" font-size="16">|</tspan></text> 368 <rect x="310" y="49" width="164" height="1.7"/> 369 <text x="392" y="82" font-size="16" text-anchor="middle"><tspan font-size="21">Σ</tspan><tspan font-size="10" dy="5"><tspan font-style="italic">j</tspan></tspan><tspan dy="-5" font-size="16"> |<tspan font-style="italic">x</tspan></tspan><tspan font-style="italic" font-size="10.5" dy="4">ij</tspan><tspan dy="-4" font-size="16">|</tspan></text> 370 <text x="486" y="58" font-size="19">× 100</text> 371</svg> 372 <p>where:</p> 373 <ul> 374 <li><em>n</em> is the number of financial variables, the ten of the OECD reporting standard;</li> 375 <li><em>w<sub>i</sub></em> is the weight assigned to the <em>i</em>-th financial variable; all variables are equally weighted, with <em>w<sub>i</sub></em> = 1/<em>n</em>;</li> 376 <li><em>J<sub>i</sub></em> is the set of jurisdictions for which the <em>i</em>-th financial variable is disclosed, excluding the aggregated categories;</li> 377 <li><em>x<sub>ij</sub></em> is the value of the <em>i</em>-th financial variable for jurisdiction <em>j</em>, in euros.</li> 378 </ul> 379 <p>A score of one hundred therefore describes a report that publishes, for every jurisdiction separately, the whole set of items that the OECD standard on country-by-country reporting (Action 13) requires groups to file confidentially with tax authorities. That confidential template, made public in full and with no jurisdiction grouped into a residual, is the reference point the scale is built on.
379</p> 380 <p>Three rules make the score careful with missing information. A variable the report does not disclose contributes zero, and is never estimated. Absolute values are used, since a disclosed loss locates activity exactly as a disclosed profit does. And the score is computed only for reports whose scope is the whole group: for partial filings, such as a subsidiary publishing without group data, the group share cannot be calculated, and the score is left empty rather than set to zero. An empty score means the calculation is impossible; a zero means a group-wide report that locates nothing at country level.</p> 381 <p>Whether a report covers the whole group is established from what the report says about itself, as much as from its figures. Filings frequently state their own perimeter: that they cover the entities of a group whose management and tax information is accessible from one member state, that the parent did not provide group data within the filing deadline, or that the group’s own report is published elsewhere. Those statements are read from the document and recorded with the passage they come from. Where a report says nothing about its scope, the figures are used instead: a report naming a single jurisdiction with no aggregated line, or whose rows fall short of the total it prints itself, does not describe the whole group.</p> 382 <p><strong>How to read a low score.</strong> The score describes the document, not the company. It measures how much of a group’s activity is attributed to named countries rather than to an aggregate, and that depends first of all on the format the report follows. A report filed under the EU directive breaks out the member states and the jurisdictions on the European list of non-cooperative territories, and is permitted to group everything else into a single residual line. A worldwide group filing in that format therefore scores low even though it discloses exactly what the law requires, while a voluntary report that itemises every country in which the group operates scores higher. Apple’s 2025 filing is the clearest illustration: it scores 18 on this scale and complies fully with the directive it was filed under. A low score describes the reporting format, not the company. The scale is benchmarked on the OECD template, which no public disclosure law requires, so a group that meets the EU directive in full still does not reach one hundred. A low score is therefore not a finding of non-compliance.</p> 383 <p><strong>The badge.</strong> Each report carries a short label showing where it falls on this scale, with the percentage beside it. Hovering over the label explains what the figure means for that report, and names the regime the report was filed under, because the same percentage carries a different meaning under a rulebook that permits aggregation than under a voluntary report whose author chose its own perimeter.</p> 384 <div class="tablewrap"><table class="ts-bands"> 385 <thead><tr><th>Label</th><th>What the report discloses</th></tr></thead> 386 <tbody><tr><td><span class="ts-swatch" style="background:#021978;color:#fff">80–100% · Very High</span></td><td>nearly the whole template is broken out jurisdiction by jurisdiction</td></tr><tr><td><span class="ts-swatch" style="background:#2c46a8;color:#fff">60–79% · High</span></td><td>most of the template is broken out jurisdiction by jurisdiction</td></tr><tr><td><span class="ts-swatch" style="background:#5a70c6;color:#fff">40–59% · Medium</span></td><td>about half is grouped into an aggregated line instead</td></tr><tr><td><span class="ts-swatch" style="background:#8f9dd8;color:#021978">20–39% · Low</span></td><td>most of the group’s activity sits in an aggregated line</td></tr><tr><td><span class="ts-swatch" style="background:#B8BEDB;color:#021978">Under 20% · Minimal</span></td><td>almost everything is grouped into a single aggregated line</td></tr> 387 <tr><td><span class="ts-swatch ts-scope">Partial coverage of the group</span></td><td>the report does not cover the whole group, so the level of country detail cannot be measured. It is usually a filing published by one subsidiary, or a report covering a single member state</td></tr> 388 </tbody></table></div> 389 390 391 <div class="sep" role="presentation"></div> 392 393 <h2>Corrections</h2> 394 <p>The database is updated regularly and errors are fixed as they surface. If you spot an imprecision, or a report we have missed, write to <a href="mailto:[email protected]">[email protected]</a>. When a company reissues or corrects a report, the newer document replaces the older one.</p> 395 396 <p class="fine">Taxplorer is developed within the EU Tax Observatory. If you use the data, please cite: Aliprandi, G., Borders, K., Gabriel, F., von Zedlitz, G. (2022): “Public Country-by-Country Reports: a new database”, EU Tax Observatory.</p> 397</section> 398</section> 399 400<footer class="footer"> 401 <div class="cols"> 402 <div> 403 <p class="footer-heading">Get in touch</p> 404 <p class="footer-text">
404Have feedback, suggestions, or a company we've missed? <a class="footer-link" href="mailto:[email protected]">Write to us</a>. Ideas are very welcome, and do let us know of any imprecision you spot in the data.</p> 405 </div> 406 <div> 407 <p class="footer-heading">Contributors</p> 408 <p class="footer-text">Taxplorer was developed by <a class="footer-link" href="https://giulialiprandi.com" target="_blank" rel="noopener">Giulia Aliprandi</a> with the precious help of Gerrit von Zedlitz, Francisco Gabriel, Kane Borders, Teona Cretu and Vytas Valuta over the past years. This project also largely benefited from the help of volunteers of <a class="footer-link" href="https://dataforgood.fr/" target="_blank" rel="noopener">Data for Good</a>. Design by Darlène Florentiny.</p> 409 </div> 410 <div> 411 <p class="footer-heading">Funding</p> 412 <p class="footer-text">This project has received funding from the European Union with the EUTAX_GAP and the Meliore Foundation.<br>The views and opinions expressed are those of the authors and do not necessarily reflect those of the European Union.</p> 413 </div> 414 </div> 415</footer> 416
417<script src="app.js?v=09266bf6b0"></script>
417 418 419<!-- ============================ GAME ============================ -->
420<script src="quiz.js?v=9d4c8a10fe"></script>
420 421 422</body> 423</html>
Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.