The OECD Corporate Tax Statistics, Second Edition, published this year reveals interesting trends, including the results of the anonymized and aggregated Country-by-Country (CbC) data which includes statistics from 26 countries for the 2016 tax year.
Tax administrations are moving toward more data analysis as an audit tool, and multinationals should be aware of this data which is used as a risk assessment tool, among others.
https://www.oecd.org/tax/tax-policy/corporate-tax-statistics-database.htm
Strategizing Multinational Tax Risks 
Leave a Reply