[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

Updated by provider on November 25, 2025 (10:04 AM).

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Reference area [REF_​AREA] (49)
Counterpart area [COUNTERPART_​AREA] (154)
Frequency of observation [FREQ] (1)
Measure [MEASURE] (27)
Unit of measure [UNIT_​MEASURE] (4)
Statistical operation [STATISTICAL_​OPERATION] (1)
Aggregation type [AGGREGATION_​TYPE] (1)
Profit grouped by [PROFIT_​GROUPING] (1)
Effective tax rate grouped by [EFFECTIVE_​TAX_​RATE] (11)
MNE Size grouped by [MNE_​SIZE] (1)

This dataset has 37,012 series:

[ARE.W.A.ACT_​ADMIN.EST._​Z.TRSUB._​Z.NEGATIVE_​PROFIT._​Z] United Arab Emirates – World – Annual – Administrative, management or support services business activity – Establishments – Not applicable – Aggregate totals by tax rate of MNE sub-groups – Not applicable – Negative or zero profits – Not applicable
from
2021=271
to
2022=243
min:
243
max:
271
avg:
257
σ:
14
[ARE.W.A.ACT_​ADMIN.EST._​Z.TRSUB._​Z.NEGATIVE_​TAX_​ACCRUED._​Z] United Arab Emirates – World – Annual – Administrative, management or support services business activity – Establishments – Not applicable – Aggregate totals by tax rate of MNE sub-groups – Not applicable – Negative income tax accrued – Not applicable
from
2021=22
to
2022=22
min:
22
max:
22
avg:
22
σ:
0
[ARE.W.A.ACT_​ADMIN.EST._​Z.TRSUB._​Z.RATE_​0-15._​Z] United Arab Emirates – World – Annual – Administrative, management or support services business activity – Establishments – Not applicable – Aggregate totals by tax rate of MNE sub-groups – Not applicable – Tax rate equal to or greater than 0% or less than 15% – Not applicable
from
2021=314
to
2022=365
min:
314
max:
365
avg:
339.5
σ:
25.5
[ARE.W.A.ACT_​ADMIN.EST._​Z.TRSUB._​Z.RATE_​15._​Z] United Arab Emirates – World – Annual – Administrative, management or support services business activity – Establishments – Not applicable – Aggregate totals by tax rate of MNE sub-groups – Not applicable – Tax rate equal to or greater than 15% – Not applicable
from
2021=59
to
2022=171
min:
59
max:
171
avg:
115
σ:
56
[ARE.W.A.ACT_​DOR.EST._​Z.TRSUB._​Z.NEGATIVE_​PROFIT._​Z] United Arab Emirates – World – Annual – Dormant business activity – Establishments – Not applicable – Aggregate totals by tax rate of MNE sub-groups – Not applicable – Negative or zero profits – Not applicable
from
2021=490
to
2022=535
min:
490
max:
535
avg:
512.5
σ:
22.5
[ARE.W.A.ACT_​DOR.EST._​Z.TRSUB._​Z.NEGATIVE_​TAX_​ACCRUED._​Z] United Arab Emirates – World – Annual – Dormant business activity – Establishments – Not applicable – Aggregate totals by tax rate of MNE sub-groups – Not applicable – Negative income tax accrued – Not applicable
from
2021=14
to
2022=21
min:
14
max:
21
avg:
17.5
σ:
3.5
[ARE.W.A.ACT_​DOR.EST._​Z.TRSUB._​Z.RATE_​0-15._​Z] United Arab Emirates – World – Annual – Dormant business activity – Establishments – Not applicable – Aggregate totals by tax rate of MNE sub-groups – Not applicable – Tax rate equal to or greater than 0% or less than 15% – Not applicable
from
2021=648
to
2022=882
min:
648
max:
882
avg:
765
σ:
117
[ARE.W.A.ACT_​DOR.EST._​Z.TRSUB._​Z.RATE_​15._​Z] United Arab Emirates – World – Annual – Dormant business activity – Establishments – Not applicable – Aggregate totals by tax rate of MNE sub-groups – Not applicable – Tax rate equal to or greater than 15% – Not applicable
from
2021=93
to
2022=196
min:
93
max:
196
avg:
144.5
σ:
51.5
[ARE.W.A.ACT_​FIN.EST._​Z.TRSUB._​Z.NEGATIVE_​PROFIT._​Z] United Arab Emirates – World – Annual – Regulated financial services business activity – Establishments – Not applicable – Aggregate totals by tax rate of MNE sub-groups – Not applicable – Negative or zero profits – Not applicable
from
2021=32
to
2022=25
min:
25
max:
32
avg:
28.5
σ:
3.5
[ARE.W.A.ACT_​FIN.EST._​Z.TRSUB._​Z.NEGATIVE_​TAX_​ACCRUED._​Z] United Arab Emirates – World – Annual – Regulated financial services business activity – Establishments – Not applicable – Aggregate totals by tax rate of MNE sub-groups – Not applicable – Negative income tax accrued – Not applicable
from
2021=2
to
2022=3
min:
2
max:
3
avg:
2.5
σ:
0.5