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Profit Shifting Observatory Profit shifting & base erosion — OECD CbCR data FR
LIVE · real data
Footprint of South African multinationals across Africa
South Africa is the only African headquarter jurisdiction that publishes full country-by-country CbCR detail per host country. For each host country we compare the share of profit South-African groups book there with the share of their workforce located there. A positive gap = more profit than real activity: a risk signal for profit shifting, not proof.
Comparison — 16 African countries, all reporting groups
CbCR aggregates for all multinationals combined (Table I). The effective tax rate (ETR) and the related-party revenue share are shown only for countries with a sufficient sample (≥ 20 reporting groups, profit ≥ USD 50M). The others are listed but dimmed: the data exists but the aggregate is too fragile.
Method, limits & sources
What is computed, how, and above all what this data cannot be used to claim.