Background: Following the global initiative to curb base erosion and profit shifting, South Africa introduced Country-by-Country (CbC) reporting standards for South African multinational groups with an effective date of 1 January 2016.

Aim: The study aims to develop and analyse indicators to investigate the impact of CbC reporting on the effective tax rate of South African multinational groups.

Setting: The research focused on a selection of Johannesburg Stock Exchange (JSE)-listed companies, using financial data retrieved from the IRESS Expert database.

Methods:Descriptive analyses were conducted on five developed measurable indicators. These indicators comprise the analysis of the average ETR of multinational groups through various approaches.

Results: A comparison of the average consolidated effective tax rate (ETR) between multinational and non-multinational groups found a higher ETR for the multinational groups. The average consolidated ETR of multinational groups with a filing obligation was significantly higher than the average consolidated ETR of multinational groups without such an obligation. A comparison was conducted on the average consolidated ETR of multinational groups with a filing obligation between two stages, namely pre- and post-CbC reporting implementation. The results of this comparison revealed a highly significant increase in the average consolidated ETR of multinational groups post-CbC implementation as opposed to the ETR pre-implementation. No significant difference was found between the average consolidated ETR of multinational groups with at least one affiliate in a tax haven, as compared to those without. A comparison of the average foreign unconsolidated ETR found a significantly lower average foreign ETR for multinational groups than the consolidated overall ETR of multinational groups. In line with the study’s earlier result, namely a higher consolidated ETR for multinational groups with a filing obligation compared to their counterparts with no filing obligation, the foreign ETR of multinational groups with a CbC filing obligation was found to be significantly higher than the foreign ETR of those without a filing obligation. Similarly, the foreign ETR of multinational groups was significantly higher in the years post-CbC reporting implementation, as compared to the foreign ETR pre-implementation.

Conclusion: Based on the study’s findings that reveal a general increase in the average consolidated ETR per specific indicators, a possible explanation for such findings may point to CbC reporting requirements.

背景：在遏制税基侵蚀和利润转移的全球倡议之后，南非为南非跨国集团引入了国别 (CbC) 报告标准，生效日期为 2016 年 1 月 1 日。

目的：该研究旨在制定和分析指标，以调查国别报告对南非跨国集团有效税率的影响。

设置：该研究的重点是选定的约翰内斯堡证券交易所 (JSE) 上市公司，使用从 IRESS 专家数据库中检索到的财务数据。

方法：对五个开发的可衡量指标进行描述性分析。这些指标包括通过各种方法对跨国集团的平均 ETR 进行分析。

结果：跨国集团和非跨国集团之间的平均综合有效税率 (ETR) 的比较发现跨国集团的 ETR 更高。有申报义务的跨国集团的平均综合 ETR 明显高于没有申报义务的跨国集团的平均综合 ETR。对具有申报义务的跨国集团的平均合并 ETR 进行了比较，即在 CbC 报告实施前和实施后两个阶段。该比较的结果显示，与 ETR 实施前相比，跨国集团在 CbC 实施后的平均综合 ETR 显着增加。与没有关联公司的跨国集团相比，在避税天堂拥有至少一个关联公司的跨国集团的平均综合 ETR 之间没有显着差异。对平均外国未合并 ETR 的比较发现，跨国集团的平均外国 ETR 显着低于跨国集团合并后的整体 ETR。与该研究的早期结果一致，即与没有申报义务的同行相比，有申报义务的跨国集团的综合 ETR 更高，发现具有国别申报义务的跨国集团的外国 ETR 显着高于外国 ETR那些没有备案义务的人。同样，跨国集团的外国 ETR 在 CbC 报告实施后的几年内显着提高，

结论：根据研究结果显示，每个特定指标的平均综合 ETR 普遍增加，对此类结果的可能解释可能指向 CbC 报告要求。