현금유효법인세율(이하 CASH ETR)은 기업이 실제로 납부하는 법인세 납부액을 법인세차감전순이익으로 나누어 계산한다.
Cash effective corporate tax rate (hereinafter, referred to as CASH ETR) is calculated by dividing the amount of corporate tax paid by a company by the net income before corporate tax.