Addressing Base Erosion and Profit Shifting


Book Description

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.







OECD Investment Policy Reviews: Egypt 2020


Book Description

This review uses the OECD Policy Framework for Investment to provide an assessment of the investment climate in Egypt and to discuss the challenges and opportunities faced by the government of Egypt in its reform efforts.







OECD Tax Policy Studies Taxation and Employment


Book Description

This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.




OECD Economic Surveys: Slovenia 2011


Book Description

OECD's 2011 survey of Slovenia's economy. This edition includes chapters covering the aftermath of the crisis, improving educational outcomes, and foreign investment, governance and economic performance.




OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation


Book Description

This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.




OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations


Book Description

This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.




Economic Policy Reforms 2009 Going for Growth


Book Description

Going for Growth 2009 highlights the most appropriate structural reforms to pursue to improve performance, takes stock of recent progress in implementing structural policy reforms and identifies five policy priorities for each OECD country that could lift economic growth in the long run.