Session 1.4. Tax policy

Forum presentations

• Background on the Policy Framework for Investment and the User's Toolkit, OECD Secretariat
• Policy Framework for Investment: User’s Toolkit - Tax Policy, Investment Reform Index, W. Steven Clark, OECD Centre for Tax Policy and Administration
• Many are called, few are chosen: The dilemma of taxing SMEs and the costs of taxing them less, Alan Carter, HM Revenue and Customs, United Kingdom
• SME taxation: Good practice and Guidelines for Design, Sebastian James, FIAS
• The Role of Tax Treaties, Hugh J. Ault, OECD Centre for Tax Policy and Administration

OECD documentation

• OECD (2008). Policy Framework for Investment: A User’s Toolkit - About the Toolkit
• OECD (2008). Policy Framework for Investment: A User’s Toolkit - Draft User Guidance for the PFI Tax Policy Chapter
• Tax Component of the OECD Investment Reform Index, W. Steven Clark, OECD
• Assessing the FDI response to tax reform and tax-planning, W. Steven Clark, OECD
• OECD (2007). Tax Effects on Foreign Direct Investment: Recent Evidence and Policy Analysis, OECD Tax Policy Studies No. 17
• OECD (2006). Policy Framework for Investment
• OECD (2006). Policy Framework for Investment: A Review of Good Practices, “Tax Policy” (Chapter 5)
• OECD (2005). Model Tax Convention on Income and on Capital