Latest Documents


  • 6-February-2017

    English

    Debt and tax planning by multinationals

    Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location.

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  • 6-February-2017

    English

    Anti-avoidance rules against international tax planning: A classification

    This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.

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  • 6-February-2017

    English

    Tax planning by multinational firms: Firm-level evidence from a cross-country database

    This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).

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  • 6-February-2017

    English

    International tax planning and fixed investment

    This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions.

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  • 6-February-2017

    English

    Innovation, patent location and tax planning by multinationals

    This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10.

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  • 11-January-2017

    English

    Malaysia’s economic success story and challenges

    Malaysia has sustained over four decades of rapid, inclusive growth, reducing its dependence on agriculture and commodity exports to become a more diversified, modern and open economy.

  • 11-January-2017

    English

    Fostering inclusive growth in Malaysia

    Malaysia has followed a comparatively equitable development path, largely eliminating absolute poverty and greatly reduced ethnic inequality.

  • 11-January-2017

    English, PDF, 2,505kb

    Fostering inclusive growth in Malaysia

    Malaysia has followed a comparatively equitable development path, largely eliminating absolute poverty and greatly reduced ethnic inequality.

  • 11-January-2017

    English, PDF, 3,687kb

    Malaysia’s economic success story and challenges

    Malaysia has sustained over four decades of rapid, inclusive growth, reducing its dependence on agriculture and commodity exports to become a more diversified, modern and open economy.

  • 22-December-2016

    English

    Enhancing public sector efficiency and effectiveness in the Czech Republic

    Spending on public administration itself is relatively low and so are indicators of its performance.

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