This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour of a special tax treatment for small enterprises. On the one hand, however, the evidence that SMEs suffer severe financing constraints is not overwhelming; on the other hand, tax relief
Serious Economic Crime
« Les États ont conclu plus de 700 accords d’échange de renseignements fiscaux. Cela a déjà rapporté 14 milliards EUR de recettes supplémentaires provenant de plus de 100 000 contribuables fortunés qui avaient dissimulé leurs actifs dans des centres extraterritoriaux, et ce n’est qu’un début »
Economic crime today is increasingly complex in nature and international in scope. To combat this threat effectively and bring justice to the victims of fraud and corruption, countries need to work in partnership with their counterparts on the world stage, as well as co-ordinate their activities with agencies closer to home. The purpose of this report is to give board-level readers in the UK and international businesses informed
We no longer talk about commitments to change; today, we are making change happen. We are implementing the now universally accepted international standard of transparency and exchange of information, said OECD Secretary-General.
Face aux taux de chômage élevés induits par la crise économique et financière, les pouvoirs publics s’évertuent à créer des emplois.
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The report provides both a broad overview of the effects of taxation on employment as well as a detailed analysis of selected issues.
Officials from revenue bodies, the banking sector and OECD met in Rome on 10-11 October to discuss ways to enhance the relationship between tax administrations and the banking industry and thus improve tax compliance.
How do taxes affect the level of employment? What reforms can reduce unemployment and increase labour force participation? These questions are answered in OECD Tax Policy Study No. 21: Taxation and Employment.
English, , 189kb
Task Force Sub group on Transfer Pricing 19 Sept 11 Meeting: Agenda