Publications & Documents


  • 5-September-2015

    English

    Taxation of SMEs in OECD and G20 Countries

    Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.

  • 5-September-2015

    English

    Tax systems to support creation and success of Small and Medium-Sized Enterprises (SMEs)

    SMEs form the vast majority of businesses in most countries and contribute strongly to employment and economic growth, but they face particular challenges, particularly as concerns access to finance. Governments have a range of policy levers, including tax policies, that can and should be used to support the growth and development of SMEs, according to a new OECD report.

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  • 5-September-2015

    English, PDF, 3,712kb

    OECD Secretary-General's tax report to G20 Finance Ministers and Central Bank Governors (September 2015)

    This reports consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency through information exchange; and (C) Tax Policy. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 5-September-2015

    English

    G20 Ankara: Meeting of Finance Ministers and Central Bank Governors - Remarks at session on international tax issues

    In four weeks when we meet again in Lima, I will deliver the full package of 15 measures to address Base Erosion and Profit Shifting - BEPS. The project is a vivid example of how the G20 in partnership with the OECD has been able to balance the necessity of tax sovereignty with the realities of a globalised economy and rapidly changing business models.

  • 3-September-2015

    English, PDF, 704kb

    Fiscal Policy and Growth: Why, What and How?

    IMF/OECD Note for G20 meeting in Ankara, 2-6 September 2015

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  • 3-September-2015

    English

    Webcast 7: An update on the BEPS Project

    Senior members of the OECD's Centre for Tax Policy and Administration (CTPA) commented on the progress report on the BEPS deliverables, Developing countries’ engagement and input, upcoming discussion drafts and public consultations, and provided a schedule for the release of the finalised BEPS package.

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  • 2-septembre-2015

    Français

    Réduire les inégalités et la pauvreté au Portugal

    Le Portugal est l’un des pays d’Europe où la distribution des revenus est la plus inégalitaire, et les niveaux de pauvreté y sont élevés. La crise économique a mis fin à une baisse progressive de longue durée à la fois des inégalités et de la pauvreté, et le nombre de ménages pauvres s’accroît, les enfants et les jeunes étant particulièrement touchés. Le chômage est l’une des principales raisons du recul des revenus des ménages.

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  • 1-September-2015

    English

    OECD Tax Database

    Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

  • 21-août-2015

    Français

    Améliorer l’efficience du secteur public pour une croissance plus inclusive en Lettonie

    Ce document de travail explore des pistes pour améliorer l’efficience du secteur public en Lettonie, une économie en rattrapage et vieillissante où les besoins de dépenses restent importants.

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  • 19-August-2015

    English

    Revenue Statistics in Asian Countries 2015 - Trends in Indonesia, Malaysia and the Philippines

    Revenue Statistics in Asian Countries is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Malaysia, the Philippines, Korea and Japan. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies. A special feature in this edition provides country profiles on recent tax administration and related reforms in Indonesia, Malaysia and the Philippines.

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