Publications & Documents


  • 28-October-2015

    English

    New Approaches to SME and Entrepreneurship Financing - Broadening the Range of Instruments

    Bank lending is the most common source of external finance for many SMEs and entrepreneurs, yet has proven challenging to newer, innovative and fast growing companies, as well as to those undertaking important transitions in their activities or seeking to de-leverage and improve their capital structures.

    This report maps a broad range of external financing techniques to address diverse needs in varying circumstances, including asset-based finance, alternative debt, hybrid instruments, and equity instruments. It further highlights key enabling factors for their development, discusses major market trends and obstacles to SME uptake, and suggests some key areas of policy action to overcome challenges to market development.

  • 16-October-2015

    English

    Russian Federation: Key Issues and Policies

    This publication examines the major policy challenges, achievements and next steps for the creation of a more entrepreneurial population and a stronger SME sector in the Russian Federation, which are critical to the country’s economic growth and diversification. Despite less regulatory burdens and more subsidy financing for start-ups, production modernisation, innovation and exporting, framework conditions need to be improved in areas such as the rule of law, commercialising science and improving entrepreneurial skills and education. Gaps in SME and entrepreneurship programmes also need to be filled, such as through new initiatives for high-growth firms and large firm-SME linkages. Strengthening business development services infrastructure and improving access to finance are further important challenges. All these improvements will need to be spread across the regions of the Russian Federation if national objectives for growth and balanced spatial development are to be met.

  • 5-October-2015

    English

    OECD-G20 Global Forum on International Investment

    Istanbul, 5 October 2015: Organised back-to-back with the G20 meeting of Trade Ministers, the global forum will discuss the state of international investment policies, identify possible impediments, and explore policy options in support of a more coherent and cohesive trade and investment regime.

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  • 1-October-2015

    English

    Roundtable on Due Diligence in the Garment and Footwear Supply Chain

    This roundtable will gather business, government, civil society and workers to discuss the application of due diligence in the garment and footwear supply chain in harmony with the OECD Guidelines for Multinational Enterprises.

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  • 8-septembre-2015

    Français

    Lignes directrices pour l'investissement dans une infrastructure énergétique propre - Faciliter l'accès aux énergies propres en faveur du développement et de la croissance verte

    Cette publication fournit aux gouvernements des conseils sur les options politiques qui sont disponibles pour tirer le meilleur parti des opportunités d'investissement privé dans une infrastructures énergétique propre, appuyant sur l'expertise des communautés du climat et de l'investissement, entre autres. Elle propose aux décideurs une liste de questions à prendre en considération, notamment dans les domaines suivants : politique d’investissement, promotion et facilitation de l’investissement, politique de la concurrence, marchés financiers et gouvernance publique. D' autres questions transversales sont également abordées, comme la coopération régionale et le commerce international pour les investissements dans les énergies propres.

  • 4-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.

  • 11-August-2015

    English

    OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas

    The Guidance provides recommendations for responsible mineral supply chains to help companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices.

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  • 7-August-2015

    English

    Implementing new international standards for compiling FDI statistics

    In 2014, many countries implemented the latest international guidelines for compiling FDI statistics. The new standards have resulted in significant changes in FDI statistics, including new measures of FDI at the global level.

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  • 5-août-2015

    Français

    Les taux de création d’entreprises continuent de se redresser mais restent relativement faibles dans la zone euro

    Les taux de création d’entreprises sont en augmentation depuis la crise dans les pays de l’OCDE – en particulier en Australie et au Royaume Uni – mais ils demeurent inférieurs à leurs niveaux d’avant 2008 dans de nombreuses économies de la zone euro.

    Documents connexes
  • 3-August-2015

    English

    When businesses are bad, who you gonna call?

    Most businesses are good. They pay their taxes, they create employment, they abide by the laws, and they generally contribute to the societies in which they operate. But what can be done when businesses behave badly? This blog discusses the National Contact Points, the unique grievance mechanism of the OECD Guidelines for Multinational Enterprises, and how could be improved to better fulfill their potential.

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