Publications & Documents


  • 7-September-2015

    English

    Capital flows and the OECD Code of Liberalisation of Capital Movements

    The Capital Movements Code provides a balanced framework for capital account openness. It is the only multilateral legal instrument with comprehensive coverage of capital movements. This includes inflows and outflows, long-term and short-term operations.

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  • 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, 168kb

    Cooperation on approaches to macro-prudential and capital flow management measures: Update by the IMF and the OECD

    Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this document provides an update on progress in cooperation on respective approaches to measures that are both macro-prudential measures (MPMs) and capital flow management measures (CFMs).

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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.

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  • 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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  • 22-juillet-2015

    Français

    Podium : La République tchèque et la quatrième révolution industrielle

    La République tchèque se distingue depuis longtemps par sa capacité d’innovation et sa créativité. Après tout, elle est la patrie de l’écrivain Karel Čapek, qui a inventé le mot « robot » en 1921. Soixante-dix ans plus tard, Jan et Zdenak Sverak définissaient la créativité tchèque dans leur film L’École élémentaire, nominé aux Oscars, à travers le personnage du bricoleur sachant tout faire, tout réparer.

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  • 21-July-2015

    English

    Meeting on the Investment Policy Framework for the Southern African Development Community

    The Southern African Development Community (SADC) partnered with the OECD in 2013 to create an Investment Policy Framework (IPF) specific to the SADC region. The framework is now been finalised and this meeting set the implementation priorities for SADC member states over the coming months.

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  • 17-juillet-2015

    Français

    Pallier la pénurie d'entrepreneurs 2014 - Politiques d'entrepreneuriat inclusif en Europe

    Pallier la pénurie d'entrepreneurs 2014 est la seconde édition de la série de rapports annuels qui fournissent des données et une analyse des politiques sur l’entreprenariat inclusif, et de ses obstacles, ciblés sur les groupes sociaux à travers les pays de l’Union européenne. L’entreprenariat inclusif implique le marché des start-ups et le travail indépendant qui contribuent à la croissance économique et à l’inclusion sociale – notamment pour les jeunes, les femmes, les seniors, les immigrés et les chômeurs. En plus d’inspirer les pratiques pour les politiques publics, cette publication contient des chapitres thématiques spéciaux sur l’entreprenariat des minorités ethniques,  des systèmes de sécurité sociale pro-entreprenariat et du soutien de l’entreprenariat pour les chômeurs.

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