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  • 31-January-2019

    English, PDF, 461kb

    OECD Background Study on Quality Infrastructure for Connectivity Enhancement

    Connectivity has become a defining feature of the modern economy and one of the significant trends of the 21st century. This is reflected in the increasing demand for resources to be invested in linking communities, economies and countries.

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  • 31-January-2019

    English, PDF, 788kb

    OECD G20 Paper - Adaptation and resilient infrastructure

    Climate change adaptation is fundamental for building resilient socio-economic and ecological systems. It is an important part of efforts to implement not only the Paris Agreement and Sendai Framework for Disaster Risk Reduction, but also the 2030 Agenda for Sustainable Development.

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  • 31-January-2019

    English, PDF, 1,160kb

    OECD G20 Paper - Resource Efficiency and Marine Plastics

    Recent decades have seen unprecedented growth in demand for natural resources and the materials derived from them. Around 80 billion tonnes of minerals, fossil fuels, and biomass were fed into the global economy in 2015 and, in the absence of policy action, this will increase with ongoing population growth and improving standards of living.

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  • 30-July-2018

    English, PDF, 1,080kb

    Tax policies for inclusive growth in a changing world

    OECD report to G20 Finance Ministers and Central Bank Governors - July 2018. This paper highlights reforms to adapt tax systems to globalisation and technological change, particularly with respect to the changing world of work.

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  • 9-October-2015

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  • 5-October-2015

    English

  • 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-October-2014

    English

    BEPS 2015 Final Reports

    The OECD Committee on Fiscal Affairs (CFA), bringing together 44 countries on an equal footing (all OECD members, OECD accession countries, and G20 countries), has adopted a final set of deliverables described in the Action Plan.

  • 16-September-2014

    English

    BEPS 2014 Deliverables

    The OECD Committee on Fiscal Affairs (CFA), bringing together 44 countries on an equal footing (all OECD members, OECD accession countries, and G20 countries), has adopted a first set of seven deliverables described in the Action Plan and due in 2014.

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  • 21-July-2014

    English

    Standard for Automatic Exchange of Financial Account Information in Tax Matters

    The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014. This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions of the Model Competent Authority Agreement, the technical modalities and a wider approach to the Common Reporting Standard.
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