Publications & Documents


  • 10-September-2015

    English

    Promoting inclusive business through responsible business. Part 2 – Shared value and community-based development

    The private sector plays an important role in economic development. However to be beneficial to local populations, business must act responsibly. Part 2 of this blog focuses on how community engagement can help business achieve this, in harmony with the OECD Guidelines for Multinational Enterprises, and reinforce the link between responsible business and inclusive growth.

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  • 9-September-2015

    English

    Promoting inclusive business through responsible business. Part 1 – Outsource production not responsibility

    The private sector plays an important role in economic development. However to be beneficial to local populations, business must act responsibly. Part 1 of this blog discusses how business can do this, as laid out in the OECD Guidelines for Multinational Enterprises, and make a positive contribution to economic, environmental and social progress with a view to achieving sustainable development.

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  • 7-September-2015

    English

    Policy Framework for Investment - Pocket Edition 2015

    The Policy Framework for Investment (PFI) is a comprehensive and systematic tool for improving investment conditions. The pocket edition of the PFI contains the full text of the 2015 update minus the supplemental questions and reference lists. Find the integral text and other tools online at www.oecd.org/investment/pfi.htm

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  • 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-August-2015

    English

    Business start-up rates continue to recover but remain relatively weak in Euro area

    Business start-up rates in OECD countries have generally risen since the crisis - particularly in Australia and the United Kingdom - but they remain below pre-2008 levels in many Euro area economies.

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  • 5-August-2015

    English

    Entrepreneurship at a Glance 2015

    Entrepreneurship at a Glance, a product of the OECD-Eurostat Entrepreneurship Indicators Programme, presents an original collection of indicators for measuring the state of entrepreneurship, along with key facts and explanations of the policy context. The 2015 edition features a special chapter on the international activities of SMEs.

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