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This chart lists all of the countries which have signed the Multilateral Convention and their individual signing dates, as well as those countries which have deposited its Instrument of Ratification.
Switzerland has become the 58th country to sign the Multilateral Convention on Mutual Administrative Assistance in Tax Matters during a ceremony at the OECD.
R&D tax incentives have become an important policy instrument in several OECD countries and partner economies to encourage firms to invest in R&D. This page provides an overview of the latest indicators on R&D tax incentives featured in the OECD Science, Technology and Industry Scoreboard 2013.
Most OECD governments use tax incentives to encourage businesses to invest in research and development (R&D) to boost innovation and drive economic growth. Others, like China, India and South Africa, are doing the same. But reforming these incentives would give countries a better return on their investment and support young innovative firms that play a crucial role in job creation, according to a new OECD report.
In many OECD countries, investment in intangible assets is growing rapidly. In some cases this investment matches or exceeds investment in traditional capital such as machinery, equipment and buildings.
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Background information about Tax Inspectors Without Borders
The recent crisis has revealed large differences in external competitiveness between euro area member countries. Since nominal exchange rate devaluation is not an option for members of a currency area, governments in troubled member countries have been considering so-called fiscal devaluation, i.e. a shift from employers’ social security contribution to value added tax, as an alternative means to restore competitiveness.
This report brings together lessons learned from OECD analysis on carbon pricing and climate policies. A key component of this approach is putting an explicit price on every tonne of CO2 emitted. Explicit pricing instruments, however, may not cover all sources of emissions and will often need to be complemented by other policies that effectively put an implicit price on emissions.
In advance of its 12-13 November 2013 public consultation event on transfer pricing matters, the OECD releases a memorandum describing certain issues related to transfer pricing documentation and country by country reporting.
OECD Secretary-General, Angel Gurría, congratulated Japanese Prime Minister Abe on his announcement today that Japan will raise its consumption tax as legislated from the current 5% to 8% next April.