Globalisation is quickly reshaping the international economic landscape, resulting in an increasing global supply of science and technology (S&T) resources and capabilities. This book analyses trends in the offshoring of R&D, examines its drivers and motivations, and identifies implications for...

Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate...

BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could...

This Policy Insights presents the main findings from the report Measuring Progress towards Inclusive and Sustainable Growth in Japan, which provides robust metrics to monitor inclusive growth and help assess the distributional impacts of policies in line with the government’s vision for a...

L’éco-innovation sera un élément essentiel des efforts consentis par l’industrie pour parer au changement climatique et parvenir à une « croissance verte » dans l’ère post-Kyoto. Elle appelle une adoption plus rapide des percées technologiques et une application plus générale des...

How does government funding of corporate R&D affect the behaviour of firms? Ongoing efforts to boost business investment in R&D demand better methods of evaluating the effectiveness of government policy instruments. Efforts to explicitly measure changes in the ways firms conduct R&D as a result...

As human capital is the source of innovation, one of the policy principles of the OECD Innovation Strategy is to "foster innovative workplaces". Education and training systems must rise to the challenge of providing people with the means to learn and re-train throughout their life. Companies and...

Information and communications technology (ICT) has become a key driver of economic growth over the past decade. The rapid diffusion of the Internet, of mobile telephony and of broadband networks all demonstrate how pervasive this technology has become. But how precisely does ICT affect economic...

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue...