Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas … in the responsiveness of FDI to taxation, in different country and industry contexts. Second, the publication reports an … exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of …

Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency … concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the … beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The …

investors. The analysis also highlights the important role of foreign direct investment (FDI) into infrastructure from foreign …

This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD … sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems …

This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD … sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems …

quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and … household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that … part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and …