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Attractiveness for investment in innovation is high on the policy agenda in many countries as innovation is a key factor of growth and competitiveness in OECD countries. Virtually all governments are keen to attract international investment by multinational enterprises (MNEs) as a means to...
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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 …
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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 OECD/G20 Common Reporting Standard, and broader policy...
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