growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security … contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates … carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker …

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within … which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …