This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and...

China has become one of the world's leading destinations for foreign direct investment (FDI). However, while cross-border mergers and acquisitions (M&A) have become the dominant form of global FDI flows, they remain a relatively small part of FDI flows into China. In reviewing developments since...

New patterns of globalisation are accelerating the internationalisation of industry and reshaping industrial structure at the global level. Rapidly growing cross-border mergers and acquisitions (M&As) and strategic alliances are distinctive features of globalisation in the current era. They have...

This subset of the financial balance sheet dataset includes data on consolidated financial balance sheet stocks of financial assets and liabilities by institutional sectors where transactions presented by sectors and countries.Data are expressed in millions of national currency at current prices...