From research and development to legal and marketing services, a wide range of knowledge-intensive service activities (KISAs) enables firms and public sector organisations to better innovate. KISAs are both sources and carriers of knowledge that influence and improve the performance of...

The ability to measure the economic impacts of tourism provides policy makers with the evidence necessary to ensure that future policies are targeted to meet strategic objectives. However, despite significant work on tourism economics, notably with the Tourism Satellite Account, a deeper...

Tourism can be regarded as a social, cultural and economic phenomenon related to the movement of people outside their usual place of residence. Inbound tourism comprises the activities of a non-resident visitor within the country of reference.

Tourism can be regarded as a social, cultural and economic phenomenon related to the movement of people outside their usual place of residence. Inbound tourism comprises the activities of a non-resident visitor within the country of reference.

Tourism can be regarded as a social, cultural and economic phenomenon related to the movement of people outside their usual place of residence. Inbound tourism comprises the activities of a non-resident visitor within the country of reference.

Tourism can be regarded as a social, cultural and economic phenomenon related to the movement of people outside their usual place of residence. Inbound tourism comprises the activities of a non-resident visitor within the country of reference.

Tourism can be regarded as a social, cultural and economic phenomenon related to the movement of people outside their usual place of residence. An establishment in the tourism sector is an enterprise, or part of an enterprise, that is situated in a single location and in which only a single...

Over the past six decades, tourism has experienced continued expansion and diversification, through the emergence of new niche markets and outbound destinations, and has become one of the largest and fastest-growing economic sectors in the world. International tourist arrivals are expected to...

This publication brings together two reports prepared by the Committee on Fiscal Affairs. The first, "Thin Capitalisation", examines the implications for taxation of the different reliance by companies on debt and equity financing. The second, "The Taxation of Income Derived from Entertainment,...