This book explores the social, economic and environmental forces that may combine to attract migrants of various types and backgrounds to OECD countries, as well as those that may persuade migrants to leave their countries or to stay at home. By analysing different pull and push factors and...

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,...