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Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax...
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This dataset comprises statistics on non-consolidated financial balance sheet stocks of financial assets and liabilities by institutional sectors. Data are expressed in million of national currency at current prices and are available starting from 1950 onwards.
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This report examines the interplay between banking competition and financial stability, taking into account the experiences in the recent global crisis and the policy response to it. The report has been prepared by members of the Directorate of Financial and Enterprise Affairs at the OECD in...
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