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,...

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...

This OECD Guide sets out a framework of indicators to measure the impact of global events on local development. Global events (including culture, sports and business events) can have a significant impact on local development. Yet measuring this impact in a consistent, reliable, and comprehensive...