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,...

Overweight and obesity affects over half of all men and women in OECD countries. This has significant health and economic consequences. As part of OECD’s work on promoting best practices in public health, this report outlines policy recommendations on how to address two leading overweight risk...

The competition to stage major global events – such as OIympic Games, EXPOs, cultural festivals, and political summits – is more intense than ever before. Despite advances in virtual communication, large-scale gatherings of this kind have again become extraordinarily popular. In part, this...

Social enterprises are entering a new phase of consolidation after overcoming various challenges over the last 10 years in their efforts to foster sustainable local development, help create local wealth and jobs, and fight social exclusion. This book contains recommendations for national and...