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,...

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...

Interest in evaluating higher education is growing in OECD countries today. This report focuses on evaluation as an essential element of an institutions decision-making processes aimed at improving the quality of activities. It reviews higher education evaluation in France, Germany and Spain -...