Vom 9. bis 10. Dezember 1996 fand in Wien ein Seminar statt, das sich mit dem Umstellungsprozess der Banken der Transformationsländer befaßte. Zu diesem Zeitpunkt befanden sich Rumänien und Bulgarien in schwerwiegenden Reformproblemen, zu deren Lösung dieses Diskussionsforum beitragen...

Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address...

This report examines the currently highly topical issue of corporate tax incentives for foreign direct investment (FDI). The ability to offer an internationally competitive tax system is increasingly seen today as a determinative factor influencing FDI. With corporate income tax identified as...