The latest indicators and information on R&D tax incentives also feature on the dedicated OECD website Measuring R&D tax incentives , including the latest edition of OECD R&D tax incentive country profiles .

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...