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,...

Advertising of procurement opportunities and contract award results is a foundation stone of public procurement. Full and open advertising facilitates appropriate competition, develops markets and helps in the battle against corruption. SIGMA Brief 6 provides the reader with guidance on where...