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...

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 .

Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred approach for attributing profits to the PE. The...

Nominal gross domestic product (GDP) is GDP given in current prices, without adjustment for inflation. Current price estimates of GDP are obtained by expressing values of all goods and services produced in the current reporting period. Forecast is based on an assessment of the economic climate...

These guidelines are intended to provide donor staff with an overview of cash-based response; what it is and why donors should consider it, as well as key operational and practical considerations for its feasibility, implementation, coordination and impact. This note does not duplicate or replace...