The movement of personnel between employment in the public and private sectors, referred to as the “revolving door” phenomenon, raises particular attention in the context of the response of governments to the financial and economic crisis. This OECD survey of 30 member countries shows that...

Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax...

This review of human resource management (HRM) in Belgian government is the first country review of its kind to be carried out by the OECD. It provides a detailed diagnosis and solutions for improving the management of government employees in the Brussels-Capital Region, Federal Government,...