The concept of open innovation (OI) has become a very popular topic during the last decade, with an increasing number of small- and medium-sized enterprises (SMEs) embracing OI practices to gain competitive advantage. With the majority of publications focusing on large firms, open innovation in...

Economic development in Southeast Asia was until recently largely driven by multinational corporations and by strategies that favoured foreign direct investment. However, the financial crisis of 1997-98 and the subsequent regional economic slowdown in 2001 forced policy-makers to re-evaluate...

This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and...