This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl

This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms