Taxation of SMEs in OECD and G20 Countries [electronic resource] / Organisation for Economic Co-oper...
Taxation of SMEs in OECD and G20 Countries [electronic resource] / Organisation for Economic Co-oper...
Taxation of SMEs in OECD and G20 Countries [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2015.
Alternative title
Date
2015.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (152 pages)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Executive summary -- Abbreviations and acronyms -- The role of SMEs in domestic economies -- Employer, employee and self-employed social security contributions -- Foreword and Acknowledgements -- Exchange rates -- Detailed SME characteristics from questionnaire responses -- Income taxation of SMEs -...
Publication information
Publisher
Paris : OECD Publishing, 2015.
Date Published
2015.
Subjects
More information
Scope and Contents
Summary
Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the ta...
Alternative Titles
Full title
Taxation of SMEs in OECD and G20 Countries [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.23
Includes bibliographical references.
Identifiers
Primary Identifiers
Record Identifier
74VK35v466Al
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK35v466Al
Other Identifiers
ISBN
9789264243507 (PDF)
DDC
336.2
MMS ID
991023948389102626
