Share

  • 6-November-2015

    English, PDF, 1,386kb

    Infrastructure financing instruments and incentives

    This taxonomy maps out the investment options available to private investors and the instruments and incentives available to attract private sector investment in infrastructure.

    Related Documents
  • 9-October-2015

    English, PDF, 299kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Peru, October 2015)

    Report by the OECD Secretary-General regarding the final package of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project. Version française: http://bit.ly/1PnzwnU

  • 6-October-2015

    English, PDF, 5,002kb

    Inclusive Global Value Chains: Policy options in trade and complementary areas for GVC integration by small and medium enterprises and low income developing countries

    The new OECD-WBG report on "Inclusive Global Value Chains: Policy options in trade and complementary areas for GVC Integration by small and medium enterprises and low-income developing countries" was presented to G20 Trade Ministers in October 2015.

    Related Documents
  • 5-October-2015

    English, PDF, 1,260kb

    Inequality and Inclusive Growth: Policy tools to achieve balanced growth in G20 economies

    Rising income inequality in many G-20 economies is a major economic and social challenge. This note sets out a framework and policy advice to achieve more inclusive growth.

    Related Documents
  • 18-September-2015

    English, PDF, 1,701kb

    Stock-taking of selected policy indicators on the enabling environment for infrastructure investment

    This paper responds to the G20’s request to analyse existing policy indicators on the enabling environment for infrastructure investment in developing countries (G20 DWG - Infrastructure 2015 - Action 1 - Policy Indicators). This paper takes stock of existing indicators and also points to recurrent issues affecting the mobilisation of greater investment in infrastructure.

    Related Documents
  • 5-September-2015

    English, PDF, 1,237kb

    G20/OECD Principles of Corporate Governance, 2015

    The G20/OECD Principles of Corporate Governance provide recommendations on shareholder rights, executive remuneration, financial disclosure, the behaviour of institutional investors and how stock markets should function. Sound corporate governance is seen as an essential element for promoting capital-market based financing and unlocking investment, which are keys to boosting long-term economic growth.

  • 5-September-2015

    English, PDF, 385kb

    Corporate Funding Structures and Incentives: FSB Final Report

    This report responds to the request of G20 Finance Ministers and Governors in their February 2015 communique for “the FSB, coordinating the inputs of the IMF, OECD, BIS, IOSCO and WBG to prepare a report by our meeting in September preceded by an interim report to the June Deputies meeting to examine the factors that shape the liability structure of corporates focusing on its implications for financial stability.”

    Related Documents
  • 5-September-2015

    English

    Taxation of SMEs in OECD and G20 Countries

    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 tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.
  • 5-September-2015

    English, PDF, 1,761kb

    Capital market instruments to mobilize institutional investors to infrastructure and SME financing in Emerging Market Economies: World Bank Group/IMF/OECD Report for the G20

    Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this report seeks to identify key capital markets instruments that can help mobilize institutional investors to infrastructure and small and medium-sized enterprise financing in emerging market economies.

    Related Documents
  • 5-September-2015

    English, PDF, 890kb

    Opportunities and constraints of market-based financing for SMEs

    Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this report discusses the scope for capital markets to provide a source of financing for SMEs and identifies options for capital market financing of SMEs given the size and nature of these businesses as well as the nature and operations of capital market financing and the participants in capital markets.

    Related Documents
  • << < 1 | 2 | 3 > >>