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Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.

This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.

This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.

This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.

This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.

This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.

This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.

This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).

This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.