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 OE...
| Autor principal: | |
|---|---|
| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris, France :
Organisation for Economic Co-operation and Development
[2015]
|
| Colección: | OECD Tax Policy Studies,
no.23. |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706395106719 |
Tabla de Contenidos:
- 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
- Tax compliance and SMEs
- Tax preferences for SMEs.
