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

This publication reports the results of a project examining taxation and foreign direct investment (FDI).

Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.

This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.

This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.

This report investigates how tax structures can best be designed to support GDP per capita growth.

Highlights key outcomes of the work of the MENA-OECD Investment Programme from 2005-2007, including reforms achieved to date in investment policies and promotion, corporate governance, financial-sector development, and tax policies.

This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.

The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.