Taxation of SMEs in OECD and G20 countries. By OECD
2015 | 149 Pages | ISBN: 9264243461 | PDF | 3 MB
2015 | 149 Pages | ISBN: 9264243461 | PDF | 3 MB
Examines the tax treatment of SMEs in thirty-nine OECD and G20 countries. Covers the role of SMEs in domestic economies, income tax, tax preferences, and tax compliance. Identifies concerns uncovered and recommends measures to address these concerns.