Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax...

This dataset comprises statistics on non-consolidated financial balance sheet stocks of financial assets and liabilities by institutional sectors. Data are expressed in million of national currency at current prices and are available starting from 1950 onwards.

This policy brief explores the benefits of incubators and accelerators, how they support inclusive entrepreneurship, what makes them successful and how the EU can learn from the experiences of other countries. While there are relatively few examples of business incubators and accelerators that...

What worries people across Latin America, North America, Israel and Europe? How do attitudes towards governments’ provision of social protection differ cross-nationally? A collaboration between the Organisation for Economic Co-operation and Development (OECD) and the Latin American Public...

NGOs have moved out of the "amateur" world in which they were once confined into, in many cases, highly professional activities. This statistical analysis demonstrates that there are thousands of development NGOs in European countries with as much as $7.3 billion at their disposal. Supported by...