Background paper

The conference background paper provides an overview of key issues in the taxation of small and medium sized enterprises (SMEs). The paper draws on surveys of country practice conducted by the IMF and OECD.

Background paper — English
Document de référence — Français
Documento de referencia — Español

SME Survey Response for Selected Non-OECD countries — Excel format, PDF format
(new!) Draft Report on SME Survey Responses for OECD countries — PDF format

The ITD invite your comments, feedback and updates of the background paper. A revised version will then be re-issued. Please forward your feedback by 30 November to the ITD project manager at rebecca.breach@oecd.org.

Topics paper

The conference topics paper provides a brief overview of the key issues and topics addressed in the conference programme. Click on the links below to access.

Topics paper — English
Note thématique — Français
Documento temático — Español