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OECD Tax Policy Studies Taxation of Smes in OECD and G20 Countries
OECD Tax Policy Studies Taxation of Smes in OECD and G20 Countries
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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 thirt
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