Attractiveness for investment in innovation is high on the policy agenda in many countries as innovation is a key factor of growth and competitiveness. Virtually all governments are keen to attract international investment by multinational enterprises (MNEs) as a means to promote growth and employme[...]
Humanity has witnessed unprecedented growth and prosperity in the past four decades, with the size of the world economy more than tripling and population increasing by over 3 billion people since 1970. This growth, however, has been accompanied by environmental pollution and natural resource depleti[...]
The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis of differences in their dom[...]
This report examines the state of empirical knowledge about the impact of arts education on educational outcomes. Arts education is often said to be a means of developing critical and creative thinking. It has also been argued that arts education enhances performance in nonarts academic subjects suc[...]