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SURVEY ON THE TAXATION OF SMALL AND MEDIUM-SIZED ...

1 CENTRE POUR L ENTREPREURIAT, LES PME ET LE DEVELOPPEMENT LOCAL CENTRE FOR ENTREPRENEURSHIP, SMEs & LOCAL DEVELOPMENT CENTRE DE POLITIQUE ET D ADMINSTRATION FISCALES CENTRE FOR TAX POLICY AND ADMINISTRATION SURVEY ON THE TAXATION OF SMALL AND MEDIUM-SIZED ENTERPRISES DRAFT REPORT ON RESPONSES TO THE QUESTIONNAIRE PREPARED BY ALFONS J. WEICHENRIEDER REVISED, 25 SEPTEMBER 2007 Our thanks go to the delegates to the Working Party on SMEs & Entrepreneurship and the Working Party on Tax Policy Analysis and Tax Statistics for their valuable input. The report was funded by the OECD Centre for Entrepreneurship, SMEs & Local Development (CFE), in particular through a grant of the Japanese Ministry for Economy Trade and Industry (METI).

presented and discussed at the Working Party on SMEs and Entrepreneurship (21 March 2007, Paris). 2. This report presents an updated summary of questionnaire responses: as of 18 September 2007, 20 member countries have responded (Australia, Austria, Belgium, Canada, the Czech Republic, Denmark,

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