The conundrum is actually simple. How can developing nations attract foreign direct investment yet still maintain at least their current rates of revenue from corporate taxes. This report describes the ways policy makers in member states of the Organisation for Economic Co-operation and Development (OECD) are reforming corporate tax structures not only to resolve this issue but to reduce complexity in corporate tax policy and practice. States have developed a range of reforms, including imputation tax systems, an allowance for corporate equity or capital, shareholder allowances or credits within a corporate equity tax system, a comprehensive business tax system, or, alternately, a destination-based corporate cash-flow tax or and origin-based corporate cash-flow tax, all of which this report describes in detail, along with associated methodologies and standards.