OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the "e;arm's length principle"e; for valuation for tax purposes of cross-border transactions between associated enterprises.
This report examines why some policy reforms get implemented and others languish by examining 20 structural reform efforts in 10 OECD countries over the past two decades.
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system.
This review presents a general picture of the overall regulatory reform frameworks in Italy, examining quality regulation, competition policy and professional services.
This report analyses in detail the implications of recent developments in Chile's labour market and social policy and considers the available policy options from the perspective of OECD countries' experience.
The OECD Communications Outlook 2009 presents the most recent comparable data on the performance of the communication sector in OECD countries and on their policy frameworks.
The international community today is hardly in a position to avoid another genocide, as witnessed in Rwanda in 1994, despite the significant evolution of early warning systems in recent years.
Under the Paris Declaration, donors and partner countries commit to "e;reform procedures and strengthen incentives - including for recruitment, appraisal and training - for management and staff to work towards harmonisation, alignment and results"e;.
In today's economic context, governments are required to take centre stage, helping workers to compete in the global market whilst also supporting employers so that they may retain jobs, increase productivity and offer better-quality employment at the local level.
Many countries have sought the involvement of the private sector to upgrade and develop their water and sanitation infrastructure and improve the efficiency of water systems.
This OECD publication provides statistics on international trade in services by partner country for 28 OECD countries plus the European Union (EU25 and EU27), the Euro area, and Hong Kong (SAR China) as well as definitions and methodological notes.
This 2008 edition of OECD's periodic review of Korea's economy looks at key challenges including reforming the tax system, boosting productivity in the services sector, and sustaining growth by reforming labour markets and improving education.
Improving the performance of youth on the labour market is a crucial challenge in many OECD countries and first experiences on the labour market have a profound influence on later working life.
The biological sciences are adding value to a host of products and services, producing what some have labelled the "e;bioeconomy"e; and offering the potential to make major socio-economic contributions in OECD countries.
The OECD Principles for Integrity in Public Procurement are a ground-breaking instrument that promotes good governance in the entire procurement cycle, from needs assessment to contract management.
This 2009 edition of the National Accounts of OECD Countries Volume I - Main Aggregates covers expenditure-based GDP, output-based GDP, income-based GDP, disposable income, saving and net lending, population and employment.
National Accounts of OECD Countries: General Government Accounts is an annual publication, dedicated to government finance which is based on the System of National Accounts 1993 (SNA 1993).
Successful development depends in large part on the efficiency, integrity and effectiveness with which the state raises, manages and expends public resources.
This 2008 edition of OECD's periodic survey of Spain's economy examines challenges being faced including that of improving the education system, improving the matching of workers to jobs, and fostering competition in product markets to boost productivity.
The negative impacts of climate change will hit poor people and poor countries disproportionately, and further compromise the achievement of their development objectives.
This annual publication provides major official insurance statistics for all OECD countries including data on premiums collected, claims, and commissions by type of insurance; investments by type of investment; and numbers of companies and employees.
This book explores the social, economic and environmental forces that may combine to attract migrants of various types and backgrounds to OECD countries, as well as those that may persuade migrants to leave their countries or to stay at home.
Regulatory impact analysis (RIA) is a systemic approach to critically assessing the positive and negative effects of proposed and existing regulations and non-regulatory alternatives.
Belgian citizens want the look and feel of a single public sector entity and the provision of integrated e-government services customised to their needs rather than to have to understand the complex division of governmental responsibilities.