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« OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations JULY 2010 OECD Transfer Pricing Guidelines for Multin

$86.00

$86.00
From:OECD

Document Overview:

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in 2009, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. In the 2010 edition, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines.
17th International ITF OECD Symposium on Transport Economics and Policy Benefiting from Globalisation

$127.00

$127.00
From:OECD

Document Overview:

The opportunities for individuals and businesses to benefit from globalisation are increased by efficient, cost-effective transport networks. A competitive, responsive, well-organised transport sector facilitates trade, but creating the conditions for this poses policy challenges that must be tackled if transport is to contribute fully to globalisation. This was the main theme of the 17th ITF/OECD Symposium. These conference proceedings contain summaries of the opening session ceremonies and discussions and the full text of the 16 papers presented as introductory reports for the discussions. The reports cover such fields as data and trends, globalisation and transport sector development, transport policy and regional integration, trade and infrastructure, and international transport and domestic policy.
2008 Survey on Monitoring the Paris Declaration

$29.00

$29.00
From:OECD

Document Overview:

This survey report which presents the results from the second, follow-up survey on monitoring the Paris Declaration on Aid Effectiveness, assesses progress in 55 developing countries and helps us understand the challenges in making aid more effective in advancing development. The findings are clear: progress is being made, but not fast enough. Unless they seriously gear up their efforts, developing countries and their external partners will not meet their international commitments and targets for effective aid by 2010. Action is needed now. This report makes three high-level policy recommendations that will help accelerate progress and transform the aid relationship into a full partnership.
A Profile of Immigrant Populations in the 21st Century

$33.00

$33.00
From:OECD

Document Overview:

This publication presents and discusses some of the key information available in the newly created Database on Immigrants in OECD Countries (DIOC). The many graphs and tables include data on: immigrants’ demography including age, gender and duration of stay; and their labour market outcomes including labour market status, occupation and sector of activity. The book consists of nine thematic chapters, each including a brief description of sources, and a discussion of cross-country differences. The chapters also include a short analysis of specific issues relevant to the data, such as the gender dimension of “brain drain”, the international migration of health professionals, and the role of low-skilled foreign-born workers in domestic services. An introductory chapter provides an overview of the data to present a picture of international migration to the OECD from four regions: Africa, Asia, and Latin America and from within the OECD area. A methodogical note completes the report by summarizing the different sources and methods applied and explaining the structure of the new DIOC. "Immigration is fascinating, and a new report from the Organisation for Economic Co-operation and Development, A Profile of Immigrant Populations in the 21srt Century, has some juicy nuggets." -The Times (London)
Accountability and Transparency A Guide for State Ownership

$28.00

$28.00
From:OECD

Document Overview:

Using this Guide will facilitate the practical implementation of the OECD Guidelines on Corporate Governance of State-Owned Enterprises in the areas of transparency and accountability. It provides viable policy options and a step-by-step road map on how to address typical difficulties, risks and hurdles that may be encountered. It also provides concrete examples of good practices that can serve as a reference and inspiration. The Guide will help governments, their ownership entities and other stakeholders to evaluate existing practices and support reforms. In most countries, improving transparency and accountability in state-owned enterprises entails a number of complex challenges. Addressing these, with the help of this Guide, is an important step in the process of establishing well-governed and economically sound state-owned enterprises
Activating Jobseekers

$39.00

$39.00
From:OECD

Document Overview:

This report on the recent Australian experience with activation policies contains valuable lessons for other countries that need to improve the effectiveness of employment services and control benefit expenditure. It provides overview and assessment of labour market policies in Australia including the main institutions, benefit system, training programmes, employment incentives, and disability employment assistance. Australia is unique among OECD countries in that its mainstream employment services are all delivered by over 100 for-profit and non-profit providers competing in a “quasi-market”, with their operations financed by service fees, employment outcome payments, and a special fund for measures that tackle jobseekers’ barriers to employment. In most other OECD countries, these services are delivered by the Public Employment Service. In the mid 2000s, several benefits previously paid without a job-search requirement were closed or reformed, bringing more people into the effective labour force. Australia now has one of the highest employment rates in the OECD and this report concludes that its activation system deserves some of the credit for this relatively good performance. The Job Services Australia model, introduced in 2009, reinforced the focus on employment outcomes for highly-disadvantaged groups. This report assesses the latest model for activation and puts forward some recommendations to improve its effectiveness.
Addressing Base Erosion and Profit Shifting

$23.00

$23.00
From:OECD

Document Overview:

Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
Addressing Tax Risks Involving Bank Losses

$23.00

$23.00
From:OECD

Document Overview:

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Advancing the Aquaculture Agenda

$117.00

$117.00
From:OECD

Document Overview:

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African Central Government Debt 2010

$37.00

$37.00
From:OECD

Document Overview:

This book provides provides comprehensive and consistent information on African central government debt statistics for the period 2003-2007. Detailed quantitative information on central government debt instruments is provided for fourteen countries (Angola, Cameroon, Kenya, Madagascar, Malawi, Morocco, Mozambique, Namibia, Nigeria, South Africa, Tanzania, Tunisia, Uganda and Zambia) to meet the requirements of debt managers, other financial policy makers, and market analysts. Country policy notes provide background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy.
African Central Government Debt 2011

$49.00

$49.00
From:OECD

Document Overview:

This publication provides comprehensive and consistent information on African central government debt statistics for the period 2003-2009. Detailed quantitative information on central government debt instruments is provided for 17 countries to meet the requirements of debt managers, other financial policy makers, and market analysts. Country policy notes provide background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy. Countries covered: Angola, Cameroon, Gabon, Kenya, Madagascar, Malawi, Mauritius, Morocco, Mozambique, Namibia, Nigeria, Sierra Leone, South Africa, Tanzania, Tunisia, Uganda and Zambia.
African Central Government Debt 2012

$51.00

$51.00
From:OECD

Document Overview:

The focus of this greatly improved third edition is to provide comprehensive quantitative information on African central government debt instruments, both marketable debt and non-marketable debt. The coverage of data is limited to central government debt issuance as well as bi-lateral, multi-lateral and concessional debt and excludes therefore state and local government debt and social security funds.
African Economic Outlook 2008

$78.00

$78.00
From:OECD

Document Overview:

This fact-filled reference book brings the reader the latest available economic information for most of the economies of Africa. Drawing on the expertise of both the African Development Bank and the OECD, it opens with an overview that examines the international environment, macroeconomic performance, progress towards attaining the Millennium Development Goals, and governance and political issues. This edition includes a special focus on technical and vocational skills development. The second part provides individual country reports for 35 countries. Each country report provides an assessment of recent economic performance, projections for 2008 and 2009, an examination of structural issues, and a discussion of the political and social context. The statistical annex presents 24 tables comparing economic and social variables across all the countries of Africa.
African Economic Outlook 2010

$49.00

$49.00
From:OECD

Document Overview:

Since 2002, the annual African Economic Outlook has been charting the progress of the continent’s economies. Africa was propelled by seven years of strong growth from 2002 to 2008, only to be stopped in its tracks by the world’s deepest and most widespread recession in half a century. This edition finds the continent struggling to get back on its feet and identify new, more crisis-resilient practices for moving forward. In this context, decision makers in African and OECD countries, both in the public and private sectors, will find this year's analysis of particular interest for their activities. Jointly published by the African Development Bank (AfDB), the OECD Development Centre and the United Nations Economic Commission for Africa (UNECA), the African Economic Outlook project is generously supported by the European Development Fund. It combines the expertise accumulated by the OECD – which produces the OECD Economic Outlook twice yearly – with the knowledge of the AfDB, UNECA and a network of African research institutions on African economies. This year’s Outlook reviews recent economic, social and political developments and the short-term likely evolution of 50 African countries. The African Economic Outlook is drawn from a country-by-country analysis based on a unique common framework. This includes a forecasting exercise for 2010 to 2012 using a simple macroeconomic model, together with an analysis of the social and political context. Its overview chapter provides a comparative synthesis of African country prospects which places the evolution of African economies in the world economic context. A statistical appendix completes the volume. African Economic Outlook 2010 focuses on public resource mobilisation and aid in Africa, presenting a comprehensive review of best practices in tax administration, policies and multilateral agreements, including recommendations for meeting future challenges. The role that aid should play to help African countri
African Economic Outlook 2011

$53.00

$53.00
From:OECD

Document Overview:

This tenth edition of the African Economic Outlook finds the continent on the rebound and expects it growth performance in the next years to resume at pre-crisis levels. The focus of the 2010 AEO is Africa's Emerging Economic Partnerships, presenting a comprehensive review of Africa's expanding economic relations with outside the continent that until very recently did not belong to the club of traditional “donors”, the OECD Development Assistance Committee. Africa benefits not only from the visible direct interactions with large emerging countries – investment, trade, aid – but also from the macroeconomic, political and strategic advantages that their rise has produced. As always, country chapters provide detailed information on a country-by-country basis and the statistical annex provides a wide variety of indicators for the countries covered. This year, the AEA covers all African countries except Eritriea and Somalia.