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Model Tax Convention | Transfer Pricing Guidelines | Export Credit Financing Systems | Implementing the OECD Anti-Bribery Convention | Regulatory and Institutional Frameworks for Nuclear Activity | OECD Guidelines for the Testing of Chemicals | ECOLOC | Future Trends
OECD publishes a number of works that are either models, guidelines, or compilations of regulatory information. In print form, these have been published in loose-leaf format, and now we are also publishing them electronically on SourceOECD. Because of their varying natures, the formats of each are unique.
Model Tax Convention on Income and Capital
The OECD Model Tax Convention serves as a model used by tax authorities when negotiating bilateral tax treaties between countries. Because the economic and tax environment is constantly changing, articles and commentary in this model convention are also changing, so it is periodically updated. The Model Tax Convention consists of Articles, Commentary, Country Positions, History, and Related Reports, and is published in several forms. The form available on SourceOECD is the electronic version.
Electronic Version. The electronic version is the most comprehensive version. It includes all elements (articles, commentary, country positions, history, and related reports) plus has comprehensive internal search capabilities and the capability to accept user annotations anywhere in the text. Starting with the 2008 edition, it will be available in two forms: 1) on a USB memory stick for single users or as a an online version available via SourceOECD for users at subscribing institutions. Users with the memory stick can download the program onto several computers, or run the program from the memory stick. But the memory stick must be plugged into the computer for the program to run. The memory stick version includes the ability to attach notes to particular elements of texts, and access notes from previous versions. To eliminate the need for "keys", we have discontinued the downloadable version. Customers ordering the USB memory stick on the online bookshop will get immediate access to a PDF containing the articles, commentary and country positions, via a pdf on their private bookshelf on the online bookshop, and they will be sent the USB memory stick. 2) on SourceOECD as an online version without the notes function and without the need to install on a local PC. It includes the ability to open up to two windows to, for example, look at the article and the commentary simultaneously on two windows. The 2008 Electronic Version is now available.
Two-Volume Loose-leaf Print Edition. Contains the full set of articles, commentary, country positions, history, and related reports, but publication tends to take place some time after the electronic and condensed version. Users must be careful that all updates are inserted. The 2008 edition should appear in Fall 2009.
One-Volume Condensed Version. Contains articles, commentary, and country positions, but not the history or related reports. A new edition is published each time revisions are issued. This 2008 edition is now available.
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
The OECD Transfer Pricing Guidelines are a set of internationally agreed-upon guidelines related to transfer pricing designed to minimise tax barriers to international trade and investment. As in the case of the Model Tax Convention, the changing economic and legal environment requires that these Guidelines be reviewed and changed from time to time, so they are published in loose-leaf format, and in a more compact travel format. On SourceOECD, this publication is available as a pdf. The update was released in September 2009.
One-Volume Paperback Travel Version. A complete new edition is published
each time the guidelines are updated. The last update was available in September 2009.
Export Credit Financing Systems in OECD Member and Non-Member Countries
Export Credit Financing Systems provides a comprehensive description of the official export credit systems of individual OECD member countries and non-member economies. It also includes the latest version of the Arrangement on Guidelines for Officially Supported Export Credits, which is the international agreement on disciplines regulating the provision of official export credit support. This publication also includes the complementary agreement on flexible terms for project finance transactions. Available in print as a Volume Loose-leaf Version. To be available on the OECD iLibrary end 2009.
Implementing the OECD Anti-Bribery Convention.
Under the OECD Anti-Bribery Convention, each of the 30 OECD Members and 5 associate members commits to outlaw bribery of foreign public officials and submits to a rigorous review of its legal provisions and enforcement efforts. By purchasing this product, the customer will receive copies of all country reviews performed during the first round. With the first set of reviews received, the customer will receive a binder into which all subsequent reviews can be added. Each country report examines how national laws and rules implement the OECD Anti-Bribery Convention, how enforcement is assured and how related civil law aspects are applied in practice. Each report identifies what works well in the country as well as shortcomings in the effective prevention, detection and prosecution of foreign bribery cases. Key national legal provisions are also included. The review of all 35 Parties to the OECD Anti-Bribery Convention will be completed by 2007. In the Loose-leaf Version, the first five country reports are available in 2004 and purchasers will receive all subsequent reports automatically.
Nuclear Legislation: Analytical Study: Regulatory and Institutional Framework for Nuclear Activities
This publication provides comprehensive information on the regulatory and institutional frameworks governing nuclear activities in each OECD country having a nuclear programme. It is organised on the basis of a standardised format with, for each country, one chapter examining the general regulatory regime, including mining, radioactive substances and equipment, nuclear installations, trade in nuclear materials, radiation protection, radioactive waste management, non-proliferation and physical protection, transport, and nuclear third party liability; and another chapter covering the institutional framework including regulatory and supervisory authorities, advisory bodies, and public and semi-public agencies. It is presented in print as a loose-leaf edition and is updated generally on an annual basis.
OECD Guidelines for the Testing of Chemicals
These guidelines are a collection of internationally agreed testing methods used by government, industry and independent laboratories to identify and characterise potential hazards of new and existing chemical substances, chemical preparations and chemical mixtures. They are a basic set of tools used primarily in regulatory safety testing and subsequent chemical and chemical product notification and chemical registration. In addition, they can also be used for the selection and ranking of candidate chemicals during the development of new chemicals and products and in toxicology research.
They cover tests for physical-chemical properties of chemicals, human health effects, environmental effects, as well as degradation and accumulation in the environment. Individual test guidelines are available free of charge on SourceOECD at www.SourceOECD.org. Click on the "Reference" tab and then choose OECD Guidelines for the Testing of Chemicals. A free email alerting service to advise on new and updated tests is available as part of the SourceOECD alerting service. Click on "Email Alerts" to sign up for this service.
ECOLOC and Future Trends
In addition to these items, a number of additional reference databases are available on SourceOECD, including ECOLOC, a database of papers on development in Africa in French, and the Future Trends bibliographical database.
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