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How stable is the demand for money in major OECD countries? OECD Economic Studies No. 3.
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How far is the rapid growth of Eurocurrency banking a cause for concern? OECD Economic Studies No. 1.
After an initial assessment of constraints to development in Myanmar found in Volume I, this Volume II assesses key issues and makes policy recommendations. It finds that Myanmar faces a crucial few years to shape growth towards a higher, more sustainable and equitable trajectory. Key issues addressed include modernising the agricultural sector and dealing with corruption and lack of technology and skills to build the manufacturing
OECD's comprehensive review of investment policy in Botswana. After an overview of the country, the review examines investment policy, investment promotion and facilitation as well as infrastructure in Botswana.
All on Board: Making Inclusive Growth Happen puts forth a new approach to economic growth that goes beyond traditional monetary indicators and includes dimensions that reflect people's well-being. It introduces an analytical framework to assess economic growth based on a measurement of multidimensional living standards. The report also presents win-win policies that can deliver stronger growth and greater inclusiveness in
Sondersteuerregelungen sind nach wie vor ein kritischer Bereich im internationalen Steuerrecht. Der BEPS-Bericht der OECD stellte fest, dass hier wirkungsvollere Maßnahmen notwendig sind und dass die Arbeiten des Forums Schädliche Steuerpraktiken (FHTP) mit Blick auf Substanz und Transparenz neu ausgerichtet werden müssen. Dieser Zwischenbericht informiert über die diesbezüglich bislang erzielten Fortschritte.
This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules.
This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market features and corporate synergies. Some transfer pricing issues relating to intangibles are