This paper examines the tax treatment of corporate expenditures on selected intellectual assets and develops an indicator of the relative generosity of tax systems in OECD countries to such investments.
This report analyses development and use of online payment systems, covering credit cards, debit cards, online banking, mediating services, mobile telephone payments and electronic money, and industry characteristics and network effects. It analyses drivers and impediments and policy issues.
This paper provides an overview of innovative activities across a wide range of OECD member and non-member countries, based on internationally comparable patent indicators.
This report summarises the discussions held at a roundtable hosted by the OECD Committee on Consumer Policy (CCP) in October 2005.
This report analyses the disclosure issues raised by technically‑imposed restrictions on the use of digital content.
The OECD has launched an Anti-Spam Toolkit to help governments and industry work together to combat spam. The Anti-Spam Toolkit, its annexes and background papers are available at www.oecd-antispam.org.
In many OECD countries, a primary longer term issue is how to provide universal service in the new competitive environment where voice is ubiquitous and cheap, voice revenues low and where voice has become just one of many applications provided on networks.
Public Sector Information (PSI) is the raw material for applications across a wide range of industries. This study gives an overview of the main areas of PSI and their commercial applications, and addresses issues related to improving access to public sector content.
The paper provides an overview of recent developments in Internet domain name markets, and more specifically, in the market for secondary domain names that is largely driven by Internet advertising on search engines.
RFID touches on several regulatory and/or policy issues with potentially wide-ranging social, economic, as well as national security implications, including international trade, intellectual property rights, standards, spectrum, security, and privacy