OECD Home › Tax › Publications & Documents
Publications & Documents
The OECD invites interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of the permanent establishment status in relation to base erosion and profit shifting.
On 30 July 2013, the OECD invited comments from interested parties on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The comments received in response to this invitation have been published.
On 30 July 2013, the OECD invited comments from interested parties on the White paper on Transfer Pricing Documentation, released as part of its project on transfer pricing simplification. The OECD now publishes the comments received.
A public consultation will be held at the OECD Conference Centre on 12-13 November 2013. The public consultation is open to all interested persons and will be attended by country delegates to Working Party No. 6 of the OECD Committee on Fiscal Affairs. Persons interested in attending must register in advance through the OECD website.
Urbanisation in China has long been held back by various restrictions on land and internal migration but has taken off since the 1990s, as these impediments started to be gradually relaxed. People have moved in large numbers to richer cities, where productivity is higher and has increased further thanks to agglomeration effects.
English, PDF, 441kb
This chart lists all of the countries which have signed the Multilateral Convention and their individual signing dates, as well as those countries which have deposited its Instrument of Ratification.
Switzerland has become the 58th country to sign the Multilateral Convention on Mutual Administrative Assistance in Tax Matters during a ceremony at the OECD.
R&D tax incentives have become an important policy instrument in several OECD countries and partner economies to encourage firms to invest in R&D. This page provides an overview of the latest indicators on R&D tax incentives featured in the OECD Science, Technology and Industry Scoreboard 2013.
Most OECD governments use tax incentives to encourage businesses to invest in research and development (R&D) to boost innovation and drive economic growth. Others, like China, India and South Africa, are doing the same. But reforming these incentives would give countries a better return on their investment and support young innovative firms that play a crucial role in job creation, according to a new OECD report.
In many OECD countries, investment in intangible assets is growing rapidly. In some cases this investment matches or exceeds investment in traditional capital such as machinery, equipment and buildings.