Publications & Documents


  • 16-September-2010

    English

    China’s Intellectual Property Environment: A Firm-Level Perspective

    Momentum for intellectual property (IP) reform in China is related to economic potential there, involving privatization policies, trade and FDI policies, and the government's role in innovation strategy. This study looks at IP issues facing firms operating in China.

  • 14-September-2010

    English

    Policy Complements to the Strengthening of Intellectual Property Rights (IPRs) in Developing Countries

    Reforms in policy on intellectual property rights (IPRs) such as copyrights, trademarks and patent protection deliver positive economic results for developing countries, according to this OECD study.

    Related Documents
  • 9-September-2010

    English

    Trade and Economic Effects of Responses to the Economic Crisis

    Open markets will be necessary for a sustained economic recovery. This report recommends that governments continue to resist protectionist pressures and work towards a level playing field for trade.

    Related Documents
  • 9-September-2010

    English

    Trade and Economic Effects of Responses to the Economic Crisis

    Open markets will be necessary for a sustained economic recovery, so governments must continue to resist protectionist pressures, says this report on trade policy responses to the economic crisis.

    Related Documents
  • 30-August-2010

    English, , 2,999kb

    2010 Responses to the 2007 Survey on the Environment and Officially Supported Export Credits : KOR to USA (Zipped)

    Members have updated their responses to the 2007 Survey on the environment and officially supported export credits - Part 02.

    Related Documents
  • 30-August-2010

    English, , 2,566kb

    2010 Responses to the 2007 Survey on the Environment and Officially Supported Export Credits : AUS to JPN (Zipped)

    Members have updated their responses to the 2007 Survey on the environment and officially supported export credits - Part 01.

    Related Documents
  • 26-August-2010

    English

    Trade and Economic Effects of Responses to the Economic Crisis

    The dramatic collapse in world trade in 2009 is, this report shows, mainly due to: the drop in demand for highly traded products; the drying up of trade finance; and the vertically integrated nature of global supply chains. Contrary to expectations, protectionist measures were relatively muted and did not play a significant part. In fact, because of their sheer size, stimulus measures may have had more impact on trade than direct trade policy measures Nevertheless, dollar for dollar, direct trade restricting measures have the most strongly negative impacts on growth and employment: a one dollar increase in tariff revenues results in a USD 2.16 drop in world exports and a USD 0.73 drop in world income. 

    The analyses presented here suggest that exit strategies from measures to deal with the crisis will be most effective in boosting growth and jobs if they first roll back measures that discriminate between domestic and foreign firms and those that target specific sectors. General demand stimulus measures and active labour market policies are preferable under current conditions. 

  • 24-August-2010

    English

    Trade and development

    Developing countries and economies can see real benefits from trade liberalisation, which can play a role in economic development and poverty alleviation.

    Related Documents
  • 16-August-2010

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

    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.

    After having been originally published in 1979, 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.

  • 10-August-2010

    English

    Private Financial Sector Investment in Farmland and Agricultural Infrastructure

    Private financial sector investment in agriculture has increased, mainly because of current prospects for income generation, capital appreciation, and uncorrelated returns with equity markets and as a hedge against inflation. This paper surveys this investment activity and its impacts.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | 86 | 87 | 88 | 89 | 90 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | 98 | 99 | 100 | 101 | 102 | 103 | 104 > >>