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.
English, , 849kb
The 2006 edition OECD Biotechnology Statistics includes data for 23 OECD countries and two observer countries, plus China (Shanghai), and takes a major step forward in improving the comparability of biotechnology indicators among countries.
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.
English, , 43kb
This document updates the definitions of the OECD Baskets Definitions 2000 and of the OECD Mobile Baskets Revision 2002.