The 2004 Investment Policy Review of the Russian Federation evaluates the progress made since the publication of OECD's 2001 study on this topic. The report finds that Russia has made significant improvements in its business environment and has signed investment and double taxation treaties with...

How is innovation transforming tourism business models? By tackling the subject of innovation, this report touches upon an important dimension of tourism economics rarely examined at the international level. It provides information about the dynamics and characteristics of innovation in tourism,...

This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical...