Bilateral and regional investment agreements have proliferated in the last decade and new ones are still being negotiated. Most-Favoured-Nation (MFN) clauses link investment agreements by ensuring that the parties to one treaty provide treatment no less favourable than the treatment they provide...

Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred approach for attributing profits to the PE. The...

Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to...

Since the end of the 1980s, the increasing globalisation of corporate activities (in both the manufacturing and service sectors) in OECD Member countries has spilled over into the telecommunication sector, thus creating fundamental changes in the paradigm of international telecommunication...

Between 2000 and 2001, foreign direct investment (FDI) flows into and out of OECD countries recorded their largest drop in recent decades. Total inflows in the OECD area fell from US dollars (USD) 1.27 trillion to USD 566 billion, or a decline of around 56 per cent. While firm data are not fully...