The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profits Article (Article 7)? Is the distinction...

Services are transforming OECD economies on a massive scale, but are still impeded by regulations and policies that stifle innovation and competition. Comprehensive reforms need to be pursued internationally as well as in individual OECD countries. These are the principal conclusions reached by...

The OECD cross-section sectoral indicators measure regulatory conditions in the professional services and retail distribution sectors. The professional services indicators cover entry and conduct regulation in the legal, accounting, engineering, and architectural professions. They are now...

The production and sales dataset contains industrial statistics on four separate subjects: production, sales, orders and work started. Production, data are shown for total industry, manufacturing, energy and construction. Sales data include data on retail trade and registration of passenger...

The production and sales dataset contains industrial statistics on four separate subjects: production, sales, orders and work started. Production, data are shown for total industry, manufacturing, energy and construction. Sales data include data on retail trade and registration of passenger...