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...

ICT has influenced almost all aspects of our lives and has changed the way we communicate, work and socialize. Education plays a key role in ensuring that everyone can reap the benefits of our technology-rich world, as well as help mitigate some of the risks.

The indicators presented, (see indicators' description below), refer to inventions filed in one or more jurisdictions (family size 1 or greater) or in two or more jurisdictions (family size 2 or greater). A patent family is defined as the set of all patent applications protecting the same...