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...

This OECD study takes an in-depth look at the dairy sector in OECD countries in order to see how agricultural subsidies and environmental policies are impacting the environment and international competitiveness of dairy products.