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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...
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Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of … national banking systems. OECD statistics published annually under the title Bank Profitability -- Financial Statements of … Banks, provide a unique tool for analysing developments in bank profitability in twenty-nine Member countries …
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This publication complements Bank Profitability: Financial Statements of Banks. The notes included in this volume were …
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Tax on corporate profits is defined as taxes levied on the net profits (gross income minus allowable tax reliefs) of enterprises. It also covers taxes levied on the capital gains of enterprises. This indicator relates to government as a whole (all government levels) and is measured in percentage...
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This policy brief explores the benefits of incubators and accelerators, how they support inclusive entrepreneurship, what makes them successful and how the EU can learn from the experiences of other countries. While there are relatively few examples of business incubators and accelerators that...
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