L’amélioration de la performance environnementale de l’agriculture est une priorité dans les pays de l’OCDE et dans de nombreux pays non membres de l’OCDE. Elle sera une préoccupation croissante à l’avenir étant donné les pressions qui s’exerceront pour nourrir une population...

Improving the environmental performance of agriculture is a high priority in OECD and many non-OECD countries. This will be of increasing concern in the future given the pressure to feed a growing world population with scarce land and water resources. Policy has an important role to play where...

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...