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This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of...
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sustainable production, and how are these practices identified? This volume reviews the state-of-the-art in measuring sustainable … production processes in industry. It includes metrics developed by business, trade unions, academics, NGOs, and the OECD and IEA …
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Offshoring—the transfer of an industrial activity abroad—has become a fact of life for business. But it is also … the potential loss of domestic jobs. This groundbreaking report provides new insights into the phenomenon of offshoring …. First, the report defines offshoring in detail, allowing readers to see the many ways that industrial activity—both in …
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Les délocalisations, c'est-à-dire le transfert d'activités industrielles à l'étranger, font désormais partie de la vie des entreprises. Toutefois, une grande partie du public les perçoit comme une menace. Les inquiétudes sont concentrées sur l'emploi, notamment sur les pertes...
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science and technology (S&T) resources and capabilities. This book analyses trends in the offshoring of R&D, examines its …
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