La main-d’œuvre du secteur public vieillit encore plus rapidement que le reste de la société. Ceci est une source de défis et d’opportunités. Le vieillissement du secteur public accroît la charge fiscale tout en diminuant la capacité immédiate de prestation de service. Toutefois, ce...

Strategic business services, examined in twenty-one OECD country case studies in this book, comprise services in computer software and information processing, research and development and technical testing, marketing, business organisation (management consultancy and labour recruitment) and...

The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profits Article (Article 7)? Is the distinction...