This handbook is a practical manual on the design and implementation of business tendency surveys, which ask company managers about the current situation of their business and about their plans and expectations for the future. In this book, the OECD draws on over 20 years of experience to...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

The breakdown of transactions and positions by counterpart sector enriches the information as included in the financial accounts and balance sheets by providing insight into the relationships between institutional sectors within an economy as well as between residents and non-residents. For a...

This dataset includes statistics on consolidated financial accounts flow by type of financial instruments, comprising financial transactions between institutional sectors such as net financial transactions, net acquisitions of financial assets and net incurrence of liabilities. Data are...