Strategic business services, examined in twenty-one OECD country case studies in this book, comprise services in … year, and overall turnover for 1999 is likely to be close to USD 1.5 trillion. These services create jobs in OECD countries …, directly employing at least 11 million persons. Business organisation services were the major employer, with 3.6 million people …

The taxation of professional services and other activities of an independent character under Article 14 of the OECD …