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...

This collection of studies is intended as a practical tool to help negotiators navigate the numerous, complex issues that have arisen in international discussions over liberalising trade in environmental goods and services. In addition to explaining the background to the two earlier lists of...