Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred approach for attributing profits to the PE. The...

Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. OECD statistics published annually under the title Bank Profitability -- Financial Statements of Banks, provide a unique tool for analysing developments in...

This publication complements Bank Profitability: Financial Statements of Banks. The notes included in this volume were prepared to facilitate the comprehension and the interpretation of the statistics and to provide a brief description of the activities of banks in each country.