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Persistent link: https://www.econbiz.de/10001786283
moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform … in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some … steps countries are taking to make better use of accrual information in the future. This is a joint publication with the …
Persistent link: https://www.econbiz.de/10012447427
Persistent link: https://www.econbiz.de/10011812922
Cette étude présente une série d'enquêtes menées auprès d'entreprises dans plusieurs pays africains ainsi qu'une analyse des échanges. Elle met en évidence une inadéquation manifeste entre les politiques menées par les pouvoirs publics et les besoins des exportateurs en ce qui concerne...
Persistent link: https://www.econbiz.de/10012440808
diversification, however, require not only a right set of macroeconomic and structural policies, but also a sub …
Persistent link: https://www.econbiz.de/10015054779
For national governments, the importance of regional development policies reflects two important realities: first, people’s well-being is strongly influenced by where they live and work; and, secondly, it is often possible to identify opportunities and potential policy complementarities at...
Persistent link: https://www.econbiz.de/10015083179
-building on export diversification in Kazakhstan provided by the OECD in 2022 and 2023. The report complements recent OECD work on … trade connectivity in Central Asia, by focusing on practical aspects of export diversification identified in collaboration …
Persistent link: https://www.econbiz.de/10015083268
The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institutions" resident in OECD countries, as well as in...
Persistent link: https://www.econbiz.de/10012441291
This book discusses the full economic benefits - and costs - of transport infrastructure and explores ways to make good estimates of the full impact of planned investments on regional and national economies. It argues for proper account to be taken of all relevant economic weaknesses -- those...
Persistent link: https://www.econbiz.de/10012441349
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...
Persistent link: https://www.econbiz.de/10012442597