The Guidance on Corporate Governance for Process Safety draws attention to those at the top of industry to the need for high standards of corporate governance in relation to the management of high hazard industries. The Guidance encourages every director, CEO and President of a major hazard...

The OECD Competition Committee debated antitrust issues involved with minority shareholdings and interlocking directorates in February 2008. This document includes an executive summary and the documents from the meeting: an analytical note by the OECD, written submissions from Belgium, Brazil,...

These guidelines are intended to provide donor staff with an overview of cash-based response; what it is and why donors should consider it, as well as key operational and practical considerations for its feasibility, implementation, coordination and impact. This note does not duplicate or replace...

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...

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...

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.

The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look at existing OECD positions on these issues....