This report presents an overview of performance-related pay policies (PRP) for government employees in selected OECD member countries over the past two decades. Both the strengths and the weaknesses of PRP policies are assessed. The report explores the various paths of reform in each country,...

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,...

Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax...

This dataset comprises statistics on non-consolidated financial balance sheet stocks of financial assets and liabilities by institutional sectors. Data are expressed in million of national currency at current prices and are available starting from 1950 onwards.