The breakdown of transactions and positions by counterpart sector enriches the information as included in the financial accounts and balance sheets by providing insight into the relationships between institutional sectors within an economy as well as between residents and non-residents. For a...

The OECD’s dataset on socio-demographic information accompanying the distributional information presents socio-demographic characteristics of the individuals and households included in the various household groups as distinguished in the dataset on distributional information on household...

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....

This subset of the OECD Employment and Labour Market Statistics Database contains three earnings-dispersion measures broken down by gender - ratio of 9th-to-1st, 9th-to-5th and 5th-to-1st - where ninth, fifth (or median) and first deciles are upper-earnings decile limits, unless otherwise...