Addressing unsustainable patterns of consumption is a crucial challenge for OECD Member countries in tackling environmental problems. However, measures to influence consumer demand have, in the past, received less attention than measures to influence production patterns. This progress report...

This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical...