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Hill, T. P. - 1979

Persistent link: https://www.econbiz.de/10014274647

Attribution of Profits to Permanent Establishments

2001

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

Bank Profitability: Methodological Country Notes 2000

2000

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 bank profitability in twenty-nine Member countries …

Persistent link: https://www.econbiz.de/10012443625

Bank Profitability: Methodological Country Notes 2002

2003

This publication complements Bank Profitability: Financial Statements of Banks. The notes included in this volume were …

Persistent link: https://www.econbiz.de/10012443715

Tax on corporate profits

OECD - 20XX

Tax on corporate profits is defined as taxes levied on the net profits (gross income minus allowable tax reliefs) of enterprises. It also covers taxes levied on the capital gains of enterprises. This indicator relates to government as a whole (all government levels) and is measured in percentage...

Persistent link: https://www.econbiz.de/10013527481

Test No. 101: UV-VIS Absorption Spectra

1981

This Test Guideline describes the determining of the ultraviolet-visible (UV-VIS) absorption spectrum of a chemical compound to have some indication of the wavelengths at which the compounds may be susceptible to photochemical degradation. Degradation will depend upon the total energy absorbed...

Persistent link: https://www.econbiz.de/10012443900

Test No. 234: Fish Sexual Development Test

2011

This Test Guideline describes an assay that assesses early life-stage effects and potential adverse consequences of putative endocrine disrupting chemicals (e.g. oestrogens, androgens and steroidogenesis inhibitors) on fish sexual development. In the test, fish are exposed, from newly fertilized...

Persistent link: https://www.econbiz.de/10012442297

Test No. 221: Lemna sp. Growth Inhabition Test

2006

This Test Guideline is designed to assess the toxicity of substances to freshwater aquatic plants of the genus Lemna (duckweed). Exponentially growing plant cultures of the genus Lemna (Lemna gibba and Lemna minor usually) are allowed to grow as monocultures in, at least, five concentrations of...

Persistent link: https://www.econbiz.de/10012443826

Test No. 122: Determination of pH, Acidity and Alkalinity

2013

This Test Guideline describes the procedure for the electronic determination of pH of an undiluted aqueous solution or dispersion, the pH of a dilution of a solution or dispersion in water, or the pH of a chemical diluted to end-use concentration. It also describes procedures to determine acid...

Persistent link: https://www.econbiz.de/10012450461

Bank profitability / Financial statements of banks

OECD - Paris : OECD - Nachgewiesen 1980/84(1987) - 1985/94(1996); …

Persistent link: https://www.econbiz.de/10000429346

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