The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the...

The latest System of National Accounts (the 2008 SNA) explicitly recognises, for the first time, that expenditures on research and experimental development (R&D) should be recorded as capital formation. This is a natural extension to the 1993 SNA, which recommends recording many acquisitions of...

This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and...

The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the...

The Impact of Culture on Tourism examines the growing relationship between tourism and culture, and the way in which they have together become major drivers of destination attractiveness and competitiveness. Based on recent case studies that illustrate the different facets of the relationship...

This publication examines the growing relationship between tourism and culture, and the way in which they have together become major drivers of destination attractiveness and competitiveness. Based on recent case studies that illustrate the different facets of the relationship between tourism,...

This book studies digital piracy - the infringement of copyrighted content (such as music, films, software, broadcasting, books, etc.) - where the end product does not involve the use of hard media, such as CDs and DVDs. It presents the unique economic properties of markets for pirated digital...