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...

Recent advances in the scientific understanding of urban traffic congestion have only strengthened the already solid case for congestion charges as an element of a successful urban transport policy. But examples of real-world congestion charging systems remain few and far between. What can be...

Are breast cancer survival rates higher in the United States than in the United Kingdom and France? Are a patient's chances of dying within 30 days after admission to a hospital with a heart attack lower in Canada than in Korea? Are surgeons in some countries more likely to leave “foreign...

This Test Guideline describes a method which is an adaptation of the Soap and Detergent Association semi-continuous activated sludge (SCAS) procedure for assessing the primary biodegradation of alkyl benzene sulphonate. The test does not simulate those conditions experienced in a sewage...

The OECD Secretariat, at the invitation of the AHELO Group of National Experts, contracted the Tuning Association to undertake initial development work on learning outcomes to be used for valid and reliable assessments of students from diverse institutions and countries. The two disciplines...

In many countries a new concept is emerging as an alternative to command-and-control regulation: the concept of shared responsibility between governments and businesses. Governments and businesses are seeing a need for co-operation and partnership, rather than confrontation and adversarial...

Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to...

Containing sprawl is a major preoccupation of many urban planners, who view sprawl as responsible for driving up environmental costs and congestion. Nevertheless, many economists see benefits to sprawl, allowing households access to larger and cheaper properties. This Round Table examines the...