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...

The test method described in this Test Guideline, is intended to define the lethal and sub-lethal effects of chemicals on the early life stages of the species tested. The early-life stages of fish are exposed to ,at least, five concentrations of the test substance dissolved in water, preferably...

The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses...