A group of high-level private-sector experts on electronic commerce, (senior executives of major enterprises that use electronic commerce), chaired by John Sacher, Executive Director of UK retailer Marks and Spencer, prepared a report on the framework conditions necessary for the favourable...

This book presents a comprehensive overview and assessment of China's agricultural policies combined with OECD estimates of the level of support provided to the Chinese farm sector. It also examines such issues as welfare impacts of liberalisation; Chinese agricultural commodity markets; grain...

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...

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...