This is a translation of the 2001 edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which was substantially revised; see the July 2010 edition available in English and French

The Public Management Occasional Papers are specialised reports prepared for the work of the OECD's Public Management Committee. Member countries are increasingly financing government services through user charging. The objective of user charging is not only to achieve cost recovery from users,...

OECD governments are in search of results. Improved performance of the public sector is a central factor in maintaining welfare of individuals and the competitiveness of the economy. A results focus promotes accountability and is a key element in creating and maintaining confidence in...