Browse by: "PRE-2008"

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on regulation and competition in broadcasting, competition law and policy in Korea, and competition law and policy developments in Brazil.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on hard core cartels, competition law and policy in Hungary, and airline mergers and alliances.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on liberalisation, regulation and growth; competition law and policy in Denmark; merger law; buying power of multiproduct retailers; and application of competition policy to high-tech markets.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on trade and competition policies, competition law and policy in Mexico, the essential facilities concept, and abuse of dominance and monopolisation.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on regulatory reform, demonopolisation and privatisation; transnational mergers; positive comity; competition law and policy in Japan and in the Baltics; the relationship between competition and regulatory authorities; and efficiency claims.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on the Asian and Russian economic crises, competition policy and international rules, competition policy in the Netherlands, the failing firm defence, and film distribution.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on competition law and policy in the United States, competition law in the courts, the role of economics in competition cases, judicial review and enforcement of competition cases, and competition in railroads.

The OECD has designed a handbook to provide tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes.

This conference proceedings examines private pension reform in OECD countries, covering regulatory and supervisory issues, benefits, and system structure and coverage.

This publication, includes four recent reports of the Committee on Fiscal Affairs that have resulted in changes to the Commentary of the Model Tax Convention on Income and on Capital.

This publication examines the circumstances under which income is to be attributed to a permanent establishment for purposes of an income tax treaty, particularly where goods, services, or intangibles are transferred between the permanent establishment and the home office or another permanent establishment in a third country.

This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the loose-leaf version.

This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fourth edition contains the full text of the Model Tax Convention as it read on 29 April 2000, but without the historical notes, the detailed list of tax conventions between OECD Member countries and the background reports that are included in the loose-leaf version.

This publication is the third edition of the condensed version of another OECD publication entitled Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This shorter version contains the full text of the Model Tax Convention as it read on 1st June 1998, including the Member and certain non-member countries' positions on it, but omits the historical notes, the OECD Reports and Annexes 1 and 2, which include a detailed list of tax conventions between OECD Member countries and the text of the Recommendation of 23 October 1997.

Vol. I Introduction Model Tax Convention Commentaries on the Articles of the Model Convention Vol. II Non-Member Countries' Positions Previous OECD Reports related to the Model Tax Convention Appendices The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing and interpreting of tax conventions. Originally developed in order to harmonise conventions between OECD Member countries, its influence is increasingly extending to non-Member countries. This new version contains the full text of the Model Tax Convention as it read on 29 April 2000 after the fourth update. The Model Tax Convention is presented in two volumes. Volume I contains the Introduction, the wording of the Model Convention and the relevant Commentaries, with historical notes. Volume II contains the positions of non-Member countries on the Model Tax Convention, the text of 16 OECD reports concerning various aspects of tax conventions, the list of tax treaties concluded between OECD Member countries and the Recommendation of the OECD Council concerning the Model Tax Convention.

This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. Double taxation harms trade, migration, and successful economic relations. The 1977 version is presented following historical background on double taxation, including the draft 1963 Draft Convention.