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This publication provides a detailed description of the sources and methods used by OECD member countries in calculating the monetary aggregates, credit and other measures of domestic finance presented in Main Economic Indicators.

This twice-yearly, bilingual publication contains data on the scientific and technological performance of the OECD countries. It summarises and updates the OECD Basic Science and Technology Statistics published every two years (annually on diskette). These data include final or provisional results and government forecasts covering such topics as resources devoted to research and development, patents, the technology balance of payments and international trade in high-technology industries. Supporting background economic series are also included.

Major budgeting reforms have been initiated in a number of OECD countries in recent years. These reforms focus on giving spending agencies greater flexibility in using resources, in exchange for holding them responsible for achieving results. This publication examines how five Member countries -- Australia, France, New Zealand, Sweden and the United Kingdom -- have implemented reforms in this area and offers an early assessment of the progress of those reforms.

Faced with increased unemployment, declining productivity and weak public finances, most OECD countries have adopted policies of fiscal consolidation and structural reform in goods, labour and financial markets. Price stability is now at hand, but progress in improving fiscal positions has been slow. In Europe, unemployment remains high. To assess progress to date and the challenges ahead, an international conference on "Interactions between Structural Reform, Macroeconomic Policies and Economic Performance" took place as part of a follow-up programme of work on the OECD Jobs Study. This publication presents the conference papers and the discussions following them.

A review of innovative policies in OECD countries shows that progress has already been made in moving beyond the poor information provided by standardised educational certification. Spurred by the emerging "knowledge economy", government policy makers, human resource managers, financial accountants and educators are developing methods for systematically evaluating and recording knowledge assets acquired through experience, education and training. This book explains why it is possible, in terms of economic theory, and feasible, from the perspective of accounting practices, to implement new human capital information and decision-making systems.

This annual report, covering events in 1994, is a concise factual compendium of cross-country trade and trade-related developments.  It chronicles intense activity in the world trading system: the historic signing of the Final Act of the Uruguay Round; preparations for the entry into force of the new World Trade Organisation; and a deepening trend towards regional economic integration, marked by developments in Europe, Asia-Pacific, and the Americas.

The Manual on the Measurement of Human Resources devoted to S&T (the "Canberra Manual") was issued in 1995. It was prepared in close co-operation between the OECD and the DGXII/Eurostat of the European Commission, other OECD Directorates, UNESCO and the International Labour Office (ILO), with the support of national experts. Drawing on best international and national practice and classifications, the "Canberra Manual" provides definitions of human resources devoted to science and technology in terms of qualification (levels and fields of study) and occupation and discusses a number of variables of policy interest.

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 brochure is published within the framework of the activities of the Scheme for the Application of International Standards for Fruit and Vegetables set up by OECD in 1962. It comprises comments and illustrations to facilitate the common interpretation of standards in force and is therefore a valuable tool for both the Inspection Authorities and professional bodies responsible for the application of standards or interested in the international trade in these products.

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 Round Table examines monitoring systems for goods transport and includes papers from France and the Netherlands.

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.

This Round Table outlines a methodology for a general approach to the problems of transport planning at national and regional levels which could well serve as a base for development in relation to many problems currently being considered.