CENTRE FOR CO-OPERATION WITH NON-MEMBERS DIRECTORATE FOR FINANCIAL, FISCAL AND ENTERPRISE AFFAIRS OECD Global Forum on Competition

Directorate for Financial, Fiscal and Enterprise Affairs

Unclassified Directorate for Financial, Fiscal and Enterprise Affairs Working Papers on International Investment Southeast Asia : the Role of Foreign Direct Investment Policies in Development

Directorate for Financial, Fiscal and Enterprise Affairs Committee on Competition Law and Policy Regulatory Reform in the Electricity Industry: the United States

O r. E g. In the context of the OECD’s programme on Regulatory Reform, country reviews are being undertaken. The scope of the review covers thematic areas and two sectors -telecommunication and electricity. This work is aimed at producing, for each country reviewed, a multi-disciplinary review of progress on regulatory reform based on international bench-marking, self-assessment and peer-review...

Directorate for Financial, Fiscal and Enterprise Affairs Committee on Competition Law and Policy Price Transparency

Considering the discussion at the roundtable, the delegate submissions, and the background paper, a number of key points emerge. (1) As a general rule, increased price transparency will benefit buyers unless it results in considerably increased risks of collusion among sellers. One way to describe price transparency is to refer to the costs in time and money required to discover actual transact...

Attribution of Profit to a Permanent Establishment Involved in Electronic Commerce Transactions a Discussion Paper from the Technical Advisory Group on Monitoring the Application of Existing Treaty Norms for the Taxation of Business Profits

3 Foreword 1. To date, much attention has been focused on the question of in what circumstances do electronic commerce activities, especially the operation of a server in a particular jurisdiction, lead to the recognition of the existence of permanent establishment in that jurisdiction (the threshold question) under Article 5 of the OECD Model Tax Convention. Indeed, the Committee on Fiscal Aff...