The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral Instrument. The PPT rule is (amongst others) applicable when ‘it is reasonable to conclude’ that a benefit (granted by a tax treaty) was one of the principal purposes of any arrangement/ transaction. This requ...

The OECD is a unique forum where the governments of 30 democracies work together to address the economic, social and environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population. The Organisati...

The OECD is a unique forum where the governments of 30 democracies work together to address the economic, social and environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population. The Organisati...

The OECD is a unique forum where the governments of 30 democracies work together to address the economic, social and environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population. The Organisati...

The OECD is a unique forum where the governments of 30 democracies work together to address the economic, social and environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population. The Organisati...

DISCLAIMER This report was produced under contract to the Organization for Economic Cooperation and Development (OECD). It is intended for use by OECD staff and participants in the Health Care Quality Indicators project. It contains preliminary data that are still subject to change, so it should not be disseminated outside the OECD without the permission of the author. Selected portions of this...

Projections based on historical relationships (bearing in mind the uncertainties of future projections) suggest that if all OECD countries could boost their average PISA scores by 25 points over the next two decades, the aggregate gain of OECD GDP would be USD 115 trillion over the lifetime of the generation born in 2010...Bringing all countries up to the OECD’s best performing education system...

I 1 . The debtor groups and the movement of debt ratios . . . . . . . 159 A . The debtor groups . . . . . . . . . . . . . . . . . . . . . . 159 B . Recent trade developments for the debtor groups . . . . . . 160 C . The evolution of debt ratios . . . . . . . . . . . . . . . . . 163 Ill . Developing country-OECD linkages and the debt model . . . . . . 166 A . The debt model . . . . . . . . . . ....

The OECD is a unique forum where the governments of 30 democracies work together to address the economic, social and environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population. The Organisati...

The OECD is a unique forum where the governments of 30 democracies work together to address the economic, social and environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population. The Organisati...