Ce rapport de 1963 présente les articles sur la prévention de la double imposition du revenu et du capital, comme convenus par la Comité Fiscal. La double imposition est l’imposition d’un seul contribuable par rapport au même sujet au cours de la même période dans plus d’un pays. Cette ébauche veut inspirer des conventions supplémentaires sur la prévention de la double imposition, une menace pour le commerce et la migration. Le rapport comprend des commentaires sur les articles, le progrès réalisé sur l’élimination de la double imposition, et des développements possibles dans l’avenir.
This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. 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. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
The first official version of the Proposed Standard Practice for Surveys of Research and Development resulted from the OECD convening of national experts on research and experimental development (R&D) statistics in Frascati, Italy, in 1963. The “Frascati Manual”, as it was referred to, soon became the global standard for compiling comparable statistics on the financial and human resources devoted to R&D. In addition to its statistical guidance role, the definitions and classifications provided serve as a common language for across multiple policy and administrative domains. As a result of its widening application and accumulated experience, the manual was revised several times over the following decades.