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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.

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

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 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 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.

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 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.

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.

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.

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.

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.

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.

Is ageing a threat to our societies' prosperity? How should resources be shared between the working generation and its dependent older citizens? How should pension, health and long-term care best be reformed? How can older people's contribution to society and economic prosperity be enhanced? Within the next decade, the numbers of retired people in OECD countries will start to grow much faster than those of working age. In the absence of major changes to pension systems and to the way people allocate their time between education, work and leisure, it is likely that fiscal and social strains will start to emerge. Some groups may be unfairly burdened through high taxation and others would face unexpected reductions in their material living standards. The appropriate policy response is multi-faceted, covering fiscal, social, labour market, financial market, health and education policies. An important part of the strategy for maintaining prosperity in an ageing society will involve encouraging people to work longer by making it financially more attractive for them to do so. In turn, this could entail reforms to traditional public pension systems and other social policies, as well as fostering the development of alternatives to public systems that give individuals more flexibility in deciding when to retire. Consequently, financial market infrastructures will need to be strengthened to cope with large increases in private pension fund assets. Through this multi-disciplinary study, the OECD points to the need to take action now by implementing a comprehensive and consistent set of policies.

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.

This new edition of the Macrothesaurus for Information Processing in the field of Economic and Social Development represents a continuation of the combined efforts of many organisations over a period of almost 30 years to create a common vocabulary to facilitate the indexing, retrieval and exchange of development-related information. The Macrothesaurus comprises descriptors (keywords) designed for indexing books and documents covering the field of economic and social development. It can also be used as a search aid for documentation centres, libraries, databases and on-line networks. Efforts have been made to improve the user-friendliness and flexibility of the Macrothesaurus by increasing the number of non-descriptors (i.e. cross-references) and scope notes in this edition. The preparation of this fifth edition was guided by an Advisory Committee composed of representatives from the International Development Research Centre, Ottawa, the United Nations Department of Economic and Social Affairs, New York, the Organisation for Economic Co-operation and Development (OECD), and the OECD Development Centre, Paris.