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Model Tax Convention on Income and on Capital - Condensed version
Publié par OECD, le 02 octobre 2012
320 pages
Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. This publication provides information on financial statements of banks in OECD member countries. The coverage of banks is not the same in each country, though the objective is to include all institutions that conduct ordinary banking business, namely institutions which primarily take deposits from the public at large and provide finance for a wide range of purposes. Some information on the number of reporting banks, their branches and staff is also included, as well as structural information regarding the whole financial sector. Moreover, ratios, based on various items of the financial statements of banks in percentage of some specific aggregates, are supplied to facilitate the analysis of trends in bank profitability of OECD countries. The data in this publication are also available on line via http://dx.doi.org/10.1787/bank-data-en (Lien -> http://dx.doi.org/10.1787/bank-data-en)) and on CD-ROM under the title OECD Banking Statistics.
Model Tax Convention on Income and on Capital - Condensed version
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