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  • 1
    Language: English , French
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Ageing and employment policies
    Former Title: 2.2003 Hauptsacht. franz.. - 2.2003 Parallelsacht. engl.
    Keywords: OECD ; Mitgliedsstaaten ; Bevölkerungsentwicklung ; Arbeitsmarktpolitik ; Sozialpolitik
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  • 2
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Online-Ausg. International migration outlook ...
    Parallel Title: Dt. Ausg. Internationaler Migrationsausblick
    Parallel Title: Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Zeitschrift ; Bericht ; Internationale Migration ; Trend ; Internationale Migration ; Internationale Migration ; Trend
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  • 3
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 4
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 5
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Enterprise policy performance assessment
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  • 6
    Online Resource
    Online Resource
    Paris : OECD
    Show associated volumes/articles
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Franz. Ausg. u.d.T. Études de l'OCDE sur l'administration électronique
    Parallel Title: Druckausg. u.d.T. OECD e-government studies
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  • 7
    Language: English , French
    Edition: [Elektronische Ressource]
    Series Statement: OECD statistics
    Keywords: Diskette
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  • 8
    Language: English , French , Spanish
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. International standardisation of fruit and vegetables
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  • 9
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Series Statement: Emerging economies transition
    Parallel Title: Franz. Ausg. u.d.T. Examen des politiques d'investissement
    Parallel Title: Druckausg. u.d.T. OECD investment policy reviews
    Keywords: Auslandsinvestition
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  • 10
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , ISSN 1999-124X , ISSN 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 11
    Online Resource
    Online Resource
    Paris : [Verlag nicht ermittelbar] ; 1.2003 -
    ISSN: 1815-199X
    Language: English
    Pages: Online-Ressource
    Dates of Publication: 1.2003 -
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur ; Monografische Reihe
    Note: Gesehen am 20.04.2022
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  • 12
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    ISSN: 1995-3879 , 2307-3764
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Series Statement: OECD publishing
    Parallel Title: Engl. Ausg. OECD OECD factbook
    Parallel Title: Online-Ausg. Die OECD in Zahlen und Fakten
    DDC: 337.1021
    RVK:
    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Sozialstatistik ; Umweltstatistik ; OECD-Staaten ; Amtsdruckschrift ; Statistik ; Graue Literatur ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
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  • 13
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12=2011; 8.2013; 2014 - 2015/2016 ; damit Erscheinen eingestellt
    ISSN: 1995-3879 , 1814-7364 , 1814-7364
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12=2011; 8.2013; 2014 - 2015/2016 ; damit Erscheinen eingestellt
    Series Statement: OECD publishing
    Parallel Title: Parallele Sprachausgabe OECD Die OECD in Zahlen und Fakten
    Parallel Title: Erscheint auch als OECD OECD factbook
    Parallel Title: Erscheint auch als OECD OECD factbook
    DDC: 300
    RVK:
    RVK:
    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Umweltstatistik ; Sozialstatistik ; OECD-Staaten ; Statistik ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
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  • 14
    ISBN: 9789264208773
    Language: English
    Pages: 560 S.
    Edition: rev. ed.
    Edition: Online-Ausg. Online-Ressource
    Series Statement: PISA 2012 results vol. 1
    Series Statement: PISA
    Series Statement: PISA 2012 results
    Parallel Title: Parallelausg. Résultats du PISA 2012 ; Savoirs et savoir-faire des élèves (Volume I) ; Performance des élèves en mathématiques, en compréhension de l'écrit et en sciences
    Parallel Title: Parallelausg. PISA 2012 Ergebnisse; Was Schülerinnen und Schüler wissen und können (Band I, Überarbeitete Ausgabe, Februar 2014); Schülerleistungen in Lesekompetenz, Mathematik und Naturwissenschaften
    Parallel Title: Erscheint auch als PISA 2012 results ; Vol. I: What students know and can do
    Keywords: Education
    Abstract: This first volume of PISA 2012 results summarises the performance of students in PISA 2012. It describes how performance is defined, measured and reported, and then provides results from the assessment, showing what students are able to do in mathematics. After a summary of mathematics performance, it examines the ways in which this performance varies on subscales representing different aspects of mathematics literacy. Given that any comparison of the outcomes of education systems needs to take into consideration countries’ social and economic circumstances, and the resources they devote to education, the volume also presents the results within countries’ economic and social contexts. In addition, the volume examines the relationship between the frequency and intensity of students’ exposure to subject content in school, what is known as “opportunity to learn”, and student performance. The volume concludes with a description of student results in reading and science. Trends in student performance in mathematics between 2003 and 2012, in reading between 2000 and 2012, and in science between 2006 and 2012 are examined when comparable data are available. Throughout the volume, case studies examine in greater detail the policy reforms adopted by countries that have improved in PISA.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264218420
    Language: English
    Pages: Online-Ressource (604 p.)
    Keywords: Energy
    Abstract: Ensuring energy security is a core responsibility of the International Energy Agency and a priority for its member countries. To this end, the ability to respond quickly and effectively in the event of a supply disruption is essential. Energy Supply Security 2014: The Emergency Response of IEA Countries provides an overview of the most recent oil and natural gas emergency policy reviews of the 29 IEA member countries as well as those of key partners such as Chile, China, India and ASEAN. The publication assesses each country’s emergency arrangements for security of supply of oil and gas, their stockholding structure, demand restraint measures and fuel switching capacity, and also provides a summary of energy security best practices among the IEA membership and beyond. Although the IEA was initially created to focus on oil supply security, energy markets have evolved, with other fuels playing increasingly important roles in the global energy mix. Thus, natural gas is highlighted in this publication, including assessments of measures to respond to and offset potential supply disruptions. Due to the increasing dependence of modern societies on reliable and secure electricity supplies, this publication also includes an overview of the electricity security assessment framework recently developed by the IEA for the purposes of strengthening countries’ electricity security.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224438
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 487 ; Essai in vitro de micronoyaux sur cellules de mammifères
    Keywords: Environment
    Abstract: The in vitro micronucleus test is a genotoxicity test for the detection of micronuclei in the cytoplasm of interphase cells. Micronuclei may originate from acentric chromosome fragments (i.e. lacking a centromere), or whole chromosomes that are unable to migrate to the poles during the anaphase stage of cell division. The assay detects the activity of clastogenic and aneugenic test substances in cells that have undergone cell division during or after exposure to the test substance. This Test Guideline allows the use of protocols with and without the actin polymerisation inhibitor cytochalasin B. Cytochalasin B allows for the identification and selective analysis of micronucleus frequency in cells that have completed one mitosis, because such cells are binucleate. This Test Guideline also allows the use of protocols without cytokinesis block provided there is evidence that the cell population analysed has undergone mitosis.
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  • 17
    ISBN: 9789264222182
    Language: English
    Pages: Online-Ressource (246 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Decommissioning of nuclear facilities and related remedial actions are currently being undertaken around the world to enable sites or parts of sites to be reused for other purposes. Remediation has generally been considered as the last step in a sequence of decommissioning steps, but the values of prevention, long-term planning and parallel remediation are increasingly being recognised as important steps in the process. This report, prepared by the Task Group on Nuclear Site Restoration of the NEA Co-operative Programme on Decommissioning, highlights lessons learnt from remediation experiences of NEA member countries that may be particularly helpful to practitioners of nuclear site remediation, regulators and site operators. It provides observations and recommendations to consider in the development of strategies and plans for efcient nuclear site remediation that ensures protection of workers and the environment.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264220959
    Language: English
    Pages: Online-Ressource (4 p.)
    Series Statement: OECD Series on Principles of Good Laboratory Practice and Compliance Monitoring
    Keywords: Environment
    Abstract: This document is a statement of policy set by the 1989 Council Decision-Recommendation on Compliance with Good Laboratory Practice [C(89)87(Final). It reiterates the decisions and the recommendations related to the role and responsibilities of governments, national GLP compliance monitoring authorities and inspectors set out in that Act and its Annexes and states current practices. The Working Group on GLP is of the opinion that, while the Council Act allows “outsourcing” of inspection functions, this should be the exception rather than the rule and should be used only as an interim solution and primarily by new GLP compliance monitoring programmes.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225503
    Language: English
    Pages: Online-Ressource (208 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Compact city policies
    RVK:
    Keywords: Nachhaltige Stadtentwicklung ; Südkorea ; Urban, Rural and Regional Development ; Korea, Republic of ; Südkorea ; Stadtplanung ; Nachhaltigkeit
    Abstract: This report examines Korea's urban policies and offers customised policy recommendations based on the OECD publication, Compact City Policies (2012). Some Korean policies, such as urban regeneration, new town development or multi-modal transfering centers, have implicitly implemented compact city polices to a certain degree. However, there are still issues - including urban sprawl, unbalanced socio-economic levels and environmental challenges - which can be threats to urban competitiveness. An appropriate set of compact city polices, such as environmental friendly urban regeneration, mixed land use, polices to offset the side effects of compact development, strong management of transport demands, and governance enforcement, can accelerate Korean cities' sustainable development.
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  • 20
    ISBN: 9789264226173
    Language: English
    Pages: 326 S.
    Edition: Online-Ausg. Online-Ressource
    Series Statement: TALIS
    Parallel Title: Erscheint auch als New insights from TALIS 2013
    Keywords: OECD ; Lehrkräfte ; Bildungseinrichtung ; Schule ; Vergleich ; OECD-Staaten ; Education ; OECD ; Lehrer ; Grundschule ; Sekundarstufe
    Abstract: The Teaching and Learning International Survey (TALIS) asks teachers and principals who they are, where they teach and how they feel about their work. The results on lower secondary schools were published in TALIS 2013 Results: An International Perspective on Teaching and Learning. A few countries chose to also conduct the survey in primary and/or upper secondary education. This report presents the results of these options and offers a broader view of teachers and school principals across all levels of compulsory education, and all the similarities and differences in the issues they are facing.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264219120
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Parallel Title: Erscheint auch als Preventing the granting of treaty benefits in inappropriate circumstances
    Keywords: Taxation
    Abstract: This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be used to generate double non-taxation and identifies the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country. The model provisions included in the report provide intermediary guidance as additional work is needed, in particular in relation to the limitation on benefits rule.
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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202054
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD OECD reviews of health care quality
    Keywords: Gesundheitsversorgung ; Türkei ; Social Issues/Migration/Health ; Turkey ; Türkei ; Gesundheitswesen
    Abstract: Turkey underwent a very ambitious reform programme in 2003, the so-called "Health Transformation Programme". Access to healthcare in Turkey has greatly increased with the attainment of Universal Health Coverage, as also demonstrated by improvement in health outcomes, most notably around maternal and child health and infectious diseases. However, despite these significant achievements, Turkey has a significant way to travel to deliver high-quality health services to its population. Governance of the health system is highly centralised and typified by directive control from the Ministry of Health, and information collected in different part of the system is not always fully exploited. The OECD Review of Health Care Quality in Turkey recommends a number of changes to address these shortcomings. The key recommendations are that: i) Turkey needs to develop robust systems to standardise and monitor the quality of care, encourage continuous professional development and incorporate patient views; ii) some loosening of the governance structure would be welcome, to allow regions greater flexibility to assess and respond to local health needs and to continue to provide health workers with incentives for improve quality; iii) data on health sector activity and outcomes need to be made more available and more usable for individual patients and clinicians, while greater effort is needed to increase the robustness of Turkey’s information systems at national level and harmonise performance measures to OECD and other international comparators.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209527
    Language: English
    Pages: Online-Ressource (316 p.) , ill.
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    RVK:
    Keywords: Regionalentwicklung ; Regionales Wachstum ; Regionalpolitik ; Niederlande ; Governance ; Urban, Rural and Regional Development ; Netherlands
    Abstract: The Dutch economy has been traditionally very competitive among OECD countries. The global financial crisis however has brought new challenges, especially during the second shock, from 2011 onwards. The government’s recovery plan, which includes various measures such as fiscal consolidation, stimulating innovation and sub-national government reform has an important territorial dimension. This review focuses on how sub-national institutions and development can help the Netherlands meet its challenges. In the short-term, factors such as the contribution of all regions, better use of resources, and more efficient provision of goods and services can help the recovery. In the long term, improving national competitiveness will largely depend on a strong performance of the polycentric city structure, which characterises the Netherlands. The key policy areas explored in this review include: the recently created top-sector innovation policy; decentralisation; and territorial reforms such as municipal and provincial re-scaling through mergers or co-operation.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204836
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    Keywords: Regionalentwicklung ; Regionalplanung ; Regionales Wachstum ; Ukraine ; Governance ; Urban, Rural and Regional Development ; Ukraine ; Wirtschaftsentwicklung ; Regionalplanung
    Abstract: This review addresses the territorial dimension of a range of policy challenges in the Ukraine, including Urkraine's productivity challenge, large inter-regional disparities, and need for decentralisation.
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  • 25
    ISBN: 9789264223219
    Language: English
    Pages: Online-Ressource (60 p.)
    Parallel Title: Erscheint auch als Tax compliance by design
    Keywords: Steuermoral ; KMU ; Taxation ; Bericht ; OECD ; Steuermoral ; Klein- und Mittelbetrieb
    Abstract: This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209015
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Best Practice Principles for Regulatory Policy
    Parallel Title: Parallelausg. La gouvernance des régulateurs
    Parallel Title: Erscheint auch als The governance of regulators
    DDC: 351
    Keywords: Regulierung ; Aufsichtsbehörde ; Governance-Ansatz ; OECD-Staaten ; Governance
    Abstract: This publication provides guidance on the institutional arrangements for regulators.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264212725
    Language: English
    Pages: Online-Ressource (76 p.)
    Parallel Title: Parallelausg. Cadre d'action pour l'investissement agricole
    Parallel Title: Erscheint auch als Policy framework for investment in agriculture
    Keywords: Landwirtschaft ; Investitionspolitik ; Welt ; Finance and Investment ; Landwirtschaft ; Investition
    Abstract: By proposing questions in ten policy areas, the Policy Framework for Investment in Agriculture supports host countries in evaluating and designing policies to mobilise private investment in agriculture and maximise its positive contribution to economic growth and sustainable development. It draws on the Policy Framework for Investment developed at the OECD in 2006 by 60 OECD and non-OECD countries.
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  • 28
    ISBN: 9789264217676
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Chile 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Chile ; Taxation ; Chile
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Chile. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264210448 , 9789264218338
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Parallel Title: Erscheint auch als The cost of air pollution
    Keywords: Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Abstract: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
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  • 30
    ISBN: 9789264223059
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Israel 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196322
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Suisse 2013
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.604809177
    Keywords: Entwicklungshilfe ; Schweiz ; Development ; Switzerland ; Bericht ; Schweiz ; Entwicklungshilfe
    Abstract: This book presents the findings of the OECD Development Assistance Committee's reviews of the individual development co-operation efforts Switzerland for 2013. It examines the development co-operation policies and programmes and performance of Switzerland, and examines both policy and implementation. It takse an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201415
    Language: English
    Pages: Online-Ressource (288 p.)
    Parallel Title: Parallelausg. Perspectives régionales de l'OCDE 2014 ; Régions et villes ; Les politiques publiques à la rencontre des citoyens
    Parallel Title: Erscheint auch als OECD OECD regional outlook 2014
    RVK:
    Keywords: Regionalpolitik ; Regionales Wachstum ; Regionalentwicklung ; Kommunalpolitik ; Stadtwachstum ; Stadtentwicklung ; OECD-Staaten ; Urban, Rural and Regional Development
    Abstract: Regions and cities are on the front lines of many challenges faced by OECD countries today, from education and jobs to health care and quality of life. Getting regions and cities “right”, adapting policies to the specificities of where people live and work, is vital to improving citizens’ well-being. This second edition of the OECD Regional Outlook aims to help countries do just that. Part I describes the main trends and challenges today. Part II has a special focus on cities, looking at public investment, urban framework policies, and rural-urban issues. Part III presents a Policy Forum on the future of cities, with five contributions from distinguished authors and policy makers. Part IV offers profiles of regional development in all 34 OECD countries.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207523
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: Ageing and Employment Policies
    Parallel Title: Parallelausg. Vieillissement et politiques de l'emploi ; France 2014 ; Mieux travailler avec l'âge
    Parallel Title: Erscheint auch als Ageing and employment policies
    Keywords: Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Frankreich ; Social Issues/Migration/Health ; France ; Frankreich ; Älterer Arbeitnehmer ; Beschäftigungspolitik
    Abstract: People today are living longer than ever before, while birth rates are dropping in the majority of OECD countries. In such demographics, public social expenditures require to be adequate and sustainable in the long term. Older workers play a crucial role in the labour market. Now that legal retirement ages are rising, older workers will work longer and employers will have to retain them. But those older workers who have lost their job have experienced long term-unemployment and low probabilities to return to work. What can countries do to help? How can they give older people better work incentives and opportunities? How can they promote age diversity in firms? This report offers analysis and assessment on what the best policies are for fostering employability, job mobility and labour demand at an older age in France.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224636
    Language: English
    Pages: Online-Ressource (276 p.)
    Parallel Title: Erscheint auch als Women in public life
    Keywords: Frauen ; Familienpolitik ; Gleichberechtigung ; Gleichstellungspolitik ; MENA-Staaten ; Governance
    Abstract: Public institutions play a critical role in promoting gender-sensitive policies and gender equality more broadly, in the MENA region and around the world. Advancing gender balance in public institutions and public life more generally, including the judiciary, parliaments, and the political executive constitutes a major step towards gender-responsive policies and non-discrimination and serves as a key milestone in promoting gender equality. This report provides a comparative overview of the policies affecting women’s participation in public life across the MENA region. It examines the existing barriers to women’s access to public decision-making positions, and provides a cross-country assessment of current instruments and institutions to advance women’s empowerment in the MENA region. The report undertakes an analysis of the existing legal barriers for gender equality in public life, including with regard to political and economic rights, freedom of movement, labour law, family law, access to justice and gender-based violence and provides focused policy-recommendations to close legal and institutional gaps. The report has been prepared by the OECD, in partnership with Centre for Arab Women Training and Research (CAWTAR) and with the support of the Arab Administrative Development Organisation (ARADO) and covers the following countries: Algeria, Egypt, Morocco, the Palestinian Authority, Jordan, Lebanon, Tunisia, the United Arab Emirates and Yemen.
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  • 35
    ISBN: 9789264217713
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: the Former Yugoslav Republic of Macedonia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264214200
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE ; Islande 2014
    DDC: 363.7
    Keywords: Environment ; Iceland
    Abstract: This report is the third OECD review of Iceland’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on the environmental aspects of Iceland's energy and tourism policies.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208292
    Language: English
    Pages: Online-Ressource (236 p.) , ill.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE ; Colombie 2014
    Parallel Title: Parallelausg. Evaluaciones del desempeño ambiental; Colombia 2014
    Keywords: Environment ; Colombia
    Abstract: This report is the first OECD review of Colombia’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on waste and chemicals management and policies that promote more effective and efficient protection and sustainable use of biodiversity.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282107720
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: ITF Round Tables no.154
    Parallel Title: Parallelausg. Grands projets d'infrastructures de transport et développement économique
    Keywords: Transport
    Abstract: This report discusses the state of the art in understanding the economic effects of major transport infrastructure projects. It examines the limits of socio-economic cost-benefit analysis (CBA) and reviews the development of complementary and alternative approaches to assessing the benefits of investment in large, transformative projects. In particular, his report focuses on practical appraisal tools developed for assessment of the Grand Paris super-metro and London’s Crossrail project.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207912
    Language: English
    Pages: Online-Ressource (112 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Ireland
    Keywords: Qualifikation ; Arbeitsmarktpolitik ; Irland ; Employment ; Urban, Rural and Regional Development ; Ireland
    Abstract: Employment and Skills Strategies in Ireland focuses on the role of local employment and training agencies in contributing to job creation and productivity. This report looks at the range of institutions and bodies involved in employment and skills policies, focusing on local activities in the Dublin and South East regions. It can help national, regional and local policy makers in Ireland build effective and sustainable partnerships at the local level, which join-up efforts and achieve stronger outcomes across employment, training, and economic development policies. The report is part of a comparative OECD review of local job creation policies, which explores how countries are putting measures in place at the local level to stimulate quality employment, social inclusion and growth.
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  • 40
    ISBN: 9789264213944
    Language: English
    Pages: Online-Ressource (164 p.)
    Parallel Title: Parallelausg. Les femmes et l'entreprise 2014 ; Accélérer le développement de l'entreprenariat dans la région Afrique du Nord et Moyen-Orient
    Parallel Title: Erscheint auch als Women in business 2014
    Keywords: Unternehmer ; Frauen ; MENA-Staaten ; Urban, Rural and Regional Development ; Development ; Industry and Services
    Abstract: Women in Business 2014 summarises the progress made by the OECD-MENA Women Business Forum (WBF) since the publication of its first Women in Business report in 2012. In 2012, five groups of actions had been identified as priorities to be carried out by governments, international stakeholders, financial and business support organisations, as well as statistical agencies. In two years, the WBF has developed inputs for three of these areas of priority actions. The WBF’s contributions are growing along with its increased recognition as a hub which spurs concrete improvements in the business climate for women entrepreneurs in the MENA region. Today, women’s entrepreneurship is all the more important as governments in the region are facing the colossal challenge of rebooting job creation to improve the well-being of a growing workforce and confidence in the economy. The economic prospects of MENA economies that are going through a political transition have improved but unemployment has increased, inflation is rising and public finances have deteriorated. In these countries, political uncertainties add to long term structural difficulties. In the Gulf Cooperation Council (GCC) countries, the challenges still lie in the diversification of their economies.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264222892
    Language: English
    Pages: Online-Ressource (212 p.)
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD rural policy reviews
    RVK:
    Keywords: Entwicklungsplanung ; Ländliche Entwicklung ; Chile ; Governance ; Urban, Rural and Regional Development ; Chile
    Abstract: This report looks at rural policy in Chile, examining the main trends in rural regions, policies and governance arrangements. It highlights the need to establish a national rural policy framework in Chile, in order to better coordinate the wide range of national policies and programmes currently targeting rural areas. It also investigates the evolving role of "rural" in development, highlighting the need to design rural policies in a strategic way so that complementarities with urban policy can be realised as the country develops.
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  • 42
    ISBN: 9789264217454
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Andorra 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 43
    ISBN: 9789264220676
    Language: English
    Pages: Online-Ressource (450 p.)
    Edition: Second edition
    Parallel Title: Erscheint auch als Europäische Kommission. Statistisches Amt Eurostat-OECD methodological guide for developing producer price indices for services
    Keywords: Erzeugerpreisindex ; Dienstleistungssektor ; OECD-Staaten ; Economics ; OECD ; Erzeugerpreis ; Preisindex ; Dienstleistungssektor
    Abstract: The International Producer Price Index Manual, Theory and Practice (PPI Manual) published by the IMF in 2004 consituted a landmark for international standards on price measurement and contains detailed, comprehensive information for the compilation of producer price indices as well as an extensive coverage of the conceptual and theoretical issues. This second edition of the Methodological Guide for Developing Producer Price Indices for Services (SPPI Guide) is a complement to the PPI Manual in two ways: it focuses on service-specific aspects in the PPI compilation by developing further the conceptual framework and it adds detailed descriptions of PPI measurement for a wide range of individual service industries. This second edition of the SPPI Guide has been jointly produced by the OECD, Eurostat, the members of a task Force with deleguates from 14 OECD/EU members countries (Australia, Austria, Canada, France, Germany, Hungary, Israel, Japan, Korea, Mexico, Netherlands, Poland, the United Kingdom and the United States)and in synergy with the Voorburg Group. Several countries contributed to the Guide by providing descriptions of service PPIs for individual industries, other countries were represented by national experts in at least one meeting of the Task Force.
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  • 44
    ISBN: 9789264221413
    Language: English
    Pages: Online-Ressource (524 p.)
    Series Statement: OECD Series on Testing and Assessment no.150
    Keywords: Environment
    Abstract: This document is a tool to support regulatory authorities’ decisions on the hazard of specific chemicals when they receive test results from a Test Guideline (TG) or draft TG for the screening/testing of chemicals for endocrine disrupting properties. The contexts for these decisions will vary, depending on local legislation and practice, so the advice is worded in such a way as to permit flexible interpretation. It provides guidance on how to interpret the outcome of individual tests and how to increase evidence on whether or not a substance may be an endocrine disrupter; to this end, it recommends a test method that may be performed if regulatory authorities need more evidence.
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  • 45
    ISBN: 9789264221352
    Language: English
    Pages: Online-Ressource (213 p.)
    Series Statement: OECD Series on Testing and Assessment no.178
    Keywords: Environment
    Abstract: This document describes some endocrine pathways that have been shown to be susceptible to environmental endocrine disruption and whose disruption could contribute to increasing incidents of some disorders in humans and wildlife populations, such as obesity/diabetes/metabolic syndrome, reproductive dysfunction, and neuro-developmental abnormalities. Assays and endpoints are described that could be used in new or existing OECD Test Guidelines for evaluating chemicals for endocrine-disrupting activity. Endocrine pathways evaluated are the hypothalamus:pituitary:adrenocortical (HPA) axis, the hypothalamus:pituitary:gonad (HPG) axis, the somatotropic axis, the retinoid signaling pathway, the hypothalamus:pituitary:thyroid (HPT) axis, the vitamin D signaling pathway, and the peroxisome proliferator-activated receptor (PPAR) signaling pathway.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264298781
    Language: English
    Pages: Online-Ressource (203 p.)
    Series Statement: OECD Skills Studies
    Keywords: Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Norwegen ; Education ; Employment ; Norway ; Graue Literatur
    Abstract: Skills are central to Norway’s future prosperity and the well-being of its people. This diagnostic report identifies 12 skills challenges for Norway which were distilled from a series of interactive diagnostic workshops held in the course of 2013 with a wide range of stakeholders in Oslo, Buskerud County and Nordland County. The OECD Skills Strategy Diagnostic Report: Norway draws upon a wide range of OECD comparative data and analysis to illustrate each skills challenge and offers insights from the experience of other countries in tackling similar skills challenges. The first nine skills challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The last three skills challenges refer to the “enabling” conditions which strengthen the overall skills system.
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  • 47
    ISBN: 9789264208537
    Language: English
    Pages: Online-Ressource (82 p)
    Series Statement: Nuclear Science
    Keywords: Nuclear Energy
    Abstract: A modern light water reactor (LWR) of 1 GWe capacity will typically discharge about 20-25 tonnes of irradiated fuel (spent fuel) per year of operation. Despite the low content of about 0.1-0.2% of minor actinides in spent fuel, these actinides can nonetheless contribute significantly to decay heat loading and neutron output, as well as to the overall radiotoxic hazard of spent fuel. For this reason, there has long been an interest in transmuting minor actinides to reduce their impact on the back end of the fuel cycle. Fast reactors are needed to effectively transmute transuranics (TRUs), including minor actinides. However, recent studies have demonstrated that TRU transmutation rates can also be achieved in thermal reactors, although with certain limitations due to the accumulation of transuranics through recycling and their impact on the safety of power plants. The transmutation of TRUs could potentially be implemented in a substantial number of thermal reactors operating today, while waiting for a similar programme in fast reactors to allow for commercial-scale operations in 20 to 30 years or more. This publication provides an introduction to minor actinide nuclear properties and discusses some of the arguments in favour of minor actinide recycling, as well as the potential role of thermal reactors in this regard. Various technical issues and challenges are examined from the fuel cycle, operations, fuel designs, core management and safety/dynamics responses to safety and economics. The focus of this report is on the general conclusions of recent research that could be applied to thermal reactors. Further research and development needs are also considered, with summaries of findings and recommendations for the direction of future R&D efforts.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264216044 , 9264216049
    Language: English
    Pages: Online-Ressource
    Series Statement: Nuclear Development
    Keywords: Nuclear Energy ; Nuclear energy ; Nuclear Energy ; Uranbergbau ; Umweltbelastung ; Umweltüberwachung ; Umweltbezogenes Management ; Umweltschutz ; Uranbergbau ; Berge ; Spülfeld ; Umweltschutz ; Arbeitsschutz ; Gesundheitsschädlicher Stoff
    Abstract: Uranium mining and milling has evolved significantly over the years. By comparing currently leading approaches with outdated practices, this report demonstrates how uranium mining can be conducted in a way that protects workers, the public and the environment. Innovative, modern mining practices combined with strictly enforced regulatory standards are geared towards avoiding past mistakes committed primarily during the early history of the industry when maximising uranium production was the principal operating consideration. Today’s leading practices in uranium mining aim at producing uranium in an efficient and safe manner that limits environmental impacts to acceptable standards. As indicated in this report, the collection of baseline environmental data, environmental monitoring and public consultation throughout the life cycle of the mine enables verification that the facility is operating as planned, provides early warning of any potentially adverse impacts on the environment and keeps stakeholders informed of developments. Leading practice also supports planning for mine closure before mine production is licensed to ensure that the mining lease area is returned to an environmentally acceptable condition. The report highlights the importance of mine workers being properly trained and well equipped, as well as that of ensuring that their work environment is well ventilated so as to curtail exposure to radiation and hazardous materials and thereby minimise health impacts.
    Note: Gesehen am 25.06.2018
    URL: Volltext  (kostenfrei)
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  • 49
    ISBN: 9789264210295
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lettland ; Taxation ; Latvia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 50
    ISBN: 9789264209978
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264215672
    Language: English
    Pages: Online-Ressource (384 p.)
    Keywords: Energy
    Abstract: Energy efficiency is high on the political agenda as governments seek to reduce wasteful energy consumption, strengthen energy security and cut greenhouse gas emissions. However, the lack of data for developing proper indicators to measure energy efficiency often prevents countries from transforming declarations into actions. This manual identifies the main sectoral indicators and the data needed to develop these indicators; and to make surveying, metering and modeling practices existing all around the world available to all. It has been developed with a companion document, Energy Efficiency Indicators: Essentials for Policy Making, as a starting point towards enabling policymakers to understand where greater efficiency is needed, to implement appropriate policies and to measure their impact.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264216525
    Language: English
    Pages: Online-Ressource (230 p.)
    Parallel Title: Erscheint auch als Standard for automatic exchange of financial account information in tax matters
    DDC: 336.20091724
    Keywords: Taxation ; Internationales Steuerrecht ; Datenaustausch
    Abstract: The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014. This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions of the Model Competent Authority Agreement, the technical modalities and a wider approach to the Common Reporting Standard.
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  • 53
    Online Resource
    Online Resource
    Singapore : World Scientific
    ISBN: 9789264215061
    Language: English
    Pages: Online-Ressource (300 p.)
    Keywords: Education ; Trade
    Abstract: Education and media services both provide services that embody local cultures, in which there is extensive public sector participation and significant domestic regulation. At the same time, they are dramatically affected by the information and communication technology revolution. The production of information content now involves huge costs in terms of research and development or artistic talent, while the cost of making such products available to other consumers is very low. This in turn challenges the effectiveness of domestic regulation and raises fundamental questions about its purpose, calling for an increased scope for international trade and investment, and the development of supply chains. This book provides readers with a comprehensive and consistent treatment of policy in the higher education and media services sector across a range of Asian economies little studied in the existing literature. It gives an overview of global trends in each area, followed by detailed, country-specific studies. Through comparative work, it identifies common elements across these sectors and highlights critical implications for trade policy.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264217188
    Language: English
    Pages: Online-Ressource (252 p.)
    Series Statement: Connecting People with Jobs
    Parallel Title: Erscheint auch als Connecting people with jobs
    Keywords: Aktivierende Arbeitsmarktpolitik ; Großbritannien ; Employment ; United Kingdom
    Abstract: This report examines recent activation policies in the United Kingdom aimed at moving people back into work. It offers insight into how countries can improve the effectiveness of their employment services and also control spending on benefits. The United Kingdom's policies have helped limit the rise in unemployment during the crisis. It has been at the forefront of reform efforts by OECD countries to transform and modernise policies designed to help the unemployed find work, through major new programmes such as Universal Credit and the Work Programme. Although time is needed for these to gain momentum as well as for a full evaluation of their impact to be carried out, the report identifies a number of areas where consideration should be given to additional measures or adjustments to existing ones.
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  • 55
    ISBN: 9789264208094
    Language: English
    Pages: Online-Ressource (200 p.)
    Edition: Online-Ausg.
    Series Statement: PISA 2012 results vol. 6
    Series Statement: PISA
    Series Statement: PISA 2012 results
    Parallel Title: Erscheint auch als PISA 2012 results ; Vol. VI: Students and money
    Keywords: Education
    Abstract: This sixth volume of PISA 2012 results examines 15-year-old students’ performance in financial literacy in the 18 countries and economies that participated in this optional assessment. It also discusses the relationship of financial literacy to students’ and their families’ background and to students’ mathematics and reading skills. The volume also explores students’ access to money and their experience with financial matters. In addition, it provides an overview of the current status of financial education in schools and highlights relevant case studies.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224223
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 473; Essai d'aberration Chromosomique In Vitro chez les Mammifères
    Keywords: Environment
    Abstract: The purpose of the in vitro chromosome aberration test is to identify agents that cause structural chromosome aberrations in cultured mammalian somatic cells. Structural aberrations may be of two types: chromosome or chromatid. The in vitro chromosome aberration test may employ cultures of established cell lines, cell strains or primary cell cultures. Cell cultures are exposed to the test substance (liquid or solid) both with and without metabolic activation during about 1.5 normal cell cycle lengths. At least three analysable concentrations of the test substance should be used. At each concentration duplicate cultures should normally be used. At predetermined intervals after exposure of cell cultures to the test substance, the cells are treated with a metaphase-arresting substance, harvested, stained. Metaphase cells are analysed microscopically for the presence of chromosome aberrations.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205147
    Language: English
    Pages: Online-Ressource (38 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: Gender equality and the environment are treated as cross-cutting issues in all DAC peer reviews in recognition of their importance in development co-operation. This report highlights some of the common themes and important lessons on mainstreaming gender equality and the environment based on DAC members’ practices as documented in peer reviews, a number of donor evaluations as well as wider work across the OECD.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224155
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 239 ; Essai de Toxicité sur Myriophyllum Spicatum dans un Système Eau-Sédiment
    Keywords: Environment
    Abstract: This Test Guideline is designed to assess the toxicity of chemicals on the growth of the rooted aquatic plants (Myriophyllum spicatum) growing in water-sediment system. Shoot apices of healthy and non-flowering plant are potted in standardised, artificial sediment supplemented with additional nutrient and exposed to at least five concentrations of the chemical over a period of 14 days. A minimum of 6 replicates for the untreated control and 4 replicates for each test concentration should be used. The measured quantitative variables include growth of shoot length and development of fresh and dry weight, and the measured qualitative variables include presence or not of chlorosis and necrosis or growth deformities. Both average specific growth rate (r) and yield (y) are determined and then used to expressed ErCx and EyCx respectively (x can be e.g. 10, 20, 50.) In addition, the lowest observed effect concentration (LOEC) and the no observed effect concentration (NOEC) may be statistically determined.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190832
    Language: English
    Pages: Online-Ressource
    Series Statement: Energy Policies of IEA Countries
    Keywords: Energy ; European Union
    Abstract: In October 2014, the European Union (EU) set ambitious climate and energy targets for 2030, confirming its global leadership on climate change. But while the targets are in place, the legal framework to implement them is yet to be developed. Energy Policies of IEA Countries: European Union – 2014 provides recommendations on how the targets can be reached in a cost-effective and integrated way, while fostering the competitiveness and energy security of the European Union. The recommendations build on the lessons learned since the first IEA in-depth review of the European Union in 2008. Since then, EU energy policy has been driving energy market integration, cross-border trade and the implementation of energy and climate targets by 2020. The European Union is a global leader in transitioning towards a low-carbon economy: Europe’s unprecedented renewable energy boom, its action on energy efficiency and the economic downturn have all contributed to a drop in greenhouse gas emissions. However, energy security concerns have increased. Ageing nuclear and coal plants will be shut, and EU energy systems and markets must accommodate growing shares of variable renewable energy. The European Union seeks to foster access to diversified gas and oil supplies to reduce dependence on single suppliers. Making the most of its diversity, the European Union must strengthen the internal energy market to enhance both its energy security and the competitiveness of its industry. Yet, important interconnections are missing, and, despite the opening of the wholesale market and decreasing prices , concentrated and regulated retail markets do not deliver benefits to consumers. As member states adopt different decarbonisation pathways and energy policy choices, a strong “Energy Union” is needed with effective energy market rules and policies that support the development of low-carbon technologies, within the new energy and climate policy framework for 2030.
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  • 60
    ISBN: 9789264220720
    Language: English
    Pages: Online-Ressource (232 p.)
    Parallel Title: Erscheint auch als Capturing the multiple benefits of energy efficiency
    DDC: 333.7916
    Keywords: Energieeinsparung ; Wirkungsanalyse ; Energy
    Abstract: The traditional focus on energy savings as the main goal of energy efficiency policy has, at times, led to an underestimation of the full value of energy efficiency in both national and global economies. Energy efficiency can bring multiple benefits, such as enhancing the sustainability of the energy system, supporting strategic objectives for economic and social development, promoting environmental goals and increasing prosperity. The aim of this book is two-fold: to build knowledge of the multiple benefits of energy efficiency, and to demonstrate how policy makers and other stakeholders can use existing tools to measure and maximise the benefits they seek. Five key benefits areas – macroeconomic development; public budgets; health and wellbeing; industrial productivity; and energy delivery – are investigated in-depth, showing compelling returns when the value of multiple benefits is calculated alongside traditional benefits of energy demand and greenhouse gas emissions reductions. Considering multiple benefits also has important implications for unravelling one of the persistent challenges in energy efficiency – the rebound effect – revealing that it often signals a positive outcome in terms of achieving broader social and economic goals. By identifying and quantifying a broader range of impacts of energy efficiency, the multiple benefits approach repositions energy efficiency as a mainstream tool for economic and social development, and has the potential to motivate higher uptake of energy efficiency opportunities in the market.
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  • 61
    ISBN: 9789264217768
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209138
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. Changement climatique, eau et agriculture ; Vers des systèmes résilients
    Parallel Title: Erscheint auch als Climate change, water and agriculture
    DDC: 363.7387
    Keywords: Klimawandel ; Wasserversorgung ; Agrarproduktion ; OECD-Staaten ; Welt ; Agriculture and Food
    Abstract: This report reviews the main linkages between climate change, water and agriculture as a means to identifying and discussing adaptation strategies for better use and conservation of water resources. It aims to provide guidance to decision makers on choosing an appropriate mix of policies and market approaches to address the interaction between agriculture and water systems under climate change.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223202
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Indicateurs de croissance verte pour l'agriculture ; Évaluation préliminaire
    Parallel Title: Erscheint auch als Green growth indicators for agriculture
    Keywords: Nachhaltige Entwicklung ; Landwirtschaft ; Landwirtschaftliche Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Landwirtschaft ; Nachhaltigkeit
    Abstract: An integral component of any green growth strategy is a highly-reliable set of measurement tools and indicators that would enable policy makers to evaluate how effective policies are, and to gauge the progress being achieved in shifting economic activity onto a greener path. These tools and indicators, which will need to be based on internationally comparable data, must also be embedded in a conceptual framework and selected according to a clearly-specified set of criteria. This report is a first step towards developing a framework to monitor progress on green growth in the agricultural sector in OECD countries. The goal is to identify relevant, succinct and measurable statistics to implement the OECD Green Growth Strategy Measurement Framework which provides a common basis for further developing green growth indicators in the agricultural sector in OECD countries.
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  • 64
    ISBN: 9789264214224
    Language: English
    Pages: Online-Ressource (224 p.) , ill.
    Parallel Title: Erscheint auch als OECD Lobbyists, governments and public trust ; Vol. 3: Implementing the OECD Principles for Transparency and Integrity in Lobbying
    Keywords: Governance ; OECD ; Lobbyismus
    Abstract: This report takes stock of progress made in implementing the 2010 Recommendation on Principles for Transparency and Integrity in Lobbying – the only international instrument addressing major risks in the public decision-making process related to lobbying. The review process found that although there is an emerging consensus on the need for transparency to shed light on lobbying, new regulations are often scandal-driven instead of forward looking. In countries that have regulations in place, the degree of transparency in lobbying varies considerably across OECD members. Moving forward, it will be essential for countries to focus efforts on the implementation of the Recommendation, in order to strengthen confidence in the public decision-making process and restore trust in government. It will also be crucial to strengthen the implementation of the wider integrity framework, as it is the prime tool for safeguarding transparency and integrity in the decision-making process in general and lobbying practices in particular.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209459
    Language: English
    Pages: Online-Ressource (188 p.) , ill.
    Series Statement: OECD Development Pathways
    Parallel Title: Parallelausg. Estudio Multi-Dimensional de Uruguay ; Volumen 1. Evaluación inicial
    Parallel Title: Erscheint auch als Multi-dimensional review of Uruguay ; Vol. 1: Initial assessment
    Keywords: Development ; Uruguay ; Bericht ; Uruguay ; Wirtschaftsentwicklung ; Sozioökonomischer Wandel
    Abstract: Uruguay has made remarkable progress over the past decade. Stable macroeconomic policies and a favourable external environment have permitted brisk growth and the financing of social policies. Substantial improvements in several dimensions of human well-being have occurred during this period, alongside considerable reductions in external risks. The conditions ahead, however, may present challenges to maintaining performance. Overcoming these challenges will require finding the appropriate balance between long run objectives and macroeconomic and fiscal stability. One of the main obstacles to economic growth is the insufficient and inadequate provision of human capital and skills. A number of challenges remain for education, which, together with fiscal policy, are key means of reducing inequalities and sustaining economic growth. In addition, Uruguay needs to address labour shortages to avoid constraints on future growth, especially as exports become more skills-intensive. It is important to orient social policies and expenditures towards the most vulnerable groups.
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  • 66
    ISBN: 9789264217737
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Indonesia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202030
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth indicators 2014
    Keywords: Nachhaltige Entwicklung ; Wirtschaftswachstum ; OECD-Staaten ; Environment ; Bericht ; OECD ; Nachhaltigkeit
    Abstract: The OECD Green Growth Strategy supports countries in fostering economic growth and development while ensuring that natural assets continue to provide the resources and environmental services on which well-being relies. Policies that promote green growth need to be founded on a good understanding of the determinants of green growth and need to be supported with appropriate indicators to monitor progress and gauge results. This book updates the 2011 Towards Green Growth: Monitoring progress. It presents the OECD framework for monitoring progress towards green growth and a selection of updated indicators that illustrate the progress that OECD countries have made since the 1990s.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208469
    Language: English
    Pages: Online-Ressource (200 p.)
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD OECD reviews of health care quality
    Keywords: Gesundheitsversorgung ; Norwegen ; Social Issues/Migration/Health ; Norway ; Norwegen ; Medizinische Versorgung
    Abstract: This book presents a comprehensive review of health care quality in Norway. It finds that Norway has an impressive and comprehensive health system, which is the result of sustained commitment to providing health care for the whole Norwegian population, investment in the health system, and readiness to make changes to drive improvements. On most indicators Norway’s health system appears to be performing well, although there is some room for improvement. There have been a number of significant health care reforms in Norway over the last decade, most recently the Coordination Reform, which took effect in January 2012. Broadly this is a positive story, but challenges do lie ahead for Norway. Norway is putting in place measures to respond to these challenges, notably with the 2012 Coordination Reform, but still has some way to go before the fruits of such labour are truly felt across the health system. Norway’s ambitious reform agenda must now be balanced by structured efforts ‘on the ground’. Attention should now turn to putting in place appropriate data infrastructures, promoting meaningful engagement between key stakeholders, and by balancing a generous health budget that allows for important investments in developing new structures and services with attention to getting the most out of existing services.
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  • 69
    ISBN: 9789264223134
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Vincent and the Grenadines 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264210592
    Language: English
    Pages: Online-Ressource (320 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. España; de la Reforma de la Administración a la Mejora Continua
    Parallel Title: Erscheint auch als Spain
    DDC: 658.408
    Keywords: Regierung ; Governance-Ansatz ; Verwaltungsreform ; Spanien ; Governance ; Spain
    Abstract: This comprehensive review of public governance in Spain finds that it shares with other OECD countries the need for a whole-of-government approach to reform. This is especially needed given Spain’s high degree of decentralisation and institutional fragmentation throughout the public sector. The experience of OECD countries with administrative reform is that it is successful when it is not perceived as a one-off exercise, but rather as a process of continuous improvement to constantly identify waste, shortcomings, and opportunities to do things better. This is particularly relevant for the public administration to become a positive influence for growth and overcome the effects of the financial crisis Spain has been through.
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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196186
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Australien ; Development ; Australia
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 72
    ISBN: 9789264191914
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207875
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Studies on Tourism
    Parallel Title: Parallelausg. Le tourisme et l'économie créative
    Parallel Title: Erscheint auch als Tourism and the creative economy
    Keywords: Tourismus ; Kreativsektor ; Wissensgesellschaft ; OECD-Staaten ; Urban, Rural and Regional Development ; Industry and Services ; Austria ; China, People’s Republic ; Italy ; Japan ; Korea, Republic of ; New Zealand ; United States ; OECD ; Tourismus ; Kulturwirtschaft ; Internationaler Vergleich
    Abstract: As the significance of the creative economy continues to grow, important synergies with tourism are emerging, offering considerable potential to grow demand and develop new products, experiences and markets.These new links are driving a shift from conventional models of cultural tourism to new models of creative tourism based on intangible culture and contemporary creativity. This report examines the growing relationship between the tourism and creative sectors to guide the development of effective policies in this area. Drawing on recent case studies, it considers how to strengthen these linkages and take advantage of the opportunities to generate added value. Active policies are needed so that countries, regions and cities can realise the potential benefits from linking tourism and creativity. Key policy issues are identified.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205277
    Language: English
    Pages: Online-Ressource (272 p.) , ill.
    Parallel Title: Erscheint auch als The competitiveness of global port-cities
    Keywords: Hafen ; Stadtökonomik ; Stadt ; Standortwettbewerb ; Internationaler Wettbewerb ; Welt ; Urban, Rural and Regional Development ; Bericht ; Hafenwirtschaft ; Hafenstadt ; Standortfaktor ; Internationale Wettbewerbsfähigkeit
    Abstract: Ports and cities are historically strongly linked, but the link between port and city growth has become weaker. Economic benefits often spill over to other regions, whereas negative impacts are localised in the port-city. How can ports regain their role as drivers of urban economic growth and how can negative port impacts be mitigated? Those are the questions that this report aims to answer.
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264226135
    Language: English
    Pages: Online-Ressource (176 p.) , ill.
    Series Statement: Recruiting Immigrant Workers
    Parallel Title: Erscheint auch als Recruiting immigrant workers
    Keywords: Arbeitsmigranten ; Migrationspolitik ; Arbeitsmarktpolitik ; Norwegen ; Employment ; Social Issues/Migration/Health ; Norway ; Norwegen ; Ausländischer Arbeitnehmer ; Migration
    Abstract: Norway is characterised by very high levels of migration from within the European Economic Area (EEA) and growing but small scale labour migration from countries outside the EEA. In this context, the challenge for managing discretionary labour migration is to ensure it complements EEA flows. High-skilled workers who come to Norway often leave, even if their employer would like to keep them. Norway has many international students, but most appear to leave at graduation or in the years that follow. The spouses of skilled migrants – usually educated and talented themselves – face challenges in finding employment, and this may cause the whole family to leave. Key industries in smaller population centres wonder how they will source talent in the future. This review examines these aspects of the Norwegian labour migration system. It considers the efficiency of procedures and whether the system is capable of meeting demand. It looks at several policy measures that were implemented and withdrawn, and assesses how these and other mechanisms could be better applied. The characteristics and behaviour of past labour migrants is examined to suggest means of encouraging promising immigrants to remain, and how Norway might attract the specific labour migrants from which it can most benefit in the future.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264216501
    Language: English
    Pages: Online-Ressource (384 p.)
    Parallel Title: Parallelausg. Gérer les migrations économiques pour mieux répondre aux besoins du marché du travail
    Parallel Title: Erscheint auch als Matching economic migration with labour market needs
    Keywords: Regionale Arbeitsmobilität ; Arbeitsmigranten ; Arbeitsnachfrage ; Matching ; OECD-Staaten ; EU-Staaten ; Employment ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Europäische Union ; Ausländischer Arbeitnehmer
    Abstract: This publication gathers the papers presented at the “OECD-EU dialogue on mobility and international migration: matching economic migration with labour market needs” (Brussels, 24-25 February 2014), a conference jointly organised by the European Commission and the OECD. It provides new evidence on the role that international migration has played in Europe and in selected other OECD countries over the past decade in terms of labour force; educational attainment; and occupational changes. It analyses the availability and use of migrants’ skills based on an in-depth literature review as well as new data analyses for Europe and the United States, Canada and the OECD as a whole, taking advantage of the International Survey of Adult Skills – PIAAC. Finally, several chapters discuss the potential role of international migration in meeting current and future labour market needs in Europe, in the United States and in the European Union. This work shows that although migration can make an important contribution to labour force growth, its role in counterbalancing the effects of population ageing will depend on the capacity of countries to match labour needs to migrants’ characteristics.
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  • 77
    ISBN: 9789264217430
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Georgia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Abstract: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205390
    Language: English
    Pages: Online-Ressource (148 p.)
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als Innovation and modernising the rural economy
    RVK:
    Keywords: Ländliche Wirtschaft ; Entwicklungsplanung ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development
    Abstract: This publication is a result of the discussions from the OECD 8th Rural Development Policy Conference: "Innovation and modernising the rural economy" which took place in Krasnoyarsk, Russia on 3-5 October 2012. It provides an overview of the two themes of modernisation and innovation, focusing on identifying the attributes of the modern rural economy and showing how it differs from the traditional rural economy and from metropolitan economies. It also shows how rural innovation is a key driver of rural economic growth using patents as a measure. The second part of the book consists of four chapters that offer evidence of rural regions’ potential to contribute to national economic growth. In addition, each provides useful context for Part I by outlining four different perspectives on the process of modernisation and innovation, and specifically, how they can take place in the rural territories of OECD countries. In each paper, the authors explore the opportunities and impediments to these twin processes and how government policy can help or hinder them.
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  • 79
    ISBN: 9789264203389
    Language: English
    Pages: Online-Ressource (212 p.)
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Erscheint auch als Regulatory policy in Mexico
    Keywords: Regulierung ; Mexiko ; Governance ; Mexico
    Abstract: Mexico has made several efforts to design and implement a regulatory improvement policy over the past several years. The institutions involved in the better regulation policy have played a key role in enhancing regulatory quality. This includes the Federal Regulatory Improvement Commission (COFEMER), the Ministry of Economy, and the Ministry of Public Administration. Mexico now has two decades of experience in the application of Regulatory Impact Analysis (RIA). Over this period, it has continued to expand the scope of RIA, to refine and improve the specific requirements and to invest substantial resources in implementation. Recently, Mexico has adopted the internationally recognised Standard Cost Model, which has brought a renewed impetus across the federal government to reduce administrative burdens generated by formalities. There is also a thriving multi-level regulatory governance programme. As a result, Mexico is currently at a stage where positive results are being obtained. However, this is not the time to slow down; instead, further work should be fostered to step up to a new phase of regulatory quality which embeds an effective and profound regulatory improvement culture across the federal government.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208834
    Language: English
    Pages: Online-Ressource (148 p.) , ill.
    Series Statement: OECD Reviews of Pension Systems
    Parallel Title: Erscheint auch als OECD OECD reviews of pensions systems
    Keywords: Gesetzliche Rentenversicherung ; Rentenreform ; Altersvorsorge ; Irland ; Social Issues/Migration/Health ; Ireland
    Abstract: This report provides an international perspective on Ireland’s retirement income provision for a focused review on the viability and long-term impact of proposed changes in pension policy, taking into account the impact of the economic downturn. It covers all components of the pension system: state, private personal and occupational plans and schemes for public-sector employees.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223301
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Mental Health and Work
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Niederlande ; Employment ; Social Issues/Migration/Health ; Netherlands ; Niederlande ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on the Netherlands is the seventh in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223257
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Working smarter in tax debt management
    Keywords: Steuereinnahmen ; Finanzverwaltung ; Besteuerungsverfahren ; Taxation
    Abstract: Many revenue bodies have been developing strategies and approaches to improve the tax collection and recovery processes, so that they are more effective and cost less. Very promising and proven new practices have emerged, which can deliver spectacular improvements in performance in tax collection and recovery. This report provides a comprehensive overview of the best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208728
    Language: English
    Pages: Online-Ressource (200 p.)
    Series Statement: OECD Reviews of Risk Management Policies
    Parallel Title: Parallelausg. Étude de l'OCDE sur la gestion des risques d'inondation ; la Seine en Île-de-France 2014
    Parallel Title: Erscheint auch als Seine Basin, Île-de-France, 2014
    Keywords: Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Environment ; Governance ; France ; Île-de-France ; Seine ; Überschwemmung ; Katastrophenschutz
    Abstract: This study examines flood risk prevention of the Seine in the Ile-de-France region. It highlights the impacts a major flood, like the one in 1910, could have on the well-being of citizens, city management and the economy.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264219236
    Language: English
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
    Parallel Title: Parallelausg. Leitlinien zur Verrechnungspreisdokumentation und länderbezogenen Berichterstattung
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
    Parallel Title: Erscheint auch als Guidance on transfer pricing documentation and country-by-country reporting
    Keywords: Verrechnungspreis ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209503
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Parallel Title: Erscheint auch als Climate resilience in development planning
    DDC: 363.7387
    Keywords: Entwicklungsplanung ; Klimawandel ; Kolumbien ; Äthiopien ; Environment ; Colombia ; Ethiopia ; Äthiopien ; Kolumbien ; Klimaänderung ; Entwicklungsökonomie
    Abstract: Climate-related disasters have inflicted increasingly high losses on developing countries, and with climate change, these losses are likely to worsen. Improving country resilience against climate risks is therefore vital for achieving poverty reduction and economic development goals. This report discusses the current state of knowledge on how to build climate resilience in developing countries. It argues that climate-resilient development requires moving beyond the climate-proofing of existing development pathways, to consider economic development objectives and resilience priorities in parallel. Achieving this will require political vision and a clear understanding of the relation between climate and development, as well as an adapted institutional set-up, financing arrangements, and progress monitoring and evaluation. The report also discusses two priorities for climate-resilient development: disaster risk management and the involvement of the private sector. The report builds on a growing volume of country experiences on building climate resilience into national development planning. Two country case studies, Ethiopia and Colombia, are discussed in detail.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224520
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Tax Policy Studies no.22
    Parallel Title: Erscheint auch als The distributional effects of consumption taxes in OECD countries
    Keywords: Verteilungswirkung ; Verbrauchsteuer ; Steuerinzidenz ; OECD-Staaten ; Employment ; Taxation ; Bericht ; OECD ; Steuerpolitik ; Umsatzsteuer ; Inzidenz
    Abstract: The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208421
    Language: English
    Pages: Online-Ressource (168 p.)
    Parallel Title: Erscheint auch als Emerging policy issues in synthetic biology
    DDC: 572.86
    Keywords: Biotechnologie ; Science and Technology ; Synthetische Biologie
    Abstract: Synthetic biology is at such an early stage of development that there is no uniform agreement as yet about what it actually is. To some, it represents a natural extension of genetic engineering, and therefore is “business as usual”. For others, it is a way to bring mass manufacturing out from the decades of biotechnology research. Currently the discipline is limited by the ability to synthesise DNA cost-effectively but this is a technical barrier that it is anticipated will be overcome. Synthetic biology raises a number of policy issues around R&D funding, company investment, PPP arrangements and innovative financing, infrastructure requirements, education and training, intellectual property (IP), regulation, and public engagement. In preparation for the continuing development and greater use of synthetic biology, some countries have started to prepare synthetic biology technical roadmaps and a global roadmap for the medium term would be an extremely useful policy tool. Technical roadmaps could both identify likely future policy requirements, and be a useful vehicle in public engagement.
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  • 88
    ISBN: 9789264217898
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Lucia 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saint Lucia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 89
    ISBN: 9789264223035
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 90
    ISBN: 9789264226616
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Rapport de l'OCDE sur la corruption transnationale ; Une analyse de l'infraction de corruption d'agents publics étrangers
    Parallel Title: Parallelausg. Informe de la OCDE sobre Cohecho Internacional ; Análisis del delito de cohecho de servidores públicos extranjeros
    Parallel Title: Erscheint auch als OECD OECD Foreign Bribery Report
    Keywords: Korruption ; OECD-Staaten ; Finance and Investment ; Governance
    Abstract: This report endeavours to measure, and to describe, transnational corruption based on data from the 427 foreign bribery cases that have been concluded since the entry into force of the OECD Anti-Bribery Convention in 1999.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264216006
    Language: English
    Pages: Online-Ressource (40 p.)
    Series Statement: Better Policies
    Keywords: Economics ; Germany
    Abstract: This book provides an overview of the key challenges currently faced in Germany and OECD's main policy recommendations to address them. Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, the book tailors the OECD’s policy advice to the specific and timely priorities of Germany, focusing on how its government can make reform happen.
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  • 92
    ISBN: 9789264217799
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264185739
    Language: English
    Pages: Online-Ressource (286 p.)
    Parallel Title: Erscheint auch als Making innovation policy work
    Keywords: Technologiepolitik ; OECD-Staaten ; Welt ; Innovationsförderung ; Innovation ; Industriepolitik ; Unternehmenspolitik ; Umweltschutzmarkt ; Produktion ; Wirtschaft ; Ökologie ; Nachhaltigkeit ; Entwicklung ; Unterentwicklung ; Ursache ; Tendenz ; Science and Technology ; Industry and Services
    Abstract: This book explores emerging topics in innovation policy for more inclusive and sustainable growth, building on concrete examples. It develops the notion of experimental innovation policy – which integrates monitoring and feedback at the policy design stage, and occurs continuously to improve impact and implementation. This approach should help improve the quality and efficiency of public expenditures supporting innovation policy. Experimental policy making is particularly important for new and emerging innovation domains, where the scope for learning and improvement is the greatest. To make the discussion as concrete and relevant as possible for practitioners and policy makers, three emerging domains of innovation policy are explored in greater detail: innovative entrepreneurship, green innovation, and pro-poor or base-of-the-pyramid (BoP) innovation.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: Online-Ressource (4 p.)
    Series Statement: Education Indicators in Focus no.27
    Parallel Title: Parallelausg. Quel avantage salarial le niveau de formation procure-t-il ?
    Keywords: Education
    Abstract: Rising levels of tertiary attainment seem not to have led to an “inflation” eroding the labour-market value of qualifications. However, tertiary graduates have the highest relative earnings advantage when they live in a country with low tertiary attainment rates. On average, compared to those with an upper secondary education, tertiary-educated adults earn about 1.6 times more than their peers, while individuals without an upper secondary education earn 24% less. Higher educational attainment and literacy skills increase earnings, but the advantages are more pronounced for men than for women and seem to increase as adults get older. The crisis has widened the wage gap between less educated and highly educated individuals: across OECD countries, the average difference in earnings from employment between these two groups increased from 75 percentage points in 2008 to 79 percentage points in 2012. Qualifications are more rewarded than skills: attaining a higher level of education has a stronger positive impact on earnings than better literacy proficiency.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264221468
    Language: English
    Pages: Online-Ressource (182 p.)
    Series Statement: OECD Series on Testing and Assessment no.121
    Keywords: Environment
    Abstract: This paper reviews what is known about the responses of molluscs to endocrine disrupting chemicals (EDCs), to consider whether it would be desirable and feasible to standardise mollusc-based partial- and full-lifecycle tests that are sensitive to EDCs and to other chemicals, and if so, to recommend suitable methods for optimisation and validation.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: Online-Ressource (36 p.)
    Series Statement: OECD Environment Policy Papers no.3
    Keywords: Environment
    Abstract: Personal behaviour and choices in daily life, from what we eat to how we get to work or heat our homes, have a significant – and growing – effect on the environment. But why are some households greener than others? And what factors motivate green household choices? Answering these questions is vital for helping governments design and target policies that promote “greener” behaviour. The OECD’s Environmental Policy and Individual Behaviour Change (EPIC) survey is designed to do just that. This large-scale household survey explores what drives household environmental behaviour and how policies may affect household decisions. It focuses on five areas in which households have significant environmental impact: energy, food, transport, waste and water. This policy paper is based on the second round of the EPIC survey, carried out in 2011 (the first was in 2008). The survey collected information from more than 12 000 households in Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland.
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  • 97
    ISBN: 9789264085497
    Language: English
    Pages: Online-Ressource (213 p.)
    Series Statement: OECD Series on Testing and Assessment no.97
    Keywords: Environment
    Abstract: Increasing incidents of disorders such as obesity/diabetes/metabolic syndrome, reproductive dysfunction, and neuro-developmental abnormalities in some human populations have raised concern that disruption of key endocrine-signaling pathways by exposure to environmental chemicals may be involved. This Detailed Review Paper describes some endocrine pathways that have been shown to be susceptible to environmental endocrine disruption and whose disruption could contribute to increasing incidents of some disorders in humans and wildlife populations.
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  • 98
    ISBN: 9789264210301
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 99
    ISBN: 9789264210226
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 100
    ISBN: 9789264211339
    Language: English
    Pages: 437 S.
    Edition: Rev. vers.
    Edition: Online-Ausg. Online-Ressource
    Series Statement: TALIS
    Parallel Title: Parallelausg. Résultats de TALIS 2013 ; Une perspective internationale sur l'enseignement et l'apprentissage
    Parallel Title: Erscheint auch als TALIS 2013 results
    DDC: 371.102
    Keywords: Lehrkräfte ; Bildungseinrichtung ; Schule ; Vergleich ; OECD-Staaten ; Education ; OECD ; Lehrer ; Lernumwelt ; Unterricht ; Sekundarstufe ; Evaluation ; Fragebogen ; Vergleichende Bildungsforschung
    Abstract: How can countries prepare teachers to face the diverse challenges in today’s schools? The OECD Teaching and Learning International Survey (TALIS) helps answer this question by asking teachers and school leaders about their working conditions and the learning environments at their schools. TALIS aims to provide valid, timely and comparable information to help countries review and define policies for developing a high-quality teaching profession. It is an opportunity for teachers and school leaders to provide input into educational policy analysis and development in key areas. This report presents the results of the second cycle of the TALIS survey conducted in 2013.
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