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  • 1
    Online Resource
    Online Resource
    Enhancing Connectivity through Transport Infrastructure : The Role of Official Development Finance and Private Investment (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264304505 , 9789264307223 , 9789264307230
    Language: English
    Pages: 200 p. , 21 x 28cm
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Enhancing connectivity through transport infrastructure
    Keywords: Verkehrsinfrastruktur ; Infrastrukturfinanzierung ; Entwicklungshilfe ; Infrastrukturinvestition ; Private Investition ; Welt ; Development
    Abstract: Transport infrastructure is crucial to connect developing countries and help them to boost trade, growth and regional integration. This is because cross-border or long-distance roads and railways as well as international ports and airports are needed to move products and people around in a globalised world. What can bilateral and multilateral development partners do to help connect developing countries through transport infrastructure? This report takes stock of continental and regional transport plans in Africa, Asia, Latin America and parts of Europe to place development co-operation in context. It then examines the strategies and activities of development partners for transport connectivity. It also takes a hard look at the allocation of official development finance for transport connectivity, particularly in relation to the distribution of private investment for the same types of infrastructure. How large is the financing gap for transport connectivity to meet the Sustainable Development Goals? What can development partners do to fill this gap? How can they create an environment that can help mobilise more private resources? The report provides a comprehensive picture of the current state of play as well as food for thought on what can be done to move forward. It also features 16 profiles of development partners and their activities for improving transport connectivity.
    DOI: 10.1787/9789264304505-en
    URL: Volltext  (lizenzpflichtig)
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  • 2
    Online Resource
    Online Resource
    Dealing Effectively with the Challenges of Transfer Pricing (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264169463
    Language: English
    Pages: Online-Ressource (106 p.)
    Parallel Title: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Keywords: Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Abstract: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
    DOI: 10.1787/9789264169463-en
    URL: Volltext
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  • 3
    Online Resource
    Online Resource
    Strategic Environmental Assessment in Development Practice : A Review of Recent Experience (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264166745
    Language: English
    Pages: Online-Ressource (124 p.)
    Parallel Title: Erscheint auch als Strategic environmental assessment in development practice
    Keywords: Umweltverträglichkeit ; Entwicklungshilfe ; Entwicklungsländer ; Environment ; Development ; Entwicklungsländer ; Entwicklungshilfe ; Umweltverträglichkeit
    Abstract: The principles of sustainable development play an integral role in making development assistance work at the level of policies, plans and programmes. In response to the Paris Declaration call to “… develop and apply common approaches for ‘Strategic Environmental Assessment’ at sector and national levels” among donors and partners, the Guidance on Applying Strategic Environmental Assessment was endorsed in 2006 by members of the OECD Development Assistance Committee, representatives of developing countries receiving aid, the United Nations Development Programme, the United Nations Environment Programme, the World Bank and many other agencies. Since then, a growing number of countries at all levels of development have legislation or regulations prescribing the application of Strategic Environmental Assessment (SEA)  and many more are introducing it as part of their policy tools. This is creating unique opportunities for better policy making and planning by incorporating environmental considerations into high-level decision-making and opening new mechanisms to build consensus on development priorities within governments themselves and between governments and societies. Many development co-operation agencies and their partners are already making good progress in applying SEA. This publication presents the nine most interesting case studies of SEA in progress, selected from a total 100. These nine cases highlight that SEA can:• Safeguard environmental assets for sustainable poverty reduction and development;• Build public engagement in decision making;• Prevent costly mistakes by alerting decision-makers to potentially unsustainable development options at an early stage in the decision-making process;• Speed up implementation of projects and programmes;• Facilitate co-operation around shared environmental resources and contribute to conflict prevention.
    DOI: 10.1787/9789264166745-en
    URL: Volltext
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  • 4
    Online Resource
    Online Resource
    Global Security Risks and West Africa : Development Challenges (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264171848
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: West African Studies
    Keywords: Development
    Abstract: This publication explores current global security issues, their development in West Africa and their potential impact on regional stability. It takes a close look at issues such as terrorism and trafficking, climate change, and the links between “security and development”. Some of these issues are still the object of heated debate. This book draws attention to the risk of oversimplified analyses and biased perceptions of security risks. It also highlights the need for coordinated policies and dialogue between West Africa, North Africa and OECD countries.
    DOI: 10.1787/9789264171848-en
    URL: Volltext
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  • 5
    Online Resource
    Online Resource
    International Drivers of Corruption : A Tool for Analysis (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264167513
    Language: English
    Pages: Online-Ressource (105 p.) , ill.
    Parallel Title: Erscheint auch als OECD International drivers of corruption
    Keywords: Finance and Investment ; Development ; Weltwirtschaft ; Globalisierung ; Korruption
    Abstract: Corruption and other governance problems result primarily from processes generated within the domestic political economy. There are major international factors, however, that interact with domestic processes: international drivers of corruption. This report introduces an analytical tool to help readers understand how these international drivers of corruption affect governance and corruption at the country level. It provides a means for identifying those drivers that matter most for domestic governance, as well as opportunities for international actors to work more effectively to improve governance in specific country contexts.
    DOI: 10.1787/9789264167513-en
    URL: Volltext
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  • 6
    Online Resource
    Online Resource
    Case Law (2012)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 65-69
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 5 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 65-69
    Keywords: Nuclear Energy ; France ; South Africa ; United Kingdom ; United States
    Abstract: France Judgement of the European Court of Human Rights on the Right to a Fair Trial, in the Litigation Collectif Stop MELOX and MOX versus France (2007) Decision of the Council of State Quashing a Decree Concerning a Nuclear Installation in Brennilis, for the Want of Public Information and Consultation (2007) South Africa Judgement of the Cape High Court in the Case of McDonald and Others versus Minister of Minerals and Energy and Others (2007) United Kingdom Decision of the Wick Sheriff Court Fining UKAEA for Plutonium Exposure (2007) United States Judgement of the US Court of Appeals on Environmental Analysis of the Effects of Terrorism (2006) Vacatur of US Court of Federal Claims Decision Regarding Price-Anderson Compensation of Costs in a Private Tort Claim (2007)
    DOI: 10.1787/nuclear_law-2007-5k9gw7n4tp22
    URL: Volltext
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  • 7
    Online Resource
    Online Resource
    Case law (2012)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 65-74
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 65-74
    Keywords: Nuclear Energy ; Canada ; European Union ; France ; Slovak Republic ; United States
    Abstract: Canada Judicial review of Darlington new nuclear power plant projectAppeal decision upholding criminal convictions related to attempt to export nuclear-related dual-use items to Iran: Her Majesty the Queen v. Yadegari European Commission Greenland cases France Chernobyl accident – decision of dismissal of the Court of Appeal of Paris Slovak Republic Aarhus Convention compliance update United States Judgement of a US court of appeals upholding the NRC’s dismissal of challenges to the renewal of the operating licence for Oyster Creek Nuclear Generating Station
    DOI: 10.1787/nuclear_law-2011-5k9gw8km868v
    URL: Volltext
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  • 8
    Online Resource
    Online Resource
    National legislative and regulatory activities (2012)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 75-97
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 23 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 75-97
    Keywords: Nuclear Energy ; Bulgaria ; Czech Republic ; France ; Germany ; India ; Ireland ; Korea, Republic of ; Lithuania ; Poland ; Romania ; Russian Federation ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Abstract: Bulgaria General legislation Czech Republic General legislation France General legislation Regulatory infrastructure and activity Germany General legislation India Liability and compensation Organisation and structure Ireland Radiation protection General legislation Korea (Republic of) Organisation and structure Lithuania Regulatory infrastructure and activity Radioactive waste management Radiation protection International co-operation Nuclear safety Poland General legislation Romania Environmental protection Russian Federation Radioactive waste management Slovenia Nuclear safety Spain Liability and compensation Nuclear security Sweden Nuclear safety Turkey Radiation protection Regulatory infrastructure and activity Nuclear safety Liability and compensation United States General legislation
    DOI: 10.1787/nuclear_law-2011-5k9gw8km6k32
    URL: Volltext
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  • 9
    Online Resource
    Online Resource
    National Legislative and Regulatory Activities (2012)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 71-91
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 21 p
    Parallel Title: Parallelausg. Travaux Législatifs et Réglementaires Nationaux : (French version)
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 71-91
    Keywords: Nuclear Energy ; Brazil ; China, People’s Republic ; France ; Italy ; Japan ; Lithuania ; Luxembourg ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Abstract: Brazil Resolution of the National Council on Energy Policy on the Resumption of Construction of a Thermonuclear Plant (2007) France Decree on Technical Enquiries in the Event of Incidents or Accidents Relating to Nuclear Activities (2007) Order on the Organisation of the General Directorate of Enterprises (GDE) within the Ministry of Industry (2007) Decree on the Listing of Basic Nuclear Installations (2007) Decree on Basic Nuclear Installations and Verifying the Nuclear Safety of Radioactive Materials Transport (2007) Italy Decree Implementing the Council Directive 2003/122/Euratom on the Control of High-activity Sealed Radioactive Sources and Orphan Sources (2007) Amendment to the Environmental Law Decree (2007) Japan Amendment to the Law on Final Disposal of High-level Radioactive Waste (2007) Lithuania Law on the Nuclear Power Plant (2007) Luxembourg Grand-ducal Regulations on the Protection of the Public Against the Risks Resulting from Ionising Radiation (2006) Law on Approving the Agreement Between Luxembourg and Belgium Relating to Information Exchange in the Event of an Incident or Accident (2006) People’s Republic of China Regulations on the Management and Monitoring of Nuclear Safety Equipment for Civilian Use (2007) Official Reply of the State Council to Questions on the Liabilities of Compensation for Damages Resulting from Nuclear Accidents (2007) Romania Government Decision on the Monitoring of the Health of Personnel (2007) Order on Physical Protection of Nuclear Materials During Transport (2007) Order on Preventive Protection of Nuclear Installations (2007)Order on the Verification of the Physical Protection System of Nuclear Installations (2007) Ordinance on the Safe Management of Radioactive Waste (2007) Government Decision Regarding Financial Resources Necessary for the Safe Management of Radioactive Waste (2007) Amendment of the Law on Civil Liability for Nuclear Damage (2007) Russian Federation Reform of the Russian Nuclear Power Industry (2007) Slovak Republic Atomic Act Amendment on Alternative Financing of the Nuclear Regulatory Body (2007) Slovenia Decree on the Control of Radioactive Contamination in the Shipment of Scrap Metal (2007) Spain Amendment to the Nuclear Energy Act (2007) Sweden Decision on the Merger of Regulatory Authorities (2007) Turkey Law Concerning the Construction and Operation of Nuclear Power Plants and the Sale of Energy Generated from Those Plants (2007) United States Final Rule Amending Regulations Applicable to the Licensing of New Nuclear Power Plants (2007) Final Rule Implementing a National Source Tracking System (2006) Final Rule on Design Basis Threat (2007)
    DOI: 10.1787/nuclear_law-2007-5k9gw7n4rs9q
    URL: Volltext
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  • 10
    Online Resource
    Online Resource
    Multilateral Aid 2010 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264046993
    Language: English
    Pages: Online-Ressource (168 p.)
    Parallel Title: Parallelausg. Aide multilatérale 2010
    DDC: 332.1/53
    Keywords: Development
    Abstract: More than 200 multilateral donors receive or serve as a channel for 40% of all aid. To help meet the challenge of ensuring effective and co-ordinated multilateral aid efforts, Multilateral Aid 2010 covers trends in and total use (core and non-core) of the multilateral system, with a special focus on trust funds from the United Nations Development Program (UNDP) and the World Bank. It explores development perspectives of the climate change funding architecture and provides an overview of the response of multilaterals to the financial and economic crisis. While the OECD’s annual Development Co-operation Report serves as a key reference for statistics and analysis on the latest trends in international aid, the Multilateral Aid report – as the name implies – takes a specific look at trends in multilateral aid only.
    DOI: 10.1787/9789264046993-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
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  • 11
    Online Resource
    Online Resource
    OECD Development Assistance Peer Reviews: Germany 2010 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264098299
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Germany
    Abstract: This publication presents the Development Assistance Committee peer review of the aid programmes and policies of Germany for 2010. The policies and programmes of each DAC member are critically examined approximately once every four or five years. Five members are examined annually. The OECD’s Development Co-operation Directorate provides analytical support and is responsible for developing and maintaining the conceptual framework within which the Peer Reviews are undertaken. The Peer Review is prepared by a team, consisting of representatives of the Secretariat working with officials from two DAC members who are designated as “examiners”. The country under review provides a memorandum setting out the main developments in its policies and programmes. Then the Secretariat and the examiners visit the capital to interview officials, parliamentarians, as well as civil society and NGO representatives of the donor country to obtain a first-hand insight into current issues surrounding the development co-operation efforts of the member concerned. Field visits assess how members are implementing the major DAC policies, principles and concerns, and review operations in recipient countries, particularly with regard to poverty reduction, sustainability, gender equality and other aspects of participatory development, and local aid co-ordination. The Secretariat then prepares a draft report on the member’s development co-operation which is the basis for the DAC review meeting at the OECD. At this meeting senior officials from the member under review respond to questions formulated by the Secretariat in association with the examiners. This review contains the Main Findings and Recommendations of the Development Assistance Committee and the report of the Secretariat.
    DOI: 10.1787/9789264098299-en
    URL: Volltext
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  • 12
    Online Resource
    Online Resource
    Reducing the Involvement of Youth in Armed Violence : Programming Note (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264107205
    Language: English
    Pages: Online-Ressource (64 p.) , ill.
    Series Statement: Conflict and Fragility
    Parallel Title: Parallelausg. Réduire l'implication des jeunes dans la violence armée ; Note de programmation
    Parallel Title: Parallelausg. Reducir la implicación de los jóvenes en la violencia armada ; Notas de programación
    Parallel Title: Parallelausg. Réduire l'implication des jeunes dans la violence armée : Note de programmation
    Parallel Title: Parallelausg. Reducir la implicación de los jóvenes en la violencia armada : Notas de programación
    Keywords: Development
    Abstract: These three Programming Notes build on the 2009 publication entitled Armed Violence Reduction: Enabling Development. These three notes cover: armed violence in urban areas, youth and armed violence, and linkages between armed violence reduction and security system reform.
    DOI: 10.1787/9789264107205-en
    URL: Volltext
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  • 13
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097230
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264097230-en
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  • 14
    Online Resource
    Online Resource
    Trade for Growth and Poverty Reduction : How Aid for Trade Can Help (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264098978
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Trade for growth and poverty reduction
    Keywords: Wirtschaftswachstum ; Internationale Wirtschaft ; Armut ; Entwicklungshilfe ; Entwicklungsländer ; Entwicklungshilfe ; Fairer Handel ; Außenhandelspolitik ; Entwicklungsmodell ; Weltmarkt ; Wirtschaftswachstum ; Sozioökonomischer Wandel ; Armut ; Bekämpfung ; Development ; Trade ; Entwicklungsländer ; Weltwirtschaft ; Entwicklungsländer ; Armut ; Reduktion
    Abstract: Trade promotes economic growth, alleviates poverty and helps countries reach their development goals. However, developing countries – in particular the least developed – face difficulties in making trade happen and turning trade into economic growth. The Aid for Trade Initiative – launched at the 2005 World Trade Organisation conference in Hong Kong – aims at helping these countries to take advantage of trade opportunities and to reap the benefits of their integration into the world economy. The Initiative has been a success: it has not only raised awareness among both donors and developing countries about the role of trade in development, but also helped secure increased resources. Trade for Growth and Poverty Reduction: How Aid for Trade Can Help explains how Aid for Trade can foster economic growth and reduce poverty, and why it is an important instrument for a development strategy that actively supports poverty alleviation. Unlocking this potential requires carefully designed and sequenced trade reforms. While developing countries have many trade-related needs, but financial resources and political capital for reforms are limited, it is an important priority to tackle the most binding constraints to trade expansion. This report describes the diagnostic tools available, evaluates their strengths and weaknesses, and suggests a dynamic framework to guide the sequencing of reform and donor support.
    DOI: 10.1787/9789264098978-en
    URL: Volltext
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  • 15
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108271
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    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 90 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.
    DOI: 10.1787/9789264108271-en
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  • 16
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 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
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264108752-en
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  • 17
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    OECD Reviews of Vocational Education and Training: A Learning for Jobs Review of the United States, Texas 2011 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114029
    Language: English
    Pages: Online-Ressource (66 p.) , ill.
    Series Statement: OECD Reviews of Vocational Education and Training
    Keywords: Education ; United States
    Abstract: Learning for Jobs is an OECD study of vocational education and training (VET) designed to help countries make their VET systems more responsive to labour market needs. In Texas, secondary level career and technical education (CTE) is provided within a comprehensive high school framework. Texas has encouraged a wide variety of innovative learning initiatives, established good articulation between high school CTE and postsecondary programs and benefits from a strong network of community colleges and universities. At the same time the state faces some challenges in ensuring minimum quality standards in CTE, in providing sufficient good quality career advice, and providing an adequate range of workplace learning opportunities. The OECD review assesses the main challenges faced by the CTE system and presents an interconnected package of policy recommendations. For each recommendation, the report describes the challenge, the recommendation itself, supporting arguments, and issues of implementation.
    DOI: 10.1787/9789264114029-en
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  • 18
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    OECD Reviews of Vocational Education and Training: A Learning for Jobs Review of the United States, South Carolina 2011 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114012
    Language: English
    Pages: Online-Ressource (68 p.) , ill.
    Series Statement: OECD Reviews of Vocational Education and Training
    Keywords: Education ; United States
    Abstract: Learning for Jobs is an OECD study of vocational education and training (VET) designed to help countries make their VET systems more responsive to labour market needs. South Carolina offers career and technology education (CATE) programs in high schools and career and technology centers, with relatively good status and linked to expectations of strong general skills. A reform agenda reflected in the ‘Education and Economic Development Act’ includes the development of high quality career guidance. There is also a strong technical college system. Wider challenges include an underlying problem of resources for schools, the need to further develop workplace learning, and the lack of basic skills both among school-leavers and adults. The OECD review assesses the main challenges faced by the CATE system and presents an interconnected package of policy recommendations. For each recommendation, the report describes the challenge, the recommendation itself, supporting arguments, and issues of implementation.
    DOI: 10.1787/9789264114012-en
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  • 19
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    The Mutual Review of Development Effectiveness in Africa 2010 : Promise and Performance (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095960
    Language: English
    Pages: Online-Ressource (88 p)
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2010 ; Promesses et résultats
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2010 : Promesses et résultats
    Keywords: Development
    Abstract: The UNECA-OECD 2010 Mutual Review of Development Effectiveness in Africa: Promise and Performance provides information on the main commitments made by Africa and its development partners, the extent to which they have been delivered and their results, and future policy priorities.
    DOI: 10.1787/9789264095960-en
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  • 20
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264097155-en
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  • 21
    Online Resource
    Online Resource
    Economic Diversification in Africa : A Review of Selected Countries (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096233
    Language: English
    Pages: Online-Ressource (84 p.) , ill.
    Parallel Title: Erscheint auch als Economic diversification in Africa
    Keywords: Wirtschaftspolitik ; Entwicklungspolitik ; Afrika ; Angola ; Benin ; Kenia ; Südafrika ; Tunesien ; Finance and Investment ; Development ; Economics ; Afrika ; Wirtschaftspolitik ; Entwicklungspolitik ; Internationaler Vergleich
    Abstract: This study provides an empirical review of the role of governments, the private sector, regional economic institutions and the broader international community in driving economic diversification. Individual case studies of five African economies describe both the catalysts of and barriers to diversification. The study is published jointly by the United Nations Office of the Special Adviser on Africa (UN-OSAA) and the NEPAD-OECD Africa Investment Initiative.
    DOI: 10.1787/9789264096233-en
    URL: Volltext
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  • 22
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    Online Resource
    OECD Development Assistance Peer Reviews: Belgium 2010 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264098268
    Language: English
    Pages: Online-Ressource (121 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Belgium
    Abstract: This publication presents the Development Assistance Committee peer review of the aid programmes and policies of Belgium for 2010. The policies and programmes of each DAC member are critically examined approximately once every four or five years. Five members are examined annually. The OECD’s Development Co-operation Directorate provides analytical support and is responsible for developing and maintaining the conceptual framework within which the Peer Reviews are undertaken. The Peer Review is prepared by a team, consisting of representatives of the Secretariat working with officials from two DAC members who are designated as “examiners”. The country under review provides a memorandum setting out the main developments in its policies and programmes. Then the Secretariat and the examiners visit the capital to interview officials, parliamentarians, as well as civil society and NGO representatives of the donor country to obtain a first-hand insight into current issues surrounding the development co-operation efforts of the member concerned. Field visits assess how members are implementing the major DAC policies, principles and concerns, and review operations in recipient countries, particularly with regard to poverty reduction, sustainability, gender equality and other aspects of participatory development, and local aid co-ordination. The Secretariat then prepares a draft report on the member’s development co-operation which is the basis for the DAC review meeting at the OECD. At this meeting senior officials from the member under review respond to questions formulated by the Secretariat in association with the examiners. This review contains the Main Findings and Recommendations of the Development Assistance Committee and the report of the Secretariat.
    DOI: 10.1787/9789264098268-en
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  • 23
    Online Resource
    Online Resource
    Preventing and Reducing Armed Violence in Urban Areas : Programming Note (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264107199
    Language: English
    Pages: Online-Ressource (58 p.) , ill.
    Series Statement: Conflict and Fragility
    Parallel Title: Parallelausg. Prévenir et réduire la violence armée dans les zones urbaines ; Note de programmation
    Parallel Title: Parallelausg. Prevención y reducción de la violencia armada en las zonas urbanas ; Notas de programación
    Parallel Title: Parallelausg. Prévenir et réduire la violence armée dans les zones urbaines : Note de programmation
    Parallel Title: Parallelausg. Prevención y reducción de la violencia armada en las zonas urbanas : Notas de programación
    Keywords: Development
    Abstract: To help experts and practitioners working to tackle the problem of armed violence, these three Programming Notes build on the 2009 publication entitled Armed Violence Reduction: Enabling Development. These three notes cover armed violence in urban areas, youth and armed violence, and the linkages between armed violence reduction and security system reform.
    DOI: 10.1787/9789264107199-en
    URL: Volltext
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  • 24
    Online Resource
    Online Resource
    Education Policy Advice for Greece (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119581
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Strong Performers and Successful Reformers in Education
    Parallel Title: Erscheint auch als Strong performers and successful reformers in education
    Keywords: Bildungspolitik ; Griechenland ; Education ; Brazil ; Canada ; China, People’s Republic ; Finland ; Germany ; Japan ; Poland ; Singapore ; Sweden ; United States ; Griechenland ; Bildungspolitik
    Abstract: The future of Greece’s well-being will depend on improving educational performance to boost productivity and improve social outcomes. In the current economic context, with the need to get best value for spending, Greece must and can address inefficiencies in its education system. The challenges are significant. For example, Greece lags behind many OECD countries in performance on PISA, including countries with the same or lower levels of expenditure per student as well as countries with the same and lower levels of economic development. Salary costs per student are above the OECD average, mostly because Greek teachers have less teaching time and Greece has smaller classes. A smaller percentage of students who enter tertiary education complete a first degree within the statutory study time than in any other country in Europe. To address the challenges, the Greek government has established a bold agenda and sought advice from a task force on the development and implementation of reform proposals that reflect best practices in OECD countries. This report provides the outcomes of the work of the task force. It presents a roadmap for how the reforms can be successfully implemented, with pointers to relevant experience in other countries. As a contribution to the on-going policy discussions in Greece, it recommends specific short-, medium- and long-term actions that can improve efficiency in the country’s education system.
    DOI: 10.1787/9789264119581-en
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  • 25
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264096851-en
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  • 26
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097087
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264097087-en
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  • 27
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264108738-en
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  • 28
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    Supporting Statebuilding in Situations of Conflict and Fragility : Policy Guidance (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264074989
    Language: English
    Pages: Online-Ressource (107 p.)
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. Soutenir le renforcement de l'État dans les situations de conflit et de fragilité ; Document d'orientation
    Parallel Title: Parallelausg. Soutenir le renforcement de l'État dans les situations de conflit et de fragilité : Document d'orientation
    Keywords: Development
    Abstract: Functioning states are essential for reducing poverty, sustaining peace and achieving agreed development goals. Despite receiving growing international attention in recent years, fragile states are falling behind other low-income countries in human development. Fragility – and its negative consequences – can destabilise entire regions and have global repercussions. Tackling the challenges associated with fragility requires a concerted international effort to support sustainable statebuilding processes, based on robust state-society relations. Supporting Statebuilding in Situations of Conflict and Fragility: Policy Guidance presents new thinking on statebuilding and clear recommendations for better practice. It provides an internationally accepted conceptual framework for statebuilding, informed by today’s realities of conflict-affected and fragile situations. Building on good practices already being successfully applied on the ground, this guidance lays out how developing and developed countries can better facilitate positive statebuilding processes and strengthen the foundations upon which capable and legitimate states are built. The recommendations in this guidance address critical areas for better international engagement from strategy development and programme design and delivery to day-to-day operations in the field and at headquarters.
    DOI: 10.1787/9789264074989-en
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  • 29
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Canada 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110458
    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 ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264110458-en
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  • 30
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 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
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264110489-en
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  • 31
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264096936-en
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  • 32
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264097254-en
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  • 33
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264096905-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Seychelles 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096929
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264096929-en
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  • 35
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 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
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264108868-en
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  • 36
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    OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264111110
    Language: English
    Pages: Online-Ressource (64 p.) , ill.
    Parallel Title: Parallelausg. Guide OCDE sur le devoir de diligence pour des chaînes d'approvisionnement responsables en minerais provenant de zones de conflit ou à haut risque
    Parallel Title: Erscheint auch als OECD OECD due diligence guidance for responsible supply chains of minerals from conflict-affected and high-risk areas
    Keywords: Governance ; Development ; Ratgeber ; Entwicklungsländer ; Krisengebiet ; Mineral ; Abbau ; Industrie
    Abstract: Trade and investment in natural mineral resources hold great potential for generating income, growth and prosperity, sustaining livelihoods and fostering local development. However, a large share of these resources is located in conflict-affected and high-risk areas. In these areas, exploitation of natural mineral resources is significant and may contribute, directly or indirectly, to armed conflict, gross human rights violations and hinder economic and social development. The OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas provides step-by-step management recommendations endorsed by governments for global responsible supply chains of minerals in order for companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices. The Due Diligence Guidance may be used by any company potentially sourcing minerals or metals from conflict-affected and high-risk areas, and is intended to cultivate transparent, conflict-free supply chains and sustainable corporate engagement in the minerals sector.
    DOI: 10.1787/9789264111110-en
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  • 37
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108295
    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
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264108295-en
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    OECD Development Assistance Peer Reviews: Japan 2010 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264098305
    Language: English
    Pages: Online-Ressource (126 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Japan
    Abstract: The OECD Development Assistance Committee's 2010 peer review of Japan's development assistance programmes and policies.This review assesses the extent to which the development policies, strategies and activities of Japan meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations.
    DOI: 10.1787/9789264098305-en
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  • 39
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    OECD Development Assistance Peer Reviews: New Zealand 2010 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264112520
    Language: English
    Pages: Online-Ressource (105 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; New Zealand
    Abstract: The OECD Development Assistance Committee's 2010 peer review of New Zealand's development assistance programmes and policies. This review assesses the extent to which the development policies, strategies and activities of New Zealand meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations.
    DOI: 10.1787/9789264112520-en
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  • 40
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    OECD Development Assistance Peer Reviews: Denmark 2011 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117082
    Language: English
    Pages: Online-Ressource (105 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Denmark
    Abstract: This review assesses the extent to which the development policies, strategies and activities of Denmark in 2011 meet the standards set by the DAC.The review provides constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations.
    DOI: 10.1787/9789264117082-en
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  • 41
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    The Space Economy at a Glance 2011 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264113565
    Language: English
    Pages: Online-Ressource , ill.
    Keywords: Development ; Science and Technology ; Economics
    Abstract: Space applications have become an important part of everyday life. Weather forecasting, air traffic control, global communications and broadcasting, disaster management -- these and many other key activities would be almost unthinkable today without satellite technology. The space industry itself is relatively small compared to other manufacturing sectors, but its technological dynamism and strategic significance mean that it plays an ever more critical role in modern society. This book assembles information on the space economy from a wide range of official and non-official sources. Together these paint a richly detailed picture of the space industry, its downstream services activities, and its wider economic and social impacts. Who are the main space-faring nations? How large are revenues and how much employment is there in the sector? How much R&D goes on, and where? What is the value of spin-offs from space spending? Answers to these and other questions are provided in this second OECD statistical overview of the emerging space economy. A dynamic link (StatLink) is provided for graphs, which directs the user to a web page where the corresponding data are available in Excel® format.
    DOI: 10.1787/9789264111790-en
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  • 42
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    OECD Banking Statistics: Methodological Country Notes 2010 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264089907
    Language: English
    Pages: Online-Ressource (198 p.) , ill.
    Parallel Title: Parallelausg. Statistiques bancaires de l'OCDE ; Notes méthodologiques par pays 2010
    Parallel Title: Parallelausg. Statistiques bancaires de l'OCDE : Notes méthodologiques par pays 2010
    Keywords: Finance and Investment ; Economics ; Austria ; Belgium ; Canada ; Chile ; Czech Republic ; Denmark ; Finland ; France ; Germany ; Greece ; Hungary ; Ireland ; Italy ; Japan ; Korea, Republic of ; Luxembourg ; Mexico ; Netherlands ; New Zealand ; Norway ; Poland ; Portugal ; Slovak Republic ; Spain ; Sweden ; Switzerland ; Turkey ; United Kingdom ; United States
    Abstract: Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. This publication complements Banking Statistics: Financial Statements of Banks 2010 which provides a unique tool for analysing developments in bank profitability in OECD countries. In addition to information on financial statements of banks in OECD countries, it includes data on the number of reporting banks, their branches and staff, structural information on the whole financial sector and ratios aiming at facilitating the analysis of bank profitability of OECD countries. The methodological country notes included in this volume were prepared to facilitate the comprehension and the interpretation of the statistics and to provide a brief description of the activities of banks in each country.
    DOI: 10.1787/9789264089907-en
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    OECD Development Assistance Peer Reviews: United Kingdom 2010 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264098329
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; United Kingdom
    Abstract: The OECD Development Assistance Committee's 2010 peer review of the UK's development assitance programmes and policies. This review assesses extent to which the development policies, strategies and activities of the UK meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations.
    DOI: 10.1787/9789264098329-en
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  • 44
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    OECD Development Assistance Peer Reviews: Portugal 2010 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264098312
    Language: English
    Pages: Online-Ressource (121 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Portugal
    Abstract: The OECD Development Assistance Committee's 2010 peer review of Portugal's development assistance programmes and policies. This review assesses the extent to which the development policies, strategies and activities of Portugal meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations.
    DOI: 10.1787/9789264098312-en
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  • 45
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    Private remedies (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 99 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 7-105
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated private remedies in June 2006. The roundtable focused on class actions/collective actions and the interface between private enforcement and public enforcement: • Class Actions/Collective Actions: There is a strong case for the use fo class actions/collective actions to raise levels of deterrence and achieve greater compliance with competition laws, as theses actions may be the only practical way to ensure that customers with small claims also have their day in court. • Interface between Public and Private Enforcement: There is a widely shared concern that private litigation in competition cases can interfere with leniency programs in cartel cases. There is a trade-off between enabling the victims of a cartel to recover damages and incentives for cartel members to come forward, and no-one really knows with certainty how much protection from private litigation and damage awards is necessary so as not to deter leniency applicants. The prevailing view is that the integrity of leniency programs should be protected by a range of measures that limit a leniency applicant’s exposure to civil damages, but some delegates felt that the current trend provided unnecessary protection to leniency applicants to the detriment of private plaintiffs.
    DOI: 10.1787/clp-11-5kg9qgf34z5l
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  • 46
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    Country review: Ukraine (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 153-222
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 70 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 153-222
    Keywords: Governance ; Taxation ; Trade ; Ukraine
    Abstract: This report* was the basis of a two hour and a half peer review in the OECD Global Forum on Competition (GFC) on 21 February 2008. It assesses the development and application of competition law and policy in Ukraine, focusing on activities over the previous five years (2003-07). The report concludes that Ukraine has a comprehensive and well-designed competition law and, in the AMC, an effectively managed and well-regarded agency to enforce it. The report also identifies an array of problems confronting Ukraine in the competition law arena, and makes various remedial proposals, including recommendations dealing with the AMC’s budget allocation, autonomy, investigative tools, transparency, enforcement priorities, and relationships with other law enforcement agencies. Additional recommendations in the report focus on the competition law’s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct and penalty collection procedures, competition advocacy, harmonization with the European Union’s competition laws, and the elimination of conflicting provisions in Ukraine’s Commercial Code.
    DOI: 10.1787/clp-11-5kg9qgf28vg8
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  • 47
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    Competition and regulation in retail banking (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 101-165
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 65 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 101-165
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Competition Committee debated retail banking in October 2006. Competition can improve the functioning of the retail banking sector without harming prudential regulation. The efficient functioning of the sector is important for economic performance. The sector is considered special primarily because of externalities related to potential “contagion” effects stemming from (i) the withdrawal-upondemand characteristic of some bank deposits and (ii) the role banks play in the payment system, and (iii) the fact that banks are important for the funding of consumers and SMEs. Customer mobility and choice is essential to simulate retail-banking competition. An important observation is that the degree of customer mobility is low and the longevity of customer-bank relationships is long. Financial information sharing platforms should therefore be promoted and, where limited by privacy laws, privacy laws should be modified in a way that maintains the goal of protecting privacy while also allowing consumers to receive the benefits of credit ratings.
    DOI: 10.1787/clp-11-5kg9q0zk2wq2
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  • 48
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    National legislative and regulatory activities (2011)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 93-102
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 93-102
    Keywords: Nuclear Energy ; Belgium ; Czech Republic ; Finland ; Ireland ; Romania ; United Kingdom ; United States
    Abstract: Belgium – Amendment of the Act on classification and security clearances, certifications and security notifications Czech Republic – Resolution of the government of the Czech Republic on the time schedule of preparatory works for enlarging the nuclear power plant Temelín Finland – Temporary Amendment to the Nuclear Liability Act Ireland – Merchant Shipping Act Romania – Emergency Ordinance on the identification, designation and protection of critical infrastructures Emergency Ordinance on the control regime of dual-use items Amendment to the Act on the safe conduct of nuclear activities Nuclear safety norms on design and construction of nuclear power plants and nuclear safety norms on siting of nuclear power plants United Kingdom – Establishment of the Office for Nuclear Regulation United States – Waste Confidence Decision and Rule Update Response to recent events in Japan
    DOI: 10.1787/nuclear_law-2011-5kg1zqxgwnns
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    Competition and efficient usage of payment cards (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 7-99
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 93 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 7-99
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition and efficient usage of payment cards in June 2006. In recent years, debit and credit cards have become increasingly common as retail payment mechanisms and have increasingly displaced checks and cash. The roundtable discussed potential market power and pricesetting abuses related to payment cards, reviewed the regulatory (or self-regulatory) mechanisms that sometimes govern the operation of card networks and considered methods for increasing the role of competitive forces among payment cards. A market failure exists because costs for different payment mechanisms are rarely reflected in consumer prices. Consideration should be given to permitting merchants to form payment ventures, as this would promote system competition between owners with different incentives, and to promoting entry by potential new technologies that would not involve existing payment networks. Many other policy options are discussed.
    DOI: 10.1787/clp-11-5kg9q0zk74vb
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  • 50
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    Plea bargaining : settlement of cartel cases (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 107-151
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 45 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 107-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: Plea agreements or negotiated settlements can be an efficient way to formally dispose of cartel cases.They can provide substantial benefits to competition authorities by allowing them to allocate their resources more efficiently and to increase enforcement activities, thus achieving greater deterrence. Plea agreements have substantial benefits for defendants as well.
    DOI: 10.1787/clp-11-5kg9qgf2cp9s
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  • 51
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    Country review of Argentina (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 167-205
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 39 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 167-205
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of living in the medium to long term. There is increasing consensus that sound competition law and policy are essential to achieving these goals. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of all OECD countries and their partners to submit their laws and policies to substantive questioning by other members. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all. The benefits of this process are particularly clear in the area of competition law and policy. As a result of the activities of the Competition Committee, OECD countries that once had real conflicts on competition issues have become partners in seeking to halt harmful international anticompetitive practices. The Committee has also become an important forum for assessing and demonstrating the usefulness of applying competition policy principles to economic and other regulatory systems. IDB/OECD co-operation in competition law and policy centers on annual meetings of the Latin American Competition Forum. LACF meetings include substantive roundtable discussions and peer reviews of national laws and institutions. The peer reviews have examined Brazil, Chile, Peru and now Argentina. The IDB is pleased to participate and finance this work, as part of its efforts to promote a better business climate for investment in the counties of Latin America and the Caribbean. We want to thank the Government of Argentina for volunteering to be peer reviewed at the fourth LACF meeting, held in San Salvador, El Salvador, on 11-12 July, 2006. It was encouraging to hear Argentina’s Delegation confirm at the meeting that the report’s recommendations were helpful and to hear from Delegates of other countries that this review has improved their understanding of Argentina’s competition law and policy. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.
    DOI: 10.1787/clp-11-5kg9q0zjz6lx
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    Case law (2011)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 87-91
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 5 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 87-91
    Keywords: Nuclear Energy ; France ; United States
    Abstract: France – Decision of the Administrative Court in Strasbourg on the permanent shutdown of the Fessenheim nuclear power plant (2011) United States – Judgment of a US Court of Appeals on public access to sensitive security information and consideration of the environmental impacts of terrorist attacks on nuclear facilities (2011)
    DOI: 10.1787/nuclear_law-2011-5kg1zqxgztjf
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    Monitoring the Principles for Good International Engagement in Fragile States and Situations: Sierra Leone (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091610
    Language: English
    Pages: Online-Ressource (47 p.) , ill.
    Series Statement: Conflict and Fragility
    Keywords: Development ; Sierra Leone
    Abstract: This report reviews the implementation in Sierra Leone of the Principles for Good International Engagement in Fragile States and Situations two years after they were endorsed by ministers of the OECD Development Assistance Committee, and identifies priority areas to improve the collective impact of international engagement. The Sierra Leone Country Report reflects the findings from a national consultation among stakeholders representing both national and international institutions, complemented by interviews and data collection.
    DOI: 10.1787/9789264091610-en
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  • 54
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    2008 DAC Report on Multilateral Aid (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097322
    Language: English
    Pages: Online-Ressource (210 p.)
    Parallel Title: Parallelausg. Rapport 2008 du CAD sur l'aide multilatérale
    Keywords: Development
    Abstract: Multilateral aid accounts for over a third of total official development aid. The scale at which the multilateral system is used reflects donors’ views of it as an important aid channel. However, a clearer picture of the multilateral system is needed to analyse this channel, and the first ever OECD Development Assistance Committee (DAC) report on multilateral aid aims to address this gap. The report provides a snapshot of the multilateral aid architecture, from the funding of multilateral organisations by DAC members to their own multilateral aid strategies and policies. The report also highlights issues such as fragmentation, multilateral effectiveness, reform processes and partner country views.
    DOI: 10.1787/9789264097322-en
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  • 55
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: India 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095533
    Language: English
    Pages: Online-Ressource (90 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264095533-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cayman Islands 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095502
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264095502-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Qatar 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095649
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264095649-en
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    Monitoring the Principles for Good International Engagement in Fragile States and Situations: Haiti (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091955
    Language: English
    Pages: Online-Ressource (42 p.) , ill.
    Series Statement: Conflict and Fragility
    Parallel Title: Parallelausg. Suivi des Principes pour l'engagement international dans les États fragiles et les situations précaires ; Hai͏̈ti
    Parallel Title: Parallelausg. Suivi des Principes pour l'engagement international dans les États fragiles et les situations précaires : Hai͏̈ti
    Keywords: Development ; Haiti
    Abstract: This report reviews the implementation in Haiti of the Principles for Good International Engagement in Fragile States and Situations two years after they were endorsed by ministers of the OECD Development Assistance Committee, and identifies priority areas to improve the collective impact of international engagement. The Haiti Country Report reflects the findings from a national consultation among stakeholders representing both national and international institutions, complemented by interviews and data collection.
    DOI: 10.1787/9789264091955-en
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    Resource Flows to Fragile and Conflict-Affected States (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264092198
    Language: English
    Pages: Online-Ressource (190 p.) , ill.
    Series Statement: Conflict and Fragility
    Keywords: Development
    Abstract: Fragile states lag far behind meeting the Millennium Development Goals (MDGs) by 2015, representing 75% of the MDG deficit. Fragile states already lacked the institutional strength to adequately respond to both financial and environmental shocks. The effects of three consecutive and inter-related shocks – food, fuel and the secondary effects of the financial crisis – risk reversing progress achieved by some post-conflict states, and further entrenching insecurity in others. Although official development assistance to fragile states is growing in real terms, it is increasingly concentrated, and half of fragile states face the prospects of declining aid. There is a need to maintain aid levels and meet aid pledges, but also to improve the quality of support to fragile states. This report serves as a tool to better monitor the levels, timing and composition of resource flows to fragile states, and presents salient facts on aid flows to fragile states, the impact on fragile states of the three crises and the need for a whole-of-government response.
    DOI: 10.1787/9789264092198-en
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    Choosing a Broad Base - Low Rate Approach to Taxation (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091320
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.19
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    QL 400
    Keywords: Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Abstract: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
    DOI: 10.1787/9789264091320-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264095472-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264095625-en
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    Monitoring the Principles for Good International Engagement in Fragile States and Situations: Democratic Republic of Timor-Leste (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091672
    Language: English
    Pages: Online-Ressource (54 p.) , ill.
    Series Statement: Conflict and Fragility
    Keywords: Development ; Timor-Leste
    Abstract: This report reviews the implementation in Timor-Leste of the Principles for Good International Engagement in Fragile States and Situations two years after they were endorsed by ministers of the OECD Development Assistance Committee, and identifies priority areas to improve the collective impact of international engagement. The Timor-Leste Country Report reflects the findings from a national consultation among stakeholders representing both national and international institutions, complemented by interviews and data collection.
    DOI: 10.1787/9789264091672-en
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  • 64
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    The State's Legitimacy in Fragile Situations : Unpacking Complexity (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264083882
    Language: English
    Pages: Online-Ressource (67 p)
    Series Statement: Conflict and Fragility
    Parallel Title: Parallelausg. La légitimité de l'État dans les situations de fragilité ; Analyser la complexité
    Parallel Title: Parallelausg. La légitimité de l'État dans les situations de fragilité : Analyser la complexité
    Keywords: Failed State ; Begrenzte Staatlichkeit ; Nationenbildung ; Staat ; Legitimation ; Konzeption ; Gesellschaft ; Elite ; Interesse ; Global Fragile Staaten/Gescheiterte Staaten ; Nationen- und Staatenbildung ; Staat ; Legitimation ; Konzeption ; Weber, Max ; Verhältnis Gesellschaft - Staat ; Elite ; Interessen ; Development ; Erde
    Abstract: State legitimacy matters because it transforms power into authority and provides the basis for rule by consent, rather than by coercion. In fragile situations, a lack of legitimacy undermines constructive relations between the state and society, and thus compounds fragility. Multiple sources of legitimacy often compete and conflict, leaving the state unable to impose the ultimate rules of the game. Donors working in fragile environments have paid relatively little attention to legitimacy, instead concentrating their efforts on capacity development and institution building as a way of strengthening state effectiveness. The State’s Legitimacy in Fragile Situations urges donors to pay much more attention to legitimacy. It also invites them to broaden their understanding to encompass aspects of legitimacy that derive from people’s shared beliefs and traditions, not just from Western state models. Finally, it encourages donors to monitor the impact of their interventions so as to avoid undermining state legitimacy. The publication concludes with practical recommendations on how donors can support better relations between state and society in fragile situations.
    DOI: 10.1787/9789264083882-en
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    Handbook on Contracting Out Government Functions and Services in Post-Conflict and Fragile Situations (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091993
    Language: English
    Pages: Online-Ressource (165 p.) , ill.
    Series Statement: Partnership for Democratic Governance
    Parallel Title: Parallelausg. Guide sur l'externalisation des services et fonctions de l'État dans les situations post-conflit et de fragilité
    Keywords: Governance ; Development
    Abstract: The contracting out of government functions and services to external providers is an established practice in many developed and developing countries. On the one hand, it can offer essential support to states that have to deliver basic services urgently; on the other, it risks bypassing governments and undermining their long-term recovery. The OECD’s Partnership for Democratic Governance was formed in 2007 to gather evidence on this issue. This handbook does not take a view for or against contracting out; nor is it a technical manual. The handbook is for field practitioners and government policy makers in countries that are either emerging from conflict or are otherwise considered to be fragile. Its aim is to help them make more informed choices about the types of contracting that are best suited to their country. It is a tool to assess whether contracting out might be a possible way forward – either temporarily or over a longer period of time – for delivering a core service (such as basic education, healthcare, water and sanitation) or a government function (such as managing public finances and human resources). The handbook illustrates these points with the aid of case studies ranging from Afghanistan to Haiti and Liberia.
    DOI: 10.1787/9789264091993-en
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    Taxation, Innovation and the Environment (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264087637
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Parallel Title: Erscheint auch als Taxation, innovation and the environment
    RVK:
    QT 200
    Keywords: Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Abstract: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
    DOI: 10.1787/9789264087637-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264095588-en
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    Monitoring the Principles for Good International Engagement in Fragile States and Situations: Islamic Republic of Afghanistan (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091245
    Language: English
    Pages: Online-Ressource (57 p.) , ill.
    Series Statement: Conflict and Fragility
    Keywords: Development ; Afghanistan
    Abstract: This report reviews the implementation in Afghanistan of the Principles for Good International Engagement in Fragile States and Situations two years after they were endorsed by ministers of the OECD Development Assistance Committee, and identifies priority areas to improve the collective impact of international engagement. The Afghanistan Country Report reflects the findings from a national consultation among stakeholders representing both national and international institutions, complemented by interviews and data collection.
    DOI: 10.1787/9789264091245-en
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  • 69
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    Evaluation in Development Agencies (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264094857
    Language: English
    Pages: Online-Ressource (143 p.) , ill.
    Series Statement: Better Aid
    Keywords: Development
    Abstract: The evaluation of official development programmes has grown tremendously over the past two decades; the public and taxpayers increasingly demand credible assessments of whether aid “works” to improve the lives of the world’s poorest. Global efforts to hold donors and partners accountable for the outcomes of development co-operation have also contributed to the growing interest in evaluation. In this context, this study describes the role and management of evaluation in development agencies and multilateral banks, based on questionnaires, findings from peer reviews by the OECD Development Assistance Committee (DAC), interviews and a literature review. The study includes information about the specific institutional settings, resources, policies and practices of each of the DAC Evaluation Network’s 32 members. The study identifies major trends and current challenges in development evaluation, covering: human and financial resources, institutional set-ups and policies, independence of the evaluation function, reporting and use of evaluation findings, management response systems, donor co-ordination, joint evaluation, and the involvement of partner countries in evaluation work. This study is part of the DAC Network on Development Evaluation’s ongoing efforts to increase the effectiveness of development co-operation policies and programmes by promoting high-quality, independent evaluation.
    DOI: 10.1787/9789264094857-en
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  • 70
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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.
    DOI: 10.1787/9789264095564-en
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  • 71
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    The Mutual Review of Development Effectiveness in Africa 2009 : Promise and Performance (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264075115
    Language: English
    Pages: Online-Ressource (68 p)
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2009 ; Promesses et résultats
    Parallel Title: Parallelausg. Valutazione reciproca dell'efficacia dello sviluppo in Africa 2009; Promesse e risultati
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2009 : Promesses et résultats
    Parallel Title: Parallelausg. Valutazione reciproca dell'efficacia dello sviluppo in Africa 2009: Promesse e risultati
    Keywords: Development
    Abstract: The UNECA-OECD 2009 Mutual Review of Development Effectiveness in Africa: Promise and Performance provides a focussed and accessible set of information on main commitments made by Africa and its development partners, the extent to which these have been delivered and their results, and the key future policy priorities.
    DOI: 10.1787/9789264075115-en
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  • 72
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    Addressing Tax Risks Involving Bank Losses (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088689
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Addressing tax risks involving bank losses
    RVK:
    QL 400
    Keywords: Bank ; Unternehmensbesteuerung ; Verlust ; OECD-Staaten ; Taxation ; Finanzkrise ; Bank ; Verlustrealisation ; Steuerwirkung
    Abstract: The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
    DOI: 10.1787/9789264088689-en
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  • 73
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    Tax Policy Reform and Economic Growth (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091085
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.20
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Tax policy reform and economic growth
    RVK:
    QL 400
    Keywords: Steuerpolitik ; Steuerreform ; Wirtschaftswachstum ; OECD-Staaten ; Taxation ; Steuer ; Steuerpolitik ; Wirtschaftswachstum
    Abstract: In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
    DOI: 10.1787/9789264091085-en
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  • 74
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    Quality Standards for Development Evaluation (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264083905
    Language: English
    Pages: Online-Ressource (24 p.)
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. DAC Guidelines and Reference Series (series); Quality Standards for Development Evaluation (Arabic version)
    Parallel Title: Parallelausg. DAC-Reihe Leitlinien und Grundsatztexte; Qualitätsstandards für die Entwicklungsevaluierung
    Parallel Title: Parallelausg. Normes de qualité pour l'évaluation du développement
    Parallel Title: Parallelausg. Directrices y Referencias del CAD (series) Estándares de Calidad para la Evaluación del Desarrollo
    Parallel Title: Parallelausg. DAC-Reihe Leitlinien und Grundsatztexte: Qualitätsstandards für die Entwicklungsevaluierung
    Parallel Title: Parallelausg. DAC Guidelines and Reference Series (series): Quality Standards for Development Evaluation (Arabic version)
    Keywords: Development
    Abstract: Based on a broad international consultative process, the DAC Quality Standards for Development Evaluation are a reference guide to good practice in development evaluation. With a view to improving the quality of evaluation processes and products, and facilitating collaboration, this reference guide lays out standards for each phase of a typical evaluation process: from defining purpose, to planning, designing, implementing, reporting, and learning from and using evaluation results.
    DOI: 10.1787/9789264083905-en
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  • 75
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    Country Review: Peru (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 177-230
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 54 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 177-230
    Keywords: Governance ; Taxation ; Trade ; Peru
    Abstract: The Competition Peer Review Report of Peru is the fourth one of a non-OECD country. South Africa and Russia were reviewed at meetings of the OECD Global Forum on Competition (GFC). Chile, and now Peru, were reviewed at meetings of the Latin American Competition Forum (LACF), organised by the OECD and the Inter- American Development Bank (IDB). All four reviews confirm that the peer review process is an extremely useful means of promoting co-operation and voluntary convergence among OECD and non-OECD economies, providing both transparency and a candid discussion of what constitutes “best practice” in different situations.
    DOI: 10.1787/clp-11-5kmbpj557sg2
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  • 76
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    DAC Peer Review of Australia (2010)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 2, p. 147-260
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 114 p
    Parallel Title: Parallelausg. Examen du CAD par les pairs : Australie
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 2, p. 147-260
    Keywords: Development ; Australia
    Abstract: This review contains the Main Findings and Recommendations of the Development Assistance Committee and the report of the Secretariat. It was prepared with examiners from Ireland and Portugal for the Peer Review on 4 December 2008. Australia has made substantial, positive changes to its aid programme since 2004, reinforcing its focus on reducing poverty, on promoting the MDGs, and completely untying its aid programme. While increasing its aid, Australia should stay focused and pursue effective approaches, including working with and through other donors. Australia successfully integrated gender equality into its aid programme and could now use the same approach to integrate environmental concerns.
    DOI: 10.1787/journal_dev-v10-art18-en
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  • 77
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    DAC Peer Review of Sweden (2010)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 3, p. 221-336
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 116 p
    Parallel Title: Parallelausg. Examen du CAD par les pairs : Suède
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 3, p. 221-336
    Keywords: Development ; Sweden
    Abstract: This review contains the Main Findings and Recommendations of the Development Assistance Committee (DAC) and the report of the Secretariat. It was prepared with examiners from Japan and the United States for the Peer Review meeting on 9 June 2009. The review noted that Sweden was the most generous of all DAC donor countries as a proportion of its national income in 2008. Sweden is a leader in the areas of aid effectiveness and good humanitarian donorship. It has initiated important reforms to bolster the quality of its aid and to make its development efforts more supportive of partner country priorities. Sweden sets an example as a reliable and engaged donor to multilateral organisations but could make its support more strategic. Sweden is ahead of many donors when it comes to making its national policies and actions consistent with its development objectives, but implementation difficulties led to a revised approach, which is promising.
    DOI: 10.1787/journal_dev-10-5km9c89v0q6g
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  • 78
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    Case Law (2010)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 115-127
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 13 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 115-127
    Keywords: Nuclear Energy ; Canada ; European Union ; United States
    Abstract: Canada – R. v Bruce Power Inc. (2009) European Union – Judgement of the European Court of Justice in the Case Land Oberosterreich v CEZ (2009) United States – Judgement of a U.S. Court of Appeals on the design basis threat security rule (2009) Judgement of a U.S. Court of Appeals on consideration of the environmental impacts of terrorist attacks on nuclear facilities (2009) Judgement of a U.S. District Court on interstate compacts�f authority to restrict private disposal of foreign low-level radioactive waste (2009)
    DOI: 10.1787/nuclear_law-v2009-art18-en
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  • 79
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    The Interface between Competition and Consumer Policies (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 133-176
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 44 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 133-176
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Global Forum of the OECD Competition Committee debated the Interface between Competition and Consumer Policies in February 2008. The two policies share a common goal: the enhancement of consumer welfare. In this way they are highly complementary. Applied properly, they reinforce one another; Aside from their different approaches to markets, however, there are other differences between competition and consumer policies. These differences present both opportunities and challenges. Applied consistently, each policy ill each make the other more effective, especially in situations of evolving markets. The challenge comes in coordinating them, and in ensuring that they do not work at cross purposes. Institutional design is an important factor in providing effective public policy. With the increasing recognition of the importance of integrating competition policy and consumer policy, there is debate about how to design the most effective institutions for that purpose. Housing the two functions in a single agency offers several advantages, including more centralised control, operational efficiencies and cross-fertilisation between the two disciplines. There could be disadvantages as well, however.
    DOI: 10.1787/clp-11-5kmbpj559n6g
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  • 80
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    Land Use Restrictions as Barriers to Entry (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 7-73
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 67 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 7-73
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competitive effects of land use restrictions in February 2008. Land use restrictions often serve valuable social purposes. The benefits of particular policies for land use must be balanced against the costs, though. The social harms that can arise when land use restrictions create “entry barriers” are rarely considered explicitly. Land use restrictions can raise the price and reduce supply of a broad range of real estate and, by preventing new and innovative stores from opening, reduce shopping options available to consumers. More careful integration of policy on land use restrictions with competition policy could benefit consumers and many entrepreneurs and reduce the likelihood that public or private restrictions will lead to supply scarcity. This roundtable examines competition problems affecting commercial construction and use permits, geographic density tests, adverse impact tests, access condition to rights of ay and private restrictions on land use. Steps are identified for improving public policies towards land use restrictions.
    DOI: 10.1787/clp-10-5kmjlgt6ngq4
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  • 81
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    National Legislative and Regulatory Activities (2010)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 129-140
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 12 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 129-140
    Keywords: Nuclear Energy ; Belarus ; Belgium ; Estonia ; Germany ; Italy ; Romania ; Spain ; United Arab Emirates ; United States
    Abstract: BELARUS The Statute on the State Supervision in the Field of Nuclear Safety and Radiation Protection (2008) Amendment to the Law on Radiation Protection of the Public (2008) Environmental impact assessment laws (2009) The Statute on the Discussion of Questions of the Public in the Field of Atomic Energy (2009) BELGIUM Decree regarding the minimum criteria for X-ray apparatus use in veterinary medicine (2009) Decree of the Federal Agency for Nuclear Control on the determination of exemption levels (2009) ESTONIA National Development Plan (2009) New Radiation Safety Department (2009) Amendment to the Radiation Protection Act (2009) GERMANY Ordinance on the Shipment of Radioactive Waste or Spent Fuel (2009) Amendments to Acts and Ordinances on the Transport of Dangerous Goods (2009) Amendments to the 1961 Foreign Trade Act and 1993 Foreign Trade Ordinance (2009) ITALY Law No. 99 of 23 July 2009 including provisions on the resurgence of nuclear energy (2009) ROMANIA Decision on the prohibition of dangerous labour for children (2009) Amendment to the regulations on the organisation and operation of CNCAN (2009) Decision on the repatriation of nuclear material to the Russian Federation (2009) Decision on the processing of uranium stocks (2009) General requirements on environmental impact assessment (2009) SPAIN Regulation on the transboundary shipments of radioactive waste and spent fuel (2009) Regulation on installation and use of X-ray devices for medical diagnostic purposes (2009) UNITED ARAB EMIRATES Federal law on the peaceful use of nuclear energy (2009) UNITED STATES Final regulations criminalising unauthorised introduction of dangerous weapons (2009)
    DOI: 10.1787/nuclear_law-v2009-art19-en
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  • 82
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    Competition Policy for Vertical Relations in Gasoline Retailing (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 91-131
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 41 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-131
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition issues in vertical relations for gasoline retailing in October 2008. Gasoline retailing has changed dramatically over the last 25 years. While refiners often still have extensive networks of gasoline retailers, there is also a large independent sector in many countries; A study of the effects of entry by large general retailers finds benefits to consumers; There has been a vigorous debate about whether vertical separation between gasoline stations and upstream entities should be required. It appears that mandating vertical separation is linked with price increases to the ultimate consumers. On the other hand, mandated separation may promote the development of more independent stations. Policy makers often raise concerns about vertical integration in the supply of gasoline. These concerns should be moderated in markets with large independent segments. Even in markets with small independent segments, there are reasons to believe prices will be lower with vertical integration, as this eliminates a double mark-up.
    DOI: 10.1787/clp-11-5kmbpj55c8mx
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  • 83
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    DAC Peer Review of Switzerland (2010)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 4, p. 173-302
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 130 p
    Parallel Title: Parallelausg. Examen du CAD par les pairs : Italie
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 4, p. 173-302
    Keywords: Development ; Switzerland
    Abstract: Switzerland’s aid volume was USD 2.02 billion in 2008, an increase of more than 6% over the previous year, and a total of 0.42% of its gross national income (GNI). In 2008 it had already surpassed its Monterrey commitment to contribute 0.4% of its GNI to official development assistance (ODA) by 2010. Switzerland should adopt a 0.5% target for its aid, keeping in mind the 0.7% UN target. Switzerland has a long tradition of international assistance; its aid to humanitarian causes and multilateral donors serves as an example in good practice. Although Switzerland contributes to international thinking on governance and development in fragile situations, it faces challenges in implementing some of the international principles for making aid more effective, particularly in fragile states. Swiss aid is dispersed among too many countries and sectors, and it now strives to strengthen its focus. While welcoming the steps Switzerland has taken to reinforce its strategic approach to development co-operation, greater cohesion between the Ministries of Economic and Foreign Affairs would reduce duplication and transaction costs. In reforming its aid system, Switzerland will need to do more to set standards, monitor outcomes and assess impact of its development co operation programmes. Switzerland has made progress in bringing areas such as trade and the restitution of stolen assets in line with its commitments to development. It must build on such examples to ensure that all policies are coherent with its development aims. Switzerland must also strengthen efforts to communicate the positive results of aid in order to maintain strong public and political support.
    DOI: 10.1787/journal_dev-10-5km7jvnl3rxs
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  • 84
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    Energy Security and Competition Policy (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 7-90
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 82 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 7-90
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated energy security and competition policy in February 2007. This roundtable examined the links between competition policy and energy security, with a focus on natural gas. The discussion began by addressing the questions of the meaning and importance of energy security; and the determinants of energy security, particularly as they relate to competition policy. It continued in dealing with gas supply, transportation, and distribution, addressing five aspects that relate to different aspects of energy security: (1) the role of substitutes for natural gas in fostering competitive gas supply; the role of regulation in promoting or inhibiting infrastructure investment; (2) how to promote an adequate level of infrastructure investment; (3) the role of unbundling in fostering competition and promoting energy security; (4) the role of storage capacity in system efficiency and buyer bargaining position; (5) and the determinants of entry into merchant sales of natural gas.
    DOI: 10.1787/clp-11-5kmbpj55f9jg
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  • 85
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    2009 OECD Report on Division of Labour (2010)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 4, p. 7-58
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 52 p
    Parallel Title: Parallelausg. Avant-propos
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 4, p. 7-58
    Keywords: Development
    Abstract: Developing countries differ greatly in their potential for development and in the challenges they face. In one respect, however, many share a common problem: too little aid from too many donors. This report traces up to 3 700 aid relationships between all 151 aid recipient countries and the 46 largest donors, covering all members of the OECD Development Assistance Committee (DAC) and the largest multilateral agencies. This complex reality is often referred to as fragmentation of aid. This 2009 report examines the concept of aid fragmentation across countries, and what has happened since the adoption of the Paris Declaration. It also proposes measures for concentration and fragmentation, and options for tackling excessive fragmentation. Where a donor-partner aid relation is not considered non-significant from either the donor’s or the recipient’s point of view, there is an opportunity for some rationalisation. This report shows that a decrease of 23% in the number of relationships is possible when only 4% of aid is reorganised. This reorganisation, in turn, would lead to an increase in the volume of the average donor-partner aid relation of 30%.
    DOI: 10.1787/journal_dev-10-5km7jvnlgdwb
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  • 86
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    Concessions (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 7-67
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 61 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 7-67
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated concessions in February 2006. Governments have long been engaged in providing goods or services to their citizens that could, in some form, be provided by the private sector. The trend over the past few decades, however, has been to transfer these functions, and the state-owned assets used to provide them, to private hands. The most common method, and the one usually preferred, is privatisation, or outright sale or transfer of ownership of the relevant assets to one or more private parties. Another method is concessions. Concessions are often viewed as a substitute for privatisation when the latter is not feasible for political or legal reasons. Concessions are not substitutes for regulation. Where there is a need for regulation, as in a situation of natural monopoly, a regulatory regime may be created along with the concession.
    DOI: 10.1787/clp-10-5kmhbhp8v9mw
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  • 87
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    DAC Peer Review of Italy (2010)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 4, p. 59-171
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 113 p
    Parallel Title: Parallelausg. Rapport 2009 de l'OCDE sur la division du travail
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 4, p. 59-171
    Keywords: Development ; Italy
    Abstract: The Italian development co-operation is facing major challenges. The first is an urgent need to reform official development co-operation in the absence of political consensus on how to proceed. The second is that Italy will fail to meet its international commitment to increase official development assistance (ODA) to 0.51% of its gross national income (GNI) by 2010 and is unlikely to meet 0.7% by 2015. In 2008 Italy’s ODA/GNI ratio was 0.22. Despite the challenges remaining, there has been some improvement in Italian aid management since 2008. Italy intends to focus on 35 priority countries, the greater authority given to Italy’s embassies and technical offices to deliver and to contribute to formulating programmes and deliver aid, and the Steering Committee on Development Co-operation’s high level policy direction. Italy still needs a strategy for its development co-operation that is shared by all relevant government departments and regional and local authorities working towards common objectives: building systems to promote coherence between development co-operation and other policies; reforming human resource management for the core cadre of development experts; and regularly undertaking monitoring and independent evaluation. In addition, the limited political debate and public awareness about Italian development co-operation show there is an urgent need for the Italian authorities, together with civil society, to build popular support for development and public pressure for reforming Italian development co-operation.
    DOI: 10.1787/journal_dev-10-5km7jvnl5sf7
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  • 88
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    DAC Peer Review of Austria (2010)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 3, p. 109-219
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 111 p
    Parallel Title: Parallelausg. Examen du CAD par les pairs : Autriche
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 3, p. 109-219
    Keywords: Development ; Austria
    Abstract: This review contains the Main Findings and Recommendations of the Development Assistance Committee (DAC) and the report of the Secretariat. It was prepared with examiners from Luxembourg and Norway for the Peer Review meeting on 29 April 2009. Among the issues covered were: the welcome efforts to focus Austrian development co-operation on the world’s poorest people; plans to substantially increase aid for humanitarian action, priority partner countries, and UN agencies; and progress made with the organisational reform started in 2004. Austria needs to sharply increase its aid to meet its commitment to reach 0.7% of ODA/GNI by 2015; to make its aid more predictable; and to increase the share of aid that can be programmed by partner countries. Staffing and technical expertise in the Foreign Affairs Ministry must be strengthened so that it can effectively carry out its mandate as the national co-ordinator for aid and development policy; there should be increased focus on public and political awareness about global development challenges; and a medium-term development policy, endorsed by the government, which commits all ministries to Austria’s development co-operation objectives.
    DOI: 10.1787/journal_dev-10-5km9c89xd7r2
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  • 89
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    Country Review: Chinese Taipei (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 127-165
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 37 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 127-165
    Keywords: Governance ; Taxation ; Trade ; Chinese Taipei
    Abstract: This report, prepared by the Secretariat of the OECD was the basis for a peer review examination of Chinese Taipei at the OECD’s Global Forum on Competition on 9 February, 2006. Competition law in Chinese Taipei has been an important element of the program of economic reforms that moved the economy from centrally directed emphasis on manufacturing and exports to a market-driven emphasis on services and high technology. The competition law follows mainstream practice about restrictive agreements, monopolies and anticompetitive mergers, with a particularly clear statutory basis for concentrating enforcement attention on horizontal collusion. The rules about market deception and unfair practices connect the competition law to consumer interests. There is a risk, though, that rules based on a cultural tradition of fairness might lead to interventions to correct differences in bargaining power, which could dampen competition rather than promote it. The competition enforcement agency, the Fair Trade Commission (FTC), is now a stable, experienced administrative agency. It followed an appropriate sequence in introducing competition policy, emphasising transparency and guidance to encourage compliance before undertaking stronger enforcement measures. General reforms are in process that would clarify the independence of the FTC. To improve enforcement against hard-core cartels, a leniency programme should be adopted, and the special treatment for agreements among small businesses should be limited. Some other aspects of the enforcement tool-kit should be revised, such as the cap on fines and the use of market share as a merger notification test. The most visible regulatory reforms to promote competition have been in telecoms, although an independent regulator for that sector is just now being set up. The government retains holdings in privatised firms that could have implications for market competition, so FTC vigilance about the risk of cross-subsidy or other distortion remains warranted.
    DOI: 10.1787/clp-10-5kmjlgt6j0wj
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  • 90
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    Improving Competition in Real Estate Transactions (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 75-125
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 51 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 75-125
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated improving competition in real estate transactions in February 2007. Real estate transactions are subject to a variety of potential limitation of competition that can have significant effects on ordinary consumers. In fact, because of the annual volume of transactions and the fact that real estate expenses (mortgage payments and rent) constitute a significant portion of spending out of available revenue to spend (often exceeding 25%), the impacts of anti-competitive action i this sector may have larger financial value than in most other sectors. Practices of real estate agents vary significantly across countries, but a common trend appears to be the introduction of listing services that may provide a platform for anti-competitive practices to spread, at the same time as the Internet potentially provides improved opportunities for real estate sellers to reach buyers directly. In many countries, the operation of transferring legal title to properties is subject to cartel-like prices. Competitive problems have also been identified in the mortgage markets, with cartel activity having been found in a least one case and a lack of non-bank sources of finance in some countries.
    DOI: 10.1787/clp-10-5kmjlgt6kwnn
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  • 91
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    DAC Peer Review of Ireland (2010)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 3, p. 7-108
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 102 p
    Parallel Title: Parallelausg. Examen du CAD par les pairs : Irlande
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 3, p. 7-108
    Keywords: Development ; Ireland
    Abstract: This review contains the Main Findings and Recommendations of the Development Assistance Committee (DAC) and the report of the Secretariat. It was prepared with examiners from Italy and New Zealand for the Peer Review meeting on 24 March 2009. The review noted that Ireland is a champion in making aid more effective. Poverty reduction is the overarching goal of Irish Aid, and reflecting this, its programme is well concentrated on a limited number of very poor African countries. Ireland is a predictable and flexible donor, and its attention to local priorities is appreciated by the developing country partners with whom it works. It is balancing efforts to meet the best international development standards while dealing with the impact of the global economic crisis. Ireland is focusing on achieving results and should enhance its efforts to measure the impact of its aid programme. The DAC urges Ireland to communicate development results to the public to maintain support for overseas development.
    DOI: 10.1787/journal_dev-10-5km9c8g9kb0n
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  • 92
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    Construction Industry (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 153-171
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 19 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 153-171
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated issues related to the Construction Industry in June 2008. This roundtable addressed the special characteristics of the construction industry as they relate to competition law and policy. Construction is a critical sector in OECD economies because it builds and maintains the structures and infrastructure on which almost every other industry depends. Unfortunately, the construction industry has also tended to suffer from cartel activity, as shown by a spate of well - publicised recent matters from around the world. The roundtable includes an examination of why this industry seems to be more prone to cartel formation than other industries. It also looked into the complications that may arise when multiple construction firms use the same bid calculation software. Finally, the Committee discussed the arguments – occasionally made by industry advocates – that competition is either irrelevant or “ruinous” in the construction industry. Neither argument was found to be persuasive, as there are no distinguishing features of the construction sector that reduce the benefits that competition brings to consumer welfare.
    DOI: 10.1787/clp-10-5kmhbhp87tbv
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  • 93
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    Case Law (2010)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 93-102
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 93-102
    Keywords: Nuclear Energy ; Belgium ; Brazil ; Canada ; United States
    Abstract: Belgium – Constitutional Court ruling on nuclear taxes (2010) Brazil – Federal Court ruling on partial licence for works at Angra III (2009) Canada – Federal Court decision respecting intellectual property and trade mark infringement action: Atomic Energy of Canada Ltd. v Areva NP Canada Ltd (2009) United States – Judgement of a U.S. Court of Appeals on consideration of the environmental impacts of the risk of spent fuel pool fires (2009) Judgement of a U.S. Court of Appeals on a licence to perform in situ leach uranium mining (2010)
    DOI: 10.1787/nuclear_law-2010-5kmbv3cxkj5b
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  • 94
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    Competition in Bidding Markets (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 69-151
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 83 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 69-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition in bidding markets in October 2006. Competition authorities become interested in auctions by a number of routes. In competition advocacy, they may advise other parts of government on how to design auctions in order to improve their efficiency—the degree of competition. They may evaluate mergers and agreements between firms that operate in auction markets. And they may be concerned with collusion and abuse of a dominant position in auctions. Because their formal rules reduce “noise” and make communication among rivals easier, auctions can promote collusion, compared with ordinary “posted-price” markets. But an auction can be designed to reduce collusion or concerted practices or to promote participation. Thus, the design of an auction can be the object of lobbying pressure. Auctioneers can also behave strategically, choosing auction formats or practices that favour competition. Two fundamental prescriptions for effective auction design follow from the theoretical literature: Induce bidders to truthfully reveal their valuations by making what they pay not depend entirely on what they bid, and maximize the information available to each participant before he bids.
    DOI: 10.1787/clp-10-5kmhbhp8sgs6
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  • 95
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    DAC Peer Review of Norway (2010)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 2, p. 43-146
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 104 p
    Parallel Title: Parallelausg. Examen du CAD par les pairs : Norvège
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 2, p. 43-146
    Keywords: Development ; Norway
    Abstract: This review contains the Main Findings and Recommendations of the Development Assistance Committee and the report of the Secretariat. It was prepared with examiners from Canada and the European Commission for the Peer Review on 21 October 2008. Norway is consistently at the forefront of donor efforts to improve the international aid system, as well as its own development policies and programmes. It supports aid effectiveness and its flexible approach to development assistance enables quick reaction to changing situations. Although its flexibility is generally considered a strength, Norway needs to guard against adding too many new priorities to an ever-expanding list of initiatives. Norway aspires to lead on selected cross-cutting issues such as women’s rights, gender equality and the environment but it is still struggling to fully ‘mainstream’ these objectives into programmes and projects.
    DOI: 10.1787/journal_dev-v10-art17-en
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  • 96
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    Trading Out of Poverty : How Aid for Trade Can Help (2010)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 2, p. 7-41
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 35 p
    Parallel Title: Parallelausg. Vaincre la pauvreté grâce au commerce : Quel rôle pour l'aide à l'appui des échanges
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 2, p. 7-41
    Keywords: Development
    Abstract: Aid for trade is a tool designed to interlock aid and trade policies in pursuit of raised living standards and reduced poverty. This paper demonstrates why trade matters for boosting productivity and economic growth and explains why some countries are unable to reap the gains from trade. It does on to analyse how aid for trade can help strengthen the impact of trade on growth and poverty reduction, and which policy tools can best reinforce the impact of trade on poverty reduction. It underlines the need for a tailored, country-based approach to economic integration, and summarises the main policy conclusions and the potential gains-from-trade that are at stake.
    DOI: 10.1787/journal_dev-v10-art16-en
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  • 97
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    Innovation and the Development Agenda (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088924
    Language: English
    Pages: Online-Ressource (152 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Innovation and the development agenda
    DDC: 338/.064091724
    RVK:
    QG 700
    Keywords: Entwicklung ; Innovation ; Entwicklungsländer ; Development ; Science and Technology ; Entwicklungsländer ; Afrika ; Innovationsförderung ; Technologiepolitik ; Wirtschaftsentwicklung
    Abstract: Innovation drives long-term economic growth. It has a crucial role to play as global economies recover from the current financial crisis. This book examines the role of innovation in developing countries, with a focus on Africa. It investigates innovation systems and their application; the key role of knowledge in innovation for development; and the importance of comparable country studies and official statistics on innovation. It stresses the need for innovation to become part of a comprehensive development agenda, and makes recommendations for promoting activities in both the formal and informal sectors, with the aim of transforming agriculture into a knowledge-based industry capable of stimulating economic growth. Innovation and the Development Agenda is an important component of the overall OECD Innovation Strategy, which seeks to create stronger and more sustainable growth, while addressing the key global challenges of the 21st century. It is also part of the Innovation, Technology, and Society programme of IDRC. For more information on IDRC programmes see www.idrc.ca.
    DOI: 10.1787/9789264088924-en
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  • 98
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    Turning African Agriculture into a Business : A Reader (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264075887
    Language: English
    Pages: Online-Ressource (63 p)
    Parallel Title: Parallelausg. Nouvelles approches de l'agriculture africaine ; Quelques jalons
    Parallel Title: Parallelausg. Nouvelles approches de l'agriculture africaine : Quelques jalons
    Keywords: Agriculture and Food ; Development
    Abstract: African agriculture is a sleeping giant. Agribusiness remains in its infancy in most sub-Saharan African countries. Many of them now pay higher prices for imported food products and struggle to keep inflationary pressures under control. Given the strong long-term prospect for world food prices, increasing the productivity of food crops becomes a top priority. It requires sizeable investments in irrigation, storage, transport infrastructure and logistics, as well as better access to markets for inputs (fertilizers, seeds, planting materials and credit). While successful contract-farming schemes exist for export crops, they remain rare for food crops. Greater involvement of the private sector in designing and implementing such food-crop commercialisation programmes could develop viable local food industries. Existing international financing facilities such as the Enhanced Private Sector Assistance (EPSA) for Africa should get full use. Whether Africa can unleash the potential of commercial agriculture in the coming decades also depends in no small part on the continuous and effective support of the international development community. The findings summarised in this volume can serve as building blocks for further international discussions on fostering agro-based private-sector development and lifting smallholders out of poverty.
    DOI: 10.1787/9789264075887-en
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  • 99
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    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264081093
    Language: English
    Pages: Online-Ressource (48 p.)
    Keywords: Taxation
    Abstract: The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. While the handbook does not detail criminal investigation methods, it does describe the nature and context of money laundering activities so that tax examiners and auditors can better understand how their contribution can assist criminal investigators in countering money laundering. Tax administrations can adapt the handbook to suit their particular circumstances and to take into account the varying roles that tax administrations have in relation to reporting unusual or suspicious transactions, receiving suspicious transaction reports and investigating money laundering offences. To aid this adaptation key areas of the handbook have been highlighted for “Country Specific Insertions”. While the aim of this handbook is to raise the awareness of tax examiners and tax auditors about the possible implications of transactions or activities related to money laundering and tax crimes, the handbook is not meant to replace domestic policies and procedures.
    DOI: 10.1787/9789264081093-en
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  • 100
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    Contracting Out Government Functions and Services : Emerging Lessons from Post-Conflict and Fragile Situations (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264066212
    Language: English
    Pages: Online-Ressource (170 p.)
    Series Statement: Partnership for Democratic Governance
    Parallel Title: Erscheint auch als Contracting out government functions and services
    Keywords: Öffentliche Dienstleistung ; Outsourcing ; Politische Instabilität ; Politischer Konflikt ; Afghanistan ; Kambodscha ; Kongo (Demokratische Republik) ; Ruanda ; Südsudan ; Development ; Entwicklungsländer ; Öffentliche Dienstleistung ; Contracting-out
    Abstract: This second volume of the Partnership for Democratic Governance Series investigates whether ‘contracting out’ core government functions and services has been conducive to capacity development. Each case study discusses the evidence and emerging lessons of contracting out in fragile and post-conflict situations. The chapters contained in this publication first appeared as contributions to the Partnership for Democratic Governance's collaborative online platform, PDF Online. Through this platform, users are able to post comments on discussion papers, send messages to the authors and easily find ifnormation relevant to the topics covered in this publication. Selected as a 2009 Notable Document by the American Library Association Government Documents Round Table.
    DOI: 10.1787/9789264066212-en
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