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  • English  (119)
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  • 1
    Online Resource
    Online Resource
    In It Together: Why Less Inequality Benefits All (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264235120 , 9264232664
    Language: English
    Pages: Online-Ressource (300 p.)
    Parallel Title: Erscheint auch als In it together
    DDC: 339.209177
    RVK:
    CC 7700
    RVK:
    MS 6500
    Keywords: Einkommensverteilung ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Aufsatzsammlung ; OECD ; Soziale Ungleichheit
    Abstract: The gap between rich and poor keeps widening. Growth, if any, has disproportionally benefited higher income groups while lower income households have been left behind. This long-run increase in income inequality not only raises social and political concerns, but also economic ones. It tends to drag down GDP growth, due to the rising distance of the lower 40% from the rest of society. Lower income people have been prevented from realising their human capital potential, which is bad for the economy as a whole. This book highlights the key areas where inequalities are created and where new policies are required, including: the consequences of current consolidation policies; structural labour market changes with rising non-standard work and job polarization; persisting gender gaps; the challenge of high wealth concentration, and the role for redistribution policies.
    DOI: 10.1787/9789264235120-en
    URL: Volltext
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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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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Sick on the Job? : Myths and Realities about Mental Health and Work (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264124523
    Language: English
    Pages: Online-Ressource (206 p.) , ill.
    Series Statement: Mental Health and Work
    Parallel Title: Parallelausg. Mal-être au travail ? ; Mythes et réalités sur la santé mentale et l'emploi
    Parallel Title: Parallelausg. Mal-être au travail ? : Mythes et réalités sur la santé mentale et l'emploi
    Parallel Title: Erscheint auch als Sick on the job?
    DDC: 158.72
    RVK:
    CU 3040
    Keywords: Employment ; Social Issues/Migration/Health ; Aufsatzsammlung ; Arbeit ; Psychische Gesundheit
    Abstract: The costs of mental ill-health for the individuals concerned, employers and society at large are enormous. Mental illness is responsible for a very significant loss of potential labour supply, high rates of unemployment, and a high incidence of sickness absence and reduced productivity at work. In particular, mental illness causes too many young people to leave the labour market, or never really enter it, through early moves onto disability benefit. Today, between one-third and one-half of all new disability benefit claims are for reasons of mental ill-health, and among young adults that proportion goes up to over 70%. Indeed, mental ill-health is becoming a key issue for the well-functioning of OECD’s labour markets and social policies and requires a stronger focus on policies addressing mental health and work issues. Despite the very high costs to the individuals and the economy, there is only little awareness about the connection between mental health and work, and the drivers behind the labour market outcomes and the level of inactivity of people with mental ill-health. Understanding these drivers is critical for the development of more effective policies. This report aims to identify the knowledge gaps and begin to narrow them by reviewing evidence on the main challenges and barriers to better integrating people with mental illness in the world of work.
    DOI: 10.1787/9789264124523-en
    URL: Volltext
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  • 4
    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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  • 5
    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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  • 6
    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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  • 7
    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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  • 8
    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
    URL: Volltext
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  • 9
    Online Resource
    Online Resource
    Job-rich Growth in Asia : Strategies for Local Employment, Skills Development and Social Protection (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110984
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Local Economic and Employment Development (LEED)
    Parallel Title: Erscheint auch als Job-rich growth in Asia
    Keywords: Wirtschaftswachstum ; Arbeitsmarkt ; Arbeitsnachfrage ; Arbeitsmarktpolitik ; Asien ; Employment ; Urban, Rural and Regional Development ; Asien ; Arbeitsmarktpolitik ; Wirtschaftliche Lage
    Abstract: Jobs-rich Growth in Asia discusses some of the most pressing issues that countries in Southeast Asia are facing in regard to boosting local employment and skills development while advancing social protection strategies in emerging, fast-growing labour markets. A joint OECD/ILO initiative, this book analyses local approaches in Asia to modernise labour markets and skills strategies and shows how local recovery is taking place through a combination of policy measures on employment creation, skills development and social protection.
    DOI: 10.1787/9789264110984-en
    URL: Volltext
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  • 10
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 11
    Online Resource
    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
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  • 12
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 13
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 14
    Online Resource
    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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  • 15
    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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  • 16
    Online Resource
    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
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  • 17
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    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
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  • 18
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 19
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 20
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 21
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 22
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 23
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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
    URL: Volltext
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  • 24
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 25
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 26
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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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  • 27
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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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  • 28
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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
    URL: Volltext
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  • 29
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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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    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
    URL: Volltext
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  • 31
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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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  • 32
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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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  • 33
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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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  • 34
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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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  • 35
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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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  • 36
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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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  • 37
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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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  • 38
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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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  • 39
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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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  • 40
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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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  • 41
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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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  • 42
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    OECD Principles of Occupational Pension Regulation : Methodology for Assessment and Implementation (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264087095
    Language: English
    Pages: Online-Ressource (136 p.)
    Parallel Title: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles ; Méthodologie pour l'évaluation et la mise en œuvre
    Parallel Title: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles : Méthodologie pour l'évaluation et la mise en œuvre
    Parallel Title: Erscheint auch als OECD OECD principles of occupational pension regulation
    RVK:
    QV 596
    Keywords: Betriebliche Altersversorgung ; Regulierung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Betriebliche Altersversorgung ; OECD ; Evaluation
    Abstract: Occupational pensions play a major role in OECD countries and worldwide, complementing retirement income from state sources. At the end of 2009, private pension savings reached USD 25 trillion. Population ageing has led many OECD countries to undertake a wide range of pension reforms – the overall effect of which has been to reduce public pension promises and, in turn, to increase the importance of private pension savings for retirement. The Core Principles cover seven key areas: i) Conditions for effective regulation and supervision; ; ii) Establishment of pension plans, pension funds, and pension fund managing companies; iii) Pension plan liabilities, funding rules, winding up, and insurance; iv) Asset Management; v) Rights of members and beneficiaries and adequacy of benefits; vi) Governance; and vii) Supervision. Each of the seven core principles consists of a main text and a set of implementing guidelines. In the case of the core principle of supervision, the supporting guidelines integrate the IOPS Principles of Private Pension Supervision. The Methodology provides a structured approach for evaluating a jurisdiction’s occupational pension regulatory system in relation to the OECD Core Principles of Occupational Pension Regulation.
    DOI: 10.1787/9789264087095-en
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    Off to a Good Start? Jobs for Youth (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096127
    Language: English
    Pages: Online-Ressource (160 p.)
    Series Statement: Jobs for Youth/Des emplois pour les jeunes
    Parallel Title: Parallelausg. Des débuts qui comptent ! Des emplois pour les jeunes
    Keywords: Employment
    Abstract: Promoting a smooth transition from school to work, and ensuring that youth are given the opportunities to move on in their careers and lives, have long been issues of fundamental importance for our economies and societies. Today, they are even more pressing challenges as the global economy emerges from the worst crisis of the past 50 years. Indeed, young people have borne much of the brunt of the recent jobs crisis. The youth unemployment rate is approaching 20% in the OECD area, with nearly 4 million more youth among the unemployed than at the end of 2007. The initial experience in the labour market has a profound influence on later working life. Getting off to a good start facilitates youth integration into the world of work and lays the foundation for a good career, while it can be difficult to catch up after an initial failure. In particular, the jobs crisis is likely to leave long-lasting “scarring” effects on some of the current generation of school-leavers, particularly if they face multiple disadvantages, such as having low skills and also coming from a disadvantaged background. Tackling the youth jobs crisis requires a strong commitment from all: the youth themselves, the government through well-targeted and effective policy measures, social partners though their participation in the dialogue, and other key actors – such as teachers, practitioners and parents – who can really make a difference to investing in youth. This report makes an important contribution to a new agenda of youth-friendly employment policies and practices. It analyses the situation of youth employment and unemployment in the context of the jobs crisis and identifies successful policy measures in OECD countries. But it also discusses structural reforms in education and in the labour market that can facilitate the transition from school to work. The report draws on both recent data and the main lessons that emerged from the 16 country reviews conducted as part of the OECD Jobs for Youth/Des emplois pour les jeunes programme.
    DOI: 10.1787/9789264096127-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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  • 46
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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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  • 47
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    Sickness, Disability and Work: Breaking the Barriers: Canada : Opportunities for Collaboration (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264090422
    Language: English
    Pages: Online-Ressource (85 p.) , ill.
    Parallel Title: Parallelausg. Maladie, invalidité et travail ; Surmonter les obstacles ; Canada ; Des possibilités de collaboration
    Parallel Title: Parallelausg. Maladie, invalidité et travail : Surmonter les obstacles : Canada : Des possibilités de collaboration
    Keywords: Employment ; Social Issues/Migration/Health ; Canada
    Abstract: Sickness and disability policy reform has been a priority for OECD countries wanting to improve employment and social outcomes in this domain. The recent recession and corresponding fall in labour demand is expected to hit marginalised workers, including workers with health problems or disability, harder than the broader working-age population. There is a pressing need for policy makers to address the recent “medicalisation” of labour market problems, a phenomenon that appears to underlie much of the difficulties countries find in disability policy making. This report is an assessment of the Canadian situation, albeit through the lens of the federal government and the provinces of Québec, British Columbia and Manitoba. It looks at the current state of play following a decade of various reforms and preceding a period where further revisions are likely.
    DOI: 10.1787/9789264090422-en
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  • 48
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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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  • 49
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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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  • 50
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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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  • 51
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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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  • 52
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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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  • 53
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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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  • 54
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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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  • 55
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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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  • 56
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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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  • 57
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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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  • 58
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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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  • 59
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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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  • 60
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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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    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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  • 62
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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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  • 63
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    Sickness, Disability and Work: Breaking the Barriers: Sweden : Will the Recent Reforms Make It? (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264090606
    Language: English
    Pages: Online-Ressource (49 p.) , ill.
    Keywords: Employment ; Social Issues/Migration/Health ; Sweden
    Abstract: Sickness and disability is a key economic policy concern for many OECD countries. Medical conditions, or problems labelled as such by societies and policy systems, are proving an increasing obstacle to raising labour force participation and keeping public expenditure under control. More and more people of working age rely on sickness and disability benefits as their main source of income, and the employment rates of those reporting disabling conditions are low. This report is an assessment of the Swedish reforms, which aim to lower inactivity and increase participation, against the background of recent trends and policy responses in other OECD countries. It looks at what Sweden is currently doing and what more it could do to transform its sickness and disability schemes from passive benefits to active support systems that promote work.
    DOI: 10.1787/9789264090606-en
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  • 64
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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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  • 65
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    Jobs for Youth/Des emplois pour les jeunes: Australia 2009 (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264060203
    Language: English
    Pages: Online-Ressource (150 p.)
    Series Statement: Jobs for Youth/Des emplois pour les jeunes
    Parallel Title: Erscheint auch als Australia
    DDC: 331.3/40994
    RVK:
    QG 900
    RVK:
    QV 221
    Keywords: Junge Arbeitskräfte ; Australien ; Employment ; Social Issues/Migration/Health ; Australia ; Australien ; Jugendlicher Arbeitnehmer ; Arbeitsmarkt
    Abstract: Whatever the level of qualification, first experiences on the labour market have a profound influence on later working life. Getting off to a good start facilitates integration and lays the foundation for a good career, while a failure can be difficult to make up. This report contains - for Australia - a survey of the main barriers to employment for young people, an assessment of the adequacy and effectiveness of existing measures to improve the transition from school-to-work, as well as a set of policy recommendations for further action.
    DOI: 10.1787/9789264060203-en
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  • 66
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    OECD Bribery Awareness Handbook for Tax Examiners 2009 (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264081857
    Language: English
    Pages: Online-Ressource (42 p.)
    Keywords: Taxation
    Abstract: The aim of the present Bribery Awareness Handbook for Tax Examiners is to assist countries in making their tax examiners aware of the various bribery techniques used as well as giving them the tools to detect and identify bribes of foreign public officials and bribes to public officials in the domestic context. Countries may wish to use this Handbook and provide it to their tax officials in the context of their training programmes. Countries may also wish to use it to design their own Handbook that could enable them to incorporate their specific circumstances. For that purpose the Handbook identifies where countryspecific information can be added. The Handbook may also be used as a checklist during tax examinations.
    DOI: 10.1787/9789264081857-en
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  • 67
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    National Legislative and Regulatory Activities (2009)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 1, p. 99-115
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 17 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. 1, p. 99-115
    Keywords: Nuclear Energy ; Belgium ; Brazil ; France ; Ireland ; Japan ; Korea, Republic of ; Moldova, Republic of ; Romania ; Serbia ; Slovenia ; Switzerland ; Turkey ; United States
    Abstract: One amendment changes the funding of the activities of the Federal Agency for Nuclear Control (FANC) whereby part of the fees is transformed into taxes. Besides taxes, fees and administrative fines, funding is possible by means of donations, legacies and extra fees.
    DOI: 10.1787/nuclear_law-v2009-art6-en
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  • 68
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    Export Credit Financing Systems in OECD Member Countries and Non-Member Economies: United States (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264072015
    Language: English
    Pages: Online-Ressource (32 p)
    Series Statement: Export Credit Financing Systems in OECD Member Countries and Non-Member Economies no.6
    Parallel Title: Parallelausg. Les systèmes de financement des crédits à l'exportation dans les pays membres et les économies non membres de l'OCDE ; États-Unis
    Parallel Title: Parallelausg. Les systèmes de financement des crédits à l'exportation dans les pays membres et les économies non membres de l'OCDE : États-Unis
    Keywords: Trade ; United States
    DOI: 10.1787/9789264072015-en
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  • 69
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    OECD Reviews of Labour Market and Social Policies: Serbia 2008 : A Labour Market in Transition (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264045811
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: OECD Reviews of Labour Market and Social Policies
    Keywords: Employment ; Social Issues/Migration/Health ; Serbia
    Abstract: To catch up with more advanced economies, Serbia urgently needs to improve the functioning of its labour market. This report reviews labour market trends and the principle challenges to labour market policy, making a series of recommendations. Despite many reforms, new business growth until now has been far too slow to compensate for job losses elsewhere. Recent reforms of labour law should be followed up by further efforts to improve the climate for business and productive work. Labour regulations must be flexible, but they should also be enforced more consistently. For all this to happen, it is essential that an effective social dialogue can take place and that it encompasses expanding and declining segments of the labour market.
    DOI: 10.1787/9789264045811-en
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  • 70
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    Case Law (2008)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2008, no. 2, p. 111-117
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 7 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2008, no. 2, p. 111-117
    Keywords: Nuclear Energy ; Canada ; Germany ; United States
    Abstract: Canada Brunswick News Inc. v Her Majesty the Queen in the Right of the Province of New Brunswick denying release of nuclear power feasibility study (2008) Germany Judgement of the Federal Administration Court on the so-called “Biblis-obligations” (2008) United States Judgement of the U.S. Court of Federal Claims on the interpretation of the U.S. Department of Energy’s Standard Contract (2008) Summary Order of the U.S. Court of Appeals on petitions for revision of Nuclear Regulatory Commission regulations (2008)
    DOI: 10.1787/nuclear_law-2008-5k9gw7rxdj9w
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  • 71
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    DAC Peer Review of the United States (2008)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 7, no. 4, p. 95-200
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 125 p
    Parallel Title: Parallelausg. Examen du CAD par les pairs : États-Unis
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 7, no. 4, p. 95-200
    Keywords: Development ; United States
    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 the United Kingdom and Canada for the Peer Review meeting held on 07 December May 2006. The review applauded the major increase in American official development assistance, which reached a record high of USD 27.6 billion in 2005. The Committee commended the United States for raising development to the status of one of three pillars of national foreign policy. Key recommendations included the need to explicitly recognise the key importance of poverty reduction, encouragement for a more explicit approach to the role of policy coherence for development, the need to persist in clarifying the lines of operational responsibility between military and development institutions, support for greater US attention to the Paris Declaration aid effectiveness agenda and encouragement for the joint Department of State and USAID development of an overarching strategic plan to guide humanitarian work.
    DOI: 10.1787/journal_dev-v7-art41-en
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  • 72
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    National Legislative and Regulatory Activities (2008)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2008, no. 2, p. 119-134
    Details
    ISSN: 1609-7378
    Language: English
    Pages: 16 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. 2008, no. 2, p. 119-134
    Keywords: Nuclear Energy ; Belarus ; France ; Germany ; Hungary ; Indonesia ; Italy ; Montenegro ; Romania ; Russian Federation ; Ukraine ; United Kingdom ; United States
    Abstract: Belarus Act on the Use of Atomic Energy (2008) France Safety guideline on final disposal of radioactive waste in a deep geological repository (2008) Decree concerning the procedures applicable to foreign spent nuclear fuel and radioactive waste reprocessing (2008) Germany Amendment to the 1986 Act on Preventive Protection of the Public Against Radiation (2008) Order on the International Carriage of Dangerous Goods by Rail (2008) Act on the 2004 Protocols to Amend the Paris Convention and the Brussels Supplementary Convention; Act to Amend the Atomic Energy Act (2008) Hungary Energy Policy 2007-2020 Framework Strategy (2008) Indonesia Regulation on licensing of uses of ionizing radiation sources and nuclear materials (2008) Italy Implementing law on urgent provisions for economic development etc. (2008) Montenegro Law on the Environment (2008) Romania Decision on the organisational structure of the Nuclear Agency (2008) Decision on the selection of the investors of Units 3 and 4 of Cernavoda NPP (2008)Consolidated version the Civil Protection Law (2008) National strategy for preventing emergency situations (2008) National strategy for information sharing and communication in the event of an emergency (2008) Russian Federation Decree transferring responsibilities to the Ministry of Natural Resources and Ecology (2008) Slovak Republic Transposition of Council Directive 2006/117/Euratom (2008) Ukraine Decree creating the state enterprise “Nuclear Fuel” (2008) Amendment to the law on radioactive waste management (2008) United Kingdom New Ministry for Energy and Climate Change (2008) United States Next generation nuclear plant licensing strategy (2008) Public health and environmental radiation protection standards for Yucca Mountain, Nevada (2008) Inflation adjustment to the Price-Anderson Act (2008)
    DOI: 10.1787/nuclear_law-2008-5k9gw7rxbp8t
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  • 73
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    The Convention on Mutual Administrative Assistance in Tax Matters : Twentieth Anniversary Edition (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264041042
    Language: English
    Pages: Online-Ressource (132 p.)
    Edition: Twentieth Anniversary Edition
    Parallel Title: Parallelausg. La Convention concernant l'assistance administrative mutuelle en matière fiscale ; Édition du XXe anniversaire
    Parallel Title: Parallelausg. La Convention concernant l'assistance administrative mutuelle en matière fiscale : Édition du XXe anniversaire
    Parallel Title: Erscheint auch als The convention on mutual administrative assistance in tax matters
    Keywords: Taxation ; Internationale Amtshilfe ; Steuersache
    Abstract: This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered into force in 1995, and interest is growing, with almost half of the countries that have signed the Convention doing so in the last five years. This reflects the growing importance of exchange of information and other forms of co-operation between tax administrations in an increasingly borderless business and financial world. ThisTwentieth Anniversary edition includes the text of the convention as well as commentaries.
    DOI: 10.1787/9789264041042-en
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  • 74
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    Improving Access to Bank Information for Tax Purposes : The 2007 Progress Report (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264014268
    Language: English
    Pages: Online-Ressource (30 p.)
    Parallel Title: Parallelausg. Ameliorer l'accès aux renseignements bancaires à des fins fiscales ; Rapport d'étape 2007
    Parallel Title: Parallelausg. Ameliorer l'accès aux renseignements bancaires à des fins fiscales : Rapport d'étape 2007
    Keywords: Taxation
    DOI: 10.1787/9789264014268-en
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  • 75
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    Staying Competitive in the Global Economy : Moving Up the Value Chain (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264034259
    Language: English
    Pages: Online-Ressource (126 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Comment rester compétitif dans l'économie mondiale ; Progresser dans la chaîne de valeur
    Parallel Title: Parallelausg. Comment rester compétitif dans l'économie mondiale : Progresser dans la chaîne de valeur
    Parallel Title: Erscheint auch als Staying competitive in the global economy
    RVK:
    QM 000
    Keywords: Globalisierung ; Competition, International ; International economic relations ; Employment ; Finance and Investment ; Industry and Services ; Competition ; Globalisierung ; International economic relations ; Globalisierung ; Weltwirtschaft ; Internationaler Wettbewerb
    Abstract: Global value chains are radically altering how goods and services are produced--parts made in one country, for instance, are increasingly assembled in another and sold in a third. The globalisation of production has changed the industrial structure within OECD countries, and in some sectors blunted their competitiveness. Another major consequence has been fears of job losses, due to outsourcing and offshoring—not only in manufacturing but also in services. The rapid integration of China and India, with their large pool of educated people, further reinforces these concerns. How should OECD countries respond? This report brings together OECD data on the globalisation of value chains, including the rise of outsourcing/offshoring. It first examines how OECD countries are affected by the globalisation of production, on both the macroeconomic and sector-specific levels. The costs and benefits of globalisation are then discussed, with an emphasis on employment and productivity. Finally, this report analyses how globalisation impacts the competitiveness of OECD countries, highlighting the need for an effective innovation strategy. The report discusses not only the moving up the value chain that takes place in OECD countries but also in China, as R&D is increasingly going to emerging countries.
    DOI: 10.1787/9789264034259-en
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    Jobs for Youth/Des emplois pour les jeunes: Korea 2007 (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264040809
    Language: English
    Pages: Online-Ressource (126 p.)
    Series Statement: Jobs for Youth/Des emplois pour les jeunes
    Parallel Title: Erscheint auch als Korea
    RVK:
    QG 870
    RVK:
    QV 221
    Keywords: Junge Arbeitskräfte ; Südkorea ; Employment ; Social Issues/Migration/Health ; Korea, Republic of ; Südkorea ; Jugendlicher Arbeitnehmer ; Arbeitsmarkt
    Abstract: Improving the performance of youths in the labour market is a crucial challenge in OECD countries facing persistent youth unemployment. This report, part of a series which looks at the school-to-work transition process in sixteen countries, contains a survey of the main barriers to employment for young people in Korea, an assessment of the adequacy and effectiveness of existing measures to improve the transition from school-to-work, and a set of policy recommendations for further action by the public authorities and social partners.
    DOI: 10.1787/9789264040809-en
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  • 77
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    Competitive Cities : A New Entrepreneurial Paradigm in Spatial Development (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264022591
    Language: English
    Pages: Online-Ressource (133 p.) , ill.
    Series Statement: OECD Territorial Reviews
    Parallel Title: Parallelausg. Villes et compétitivité ; Un nouveau paradigme entrepreneurial pour l'aménagement du territoire
    Parallel Title: Parallelausg. Villes et compétitivité : Un nouveau paradigme entrepreneurial pour l'aménagement du territoire
    Parallel Title: Erscheint auch als Competitive cities
    Keywords: Stadtentwicklung ; Regionalentwicklung ; Governance ; Urban, Rural and Regional Development ; France ; Japan ; Spain ; United Kingdom ; United States ; Globalisierung ; Kommunalplanung
    Abstract: Economic globalisation and the subsequent intensification of inter-city competition have profoundly changed urban governance. This is particularly evident in the field of urban spatial development. The change is often described as a shift from a managerial mode of governance to a more entrepreneurial mode, strongly characterised by risk-taking, innovation, a strong orientation toward the private sector and a strategic approach which focuses on economic growth. This study reviews the challenges that urban entrepreneurialism must overcome to maintain and strengthen its relevance in the 21st century. Urban policy planners are expected to address an increasingly wide range of objectives, including social, environmental and cultural issues as well as economic ones.
    DOI: 10.1787/9789264022591-en
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  • 78
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    OECD Reviews of Human Resource Management in Government: Belgium 2007 : Brussels-Capital Region, Federal Government, Flemish Government, French Community, Walloon Region (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264038202
    Language: English
    Pages: Online-Ressource (192 p.)
    Series Statement: OECD Reviews of Human Resource Management in Government
    Parallel Title: Parallelausg. Examens de l'OCDE sur la gestion des ressources humaines dans l'administration publique ; Belgique 2007 ; Administration fédérale, Administration flamande, Communauté française, Région de Bruxelles-Capitale, Région wallonne
    Parallel Title: Parallelausg. Examens de l'OCDE sur la gestion des ressources humaines dans l'administration publique : Belgique 2007 : Administration fédérale, Administration flamande, Communauté française, Région de Bruxelles-Capitale, Région wallonne
    Parallel Title: Erscheint auch als Belgium
    RVK:
    QQ 000
    Keywords: Personalmanagement ; Regierung ; Belgien ; Employment ; Governance ; Belgium ; Belgien ; Regierung ; Personalwesen
    Abstract: This review of human resource management (HRM) in Belgian government is the first country review of its kind to be carried out by the OECD. It provides a detailed diagnosis and solutions for improving the management of government employees in the Brussels-Capital Region, Federal Government, Flemish Government, French Community and Walloon Region. The report compares the policies and practices of Belgium with those in other OECD countries, as well as those across different governments in Belgium. Recommendations suggest that governments should reform the intergovernmental framework on employment to remove rigidities and enhance co-operation, pay special attention to staff productivity and efficiency, and enhance the good governance of their HRM systems.
    DOI: 10.1787/9789264038202-en
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  • 79
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    Jobs for Youth/Des emplois pour les jeunes: Spain 2007 (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264032439
    Language: English
    Pages: Online-Ressource (157 p.)
    Series Statement: Jobs for Youth/Des emplois pour les jeunes
    Parallel Title: Parallelausg. Empleo juvenil; España
    Parallel Title: Parallelausg. Empleo juvenil: España
    Parallel Title: Erscheint auch als Spain
    RVK:
    QG 520
    RVK:
    QV 221
    Keywords: Junge Arbeitskräfte ; Spanien ; Employment ; Social Issues/Migration/Health ; Spain ; Spanien ; Jugendlicher Arbeitnehmer
    Abstract: Improving the performance of youth in the labour market is a crucial challenge in OECD countries facing persistent youth unemployment. Getting off to a good start facilitates integration and lays the foundation for a good career, while a poor beginning can be difficult to make up. Part of a series of reports on the school-to-work transition process in 16 countries, this report surveys the main barriers to employment for young people in Spain and assesses the adequacy and effectiveness of existing measures to improve the transition from school to work. The report includes a set of policy recommendations for further action by the public authorities and social partners in Spain.
    DOI: 10.1787/9789264032439-en
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  • 80
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    The Taxation of Employee Stock Options (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264012493
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.11
    Parallel Title: Parallelausg. La taxation des options de souscription ou d'achat d'actions destinées aux salariés
    Parallel Title: Erscheint auch als The taxation of employee stock options
    DDC: 332.632283
    RVK:
    QL 840
    RVK:
    QK 650
    Keywords: Besteuerungsprinzip ; OECD-Staaten ; Aktienoption ; Employment ; Taxation ; OECD ; Arbeitnehmer ; Steuer ; Kapitalbeteiligung ; Steuersystem ; Aktienoptionsplan
    Abstract: Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention, and the resulting changes to the Model's Commentary are fully explained. Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement.
    DOI: 10.1787/9789264012493-en
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  • 81
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    OECD Bribery Awareness Handbook for Tax Examiners (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264018099
    Language: English
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Manuel OCDE de sensibilisation à la corruption à l'intention des contrôleurs d'impôts
    Keywords: Taxation
    Abstract: The OECD has designed a handbook to provide tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes.
    DOI: 10.1787/9789264018099-en
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  • 82
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    Nuclear Legislation in OECD Countries: United States (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264067059
    Language: English
    Pages: Online-Ressource
    Series Statement: Nuclear Legislation in OECD Countries
    Parallel Title: Parallelausg. Législations nucléaires des pays de l'OCDE ; États-Unis
    Parallel Title: Parallelausg. Législations nucléaires des pays de l'OCDE : États-Unis
    Keywords: Nuclear Energy ; United States
    Abstract: This publication provides comprehensive information on the regulatory and institutional frameworks governing nuclear activities in the United States. It examines the general regulatory regime, including mining, radioactive substances and equipment, nuclear installations, trade in nuclear materials, radiation protection, radioactive waste management, non-proliferation and physical protection, transport, and nuclear third party liability; and has another section covering the institutional framework including regulatory and supervisory authorities, advisory bodies, and public and semi-public agencies.
    DOI: 10.1787/9789264067059-en
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  • 83
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    OECD Environmental Performance Reviews: United States 2005 (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264013179
    Language: English
    Pages: Online-Ressource (284 p.) , ill.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE ; États-Unis 2005
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE : États-Unis 2005
    Keywords: Environment ; United States
    Abstract: This book presents OECD assessments and recommendations regarding the United States' efforts to manage its environment including air, water, nature, and biodiversity; to do this in a sustainable manner; and to do this in co-operation with its global neighbours. In particular, it assesses progress made since 1996, when OECD's previous review on the US was done.
    DOI: 10.1787/9789264013179-en
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  • 84
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    Ageing and Employment Policies/Vieillissement et politiques de l'emploi: Ireland 2006 (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264036239
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Ageing and Employment Policies/Vieillissement et politiques de l'emploi
    Series Statement: Ageing and Employment Policies
    Parallel Title: Erscheint auch als Ageing and employment policies: Ireland
    Keywords: Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Irland ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Ireland ; Irland
    Abstract: This report, part of a series covering around 21 OECD countries, contains a survey of Ireland's main barriers to employment for older workers, an assessment of the adequacy and effectiveness of existing measures to overcome these barriers, and a set of policy recommendations to further action by public authorities and social partners. These recommendations are designed to alleviate some of the pension and health care pressures governments are facing because of ageing populations.
    DOI: 10.1787/9789264036239-en
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  • 85
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    A Review of Empirical Studies of the Acreage and Production Response to US Production Flexibility Contract Payments under the Fair Act and Related Payments under Supplementary Legislation (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-32
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 32 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-32
    Keywords: Economics ; United States
    Abstract: This paper provides a review of the literature relating to empirical studies of the acreage and/or production response to the direct payments made to US farmers of wheat, feed grains, cotton and rice under the Federal Agriculture Improvement and Reform Act of 1996 and related payments made under additional legislation during the period 1999-2002.
    DOI: 10.1787/oecd_papers-v5-art44-en
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  • 86
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    Trade and Structural Adjustment (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264064591
    Language: English
    Pages: Online-Ressource (25 p)
    Parallel Title: Parallelausg. Les échanges et l'ajustement structurel
    Keywords: Employment ; Economics ; Trade
    Abstract: International competition, accelerating technological change and shifting societal concerns are important drivers of structural change, both within and across firms, industries and regions. As well as bringing undoubted opportunities, structural adjustment raises acute challenges. This must be acknowledged in making the case for open markets. This brochure aims to identify, for both developed and developing countries, the requirements for successful trade-related structural adjustment via the reallocation of labour and capital to more efficient uses, while limiting adjustment costs for individuals, communities and society as a whole. It draws on a longer study incorporating detailed sectoral case studies...
    DOI: 10.1787/9789264064591-en
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  • 87
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    The Benefits of Liberalising Product Markets and Reducing Barriers to International Trade and Investment : The Case of the United States and the European Union (2005)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 53 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.432
    Keywords: Economics ; European Union ; United States
    Abstract: This paper provides an assessment of the impact of a package of structural reforms in the European Union and the United States on long-run trade and output gains accruing to OECD countries. The package includes reforms that reduce competition-restraining regulations, cut tariff barriers and ease restrictions on foreign direct investment to “best practice” levels in the OECD area. The analysis, which is based on earlier OECD studies, indicates that such reforms could lead to gains in GDP per capita in both transatlantic areas of up to 3 to 3 ½ per cent. Moreover, due to trade linkages, the benefits of reforms in the United States and the European Union would spread to other OECD countries, with an estimated increase in GDP per capita of up to 1½ per cent. As the analysis is confined to a relatively narrow set of policies and abstracts from potential dynamic effects from reform-induced increase in innovation, the overall gains from broad reforms could be significantly higher than reported in the paper.
    DOI: 10.1787/770775252885
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  • 88
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    Ageing and Employment Policies/Vieillissement et politiques de l'emploi: Australia 2005 (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264009721
    Language: English
    Pages: Online-Ressource (168 p.)
    Series Statement: Ageing and Employment Policies/Vieillissement et politiques de l'emploi
    Series Statement: Ageing and Employment Policies
    Parallel Title: Erscheint auch als Ageing and employment policies: Australia
    Keywords: Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Australien ; Alternde Bevölkerung ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Australia ; Australien ; Älterer Arbeitnehmer ; Beschäftigungspolitik
    Abstract: Faced with rapid population ageing and unsustainable pension schemes, OECD countries are looking at ways to encourage labour market participation by older people. This book examines the the situation in Australia by looking at barriers to employment to older workers, assessing adequacy of measures to overcome these barriers, and making policy recommendations for improvement. This book is published in English only, but includes a French translation of the Executive Summary and Recommendations.
    DOI: 10.1787/9789264009721-en
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  • 89
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    Environmental Fiscal Reform for Poverty Reduction (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264008700
    Language: English
    Pages: Online-Ressource (110 p.) , ill.
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. La réforme fiscale écologique axée sur la réduction de la pauvreté
    Parallel Title: Erscheint auch als Environmental fiscal reform for poverty reduction
    DDC: 363.7
    RVK:
    MS 6440
    Keywords: Ökosteuer ; Umweltabgabe ; Steuerreform ; Armutsbekämpfung ; Armut ; OECD-Staaten ; Entwicklungsländer ; Lebensbedingungen ; Umweltschutz ; Steuerpolitik ; Steuerreform ; Finanzpolitik ; Entwicklungsmodell ; Transparenz ; Politischer Prozess ; Politische Beteiligung ; Environment ; Taxation ; Development ; Entwicklungsländer
    Abstract: This DAC Reference Paper outlines key issues faced when designing Environmental Fiscal Reform (EFR). EFR refers to a range of taxation and pricing measures which can raise fiscal revenues while furthering environmental goals. The objective is to provide insights and “good practice” on how development co-operation agencies can help developing countries take advantage of EFR approaches in both their development and poverty reduction strategies. Following a review of the instruments of EFR and related technical issues, Environmental Fiscal Reform for Poverty Reduction focuses on the political economy and governance aspects of EFR. This includes an examination of the precondition for successful design and implementation, the various steps involved through the EFR Policy Cycle, the challenges faced at each stage, and the main stakeholders involved. The role of donors in supporting EFR processes is also outlined. Subsequently, these issues are reviewed in relation to sectors of particular relevance for developing countries: forestry, fisheries, fossil fuel, electricity, drinking water and industrial pollution control.
    DOI: 10.1787/9789264008700-en
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  • 90
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    Growth in Services : Fostering Employment, Productivity and Innovation (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264064577
    Language: English
    Pages: Online-Ressource (23 p)
    Parallel Title: Parallelausg. Les Services et la croissance économique ; Emploi, productivité et innovation
    Parallel Title: Parallelausg. Les Services et la croissance économique : Emploi, productivité et innovation
    Keywords: Employment ; Economics ; Industry and Services
    Abstract: At its meeting in May 2003, the Ministerial Council asked the OECD to analyse the contribution made by the services sector to employment growth, productivity and innovation, and to identify factors, institutions and policies that could enhance the growth prospects of this sector. In response to this request, the OECD launched a cross-Directorate study. This report draws the main policy conclusions from the project. It complements the OECD report on Trade and Structural Adjustment, which provides policy directions on how OECD countries can adjust to international trade. Together, these reports present a concrete policy agenda on how to strengthen growth performance and address globalisation, structural change and the shift to services.
    DOI: 10.1787/9789264064577-en
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  • 91
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    Promoting Adult Learning (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264010932
    Language: English
    Pages: Online-Ressource (148 p.) , ill.
    Series Statement: Education and Training Policy
    Parallel Title: Parallelausg. Promouvoir la formation des adultes
    Parallel Title: Parallelausg. Promoting Adult Learning (Hungarian version)
    Parallel Title: Parallelausg. Promoting Adult Learning (Korean version)
    Parallel Title: Erscheint auch als Promoting adult learning
    RVK:
    DW 1000
    Keywords: Erwachsenenbildung ; Bildungspolitik ; OECD-Staaten ; Education ; Employment ; OECD ; Erwachsenenbildung
    Abstract: This publication provides policy guidance in an area that has been given little policy priority until recent years. It brings together key lessons from 17 OECD countries, providing evidence on the strategies in place to improve adults’ participation in learning. It addresses potential barriers to learning as well as the policies to remedy them. Among these are policies for increasing and promoting the benefits of adult learning to make them transparent and easily recognised. Other policy levers include economic incentives and co-financing mechanisms that can raise the efficiency of adult learning provision, while delivering quality learning that is adapted to adults’ needs. Finally, policy making can be improved via co-ordination and coherence in a field that is characterised by a wide variety of stakeholders, including ministries of education and ministries of labour.
    DOI: 10.1787/9789264010932-en
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  • 92
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    Ageing and Employment Policies/Vieillissement et politiques de l'emploi: France 2005 (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264008878
    Language: English
    Pages: Online-Ressource (168 p.)
    Series Statement: Ageing and Employment Policies/Vieillissement et politiques de l'emploi
    Series Statement: Ageing and Employment Policies
    Parallel Title: Parallelausg. Vieillissement et politiques de l'emploi/Ageing and Employment Policies ; France 2005
    Parallel Title: Parallelausg. Vieillissement et politiques de l'emploi/Ageing and Employment Policies : France 2005
    Parallel Title: Erscheint auch als Sonnet, Anne Ageing and employment policies: France
    Keywords: Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Frankreich ; Alternde Bevölkerung ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; France ; Frankreich ; Älterer Mensch ; Arbeitsmarkt ; Soziale Sicherheit
    Abstract: In France, the proportion of persons aged 65 and over to the working-age population will double to 58% by 2050. Without policy changes, this could lead to higher public expenditures, labour force shortages, and slower economic growth. This report surveys of the main barriers to employment for older workers, assesses of the adequacy and effectiveness of existing measures to overcome these barriers and presents a set of policy recommendations for further action by the public authorities and social partners. It examines the balances between income support and work incentives, methods for encouraging employers to hire and retain workers, and policies for ensuring the employability of older workers. This report is published in English with a French translation of the Executive Summary and Recommendations.
    DOI: 10.1787/9789264008878-en
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  • 93
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    Implementing the OECD Anti-Bribery Convention: Report on the United States 2003 (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264101142
    Language: English
    Pages: Online-Ressource (117 p.) , ill.
    Series Statement: Implementing the OECD Anti-Bribery Convention
    Parallel Title: Parallelausg. La mise en œuvre de la Convention anti-corruption de l'OCDE ; Rapport sur les États-Unis 2003
    Parallel Title: Parallelausg. La mise en œuvre de la Convention anti-corruption de l'OCDE : Rapport sur les États-Unis 2003
    Keywords: Governance ; United States
    Abstract: This report surveys the legal provisions and the institutions in place in the United States to combat bribery of foreign public officials and evaluates their effectiveness. It examines the mechanisms introduced, in both the public and private sectors, to prevent and detect acts of bribery of foreign public officials. It also reviews the effectiveness of mechanisms for investigating and prosecuting the offence of bribery of foreign public officials and related offences such as fraud and money-laundering. The report concludes with specific recommendations regarding prevention and detection, as well as prosecution and punishment. Key legal provisions to deter, prevent and fight corruption as submitted by the United States to the review process are also included.
    DOI: 10.1787/9789264101142-en
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  • 94
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    Ageing and Employment Policies/Vieillissement et politiques de l'emploi: United Kingdom 2004 (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264016231
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Ageing and Employment Policies/Vieillissement et politiques de l'emploi
    Series Statement: Ageing and Employment Policies
    Keywords: Employment ; Finance and Investment ; Social Issues/Migration/Health ; United Kingdom
    Abstract: This report, part of a series covering around 20 OECD countries, contains a survey of the UK's main barriers to employment for older workers, an assessment of the adequacy and effectiveness of existing measures to overcome these barriers, and a set of policy recommendations to further action by public authorities and social partners. These recommendations are designed to alleviate some of the pension and health care pressures governments are facing because of ageing populations.
    DOI: 10.1787/9789264016231-en
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  • 95
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    New Forms of Governance for Economic Development (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264015326
    Language: English
    Pages: Online-Ressource (318 p.) , ill.
    Series Statement: Local Economic and Employment Development (LEED)
    Parallel Title: Parallelausg. Les nouvelles formes de gouvernance et le développement économique
    Keywords: Employment ; Governance ; Urban, Rural and Regional Development
    Abstract: New forms of governance are emerging. Government, business and civil society are increasingly seeking ways to develop and pursue economic development strategies and solve socio-economic problems jointly. Regional strategic platforms, partnerships, open governments and other agents of change help release the potential of their area thanks to better co-ordination, and adaptation of public policies to local conditions. This book examines how the new forms of governance overcome administrative, political and financial obstacles and impact local prosperity and the quality of life. These new approaches are illustrated with the results of some of the ambitious initiatives taken by Belgium, the Czech Republic, Mexico, Norway, Slovenia, Spain and Sweden.
    DOI: 10.1787/9789264015326-en
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  • 96
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    Managing Decentralisation : A New Role for Labour Market Policy (2003)
    Paris : OECD Publishing
    Details
    ISBN: 9789264104716
    Language: English
    Pages: Online-Ressource (372 p.) , ill.
    Series Statement: Local Economic and Employment Development (LEED)
    Keywords: Employment ; Governance ; Urban, Rural and Regional Development
    Abstract: Decentralising labour market policy is a delicate and challenging subject of political debate. Does decentralisation really enable co-ordination of policies? At the local level, how do we make the best use of decentralised powers? How can greater flexibility be provided in managing policies while still guaranteeing efficiency and accountability? To enhance responsiveness to citizens’ needs, governments increasingly decentralise the way policies are designed and implemented. In the labour market policy area, many stakeholders, from business and local government to community groups and NGOs have been receptive. The OECD invited leading experts and experienced policy makers and practitioners to address these questions and share their experiences in dealing with such issues. This report, supported by statistical data, summarises the lessons learnt from their experiences. It is for researchers, leading experts, business communities, economists in government circles and NGOs.
    DOI: 10.1787/9789264104716-en
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  • 97
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    Entrepreneurship and Local Economic Development : Programme and Policy Recommendations (2003)
    Paris : OECD Publishing
    Details
    ISBN: 9789264199798
    Language: English
    Pages: Online-Ressource (240 p.)
    Series Statement: Local Economic and Employment Development (LEED)
    Parallel Title: Parallelausg. L'entreprenariat et le développement économique local ; Quels programmes et quelles politiques ?
    Parallel Title: Parallelausg. Iniciativa empresarial y desarrollo económico local ; recomendaciones para la aplicación de programas y políticas
    Parallel Title: Parallelausg. Entrepreneurship and Local Economic Development; Programme and Policy Recommendations (Turkish version)
    Parallel Title: Parallelausg. L'entreprenariat et le développement économique local : Quels programmes et quelles politiques ?
    Parallel Title: Parallelausg. Iniciativa empresarial y desarrollo económico local : recomendaciones para la aplicación de programas y políticas
    Parallel Title: Parallelausg. Entrepreneurship and Local Economic Development: Programme and Policy Recommendations (Turkish version)
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: Few studies have systematically examined the relationship between the creation of new firms and local economic development -- yet it is a universal concern for central and local governments wishing to combat localised economic distress. This book examines the principal routes through which enterprise creation can have a positive impact on local economies. Recommendations cover three thematic areas: strategy, finance and programme design. The book is for investment agencies, entrepreneurs seeking to invest locally and economists in the corporate sector. "Overall, this is an excellent overview of the key issues concerning entrepreneurship and local economic development. While primarily aimed at the pragmatic policymakers, who will find it extremely valuable, it also has the rigor and breadth to interest researchers and students." Ronald McQuaidEmployment Research InstituteNapier University, Edinburgh, UKJOURNAL OF REGIONAL SCIENCE, VOL. 44, NO. 3, 2004
    DOI: 10.1787/9789264199798-en
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  • 98
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    Development Co-operation Review of The United States (2003)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 3, no. 4, p. 15-129
    Details
    ISSN: 1996-580X
    Language: English
    Pages: 127 p
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 3, no. 4, p. 15-129
    Keywords: Development ; United States
    Abstract: The United States has a substantial impact on promoting economic growth and reducing poverty in developing countries due to the large size of its economy, its ability to influence world opinion and action and its weight within the international donor community. In 2001 the United States was the largest donor in the OECD’s Development Assistance Committee (DAC) in volume terms, reporting net official development assistance (ODA) of USD 10.9 billion, more than one-fifth of the DAC total. This represented 0.11% of its gross national income (GNI), the lowest ODA/GNI ratio in the DAC and below the DAC average country effort of 0.40%. President Bush recently announced a bold new proposal, the “Millennium Challenge Account” (MCA) for an additional USD 5 billion annually by 2006. If approved by Congress, the MCA will consolidate the American position as the largest donor, and slightly improve the country’s ODA/GNI performance. The American “checks and balances” system of government has some important ramifications for United States development co-operation. This approach implicates a wide range of stakeholders in budget decision-making, especially through the Congress. Flexible approaches to compromise are standard features of the American system, especially for issues of a short-term nature that respond to national or special interests. Addressing long-term issues related to development co-operation can prove more difficult because they lack urgency or a sufficiently strong and influential domestic constituency. Several of the issues raised in the 1998 DAC Peer Review are being addressed by the current Administration. However, some important development issues, including those relating to Congress, to the basic structure of American aid administration, or to the promotion of policy coherence for development, have proven more resistant to change and are noted again in this review...
    DOI: 10.1787/journal_dev-v3-art25-en
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  • 99
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    Agreement on Exchange of Information in Tax Matters (2002)
    Paris : OECD Publishing
    Details
    ISBN: 9789264034853
    Language: English
    Pages: Online-Ressource (32 p)
    Keywords: Taxation
    Abstract: This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of the OECD's collaboration with the jurisdictions that have committed to improve transparency and establish effective exchange of information in tax matters.
    DOI: 10.1787/9789264034853-en
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  • 100
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    The OECD's Project on Harmful Tax Practices : The 2001 Progress Report (2002)
    Paris : OECD Publishing
    Details
    ISBN: 9789264033993
    Language: English
    Pages: Online-Ressource (14 p)
    Parallel Title: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables ; Rapport d'étape 2001
    Parallel Title: Parallelausg. Projet de l'OCDE sur les pratiques fiscales dommageables : Rapport d'étape 2001
    Keywords: Taxation
    Abstract: This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and non-Member economies. It is a follow-up to the June 2000 Report and responds to the 1998 Ministerial Mandate to address harmful tax competition (1998 Report).In developing this Report, the OECD seeks to establish a framework within which all countries - large and small, rich and poor, OECD and non-OECD - can work together constructively to eliminate harmful tax practices with respect to highly mobile activities such as in the financial and service areas. The OECD seeks to encourage an environment in which free and fair tax competition can take place in order to assist in achieving its overall aims to foster economic growth and development world-wide.
    DOI: 10.1787/9789264033993-en
    URL: Volltext
    URL: lizenzpflichtig
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