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  • 1
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223035
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223035-en
    URL: Volltext
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  • 2
    Online Resource
    Online Resource
    Women in Business 2014 : Accelerating Entrepreneurship in the Middle East and North Africa Region (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213944
    Language: English
    Pages: Online-Ressource (164 p.)
    Parallel Title: Parallelausg. Les femmes et l'entreprise 2014 ; Accélérer le développement de l'entreprenariat dans la région Afrique du Nord et Moyen-Orient
    Parallel Title: Erscheint auch als Women in business 2014
    Keywords: Unternehmer ; Frauen ; MENA-Staaten ; Urban, Rural and Regional Development ; Development ; Industry and Services
    Abstract: Women in Business 2014 summarises the progress made by the OECD-MENA Women Business Forum (WBF) since the publication of its first Women in Business report in 2012. In 2012, five groups of actions had been identified as priorities to be carried out by governments, international stakeholders, financial and business support organisations, as well as statistical agencies. In two years, the WBF has developed inputs for three of these areas of priority actions. The WBF’s contributions are growing along with its increased recognition as a hub which spurs concrete improvements in the business climate for women entrepreneurs in the MENA region. Today, women’s entrepreneurship is all the more important as governments in the region are facing the colossal challenge of rebooting job creation to improve the well-being of a growing workforce and confidence in the economy. The economic prospects of MENA economies that are going through a political transition have improved but unemployment has increased, inflation is rising and public finances have deteriorated. In these countries, political uncertainties add to long term structural difficulties. In the Gulf Cooperation Council (GCC) countries, the challenges still lie in the diversification of their economies.
    DOI: 10.1787/9789264213944-en
    URL: Volltext
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  • 3
    Online Resource
    Online Resource
    Better Policies for Development 2014 : Policy Coherence and Illicit Financial Flows (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210325
    Language: English
    Pages: Online-Ressource (100 p.)
    Parallel Title: Erscheint auch als Policy coherence and illicit financial flows
    Keywords: Entwicklungspolitik ; Kapitalmobilität ; Geldwäsche ; Kapitalverkehrskontrolle ; Entwicklungsländer ; Development ; Entwicklungspolitik ; Geldwäsche ; Kapitalverkehrskontrolle
    Abstract: This edition of Better Policies for Development focuses on illicit financial flows and their detrimental effects on development and growth. Every year, huge sums of money are transferred out of developing countries illegally. The numbers are disputed, but illicit financial flows are often cited as outstripping official development aid and inward investment. These flows strip resources from developing countries that could be used to finance much-needed public services, such as health care and education. This report defines policy coherence for development as a global tool for creating enabling environments for development in a post-2015 context. It shows that coherent policies in OECD countries in areas such as tax evasion, anti-bribery and money laundering can contribute to reducing illicit financial flows from developing countries. It also provides an update on OECD efforts to develop a monitoring matrix for policy coherence for development, based upon existing OECD indicators of ‘policy effort’. The report also includes contributions from member states. Most illustrate national processes to deal with policy coherence for development beyond 2015.
    DOI: 10.1787/9789264210325-en
    URL: Volltext
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  • 4
    Online Resource
    Online Resource
    OECD Development Co-operation Peer Reviews: Norway 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196315
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.9173
    Keywords: Entwicklungshilfe ; Norwegen ; Development ; Norway
    Abstract: This book reviews development co-operation efforts of Norway over the past five years. It examines both policy and implementation and takes an integrated, system-wide perspective on Norway's development co-operation and humanitarian assistance activities.
    DOI: 10.1787/9789264196315-en
    URL: Volltext
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  • 5
    Online Resource
    Online Resource
    The Mutual Review of Development Effectiveness in Africa 2014 : Promise and Performance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255692
    Language: English
    Pages: Online-Ressource (70 p.)
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2014 ; Promesses et résultats
    Keywords: Development
    Abstract: The Mutual Review of Development Effectiveness is an exercise in mutual accountability undertaken jointly by ECA and the OECD following a request of NEPAD Heads of State and Government in 2003. Its purpose is to assess what has been done by Africa and its development partners to deliver commitments in relation to development in Africa, what results have been achieved, and what the key future priorities are. It complements the self-assessments produced by each side to the partnership, and is in line with the shift in emphasis from aid effectiveness to development effectiveness, and the emphasis on mutual accountability at Busan. NEPAD Heads of State and Government and AU/ECA Finance Ministers have reaffirmed the value of this exercise. The 2014 report follows the same structure as previous reports, divided into 4 main ‘clusters’ of issues covering: sustainable economic growth, investing in people, good governance and financing for development.
    DOI: 10.1787/9789264255692-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210226
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210226-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 7
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Colombia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210301
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210301-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Indonesia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217737
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Indonesia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217737-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222854
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Belize 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222854-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    OECD Development Co-operation Peer Reviews: Australia 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196186
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Australien ; Development ; Australia
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
    DOI: 10.1787/9789264196186-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: Gibraltar 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222885
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Gibraltar 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gibraltar ; Taxation ; Gibraltar
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222885-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 12
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217898
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Lucia 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saint Lucia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217898-en
    URL: Volltext
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  • 13
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Chile 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217676
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Chile 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Chile ; Taxation ; Chile
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Chile. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217676-en
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  • 14
    Online Resource
    Online Resource
    Social Cohesion Policy Review of Viet Nam (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196155
    Language: English
    Pages: Online-Ressource (204 p.) , ill.
    Series Statement: Development Centre Studies
    Parallel Title: Erscheint auch als Social cohesion policy review of Viet Nam
    Keywords: Soziale Lage ; Soziale Sicherheit ; Sozialpolitik ; Vietnam ; Social Issues/Migration/Health ; Development ; Viet Nam
    Abstract: This report examines the effects of recent economic growth in Viet Nam on social cohesion. It finds that recent rapid economic growth in Viet Nam has not resulted in an increase in overall inequality, but the level of inequality was already high. Growth was not particularly inclusive, benefiting most the middle class and the richest households, and favouring less households in the bottom 20th percentile. Income mobility was also high, and while a majority of households experienced upward income mobility, downward absolute income mobility affected one in five households. Economic growth was not particularly job rich with employment growth lagging behind economic expansion. In particular, important challenges were identified in the area of education and skills policies relating to fast-changing labour market needs. Minimum wage policies had a small but positive effect on employment, but concerns were highlighted over partial coverage and weak compliance. Tax policy and specifically personal income tax had only a small impact on reducing inequality, but transfers from central to local governments produced an equalising effect, albeit with mixed results in terms of satisfaction with public services. Finally, social protection systems have been extended, but important coverage gaps remain among the poor and ethnic minority groups, and informality remains a key challenge for universal extension.
    DOI: 10.1787/9789264196155-en
    URL: Volltext
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  • 15
    Online Resource
    Online Resource
    OECD Development Co-operation Peer Reviews: Sweden 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196254
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Schweden ; Development ; Sweden
    Abstract: This DAC peer reviews of Sweden assesses its overall development co-operation performance, examining both policy and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the country under review.
    DOI: 10.1787/9789264196254-en
    URL: Volltext
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  • 16
    Online Resource
    Online Resource
    Making Development Co-operation More Effective : 2014 Progress Report (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209305
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Parallel Title: Parallelausg. Vers une coopération pour le développement plus efficace ; Rapport d'étape 2014
    Parallel Title: Parallelausg. Hacia una cooperación al desarrollo más eficaz ; Informe de avances 2014
    Parallel Title: Erscheint auch als Making development co-operation more effective
    DDC: 338.064
    Keywords: Entwicklungshilfe ; Welt ; Development ; Bericht ; Entwicklungshilfe
    Abstract: In 2011 the international development community committed to make development co-operation more effective to deliver better results for the world’s poor. At the mid-point between commitments endorsed in the High-Level Forum in Busan, Korea in 2011 and the 2015 target date of the Millennium Development Goals, this report takes stock of how far we have come and where urgent challenges lie. This report - a first snapshot of the state-of-play since Busan - reveals both successes and shortfalls. It draws on the ten indicators of the Global Partnership monitoring framework. Despite global economic turbulence, changing political landscapes and domestic budgetary pressure, commitment to effective development co-operation principles remains strong. Longstanding efforts to change the way that development co-operation is delivered are paying off. Past achievements on important aid effectiveness commitments that date back to 2005 have been sustained. Nevertheless, much more needs to be done to translate political commitments into concrete action. This report highlights where targeted efforts are needed to make further progress and to reach existing targets for more effective development co-operation by 2015.
    DOI: 10.1787/9789264209305-en
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  • 17
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    Illicit Financial Flows from Developing Countries : Measuring OECD Responses (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264203501
    Language: English
    Pages: Online-Ressource (128 p.)
    Parallel Title: Erscheint auch als Illicit financial flows from developing countries
    Keywords: Kapitalmobilität ; Geldwäsche ; Entwicklungsländer ; OECD-Staaten ; Finance and Investment ; Development
    Abstract: This publication identifies the main areas of weakness and potential areas for action to combat money-laundering, tax evasion, foreign bribery, and to identify, freeze and return stolen assets. It also looks at the role of development agencies and finds that the potential returns to developing countries from using ODA on issues like combating tax evasion or asset recovery are significant. Finally, it identifies some opportunities for a scaled-up role for development agencies.
    DOI: 10.1787/9789264203501-en
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  • 18
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217492
    Language: English
    Pages: Online-Ressource (112 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: Antigua and Barbuda 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217492-en
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  • 19
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Former Yugoslav Republic of Macedonia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217713
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: the Former Yugoslav Republic of Macedonia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217713-en
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  • 20
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    Mainstreaming Cross-cutting Issues : Seven Lessons from DAC Peer Reviews (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205147
    Language: English
    Pages: Online-Ressource (38 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: Gender equality and the environment are treated as cross-cutting issues in all DAC peer reviews in recognition of their importance in development co-operation. This report highlights some of the common themes and important lessons on mainstreaming gender equality and the environment based on DAC members’ practices as documented in peer reviews, a number of donor evaluations as well as wider work across the OECD.
    DOI: 10.1787/9789264205147-en
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  • 21
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217478
    Language: English
    Pages: Online-Ressource (100 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: Anguilla 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217478-en
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  • 22
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    OECD Development Co-operation Peer Reviews: Ireland 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225114
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.914170172405
    Keywords: Entwicklungshilfe ; Irland ; Development ; Ireland
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. This peer review of Ireland reviews its development policies and programmes. It assesses not just the performance of its development co-operation agency, but also policy and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
    DOI: 10.1787/9789264225114-en
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  • 23
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222878
    Language: English
    Pages: Online-Ressource (112 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: Ghana 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222878-en
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  • 24
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mexico 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217751
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Mexico 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mexico. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217751-en
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  • 25
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    Multi-dimensional Review of Uruguay : Volume 1: Initial Assessment (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209459
    Language: English
    Pages: Online-Ressource (188 p.) , ill.
    Series Statement: OECD Development Pathways
    Parallel Title: Parallelausg. Estudio Multi-Dimensional de Uruguay ; Volumen 1. Evaluación inicial
    Parallel Title: Erscheint auch als Multi-dimensional review of Uruguay ; Vol. 1: Initial assessment
    Keywords: Development ; Uruguay ; Bericht ; Uruguay ; Wirtschaftsentwicklung ; Sozioökonomischer Wandel
    Abstract: Uruguay has made remarkable progress over the past decade. Stable macroeconomic policies and a favourable external environment have permitted brisk growth and the financing of social policies. Substantial improvements in several dimensions of human well-being have occurred during this period, alongside considerable reductions in external risks. The conditions ahead, however, may present challenges to maintaining performance. Overcoming these challenges will require finding the appropriate balance between long run objectives and macroeconomic and fiscal stability. One of the main obstacles to economic growth is the insufficient and inadequate provision of human capital and skills. A number of challenges remain for education, which, together with fiscal policy, are key means of reducing inequalities and sustaining economic growth. In addition, Uruguay needs to address labour shortages to avoid constraints on future growth, especially as exports become more skills-intensive. It is important to orient social policies and expenditures towards the most vulnerable groups.
    DOI: 10.1787/9789264209459-en
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  • 26
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saudi Arabia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191914
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191914-en
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  • 27
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    An Atlas of the Sahara-Sahel : Geography, Economics and Security (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222359
    Language: English
    Pages: Online-Ressource (250 p.) , ill.
    Series Statement: West African Studies
    Parallel Title: Parallelausg. Un atlas du Sahara-Sahel ; Géographie, économie et insécurité
    Parallel Title: Erscheint auch als An atlas of the Sahara-Sahel
    RVK:
    QG 700
    Keywords: Geographie ; Volkswirtschaft ; Wirtschaftslage ; Sahel ; Development ; Sahel ; Geografie ; Wirtschaft
    Abstract: The Sahara-Sahel has seen recurrent episodes of instability. However, the recent Libyan and Malian crises have intensified the level of violence. These episodes have restructured the geopolitical and geographical dynamics of the region. Cross-border or regional, these contemporary crises require new institutional responses. How can countries sharing this space - Algeria, Libya, Mali, Morocco, Mauritania, Niger, Chad and Tunisia and all related states such as Nigeria - stabilize and develop? Historically, the Sahara plays an intermediary role between North Africa and sub-Saharan Africa. Commercial and human exchanges are intense and based on social networks that now include trafficking. Understanding their structure, geographical and organizational mobility of criminal groups and migratory movements represents a strategic challenge. This book hopes to address this challenge and stimulate strategies for the Sahel of the European Union, the United Nations, the African Union or ECOWAS (Economic Community of the States of West Africa) in order to foster lasting peace. The Atlas is based on an analysis of mapped regional security issues and development objectives to open the necessary dialogue between regional and international organizations, governments, researchers and local stakeholders tracks.
    DOI: 10.1787/9789264222359-en
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  • 28
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    Towards Green Growth in Southeast Asia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224100
    Language: English
    Pages: Online-Ressource (188 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Towards green growth in Southeast Asia
    Keywords: Wirtschaftswachstum ; Nachhaltige Entwicklung ; Umweltpolitik ; Südostasien ; Environment ; Development ; Südostasien ; Umweltpolitik ; Wirtschaftswachstum
    Abstract: Southeast Asia’s booming economy offers tremendous growth potential, but also large and interlinked economic, social and environmental challenges. The region’s current growth model is based in large part on natural resource exploitation, exacerbating these challenges. This report provides evidence that, with the right policies and institutions, Southeast Asia can pursue green growth and thus sustain the natural capital and environmental services, including a stable climate, on which prosperity depends. Carried out in consultation with officials and researchers from across the region, Towards Green Growth in Southeast Asia provides a framework for regional leaders to design their own solutions to move their countries towards green growth. While recognising the pressures that Southeast Asian economies face to increase growth, fight poverty and enhance well-being, the report acknowledges the links between all these dimensions and underscores the window of opportunity that the region has now to sustain its wealth of natural resources, lock-in resource-efficient and resilient infrastructure, attract investment, and create employment in the increasingly dynamic and competitive sectors of green technology and renewable energy. Some key policy recommendations are that these challenges can be met by scaling up existing attempts to strengthen governance and reform countries’ economic structure; mainstreaming green growth into national development plans and government processes; accounting for the essential ecosystem services provided by natural capital, ending open-access natural resource exploitation; and guiding the sustainable growth of cities to ensure well-being and prosperity.
    DOI: 10.1787/9789264224100-en
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  • 29
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    OECD Development Co-operation Peer Reviews: Switzerland 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196322
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Suisse 2013
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.604809177
    Keywords: Entwicklungshilfe ; Schweiz ; Development ; Switzerland ; Bericht ; Schweiz ; Entwicklungshilfe
    Abstract: This book presents the findings of the OECD Development Assistance Committee's reviews of the individual development co-operation efforts Switzerland for 2013. It examines the development co-operation policies and programmes and performance of Switzerland, and examines both policy and implementation. It takse an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
    DOI: 10.1787/9789264196322-en
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  • 30
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217430
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Georgia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Abstract: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217430-en
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  • 31
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    OECD Development Co-operation Peer Reviews: France 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196193
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Examens de l'OCDE sur la coopération pour le développement ; France 2013
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Frankreich ; Development ; France
    Abstract: This report on the DAC peer review of France's development co-opeation programmes and policies presents an assessment of the performance of the programme and examines both policy and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review
    DOI: 10.1787/9789264196193-en
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  • 32
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Montserrat 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217768
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217768-en
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  • 33
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    Engaging with the Public : Twelve Lessons from DAC Peer Reviews (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226739
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: This booklet highlights key lessons learned on engaging with the public based on DAC members’ practices as documented in peer reviews, DevCom’s reports and publications and wider work from across the OECD. It includes examples from DAC members’ experiences and sketches out challenges they continue to face as they move toward more strategic, effective and innovative engagement with citizens and taxpayers on development co-operation.
    DOI: 10.1787/9789264226739-en
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  • 34
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223059
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Israel 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223059-en
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  • 35
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Vincent and the Grenadines 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223134
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Vincent and the Grenadines 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223134-en
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  • 36
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Russian Federation 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223103
    Language: English
    Pages: Online-Ressource (164 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: Russian Federation 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Russland ; Taxation ; Russian Federation
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223103-en
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  • 37
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    DAC High Level Meeting Final Communiqué 2014 (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Series Statement: Best Practices in Development Co-operation
    Keywords: Development
    Abstract: On 15-16 December 2014 the OECD Development Assistance Committee (DAC) came to an important and historic consensus on how to modernise its statistical framework for measuring development finance to developing countries. It paved the way for the ambitious Sustainable Development Goals (SDGs).
    DOI: 10.1787/df8d26b8-en
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  • 38
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    Accountability and Democratic Governance : Orientations and Principles for Development (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183636
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Erscheint auch als Accountability and democratic governance
    DDC: 320.97301
    Keywords: Governance-Ansatz ; Governance ; Development
    Abstract: The ability of citizens to demand accountability and more open government is fundamental to good governance. There is growing recognition of the need for new approaches to the ways in which donors support accountability, but no broad agreement on what changed practice looks like. This publication aims to provide more clarity on the emerging practice. Based on four country studies Mali, Mozambique, Peru and Uganda, a survey of donor innovations and cutting-edge analysis in this field, and the findings of a series of special high-level international dialogues on how to best support accountability support to parliaments, political parties, elections and the media. The publication takes the view that a wholesale shift in behaviour is required by parts of the development assistance community - moving outside conventional comfort zones and changing reflexes towards new approaches to risk taking, analysis and programming around systems of accountability and ‘do no harm’ efforts in political engagement. This piece is aimed at a range of development practitioners, as well as a wider audience, including civil society actors and citizens around the world who interact with donors working on accountability support.
    DOI: 10.1787/9789264183636-en
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  • 39
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    Regional Perspectives on Aid for Trade (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216037
    Language: English
    Pages: Online-Ressource (220 p.)
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Regional perspectives on aid for trade
    DDC: 338.91091724
    Keywords: Entwicklungshilfekonditionen ; Welt ; Development ; Trade ; Bericht ; Weltwirtschaft ; Welthandel
    Abstract: Deepening economic integration via regional co-operation has emerged as a key priority in the reform strategies of most developing economies over the past decade. This is evidenced by the explosive growth in bilateral and regional trading agreements in which they now participate. Regional aid for trade can help developing countries spur regional economic integration, enhance competitiveness, and plug into regional production networks. Based on a rich set of experiences regarding regional aid for trade projects and programmes, the study finds that regional aid for trade offers great potential as a catalyst for growth, development and poverty reduction. The study recommends greater emphasis on regional aid for trade as a means of improving regional economic integration and development prospects. While regional aid for trade faces many practical implementation challenges, experience has shown that associated problems are not insurmountable but do require thorough planning, careful project formulation, and prioritization on the part of policy makers.
    DOI: 10.1787/9789264216037-en
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  • 40
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    OECD Development Co-operation Peer Reviews: Italy 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213241
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Rapporto Peer Review dell'OCSE-DAC sulla cooperazione allo sviluppo dell'Italia
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Italien ; Development ; Italy
    Abstract: This peer reviews assess the performance of Italy, covering not just development co-operation agency, but also policy and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities Italy.
    DOI: 10.1787/9789264213241-en
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  • 41
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    OECD Development Co-operation Peer Reviews: United Kingdom 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226579
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Großbritannien ; Development ; United Kingdom ; Großbritannien ; Entwicklungshilfe
    Abstract: This review of the development co-operation efforts of the United Kingdom examines its policies, performance and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
    DOI: 10.1787/9789264226579-en
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  • 42
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217799
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217799-en
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  • 43
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217454
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Andorra 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217454-en
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  • 44
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Barbados 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209978
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264209978-en
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  • 45
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    OECD Development Co-operation Peer Reviews: Japan 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218161
    Language: English
    Pages: Online-Ressource (89 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.952
    Keywords: Entwicklungshilfe ; Japan ; Development ; Japan
    Abstract: This Peer Review assesses the performance of Japanese development co-operation. Peer reviews of OECD Development Assistance Committee (DAC) members are based on the two objectives of accountability and learning. The reviews are the only international process to examine regularly key bilateral development co-operation systems and offer constructive commentary for their reform.
    DOI: 10.1787/9789264218161-en
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  • 46
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    Guidelines for Resilience Systems Analysis: Facilitation Guide (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Series Statement: Best Practices in Development Co-operation
    Keywords: Development
    Abstract: The following guidelines provide detailed guidance on how to organize a Resilience System Analysis workshop. They support the OECD’s “Guidance for Resilience System Analysis”.
    DOI: 10.1787/a0714975-en
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  • 47
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    Guidelines for Resilience Systems Analysis: How to Analyse Risk and Build a Roadmap to Resilience (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.)
    Series Statement: Best Practices in Development Co-operation
    Keywords: Development
    Abstract: Development practitioners are often ill equipped to analyse the potential of communities to cope with the complex, interconnected and evolving risks they face. As a result, development and humanitarian programmes only partially integrate those resilience aspects. These guidelines propose a step-by-step approach to resilience systems analysis, to help field practitioners prepare for, and facilitate, a successful multi-stakeholder resilience analysis workshop; design a roadmap to boost the resilience of communities and societies; and integrate the results of the analysis into their development and humanitarian programming.
    DOI: 10.1787/3b1d3efe-en
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  • 48
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Latvia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210295
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lettland ; Taxation ; Latvia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210295-en
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  • 49
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovenia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210158
    Language: English
    Pages: Online-Ressource (112 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
    DDC: 336.73
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210158-en
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  • 50
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Malaysia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210004
    Language: English
    Pages: Online-Ressource (164 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 ; Malaysia ; Taxation ; Malaysia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Malaysia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210004-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovak Republic 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210080
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210080-en
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    The Mutual Review of Development Effectiveness in Africa 2013 : Promise and Performance (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255647
    Language: English
    Pages: Online-Ressource (70 p.)
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2013 ; Promesses et résultats
    Parallel Title: Parallelausg.: Examen mutuel de l'efficacité du développement en Afrique 2013: Promesses et résultats
    Keywords: Development
    Abstract: The Mutual Review of Development Effectiveness is an exercise in mutual accountability undertaken jointly by the UN Economic Commission for Africa and the OECD following a request of NEPAD Heads of State and Government in 2003. Its purpose is to assess what has been done by Africa and its development partners to deliver commitments in relation to development in Africa, what results have been achieved, and what the key future priorities are. It complements the self-assessments produced by each side to the partnership, and is in line with the shift in emphasis from aid effectiveness to development effectiveness, and the emphasis on mutual accountability at Busan. NEPAD Heads of State and Government and AU/ECA Finance Ministers have reaffirmed the value of this exercise. The 2013 report follows the same structure as the interim and previous reports, divided into 4 main ‘clusters’ of issues covering: sustainable economic growth, investing in people, good governance and financing for development.
    DOI: 10.1787/9789264255647-en
    URL: Volltext
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  • 53
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Iceland 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192003
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Island ; Taxation ; Iceland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192003-en
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    International Regulatory Co-operation: Case Studies, Vol. 2 : Canada-US Co-operation, EU Energy Regulation, Risk Assessment and Banking Supervision (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200500
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation ; 2: Canada-US co-operation, EU energy regulation, risk assessment and banking supervision
    Keywords: Regulierung ; Internationale Zusammenarbeit ; EU-Energiepolitik ; Bankenaufsicht ; Kanada ; USA ; EU-Staaten ; Welt ; Governance
    Abstract: The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address the global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules. But, surprisingly, the gains that can be achieved through greater co-ordination of rules and their application across jurisdictions remain largely under-analysed. This volume complements the stocktaking report on International Regulatory Co-operation: Rules for a Global World by providing evidence on regulatory co-operation in the framework of the Canada-U.S. Regulatory Cooperation Council, as part of EU energy regulation, under the Global Risk Assessment Dialogue, and in the area of prudential regulation of banks. The four case studies provided in this volume follow the same outline to allow for comparison.
    DOI: 10.1787/9789264200500-en
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    OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas : Second Edition (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264185050
    Language: English
    Pages: Online-Ressource (120 p.)
    Edition: Second Edition
    Parallel Title: Parallelausg. Guide OCDE sur le devoir de diligence pour des chaînes d'approvisionnement responsables en minerais provenant de zones de conflit ou à haut risque ; Deuxième édition
    Parallel Title: Parallelausg. OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas; Second Edition (Chinese version)
    Parallel Title: Erscheint auch als OECD OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas
    Keywords: Governance ; Development ; Mineralischer Rohstoff ; Rohstoffgewinnung ; Rohstoffhandel ; Goldgewinnung ; Wirtschaftsethik ; Rohstoffwirtschaft ; Supply Chain Management ; Tantal ; Zinn ; Wolfram ; Unternehmensethik
    Abstract: This is an updated edition which includes new supplements on Tin, Tantalum and Tungsten and on Gold. Trade and investment in natural mineral resources hold great potential for generating income, growth and prosperity, sustaining livelihoods and fostering local development. However, a large share of these resources is located in conflict-affected and high-risk areas. In these areas, exploitation of natural mineral resources is significant and may contribute, directly or indirectly, to armed conflict, gross human rights violations and hinder economic and social development. The OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas provides step-by-step management recommendations endorsed by governments for global responsible supply chains of minerals in order for companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices. The Due Diligence Guidance may be used by any company potentially sourcing minerals or metals from conflict-affected and high-risk areas, and is intended to cultivate transparent, conflict-free supply chains and sustainable corporate engagement in the minerals sector.
    DOI: 10.1787/9789264185050-en
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    OECD Development Assistance Peer Reviews: Greece 2011 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117112
    Language: English
    Pages: Online-Ressource (130 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Grèce 2011
    Keywords: Development ; Greece
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. The aim is to assess the extent to which the development policies, strategies and activities of the reviewed country meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
    DOI: 10.1787/9789264117112-en
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    Conflict over Resources and Terrorism : Two Facets of Insecurity (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264190283
    Language: English
    Pages: Online-Ressource (142 p.) , ill.
    Series Statement: West African Studies
    Parallel Title: Parallelausg. Conflits liés aux ressources et terrorismes ; Deux facettes de l'insécurité
    Parallel Title: Erscheint auch als Conflict over resources and terrorism
    Keywords: Rohstoffvorkommen ; Terrorismus ; Afrika ; Development ; Westafrika ; Bürgerkrieg ; Terrorismus ; Islam
    Abstract: This study first analyses an old and recurring form of instability in the region: conflict over resources. A series of case studies examines the causes of these conflicts with reference to the associated regional challenges and response tools. Secondly, the study addresses terrorism, a relatively new dimension of insecurity. It outlines the development of AQMI and Boko Haram and then focuses on a comparative analysis of legal mechanisms to fight against terrorism. The argument holds that the congruence of these insecurities and the current violent crises present an unprecedented risk of destabilisation for West Africa and the international community.
    DOI: 10.1787/9789264190283-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lithuania 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202559
    Language: English
    Pages: Online-Ressource (100 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 ; Litauen ; Taxation ; Lithuania ; Litauen ; Steuerrecht ; 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264202559-en
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    Succeeding with Trade Reforms : The Role of Aid for Trade (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201200
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Succeeding with trade reforms
    Keywords: Außenwirtschaftspolitik ; Außenhandel ; Entwicklung ; Entwicklungsländer ; Uganda ; Aserbaidschan ; Development ; Trade
    Abstract: Succeeding with Trade Reforms: The Role of Aid for Trade highlights the potential of aid for trade to boost economic growth and reduce poverty, while discussing the various reasons why it may not be realised. In so doing, this book draws lessons for the design of aid-for-trade projects and programmes and for increasing their effectiveness. Building on this analysis, the book also quantifies the binding constraints to trade in developing countries and the importance of complementary and compatible policies (such as education, governance, business environment and macroeconomic stability) to maximise the impact of trade reforms on trade and economic growth.
    DOI: 10.1787/9789264201200-en
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    OECD Development Assistance Peer Reviews: European Union 2012 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196124
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Development Assistance Peer Reviews
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Union européenne 2012
    Keywords: Development ; European Union
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. This report asseses the extent to which the development policies, strategies and activities of the European Union meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
    DOI: 10.1787/9789264196124-en
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    International Regulatory Co-operation: Case Studies, Vol. 1 : Chemicals, Consumer Products, Tax and Competition (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200487
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation ; 1: Chemicals, consumer products, tax and competition
    Keywords: Regulierung ; Internationale Zusammenarbeit ; Produktsicherheit ; Doppelbesteuerung ; Wettbewerbsrecht ; Welt ; Governance
    Abstract: The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address the global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules. But, surprisingly, the gains that can be achieved through greater co-ordination of rules and their application across jurisdictions remain largely under-analysed. This volume complements the stocktaking report on International Regulatory Co-operation: Rules for a Global World by providing evidence on regulatory co-operation in four sectors: chemical safety, consumer product safety, model tax convention, and competition law enforcement. The four case studies follow the same outline to allow for comparison.
    DOI: 10.1787/9789264200487-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191891
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Portugal ; Taxation ; Portugal
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191891-en
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    Putting Green Growth at the Heart of Development (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181144
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Placer la croissance verte au cœur du développement
    Parallel Title: Erscheint auch als Putting green growth at the heart of development
    Keywords: Nachhaltige Entwicklung ; Entwicklung ; Environment ; Development
    Abstract: Green growth is vital to secure a brighter, more sustainable future for developing countries. Developing countries will pay a high price for failing to tackle local and global environmental threats because they are more dependent on natural resources and are more vulnerable to resources scarcity and natural disasters. This book presents evidence that green growth is the only way to sustain growth and development over the long-term. Green growth does not replace sustainable development, but is a means to achieve it. Green growth values natural assets, which are essential to the well-being and livelihoods of people in developing countries, and if policies are designed to respond to the needs of the poorest, green growth can contribute to poverty reduction and social equity. Building on experience with green growth policies in developing countries and extensive consultations with developing country stakeholders, this report provides a twin-track approach with agendas for national and international action. It responds to developing country concerns about the technical challenges arising from early efforts to “go green” and documents a wealth of examples from developing countries. Green growth objectives and policies will need to be mainstreamed into every government objective and most importantly, into national budgets. Green growth policies can use untapped opportunities to boost domestic fiscal revenues and attract quality investment for years to come. International co-operation is needed to help mitigate the short-term costs that may be associated with pursuing green growth. International flows of money, trade and technology know-how is vital to encourage pursuit of green growth in developing countries.
    DOI: 10.1787/9789264181144-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191822
    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 ; Belize ; Taxation ; Belize
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191822-en
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    Economic Globalisation : Origins and consequences (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264111905
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Insights
    Parallel Title: Parallelausg. La mondialisation économique ; Origines et conséquences
    Parallel Title: Parallelausg. Die Globalisierung der Wirtschaft; Ursprünge und Auswirkungen
    Parallel Title: Parallelausg. Globalización económica ; Orígenes y consecuencias
    Parallel Title: Erscheint auch als Economic globalisation
    RVK:
    QM 000
    Keywords: Globalisierung ; Wirkungsanalyse ; OECD-Staaten ; Wirtschaftsbeziehungen ; Wirtschaftliche Integration ; Globalisierung ; Geschichte ; Development ; Economics ; Trade ; Erde
    Abstract: Few subjects are as controversial – and poorly understood – as globalisation. While in its broadest sense, economic globalisation is as old as trade itself, the recent financial crisis has amplified the complexity associated with the global interconnectedness of the world’s economies and its ramifications on our livelihoods. This publication reviews the major turning points in the history of economic integration, and in particular the pace at which it has accelerated since the 1990s. It also considers its impact in four crucial areas, namely employment, development, the environment and financial stability: does globalisation foster development or create inequality? Does it promote or destroy jobs? Is it damaging to the environment or compatible with its preservation? Are we heading towards de-globalisation or can globalisation in fact enable recovery?
    DOI: 10.1787/9789264111905-en
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    Global Food Security : Challenges for the Food and Agricultural System (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264195363
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Sécurité alimentaire mondiale ; Défis pour le système agricole et agro-alimentaire
    Parallel Title: Erscheint auch als Global food security
    Keywords: Ernährungssicherung ; Lebensmittel ; Außenhandel ; Agraraußenhandel ; Welt ; Agriculture and Food ; Development ; Welternährung ; Ernährungssicherung
    Abstract: This study examines how changes to the functioning of the world’s food and agriculture system can contribute to reduced hunger and the attainment of global food security. The challenge is wide ranging and multi-faceted. While food production will respond to the demands of a rising and more affluent world population, effective government policies can stimulate productivity and contain upward pressure on food prices. They can also help ensure that land and water resources are used more sustainably, and that farmers have the capacity to manage risk and adapt to climate change. Trade will have an important role to play in ensuring that resources are used efficiently and sustainably, and in getting food from surplus to deficit regions. At the same time, multilateral reforms are needed to ensure that the world trading system functions more smoothly and fairly than it has done in the past. Approximately two-thirds of the world’s poor live in rural areas, where farming is the principal economic activity. This study considers how government policies can raise the incomes of agricultural and rural households, and thereby improve poor peoples’ access to food. Yet while income growth is essential for long-term food security, it is not sufficient. Complementary policies, for example to improve health and sanitation, are required to ensure improvements in peoples’ nutrition. Action is thus required on many fronts. The purpose of this study is to help policymakers establish priorities at global, regional and national levels.
    DOI: 10.1787/9789264195363-en
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  • 67
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    Settlement, Market and Food Security (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187443
    Language: English
    Pages: Online-Ressource (200 p.) , ill.
    Series Statement: West African Studies
    Parallel Title: Parallelausg. Peuplement, marché et sécurité alimentaire
    Parallel Title: Erscheint auch als Settlement, market and food security
    Keywords: Siedlungsstruktur ; Wirtschaftsgeographie ; Humangeographie ; Landwirtschaft ; Ernährungssicherung ; Westafrika ; Agriculture and Food ; Development ; Bericht ; Westafrika ; Ernährungssicherung
    Abstract: Settlement dynamics have been reshaping West Africa’s social and economic geography. These spatial transformations – high urbanisation and economic concentration – favour the development of market-oriented agriculture. With the population of West Africa set to double by 2050, agricultural production systems will undergo far-reaching transformations. To support these transformations, policies need to be spatially targeted, improve availability of market information and broaden the field of food security to policy domains beyond agriculture. They need to rely on homogeneous and reliable data – not available at present – particularly for key variables such as non-agricultural and agricultural population, marketed production and regional trade.
    DOI: 10.1787/9789264187443-en
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  • 68
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    Aid for Trade and Development Results : A Management Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264112537
    Language: English
    Pages: Online-Ressource (260 p.)
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Aid for trade and development results
    Keywords: Außenhandel ; Entwicklung ; Entwicklungsstrategie ; Entwicklungsländer ; Bangladesch ; Ghana ; Vietnam ; Ruanda ; Kolumbien ; Entwicklungshilfe ; Fairer Handel ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Sozioökonomischer Wandel ; Entwicklungsmodell ; Salomonen Bangladesch ; Ghana ; Vietnam ; Ruanda ; Kolumbien ; Auslands- und Entwicklungshilfe ; Handelshilfe ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Sozioökonomische Entwicklung ; Entwicklungspolitische Strategie ; Solomon Islands Bangladesh ; Rwanda ; Colombia ; Foreign and development aid ; Trade aid ; Effects/consequences ; Economic development ; Socio-economic development ; Development policy strategies ; Ergebnis/Bilanz Effizienz/Effektivität ; Results/outcomes Efficiency/Efficacy ; Development ; Trade ; Salomonen ; Bangladesch ; Vietnam ; Ruanda ; Kolumbien
    Abstract: This study presents a tool to help design logical frameworks for results-based management of aid for trade. What are donors and partner countries trying to achieve? Three different levels of possible objectives (i.e. direct, intermediate and final) are explored. Trade is treated as an intermediate objective, serving as a transmission mechanism, with an increase in the value for trade as the final objective. Six case studies - Bangladesh, Colombia, Ghana, Rwanda, Solomon Islands and Viet Nam - provide a comprehensive overview of the challenges involved in introducing a tool for managing results in an agenda that covers a broad area of interventions that are aimed at building trade-related supply side capacities.
    DOI: 10.1787/9789264112537-en
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  • 69
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    International Regulatory Co-operation : Addressing Global Challenges (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200463
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation
    Keywords: Regulierung ; Internationale Zusammenarbeit ; Welt ; Governance ; Regulierung ; Internationale Kooperation
    Abstract: The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules and their application across jurisdictions. This report gathers in a synthetic manner the knowledge and evidence available to date on the various mechanisms available to governments to promote regulatory co-operation, and their benefits and challenges. The review of evidence confirms the increased internationalisation of regulation, which takes place through a wide variety of mechanisms and multiple actors, and highlights a shift in the nature of IRC from complete 'harmonisation' of regulation to more flexible options - such as mutual recognition agreements. Despite growing regulatory co-operation, however, decision making on IRC is not informed by a clear understanding of benefits costs and success factors of the diverse IRC options.
    DOI: 10.1787/9789264200463-en
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  • 70
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    Tax and Development : Aid Modalities for Strengthening Tax Systems (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264177581
    Language: English
    Pages: Online-Ressource (134 p.)
    Parallel Title: Erscheint auch als Tax and development
    RVK:
    QL 470
    Keywords: Steuerpolitik ; Entwicklung ; Entwicklungshilfe ; Entwicklungsländer ; Taxation ; Development ; Steuerpolitik ; Entwicklungsländer
    Abstract: Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation. How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.
    DOI: 10.1787/9789264177581-en
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  • 71
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    Evaluating Development Activities : Twelve Lessons from DAC Peer Reviews (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196360
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: Evaluating development co-operation activities is one of the areas where the DAC’s influence on policy and practice can most readily be observed. Having an evaluation system that is well-established is one of the conditions of becoming a member of the DAC. Each peer review examines the set-up and management of the evaluation function, using the norms and standards developed by the DAC’s Network on Development Evaluation.
    DOI: 10.1787/9789264196360-en
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  • 72
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    Fragile States : Resource Flows and Trends (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264190399
    Language: English
    Pages: Online-Ressource (106 p.) , ill.
    Series Statement: Conflict and Fragility
    Parallel Title: Erscheint auch als Fragile states
    Keywords: 2000-2010 ; Staatskrise ; Politische Instabilität ; Entwicklungshilfe ; Development ; Politische Krise ; Politische Stabilität ; Entwicklungshilfe
    Abstract: By 2015, half of the world’s people living on less than USD 1.25 a day will be in fragile states. While poverty has decreased globally, progress on Millennium Development Goal (MDG) 1 is slower in fragile states than in other developing countries. Fragile states are also off-track to meet the rest of the MDGs by 2015. Fragile situations became a central concern of the international development and security agenda in the 1990s. Since then, powerful forces have been influencing the causes and manifestations of fragility, including the combination of democratic aspirations, new technologies, demographic shifts and climate change. The last five years have been especially tumultuous, encompassing the 2008 food, fuel and financial crisis and the Arab Spring, which began in 2011.These events have influenced the international debate on the nature, relevance and implications of fragility. While situations of fragility clearly have common elements – including poverty, inequality and vulnerability – how can we make sense of the great diversity in their national income, endowment in natural resources or historical trajectories? How do we move towards a more substantive concept of fragility that goes beyond a primary focus on the quality of government policies and institutions to include a broader picture of the economy and society? This publication takes stock of i) the evolution of fragility as a concept, ii) analyses of financial flows to and within fragile states between 2000 and 2010, and iii) trends and issues that are likely to shape fragility in the years to come.
    DOI: 10.1787/9789264190399-en
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  • 73
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191846
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191846-en
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  • 74
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    The Internet Economy on the Rise : Progress since the Seoul Declaration (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201545
    Language: English
    Pages: Online-Ressource (184 p.)
    Parallel Title: Erscheint auch als The internet economy on the rise
    RVK:
    QR 760
    Keywords: Electronic Commerce ; Internetnutzung ; OECD-Staaten ; Development ; Science and Technology ; Bericht ; Electronic Commerce ; OECD
    Abstract: This publication reviews progress made since the 2008 OECD Seoul Declaration for the Future of the Internet Economy and identifies areas for future work. Seven themes are addressed in the work as follows: High-speed infrastructure Digital content and green ICTs The development of smarter applications Cybersecurity and privacy Consumer empowerment and protection An open Internet economy Global participation for development. Overall, the review shows that the Internet economy has now reached a point where it has become a new source of growth, with the potential to boost the whole economy, to foster innovation, competitiveness and user participation, and to contribute effectively to the prosperity of society as a whole.
    DOI: 10.1787/9789264201545-en
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  • 75
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    International Regulatory Co-operation: Case Studies, Vol. 3 : Transnational Private Regulation and Water Management (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200524
    Language: English
    Pages: Online-Ressource (104 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation ; 3: Transnational private regulation and water management
    Keywords: Internationale Zusammenarbeit ; Regulierung ; Wasserversorgung ; Welt ; Governance
    Abstract: The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address the global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules. But, surprisingly, the gains that can be achieved through greater co-ordination of rules and their application across jurisdictions remain largely under-analysed. This volume complements the stocktaking report on International Regulatory Co-operation: Rules for a Global World by providing evidence on regulatory co-operation in the area of transboundary water management and through the fast development of transnational private regulation.
    DOI: 10.1787/9789264200524-en
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  • 76
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    OECD Development Assistance Peer Reviews: Finland 2012 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200777
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Finland
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. This report assesses the extent to which the development policies, strategies and activities of Finland meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
    DOI: 10.1787/9789264200777-en
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  • 77
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turkey 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192041
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Türkei ; Taxation ; Turkey
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192041-en
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  • 78
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sweden 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192027
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweden ; Taxation ; Sweden
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192027-en
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  • 79
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    OECD Development Assistance Peer Reviews: Korea 2012 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196056
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Korea, Republic of
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year.This report assesses the extent to which the development policies, strategies and activities of Korea meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
    DOI: 10.1787/9789264196056-en
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  • 80
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    Start-up Latin America : Promoting Innovation in the Region (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202306
    Language: English
    Pages: Online-Ressource (208 p.)
    Series Statement: Development Centre Studies
    Parallel Title: Parallelausg. Startup América Latina ; Promoviendo la innovación en la región
    Parallel Title: Erscheint auch als Start-up Latin America
    Keywords: Unternehmensgründung ; Gründungsförderung ; Technologiepolitik ; Lateinamerika ; Development ; Industry and Services
    Abstract: This report reviews the policy mix to support knowledge-based start-ups in six countries in Latin America, including Argentina, Brazil, Chile, Colombia, Mexico and Peru. It discusses role of public policies in supporting the creation of start-ups, it presents an overview of the rationale and scope of state intervention and it summarises the experience of OECD countries, focusing on Australia, Finland and Israel. The report provides a comparative assessment of the experience of the six Latin American countries. Following the literature and the experience of countries it develops a taxonomy of instruments targeted to promote entrepreneurship and it compares the policy mix available in the different countries in Latin America. It also identifies recommendations to improve the policy framework for start-up promotion in Latin America. Country notes are available for each of the six studied countries. The report has been elaborated in the framework of the Development Centre's policy dialogue on innovation policies in Latin America.
    DOI: 10.1787/9789264202306-en
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  • 81
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    Regions and Innovation : Collaborating across Borders (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205307
    Language: English
    Pages: Online-Ressource (232 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Erscheint auch als Regions and innovation
    Keywords: Internationale Zusammenarbeit ; Grenzregion ; Innovation ; Technologiepolitik ; Nordeuropa ; Irland ; Urban, Rural and Regional Development ; Bericht ; Nordeuropa ; Technologiepolitik ; Internationale Kooperation
    Abstract: This report examines cross-border collaboration on innovation, building on case studies of cross-border areas that include the following countries: Finland, Sweden, Norway, Estonia, Denmark, Germany, Netherlands, Belgium, United Kingdom and Ireland.
    DOI: 10.1787/9789264205307-en
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  • 82
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Poland 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191860
    Language: English
    Pages: Online-Ressource (86 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 ; Polen ; Taxation ; Poland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191860-en
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    Multi-dimensional Review of Myanmar : Volume 1. Initial Assessment (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202085
    Language: English
    Pages: Online-Ressource (190 p.) , ill.
    Series Statement: OECD Development Pathways
    Parallel Title: Erscheint auch als Multi-dimensional review of Myanmar ; Vol. 1: Initial assessment
    Keywords: Entwicklung ; Wirtschaftswachstum ; Nachhaltige Entwicklung ; Myanmar ; Development ; Myanmar ; Birma ; Entwicklung
    Abstract: This volume is the first of the OECD Development Pathways, a new series that looks at multiple development objectives beyond an exclusive focus on growth. The series starts with Myanmar, a country to be covered for the first time by the OECD. This initial assessment shows that Myanmar’s success in achieving stable and sustainable growth will depend vitally on its ability to develop the institutional and social capital necessary to maintain macroeconomic and financial stability, to ensure the rule of law, to achieve environmentally sustainable development and to create an enabling environment for the private sector. To be sustainable, growth also needs to be more equitable and inclusive. Seizing the momentum created by the country’s opening and internal peace process will be imperative. Moreover, Myanmar’s increasing population provides a demographic dividend which needs to be reaped in the next couple of decades to boost the potential of the economy. After that, the population will begin ageing and Myanmar risks getting old before the incomes and living standards of its people can significantly improve.
    DOI: 10.1787/9789264202085-en
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    Gender and Statebuilding in Fragile and Conflict-affected States (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202061
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Series Statement: Conflict and Fragility
    Parallel Title: Parallelausg. Genre et renforcement de l'État dans les pays en situation de conflit ou de fragilité
    Parallel Title: Parallelausg.: Genre et renforcement de l'État dans les pays en situation de conflit ou de fragilité
    Parallel Title: Erscheint auch als Gender and statebuilding in fragile and conflict-affected states
    Keywords: Development ; Staat ; Krisengebiet ; Gender Mainstreaming
    Abstract: This publication provides an overview of the key issues, challenges and opportunities for ensuring more systematic consideration of gender issues in statebuilding in fragile and conflict-affected countries. It makes the case for gender-sensitive statebuilding based on the inherent value of gender equality as well as its contribution to better development outcomes and the achievement of peacebuilding and statebuilding goals. The report also spells out some of the contextual challenges and operational constraints that stifle progress in this area. Based on a series of empirical examples of donor practices, the report finally distills key success factors and concrete entry points for tackling these challenges and achieving a more effective, more politically informed approach to integrating gender into statebuilding.
    DOI: 10.1787/9789264202061-en
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  • 85
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    Aid for Trade in Action (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201453
    Language: English
    Pages: Online-Ressource (142 p.)
    Parallel Title: Erscheint auch als Aid for trade in action
    Keywords: Entwicklungshilfe ; Außenhandel ; Außenwirtschaftsförderung ; Welt ; Entwicklungshilfe ; Fairer Handel ; Liberalisierung ; Außenhandel ; Marktzugang ; Wettbewerbsfähigkeit ; Entwicklung ; Unterentwicklung ; Ursache ; Sozioökonomischer Wandel ; Development ; Trade ; Entwicklungsländer
    Abstract: History has shown that openness to trade is a key ingredient for economic success and for improved living standards. But simply opening the economy to international trade is not enough. Developing countries – especially the least developed – require help in building their trade-related capacities in terms of information, policies, procedures, institutions and infrastructure, so as to compete effectively in the global economy. Aid for trade aims to help countries overcome the supply-side constraints that inhibit their ability to benefit from market access opportunities. The almost 300 case stories show clear results of how aid-for-trade programmes are helping developing countries to build human, institutional and infrastructure capacity to integrate into regional and global markets and to make good use of trade opportunities. Together, these stories are a rich and varied source of information on the results of aid for trade activities – an indication of the progress achieved by the Aid-for-Trade Initiative.
    DOI: 10.1787/9789264201453-en
    URL: Volltext
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  • 86
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Finland 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191938
    Language: English
    Pages: Online-Ressource (100 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 ; Finnland ; Taxation ; Finland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191938-en
    URL: Volltext
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  • 87
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202535
    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 ; Israel ; Taxation ; Israel ; Israel ; Steuerrecht ; 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264202535-en
    URL: Volltext
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  • 88
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    OECD Development Assistance Peer Reviews: Canada 2012 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200784
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Finland
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. This report assesses the extent to which the development policies, strategies and activities of Canada meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
    DOI: 10.1787/9789264200784-en
    URL: Volltext
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  • 89
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    OECD Development Assistance Peer Reviews: Netherlands 2011 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117181
    Language: English
    Pages: Online-Ressource (130 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Pays-Bas 2011
    Keywords: Development ; Netherlands
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. The aim is to assess the extent to which the development policies, strategies and activities of the reviewed country meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
    DOI: 10.1787/9789264117181-en
    URL: Volltext
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  • 90
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    OECD Development Assistance Peer Reviews: Spain 2011 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117129
    Language: English
    Pages: Online-Ressource (130 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Espagne 2011
    Keywords: Development ; Spain
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. The aim is to assess the extent to which the development policies, strategies and activities of the reviewed country meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
    DOI: 10.1787/9789264117129-en
    URL: Volltext
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  • 91
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    OECD Development Assistance Peer Reviews: United States 2011 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264117099
    Language: English
    Pages: Online-Ressource (130 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; États-Unis 2011
    Keywords: Development ; United States
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. The aim is to assess the extent to which the development policies, strategies and activities of the reviewed country meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
    DOI: 10.1787/9789264117099-en
    URL: Volltext
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  • 92
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    Policy Framework for Investment in Agriculture in Burkina Faso (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202382
    Language: English
    Pages: Online-Ressource (144 p.)
    Parallel Title: Parallelausg. Cadre d'action pour l'investissement agricole au Burkina Faso
    Parallel Title: Erscheint auch als Policy framework for investment in agriculture in Burkina Faso
    Keywords: Landwirtschaft ; Investitionspolitik ; Burkina Faso ; Agriculture and Food ; Finance and Investment ; Development ; Burkina Faso ; Burkina Faso
    Abstract: Burkina Faso is the first country to apply the OECD Policy Framework for Investment in Agriculture to assess its policies to attract and benefit from investment in the sector. This whole-of-government assessment involved 17 Ministries and institutions, as well as the private sector, and has identified short- to medium-term measures to improve and strengthen the country's capacity for policy design.
    DOI: 10.1787/9789264202382-en
    URL: Volltext
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  • 93
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    Carbon finance in Africa (2012)
    Paris : OECD Publishing
    In:  OECD Journal: General Papers Vol. 2010, no. 4, p. 143-162 | volume:2010 | year:2010 | number:4 | pages:143-162
    Details
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: General Papers
    Angaben zur Quelle: Vol. 2010, no. 4, p. 143-162
    Angaben zur Quelle: volume:2010
    Angaben zur Quelle: year:2010
    Angaben zur Quelle: number:4
    Angaben zur Quelle: pages:143-162
    Keywords: Development ; Economics
    Abstract: This paper* was prepared as a background reference document for the APF Special Session on Climate Change in Addis Ababa, 3 September 2009. It reviews institutional and capacity barriers to carbon finance in Africa as well as clean development mechanism procedures and financial barriers. It then goes on to discuss new and innovative funding for climate change in the region.
    DOI: 10.1787/gen_papers-2010-5k9bdtsvdgmx
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  • 94
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    Climate challenges to Africa, from Bali to Copenhagen (2012)
    Paris : OECD Publishing
    In:  OECD Journal: General Papers Vol. 2010, no. 4, p. 113-141 | volume:2010 | year:2010 | number:4 | pages:113-141
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: General Papers
    Angaben zur Quelle: Vol. 2010, no. 4, p. 113-141
    Angaben zur Quelle: volume:2010
    Angaben zur Quelle: year:2010
    Angaben zur Quelle: number:4
    Angaben zur Quelle: pages:113-141
    Keywords: Development ; Economics ; Denmark ; Indonesia
    Abstract: This paper* was prepared for discussion during Session 3 on Climate Change at the 12th Meeting of the Africa Partnership Forum held in Rome, 10 June 2009. It addresses the issues of enhanced action on adaptation, technology development and transfer and enhanced action on the provision of financial resources and investment.
    DOI: 10.1787/gen_papers-2010-5k9bdtsvfgvk
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  • 95
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    Foreword (2012)
    Paris : OECD Publishing
    In:  OECD Journal: General Papers Vol. 2010, no. 4, p. 3-3 | volume:2010 | year:2010 | number:4 | pages:3-3
    Details
    Language: English
    Pages: 1 Online-Ressource (1 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: General Papers
    Angaben zur Quelle: Vol. 2010, no. 4, p. 3-3
    Angaben zur Quelle: volume:2010
    Angaben zur Quelle: year:2010
    Angaben zur Quelle: number:4
    Angaben zur Quelle: pages:3-3
    Keywords: Development ; Economics
    Abstract: The Africa Partnership Forum (APF) was established in 2003 following the G8 Summit in Evian, as a way of extending existing dialogue between G8 countries and New Partnership for Africa’s Development (NEPAD) to include Africa’s major bilateral and multilateral development partners. In 2005 APF members agreed to establish an OECD-hosted support unit to backstop ongoing monitoring and analytical work. The APF is a senior political forum for discussing and monitoring policy issues, strategies, priorities and commitments related to Africa’s development and the implementation of NEPAD programmes, in the wider context of the Millennium Development Goals (MDGs). The APF monitors commitments and tracks progress. Its members include all African NEPAD members plus key African institutions and other major development partners, which work together as equals in the Forum and ensure synergies and coherence with other international fora.
    DOI: 10.1787/gen_papers-2010-5k9bdtsvhl27
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  • 96
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    Climate challenges to Africa, a call for action (2012)
    Paris : OECD Publishing
    In:  OECD Journal: General Papers Vol. 2010, no. 4, p. 7-112 | volume:2010 | year:2010 | number:4 | pages:7-112
    Details
    Language: English
    Pages: 1 Online-Ressource (106 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: General Papers
    Angaben zur Quelle: Vol. 2010, no. 4, p. 7-112
    Angaben zur Quelle: volume:2010
    Angaben zur Quelle: year:2010
    Angaben zur Quelle: number:4
    Angaben zur Quelle: pages:7-112
    Keywords: Development ; Economics
    Abstract: This paper was prepared by the Africa Partnership Forum (APF) Support Unit* for discussion during Session 1 on “Environmental Issues and Climate Change” at the 10th Meeting of the Africa Partnership Forum in Tokyo on 7-8 April 2008.
    DOI: 10.1787/gen_papers-2010-5k9bdtsvgg5d
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  • 97
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    Global Security Risks and West Africa : Development Challenges (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264171848
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: West African Studies
    Keywords: Development
    Abstract: This publication explores current global security issues, their development in West Africa and their potential impact on regional stability. It takes a close look at issues such as terrorism and trafficking, climate change, and the links between “security and development”. Some of these issues are still the object of heated debate. This book draws attention to the risk of oversimplified analyses and biased perceptions of security risks. It also highlights the need for coordinated policies and dialogue between West Africa, North Africa and OECD countries.
    DOI: 10.1787/9789264171848-en
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  • 98
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cyprus 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168787
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Zypern ; Taxation ; Cyprus
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168787-en
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  • 99
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2012 : Combined: Phase 1 + Phase 2 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181946
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Foro Global sobre Transparencia e Intercambio de Información con Fines Tributarios. Informe de la Revisión de Pares; Argentina 2012 ; Combinado; Fase 1 Fase 2 (Spanish version)
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264181946-en
    URL: Volltext
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  • 100
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264178229
    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 ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264178229-en
    URL: Volltext
    URL: lizenzpflichtig
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