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  • 1
    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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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    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
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    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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  • 5
    Online Resource
    Online Resource
    Financial Education for Youth : The Role of Schools (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174825
    Language: English
    Pages: Online-Ressource (182 p.)
    Parallel Title: Erscheint auch als Financial education for youth
    DDC: 332
    RVK:
    MS 7150
    Keywords: Finanzwissen ; Schule ; Schüler ; Unterricht ; Jugendliche ; OECD-Staaten ; Education ; Finance and Investment ; Schüler ; Finanzwirtschaft ; Bildung ; OECD
    Abstract: The importance of financial literacy and specifically the need to promote financial education has been recognised as an important contributor to improved financial inclusion and individuals’ financial well-being as well as a support to financial stability. The relevance of financial education policies is acknowledged at the highest global policy level: in 2012, G20 Leaders endorsed the OECD/INFE High-level Principles on National Strategies for Financial Education that specifically identify youth as one of the priority targets of government policies in this domain. That same year, Asia-Pacific Economic Cooperation (APEC) Ministers of Finance identified financial literacy as a critical life skill. The publication addresses the challenges linked to the introduction of financial education in schools, and provides practical guidance and case studies to assist policy makers, and a comparative analysis of existing learning frameworks for financial education in the formal school system.
    DOI: 10.1787/9789264174825-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: 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
    URL: lizenzpflichtig
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  • 7
    Online Resource
    Online Resource
    How Much Are Teachers Paid and How Much Does it Matter? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Education Indicators in Focus no.21
    Parallel Title: Parallele Sprachausgabe Le salaire des enseignants : Bien plus qu'une simple affaire de chiffres
    Keywords: Education
    Abstract: Teachers’ salaries increased in real terms between 2000 and 2011 in virtually all OECD countries, but mostly remain below those of other tertiary-educated workers. Statutory salaries for lower secondary school teachers with 15 years of experience are 35% higher than starting salaries in OECD countries. Among OECD countries, education systems that pay teachers more relative to their national income per capita tend to perform slightly better in mathematics as shown by the PISA study. An increasing number of countries are now targeting salary increases to attract high-level graduates in the profession, to retain the best teachers or to assign the most experienced teachers to disadvantaged schools.
    DOI: 10.1787/5jz6wn8xjvvh-en
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Do 15-year-olds Know How to Manage Money? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.41
    Parallel Title: Parallele Sprachausgabe Gestion de l'argent : Que savent les élèves de 15 ans ?
    Keywords: Education
    Abstract: On average across the 13 OECD countries and economies that participated in the PISA financial literacy assessment, 10% of students can analyse complex financial products and solve non-routine financial problems, while 15% can, at best, make simple decisions about everyday spending, and recognise the purpose of everyday financial documents, such as an invoice. In 17 out of the 18 participating countries and economies, boys and girls show similar skills in financial literacy. However, among students with comparable performance in mathematics and reading, boys perform better than girls in financial literacy in 11 out of 18 countries and economies.
    DOI: 10.1787/5jz159737gd7-en
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    Schooling Matters : Opportunity to Learn in PISA 2012 (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.95
    Keywords: Education
    Abstract: Many international comparisons of education over the past 50 years have included some measure of students’ opportunity to learn (OTL) in their schooling. Results have typically confirmed the common sense notion that a student’s exposure in school to the assessed concepts, operationalized in some sort of time metric, is related to what the student has learned as measured by the assessment. What has not been demonstrated is a connection between the specifics of what students have encountered through schooling and their performance on any sort of applied knowledge assessment such as PISA. This paper explores this issue in 2012 PISA which, for the first time, included several OTL items on the student survey. OTL demonstrated a significant relationship with student performance on both the main paper-and-pencil literacy assessment as well as the optional computer-based assessment at all three levels – country, school and student. In every country at least one if not all three of the constructed OTL indices – exposure to word problems, formal mathematics topics, and applied mathematics problems – demonstrated a significant relationship to the overall PISA measure of mathematics literacy as well as the four sub areas of change and relationships, shapes and space, quantity, and uncertainty and data. Additionally, results indicated that variability in OTL was related to student performance having implications for equality of opportunity.
    DOI: 10.1787/5k3v0hldmchl-en
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  • 10
    Online Resource
    Online Resource
    Do Countries with High Mean Performance in PISA Maintain their Lead as Students Age? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.45
    Parallel Title: Parallele Sprachausgabe Les pays dont la performance moyenne est élevée dans l'enquête PISA conservent-ils leur avance une fois leurs élèves devenus adultes ?
    Keywords: Education
    Abstract: Countries where 15-year-old students perform at high standards internationally tend to be the same countries where these young adults tend to perform well at the age of 26 to 28. School systems need to ensure that their students perform at a high level by the time they complete compulsory schooling and that these skills are maintained and further developed thereafter.
    DOI: 10.1787/5jxszm0bzxnn-en
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  • 11
    Online Resource
    Online Resource
    How Old Are the Teachers? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Education Indicators in Focus no.20
    Parallel Title: Parallele Sprachausgabe Quel âge ont les enseignants ?
    Keywords: Education
    Abstract: More than one-third of male primary school teachers in OECD countries are now over 50 years old. Across OECD countries, the average age of secondary school teachers has increased by one month every year in the last decade. Only a few countries have managed to develop policies which lower the average age of teachers significantly. Increasing the numbers of female teachers no longer lowers the average age, as the female teaching workforce is ageing faster than its male counterpart.
    DOI: 10.1787/5jz76b5dhsnx-en
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  • 12
    Online Resource
    Online Resource
    School Size Policies : A Literature Review (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.106
    Keywords: Education
    Abstract: Recent demographic, economic and political trends have placed the issue of school size at the heart of school effectiveness and efficiency discussions. The subject of school size is particularly salient in remote and rural areas where the viability of small schools has been questioned. In spite of the relevance of school size policies, the literature on this issue is quite fragmented with few studies taking a comprehensive view on the implications of school size policies. This literature review attempts to bridge different strands of relevant research and describes existing country practices in order to provide a broader picture of the benefits and costs associated with different school sizes. The paper describes the different trends that have affected school enrolment and how different countries have managed school size policies, with a particular focus on school consolidation. It discusses the consequences of school consolidation and the alternatives to consolidation when schools are facing declining enrolment. It also reviews the different mechanisms through which school size affects the quality and efficiency of schools, and the existing empirical evidence on these effects.
    DOI: 10.1787/5jxt472ddkjl-en
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  • 13
    Online Resource
    Online Resource
    How Innovative is the Education Sector? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Education Indicators in Focus no.24
    Parallel Title: Parallele Sprachausgabe L'éducation : Un secteur innovant ?
    Keywords: Education
    Abstract: Education has one of the highest shares of innovative jobs for tertiary graduates of all sectors of the economy in Europe, and a higher proportion than in other public sector areas such as health and public administration. Innovation in knowledge or methods is the most common form of innovation, with education outperforming all sectors of the economy on this measure. Within education, higher education is much more innovative than the primary and secondary levels – and is one of the most innovative sectors of the economy in terms of innovation in knowledge or methods.
    DOI: 10.1787/5jz1157b915d-en
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  • 14
    Online Resource
    Online Resource
    Trust: What it is and Why it Matters for Governance and Education (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (66 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.108
    Keywords: Education
    Abstract: Trust is indispensable for social and economic relations; it is the glue that holds organisations together and appears to work somehow mysteriously. Overall, trust is a ubiquitous ingredient in policymaking and implementation across many governance systems including education, whether it concerns accountability mechanisms, capacity building or strategic thinking. Yet our understanding, conceptualisation and measurement of these issues remain limited. This working paper asks the question: what is trust and how does it matter for governance, especially in education systems? It explores why trust is key for policymaking and where it fits within current governance issues. The paper examines different definitions of trust, presents various ways of measuring trust and discusses some of their benefits and limitations. It proposes a definition of trust made up of three parts: trust as an expectation, a willingness to be vulnerable and a risk-taking act. The paper then presents a simple model of trust and governance and reviews the relationship between trust and different elements in education systems, such as complexity, asymmetries in information and power, collaboration/cooperation, monitoring and accountability, and professionalisation. It concludes with some policy findings and identifies several research gaps.
    DOI: 10.1787/5jxswcg0t6wl-en
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  • 15
    Online Resource
    Online Resource
    School Improvement Through Strong Leadership (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Teaching in Focus no.7
    Parallel Title: Parallele Sprachausgabe Une direction solide pour de meilleurs établissements
    Keywords: Education
    Abstract: According to the OECD Teaching and Learning International Survey (TALIS), principals, on average, report frequently engaging in a number of activities that are consistent with instructional leadership. However, this is not the case in every country and large proportions of them report that their training did not include any instructional leadership training or course. Although continuous professional development could help fill those gaps, many school leaders report a number of obstacles preventing them from taking part in such learning, including a lack of support and opportunities, and personal and professional obstacles.
    DOI: 10.1787/5jxv7lg2wpr7-en
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  • 16
    Online Resource
    Online Resource
    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
    URL: Volltext
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  • 17
    Online Resource
    Online Resource
    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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  • 18
    Online Resource
    Online Resource
    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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  • 19
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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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  • 20
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    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
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  • 21
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    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
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  • 22
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    Unlocking the Potential of Teacher Feedback (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Teaching in Focus no.6
    Parallel Title: Parallele Sprachausgabe Commentaires aux enseignants : Un potentiel inexploité
    Keywords: Education
    Abstract: Across countries and economies participating in the OECD Teaching and Learning International Survey (TALIS), a majority of teachers report receiving feedback on different aspects of their work in their schools. Teacher feedback has a developmental focus, with many teachers reporting that it leads to improvements in their teaching practices, and other aspects of their work. However, not all feedback is seen as meaningful: nearly half of the teachers across TALIS countries report that teacher appraisal and feedback systems in their school are largely undertaken simply to fulfil administrative requirements. Teachers who consider that they receive meaningful feedback on their work also tend to have more confidence in their own abilities and to have higher job satisfaction.
    DOI: 10.1787/5jxwvhjc0ghj-en
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  • 23
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    Who Are the Doctorate Holders and where Do Their Qualifications Lead Them? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Education Indicators in Focus no.25
    Parallel Title: Parallele Sprachausgabe Titulaires de doctorats : Qui sont-ils et que deviennent-ils après l'obtention de leur diplôme ?
    Keywords: Education
    Abstract: Many countries have implemented reforms to develop and support doctoral studies and postdoctoral research, stressing the crucial role of doctorate students and degree holders in terms of economic growth, innovation and scientific research. The number of advanced research qualifications being awarded across OECD countries significantly increased over the past decade, growing from 158 000 new doctorates in 2000 to 247 000 in 2012, a rise of 56%. International students get one in five of these new doctorates. Even though the share of women in doctorate programmes has increased over the last decade (as in other levels of education), by 2012 women were still less likely than men to earn an advanced research qualification. On average, individuals with advanced research qualifications benefit from higher employment rates compared to other university-level graduates (Bachelor’s and Master’s degrees combined). The business enterprise sector offers better wages for new doctorate holders than the higher education and government sectors, but also unequal opportunities, depending on the field in which they graduate.
    DOI: 10.1787/5jxv8xsvp1g2-en
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  • 24
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    What Are Tertiary Students Choosing to Study? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Education Indicators in Focus no.19
    Parallel Title: Parallele Sprachausgabe Que choisissent d'étudier les nouveaux inscrits de l'enseignement tertiaire ?
    Keywords: Education
    Abstract: The social sciences are the most popular field for non-vocational tertiary education programmes. One in three new students choose a programme in social sciences, business and law. Gender equality has been virtually achieved in many fields of study, especially in social sciences and services but significant gender differences persist in computing and engineering (maledominated) and in health and welfare and education (female-dominated). Almost one in four international students in OECD countries follow programmes in the field of business and administration (23%). The proportion of international students from fields oriented to the public function such as education (3%) or health and welfare (9%) is lower on average.
    DOI: 10.1787/5jz8ssmzg5q4-en
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  • 25
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    Comparison of PIAAC and PISA Frameworks for Numeracy and Mathematical Literacy (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.102
    Keywords: Education
    Abstract: This paper describes key aspects of the frameworks for the assessment of adult numeracy and mathematical literacy in PIAAC and PISA, which are OECD two flagship programs for international comparative assessment of competencies. The paper examines commonalities and differences in how the constructs of adult numeracy and mathematical literacy were assessed in PIAAC and PISA, and sketches selected challenges associated with interpretation of results from these surveys.
    DOI: 10.1787/5jz3wl63cs6f-en
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  • 26
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    When is Competition Between Schools Beneficial? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.42
    Parallel Title: Parallele Sprachausgabe Concurrence entre les établissements d'enseignement : Quand est-elle bénéfique ?
    Keywords: Education
    Abstract: In most school systems, over 50% of 15-year-olds students attend schools that compete with another school to attract students from the same residential area. Across countries and economies, performance is unrelated to whether or not schools have to compete for students. When choosing a school for their children, parents look at a range of criteria; for disadvantaged parents, cost-related factors often weigh as much as, if not more than, the factors related to the quality of instruction. School systems with low levels of competition among schools often have high levels of social inclusion, meaning that students from diverse social backgrounds attend the same schools. In contrast, in systems where parents can choose schools, and schools compete for enrolment, schools are often more socially segregated.
    DOI: 10.1787/5jz0v4zzbcmv-en
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  • 27
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    At What Age Do University Students Earn Their First Degree? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Education Indicators in Focus no.23
    Parallel Title: Parallele Sprachausgabe À quel âge les étudiants obtiennent-ils leur premier diplôme universitaire ?
    Keywords: Education
    Abstract: Across OECD countries, the median age students first graduated from university fell by 6 months between 2005 and 2011. The median age of first graduation ranges from around 22 in Belgium and the United Kingdom to over 27 in Iceland and Israel. The percentage of part-time students has increased from 19.8% in 2005 to 22.0% in 2011, suggesting that more flexible routes between study and work are slowly becoming more widespread. The percentage of older students (aged 30 and over) entering universities has remained constant at around 10%-11% on average between 2005 and 2011.
    DOI: 10.1787/5jz3wl5rvjtk-en
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  • 28
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    Does Pre-primary Education Reach Those Who Need it Most? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.40
    Parallel Title: Parallele Sprachausgabe La préscolarisation est-elle accessible à ceux qui en ont le plus besoin ?
    Keywords: Education
    Abstract: Attendance in pre-primary education is associated with better student performance later on. Fifteen-year-old students in 2012 were more likely than 15-year-olds in 2003 to have attended at least one year of pre-primary education. The gap in pre-primary attendance rates between socio-economically advantaged and disadvantaged pupils is growing.
    DOI: 10.1787/5jz15974pzvg-en
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  • 29
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    What Helps Teachers Feel Valued and Satisfied with their Jobs? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Teaching in Focus no.5
    Parallel Title: Parallele Sprachausgabe Valorisation et satisfaction professionnelles : Qu'est-ce qui aide les enseignants ?
    Keywords: Education
    Abstract: Less than one in three teachers across countries participating in the Teaching and Learning International Survey (TALIS) 2013 believes that the teaching profession is valued by society. Nevertheless, the great majority of teachers in all surveyed countries are happy with their jobs. Challenging classrooms with large proportions of students with behavioural problems and the perception that appraisals and feedback are done simply as administrative tasks are among factors that tend to lower job satisfaction. Collaboration between teachers and positive teacher-student relationships, on the other hand, are among factors that can boost teacher job satisfaction.
    DOI: 10.1787/5jxzbtw4gzg3-en
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  • 30
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    Are Disadvantaged Students more Likely to Repeat Grades? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.43
    Parallel Title: Parallele Sprachausgabe Les élèves défavorisés sont-ils plus susceptibles de redoubler ?
    Keywords: Education
    Abstract: One in eight students across OECD countries has repeated a grade at least once before the age of 15. Many countries reduced the rate of grade repetition between 2003 and 2012. One in five disadvantaged 15-year-olds has repeated a grade. Even among students with similar academic performance, the likelihood of repeating a grade is one-and-a-half times greater for disadvantaged students than for advantaged students.
    DOI: 10.1787/5jxwwfp1ngr7-en
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  • 31
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    How is Equity in Resource Allocation Related to Student Performance? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.44
    Parallel Title: Parallele Sprachausgabe Équité de l'affectation des ressources : Quels liens avec la performance des élèves ?
    Keywords: Education
    Abstract: How educational resources are allocated is just as important as the amount of resources available. High-performing countries and economies tend to allocate resources more equitably across socio-economically advantaged and disadvantaged schools. Among the countries with better-resourced schools, as reported by principals, equity in resource allocation is not related to the overall quality of resources.
    DOI: 10.1787/5jxvl3zwbzwg-en
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  • 32
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    Steering from the Centre: New Modes of Governance in Multi-level Education Systems (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.109
    Keywords: Education
    Abstract: The governance of complex, decentralised, multi-level education systems poses two fundamental questions for both policy- and research discussions: What are innovative contemporary governance strategies for the central level in education systems? How can these approaches be described and analysed to identify commonalities that might help to understand how and if they work? In addressing these questions, this paper’s aim is twofold: first, to inform the policy-discussion by presenting empirical examples of new governance mechanisms that central governments use to steer systems across their levels; and second, to contribute to the conceptual discussion of how to categorise and analyse the evolution of new governance structures. To do so, the paper starts with identifying core features of multi-level governance and the respective conceptual gaps it produces. It then introduces a simple analytical categorisation of modes of governance. An analysis of three empirical cases (an institutionalised exchange between governance levels in Norway, a capacity building programme in Germany, and the Open Method of Coordination within the European Union) then shows how various education systems address these gaps and design the role of the central level in complex decision-making structures. A comparison of the three cases identifies – despite the heterogeneity of the cases – several communalities, such as multi-staged policy processes, transparency and publicity, and soft sanctions. The paper concludes that the Open Method of Coordination, even though often criticised for its inefficiencies, might serve as a promising template for national approaches to soft governance in education. Further research on OECD education systems is needed to gather more empirical examples; these may help to get a better understanding of what is needed for successful steering from the central level in decentralised contexts.
    DOI: 10.1787/5jxswcfs4s5g-en
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  • 33
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    Are 15-Year-Olds Creative Problem-solvers? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.38
    Parallel Title: Parallele Sprachausgabe Trouver des solutions créatives : Quelles sont les compétences des jeunes de 15 ans en résolution de problèmes ?
    Keywords: Education
    Abstract: To do well on PISA’s first assessment of creative problem-solving skills, students need to be open to novelty, tolerate doubt and uncertainty, and dare to use intuition to initiate a solution. Just because a student performs well in core school subjects doesn’t mean he or she is proficient in problem solving. In Australia, Brazil, Italy, Japan, Korea, Macao China, Serbia, England (United Kingdom) and the United States, students perform significantly better in problem solving, on average, than students in other countries who show similar performance in reading, mathematics and science. Many of the best performers in problem solving are Asian countries and economies, where students demonstrate high levels of reasoning skills and self-directed learning. Meanwhile, compared to students of similar overall performance, students in Brazil, Ireland, Korea and the United States perform strongest on interactive problems that require students to uncover useful information by exploring the problem situation and gather feedback on the effect of their actions.
    DOI: 10.1787/5jz6zgzq6vd8-en
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  • 34
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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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  • 35
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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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  • 36
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    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
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  • 37
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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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  • 38
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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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  • 39
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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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  • 40
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    Does Homework Perpetuate Inequities in Education? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (4 p.)
    Series Statement: PISA in Focus no.46
    Parallel Title: Parallelausg. Les devoirs entretiennent-ils les inégalités en matière d'éducation ?
    Parallel Title: Parallelausg.: Les devoirs entretiennent-ils les inégalités en matière d'éducation ?
    Keywords: Education
    Abstract: While most 15-year-old students spend part of their after-school time doing homework, the amount of time they spend on it shrank between 2003 and 2012. Socio-economically advantaged students and students who attend socio-economically advantaged schools tend to spend more time doing homework. While the amount of homework assigned is associated with mathematics performance among students and schools, other factors are more important in determining the performance of school systems as a whole.
    DOI: 10.1787/5jxrhqhtx2xt-en
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  • 41
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    What TALIS Reveals About Teachers Across Education Levels (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (4 p.)
    Series Statement: Teaching in Focus no.8
    Parallel Title: Parallelausg. Que nous apprend TALIS sur les enseignants des différents niveaux d'enseignement ?
    Parallel Title: Parallelausg.: Que nous apprend TALIS sur les enseignants des différents niveaux d'enseignement ?
    Keywords: Education
    Abstract: The report New insights from TALIS 2013: Teaching and learning in primary and upper secondary education (OECD, 2014a) presents an overview of teachers and teaching in primary and upper secondary education for a sample of countries that participated in the OECD Teaching and Learning International Survey (TALIS) in 2013. Women represent the majority of the teaching workforce for most countries at all levels of education. Despite this and the fact that most principals are former teachers, significantly fewer principals are women at all education levels. Primary teachers tend to work in schools where principals report material and personnel shortages that hinder the delivery of quality education more often than upper secondary teachers. Moreover, schools with high proportion of socio-economically disadvantaged students face greater shortages in terms of key resources in many countries. This further exacerbates the already-challenging circumstances for teachers and students.
    DOI: 10.1787/5jxrjn85gmq1-en
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  • 42
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    Shifting Responsibilities - 20 Years of Education Devolution in Sweden : A Governing Complex Education Systems Case Study (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.104
    Keywords: Education ; Sweden
    Abstract: This case study examines the consequences of important education decentralisation reforms that took place in Sweden in the early 1990s. The sudden shift away from a traditionally centralised education system towards a decentralised one meant that municipalities had to quickly accommodate new responsibilities. Difficulties related to this shift were noticed early on and then confirmed by international surveys, in particular PISA, which revealed that student performance was deteriorating while the gap increased between and top- and bottom-performers. Key elements to this include the fact that decentralisation took place without enough support from the central authorities, municipalities (particularly smaller ones) lacked local capacity to manage their new responsibilities, and as a result the reform has resulted in a mismatch between official responsibilities and the actual powers of the various stakeholders. The central government, steering education at arm’s length, has few tools to incentivise compliance with national goals. At the municipal level, financial resources are often allocated based on tradition and local politics rather than actual needs. This is in part due to misuse of available data and of expert knowledge by decision-makers. The case study also provides a series of recommendations for improvement.
    DOI: 10.1787/5jz2jg1rqrd7-en
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  • 43
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    Evaluating Measurement Invariance of TALIS 2013 Complex Scales : Comparison between Continuous and Categorical Multiple-Group Confirmatory Factor Analyses (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.103
    Keywords: Education
    Abstract: This paper evaluates measurement invariance of complex scales from a social survey using both a continuous approach and a categorical approach to help inform future decisions in choosing the most appropriate methods to perform the validation of complex scales. In particular, continuous and categorical approaches are compared for constructing and validating 11 complex scales across 23 countries participating in the first round of the OECD Teaching and Learning International Survey (TALIS). Two invariance testing approaches were compared – 1) continuous multiple-group confirmatory factor analysis; 2) categorical multiple-group confirmatory factor analysis. Latent variable modelling was employed to account for the complex structure of the relationships between many items in each scale. The performance of the models is reported and illustrated based on the evaluation of the level of measurement invariance. All of the scales established configural and metric levels of invariance from both approaches, and three scales established scalar invariance from the categorical approach, allowing for a meaningful mean score comparison across countries. Limitations of the models compared in this study and future considerations for construction and validation of scaling complex scales are discussed.
    DOI: 10.1787/5jz2kbbvlb7k-en
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  • 44
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    Do Parents' Occupations Have an Impact on Student Performance? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.36
    Parallel Title: Parallele Sprachausgabe La profession des parents a-t-elle un impact sur la performance des élèves ?
    Keywords: Education
    Abstract: Students whose parents work in professional occupations generally outperform other students in mathematics, while students whose parents work in elementary occupations tend to underachieve compared to their peers. The strength of the relationship between parents’ occupations and student performance varies considerably across countries: for example, when it comes to mathematics performance, the children of cleaners in Shanghai-China outperform the children of professionals in the United States, and the children of professionals in Germany outperform the children of professionals in Finland, on average. Finland and Japan achieve high levels of performance by ensuring that the children of parents who work in elementary occupations are given the same education opportunities and the same encouragement as the children of professionals.
    DOI: 10.1787/5jz8mr7kp026-en
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  • 45
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    Are Grouping and Selecting Students for Different Schools Related to Students' Motivation to Learn? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.39
    Parallel Title: Parallele Sprachausgabe Existe-t-il un lien entre le regroupement et la sélection des élèves et leur motivation à l'égard de l'apprentissage ?
    Keywords: Education
    Abstract: On average across OECD countries, students who are highly motivated to learn mathematics because they believe it will help them later on score better in mathematics – by the equivalent of half a year of schooling – than students who are not highly motivated. Students’ motivation to learn mathematics is lower in education systems that sort and group students into different schools and/or programmes.
    DOI: 10.1787/5jz5hlpb6nxw-en
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  • 46
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    How Closely is the Distribution of Skills Related to Countries' Overall Level of Social Inequality and Economic Prosperity? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.105
    Keywords: Education
    Abstract: A country’s level of human capital – the knowledge and skills in the population – has a strong bearing on its economic potential for growth and prosperity. On the other hand, its level of social inequality might prevent prosperity to be shared in equitable ways across the population. This papers looks at the relationship between the distribution of numeracy skills in the population to measures of economic prosperity (per capita GDP) and social inequality (Gini coefficient). Country-level correlations between various measures of the skills dispersion and these two indicators are presented. The correlations suggest that a higher numeracy skills dispersion is related to higher social inequality. A higher share of low-skilled adults relates positively with greater social inequality, while a higher share of high-skilled adults seems to be related with higher levels of economic output.
    DOI: 10.1787/5jxvd5rk3tnx-en
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  • 47
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    Fostering and Measuring Skills : Improving Cognitive and Non-cognitive Skills to Promote Lifetime Success (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.110
    Keywords: Education
    Abstract: IQ tests and achievement tests do not capture non-cognitive skills — personality traits, goals, character and motivations that are valued in the labour market, in school and elsewhere. For many outcomes, their predictive power rivals or exceeds that of cognitive skills. Skills are stable across situations with different incentives. Skills are not immutable over the life cycle. While they have a genetic basis they are also shaped by environments, including families, schools and peers. Skill development is a dynamic process. The early years are important in shaping all skills and in laying the foundations for successful investment and intervention in the later years. During the early years, both cognitive and non-cognitive skills are highly malleable. During the adolescent years, non-cognitive skills are more malleable than cognitive skills. The differential plasticity of different skills by age has important implications for the design of effective policies.
    DOI: 10.1787/5jxsr7vr78f7-en
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  • 48
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    Who Are the School Truants? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.35
    Parallel Title: Parallele Sprachausgabe Absentéisme des élèves : Prévalence et conséquences
    Keywords: Education
    Abstract: Across OECD countries, 18% of students skipped classes at least once in the two weeks prior to the PISA test, and 15% of students skipped a day of school or more over the same period. Few students in high-performing school systems skip classes or days of school. For students in OECD countries, skipping classes is associated with a 32-point lower score in mathematics, while skipping days of school is associated with a 52-point lower score. Truancy is observed among all students, whether advantaged or disadvantaged.
    DOI: 10.1787/5jzb019jwmd5-en
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  • 49
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    Infinite connections : Education and new technologies (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (12 p.)
    Series Statement: Trends Shaping Education Spotlights no.5
    Keywords: Education
    Abstract: ICT has influenced almost all aspects of our lives and has changed the way we communicate, work and socialize. Education plays a key role in ensuring that everyone can reap the benefits of our technology-rich world, as well as help mitigate some of the risks.
    DOI: 10.1787/79ac3b84-en
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  • 50
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    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
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  • 51
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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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  • 52
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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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  • 53
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    OECD Skills Strategy Diagnostic Report: Norway 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264298781
    Language: English
    Pages: Online-Ressource (203 p.)
    Series Statement: OECD Skills Studies
    Keywords: Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Norwegen ; Education ; Employment ; Norway ; Graue Literatur
    Abstract: Skills are central to Norway’s future prosperity and the well-being of its people. This diagnostic report identifies 12 skills challenges for Norway which were distilled from a series of interactive diagnostic workshops held in the course of 2013 with a wide range of stakeholders in Oslo, Buskerud County and Nordland County. The OECD Skills Strategy Diagnostic Report: Norway draws upon a wide range of OECD comparative data and analysis to illustrate each skills challenge and offers insights from the experience of other countries in tackling similar skills challenges. The first nine skills challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The last three skills challenges refer to the “enabling” conditions which strengthen the overall skills system.
    DOI: 10.1787/9789264298781-en
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  • 54
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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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    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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  • 56
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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
    URL: Volltext
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  • 57
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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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  • 58
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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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  • 59
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    A Teachers' Guide to TALIS 2013 : Teaching and Learning International Survey (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216075
    Language: English
    Pages: Online-Ressource (30 p.) , ill.
    Series Statement: TALIS
    Parallel Title: Parallelausg. Guide TALIS 2013 à l'intention des enseignants ; Enquête internationale sur l'enseignement et l'apprentissage
    Keywords: Education
    Abstract: This publication not only presents the main results of TALIS 2013, it also takes those findings and, backed by the research literature on education and the large body of OECD work on education, offers insights and advice to teachers and school leaders on how they can improve teaching and learning in their schools. It is both a guide through TALIS and a handbook for building excellence into teaching.
    DOI: 10.1787/9789264216075-en
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  • 60
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    Implementation of a New School Supervision System in Poland (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (43 p.)
    Series Statement: OECD Education Working Papers no.111
    Keywords: Education ; Poland
    Abstract: This case study explores the strategies, processes and outcomes of an education reform in Poland which was introduced in 2009 and substantively changed the school inspection system. Its analysis looks in particular at the co-operation between the central and the local level throughout the implementation of the programme. In order to address the shortcomings of the prior inspection system, the reform combined internal and external evaluation in school supervision practice and put greater emphasis on collaboration among stakeholders. The results of the analysis show that the reform has had a great impact on the organisation of inspectorates, introducing modern principles such as teamwork and self-evaluation. Also, it affected the attitudes of important actors in the education system regarding the relevance of data to support internal and external school evaluation. The overall goals and aims of the reform gained the support of the various stakeholders. However, the implementation and communication processes were seen as deficient, especially in terms of a lack of capacity to roll out the reform as well as a lack of trust/disbelief that evaluation can be used for improvement, rather than the expected punitive purposes. Nevertheless, the reform achieved first structural steps towards building a culture of self-evaluation, which had thus far not been part of the Polish education system.
    DOI: 10.1787/5jxrlxrxgc6b-en
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  • 61
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    Promoting Skills for Innovation in Higher Education : A Literature Review on the Effectiveness of Problem-based Learning and of Teaching Behaviours (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.100
    Keywords: Education
    Abstract: Higher education plays an important role in providing people with skills for innovation, but a number of important questions remain as to what kind of higher education teaching can be conducive to the strengthening of skills for innovation. This report aims to shed light on this issue by reviewing the current evidence on the effectiveness of problem-based learning compared with more traditional approaches in higher education teaching. It explores the extent to which problem-based learning can be an effective way to develop different discipline-specific and transferable skills for innovation. Research, primarily from the field of medicine, shows that problem-based learning appears to be beneficial in fostering certain aspects of skills for innovation. In addition, the report explores the literature on direct teaching behaviours that may help foster student learning in more traditional teaching settings. Despite the promising evidence linking problem-based learning and effective teaching in higher education to certain aspects of skills for innovation, more work is needed in this area. There is strong potential for further research to provide additional important insights into the development of skills for innovation.
    DOI: 10.1787/5k3tsj67l226-en
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  • 62
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    Do Students Have the Drive to Succeed? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.37
    Parallel Title: Parallele Sprachausgabe Réussite : les élèves sont-ils motivés ?
    Keywords: Education
    Abstract: When students believe that investing effort in learning will make a difference, they score significantly higher in mathematics. The fact that large proportions of students in most countries consistently believe that student achievement is mainly a product of hard work, rather than inherited intelligence, suggests that education and its social context can make a difference in instilling values that foster success in education. Teachers’ use of cognitive-activation strategies, such as giving students problems that require them to think for an extended time, presenting problems for which there is no immediately obvious way of arriving at a solution, and helping students to learn from their mistakes, is associated with students’ drive. Students whose teachers set clear goals for learning and offer feedback on their performance in mathematics also tend to report higher levels of perseverance and openness to problem solving.
    DOI: 10.1787/5jz777gcd0vj-en
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    Learning Begets Learning : Adult Participation in Lifelong Education (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Education Indicators in Focus no.26
    Parallel Title: Parallele Sprachausgabe L'envie d'apprendre vient en apprenant : Participation des adultes à la formation tout au long de la vie
    Keywords: Education
    Abstract: In Denmark, Finland, the Netherlands, Norway and Sweden, participation rates in adult education and learning are over 60%, but they are one-third – or below – in Italy, the Russian Federation and the Slovak Republic. The more highly educated adults are, the more likely they are to continue with adult education and learning: about 70% of adults with a tertiary qualification participated, compared with just 27% among adults who did not complete upper secondary education. Employed adults are more likely to participate in adult education and learning: in half of the countries, the difference in participation between employed and unemployed individuals is more than 15 percentage points. Motivation encourages participation in adult education and learning: countries where a significant proportion of adults express a desire for more education also show the highest levels of participation.
    DOI: 10.1787/5jxsvvmr9z8n-en
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  • 64
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    How Much Time Do Primary and Lower Secondary Students Spend in the Classroom? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Education Indicators in Focus no.22
    Parallel Title: Parallele Sprachausgabe Combien de temps les élèves du primaire et du premier cycle du secondaire passent-ils en classe ?
    Keywords: Education
    Abstract: Students in OECD countries are expected to receive a total of 7 751 hours of instruction on average during their primary and lower secondary education – the bulk of that time is compulsory. In general, the higher the level of education, the greater the number of instruction hours a year. Reading, mathematics and science take up around 50% of the compulsory curricular time in primary education but only 40% at the lower secondary level. The wide variation in instruction hours across OECD countries suggests there is little consensus on the most effective policies related to school time.
    DOI: 10.1787/5jz44fnl1t6k-en
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  • 65
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    Report on Social Desirability, Midpoint and Extreme Responding in TALIS 2013 (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.107
    Keywords: Education
    Abstract: This paper investigated the effects of response styles in cross-cultural contexts. The authors used data on social desirability, extreme and midpoint responding, and the scale scores of 17 constructs related to the teaching profession, which were collected from 76,887 teachers in 18 countries in the Teaching and Learning International Survey (TALIS). Main findings are: (1) a 10-item social desirability scale demonstrated partial invariance of a positive and a negative impression management factor; (2) a general response style, representing a continuum ranging from response amplification to moderation, was extracted with social desirability and extreme responding as positive indicators and midpoint responding as a negative indicator; (3) social desirability and the general response style at the country level were negatively correlated with country affluence and educational achievement; (4) social desirability and the general response style were more strongly correlated with constructs of teacher efficacy and job satisfaction than other constructs at both the individual and country level; and (5) correction of response styles had negligible effects on cross-cultural differences in these constructs.
    DOI: 10.1787/5jxswcfwt76h-en
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  • 66
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    OECD Skills Strategy Diagnostic Report: Austria 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264300255
    Language: English
    Pages: Online-Ressource (172 p.)
    Series Statement: OECD skills strategy diagnostic report
    Series Statement: OECD Skills Studies
    Keywords: Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Österreich ; Education ; Employment ; Austria ; Graue Literatur
    Abstract: Skills are central to Austria’s future prosperity and the well-being of its people. The OECD Skills Strategy Diagnostic Report: Austria identifies 14 skills challenges for Austria. The project and this report build on both the insights from workshops as well as latest international comparative analysis from OECD and national sources. The report provides cases illustrating how other countries have tackled similar challenges, which can be used as input to potential policy options on how to tackle these challenges. The challenges are described under each of the main pillars of the OECD Skills Strategy. The first 11 challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next three challenges refer to the “enabling” conditions which strengthen the overall skills system. Success in tackling these skills challenges will boost performance across the whole skills system.
    DOI: 10.1787/9789264300255-en
    URL: Volltext
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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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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  • 68
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    What Are the Earnings Advantages from Education? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (4 p.)
    Series Statement: Education Indicators in Focus no.27
    Parallel Title: Parallelausg. Quel avantage salarial le niveau de formation procure-t-il ?
    Keywords: Education
    Abstract: Rising levels of tertiary attainment seem not to have led to an “inflation” eroding the labour-market value of qualifications. However, tertiary graduates have the highest relative earnings advantage when they live in a country with low tertiary attainment rates. On average, compared to those with an upper secondary education, tertiary-educated adults earn about 1.6 times more than their peers, while individuals without an upper secondary education earn 24% less. Higher educational attainment and literacy skills increase earnings, but the advantages are more pronounced for men than for women and seem to increase as adults get older. The crisis has widened the wage gap between less educated and highly educated individuals: across OECD countries, the average difference in earnings from employment between these two groups increased from 75 percentage points in 2008 to 79 percentage points in 2012. Qualifications are more rewarded than skills: attaining a higher level of education has a stronger positive impact on earnings than better literacy proficiency.
    DOI: 10.1787/5jxrcllj8pwl-en
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    Does culture affect post-secondary education choices? (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 57-85 | volume:24 | year:2014 | number:3 | pages:57-85
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 57-85
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:57-85
    Keywords: Education
    Abstract: This paper first discusses the theoretical approaches regarding the choice of participating in post-secondary (or “higher”) education, starting with a presentation of the standard neoclassical economics approach, and then adding concepts taken from the emerging behavioural economics literature to take into account “cultural” factors that affect access. The paper then presents the results of an empirical analysis based on a very rich Canadian dataset, the Youth in Transition Survey, which follows youth from ages 15 to 25. It includes remarkably detailed information on family and other background factors, as well as schooling experiences, which provides evidence that points to the importance of cultural influences on PSE choices. Policy implications are then discussed.
    DOI: 10.1787/hemp-24-5jz8tqsdq3jb
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  • 70
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    Increasing participation and attainment in higher education in Australia : The early effects of a “demand-driven” system (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 145-160 | volume:24 | year:2014 | number:3 | pages:145-160
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 145-160
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:145-160
    Keywords: Education ; Australia
    Abstract: This article examines the early outcomes of the policy reforms that aim to increase substantially the proportion of Australians with a bachelor’s degree and improve equity of access. The changes rely on student choices dictating the flow and overall volume of government funding. The authors analyse the new policies and their implications for students and higher education institutions, focussing on: i) the initial evidence of impact on student numbers and the nature of the patterns of growth; ii) the effects on equity and the mix of students enrolled, both overall and between institutions; iii) the impact of increasing enrolments on government fiscal constraints and the pressure on student charges; iv) ensuring learning outcomes for all students and high-level outcomes for the most capable; and v) the role of universities and the place of other higher education providers in an increasingly diverse system.
    DOI: 10.1787/hemp-24-5jz8tqsd095g
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    Managing the oversight of international branch campuses in higher education (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 161-176 | volume:24 | year:2014 | number:3 | pages:161-176
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 161-176
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:161-176
    Keywords: Education
    Abstract: Over the past two decades, many colleges and universities established physical presences in foreign countries. The development of such foreign educational outposts has meant that institutions have had to learn how to manage across geopolitical borders. This study used interviews with senior officials at institutions operating one or more international branch campuses to identify the three primary areas of oversight of concern to multinational universities: faculty, curriculum and finances. In each of these areas, the authors identify differing managerial strategies used by institutions and explore how these strategies relate to whether the branch is viewed as an integrated or separated component of the institution’s governance structure.
    DOI: 10.1787/hemp-24-5jz8tqscxk25
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  • 72
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    The professionalisation of degree courses in France : New issues in an old debate (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 87-105 | volume:24 | year:2014 | number:3 | pages:87-105
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 87-105
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:87-105
    Keywords: Education ; France
    Abstract: In this article, the author discusses the professionalisation of university courses, noting that there are two different views concerning the mission of universities: the dissemination of knowledge and training highly skilled workers to benefit national economies. He explains that in France, for many years, due to the singularity of the organisation of its higher educational system, it was assumed that universities were not concerned with the professionalisation of degree courses. But from the 1960s onwards, there was a change that consisted in introducing vocational courses into universities. This movement is taking on a new form in the 2010s: the aim is to professionalise general courses to improve young graduates’ employability. To achieve this goal, the state provides subsidies to universities, partly on the basis of the employment rate of graduates. The author concludes that this situation may prove untenable for universities.
    DOI: 10.1787/hemp-24-5jz8tqsdn4s1
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  • 73
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    Benchmarking university governance in the MENA region (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 7-36 | volume:24 | year:2014 | number:3 | pages:7-36
    Details
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 7-36
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:7-36
    Keywords: Education
    Abstract: How higher education institutions are managed is one of the most decisive factors in achieving institutional goals. The key role that university governance plays in the improvement of education quality has been the focus of attention in MENA economies since 2009. In this article, the authors present the findings of a screening tool developed as a benchmarking exercise that assesses the extent to which universities in the MENA region are following governance practices aligned with their institutional goals and international trends, and monitors their progress over time. They present the results of testing the methodology of the screening tool in a sample of universities in Egypt, Morocco, the PalestinianAuthority and Tunisia comparing them across five dimensions: 1) context, mission and goals; 2) management orientation; 3) autonomy; 4) accountability; and 5) participation. The findings highlight vivid differences, especially notable in between private and public institutions.
    DOI: 10.1787/hemp-24-5jz8tqsdwplw
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  • 74
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    Attracting European academics to Turkey under the Erasmus programme (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 107-125 | volume:24 | year:2014 | number:3 | pages:107-125
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 107-125
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:107-125
    Keywords: Education ; Turkey
    Abstract: This study explores the extent to which European lecturers experience barriers to participation in the Erasmus programme in relation to Turkey. The evidence indicates that, although the number of Turkish lecturers who participate in the programme has constantly been increasing, mobility from the European Union (EU) to Turkey is low. A question arises as to what measures should be taken to reduce obstacles to the academic mobility and to improve attractiveness to the Turkish higher education institutions (HEIs) to European academics. In order to understand how mobility might be increased, the study investigates key drivers and barriers that might hinder mobility and draws conclusions about ways to improve participation.
    DOI: 10.1787/hemp-24-5jz8tqsdl96j
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  • 75
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    Foreword (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 3-4 | volume:24 | year:2014 | number:3 | pages:3-4
    Details
    Language: English
    Pages: 1 Online-Ressource (2 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 3-4
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:3-4
    Keywords: Education
    Abstract: The Higher Education Management and Policy journal was first published in 1977 under the title International Journal of Institutional Management in Higher Education, then Higher Education Management from 1989 to 2001.
    DOI: 10.1787/hemp-24-5jz8tqsg4qnx
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  • 76
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    Comparing international student and institutional objectives and institutional objectives : Implications for institutional strategy (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 37-55 | volume:24 | year:2014 | number:3 | pages:37-55
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 37-55
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:37-55
    Keywords: Education ; Canada
    Abstract: Globalisation of higher education is critical to achieving many of higher education’s highest goals. This paper analyses the results of a survey of over 5000 Indian private high-school students (Skinkle and Embleton, 2011) revealing that 21% are seriously considering international education (IE). Those considering IE often stated their motivations as including improving leadership skills, meeting new people and giving back to society. There is however little research concerning the goals (and practices) of higher education institutions in relation to the aspirations of IE students. A primary motivation for many institutions is financial. The authors integrate the results of the survey with an empirical study of 65 Canadian professorial and administrative leaders at both colleges and universities, from 54 diverse institutions across Canada, to provide critical analyses of perceived benefits, threats and desired outcomes of IE in higher education. Strategic imperatives for IE management are presented.
    DOI: 10.1787/hemp-24-5jz8tqsds535
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  • 77
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    Managing change in higher education institutions in Tanzania : A historical perspective (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 127-144 | volume:24 | year:2014 | number:3 | pages:127-144
    Details
    Language: English
    Pages: 1 Online-Ressource (18 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 127-144
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:127-144
    Keywords: Education ; Tanzania, United Republic of
    Abstract: This paper examines the history of the management of the higher education sector in Tanzania. It reveals that government policies and management styles throughout the period from 1961 to the early 2000s created a culture of resistance within the higher education institutions, leading to struggles and many attempts to change the management of the sector. The authors analyse the effects of management practices in higher education and propose a model of institutional change that yields positive outcomes based on institutional needs and those of the academic faculty members.
    DOI: 10.1787/hemp-24-5jz8tqsd1vjh
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  • 78
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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
    URL: Volltext
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  • 79
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    PISA 2012 Results: What Students Know and Can Do (Volume I) : Student Performance in Mathematics, Reading and Science (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (564 p.) , 21 x 28cm.
    Series Statement: PISA
    Keywords: Education
    Abstract: The OECD Programme for International Student Assessment (PISA) examines not just what students know in mathematics, reading and science, but what they can do with what they know. This is the first of six volumes that present the results of the 2012 PISA survey, the fifth round of the triennial assessment. It summarises the performance in mathematics, reading and science of students in PISA 2012.
    DOI: 10.1787/9789264201118-en
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  • 80
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    Reviews of National Policies for Education: Quality Assurance in Higher Education in Chile 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264190597
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: Reviews of National Policies for Education
    Parallel Title: Parallelausg. Revisión de Políticas Nacionales de Educación; El Aseguramiento de la Calidad en la Educación Superior en Chile 2013
    Keywords: Education ; Science and Technology ; Chile
    Abstract: Growth and diversity have characterised higher education in OECD countries for fifty years. Chile is no exception and has experienced dramatic increases in the number of students, the range of institutions and the programmes that they offer. But wider participation and diversification are only part of the story. Chilean society remains highly unequal in economic and social terms, and the quality of the academic, technical and professional programmes on offer is uneven. The establishment of a culture of quality in higher education which goes beyond accreditation, and the provision of accurate and reliable information, have become issues of concern not only to institutions, students and employers but to a wider public. This report analyses the performance of the relatively young higher education quality assurance system (SINAC-ES). It provides a set of key principles that the OECD review team believes both reflect international practice and are relevant for Chile. The report makes a set of recommendations about the place of the SINAC ES in Chilean higher education and society; the focus of its work; its structure and leadership; and the functions of licensing; accreditation and information that it carries out.
    DOI: 10.1787/9789264190597-en
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  • 81
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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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  • 82
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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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  • 83
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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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  • 84
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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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  • 85
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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
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  • 86
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    Higher Education in Regional and City Development: Basque Country, Spain 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200180
    Language: English
    Pages: Online-Ressource (270 p.) , ill.
    Series Statement: Higher Education in Regional and City Development
    Keywords: Hochschule ; Regionalentwicklung ; Regionalpolitik ; Spanien ; Education ; Urban, Rural and Regional Development ; Spain
    Abstract: The Basque country stands out in the Spanish landscape thanks to its industrial strength and well-educated workforce. How can the Basque Country make the best use of skills and knowledge against a backdrop of growing competition from emerging economies and ageing population? This publication explores a range of helpful policy measures and institutional reforms to mobilise higher education for regional development. It is part of the series of the OECD reviews of Higher Education in Regional and City Development. These reviews help mobilise higher education institutions for economic, social and cultural development of cities and regions. They analyse how the higher education system impacts upon regional and local development and brings together universities, other higher education institutions and public and private agencies to identify strategic goals and to work towards them.
    DOI: 10.1787/9789264200180-en
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  • 87
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    What Do Students Think About School? (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.24
    Parallel Title: Parallele Sprachausgabe L'école : qu'en pensent les élèves ?
    Keywords: Education
    Abstract: Most students think that what they learned in school is useful for them or their future. Students’ attitudes towards school are associated with their reading skills. Students who report that the climate at their school is conducive to learning tend to have more positive attitudes towards school.
    DOI: 10.1787/5k4c78mk3g6f-en
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  • 88
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    Do Immigrant Students' Reading Skills Depend on How Long they Have Been in their New Country? (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.29
    Parallel Title: Parallele Sprachausgabe Les compétences en compréhension de l'écrit des élèves immigrants dépendent-elles de l'âge auquel ils sont arrivés dans leur pays d'accueil ?
    Keywords: Education
    Abstract: In most OECD countries, newly arrived 15-year-old immigrant students show poorer reading performance than immigrant students who arrived in their new country when they were younger than five. Students who emigrated from less-developed countries where the home language differs from their new language of instruction are particularly vulnerable to the “late-arrival” penalty in reading performance. Immigrant students from countries with similar levels of development and the same language as the host country do not suffer any late-arrival penalty at all.
    DOI: 10.1787/5k44zcpqn5q4-en
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  • 89
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    Returns to Skills Around the World : Evidence from PIAAC (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.101
    Keywords: Education
    Abstract: Existing estimates of the labor-market returns to human capital give a distorted picture of the role of skills across different economies. International comparisons of earnings analyses rely almost exclusively on school attainment measures of human capital, and evidence incorporating direct measures of cognitive skills is mostly restricted to early-career workers in the United States. Analysis of the new PIAAC survey of adult skills over the full lifecycle in 22 countries shows that the focus on early-career earnings leads to underestimating the lifetime returns to skills by about one quarter. On average, a one-standard-deviation increase in numeracy skills is associated with an 18 percent wage increase among prime-age workers. But this masks considerable heterogeneity across countries. Eight countries, including all Nordic countries, have returns between 12 and 15 percent, while six are above 21 percent with the largest return being 28 percent in the United States. Estimates are remarkably robust to different earnings and skill measures, additional controls, and various subgroups. Intriguingly, returns to skills are systematically lower in countries with higher union density, stricter employment protection, and larger public-sector shares.
    DOI: 10.1787/5k3tsjqmvtq2-en
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  • 90
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    Review of the Italian Strategy for Digital Schools (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (108 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.90
    Keywords: Education ; Italy
    Abstract: The Italian Ministry of Education launched in 2007 a National Plan for Digital Schools (Piano Nazionale Scuola Digitale) to mainstream Information Communication Technology (ICT) in Italian classrooms and use technology as a catalyser of innovation in Italian education, hopefully conducing to new teaching practices, new models of school organisation, new products and tools to support quality teaching. The Italian Ministry of Education, Universities and Research asked the OECD to review its Plan from an international perspective and to suggest improvements. The small budget of the Plan has limited the effectiveness of its diverse initiatives. In its current design, a significant rise of the budget of the plan through public or private sources is a necessary condition for its success. Given current budgetary constraints, a significant budget increase may be difficult, and the report proposes to revise some features of the Plan in order to achieve two objectives: 1) speed up the uptake of ICT in Italian schools and classrooms; 2) create an Innovation Laboratory Network of test bed schools piloting and inventing new pedagogic and organisational practices to improve Italian education, by refocusing the innovation projects on the school 2.0 (scuol2.0) initiative.
    DOI: 10.1787/5k487ntdbr44-en
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  • 91
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    Think Green (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: Trends Shaping Education Spotlights no.4
    Keywords: Education
    Abstract: The environment is a hot topic in the press and classrooms and much has been said about the need for action to protect our planet. Education plays a crucial role in raising awareness of environmental challenges and shaping the attitudes and behaviours that can make a difference.
    DOI: 10.1787/trends_edu-2013-12-en
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  • 92
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    Monitoring Adult Learning Policies : A Theoretical Framework and Indicators (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.88
    Keywords: Education
    Abstract: The main task of the Working Group on Adult Learning of the INES Labour Market, Economic and Social Outcomes network is the development of indicators on Adult Learning for publication in the annual volume “Education at a Glance” of the OECD. As part of this task, a list of 18 policy goals/issues in the domain of adult learning have been identified through broad consultations. After identifying the policy goals a theoretical framework was developed in order to be able to systematically select indicators for monitoring them. The theoretical framework is based on a systemic approach, identifying context, input, processes, output and outcome of the system of Adult Learning. The policy goals to be monitored and the theoretical framework constitute the basis for the definition and selection of a list of indicators which might be published in EAG. The third element in the development of international indicators is the existence of comparable data of good quality. The paper includes a list of 44 indicators which are practical to publish with existing data sources or with data sources likely to become available in the near future. The coverage of the policy areas is uneven, reflecting both the focus of existing data sources and the difficulties of some data gathering exercises.
    DOI: 10.1787/5k4c0vxjlkzt-en
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  • 93
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    How Are University Students Changing? (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Education Indicators in Focus no.15
    Parallel Title: Parallele Sprachausgabe Comment le profil des étudiants de l'enseignement supérieur évolue-t-il ?
    Keywords: Education
    Abstract: More than 23 million students across the OECD and G20 countries will start their first universitylevel course in 2013. The new generation of students will be particularly diverse, with more adults and international students than ever. Entry rates have increased over the last decades but unequal access to university still persists, with entry rates reflecting the background of the students.
    DOI: 10.1787/5k3z04ch3d5c-en
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  • 94
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    Do Students Perform Better in Schools with Orderly Classrooms? (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.32
    Parallel Title: Parallele Sprachausgabe Les élèves sont-ils plus performants dans les établissements où règne un bon climat de discipline ?
    Keywords: Education
    Abstract: Most students enjoy orderly classrooms for their language-of-instruction lessons. Socio-economically disadvantaged students are less likely to enjoy orderly classrooms than advantaged students. Orderly classrooms – regardless of the school’s overall socio-economic profile – are related to better performance.
    DOI: 10.1787/5k40d63gcd44-en
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  • 95
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    Analysis of the Predictive Power of PISA Test Items (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.87
    Keywords: Education
    Abstract: The predictive power of the PISA test items for future student success is examined based on data from the Longitudinal Surveys of Australian Youth (LSAY) for the PISA 2003 cohort. This working paper analyses how students’ responses to mathematics and problem-solving items in PISA 2003 are related to the students’ qualifications in education in 2007 and 2010. The results show that items do differ in their predictive power, depending on some of their deep qualities. PISA mathematics and problem-solving items are grouped into various classifications according to their qualities. This paper proposes 16 new classifications of items. Among mathematics-specific item classifications, two are found to be significantly related to future student success: those that assess knowledge, understanding, and application of statistics; and those related to rates, ratios, proportions, and/or percent. These items frequently require students to apply common mathematical concepts to solve multi-step, non-routine problems, think flexibly, and understand and interpret information presented in an unfamiliar format or context. Among classifications that are not specific to mathematics, items that were classified as using reverse or flexible thinking are found to be related to student qualifications in both mathematics and problem solving. These items require students to be able to think through a solution at various points during the problem-solving process, not just at the start.
    DOI: 10.1787/5k4bx47268g5-en
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  • 96
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    Are Countries Moving Towards More Equitable Education Systems? (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.25
    Parallel Title: Parallele Sprachausgabe Les pays s'orientent-ils vers des systèmes d'éducation plus équitables ?
    Keywords: Education
    Abstract: PISA results show that no country or economy has reached the goal of creating a completely equitable education system, but some are much closer than others. Some countries and economies have shown that improvements in equity can be achieved at the same time as improvements in overall performance, and in a relatively short time.
    DOI: 10.1787/5k4bwpbqrz9s-en
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  • 97
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    The Survey of Adult Skills : Reader's Companion (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204027
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Parallel Title: Parallelausg. L'évaluation des compétences des adultes ; Manuel à l'usage des lecteurs
    Parallel Title: Erscheint auch als The survey of adult skills
    RVK:
    DW 1000
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Education ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit ; Informationstechnik ; OECD
    Abstract: This reader’s companion for the Survey of Adult Skills explains what the survey measures and the methodology behind the measurements, provides content of the background questionnaires, examines the relationship between this survey and other skills surveys, as well the issues of ‘key competencies” and measurements of human capital.
    DOI: 10.1787/9789264204027-en
    URL: Volltext
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  • 98
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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
    URL: Volltext
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  • 99
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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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  • 100
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    Improving Education in Mexico : A State-level Perspective from Puebla (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200197
    Language: English
    Pages: Online-Ressource (228 p.) , ill.
    Parallel Title: Parallelausg. Mejorar la Educación en México ; Una perspectiva estatal desde Puebla
    Parallel Title: Erscheint auch als Improving education in Mexico
    Keywords: Schulpolitik ; Mexiko ; Puebla (Staat) ; Education ; Mexico ; Staat Puebla ; Schule ; Schulentwicklung
    Abstract: How can the state of Puebla improve its education system? Within an international perspective, this report analyses the major challenges facing the state’s education system, current policy initiatives, and innovative practices. It highlights that a long-term strategy, a stronger capacity to lead improvements and reforms in four main policy areas are keystones for educational improvement. With insights from top performing systems and those with a similar reform trajectory, it sets out strategies for action to make change happen.
    DOI: 10.1787/9789264200197-en
    URL: Volltext
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