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  • Online Resource  (3,702)
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  • 2010-2014  (3,702)
  • 1930-1934
  • Paris : OECD Publishing  (3,702)
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  • 1
    Online Resource
    Online Resource
    Energy Supply Security 2014 : Emergency Response of IEA Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218420
    Language: English
    Pages: Online-Ressource (604 p.)
    Keywords: Energy
    Abstract: Ensuring energy security is a core responsibility of the International Energy Agency and a priority for its member countries. To this end, the ability to respond quickly and effectively in the event of a supply disruption is essential. Energy Supply Security 2014: The Emergency Response of IEA Countries provides an overview of the most recent oil and natural gas emergency policy reviews of the 29 IEA member countries as well as those of key partners such as Chile, China, India and ASEAN. The publication assesses each country’s emergency arrangements for security of supply of oil and gas, their stockholding structure, demand restraint measures and fuel switching capacity, and also provides a summary of energy security best practices among the IEA membership and beyond. Although the IEA was initially created to focus on oil supply security, energy markets have evolved, with other fuels playing increasingly important roles in the global energy mix. Thus, natural gas is highlighted in this publication, including assessments of measures to respond to and offset potential supply disruptions. Due to the increasing dependence of modern societies on reliable and secure electricity supplies, this publication also includes an overview of the electricity security assessment framework recently developed by the IEA for the purposes of strengthening countries’ electricity security.
    DOI: 10.1787/9789264218420-en
    URL: Volltext
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  • 2
    Online Resource
    Online Resource
    Economies interconnectées : Comment tirer parti des chaînes de valeur mondiales (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201842
    Language: French
    Pages: Online-Ressource (290 p.) , ill.
    Parallel Title: Parallelausg. Interconnected Economies; Benefiting from Global Value Chains
    Keywords: Finance and Investment ; Science and Technology ; Trade ; Industry and Services
    Abstract: Cette publication examine comment les chaînes de valeur mondiales ont évolué et les défis politiques qu'elles ont engendrés.
    DOI: 10.1787/9789264201842-fr
    URL: Volltext
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  • 3
    Online Resource
    Online Resource
    Guidance on Developing Safety Performance Indicators For Industry (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221741
    Language: English
    Pages: Online-Ressource (156 p.)
    Series Statement: Series on Chemical Accidents
    Keywords: Environment
    Abstract: This Guidance on Developing Safety Performance Indicators (“Guidance on SPI”) was prepared to assist enterprises that wish to implement and/or review Safety Performance Indicator Programmes. The three chapters in this Guidance are designed to help enterprises better understand safety performance indicators, and how to implement SPI Programmes. Specifically, Chapter 1 provides important background information on the Guidance and on SPIs more generally including (i) a description of the target audience for this Guidance, (ii) defi nitions of SPIs and related terms, and (iii) insights on the reasons for implementing an SPI Programme. Chapter 2 sets out a seven-step process for implementing an SPI Programme, along with three examples of how different types of enterprises might approach the establishment of such a Programme. These seven steps build on the experience of a number of enterprises in the UK that worked with the Health and Safety Executive to develop a practical approach for applying performance indicators. Chapter 3 provides additional support for the development of an SPI Programme by setting out a menu of possible elements (targets, outcome indicators and activities indicators). This menu is extensive in light of the different types of potentially interested enterprises, recognising that each enterprise will likely choose only a limited number of the elements to monitor its key areas of concern. Furthermore, it is understood that an enterprise may decide to implement an SPI Programme in steps, focusing fi rst on only a few priority areas, and then expanding and amending its Programme as experience is gained. Annexes provide further support with an expanded explanation of metrics and a summary of targets, along with a glossary, a list of selected references and a copy of the Guiding Principles’ “Golden Rules.”
    DOI: 10.1787/9789264221741-en
    URL: Volltext
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  • 4
    Online Resource
    Online Resource
    Essai n 489 : Test des Comètes In Vivo en Conditions Alcalines sur Cellules de Mammifères (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224186
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 489; In Vivo Mammalian Alkaline Comet Assay
    Keywords: Environment
    Abstract: L’essai in vivo d’électrophorèse sur gel en conditions alcalines de cellules isolées, aussi appelé test des comètes est une méthode mesurant les cassures de brins d’ADN dans les cellules eucaryotes. Chaque groupe traité est composé au minimum de 5 animaux d’un même sexe (ou de chaque sexe si besoin est). On utilise également un groupe témoin positif et un groupe témoin négatif. Les animaux reçoivent un traitement quotidien sur une durée de 2 jours ou plus, permettant au produit chimique d’essai d’atteindre le tissu cible, celui-ci peut être le foie, le rein, ou tous autres tissus si cela est justifié. Les tissus à étudier sont disséqués et des suspensions de cellules/noyaux isolés sont préparées, puis incluses dans un gel d’Agarose pour être fixé sur des lames. Les cellules/noyaux sont traitées avec un tampon de lyse pour éliminer la membrane cellulaire et/ou nucléaire. L’ADN nucléaire dans l’agar est ensuite soumis à une électrophorèse à pH élevé produisant des structures ressemblant à des comètes qui, si l’on utilise les colorants fluorescents appropriés, peuvent être observées par microscopie à fluorescence. En fonction de leur taille les fragments d’ADN migrent de la tête vers la queue de la comète, et l’intensité de la queue de la comète relative à l’intensité totale (tête plus queue) reflète l’ampleur des cassures de l’ADN.
    DOI: 10.1787/9789264224186-fr
    URL: Volltext
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  • 5
    Online Resource
    Online Resource
    Essai n 239 : Essai de Toxicité sur Myriophyllum Spicatum dans un Système Eau-Sédiment (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224162
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 239; Water-Sediment Myriophyllum Spicatum Toxicity Test
    Keywords: Environment
    Abstract: Cette ligne directrice vise à évaluer la toxicité des produits chimiques sur le développement des plantes aquatiques à racines (Myriophyllum spicatum) cultivées dans un système eau-sédiment. L’apex d’individus sains et sans fleur sont mis en pot dans un sédiment synthétique normalisé complété par des nutriments et soumis à au moins 5 concentrations différentes du produit chimique d’essai pendant une période de 14 jours. On utilise au minimum 6 réplicats pour les témoins et 4 réplicats pour chaque concentration d’essai. Les variables quantitatives mesurées sont la longueur de la tige et l’évolution du poids frais et sec, et les variables mesurées qualitatives sont la présence ou non de chlorose, et la nécrose ou les anomalies de croissance. On détermine le taux de croissance spécifique (r) et le rendement (y), qui sont ensuite utilisés pour obtenir la CxEr et la CxEy (x pouvant être par exemple 10, 20, 50). De plus, la concentration minimale avec effet observé (CMEO) et la concentration sans effet observé (CSEO) peuvent être déterminées par calcul statistique.
    DOI: 10.1787/9789264224162-fr
    URL: Volltext
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  • 6
    Online Resource
    Online Resource
    Essai n 310 : Biodégradabilité facile - dégagement de CO2 dans des flacons hermétiquement clos (essai de l'espace libre au-dessus du liquide) (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224513
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 3
    Parallel Title: Parallelausg. Test No. 310; Ready Biodegradability - CO2 in sealed vessels (Headspace Test)
    Keywords: Environment
    Abstract: Cette Ligne directrice est une méthode de dépistage pour l'évaluation de la biodégradabilité facile de substance chimique. La substance d'essai, normalement à 20 mg C/L, représentant la seule source de carbone et d’énergie, est incubée (pendant 28 jours normalement) dans des bouteilles scellées, en aérobiose, contenant un milieu tampon composé de sels minéraux, dans lequel a été ensemencée une population mixte de micro-organismes. Afin de vérifier la procédure d'essais, une substance de référence (éthylèneglycol, benzoate de sodium ou aniline et 1-octanol), à la biodégradabilité connue, doit être testée en parallèle. On recommande d’analyser trois réplicats de flacon après un nombre suffisant d'intervalles de temps. De même, au moins cinq flacons (les flacons d'essai, les flacons témoins blanc, et les flacons avec la substance de référence) sont analysés à la fin de l'essai, afin de calculer les intervalles de confiance à 95% pour le pourcentage moyen de biodégradation. L'évolution de CO2 dégagé par la biodégradation aérobie finale de la substance d'essai est déterminée en mesurant l’excèdent de carbone inorganique (CI) produit dans les flacons d'essai par rapport à celui produit dans les flacons témoins blanc ne contenant que le milieu ensemencé. Le degré de biodégradation est exprimé en pourcentage de la production maximale théorique de CI (ThCI), basé sur la quantité de substance d'essai ajoutée au départ. Une biodégradation 〉60% de la ThCI, dans l’intervalle de 10 jours au cours de cet essai, démontre que la substance d'essai est facilement biodégradable en aérobiose.
    DOI: 10.1787/9789264224513-fr
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  • 7
    Online Resource
    Online Resource
    Engaging with the Public : Twelve Lessons from DAC Peer Reviews (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226739
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: This booklet highlights key lessons learned on engaging with the public based on DAC members’ practices as documented in peer reviews, DevCom’s reports and publications and wider work from across the OECD. It includes examples from DAC members’ experiences and sketches out challenges they continue to face as they move toward more strategic, effective and innovative engagement with citizens and taxpayers on development co-operation.
    DOI: 10.1787/9789264226739-en
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  • 8
    Online Resource
    Online Resource
    Perspectivas de la OCDE sobre ciencia, tecnología e industria 2014 (Version abreviada) : Informe Iberoamericano (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226487
    Language: Spanish
    Pages: Online-Ressource (96 p.)
    Parallel Title: Parallelausg. OECD Science, Technology and Industry Outlook 2014
    Keywords: Science and Technology ; Industry and Services
    Abstract: La ciencia, la tecnología y la innovación (CTI) son factores decisivos para lograr un desarrollo social y económico sostenible. La OCDE hace recomendaciones de política basadas en evidencia acerca de la aportación de la CTI a las metas de crecimiento, empleo, sustentabilidad y bienestar de las naciones. Los países de Iberoamérica han estado trabajando de cerca con la OCDE sobre diversos aspectos de CTI y ahora, a propósito de la Reunión de Ministros y Altas Autoridades de Ciencia, Tecnología e Innovación, a celebrarse el 27 y 28 de noviembre en la ciudad de Puebla, México, la Organización ha preparado el presente Informe Iberoamericano, que se deriva de su OECD Science, Technology and Industry Outlook 2014. Su finalidad es informar a los responsables del diseño de políticas de CTI de la región, así como a representantes y analistas del sector empresarial, sobre los cambios recientes y próximos en los modelos mundiales de CTI. Asimismo, destaca las posibles implicaciones actuales y futuras de las políticas de CTI de los países a nivel tanto global como nacional.
    DOI: 10.1787/9789264226487-es
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  • 9
    Online Resource
    Online Resource
    The Size and Sectoral Distribution of SOEs in OECD and Partner Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215610
    Language: English
    Pages: Online-Ressource (68 p.) , ill.
    Parallel Title: Erscheint auch als The size and sectoral distribution of SOEs in OECD and partner countries
    DDC: 332
    Keywords: Öffentliches Unternehmen ; Betriebsgröße ; Betriebsgrößenstruktur ; Branche ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services
    Abstract: This report analyses a dataset detailing the size of national state-owned enterprise (SOE) sectors (by number, value and employment) and their composition by sector and corporate forms. The data relates to end-2012 and is based on questionnaire responses from government delegates to the OECD Working Party on State Ownership and Privatisation Practices. The authorities of 34 countries (of which 31 OECD member and three partner countries) contributed to the dataset.
    DOI: 10.1787/9789264215610-en
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  • 10
    Online Resource
    Online Resource
    Résultats de PISA 2012 : Des élèves prêts à apprendre (Volume III) : Engagement, motivation et image de soi (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205345
    Language: French
    Pages: Online-Ressource (532 p.)
    Series Statement: PISA
    Parallel Title: Parallelausg. PISA 2012 Results; Ready to Learn (Volume III); Students' Engagement, Drive and Self-Beliefs
    Keywords: Education
    Abstract: Cet ouvrage passe en revue l’engagement des élèves par rapport à l’école, leur motivation à réussir et leur perception par rapport à l’apprentissage des mathématiques.
    DOI: 10.1787/9789264205345-fr
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  • 11
    Online Resource
    Online Resource
    Employment and Skills Strategies in Australia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207899
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Australia
    Keywords: Qualifikation ; Arbeitsmarktpolitik ; Australien ; Employment ; Urban, Rural and Regional Development ; Australia
    Abstract: Employment and Skills Strategies in Australia focuses on the role of local employment and training agencies in contributing to job creation and productivity. It looks at the role of Local Employment Coordinators, introduced by the Department of Employment to work in 20 "priority employment areas" which were identified as needing extra assistance following the global financial crisis. This report is part of a comparative OECD review of local job creation policies, which explores how countries are putting measures in place at the local level to stimulate quality employment, social inclusion and growth.
    DOI: 10.1787/9789264207899-en
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  • 12
    Online Resource
    Online Resource
    Perspetivas económicas em África 2014 (Versão Condensada) : As cadeias de valor globais e a industrialização de África (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213005
    Language: Portuguese
    Pages: Online-Ressource (228 p.)
    Parallel Title: Parallelausg. African Economic Outlook 2014; Global Value Chains and Africa's Industrialisation
    Parallel Title: Parallelausg. Perspectives économiques en Afrique 2014 ; Les chaînes de valeur mondiales et l'industrialisation de l'Afrique
    Keywords: Development
    Abstract: As Perspetivas Económicas em África 2014 analisam o papel crescente do continente na economia mundial e fornecem previsões macroeconómicas para os próximos dois anos. O relatório detalha o desempenho das economias africanas em áreas cruciais: crescimento, financiamento, políticas comerciais e integração regional, desenvolvimento humano, e governação. As notas países abrangem agora a totalidade dos 54 países africanos. Estas notas sintetizam as tendências recentes da economia, as previsões de crescimento do produto interno bruto para 2014 e 2015, e destacam os principais desafios enfrentados pelos países. Um anexo estatístico permite a comparação entre as variáveis económicas, sociais e políticas específicas de cada país
    DOI: 10.1787/9789264213005-pt
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  • 13
    Online Resource
    Online Resource
    Making Mental Health Count : The Social and Economic Costs of Neglecting Mental Health Care (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208445
    Language: English
    Pages: Online-Ressource (244 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Hewlett, Emily Making mental health count
    Keywords: Psychische Krankheit ; Medizinische Behandlung ; Soziale Kosten ; OECD-Staaten ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Psychische Störung ; Untersuchung ; Soziale Kosten
    Abstract: Despite the enormous burden that mental ill-health imposes on individuals, their families, society, health systems and the economy, mental health care remains a neglected area of health policy in too many countries. Mental disorders represent a considerable disease burden, and have a significant impact on the lives of the OECD population, and account for considerable direct and indirect costs. This report argues that even in those OECD countries with a long history of deinstitutionalisation, there is still a long way to go to make community-based mental health care that achieves good outcomes for people with severe mental illness a reality. The disproportionate focus on severe mental illness has meant that mild-to-moderate mental illnesses, which makes up the largest burden of disease, have remained overwhelmingly neglected. This book addresses the high cost of mental illness, weaknesses and innovative developments in the organisation of care, changes and future directions for the mental health workforce, the need to develop better indicators for mental health care and quality, and tools for better governance of the mental health system. The high burden of mental ill health and the accompanying costs in terms of reduced quality of life, loss of productivity, and premature mortality, mean that making mental health count for all OECD countries is a priority.
    DOI: 10.1787/9789264208445-en
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  • 14
    Online Resource
    Online Resource
    OECD Investment Policy Reviews: Mauritius 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264212619 , 9789264226821
    Language: English
    Pages: Online-Ressource (245 p.) , ill.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD investment policy reviews
    Keywords: Investitionspolitik ; Mauritius ; Finance and Investment ; Mauritius
    Abstract: This review illustrates the significant progress made by the government of Mauritius in improving its investment climate in recent years. It highlights major initiatives and specific policy measures undertaken, as well as areas that need further reforms to attract more and better investment, both domestic and foreign. While numerous policy advances have been achieved, this review identifies remaining challenges and policy options.
    DOI: 10.1787/9789264212619-en
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  • 15
    Online Resource
    Online Resource
    Measuring the Digital Economy : A New Perspective (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221796
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Measuring the Digital Economy; A New Perspective (Chinese version)
    Parallel Title: Erscheint auch als Measuring the digital economy
    DDC: 381/.142
    RVK:
    QR 760
    Keywords: Internetnutzung ; IKT-Sektor ; Messung ; OECD-Staaten ; Governance ; Science and Technology ; Bericht ; Statistik ; OECD ; Electronic Commerce ; Neue Medien ; Evaluation
    Abstract: The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.
    DOI: 10.1787/9789264221796-en
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  • 16
    Online Resource
    Online Resource
    OECD Territorial Reviews: Ukraine 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204836
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    Keywords: Regionalentwicklung ; Regionalplanung ; Regionales Wachstum ; Ukraine ; Governance ; Urban, Rural and Regional Development ; Ukraine ; Wirtschaftsentwicklung ; Regionalplanung
    Abstract: This review addresses the territorial dimension of a range of policy challenges in the Ukraine, including Urkraine's productivity challenge, large inter-regional disparities, and need for decentralisation.
    DOI: 10.1787/9789264204836-en
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  • 17
    Online Resource
    Online Resource
    The Governance of Regulators (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209015
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Best Practice Principles for Regulatory Policy
    Parallel Title: Parallelausg. La gouvernance des régulateurs
    Parallel Title: Erscheint auch als The governance of regulators
    DDC: 351
    Keywords: Regulierung ; Aufsichtsbehörde ; Governance-Ansatz ; OECD-Staaten ; Governance
    Abstract: This publication provides guidance on the institutional arrangements for regulators.
    DOI: 10.1787/9789264209015-en
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  • 18
    Online Resource
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    Action Plan on Base Erosion and Profit Shifting (Russian version) (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207837
    Language: Russian
    Pages: Online-Ressource (56 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Keywords: Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
    DOI: 10.1787/9789264207837-ru
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  • 19
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    Vieillissement et politiques de l'emploi : Suisse 2014 : Mieux travailler avec l'âge (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222823
    Language: French
    Pages: Online-Ressource (192 p.)
    Series Statement: Vieillissement et politiques de l'emploi
    Keywords: Social Issues/Migration/Health ; Switzerland
    Abstract: Ce rapport établit un état des lieux de la mise en œuvre des mesures pour l'emploi des seniors suite au rapport de 2003 "Vieillissement et politiques de l’emploi : Suisse" et identifie les champs prioritaires d’actions à mener ou à poursuivre. La Suisse se situe dans le peloton de tête des pays de l’OCDE pour ce qui concerne le taux d’emploi des personnes âgées. Pourtant, elle est parmi les champions uniquement pour les hommes de moins de 60 ans et pour les diplômés de l’enseignement supérieur tandis qu’il suffit d’avoir 60-64 ans, d’être une femme ou de ne pas avoir de diplôme de l’enseignement supérieur pour ne plus être parmi les meilleurs. Davantage pourrait donc être fait pour donner à tous les travailleurs de meilleurs choix et incitations pour continuer à travailler. Une stratégie d’ensemble est nécessaire pour qu’une meilleure gestion des âges soit menée dans les entreprises, le rôle des autorités publiques étant d’encourager les partenaires sociaux à investir plus dans les travailleurs âgés. Trois axes doivent être privilégiés : i) renforcer les incitations pour travailler plus longtemps ; ii) lever les obstacles au recrutement et au maintien dans l’emploi destravailleurs âgés ; et iii) améliorer l’employabilité des travailleurs.
    DOI: 10.1787/9789264222823-fr
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    OECD Framework for Regulatory Policy Evaluation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214453
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Parallel Title: Erscheint auch als Arndt-Bascle, Christiane OECD framework for regulatory policy evaluation
    Keywords: Regulierung ; Bewertung ; OECD-Staaten ; Governance
    Abstract: This publication provides countries with a Framework for Regulatory Policy Evaluation, an overview of evaluation practices in OECD countries and concrete examples. It also reports key findings of three expert papers on the evaluation of regulatory policy that informed the development of the Framework.
    DOI: 10.1787/9789264214453-en
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  • 21
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    Politiques en faveur des PME Afrique du Nord et Moyen-Orient 2014 : valuation sur la base du Small Business Act pour l'Europe (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221864
    Language: French
    Pages: Online-Ressource (416 p.)
    Parallel Title: Parallelausg. SME Policy Index; The Mediterranean Middle East and North Africa 2014; Implementation of the Small Business Act for Europe
    Keywords: Finance and Investment
    Abstract: Ce rapport fournit une évaluation des politiques publiques en faveur des PME, dans huit économies du Moyen-Orient et d'Afrique du Nord. L’évaluation est structurée selon les dix principes (dimensions) du Small Business Act pour l’Europe. Le rapport conclut que la région dans son ensemble a au cours des cinq dernières années progressé dans les domaines clés de la politique en faveur des PME en dépit de la crise politique et économique. Cependant, les progrès furent modestes, progressifs et inégaux entre les économies et les dimensions. Les progrès ont été plus marqués dans les économies ayant mis en place un cadre institutionnel solide et bien structuré pour leur politique en faveur des PME.
    DOI: 10.1787/9789264221864-fr
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  • 22
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    Policy Framework for Investment in Agriculture (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264212725
    Language: English
    Pages: Online-Ressource (76 p.)
    Parallel Title: Parallelausg. Cadre d'action pour l'investissement agricole
    Parallel Title: Erscheint auch als Policy framework for investment in agriculture
    Keywords: Landwirtschaft ; Investitionspolitik ; Welt ; Finance and Investment ; Landwirtschaft ; Investition
    Abstract: By proposing questions in ten policy areas, the Policy Framework for Investment in Agriculture supports host countries in evaluating and designing policies to mobilise private investment in agriculture and maximise its positive contribution to economic growth and sustainable development. It draws on the Policy Framework for Investment developed at the OECD in 2006 by 60 OECD and non-OECD countries.
    DOI: 10.1787/9789264212725-en
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  • 23
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    Tourism and the Creative Economy (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207875
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Studies on Tourism
    Parallel Title: Parallelausg. Le tourisme et l'économie créative
    Parallel Title: Erscheint auch als Tourism and the creative economy
    Keywords: Tourismus ; Kreativsektor ; Wissensgesellschaft ; OECD-Staaten ; Urban, Rural and Regional Development ; Industry and Services ; Austria ; China, People’s Republic ; Italy ; Japan ; Korea, Republic of ; New Zealand ; United States ; OECD ; Tourismus ; Kulturwirtschaft ; Internationaler Vergleich
    Abstract: As the significance of the creative economy continues to grow, important synergies with tourism are emerging, offering considerable potential to grow demand and develop new products, experiences and markets.These new links are driving a shift from conventional models of cultural tourism to new models of creative tourism based on intangible culture and contemporary creativity. This report examines the growing relationship between the tourism and creative sectors to guide the development of effective policies in this area. Drawing on recent case studies, it considers how to strengthen these linkages and take advantage of the opportunities to generate added value. Active policies are needed so that countries, regions and cities can realise the potential benefits from linking tourism and creativity. Key policy issues are identified.
    DOI: 10.1787/9789264207875-en
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  • 24
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    OECD Regional Outlook 2014 : Regions and Cities: Where Policies and People Meet (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201415
    Language: English
    Pages: Online-Ressource (288 p.)
    Parallel Title: Parallelausg. Perspectives régionales de l'OCDE 2014 ; Régions et villes ; Les politiques publiques à la rencontre des citoyens
    Parallel Title: Erscheint auch als OECD OECD regional outlook 2014
    RVK:
    RB 10627
    Keywords: Regionalpolitik ; Regionales Wachstum ; Regionalentwicklung ; Kommunalpolitik ; Stadtwachstum ; Stadtentwicklung ; OECD-Staaten ; Urban, Rural and Regional Development
    Abstract: Regions and cities are on the front lines of many challenges faced by OECD countries today, from education and jobs to health care and quality of life. Getting regions and cities “right”, adapting policies to the specificities of where people live and work, is vital to improving citizens’ well-being. This second edition of the OECD Regional Outlook aims to help countries do just that. Part I describes the main trends and challenges today. Part II has a special focus on cities, looking at public investment, urban framework policies, and rural-urban issues. Part III presents a Policy Forum on the future of cities, with five contributions from distinguished authors and policy makers. Part IV offers profiles of regional development in all 34 OECD countries.
    DOI: 10.1787/9789264201415-en
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  • 25
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    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
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  • 26
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    Greening Household Behaviour : Overview from the 2011 Survey - Revised edition (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214651
    Language: English
    Pages: Online-Ressource (304 p.)
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Parallelausg. Vers des comportements plus environnementaux ; Vue d'ensemble de l'enquête 2011
    Parallel Title: Erscheint auch als Greening household behaviour
    Keywords: OECD ; Konsumentenverhalten ; Umweltbewusstsein ; Lebensstil ; OECD-Staaten ; Environment ; OECD ; Verbraucherverhalten ; Lebensstil ; Umweltbewusstsein
    Abstract: Developing growth strategies that promote greener lifestyles requires a good understanding of the factors that affect people’s behaviour towards the environment. Based on periodic surveys of more than 10 000 households, this publication presents responses from the most recent round of the OECD survey implemented in 2011, in 5 areas (energy, food, transport, waste and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. The survey provides a common framework to collect unique empirical evidence for better policy design. Analysis comparing the data across countries, policy conditions and household characteristics reveals which measures most effectively change behaviour. Each round of the survey also allows to track changes over time and to explore new emerging issues. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that “soft” measures such as labelling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments. This edition completely replaces the previously posted 2013 edition.
    DOI: 10.1787/9789264214651-en
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    Revenue Statistics in Asian Countries 2014 : Trends in Indonesia and Malaysia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210691
    Language: English
    Pages: Online-Ressource (76 p.)
    DOI: 10.1787/9789264210691-en
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  • 28
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    Le financement des PME et des entrepreneurs 2013 : Tableau de bord de l'OCDE (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264190573
    Language: French
    Pages: Online-Ressource (300 p.) , ill.
    Parallel Title: Parallelausg. Financing SMEs and Entrepreneurs 2013; An OECD Scoreboard
    DOI: 10.1787/9789264190573-fr
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  • 29
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    Water Governance in Jordan : Overcoming the Challenges to Private Sector Participation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213753
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. La gouvernance des services de l'eau en Jordanie ; Surmonter les défis de la participation du secteur privé
    Parallel Title: Erscheint auch als Water governance in Jordan
    DDC: 363.61095695
    Keywords: Wasserpolitik ; Wasserwirtschaft ; Governance-Ansatz ; Wasserversorgung ; Privatwirtschaft ; Jordanien ; Environment ; Governance ; Jordan ; Jordanien ; Wasserwirtschaft
    Abstract: This report assesses the main governance and financing challenges to private sector participation (PSP) in the water supply and sanitation sector of Jordan, and provides ways forward to address them, based on international experience and OECD compendium of principles and good practices. Using the diagnostic analysis of the governance challenges to PSP in the Jordan water sector (Chapter 1), the report identifies ways forward to overcome bottlenecks focusing on three key pillars (Chapter 2): i) managing public-private partnership in a fiscally constrained environment through appropriate budget processes; ii) reducing the regulatory risks through supporting the development of a high-quality framework; and iii)managing and enhancing stakeholder engagement to improve accountability and buy-in. The report also includes an action plan with concrete measures to implement the recommendations proposed in the report. The report has been developed as part of a water policy dialogue conducted by the OECD jointly with the Global Water Partnership-Mediterranean (GWP-Med) in the context of the project labelled by the Union for the Mediterranean (UfM) “Governance and Financing for the Mediterranean Water Sector”, with the support of the FEMIP Trust Fund of the European Investment Bank.
    DOI: 10.1787/9789264213753-en
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    OECD Development Co-operation Peer Reviews: Ireland 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225114
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.914170172405
    Keywords: Entwicklungshilfe ; Irland ; Development ; Ireland
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. This peer review of Ireland reviews its development policies and programmes. It assesses not just the performance of its development co-operation agency, but also policy and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
    DOI: 10.1787/9789264225114-en
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  • 31
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    OECD Regulatory Compliance Cost Assessment Guidance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209657
    Language: English
    Pages: Online-Ressource (76 p.)
    Parallel Title: Erscheint auch als OECD OECD regulatory compliance cost assessment guidance
    Keywords: Regulierung ; Befolgungskosten ; OECD-Staaten ; Governance
    Abstract: Governments across the OECD and beyond are increasingly concerned with controlling and reducing regulatory costs in order to create a more favourable business environment, thereby improve the conditions for inclusive growth. They must work to systematically adopt better regulatory choices, ensuring that the most cost-effective and efficient options are chosen in all areas of regulation. A key component of regulatory costs are the costs associated with regulatory compliance. This guidance document provides a practical, technical and user-friendly guidance on measuring and reducing compliance costs of regulation in OECD countries.
    DOI: 10.1787/9789264209657-en
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  • 32
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    Recruiting Immigrant Workers: New Zealand 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215658
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Recruiting Immigrant Workers
    Parallel Title: Erscheint auch als Recruiting immigrant workers
    DDC: 325
    Keywords: Arbeitsmigranten ; Migrationspolitik ; Arbeitsmarktpolitik ; Neuseeland ; Employment ; Social Issues/Migration/Health ; New Zealand
    Abstract: New Zealand is among the OECD countries that have been settled by migration. Currently more than a quarter of the New Zealand workforce is foreign-born. Despite being a settlement country, most labour migration is temporary and permanent migration mainly draws from the pool of temporary labour migrants. Current temporary labour migration is equivalent to 3.6% of the workforce, by far the largest figure in the OECD. An elaborate system of labour-market tests and exemptions aims to limit negative impact on the domestic workforce while at the same time responding to employer needs. A large part of temporary flows is into low-skilled jobs with little steering possibilities, and some vigilance is needed. For permanent migration, which is also among the highest in per capita terms among OECD countries, New Zealand operates with target numbers. The country faces difficulties in meeting thes targets, whose value-added in a largely demand-driven system - favoring immigrants with a job offer - is questionable.
    DOI: 10.1787/9789264215658-en
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    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
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    Japan: Advancing the Third Arrow for a Resilient Economy and Inclusive Growth (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215955
    Language: English
    Pages: Online-Ressource (32 p.)
    Series Statement: Better Policies
    Keywords: Economics ; Japan
    Abstract: This book provides an overview of the key challenges faced by Japan and OECD's main policy recommendations to address them. Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, the book tailors the OECD’s policy advice to the specific and timely priorities of Japan, focusing on how its government can make reform happen.
    DOI: 10.1787/9789264215955-en
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  • 35
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222878
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Ghana 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222878-en
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  • 36
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    Estudio de la OCDE sobre políticas y regulación de telecomunicaciones en Colombia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209558
    Language: Spanish
    Pages: Online-Ressource (180 p.)
    Parallel Title: Parallelausg. OECD Review of Telecommunication Policy and Regulation in Colombia
    Keywords: Governance ; Science and Technology ; Colombia
    Abstract: La estudio de la OCDE sobre políticas y regulación de las telecomunicaciones tomó como base las respuestas de las autoridades colombianas a un cuestionario, así como los resultados de una extensa serie de entrevistas realizadas a los principales actores del sector de las telecomunicaciones durante una visita de investigación efectuada en Colombia.
    DOI: 10.1787/9789264209558-es
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  • 37
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    Employment and Skills Strategies in Canada (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209374
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Parallelausg. Stratégies d'emploi et de compétences au Canada
    Parallel Title: Erscheint auch als Employment and skills strategies in Canada
    Keywords: Erwerbstätigkeit ; Qualifikation ; Arbeitsmarktpolitik ; Kanada ; Ontario (Provinz) ; Quebec (Provinz) ; Employment ; Urban, Rural and Regional Development ; Canada
    Abstract: This report delivers evidence-based and practical recommendations on how to better support employment and economic development in Canada. It builds on sub-national data analysis and consultations with local stakeholders in four case study areas across Ontario and Quebec. It provides a comparative framework to understand the role of the local level in contributing to more and better quality jobs. The report can help federal, provincial, local policy makers in Canada build effective and sustainable partnerships at the local level, which join-up efforts and achieve stronger outcomes across employment, training, and economic development policies. Co-ordinated policies can help workers find suitable jobs, while also stimulating entrepreneurship and productivity, which increases the quality of life and prosperity within a community as well as throughout the country.
    DOI: 10.1787/9789264209374-en
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  • 38
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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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  • 39
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    Emerging Policy Issues in Synthetic Biology (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208421
    Language: English
    Pages: Online-Ressource (168 p.)
    Parallel Title: Erscheint auch als Emerging policy issues in synthetic biology
    DDC: 572.86
    Keywords: Biotechnologie ; Science and Technology ; Synthetische Biologie
    Abstract: Synthetic biology is at such an early stage of development that there is no uniform agreement as yet about what it actually is. To some, it represents a natural extension of genetic engineering, and therefore is “business as usual”. For others, it is a way to bring mass manufacturing out from the decades of biotechnology research. Currently the discipline is limited by the ability to synthesise DNA cost-effectively but this is a technical barrier that it is anticipated will be overcome. Synthetic biology raises a number of policy issues around R&D funding, company investment, PPP arrangements and innovative financing, infrastructure requirements, education and training, intellectual property (IP), regulation, and public engagement. In preparation for the continuing development and greater use of synthetic biology, some countries have started to prepare synthetic biology technical roadmaps and a global roadmap for the medium term would be an extremely useful policy tool. Technical roadmaps could both identify likely future policy requirements, and be a useful vehicle in public engagement.
    DOI: 10.1787/9789264208421-en
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  • 40
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    Climate Resilience in Development Planning : Experiences in Colombia and Ethiopia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209503
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Parallel Title: Erscheint auch als Climate resilience in development planning
    DDC: 363.7387
    Keywords: Entwicklungsplanung ; Klimawandel ; Kolumbien ; Äthiopien ; Environment ; Colombia ; Ethiopia ; Äthiopien ; Kolumbien ; Klimaänderung ; Entwicklungsökonomie
    Abstract: Climate-related disasters have inflicted increasingly high losses on developing countries, and with climate change, these losses are likely to worsen. Improving country resilience against climate risks is therefore vital for achieving poverty reduction and economic development goals. This report discusses the current state of knowledge on how to build climate resilience in developing countries. It argues that climate-resilient development requires moving beyond the climate-proofing of existing development pathways, to consider economic development objectives and resilience priorities in parallel. Achieving this will require political vision and a clear understanding of the relation between climate and development, as well as an adapted institutional set-up, financing arrangements, and progress monitoring and evaluation. The report also discusses two priorities for climate-resilient development: disaster risk management and the involvement of the private sector. The report builds on a growing volume of country experiences on building climate resilience into national development planning. Two country case studies, Ethiopia and Colombia, are discussed in detail.
    DOI: 10.1787/9789264209503-en
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    The Distributional Effects of Consumption Taxes in OECD Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224520
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Tax Policy Studies no.22
    Parallel Title: Erscheint auch als The distributional effects of consumption taxes in OECD countries
    Keywords: Verteilungswirkung ; Verbrauchsteuer ; Steuerinzidenz ; OECD-Staaten ; Employment ; Taxation ; Bericht ; OECD ; Steuerpolitik ; Umsatzsteuer ; Inzidenz
    Abstract: The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
    DOI: 10.1787/9789264224520-en
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  • 42
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    Water Governance in the Netherlands : Fit for the Future? (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264102637
    Language: English
    Pages: Online-Ressource (296 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Water governance in the Netherlands
    DDC: 333.91009492
    Keywords: Wasserpolitik ; Wasserwirtschaft ; Governance-Ansatz ; Niederlande ; Environment ; Governance ; Netherlands
    Abstract: This report assesses the extent to which Dutch water governance is fit for future challenges and sketches an agenda for the reform of water policies in the Netherlands. It builds on a one-year policy dialogue with over 100 Dutch stakeholders, supported by robust analytical work and drawing on international best practice.
    DOI: 10.1787/9789264102637-en
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  • 43
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    Melons : = Melons (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213289
    Language: Multiple languages
    Pages: Online-Ressource (70 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the current melons standard. This new brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in melons. The electronic version of this brochure is available on the OECD website.
    DOI: 10.1787/9789264213289-en-fr
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  • 44
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    National Intellectual Property Systems, Innovation and Economic Development : With perspectives on Colombia and Indonesia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204485
    Language: English
    Pages: Online-Ressource (196 p.)
    Parallel Title: Erscheint auch als National intellectual property systems, innovation and economic development
    Keywords: Immaterialgüterrechte ; Innovation ; Entwicklung ; Kolumbien ; Indonesien ; Science and Technology ; Colombia ; Indonesia
    Abstract: This publication addresses the role of national systems of IP in the socio-economic development of emerging countries, notably through their impact on innovation. It presents a framework that identifies the key mechanisms that enable IP systems to support emerging countries’ innovation and development objectives. The report also discusses two IP country studies conducted for Colombia and Indonesia. These are based on analyses of the national intellectual property systems, drawing on country missions that gathered detailed information and feedback from more than 100 stakeholders on IP-related priorities and bottlenecks. Concrete policy recommendations are provided for both countries.
    DOI: 10.1787/9789264204485-en
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  • 45
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    China: Structural Reforms for Inclusive Growth (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215962
    Language: English
    Pages: Online-Ressource (28 p.)
    Series Statement: Better Policies
    Keywords: Economics ; China, People’s Republic
    Abstract: This book provides an overview of the key challenges faced by China and OECD's main policy recommendations to address them. Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, the book tailors the OECD’s policy advice to the specific and timely priorities of China, focusing on how its government can make reform happen.
    DOI: 10.1787/9789264215962-en
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  • 46
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    Germany: Keeping the Edge : Competitiveness for Inclusive Growth (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216006
    Language: English
    Pages: Online-Ressource (40 p.)
    Series Statement: Better Policies
    Keywords: Economics ; Germany
    Abstract: This book provides an overview of the key challenges currently faced in Germany and OECD's main policy recommendations to address them. Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, the book tailors the OECD’s policy advice to the specific and timely priorities of Germany, focusing on how its government can make reform happen.
    DOI: 10.1787/9789264216006-en
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  • 47
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    OECD Environmental Performance Reviews: Colombia 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208292
    Language: English
    Pages: Online-Ressource (236 p.) , ill.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE ; Colombie 2014
    Parallel Title: Parallelausg. Evaluaciones del desempeño ambiental; Colombia 2014
    Keywords: Environment ; Colombia
    Abstract: This report is the first OECD review of Colombia’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on waste and chemicals management and policies that promote more effective and efficient protection and sustainable use of biodiversity.
    DOI: 10.1787/9789264208292-en
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  • 48
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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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    Making Innovation Policy Work : Learning from Experimentation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264185739
    Language: English
    Pages: Online-Ressource (286 p.)
    Parallel Title: Erscheint auch als Making innovation policy work
    Keywords: Technologiepolitik ; OECD-Staaten ; Welt ; Innovationsförderung ; Innovation ; Industriepolitik ; Unternehmenspolitik ; Umweltschutzmarkt ; Produktion ; Wirtschaft ; Ökologie ; Nachhaltigkeit ; Entwicklung ; Unterentwicklung ; Ursache ; Tendenz ; Science and Technology ; Industry and Services
    Abstract: This book explores emerging topics in innovation policy for more inclusive and sustainable growth, building on concrete examples. It develops the notion of experimental innovation policy – which integrates monitoring and feedback at the policy design stage, and occurs continuously to improve impact and implementation. This approach should help improve the quality and efficiency of public expenditures supporting innovation policy. Experimental policy making is particularly important for new and emerging innovation domains, where the scope for learning and improvement is the greatest. To make the discussion as concrete and relevant as possible for practitioners and policy makers, three emerging domains of innovation policy are explored in greater detail: innovative entrepreneurship, green innovation, and pro-poor or base-of-the-pyramid (BoP) innovation.
    DOI: 10.1787/9789264185739-en
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    Promoting Research Excellence : New Approaches to Funding (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207462
    Language: English
    Pages: Online-Ressource (216 p.)
    Parallel Title: Erscheint auch als Promoting research excellence
    DDC: 370.78
    Keywords: Technologiepolitik ; Hochschulpolitik ; Forschungsfinanzierung ; Hochschulfinanzierung ; Universitäre Forschung ; Regionales Cluster ; OECD-Staaten ; Science and Technology
    Abstract: National research systems face an increasingly competitive environment for ideas, talent and funds, and governments have shifted funds from institutional core funding to project funding, often on a competitive basis, or reward success in raising third-party funds in performance-based funding schemes. It is in this context that “research excellence initiatives” (REIs) have emerged. This is an instrument designed to encourage outstanding research by providing large-scale, long-term funding to designated research units. They provide funds for research and research-related measures, such as the improvement or extension of physical infrastructure, the recruitment of outstanding researchers from abroad and researcher training. This report presents new evidence on how governments steer and fund public research in higher education and public research institutions through REIs. The report can help inform discussions on future government policy directions by providing information on how REIs work and on the functioning and characteristics of institutions that host centres of excellence. The findings show some of the benefits to be gained through REIs and note some pitfalls to be avoided.
    DOI: 10.1787/9789264207462-en
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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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    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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    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
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    Résultats de TALIS 2013 : Une perspective internationale sur l'enseignement et l'apprentissage (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214293
    Language: French
    Pages: Online-Ressource (226 p.) , ill.
    Series Statement: TALIS
    Parallel Title: Parallelausg. TALIS 2013 Results; An International Perspective on Teaching and Learning
    DDC: 370
    Keywords: Education ; Electronic books
    Abstract: Comment les pays peuvent-ils préparer les enseignants à relever les différents défis des établissements d’enseignement d’aujourd’hui ? L’Enquête internationale sur l’enseignement et l’apprentissage (TALIS) de l’OCDE aide à répondre à cette question en interrogeant les enseignants et les chefs d’établissement sur leurs conditions de travail et l’environnement d’apprentissage dans leur établissement. En apportant des données précises, récentes et comparables, l’enquête TALIS a pour objectif d’aider les pays à élaborer et à améliorer leurs politiques, de manière à porter la profession d’enseignant au plus haut niveau de qualité. Pour les enseignants et les chefs d’établissement, elle représente une possibilité de contribuer à l’analyse et à la formulation de politiques d’éducation dans des domaines clés. Parmi les thèmes explorés figurent la formation continue, la direction d’établissement, les pratiques pédagogiques, le climat scolaire, les évaluations et les commentaires y afférents, la satisfaction professionnelle et le profil des enseignants. Le présent rapport synthétise les résultats de la deuxième édition de l’enquête TALIS, menée en 2013.
    Note: Description based upon print version of record
    DOI: 10.1787/9789264214293-fr
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    The Mutual Review of Development Effectiveness in Africa 2014 : Promise and Performance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255692
    Language: English
    Pages: Online-Ressource (70 p.)
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2014 ; Promesses et résultats
    Keywords: Development
    Abstract: The Mutual Review of Development Effectiveness is an exercise in mutual accountability undertaken jointly by ECA and the OECD following a request of NEPAD Heads of State and Government in 2003. Its purpose is to assess what has been done by Africa and its development partners to deliver commitments in relation to development in Africa, what results have been achieved, and what the key future priorities are. It complements the self-assessments produced by each side to the partnership, and is in line with the shift in emphasis from aid effectiveness to development effectiveness, and the emphasis on mutual accountability at Busan. NEPAD Heads of State and Government and AU/ECA Finance Ministers have reaffirmed the value of this exercise. The 2014 report follows the same structure as previous reports, divided into 4 main ‘clusters’ of issues covering: sustainable economic growth, investing in people, good governance and financing for development.
    DOI: 10.1787/9789264255692-en
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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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    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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    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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    Regulatory Policy in Kazakhstan : Towards Improved Implementation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214255
    Language: English
    Pages: Online-Ressource (99 p.) , ill.
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Erscheint auch als Regulatory policy in Kazakhstan
    DDC: 338.542
    Keywords: Regulierung ; Kasachstan ; Governance ; Kazakhstan
    Abstract: This review assesses regulatory management in Kazakhstan. It provides concrete recommendations on strategies, institutions and tools to improve the quality of the regulatory environment in Kazakhstan.
    DOI: 10.1787/9789264214255-en
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  • 60
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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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    Standard for Automatic Exchange of Financial Account Information in Tax Matters (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216525
    Language: English
    Pages: Online-Ressource (230 p.)
    Parallel Title: Erscheint auch als Standard for automatic exchange of financial account information in tax matters
    DDC: 336.20091724
    Keywords: Taxation ; Internationales Steuerrecht ; Datenaustausch
    Abstract: The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014. This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions of the Model Competent Authority Agreement, the technical modalities and a wider approach to the Common Reporting Standard.
    DOI: 10.1787/9789264216525-en
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    Food Losses and Food Waste in China : A First Estimate (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (30 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.66
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
    DOI: 10.1787/5jz5sq5173lq-en
    URL: http://dx.doi.org/10.1787/5jz5sq5173lq-en
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  • 63
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2014 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264727489
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Niue
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for Niue.
    DOI: 10.1787/f604e31b-en
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  • 64
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    Secure and Efficient Electricity Supply : During the Transition to Low Carbon Power Systems (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207639
    Language: English
    Pages: Online-Ressource (36 p.)
    Keywords: Energy
    Abstract: Electricity shortages can paralyse our modern economies. All governments fear rolling black-outs and their economic consequences, especially in economies increasingly based on digital technologies. Over the last two decades, the development of markets for power has produced cost reduction, technological innovation, increased cross border trade and assured a steady supply of electricity. Now, IEA countries face the challenge of maintaining security of electricity supply during the transition to low-carbon economies. Low-carbon policies are pushing electricity markets into novel territories at a time when most of the generation and network capacity will have to be replaced. Most notably, wind and solar generation, now an integral part of electricity markets, can present new operating and investment challenges for generation, networks and the regional integration of electricity markets. In addition, the resilience of power systems facing more frequent natural disasters is also of increasing concern. IEA ministers mandated the Secretariat to work on the Electricity Security Action Plan (ESAP), expanding to electricity the energy security mission of the IEA. This paper outlines the key conclusions and policy recommendations to "keep the lights on" while reducing CO 2 emissions and increasing the efficiency.
    DOI: 10.1787/9789264207639-en
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  • 65
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    Portugal: Consolidação dareforma estrutural para o apoio ao crescimento e à competitividade (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218482
    Language: Portuguese
    Pages: Online-Ressource (44 p.)
    Parallel Title: Parallelausg. Portugal; Deepening Structural Reform to Support Growth and Competitiveness
    Parallel Title: Parallelausg.: Portugal: Deepening Structural Reform to Support Growth and Competitiveness
    Keywords: Economics ; Portugal
    DOI: 10.1787/9789264218482-pt
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  • 66
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    OECD Guidance Document on Defining Minor Uses of Pesticides (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221703
    Language: English
    Pages: Online-Ressource (26 p.)
    Series Statement: Series on Pesticides and Biocides no.49
    Keywords: Environment
    Abstract: Minor use is the use of chemical pesticides or non-chemical means of crop protection where the potential use is on a scale not sufficiently large to justify registration of that use from an applicant’s perspective alone. Typically minor uses involve crops grown on a small scale (minor crops) and often are high value specialty crops. Additionally minor uses can involve uses within major crops in terms of controlling minor pests and diseases. This results in a situation where specialty crop industries are either without or are lacking sufficient access to pesticides to adequately protect those crops. This Guidance for Defining Minor Uses of Pesticides is provided to encourage and enhance member countries similarities in their approaches to defining minor uses, and to ensure that those needs are appropriately regulated, managed and addressed in their respective countries.
    DOI: 10.1787/9789264221703-en
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    OECD Issue Paper on Microbial Contaminants Limits for Microbial Pest Control Products (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221642
    Language: English
    Pages: Online-Ressource (51 p.)
    Series Statement: Series on Pesticides and Biocides no.65
    Keywords: Environment
    Abstract: This document examines the establishment of acceptable limits of microbiological contamination in microbial pest control products.
    DOI: 10.1787/9789264221642-en
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    Guidance Document on Regulatory Incentives for the Registration of Pesticide Minor Uses (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221710
    Language: English
    Pages: Online-Ressource (29 p.)
    Series Statement: Series on Pesticides and Biocides no.63
    Keywords: Environment
    Abstract: This document provides guidance to national regulatory authorities in providing greater incentives to encourage applicants (manufacturers/registrants) to register agricultural pesticides (including both synthetically and naturally derived products) for minor uses.
    DOI: 10.1787/9789264221710-en
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  • 69
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    Social Media Use by Governments : A Policy Primer to Discuss Trends, Identify Policy Opportunities and Guide Decision Makers (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: OECD Working Papers on Public Governance no.26
    Keywords: Politische Kommunikation ; Social Web ; Welt ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper takes a comparative snapshot of social media use in and by OECD governments. The focus is on government institutions, as opposed to personalities, and how they manage to capture the opportunities of new social media platforms to deliver better public services and to create more open policy processes. The analysis is based on a large amount of empirical data, including a survey of OECD governments on policies and objectives in this area. Major challenges are discussed, notably those related to the uncertainty of institutions on how to best leverage social media beyond “corporate” communications. The paper proposes tools to guide decision makers: a checklist of issues to be considered by government institutions, a set of potential indicators to appraise impacts, and a range of options for more in-depth policy analysis.
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    DOI: 10.1787/5jxrcmghmk0s-en
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  • 70
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    Modelling Adaptation to Climate Change in Agriculture (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.70
    Keywords: Klimawandel ; Agrarproduktion ; Anpassung ; Bewässerung ; OECD-Staaten ; Agriculture and Food ; Environment ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper investigates how climate change can affect agricultural production and proposes some adaptation measures that could be undertaken to mitigate the negative effects of climate change while enhancing the positive ones. The paper stresses the importance of planned adaptation measures and highlights possible strategies for reducing risk and improving resilience. To quantify the possible effects of climate change and the effects of adaptation measures this study uses the International Model for Policy Analysis of Agricultural Commodities and Trade (IMPACT). The analysis first explores the potential effects of climate change on yields and prices. It then goes on to analyse the potential impacts of two distinctive sets of adaptation strategies on yields, prices, and food security, namely: i) research and development (to develop new crop varieties that are better suited to changed climate conditions) and ii) changes in irrigation technology. Last, the analysis in this paper estimates the public and private investment needs in research and development (R&D) for developing new crop varieties, and further develops estimates of the cost of improving irrigation technologies in OECD countries.
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    DOI: 10.1787/5jxrclljnbxq-en
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  • 71
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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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    Greening Household Behaviour and Food (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (38 p.)
    Series Statement: OECD Environment Working Papers no.75
    Keywords: Environment
    Abstract: This report focuses on households’ behaviour in relation to food consumption. It presents the results of follow-up econometric analysis of the 2011 OECD Survey on Environmental Policy and Individual Behaviour Change (EPIC). This report complements the overview of the survey data provided in the publication OECD (2014). It studies expenditure and willingness-to-pay (WTP) for organic food and food labelled as taking animal welfare into account...
    DOI: 10.1787/5jxrclntbvs0-en
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  • 73
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    Quel avantage salarial le niveau de formation procure-t-il ? (2014)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: Online-Ressource (4 p.)
    Series Statement: Les indicateurs de l'éducation à la loupe no.27
    Parallel Title: Parallelausg. What Are the Earnings Advantages from Education?
    Parallel Title: Parallelausg.: What Are the Earnings Advantages from Education?
    Keywords: Education
    Abstract: L’augmentation du nombre de diplômés de l’enseignement tertiaire ne semble pas avoir entraîné de phénomène d’« inflation » susceptible d’éroder la valeur de ce diplôme sur le marché du travail. Toutefois, les diplômés de l’enseignement tertiaire bénéficient de l’avantage le plus élevé en termes de revenus du travail relatifs lorsqu’ils vivent dans un pays où les diplômés de ce niveau d’enseignement sont peu nombreux. En moyenne, par comparaison avec les revenus du travail des adultes diplômés du deuxième cycle du secondaire, les adultes diplômés de l’enseignement tertiaire gagnent environ 1.6 fois plus, tandis que les adultes dont le niveau de formation est inférieur au deuxième cycle du secondaire gagnent 24 % de moins. L’élévation du niveau de formation et du niveau de compétence en littératie entraîne une augmentation des revenus ; toutefois, cet avantage est plus marqué pour les hommes que pour les femmes, et semble s’accroître avec l’âge. La crise a creusé les écarts de revenus entre les moins instruits et les plus instruits : dans les pays de l’OCDE, la différence moyenne de revenus du travail entre ces deux groupes est passée de 75 points de pourcentage en 2008 à 79 points de pourcentage en 2012. Les diplômes sont plus reconnus que les compétences : l’élévation du niveau de formation a un impact positif plus fort sur les revenus du travail que l’élévation du niveau de compétence en littératie.
    DOI: 10.1787/5jxrcljnrzr2-fr
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    Greening Household Behaviour : Overview of Results from Econometric Analysis and Policy Implications (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (34 p.)
    Series Statement: OECD Environment Working Papers no.79
    Keywords: Umweltpolitik ; Umweltbewusstsein ; Haushaltsstatistik ; Ökonometrie ; Australien ; Kanada ; Chile ; Frankreich ; Israel ; Japan ; Korea ; Niederlande ; Spanien ; Schweden ; Schweiz ; Environment ; Arbeitspapier ; Graue Literatur
    Abstract: The second round of the OECD Survey on Environmental Policy for Individual Behaviour Change (EPIC) was implemented in 2011. A publication providing an overview of the survey data from over 12 000 households in eleven countries (Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland) is available.1 Follow-up econometric analyses were conducted in each of the thematic areas covered (energy, food, transport, waste and water), as well as on cross-domain comparisons in environmental attitudes and behaviours.2 This report presents a synthesis of main results from econometric analysis using the data from the 2011 EPIC survey, as well as policy implications.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: PDF Reader.
    DOI: 10.1787/5jxrcllt1kq5-en
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    Monitoring and Evaluation of Climate Change Adaptation : Methodological Approaches (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (42 p.)
    Series Statement: OECD Environment Working Papers no.74
    Keywords: Klimapolitik ; Politikfeldanalyse ; Lernen ; Environment ; Arbeitspapier ; Graue Literatur
    Abstract: This paper explores methodological approaches that can be used to monitor and evaluate climate change adaptation initiatives at the projects and programme levels. It examines approaches that have been used in other areas of development practice to see what lessons have been learned that can inform the development of monitoring and evaluation frameworks targeted at adaptation. The paper focuses on three methodological challenges related to monitoring and evaluation that are particularly relevant for adaptation: i) assessing attribution, ii) establishing baselines and targets, and iii) dealing with long time horizons. The paper also considers the importance of on-going learning in evaluation and the benefit of applying a comprehensive approach to monitoring and evaluation, building on tested practices from participatory methods and social sciences techniques.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: PDF Reader.
    DOI: 10.1787/5jxrclr0ntjd-en
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    Un atlas du Sahara-Sahel : Géographie, économie et insécurité (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222335
    Language: French
    Pages: Online-Ressource (254 p.) , ill.
    Series Statement: Cahiers de l'Afrique de l'Ouest
    Parallel Title: Parallelausg. An Atlas of the Sahara-Sahel; Geography, Economics and Security
    Parallel Title: Parallelausg.: An Atlas of the Sahara-Sahel: Geography, Economics and Security
    Keywords: Development
    Abstract: Le Sahara-Sahel traverse des épisodes récurrents d’instabilité, cependant les crises libyenne et malienne récentes intensifient le degré de violence. Elles restructurent les dynamiques géopolitiques et géographiques. Transfrontalières voire régionales, ces crises contemporaines nécessitent de nouvelles réponses institutionnelles. Comment les pays partageant cet espace – Algérie, Libye, Mali, Maroc, Mauritanie, Niger, Tchad et Tunisie - peuvent-ils, ensemble et en relation avec des états tels que le Nigéria, le stabiliser et le développer ? Depuis toujours, le Sahara joue un rôle d’intermédiaire entre l’Afrique du Nord et l’Afrique subsaharienne. Avant l’époque romaine, des routes le traversaient déjà, à l’origine militaires. Les échanges commerciaux et humains sont intenses et fondés sur des réseaux sociaux auxquels se greffent désormais les trafics. La compréhension de leur structuration, de la mobilité géographique et organisationnelle des groupes criminels et des circulations migratoires représente un défi stratégique. Cet ouvrage espère relever ce défi et nourrir les stratégies pour le Sahel de l’Union européenne, des Nations Unies, de l’Union africaine ou encore de la CEDEAO (Communauté économique des États de l'Afrique de l'Ouest) en vue d’une paix durable. Cet Atlas s’appuie sur une analyse cartographiée et régionale des enjeux de sécurité et de développement pour ouvrir des pistes objectives au nécessaire dialogue entre organisations régionales et internationales, États, chercheurs et acteurs locaux.
    DOI: 10.1787/9789264222335-fr
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    Accountability and Democratic Governance : Orientations and Principles for Development (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183636
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Erscheint auch als Accountability and democratic governance
    DDC: 320.97301
    Keywords: Governance-Ansatz ; Governance ; Development
    Abstract: The ability of citizens to demand accountability and more open government is fundamental to good governance. There is growing recognition of the need for new approaches to the ways in which donors support accountability, but no broad agreement on what changed practice looks like. This publication aims to provide more clarity on the emerging practice. Based on four country studies Mali, Mozambique, Peru and Uganda, a survey of donor innovations and cutting-edge analysis in this field, and the findings of a series of special high-level international dialogues on how to best support accountability support to parliaments, political parties, elections and the media. The publication takes the view that a wholesale shift in behaviour is required by parts of the development assistance community - moving outside conventional comfort zones and changing reflexes towards new approaches to risk taking, analysis and programming around systems of accountability and ‘do no harm’ efforts in political engagement. This piece is aimed at a range of development practitioners, as well as a wider audience, including civil society actors and citizens around the world who interact with donors working on accountability support.
    DOI: 10.1787/9789264183636-en
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    La gouvernance des régulateurs (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222649
    Language: French
    Pages: Online-Ressource (128 p.)
    Series Statement: Principes de bonne pratique de l’OCDE en matière de politique réglementaire
    Parallel Title: Parallelausg. The Governance of Regulators
    Parallel Title: Parallelausg.: The Governance of Regulators
    RVK:
    QR 300
    Keywords: Governance
    Abstract: Ce rapport vise à construire un cadre général pour les initiatives destinées à poursuivre l’amélioration des performances dans les systèmes réglementaires en relation avec les organismes ou autorités de réglementation nationaux.
    DOI: 10.1787/9789264222649-fr
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  • 79
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    OECD Territorial Reviews: Colombia 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224551
    Language: English
    Pages: Online-Ressource (268 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    Keywords: Regionalentwicklung ; Regionales Wachstum ; Regionalpolitik ; Kolumbien ; Governance ; Urban, Rural and Regional Development ; Colombia ; Kolumbien ; Regionalentwicklung
    Abstract: Regional development policy is a priority of Colombia’s government. The country has experienced sustained economic growth over the past decade; yet several territories still lack development opportunities. To promote growth in all regions the government has engaged in a series of reforms. For instance, it started allocating royalty payments generated by hydrocarbon resources to all departments and most municipalities, including those that are not endowed with natural resources. The reform also promotes better multilevel governance and represents a good policy practice for countries seeking to link natural resource development with regional development. To support the current efforts of Colombia’s government, this report illustrates policy recommendations to help national authorities adopting a territorial approach to inclusive economic development. In particular, the OECD recommends to: a) improve the quantity and quality of regional statistics and formulate urban and rural taxonomies that help tailor policies to places; b) involve territorial constituencies in the design of policy interventions and allocate to them more implementation responsibilities within the framework of the National Development Plan; c) promote coordination among subnational bodies to scale up investment in territories to avoid that public investment – and royalty payments – gets dispersed in a myriad of small-scale projects.
    DOI: 10.1787/9789264224551-en
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  • 80
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    L' évaluation des compétences des adultes : Manuel à l'usage des lecteurs (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204126
    Language: French
    Pages: Online-Ressource (134 p.) , ill.
    Parallel Title: Parallelausg. The Survey of Adult Skills; Reader's Companion
    Keywords: Education
    Abstract: La révolution technologique amorcée au cours des dernières décennies du XXe siècle a modifié presque toutes les facettes de notre vie au XXIe siècle. Les services de transport et de communication ont gagné en rapidité et en efficacité, et facilitent désormais les déplacements partout dans le monde des personnes, des marchandises, des services et des capitaux, entraînant la mondialisation des économies. Ces mutations sociales et économiques ont, à leur tour, fait évoluer la demande de compétences. Alors que l’automatisation gagne sans cesse le secteur industriel et certaines tâches peu qualifiées, les besoins en aptitudes cognitives routinières et en savoir-faire artisanal vont en diminuant, tandis que les compétences en traitement de l’information et d’autres aptitudes cognitives et compétences interpersonnelles de haut niveau sont toujours plus prisées. L’Évaluation des compétences des adultes, lancée dans le cadre du Programme pour l’évaluation internationale des compétences des adultes (PIAAC), vise à fournir un nouvel éclairage sur le rôle de certaines de ces compétences clés dans la société et sur leur utilisation dans le cadre privé et professionnel. Elle mesure directement la maîtrise de plusieurs compétences en traitement de l’information : la littératie, la numératie et la résolution de problèmes dans des environnements à forte composante technologique. Accompagnant les Perspectives de l’OCDE sur les compétences 2013 : Premiers résultats de l’Évaluation des compétences des adultes, ce manuel passe en revue la conception et la méthodologie de l’évaluation, et ses relations avec d’autres évaluations internationales menées auprès des jeunes étudiants et des adultes.
    DOI: 10.1787/9789264204126-fr
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  • 81
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    R&D and Innovation Needs for Decommissioning Nuclear Facilities (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222199
    Language: English
    Pages: Online-Ressource (316 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Nuclear decommissioning activities can greatly benefit from research and development (R&D) projects. This report examines applicable emergent technologies, current research efforts and innovation needs to build a base of knowledge regarding the status of decommissioning technology and R&D. This base knowledge can be used to obtain consensus on future R&D that is worth funding. It can also assist in deciding how to collaborate and optimise the limited pool of financial resources available among NEA member countries for nuclear decommissioning R&D.
    DOI: 10.1787/9789264222199-en
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  • 82
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    Test No. 473: In Vitro Mammalian Chromosomal Aberration Test (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224223
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 473; Essai d'aberration Chromosomique In Vitro chez les Mammifères
    Keywords: Environment
    Abstract: The purpose of the in vitro chromosome aberration test is to identify agents that cause structural chromosome aberrations in cultured mammalian somatic cells. Structural aberrations may be of two types: chromosome or chromatid. The in vitro chromosome aberration test may employ cultures of established cell lines, cell strains or primary cell cultures. Cell cultures are exposed to the test substance (liquid or solid) both with and without metabolic activation during about 1.5 normal cell cycle lengths. At least three analysable concentrations of the test substance should be used. At each concentration duplicate cultures should normally be used. At predetermined intervals after exposure of cell cultures to the test substance, the cells are treated with a metaphase-arresting substance, harvested, stained. Metaphase cells are analysed microscopically for the presence of chromosome aberrations.
    DOI: 10.1787/9789264224223-en
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  • 83
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    Test No. 239: Water-Sediment Myriophyllum Spicatum Toxicity Test (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224155
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 239 ; Essai de Toxicité sur Myriophyllum Spicatum dans un Système Eau-Sédiment
    Keywords: Environment
    Abstract: This Test Guideline is designed to assess the toxicity of chemicals on the growth of the rooted aquatic plants (Myriophyllum spicatum) growing in water-sediment system. Shoot apices of healthy and non-flowering plant are potted in standardised, artificial sediment supplemented with additional nutrient and exposed to at least five concentrations of the chemical over a period of 14 days. A minimum of 6 replicates for the untreated control and 4 replicates for each test concentration should be used. The measured quantitative variables include growth of shoot length and development of fresh and dry weight, and the measured qualitative variables include presence or not of chlorosis and necrosis or growth deformities. Both average specific growth rate (r) and yield (y) are determined and then used to expressed ErCx and EyCx respectively (x can be e.g. 10, 20, 50.) In addition, the lowest observed effect concentration (LOEC) and the no observed effect concentration (NOEC) may be statistically determined.
    DOI: 10.1787/9789264224155-en
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  • 84
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    Test No. 474: Mammalian Erythrocyte Micronucleus Test (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224292
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 474; Le test de micronoyaux sur les érythrocytes de mammifères
    Keywords: Environment
    Abstract: The mammalian in vivo micronucleus test is used for the detection of damage induced by the test substance to the chromosomes or the mitotic apparatus of erythroblasts, by analysis of erythrocytes as sampled in bone marrow and/or peripheral blood cells of animals, usually rodents (mice or rats). The purpose of the micronucleus test is to identify substances (liquid or solid) that cause cytogenetic damage which results in the formation of micronuclei containing lagging chromosome fragments or whole chromosomes. An increase in the frequency of micronucleated polychromatic erythrocytes in treated animals is an indication of induced chromosome damage. Animals are exposed to the test substance by an appropriate route (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection). Bone marrow and/or blood cells are collected, prepared and stained. Preparations are analyzed for the presence of micronuclei. Each treated and control group must include at least 5 analysable animals per sex. Administration of the treatments consists of a single dose of test substance or two daily doses (or more). The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.
    DOI: 10.1787/9789264224292-en
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  • 85
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    Report of the OECD workshop on Integrated Pest Management (IPM) - Strategies for the adoption and Implementation of IPM in Agriculture Contributing to the Sustainable Use of Pesticides and to Pesticide Risk Reduction (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221635
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Series on Pesticides and Biocides no.70
    Keywords: Environment
    Abstract: This document is the report of the “OECD Workshop on Integrated Pest Management (IPM) - Strategies for the adoption and implementation of IPM in agriculture contributing to the sustainable use of pesticides and to pesticide risk reduction”, that took place on 16 19 October 2011, in Berlin, Germany, and was chaired by Dr. Wolfgang Zornbach of the German Federal Ministry of Food, Agriculture and Consumer Protection. The developed detailed recommendations for promoting and facilitating the adoption and implementation of IPM strategies and for encouraging appropriate stakeholders to use IPM tools and measures. The workshop was planned in the framework of the “OECD Strategic Approach in Pesticide Risk Reduction”. It addressed the following four main issues: technology and Information, economics and market access, policies and strategies and measurements and impact. This report includes the outcomes of the workshop discussions, as well as the overall workshop conclusions (Section 4) and recommendations (Section 5) targeted at governments, all stakeholders and OECD.
    DOI: 10.1787/9789264221635-en
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  • 86
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    Test No. 238: Sediment-Free Myriophyllum Spicatum Toxicity Test (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224131
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 238 ; Essai de Toxicité sur Myriophyllum Spicatum dans un Système Sans Sédiment
    Keywords: Environment
    Abstract: This Test Guideline is designed to assess the toxicity of chemicals on the growth of submerged aquatic plants Myriophyllum spicatum growing in a sediment-free test system. In a modified Andrews’ medium Myriophyllum spicatum plant cultures are exposed to at least five different concentrations of the test chemical over a period of 14 days. A minimum of 10 replicates for the controls and 5 replicates for each test concentration should be used. The measured variables include growth of shoot length, of lateral branches and roots, development of fresh and dry weight, increase of whorls. Both average specific growth rate (r) and yield (y) are determined and then used to expressed ErCx and EyCx respectively (x can be eg. 10,20,50) In addition, the lowest observed effect concentration (LOEC) and the no observed effect concentration (NOEC) may be statistically determined.
    DOI: 10.1787/9789264224131-en
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  • 87
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    Essai n 475: Essai d'aberration chromosomique sur moelle osseuse de mammifères (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224414
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 475; Mammalian Bone Marrow Chromosomal Aberration Test
    Keywords: Environment
    Abstract: L'essai d'aberration chromosomique in vivo sur mammifères est employé à l’identification des composés d'essai qui induisent des aberrations structurales dans des cellules de moelle osseuse d’animaux, généralement des rongeurs (rats, souris et hamsters chinois). Les aberrations structurales peuvent être de deux types : chromosomiques ou chromatidiques. Des animaux sont exposés à la substance d'essai (liquide ou solide) par une voie d'exposition appropriée (habituellement par gavage via une sonde gastrique ou d’une canule de tubage appropriée, ou par injection intrapéritonéale) et sont sacrifiés après des délais appropriés de traitement. Avant le sacrifice, les animaux sont traités avec un inhibiteur de fuseau. Des préparations chromosomiques sont alors faites à partir des cellules de moelle et colorées, et des cellules de métaphase sont analysées pour mettre en évidence les aberrations chromosomiques. Chacun des groupes traités et de contrôle doivent inclure au moins 5 animaux analysables par sexe. La dose de limite est 2000 de mg/kg pc/jour pour le traitement jusqu'à 14 jours, et de 1000 mg/kg pc/jour pour le traitement de plus de 14 jours.
    DOI: 10.1787/9789264224414-fr
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  • 88
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    Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225305
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
    Parallel Title: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Keywords: Taxation
    Abstract: Les régimes préférentiels demeurent une source de tension majeure. Les auteurs du rapport d’étape Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices publié par l’OCDE en 2013 reconnaissent qu’il est nécessaire de combattre ces régimes plus efficacement et de recentrer les travaux du Forum sur les pratiques fiscales dommageables sur la substance et la transparence. Le présent rapport d’étape est un rapport dans lequel sont décrits les progrès accomplis à ce jour.
    DOI: 10.1787/9789264225305-fr
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  • 89
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    Politiques énergétiques hors des pays de l'AIE : Maroc 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223554
    Language: French
    Pages: Online-Ressource (115 p.)
    Parallel Title: Parallelausg. Energy Policies Beyond IEA Countries; Morocco 2014
    Keywords: Energy ; Morocco
    Abstract: Cette publication analyse les défis de la politique énergétique auxquels le Maroc doit faire face et fournit des recommandations pour de nouvelles améliorations de cette politique.
    DOI: 10.1787/9789264223554-fr
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  • 90
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Montserrat 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217768
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217768-en
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  • 91
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    Climate Change, Water and Agriculture : Towards Resilient Systems (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209138
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. Changement climatique, eau et agriculture ; Vers des systèmes résilients
    Parallel Title: Erscheint auch als Climate change, water and agriculture
    DDC: 363.7387
    Keywords: Klimawandel ; Wasserversorgung ; Agrarproduktion ; OECD-Staaten ; Welt ; Agriculture and Food
    Abstract: This report reviews the main linkages between climate change, water and agriculture as a means to identifying and discussing adaptation strategies for better use and conservation of water resources. It aims to provide guidance to decision makers on choosing an appropriate mix of policies and market approaches to address the interaction between agriculture and water systems under climate change.
    DOI: 10.1787/9789264209138-en
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  • 92
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    Evaluaciones de la OCDE sobre el desempeño ambiental: México 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264189188
    Language: Spanish
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: Análisis de los resultados medioambientales
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Mexico 2013
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE; Mexique 2013
    Keywords: Environment ; Mexico
    Abstract: El programa de la OCDE sobre las evaluaciones del desempeño ambiental proporciona una evaluación independiente del progreso de los países para cumplir los compromisos nacionales e internacionales en materia de políticas ambientales junto con recomendaciones relevantes a dichas políticas. Las evaluaciones están dirigidas para promover el aprendizaje entre pares, estimular una mayor rendición de cuentas entre países y ante la opinión pública y para que los países mejoren su desempeño individual y colectivo en la gestión del medio ambiente. Las evaluaciones están apoyadas por un extenso número de datos económicos y ambientales. Cada ciclo de las evaluaciones del desempeño ambiental cubre todos los países miembros de la OCDE y algunos países socios. Entre los más recientes evaluaciones se encuentran: Alemania (2012), Eslovenia (2012), Israel (2011) y Eslovaquia (2011). Este informe es la tercera evaluación del desempeño ambiental de México. Evalúa el progreso hacia el desarrollo sostenible y el crecimiento verde y se centra en políticas sobre el cambio climático y aborda objetivos de biodiversidad y la conservación de bosques.
    DOI: 10.1787/9789264189188-es
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  • 93
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    The 2012 Labour Market Reform in Spain : A Preliminary Assessment (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213586
    Language: English
    Pages: Online-Ressource (76 p.)
    Parallel Title: Erscheint auch als The 2012 labour market reform in Spain
    Keywords: 2012 ; Arbeitsmarktreform ; Wirkungsanalyse ; Spanien ; Social Issues/Migration/Health ; Spain
    Abstract: This report provides an initial evaluation of the comprehensive reform of the Spanish labour market undertaken in 2012. It describes the key components of the 2012 reform and places them in the context of the evolution of labour market institutions in other OECD member countries, with a particular focus on collective bargaining and employment protection legislation. The report also assesses the impact of the reform on the ability of firms to adjust wages and working time to cope with demand shocks, as well as the flows in the labour market for different types of contracts and the overall duality of the Spanish labour market. It also considers what complementary reforms would be required to improve the effectiveness of the labour market reform, in particular in the area of active labour market policies.
    DOI: 10.1787/9789264213586-en
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  • 94
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    Science, Technology and Innovation in Viet Nam (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213500
    Language: English
    Pages: Online-Ressource (232 p.)
    Series Statement: OECD Reviews of Innovation Policy
    Parallel Title: Erscheint auch als Science, technology and innovation in Viet Nam
    Keywords: Innovation ; Technischer Fortschritt ; Technologiepolitik ; Vietnam ; Science and Technology ; Industry and Services ; Viet Nam ; Vietnam ; Technischer Fortschritt
    Abstract: This book offers a comprehensive assessment of the innovation system of Viet Nam, focusing on the role of government and providing concrete recommendations on how to improve policies that affect innovation and R&D performance.
    DOI: 10.1787/9789264213500-en
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  • 95
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    Lavoro per gli immigrati : L'integrazione nel mercato del lavoro in Italia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216570
    Language: Italian
    Pages: Online-Ressource (153 p.) , ill.
    Parallel Title: Parallelausg. Jobs for Immigrants (Vol. 4); Labour Market Integration in Italy
    Keywords: Employment ; Social Issues/Migration/Health ; Italy
    Abstract: Fino alla metà degli anni Novanta, la percentuale degli immigrati in Italia era relativamente bassa nel confronto internazionale. L’immigrazione verso l’Italia è cresciuta rapidamente durante gli ultimi quindici anni. Tale crescita è riconducibile a una persistente domanda di lavoratori stranieri per posti di lavoro poco qualificati e poco remunerati, alla vicinanza delle zone di conflitto e all’allargamento dell’Unione europea alla Romania e la Bulgaria, avvenuto nel 2007. Questo rapporto presenta una visione d’insieme delle competenze e delle qualifiche degli immigrati in Italia, dei loro principali risultati nel mercato del lavoro paragonati a quelli degli altri Paesi a livello internazionale e della loro evoluzione nel tempo, tenendo conto della forte segmentazione del mercato del lavoro italiano e dell’alta percentuale di posti di lavoro informali. Il rapporto analizza la struttura di riferimento e i principali strumenti d’intervento per l’integrazione. Dedica una particolare attenzione al finanziamento e alla distribuzione delle competenze tra responsabili a livello nazionale e subnazionale. Infine, esamina l’integrazione scolastica e la transizione scuola-lavoro dei figli degli immigrati
    DOI: 10.1787/9789264216570-it
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  • 96
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    Plan de acción contra la erosión de la base imponible y el traslado de beneficios (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207813
    Language: Spanish
    Pages: Online-Ressource (50 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Este Plan de acción demanda cambios fundamentales en los mecanismos actuales y la adopción de nuevos enfoques basados en el consenso, incluyendo disposiciones anti-abuso, diseñados para evitar y contrarrestar la erosión de la base imponible y el traslado de beneficios.
    DOI: 10.1787/9789264207813-es
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  • 97
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    OECD Economic Surveys: Russian Federation 2013 (Russian version) (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207660
    Language: Russian
    Pages: Online-Ressource (128 p.) , ill.
    Parallel Title: Parallelausg. OECD Economic Surveys; Russian Federation 2013
    Parallel Title: Parallelausg. Études économiques de l'OCDE ; Fédération de Russie 2013
    DOI: 10.1787/9789264207660-ru
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  • 98
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    Prix effectifs du carbone (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264197138
    Language: French
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Parallelausg. Effective Carbon Prices
    Keywords: Environment ; Taxation
    Abstract: Les manuels d’économie prédisent que les taxes et les systèmes d’échange de permis d’émission sont les solutions les moins onéreuses pour permettre à la société de réduire ses émissions de CO2. Ce livre démontre que cette hypothèse se vérifie également en pratique. Il fournit des estimations sur les coûts pour la société de réduire les émissions de CO2 dans 15 pays, en utilisant une large panoplie d’instruments dans 5 secteurs générant le plus d’émissions : le secteur de production d’électricité, du transport routier, des pâtes & papier et du ciment, ainsi que de la consommation d’énergie des ménages. Il trouve de grandes variations dans le coût de réduction de chaque tonne de CO2 au sein de et entre les pays, ainsi qu’au sein des secteurs examinés et à travers différents types d’instruments politiques. Des approches axées sur le marché, tels que les taxes et les systèmes d’échange de permis ont systématiquement permis la réduction de CO2 à un moindre coût par rapport à d’autres instruments. Les subventions d’équipement et les tarifs d’achat figuraient, quant à eux, parmi les mesures les plus onéreuses de réduction d’émissions.
    DOI: 10.1787/9789264197138-fr
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 99
    Online Resource
    Online Resource
    Investing in Youth: Brazil (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208988
    Language: English
    Pages: Online-Ressource (176 p.)
    Series Statement: Investing in Youth
    Parallel Title: Erscheint auch als Investing in youth
    Keywords: Jugendpolitik ; Bildungsinvestition ; Bildungspolitik ; Junge Arbeitskräfte ; Brasilien ; Employment ; Social Issues/Migration/Health ; Brazil
    Abstract: This report provides a detailed diagnosis of the youth labour market and education system in Brazil. It takes an international comparative perspective, offering policy options to help improve school-to-work transitions. It also provides an opportunity for other countries to learn from the innovative measures that Brazil has taken to strengthen the skills of youth and their employment outcomes.
    DOI: 10.1787/9789264208988-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 100
    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
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
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