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  • Online Resource  (469)
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  • 1
    Language: English , French
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Ageing and employment policies
    Former Title: 2.2003 Hauptsacht. franz.. - 2.2003 Parallelsacht. engl.
    Keywords: OECD ; Mitgliedsstaaten ; Bevölkerungsentwicklung ; Arbeitsmarktpolitik ; Sozialpolitik
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal: Economic Studies Vol. 2014, no. 1, p. 109-127 | volume:2014 | year:2014 | number:1 | pages:109-127
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Economic Studies
    Angaben zur Quelle: Vol. 2014, no. 1, p. 109-127
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:109-127
    Keywords: Economics
    Abstract: Despite the increased importance of cyclically-adjusted measures of labour market slack for policymaking, estimates of the NAIRU have become increasingly fragile. Particularly for euro area countries, NAIRU estimates represent a crucial input to compute cyclically-adjusted budget balances adopted to formulate medium-term fiscal objectives under the EU fiscal surveillance framework. However, the apparent reduced sensitivity of inflation to labour market dynamics and unemployment gaps seriously undermines the use of Phillips curve equations in estimating the NAIRU. Estimates of the NAIRU are particularly problematic when changes in unemployment are both very large and rapid as in the aftermath of the global crisis. This paper proposes a refinement to the standard OECD approach of using a Kalman filter to estimate the NAIRU in the context of the Phillips curve. The proposed refinement strengthens the relationship between inflation and labour market developments by considering the risk of hysteresis effects associated with changes in long-term unemployment. Testing the revised methodology on a broad selection of OECD countries gives mixed results. For a group of countries in the euro area periphery (Greece, Ireland, Italy, Portugal and Spain) there is an increase in the magnitude and statistical significance of the unemployment gap, with the NAIRU revised upward by on average 1¾ percentage points. However, the revised methodology provides less improvement to the standard OECD methodology for a second set of countries considered, namely the G7 excluding Italy. The United States is an interesting intermediate case as the statistical evidence for the proposed methodology is marginal, but the policy implications of the revised point estimate of the NAIRU are major. JEL classification: C32, E24, E31, E32, J64. Keywords: Long-term unemployment, flattening Phillips curve, NAIRU, euro area periphery, Kalman filter.
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  • 3
    ISBN: 9789264213081
    Language: Chinese
    Pages: Online-Ressource , ill.
    Parallel Title: Parallelausg. Oslo Manual; Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition
    Parallel Title: Parallelausg. Manuel d'Oslo ; Principes directeurs pour le recueil et l'interprétation des données sur l'innovation, 3e édition
    Parallel Title: Parallelausg. Manual de Oslo ; Guía para la recogida e interpretación de datos sobre innovación, 3 edición
    Parallel Title: Parallelausg. Oslo Manual; Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition (Russian version)
    Parallel Title: Parallelausg.: Manual de Oslo: Guía para la recogida e interpretación de datos sobre innovación, 3 edición
    Parallel Title: Parallelausg.: Manuel d'Oslo: Principes directeurs pour le recueil et l'interprétation des données sur l'innovation, 3e édition
    Parallel Title: Parallelausg.: Oslo Manual: Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition
    Parallel Title: Parallelausg.: Oslo Manual: Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition (Russian version)
    Keywords: Science and Technology ; Economics
    Abstract: 在全球经济一体化时代,激烈的竞争无处不在,创新日益成为产 出和生产率增长的核心动力。明确创新的性质和影响并形成支持创新 的适当政策和环境有利于国家和企业更好地创新,因此有效地测度创 新就显得尤为重要。《奥斯陆手册》已经成为国际认可的创新调查指南,是世界各国 测度创新必备的指导书。所涉内容包括创新的定义、类型、数据收集 及创新调查的方法与程序等。本书是《奥斯陆手册》的第3版,是OECD目前出版的最新版本,已经随着科技和创新的发展扩展了创新的定义,新增了有关非技术创 新和非OECD国家的创新调查等方面的内容。
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  • 4
    Online Resource
    Online Resource
    Warszawa : Ministry of Economy, Poland
    ISBN: 9789264216051
    Language: Polish
    Pages: Online-Ressource (153 p.) , ill.
    Parallel Title: Parallelausg. OECD Economic Surveys; Poland 2014
    Parallel Title: Parallelausg.: OECD Economic Surveys: Poland 2014
    Keywords: Economics ; Poland
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  • 5
    ISBN: 9789264223035
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 6
    ISBN: 9789264210745
    Language: English
    Pages: Online-Ressource (208 p.)
    Parallel Title: Erscheint auch als Women, government and policy making in OECD countries
    Keywords: Frauenpolitik ; Gleichstellungspolitik ; Öffentlicher Dienst ; Politiker ; Frauen ; OECD-Staaten ; Governance ; OECD ; Frau ; Geschlechterpolitik ; Führungskraft
    Abstract: Achieving gender equality in the economy and in the political leadership remains an ongoing challenge across the world. This report aims to address this gap. It provides comparative data and policy benchmarks on women's access to public leadership and inclusive gender-responsive policy-making across OECD countries. The report is prepared in the context of the OECD Gender Initiative, launched by the OECD Ministers.
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  • 7
    ISBN: 9789264222748
    Language: English
    Pages: Online-Ressource (290 p.) , ill.
    Parallel Title: Erscheint auch als Mortality assumptions and longevity risk
    RVK:
    Keywords: Sterblichkeit ; Versicherungsökonomik ; Versicherungsmathematik ; Pensionskasse ; Finance and Investment ; OECD ; Sterblichkeit ; Lebenserwartung ; Versicherungsmathematik
    Abstract: Pension funds and annuity providers need to effectively manage the longevity risk they are exposed to. Individuals receiving a lifetime income may live longer than expected or accounted for in the actuarial calculations to provision for these liabilities. Mismanaged longevity risk can deteriorate finances, cause bankruptcy and expose individuals to the risk of losing their retirement income. To safeguard against this risk, pension funds and annuity providers must provision for future improvements in mortality and life expectancy. The regulatory framework can support the effective management of longevity risk. This publication assesses how pension funds, annuity providers such as life insurance companies, and the regulatory framework account for future improvements in mortality and life expectancy. The study then examines the mortality tables commonly used by pension funds and annuity providers against several well-known mortality projection models with the purpose of assessing the potential shortfall in provisions. The final part of the publication identifies best practices and discusses the management of longevity risk, putting forward a set of policy options to encourage and facilitate the management of longevity risk.
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  • 8
    ISBN: 9789264220676
    Language: English
    Pages: Online-Ressource (450 p.)
    Edition: Second edition
    Parallel Title: Erscheint auch als Europäische Kommission. Statistisches Amt Eurostat-OECD methodological guide for developing producer price indices for services
    Keywords: Erzeugerpreisindex ; Dienstleistungssektor ; OECD-Staaten ; Economics ; OECD ; Erzeugerpreis ; Preisindex ; Dienstleistungssektor
    Abstract: The International Producer Price Index Manual, Theory and Practice (PPI Manual) published by the IMF in 2004 consituted a landmark for international standards on price measurement and contains detailed, comprehensive information for the compilation of producer price indices as well as an extensive coverage of the conceptual and theoretical issues. This second edition of the Methodological Guide for Developing Producer Price Indices for Services (SPPI Guide) is a complement to the PPI Manual in two ways: it focuses on service-specific aspects in the PPI compilation by developing further the conceptual framework and it adds detailed descriptions of PPI measurement for a wide range of individual service industries. This second edition of the SPPI Guide has been jointly produced by the OECD, Eurostat, the members of a task Force with deleguates from 14 OECD/EU members countries (Australia, Austria, Canada, France, Germany, Hungary, Israel, Japan, Korea, Mexico, Netherlands, Poland, the United Kingdom and the United States)and in synergy with the Voorburg Group. Several countries contributed to the Guide by providing descriptions of service PPIs for individual industries, other countries were represented by national experts in at least one meeting of the Task Force.
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  • 9
    Online Resource
    Online Resource
    Beijing : Ministry of Science and Technology, China
    ISBN: 9789264208612
    Language: Chinese
    Pages: Online-Ressource (137 p.) , ill.
    Parallel Title: Parallelausg. OECD Patent Statistics Manual
    Parallel Title: Parallelausg. Manuel de l'OCDE sur les statistiques des brevets
    Parallel Title: Parallelausg. Manual de estadísticas de patentes de la OCDE
    Keywords: Science and Technology ; Economics
    Abstract: 专利数据是研究技术变化的重要资源。连同其他科学和技术指标如研发支出、研发 人员或创新调查数据,专利数据提供了详细的有关发明活动及发明过程多个方面(如地 理位置、技术和机构来源、个人和研究网络等)的信息来源。此外,专利数据还构成跨 时间及国家间进行比较的一个一致性的基础。不过,专利数据十分繁杂,必须谨慎小心 地设计和解释专利指标。从1994年经合组织的第1本专利手册《测度科学技术活动:用作 科技指标的专利数据》)出版以来,在数据提供和基于专利数据的统计分析方面都已取 得了长足进步。 OECD 2009年出版的《专利统计手册》汇集了本领域的近期进展状况。它为使用专利 数据来测度科技活动的范围提供了指导准则,并提出了编制和解释专利指标的建议。《专利统计手册》旨在显示专利统计数据可用于哪些用途,又不可用于哪些用途,以及 该如何进行专利统计确保可以在最大程度地提供有关科技活动的信息同时又将统计“争 议”和偏差减到最小。最后,本书描述了如何使用专利数据来分析与技术变化和专利申 请活动有关的很多问题,包括产业和科学的联系、公司的专利申请策略、研究的国际化 以及专利价值的指标等。
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  • 10
    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.
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  • 11
    ISBN: 9789264210301
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 12
    ISBN: 9789264211339
    Language: English
    Pages: 437 S.
    Edition: Rev. vers.
    Edition: Online-Ausg. Online-Ressource
    Series Statement: TALIS
    Parallel Title: Parallelausg. Résultats de TALIS 2013 ; Une perspective internationale sur l'enseignement et l'apprentissage
    Parallel Title: Erscheint auch als TALIS 2013 results
    DDC: 371.102
    Keywords: Lehrkräfte ; Bildungseinrichtung ; Schule ; Vergleich ; OECD-Staaten ; Education ; OECD ; Lehrer ; Lernumwelt ; Unterricht ; Sekundarstufe ; Evaluation ; Fragebogen ; Vergleichende Bildungsforschung
    Abstract: How can countries prepare teachers to face the diverse challenges in today’s schools? The OECD Teaching and Learning International Survey (TALIS) helps answer this question by asking teachers and school leaders about their working conditions and the learning environments at their schools. TALIS aims to provide valid, timely and comparable information to help countries review and define policies for developing a high-quality teaching profession. It is an opportunity for teachers and school leaders to provide input into educational policy analysis and development in key areas. This report presents the results of the second cycle of the TALIS survey conducted in 2013.
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  • 13
    ISBN: 9789264217737
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Indonesia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202030
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth indicators 2014
    Keywords: Nachhaltige Entwicklung ; Wirtschaftswachstum ; OECD-Staaten ; Environment ; Bericht ; OECD ; Nachhaltigkeit
    Abstract: The OECD Green Growth Strategy supports countries in fostering economic growth and development while ensuring that natural assets continue to provide the resources and environmental services on which well-being relies. Policies that promote green growth need to be founded on a good understanding of the determinants of green growth and need to be supported with appropriate indicators to monitor progress and gauge results. This book updates the 2011 Towards Green Growth: Monitoring progress. It presents the OECD framework for monitoring progress towards green growth and a selection of updated indicators that illustrate the progress that OECD countries have made since the 1990s.
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  • 15
    ISBN: 9789264222854
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Belize 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 17
    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.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 19
    ISBN: 9789264217898
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Lucia 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saint Lucia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 20
    ISBN: 9789264223219
    Language: English
    Pages: Online-Ressource (60 p.)
    Parallel Title: Erscheint auch als Tax compliance by design
    Keywords: Steuermoral ; KMU ; Taxation ; Bericht ; OECD ; Steuermoral ; Klein- und Mittelbetrieb
    Abstract: This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
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  • 21
    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.
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  • 22
    ISBN: 9789264214224
    Language: English
    Pages: Online-Ressource (224 p.) , ill.
    Parallel Title: Erscheint auch als OECD Lobbyists, governments and public trust ; Vol. 3: Implementing the OECD Principles for Transparency and Integrity in Lobbying
    Keywords: Governance ; OECD ; Lobbyismus
    Abstract: This report takes stock of progress made in implementing the 2010 Recommendation on Principles for Transparency and Integrity in Lobbying – the only international instrument addressing major risks in the public decision-making process related to lobbying. The review process found that although there is an emerging consensus on the need for transparency to shed light on lobbying, new regulations are often scandal-driven instead of forward looking. In countries that have regulations in place, the degree of transparency in lobbying varies considerably across OECD members. Moving forward, it will be essential for countries to focus efforts on the implementation of the Recommendation, in order to strengthen confidence in the public decision-making process and restore trust in government. It will also be crucial to strengthen the implementation of the wider integrity framework, as it is the prime tool for safeguarding transparency and integrity in the decision-making process in general and lobbying practices in particular.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264216501
    Language: English
    Pages: Online-Ressource (384 p.)
    Parallel Title: Parallelausg. Gérer les migrations économiques pour mieux répondre aux besoins du marché du travail
    Parallel Title: Erscheint auch als Matching economic migration with labour market needs
    Keywords: Regionale Arbeitsmobilität ; Arbeitsmigranten ; Arbeitsnachfrage ; Matching ; OECD-Staaten ; EU-Staaten ; Employment ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Europäische Union ; Ausländischer Arbeitnehmer
    Abstract: This publication gathers the papers presented at the “OECD-EU dialogue on mobility and international migration: matching economic migration with labour market needs” (Brussels, 24-25 February 2014), a conference jointly organised by the European Commission and the OECD. It provides new evidence on the role that international migration has played in Europe and in selected other OECD countries over the past decade in terms of labour force; educational attainment; and occupational changes. It analyses the availability and use of migrants’ skills based on an in-depth literature review as well as new data analyses for Europe and the United States, Canada and the OECD as a whole, taking advantage of the International Survey of Adult Skills – PIAAC. Finally, several chapters discuss the potential role of international migration in meeting current and future labour market needs in Europe, in the United States and in the European Union. This work shows that although migration can make an important contribution to labour force growth, its role in counterbalancing the effects of population ageing will depend on the capacity of countries to match labour needs to migrants’ characteristics.
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  • 24
    ISBN: 9789264217492
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Antigua and Barbuda 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 25
    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.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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:
    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.
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  • 27
    ISBN: 9789264217478
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Anguilla 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 28
    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.
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  • 29
    ISBN: 9789264217751
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Mexico 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mexico. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 30
    ISBN: 9789264191914
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264210448 , 9789264218338
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Parallel Title: Erscheint auch als The cost of air pollution
    Keywords: Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Abstract: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 34
    ISBN: 9789264217430
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Georgia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Abstract: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 35
    ISBN: 9789264226173
    Language: English
    Pages: 326 S.
    Edition: Online-Ausg. Online-Ressource
    Series Statement: TALIS
    Parallel Title: Erscheint auch als New insights from TALIS 2013
    Keywords: OECD ; Lehrkräfte ; Bildungseinrichtung ; Schule ; Vergleich ; OECD-Staaten ; Education ; OECD ; Lehrer ; Grundschule ; Sekundarstufe
    Abstract: The Teaching and Learning International Survey (TALIS) asks teachers and principals who they are, where they teach and how they feel about their work. The results on lower secondary schools were published in TALIS 2013 Results: An International Perspective on Teaching and Learning. A few countries chose to also conduct the survey in primary and/or upper secondary education. This report presents the results of these options and offers a broader view of teachers and school principals across all levels of compulsory education, and all the similarities and differences in the issues they are facing.
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  • 36
    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.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 38
    ISBN: 9789264223059
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Israel 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 39
    ISBN: 9789264223134
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Vincent and the Grenadines 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 40
    ISBN: 9789264223103
    Language: English
    Pages: Online-Ressource (164 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Russian Federation 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Russland ; Taxation ; Russian Federation
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174825
    Language: English
    Pages: Online-Ressource (182 p.)
    Parallel Title: Erscheint auch als Financial education for youth
    DDC: 332
    RVK:
    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.
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  • 42
    Online Resource
    Online Resource
    Seoul : OECD/Korea Policy Centre, Korea
    ISBN: 9789264216068
    Language: Korean
    Pages: Online-Ressource (242 p.) , ill.
    Parallel Title: Parallelausg. How's Life? 2013; Measuring Well-being
    Parallel Title: Parallelausg.: How's Life? 2013: Measuring Well-being
    Keywords: Social Issues/Migration/Health ; Economics
    Abstract: 모든 사람은 좋은 삶을 살기를 원하다. 그러나 “좋거나 더 나은 삶”은 무엇을 의미하는가? How’s Life? 제 2판은 사람들의 삶과 웰빙을 결정하는 중요한 측면 -소득, 직업, 주거, 건강, 일과 삶의 균형, 교육, 사회적 관계, 시민참여와 거버넌스, 환경, 개인적 안전, 주관적 웰빙- 들에 대한 업데이트를 제공한다 . 이 책은 사람들의 물질적 삶의 조건과 인구 전체의 삶의 질을 살펴봄으로써 OECD 국가들과 기타 주요 국가들의 웰빙에 대한 포괄적인 상황을 보여준다. 폭넓은 범위의 비교 가능한 웰빙 지표들을 통하여 이 보고서는 다양한 웰빙 영역에서 국가들이 다른 수행도를 보여줌을 나타낸다. 예를 들면 OECD 지역 내 저소득 국가들은 주관적 웰빙과 일과 삶의 균형에서 매우 좋은 성과를 보이는 경향이 있다. 이 보고서는 웰빙에 대한 더 나은 정보에 대한 시민들의 욕구에 부응하고 사회적 진보에 대한 좀 더 정확한 상황을 얻기를 위하는 정책 입안가들의 필요에 부응한다. 또한 본 보고서는 특히 중요한 웰빙 영역에서 분야를 초월한 4가지 핵심 이슈에 대한 심층 연구결과를 제시한다. 첫째, 본 보고서는 어떻게 웰빙이 글로벌 금융위기 동안에 변화했는지를 분석한다. 글로벌 금융위기의 어떤 영향은 장기적으로만 나타나지만 본 보고서는 위기가 사람들의 웰빙의 경제적인 그리고 비 경제적인 측면에서 커다란 영향을 끼침을 발견한다. 둘째, 본 보고서는 웰빙에서의 양성격차를 관찰하는데 남성에게 유리한 전통적 성별격차가 줄었지만 여전히 사라지지 않았음을 보인다. 또한 여성과 남성이 웰빙 성과가 좋은 영역은 서로 다르며 과제와 역할을 더 많이 공유하게 되었음을 발견한다. 셋째, 본 보고서는 고용의 질과 직장 내에서의 웰빙을 관찰한다. 본 보고서는 직장에서 사람들의 헌신을 이끌어내고 어려운 일을 처리할 능력을 강화하는 주요 요소들에 대한 증거를 제시한다. 마지막으로 본 보고서의 마지막 장은 현재 웰빙과 미래 웰빙 사이의 관계를 연구한다. 즉, 시간의 경과에 따른 웰빙에 대한 정의를 내리고 측정을 하는 방법을 고찰한다. How’s Life?는 2011년에 OECD 창설 50주년을 기념하여 착수된 OECD 더 나은 삶 이니셔티브의 일환이다. OECD 더 나은 삶 이니셔티브는 OECD 의 가장 중요한 임무와 맥을 함께 하는 “더 나은 삶을 위한 더 나은 정책(Better Policies for Better Lives)”을 권장하는 것이 목적이다. OECD 더 나은 삶 이니셔티브의 또 다른 주요 내용은 시민들을 사회적 진보에 관한 토론에 참여시키는 것을 목적으로 하는 쌍방향 웰빙 종합 지표인 더 나은 삶 지표 ( www.oecdbetterlifeindex.org ), 이다.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264214279
    Language: English
    Pages: Online-Ressource (36 p.)
    Series Statement: Better Policies
    Keywords: Economics ; Euro Area
    Abstract: This book provides an overview of the key challenges currently faced in the Euro Area 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 the Euro Area, focusing on how its government can make reform happen.
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  • 44
    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
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264217270
    Language: English
    Pages: Online-Ressource (44 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Portugal; Consolidação dareforma estrutural para o apoio ao crescimento e à competitividade
    Parallel Title: Parallelausg.: Portugal: Consolidação dareforma estrutural para o apoio ao crescimento e à competitividade
    Keywords: Economics ; Portugal
    Abstract: Having been hit hard by the global crisis, the Portuguese government has taken action to put its economy back on track, and to correct external and budgetary imbalances. Public finances have strengthened, and the current account deficit has closed on the back of gains in competitiveness and improvements in export performance. Portugal has also been able to reduce income inequality and relative poverty, a major accomplishment during a severe crisis with record levels of unemployment. As Portugal successfully exits the EU-IMF-ECB-supported programme and emerges from recession, it is more important than ever to build on these achievements. At the request of the Portuguese authorities, the OECD has carried out an assessment of the impact of the reforms implemented to date on the economy’s longer-term growth outlook. The analysis is based on OECD indicators of the restrictiveness of Product Market Regulation (PMR) and the strictness of Employment Protection Legislation (EPL). It updates the OECD report Portugal: Reforming the State to Promote Growth, published in 2013. According to the OECD’s Going for Growth exercise, Portugal is among the OECD countries with the best recent track record of responsiveness to structural reform recommendations. The reforms undertaken since 2009 to promote competition in product markets and enhance the dynamism of the labour market are expected to raise productivity and potential GDP by at least 3.5% by 2020.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264215894
    Language: English
    Pages: Online-Ressource (28 p.)
    Series Statement: Better Policies
    Keywords: Economics ; Slovenia
    Abstract: This book reviews recent work related to Slovenia and summarised key findings and recommendations in such areas as unemployment and the labour market, skills and productivity, product market competition, corporate governance, boosting innovation and moving up the value chain, public finances, the tax system, the financial system, and greening the economy.
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  • 47
    ISBN: 9789264225756
    Language: English
    Pages: Online-Ressource (136 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation and international organisations
    Keywords: OECD ; International Maritime Organization ; Kooperation ; Regulierung ; Internationale Organisation ; Governance
    Abstract: The world is witnessing the progressive emergence of an open, dynamic, globalised economy, and the intensification of global challenges such as systemic risks, environmental protection, human health or safety. Against this background, governments are increasingly seeking to ensure greater co-ordination on regulatory objectives, processes and enforcement and to eliminate unnecessary regulatory divergences and redundancies. International regulatory co-operation (IRC) represents a critical opportunity to foster sustainable and inclusive growth through lower barriers to international flows and better rules of the game for all. It is real but remains largely untapped. This publication presents findings and two case studies from an April 2014 meeting on the role of international organisations in IRC, as well as a contribution from K. W. Abbott, on International organisations and international regulatory co-operation: Exploring the links.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 50
    ISBN: 9789264217799
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 51
    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.
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  • 52
    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.
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  • 53
    Online Resource
    Online Resource
    Zagreb : OKSIMORON, Center for foreign languages, education and translation
    ISBN: 9789264208575
    Language: Croatian
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Les TIC et la croissance économique : Panorama des industries, des entreprises et des pays de l'OCDE
    Parallel Title: Parallele Sprachausgabe ICT and Economic Growth: Evidence from OECD countries, industries and firms
    Keywords: Science and Technology ; Economics
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  • 54
    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.
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  • 55
    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.
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  • 56
    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.
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  • 57
    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.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD National Accounts Statistics
    Keywords: Economics
    Abstract: This dataset presents OECD quarterly national accounts (QNA) statistics collected from all the OECD member countries and some major economies. It contains a wide selection of mainly seasonally adjusted quarterly series such as gross domestic product (GDP) expenditure and output approaches, GDP income approach, gross fixed capital formation, disposable income and real disposable income components, saving and net lending, population and employment, employment by industry, compensation of employees, household final consumption expenditure by durability. Data are expressed in millions of national currency, millions of US dollars and other measures and starting from 1946 when available.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Product Market Regulation Statistics
    Keywords: Governance ; Economics
    Abstract: The OECD cross-section sectoral indicators measure regulatory conditions in the professional services and retail distribution sectors. The retail indicators cover barriers to entry, operational restrictions, and price controls. These indicators were updated and revised; they are now estimated for 34 OECD countries for the years 1998, 2003, around 2008 and 2013 and for another set of non-OECD countries for 2013. Users of the data must be aware that they may no longer fully reflect the current situation in fast reforming countries. Not all data are available for all countries for all years.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD National Accounts Statistics
    Keywords: Economics
    Abstract: This dataset presents OECD quarterly national accounts (QNA) statistics collected from all the OECD member countries and some major economies. It contains a wide selection of mainly seasonally adjusted quarterly series such as gross domestic product (GDP) expenditure and output approaches, GDP income approach, gross fixed capital formation, disposable income and real disposable income components, saving and net lending, population and employment, employment by industry, compensation of employees, household final consumption expenditure by durability. Data are expressed in millions of national currency, millions of US dollars and other measures and starting from 1946 when available.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: French
    Pages: 1 Online-Ressource
    Series Statement: Panorama des statistiques de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Factbook (Edition 2014)
    Keywords: Economics
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  • 64
    Language: French
    Pages: 1 Online-Ressource
    Series Statement: Perspectives économiques de l'OCDE : statistiques et projections
    Parallel Title: Parallele Sprachausgabe Long-term baseline projections, No. 95 (Edition 2014)
    Keywords: Economics
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: French
    Pages: 1 Online-Ressource
    Series Statement: Statistiques de l'OCDE sur les comptes nationaux
    Parallel Title: Parallele Sprachausgabe National Accounts at a Glance (Edition 2014)
    Keywords: Economics
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: French
    Pages: 1 Online-Ressource
    Series Statement: Perspectives économiques de l'OCDE : statistiques et projections
    Parallel Title: Parallele Sprachausgabe OECD Economic Outlook No. 96 (Edition 2014/2)
    Keywords: Economics
    Abstract: Les Perspectives économiques de l'OCDE No. 96 couvre des données annuelles et trimestrielles allant de 1960 jusqu'en 2016. Les Perspectives économiques de l’OCDE présente une analyse des grandes tendances économiques qui marqueront les deux ou trois années à venir. Pour chaque pays membre, les politiques économiques nécessaires pour favoriser la croissance économique sont détaillées. Les prochains développements sont aussi détaillées pour les économies majeures non-membres de l’OCDE. Cette base de données macro-économique complète et cohérente des économies membres de l’OCDE couvre les dépenses, le commerce international, la production, le marché du travail, les taux d’intérêt et les taux de change, la balance des paiements, l’endettement des administrations publiques. Pour les régions n'appartenant pas à l'OCDE, les séries du commerce international et les transactions courantes sont disponibles. Cette base de données comprend également les statistiques sur la demande et le produit intérieur brut (PIB), les déflateurs et les prix, les comptes des administrations publiques, les ménages et les affaires, le marché du travail, les données financières, le marché des changes, la balance des paiements, le marché du pétrole et d'autres matières premières.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Product Market Regulation Statistics
    Keywords: Governance ; Economics
    Abstract: Product market regulation (PMR) indicators are a comprehensive and internationally-comparable set of indicators that measure the degree to which policies promote or inhibit competition in areas of the product market where competition is viable. They measure the economy-wide regulatory and market environments in 34 OECD countries in (or around) 1998, 2003, 2008 and 2013, and in another 22 non-OECD countries in 2013. They are consistent across time and countries. Users of the data must be aware that they may no longer fully reflect the current situation in fast reforming countries. The indicators cover formal regulations in the following areas: state control of business enterprises; legal and administrative barriers to entrepreneurship; barriers to international trade and investment. Not all data are available for all countries for all years.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Product Market Regulation Statistics
    Keywords: Governance ; Economics
    Abstract: The OECD cross-section sectoral indicators measure regulatory conditions in the professional services and retail distribution sectors. The professional services indicators cover entry and conduct regulation in the legal, accounting, engineering, and architectural professions. They are now estimated for the years 1996, 2003, around 2008 and 2013 for 34 OECD countries and for another set of non-OECD countries for 2013. Users of the data must be aware that they may no longer fully reflect the current situation in fast reforming countries. Not all data are available for all countries for all years.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD National Accounts Statistics
    Parallel Title: Parallele Sprachausgabe PPA année de référence 2014
    Keywords: Economics
    Abstract: This dataset comprises statistics on PPP benchmarks (Purchasing Power Parity) programme for the 46 countries that participated in the 2005, 2008 and 2011 round and for the countries that participated in the CIS (Commonwealth of Independent States) Comparison Programme for 2005, 2008 and 2011. It includes a wide set of categories such as net exports, final consumption, capital goods, GDP, health and more. Data are for this specific set pertains to year 2011.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Economic Outlook: Statistics and Projections
    Parallel Title: Parallele Sprachausgabe Perspectives macro économiques à long terme : scénario de référence, No. 95 (Édition 2014)
    Keywords: Economics
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Economic Outlook: Statistics and Projections
    Parallel Title: Parallele Sprachausgabe Perspectives économiques de l'OCDE No. 96 (Édition 2014/2)
    Keywords: Economics
    Abstract: OECD Economic Outlook No. 96 covers annual and quarterly data from 1960 until 2016. The OECD Economic Outlook analyses the major economic trends over the coming 2 to 3 years as well as market forecasts and projections. It provides in-depth coverage of the main economic issues and the policy measures required to foster growth in each member country. Forthcoming developments in major non-OECD economies are also evaluated in detail. This database is a comprehensive and consistent macroeconomic database of the OECD economies, covering expenditures, foreign trade, output, labour markets, interest and exchange rates, balance of payments, and government debt. For the non-OECD regions, foreign trade and current account series are available. It also comprises statistics on demand and gross domestic product (GDP), deflators and prices, general government accounts, households and business sectors, labour market, financial data, foreign exchange market, balance of payments, supply block, oil market and other raw materials.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: French
    Pages: 1 Online-Ressource
    Series Statement: Perspectives économiques de l'OCDE : statistiques et projections
    Parallel Title: Parallele Sprachausgabe OECD Economic Outlook No. 95 (Edition 2014/1)
    Keywords: Economics
    Abstract: Les Perspectives économiques de l’OCDE présente une analyse des grandes tendances économiques qui marqueront les deux ou trois années à venir. Pour chaque pays membre, les politiques économiques nécessaires pour favoriser la croissance économique sont détaillées. Les prochains développements sont aussi détaillées pour les économies majeures non-membres de l’OCDE. Cette base de données macro-économique complète et cohérente des économies membres de l’OCDE couvre les dépenses, le commerce international, la production, le marché du travail, les taux d’intérêt et les taux de change, la balance des paiements, l’endettement des administrations publiques. Pour les régions n'appartenant pas à l'OCDE, les séries du commerce international et les transactions courantes sont disponibles. Cette base de données comprend également les statistiques sur la demande et le produit intérieur brut (PIB), les déflateurs et les prix, les comptes des administrations publiques, les ménages et les affaires, le marché du travail, les données financières, le marché des changes, la balance des paiements, le marché du pétrole et d'autres matières premières. Les Perspectives économiques no. 95 couvre des données allant de 1960 jusqu'en 2015.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Economic Outlook: Statistics and Projections
    Parallel Title: Parallele Sprachausgabe Perspectives économiques de l'OCDE No. 95 (Édition 2014/1)
    Keywords: Economics
    Abstract: The OECD Economic Outlook analyses the major economic trends over the coming 2 to 3 years as well as market forecasts and projections. It provides in-depth coverage of the main economic issues and the policy measures required to foster growth in each member country. Forthcoming developments in major non-OECD economies are also evaluated in detail. This database is a comprehensive and consistent macroeconomic database of the OECD economies, covering expenditures, foreign trade, output, labour markets, interest and exchange rates, balance of payments, and government debt. For the non-OECD regions, foreign trade and current account series are available. It also comprises statistics on demand and gross domestic product (GDP), deflators and prices, general government accounts, households and business sectors, labour market, financial data, foreign exchange market, balance of payments, supply block, oil market and other raw materials. Economic Outlook No. 95 covers data from 1960 until 2015.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD National Accounts Statistics
    Keywords: Economics
    Abstract: This dataset presents OECD quarterly national accounts (QNA) statistics collected from all the OECD member countries and some major economies. It contains a wide selection of mainly seasonally adjusted quarterly series such as gross domestic product (GDP) expenditure and output approaches, GDP income approach, gross fixed capital formation, disposable income and real disposable income components, saving and net lending, population and employment, employment by industry, compensation of employees, household final consumption expenditure by durability. Data are expressed in millions of national currency, millions of US dollars and other measures and starting from 1946 when available.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD National Accounts Statistics
    Keywords: Economics
    Abstract: This dataset presents OECD quarterly national accounts (QNA) statistics collected from all the OECD member countries and some major economies. It contains a wide selection of mainly seasonally adjusted quarterly series such as gross domestic product (GDP) expenditure and output approaches, GDP income approach, gross fixed capital formation, disposable income and real disposable income components, saving and net lending, population and employment, employment by industry, compensation of employees, household final consumption expenditure by durability. Data are expressed in millions of national currency, millions of US dollars and other measures and starting from 1946 when available.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes main economic indicators covering a wide range of areas, such as quarterly national accounts, business surveys, retail sales, industrial production, construction, consumer prices, total employment, unemployment rates, interest rates, money and domestic finance, foreign finance, foreign trade, and balance of payments. Data are available from 1955 onwards.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: French
    Pages: 1 Online-Ressource
    Series Statement: Statistiques de l'OCDE sur les comptes nationaux
    Parallel Title: Parallele Sprachausgabe PPP benchmark results 2014
    Keywords: Economics
    Abstract: Cette base de données comprend des statistiques sur les PPP (parité de pouvoir d'achat) pour les 46 pays ayant participé aux séries 2005, 2008 et 2011 et pour les pays ayant participé au programme de comparaison CEI (Communauté des États indépendants) pour 2005, 2008 et 2011 Il comprend un large éventail de catégories telles que les exportations nettes, la consommation finale, les biens d'équipement, le PIB, la santé et plus encore. Les données pour cet ensemble spécifique se rapportent à l'année 2011.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Product Market Regulation Statistics
    Keywords: Governance ; Economics
    Abstract: The OECD indicators of regulation in energy, transport and communications (ETCR) summarise regulatory provisions in seven sectors: telecoms, electricity, gas, post, rail, air passenger transport, and road freight. The ETCR indicators have been estimated in a long-time series and are therefore well suited for time-series analysis. The ETCR time series was updated, revised and now cover 34 OECD countries and a set of non-OECD countries for 2013. Users of the data must be aware that they may no longer fully reflect the current situation in fast reforming countries. Not all data are available for all countries for all years.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Factbook Statistics
    Parallel Title: Parallele Sprachausgabe Panorama des statistiques de l'OCDE (Édition 2014)
    Keywords: Economics
    Abstract: This dataset contains more than 100 indicators which cover a wide range of areas: agriculture, economic production, education, energy, environment, foreign aid, health, industry, information and communications, international trade, labour force, population, taxation, public expenditure, and R&D.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD National Accounts Statistics
    Parallel Title: Parallele Sprachausgabe Panorama des comptes nationaux (Édition 2014)
    Keywords: Economics
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207967
    Language: English
    Pages: Online-Ressource (91 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. France ; Redresser la compétitivité
    Parallel Title: Parallelausg.: France: Redresser la compétitivité
    Keywords: Economics ; France
    Abstract: This report summarizes key recent key finds by the OECD relative to the French economy. Overall it finds that productivity is high but not dynamic enough to sustain growth. In particular, it looks at boosting research and encouraging innovation, strengthening competition and the regualtory framework, making the public sector more efficient, reforming taxation to promote employment and investment, improving the performance of the education system and vocational training and improving the functioning of the housing market.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264194878
    Language: English
    Pages: Online-Ressource (280 p.) , ill.
    Parallel Title: Erscheint auch als OECD OECD guidelines for micro statistics on household wealth
    Keywords: Haushaltseinkommen ; Privater Haushalt ; Konsum ; Lebensstandard ; Vermögen ; Datenerhebung ; OECD-Staaten ; Social Issues/Migration/Health ; Economics ; Haushalt ; Einkommen ; Lebensstandard ; Datenerhebung
    Abstract: This publication presents an internationally agreed set of guidelines for producing micro statistics on household wealth, It addresses the common conceptual, definitional and practical problems that countries face in producing such statistics, and are meant to improve the comparability of the currently available country data. The Guidelines, prepared by an international expert group working under the auspices of the OECD, propose a set of standard concepts, definitions and classifications for micro wealth statistics, and cover different phases in the statistical production process, including sources and methods for measuring particular forms of wealth, best practice in using household surveys or other sources to compile wealth statistics, the development of analytic measures, the dissemination of data, and data quality assurance.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202733
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Erscheint auch als Women and financial education
    Keywords: Frauen ; Finanzwissen ; OECD-Staaten ; Welt ; Education ; Finance and Investment ; Bericht ; Frau ; Finanzwirtschaft ; Bildung ; OECD
    Abstract: Gender equality in terms of economic and financial opportunities is becoming increasingly relevant at both national and international level. The need to address the financial literacy of women and girls as a way to improve their financial empowerment, opportunities, and well-being has been acknowledged by the G20 Leader’s Declaration in June 2012, as well as part of a wider horizontal OECD project on gender equality. The OECD International Network on Financial Education (INFE) established a dedicated workstream in 2010 to address the needs of women for financial education under the support of the Russia/World Bank/OECD Trust Fund for financial literacy and education. This book collects the work carried out within this workstream, including policy guidance to help policy makers address women's and girls' needs for financial education, and a comprehensive analysis of the current status of knowledge on gender differences in financial literacy and policy responses in terms of financial education for women and girls.
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  • 93
    ISBN: 9789264192003
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Island ; Taxation ; Iceland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 95
    ISBN: 9789264197183
    Language: English
    Pages: Online-Ressource (260 p)
    Keywords: Economics
    Abstract: For most citizens, buying a residential property (dwelling) is the most important transaction during their lifetime. Residential properties represent the most significant component of households’ expenses and, at the same time, their most valuable assets. The Residential Property Prices Indices (RPPIs) are index numbers measuring the rate at which the prices of residential properties are changing over time. RPPIs are key statistics not only for citizens and households across the world, but also for economic and monetary policy makers. Among their professional uses, they serve, for example, to monitor macroeconomic imbalances and risk exposure of the financial sector. This Handbook provides, for the first time, comprehensive guidelines for the compilation of Residential Property Price Indexes and explains in depth the methods and best practices used to calculate an RPPI. It also examines the underlying economic and statistical concepts and defines the principles guiding the methodological and practical choices for the compilation of the indices. The Handbook primarily addresses official statisticians in charge of producing residential property price indices; at the same time, it addresses the overall requirement on RPPIs by providing a harmonised methodological and practical framework to all parties interested in the compilation of such indices. The RPPIs Handbook has been written by leading academics in index number theory and by recognised experts in RPPIs compilation. Its development has been co-ordinated by Eurostat, the statistical office of the European Union, with the collaboration of the International Labour Organization (ILO), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations Economic Commission for Europe (UNECE) and the World Bank.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207998
    Language: English
    Pages: Online-Ressource (46 p)
    Series Statement: Better Policies
    Keywords: Economics ; Russian Federation
    Abstract: Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, this book tailors the OECD’s policy advice to the specific and timely priorities of Russia, focusing on how its government can make reform happen.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207981
    Language: English
    Pages: Online-Ressource (80 p)
    Series Statement: Better Policies
    Keywords: Economics ; Portugal
    Abstract: Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, the Better Policies series tailors the OECD’s policy advice to the specific and timely priorities of member and partner countries, focusing on how governments can make reform happen.
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  • 98
    ISBN: 9789264202559
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Litauen ; Taxation ; Lithuania ; Litauen ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 99
    ISBN: 9789264191891
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Portugal ; Taxation ; Portugal
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 100
    ISBN: 9789264191822
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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