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  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Language: French
    Parallel Title: Parallele Sprachausgabe The platform economy can deliver for its workers too
    Titel der Quelle: L'Observateur de l'OCDE
    Keywords: Employment ; Governance ; Social Issues/Migration/Health ; Economics
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Observer
    Language: English
    Pages: 1 Online-Ressource (2 p.)
    Parallel Title: Parallele Sprachausgabe Quels sont les Principes de l’OCDE sur l’IA ?
    Titel der Quelle: OECD Observer
    Keywords: Governance ; Science and Technology ; Economics
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Observer
    Language: English
    Pages: 1 Online-Ressource (2 p.)
    Parallel Title: Parallele Sprachausgabe Finlande : Autonomiser les femmes ailleurs aussi
    Titel der Quelle: OECD Observer
    Keywords: Social Issues/Migration/Health ; Development ; Economics ; Finland
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Observer
    Language: English
    Pages: 1 Online-Ressource (3 p.)
    Parallel Title: Parallele Sprachausgabe L’économie des plateformes peut aussi profiter à ses travailleurs
    Titel der Quelle: OECD Observer
    Keywords: Employment ; Governance ; Social Issues/Migration/Health ; Economics
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Language: French
    Pages: 1 Online-Ressource (2 p.)
    Parallel Title: Parallele Sprachausgabe What are the OECD Principles on AI?
    Titel der Quelle: L'Observateur de l'OCDE
    Keywords: Governance ; Science and Technology ; Economics
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Observer
    Language: English
    Pages: 1 Online-Ressource (2 p.)
    Titel der Quelle: OECD Observer
    Keywords: Economics ; Industry and Services ; Finland
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Observer
    Language: English
    Pages: 1 Online-Ressource (4 p.)
    Parallel Title: Parallele Sprachausgabe Comment l’action publique peut faire toute la différence pour les petites et moyennes entreprises
    Titel der Quelle: OECD Observer
    Keywords: Employment ; Economics ; Industry and Services
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Language: French
    Pages: 1 Online-Ressource (9 p.)
    Parallel Title: Parallele Sprachausgabe OECD Observer Roundtable on Finland
    Titel der Quelle: L'Observateur de l'OCDE
    Keywords: Education ; Environment ; Governance ; Social Issues/Migration/Health ; Economics ; Finland
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Language: French
    Pages: 1 Online-Ressource (2 p.)
    Parallel Title: Parallele Sprachausgabe Empowering women beyond Finland
    Titel der Quelle: L'Observateur de l'OCDE
    Keywords: Social Issues/Migration/Health ; Development ; Economics ; Finland
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Language: French
    Pages: 1 Online-Ressource (5 p.)
    Parallel Title: Parallele Sprachausgabe How policy can make a world of difference for small and medium-sized enterprises
    Titel der Quelle: L'Observateur de l'OCDE
    Keywords: Employment ; Economics ; Industry and Services
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  • 11
    Online Resource
    Online Resource
    Luxembourg : Publications Office of the European Union
    ISBN: 9789279966828
    Language: English
    Pages: 1 Online-Ressource (circa 26 Seiten) , Illustrationen
    Series Statement: OECD SME and entrepreneurship papers no. 13
    Series Statement: OECD SME and Entrepreneurship Papers
    Keywords: Gründungsförderung ; Unternehmenswachstum ; Business Angels ; Mittelstandspolitik ; Vergleich ; EU-Staaten ; USA ; Economics ; Graue Literatur
    Abstract: This policy brief explores the benefits of incubators and accelerators, how they support inclusive entrepreneurship, what makes them successful and how the EU can learn from the experiences of other countries. While there are relatively few examples of business incubators and accelerators that are fully dedicated to supporting entrepreneurs from under-represented and disadvantaged groups, there is a small body of evidence that shows positive results (survival rates, jobs, revenue, etc.). Policy makers can support incubators and accelerators by providing funding, launching their own dedicated programmes and improving access to existing programmes.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Language: French
    Pages: 1 Online-Ressource (4 p.)
    Parallel Title: Parallele Sprachausgabe Finland’s mental health challenge
    Titel der Quelle: L'Observateur de l'OCDE
    Keywords: Social Issues/Migration/Health ; Economics ; Finland
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Observer
    Language: English
    Titel der Quelle: OECD Observer
    Keywords: Education ; Environment ; Governance ; Social Issues/Migration/Health ; Economics ; Finland
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Observer
    Language: English
    Pages: 1 Online-Ressource (4 p.)
    Parallel Title: Parallele Sprachausgabe Santé mentale : le défi de la Finlande
    Titel der Quelle: OECD Observer
    Keywords: Social Issues/Migration/Health ; Economics ; Finland
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  • 15
    Online Resource
    Online Resource
    [Paris, France] : OECD
    Language: English
    Pages: 1 Online-Ressource (circa 38 Seiten) , Illustrationen
    Series Statement: OECD SME and entrepreneurship papers no. 14
    Series Statement: OECD SME and Entrepreneurship Papers
    Keywords: Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: This policy brief assesses the potential of entrepreneurship to be used as a tool for the integration of refugees into the labour market. It discusses the challenges faced in business creation by these potential entrepreneurs, as well as the opportunities created by their situation. It also discusses different policy approaches used to support refugees in business creation and the keys to their success. This policy brief is part of a series of reports produced by the OECD on inclusive entrepreneurship. The series includes policy briefs on women’s entrepreneurship, youth entrepreneurship, senior entrepreneurship, access to business start-up finance for inclusive entrepreneurship and entrepreneurship among people with disabilities, as a well as the report series “The Missing Entrepreneurs”.
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  • 16
    Online Resource
    Online Resource
    [Paris] : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 43 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 272 (January 2019)
    Keywords: Online-Marketing ; Verbraucherschutz ; OECD-Staaten ; Science and Technology ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: Online advertising is now the dominant form of advertising in many OECD countries, and offers businesses the ability to reach consumers in ways that could only have been imagined previously. Online advertising has the potential to benefit consumers through more relevant and timely advertising, and by funding a host of “free” online services. However, it also raises some new and complex challenges for consumers and consumer protection authorities. This report by the OECD’s Committee on Consumer Policy provides an introduction to the complex landscape that is online advertising. It outlines the potential benefits and risks for consumers, drawing on the behavioural insights literature where relevant.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264462274
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, First Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés rassemble un ensemble d'informations pour soutenir l'analyse de la fiscalité des entreprises et des pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Il s'agit de la première édition de cette publication, qui a été l'un des principaux résultats de l'action 11 du projet BEPS de l'OCDE/G20 et de son ensemble de 15 mesures adoptées en 2015 pour lutter contre l'évasion fiscale. La nouvelle publication et la base de données qui l'accompagne comprennent quatre grandes catégories de données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données, et couvrent les juridictions de l'OCDE ainsi que les juridictions du Cadre inclusif sur le BEPS.
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  • 18
    ISBN: 9789264407244 , 9789264311503 , 9789264523104
    Language: French
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Harmful Tax Practices - 2018 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5
    Keywords: Taxation
    Abstract: Le Rapport sur l’Action 5 établit l’un des quatre standards minimums prévus par le projet BEPS que tous les membres du Cadre inclusif se sont engagés à mettre en œuvre. Un aspect du standard minimum défini par l’Action 5 se rapporte au processus d’examen par les pairs des régimes fiscaux préférentiels afin d’identifier les caractéristiques de ces régimes qui peuvent faciliter l'érosion de la base et le transfert de bénéfices et peuvent donc avoir une incidence défavorable sur l'assiette fiscale d'autres juridictions. Ce rapport d'étape constitue une mise à jour du rapport de 2015 sur l’Action 5 du BEPS et du Rapport d'étape de 2017. Il contient les résultats de l'examen de tous les régimes fiscaux préférentiels des membres du Cadre inclusif sur le BEPS qui ont été identifiés depuis le projet BEPS. Les résultats présentés sont ceux en date du mois de janvier de 2019. En outre, le Cadre inclusif a approuvé une nouvelle norme rétablissant l'obligation d'activités substantielles pour les juridictions qui ne prélèvent pas d’impôt ou qu’un impôt insignifiant. Ce rapport décrit en détail cette nouvelle norme ainsi que les autres initiatives engagées en vue de compléter ou de réviser le cadre applicable aux pratiques fiscales dommageables. Enfin, il présente les prochaines étapes des travaux consacrés aux pratiques fiscales dommageables.
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  • 19
    ISBN: 9789264309982
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hungary (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Ungarn ; OECD-Staaten ; G20-Staaten ; Taxation ; Hungary ; Bericht ; OECD ; Ungarn ; Internationales Steuerrecht ; Ungarn ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hungary.
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  • 20
    ISBN: 9789264309968
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Iceland (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Island ; OECD-Staaten ; G20-Staaten ; Taxation ; Iceland ; Bericht ; OECD ; Island ; Internationales Steuerrecht ; Island ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Iceland.
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  • 21
    ISBN: 9789264310087
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Turkey (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Türkei ; OECD-Staaten ; G20-Staaten ; Taxation ; Turkey ; OECD ; Türkei ; G-20-Staaten ; Besteuerungsverfahren ; Gewinnverlagerung ; Internationales Einkommensteuerrecht ; Internationales Steuerrecht ; Konfliktregelung ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Turkey.
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  • 22
    ISBN: 9789264455030
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Turks and Caicos Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Turks and Caicos Islands.
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  • 23
    ISBN: 9789264591493
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Saudi Arabia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Saudi-Arabien ; OECD-Staaten ; G20-Staaten ; Taxation ; Saudi Arabia ; Saudi-Arabien ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
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  • 24
    ISBN: 9789264826601
    Language: English
    Pages: 1 Online-Ressource (119 p.) , 16 x 23cm.
    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: Lebanon 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Libanon ; Taxation ; Lebanon ; Libanon ; Steuerrecht
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Lebanon.
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  • 25
    ISBN: 9789264790841
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Lithuania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Lithuania.
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  • 26
    ISBN: 9789264474079
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: India (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indien ; OECD-Staaten ; G20-Staaten ; Taxation ; India ; Indien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
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  • 27
    ISBN: 9789264790186
    Language: English
    Pages: 1 Online-Ressource (137 p.) , 16 x 23cm.
    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: Malaysia (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia ; Bericht ; Malaysia ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Malaysia.
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  • 28
    ISBN: 9789264820456
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Indonesia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indonesien ; OECD-Staaten ; G20-Staaten ; Taxation ; Indonesia ; Aufsatzsammlung ; Indonesien ; Internationales Steuerrecht ; Konfliktregelung ; Besteuerungsverfahren
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Indonesia.
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  • 29
    ISBN: 9789264408111
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Canada (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kanada ; G20-Staaten ; Taxation ; Canada ; Kanada ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 30
    ISBN: 9789264772984
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; China ; OECD-Staaten ; G20-Staaten ; Taxation ; China, People’s Republic ; Hongkong ; Steuer ; Internationales Steuerrecht ; Steuervermeidung ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
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  • 31
    ISBN: 9789264738584
    Language: German
    Pages: 1 Online-Ressource (320 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
    Parallel Title: Parallele Sprachausgabe Norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale, Seconde édition
    Parallel Title: Parallele Sprachausgabe Estándar para el intercambio automático de información sobre cuentas financieras, Segunda edición
    Keywords: Taxation
    Abstract: Der gemeinsame Meldestandard, der auf Wunsch der G20 entwickelt und am 15. Juli 2014 vom Rat der OECD beschlossen wurde, sieht vor, dass Staaten und Gebiete Informationen von ihren Finanzinstituten beschaffen und diese jährlich mit anderen Staaten und Gebieten automatisch austauschen. Im gemeinsamen Meldestandard sind die auszutauschenden Informationen über Finanzkonten, die meldepflichtigen Finanzinstitute, die unter den gemeinsamen Meldestandard fallenden unterschiedlichen Arten von Konten und Steuerpflichtigen sowie die von den Finanzinstituten zu erfüllenden Sorgfaltspflichten dargelegt. Diese Publikation enthält folgende Teile: Muster für eine Vereinbarung zwischen den zuständigen Behörden (Mustervereinbarung) über den automatischen Austausch von nach dem gemeinsamen Meldestandard übermittelten Informationen; gemeinsamer Meldestandard; Kommentare zur Mustervereinbarung und zum gemeinsamen Meldestandard und das Benutzerhandbuch zum XML-Schema für den gemeinsamen Meldestandard. In dieser Ausgabe wurde der hintere Teil des Benutzerhandbuchs zum XML-Schema für den gemeinsamen Meldestandard erweitert. Er enthält zusätzliche technische Erläuterungen zur Vornahme von Korrekturen und Stornierungen im XML-Schema für den gemeinsamen Meldestandard sowie eine Reihe überarbeiteter und erweiterter Beispiele für Korrekturen. Das restliche Dokument wurde seit der ersten Ausgabe von 2014 nicht verändert.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing ;
    ISBN: 9788480084116
    Language: Spanish
    Pages: 1 Online-Ressource (650 p.)
    Parallel Title: Parallele Sprachausgabe Model Tax Convention on Income and on Capital: Condensed Version 2017
    Parallel Title: Parallele Sprachausgabe Modèle de Convention fiscale concernant le revenu et la fortune : Version abrégée 2017
    Keywords: Finance and Investment ; Taxation
    Abstract: Esta es la décima edición de la versión abreviada de la publicación titulada “Modelo de Convenio tributario sobre la renta y el patrimonio” publicada por primera vez en 1992 y actualizada periódicamente desde entonces. Esta versión abreviada incluye el texto del Modelo de Convenio tributario tal como podía leerse el 21 de noviembre de 2017 después de la adopción, por el Consejo de la OCDE, de la décima actualización. Las notas históricas incluidas en el volumen I de la versión íntegra, y los informes que sirven de antecedente y que se incluyen en el volumen II de la versión íntegra no se reproducen en esta versión.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264639416 , 9789264344112 , 9789264368330
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Le rôle des plateformes numériques dans la collecte de la TVA/TPS sur les ventes en ligne
    Parallel Title: Erscheint auch als The role of digital platforms in the collection of VAT/GST on online sales
    Keywords: Besteuerungsverfahren ; Umsatzsteuer ; Online-Handel ; Digitale Plattform ; Taxation ; Portal ; Online-Shop ; Besteuerungsverfahren ; Umsatzsteuer
    Abstract: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report “Addressing the Tax Challenges of the Digital Economy.” It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264661059
    Language: English
    Pages: 1 Online-Ressource (159 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als In-depth productivity review of Belgium
    Keywords: Produktivität ; Produktivitätsentwicklung ; Belgien ; Employment ; Economics ; Industry and Services ; Belgium ; Belgien ; Produktivität
    Abstract: Belgium has a high level of productivity. However, growth of productivity has declined quite strongly over the past two decades, and more so than in other advanced economies. This is a worrying development, as fewer productivity gains mean less wage growth and a slowdown in improvements to pensions, health care and well-being. This In-Depth Productivity Review of Belgium assesses in detail the drivers of productivity and recommends a 7-Point Action Plan to reignite productivity growth in Belgium. Reviving productivity growth requires action in many areas cutting across governments and ministerial competences. Measures are needed to instil more dynamism in Belgium’s economy, both among businesses and in the labour market, and to make the public finances more growth-oriented. In addition to recommending detailed policy measures to revive productivity growth, the Review contains three analytical chapters that lay out the evidence base: Chapter 1 on economy-wide and sectoral trends in productivity; Chapter 2 on the role of firms for productivity, with a focus on the dispersion of performance among businesses; and Chapter 3 on the worker dimension of productivity, with a focus on the role of wage bargaining and skills.
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  • 35
    ISBN: 9789264699410 , 9789264627352 , 9789264483637
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Tax revenue implications of decarbonising road transport
    Keywords: Straßenverkehr ; Nachhaltige Mobilität ; Treibhausgas-Emissionen ; Steuereinnahmen ; Slowenien ; Energy ; Environment ; Taxation ; Trade ; Slovenia
    Abstract: This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia. Reducing the reliance on fossil fuels in the transport sector is a welcome development from the perspective of its climate and health impacts and of reduced energy dependence. However, under current settings, reduced fuel use will also lead to a loss of tax revenues, which may put stress on government budgets. Based on simulations for Slovenia, with a 2050 horizon, the report provides an in-depth assessment of the taxation of road transport and investigates how tax policy could adapt to declining fossil fuel use in the long term if the objective is to maintain revenues at current levels while taking fairness and efficiency considerations into account. It finds that gradual tax reforms, with an evolving mix of taxes, shifting from taxes on fuel to taxes on distances driven, can contribute to more sustainable tax policy over the long term.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing ;
    ISBN: 9788468057552
    Language: Spanish
    Pages: 1 Online-Ressource (256 p.)
    Parallel Title: Parallele Sprachausgabe Stratégie 2019 de l'OCDE sur les compétences : Des compétences pour construire un avenir meilleur
    Parallel Title: Parallele Sprachausgabe OECD Skills Strategy 2019: Skills to Shape a Better Future
    Keywords: Education ; Employment ; Economics
    Abstract: La Estrategia de Competencias de la OCDE proporciona un enfoque estratégico y amplio orientado a garantizar el progreso de las personas y los países en un mundo complejo, interconectado y cambiante. La Estrategia de Competencias de la OCDE actualizada en 2019 tiene en cuenta las lecciones aprendidas tras aplicar la estrategia de competencias original en once países desde 2012, e incorpora nuevos datos de la OCDE sobre el modo en que las competencias se ven afectadas por las megatendencias, esto es, por fenómenos como la globalización, la digitalización, el envejecimiento de la población y las migraciones. Asimismo, la Estrategia toma en consideración los nuevos conocimientos adquiridos en la OCDE sobre las políticas de competencias aplicadas en relación con estos tres componentes generales: desarrollar las competencias necesarias a lo largo de la vida, usar las, competencias de manera eficaz en el trabajo y en la sociedad y fortalecer la gobernanza de los sistemas de competencias.
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  • 37
    Title: РЕШЕНИЕ ПРОБЛЕМЫ ПРОМЫШЛЕННОГО ЗАГРЯЗНЕНИЯ ВОЗДУХА В КАЗАХСТАНЕ : Руководящие принципы реформирования политики в области экологических платежей
    ISBN: 9789264867031 , 9789264460553 , 9789264932913
    Language: Russian
    Pages: 1 Online-Ressource (184 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Addressing Industrial Air Pollution in Kazakhstan: Reforming Environmental Payments Policy Guidelines
    Keywords: Environment ; Governance ; Social Issues/Migration/Health ; Taxation ; Kazakhstan
    Abstract: В Казахстане, с тех пор, как он стал независимым, зафиксированы впечатляющие темпы экономического роста, в основном в результате экспорта биржевых товаров и высокого уровня использования энергии. Эти темпы неустойчивы и создают значительное загрязнение воздуха, особенно из стационарных промышленных источников. Это ставит под угрозу устремления страны в области развития к 2050 году стать одной из ведущих экономик мира и приблизиться по уровню жизни к государствам — членам ОЭСР. В данной публикации, которая опирается на более ранние исследования ОЭСР, показано, что в Казахстане экологические платежи (экологические налоги, взыскания за несоблюдение требований и компенсация экологического ущерба) за промышленные загрязнители воздуха, применяемые в настоящее время, препятствуют энергоэффективности и борьбе с загрязнением жесткими мерами реагирования на несоблюдение требований и сосредоточенностью на привлечении доходов. Кроме того, они увеличивают издержки, связанные с ведением бизнеса в стране, и приносят мало пользы окружающей среде. Необходимо провести дальнейшие серьезные реформы регулирования экологических платежей в духе принципа «загрязнитель платит». В данном отчете представлены руководящие принципы реформ, основанные на положениях о загрязнении воздуха государств — членов ОЭСР и результатах анализа системы Казахстана, который ОЭСР проводила в тесном сотрудничестве с Правительством Казахстана.
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  • 38
    ISBN: 9789264300453 , 9789264300880 , 9789264300897
    Language: French
    Pages: 1 Online-Ressource (292 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cost-Benefit Analysis and the Environment: Further Developments and Policy Use
    Keywords: Environment ; Governance ; Economics
    Abstract: La présente publication examine les avancées récentes de l’analyse coûts-avantages (ACA) environnementale. Celle-ci correspond à l’application de l’ACA aux projets ou aux politiques qui visent explicitement à améliorer la qualité de l’environnement ou qui ont, d’une manière ou d’une autre, un effet indirect sur les milieux naturels. Cette publication s’appuie sur l’ouvrage précédent de l’OCDE rédigé par David Pearce et al. (2006), qui partait du constat que la conjonction d’un certain nombre d’avancées de l’ACA modifiait la manière dont bien des économistes recommanderaient de mettre en œuvre cet instrument, surtout dans le contexte de projets ou de politiques ayant des impacts environnementaux considérables. Cette publication n’a pas seulement pour principal objectif d’évaluer les progrès accomplis : elle cherche également à déterminer en quoi certaines évolutions illustrent des questions thématiques centrales ayant des conséquences pour l’application concrète de l’ACA environnementale dans le cadre de l’élaboration des politiques et de l’évaluation des projets d’investissement. Le thème sans doute le plus important a trait à la contribution de l’économie du climat face au défi que constitue l’évaluation des mesures publiques visant à atténuer le changement climatique (ou à s’y adapter). Les travaux dans ce domaine ont accru l’intérêt porté au mode d’évaluation des coûts et des avantages à très long terme et ils ont notamment montré à quel point les procédures classiques de détermination du taux d’actualisation social deviennent problématiques dans un contexte intergénérationnel et quelles pourraient être les nouvelles approches requises. La contribution de l’économie du climat a également suscité une réflexion plus poussée sur l’incertitude dans le cadre de l’ACA, en particulier en présence d’effets incertains qui peuvent avoir des impacts (négatifs) de grande ampleur.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264443211
    Language: Italian
    Pages: 1 Online-Ressource (172 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Études économiques de l'OCDE : Italie 2019 (version abrégée)
    Parallel Title: Parallele Sprachausgabe OECD Economic Surveys: Italy 2019
    Keywords: Economics ; Italy
    Abstract: Negli ultimi anni, l’economia italiana ha segnato una modesta ripresa, sostenuta dalle condizioni economiche globali, da una politica monetaria espansiva e dalle riforme strutturali. Tuttavia, recentemente, la ripresa è rallentata e l’Italia continua a subire le conseguenze di problemi sociali ed economici che perdurano. Il tenore di vita degli italiani è quasi pari al livello rilevato nel 2000 e i tassi di povertà dei giovani restano alti. Negli ultimi decenni, le grandi disparità regionali si sono ampliate. Un pacchetto di riforme completo volto ad aumentare la produttività e la crescita dell’occupazione è essenziale per una crescita e un’inclusione sociale più solide. Le prestazioni relative all'esercizio di un’attività professionale e un regime di reddito garantito moderato dovrebbero far crescere l’occupazione e ridurre la povertà, a condizione che tali strumenti siano sostenuti da migliori programmi di ricerca di lavoro e di formazione. L’azione volta a razionalizzare e a migliorare il coordinamento tra gli organi interessati dalle politiche di sviluppo regionale e il rafforzamento della capacità al livello delle amministrazioni locali aiuterebbero a promuovere la crescita e l’inclusione sociale nelle regioni meno sviluppate. CAPITOLO SPECIALE: AFFRONTARE IL DIVARIO SOCIALE E REGIONALE DELL’ITALIA
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264657748 , 9789264388215 , 9789264313736
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Pension Systems
    Parallel Title: Erscheint auch als OECD OECD reviews of pensions systems
    Keywords: Altersvorsorge ; Portugal ; Finance and Investment ; Social Issues/Migration/Health ; Economics ; Portugal ; Portugal ; Altersversorgung
    Abstract: This review provides policy recommendations on how to improve the Portuguese pension system, building on the OECD’s best practices in pension design. It details the Portuguese pension system and identifies its strengths and weaknesses based on cross-country comparisons. The Portuguese pension system consists of an old-age safety net, a pay-as-you-go defined benefit scheme and voluntary private savings. The safety net includes an old-age social pension and a complement (the so-called Complemento Solidário para Idosos or CSI), both of which pursue similar objectives but have different eligibility criteria. The defined benefit scheme has two main components: the general social security scheme (regime geral da Segurança Social) and the civil-servant pension scheme (Caixa Geral de Aposentações or CGA). The latter has been closed to new entrants since 2006 with new civil servants contributing to the general scheme. Funded voluntary pensions make up a very small share of total pension entitlements. The OECD Reviews of Pension Systems: Portugal is the fourth in the series, after Ireland (2014), Mexico (2016) and Latvia (2018), with a fifth review on Peru under preparation.
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  • 41
    ISBN: 9789264309944
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovenia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowenien ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovenia ; Slowenien ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Slovenia.
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  • 42
    ISBN: 9789264309890
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovak Republic (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowakei ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovak Republic ; OECD ; Slowakei ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Slovak Republic.
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  • 43
    ISBN: 9789264730274
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Hong Kong (China) 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Hongkong ; Taxation ; Hong Kong, China ; Hongkong ; Steuerverwaltung ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Hong Kong (China).
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  • 44
    ISBN: 9789264714175 , 9789264762718 , 9789264342187
    Language: English
    Pages: 1 Online-Ressource (566 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Country-by-country reporting
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; Taxation ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world will boost tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This second annual peer review report reflects the outcome of the second review which considered all aspects of implementation. It contains the review of 116 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
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  • 45
    ISBN: 9789264937079 , 9789264438422 , 9789264641495
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallele Sprachausgabe РЕШЕНИЕ ПРОБЛЕМЫ ПРОМЫШЛЕННОГО ЗАГРЯЗНЕНИЯ ВОЗДУХА В КАЗАХСТАНЕ: Руководящие принципы реформирования политики в области экологических платежей
    Parallel Title: Erscheint auch als Addressing industrial air pollution in Kazakhstan
    Keywords: Luftverschmutzung ; Industrie ; Umweltabgabe ; Reform ; Kasachstan ; Environment ; Governance ; Social Issues/Migration/Health ; Taxation ; Kazakhstan
    Abstract: Kazakhstan has recorded impressive economic growth rates since its independence, driven mainly by export of commodities and high rate of energy use. These rates are not sustainable and are generating significant air pollution, in particular from industrial stationary sources. This is putting at risk the country’s development ambitions to become one of the top global economies by 2050 and converge towards OECD living standards. Building on OECD previous analysis, this publication shows that Kazakhstan’s environmental payments (environmentally related taxes, non-compliance penalties and compensation for damage regulation) for industrial air pollutants, as currently applied, impede energy efficiency and pollution abatement with heavy-handed non-compliance responses and focus on rising revenues. They also add to the cost of doing businesses in the country with limited environmental benefit. In the spirit of the Polluter-Pays Principle, much more reforms of regulation of environmental payments are needed. This report provides guidelines for reform drawing from air pollution regulations in OECD member countries and the results of the analysis of the system in Kazakhstan carried out by the OECD in close co-operation with the Government of Kazakhstan.
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  • 46
    ISBN: 9789264700109
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Bulgaria (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bulgarien ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Bulgaria.
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  • 47
    ISBN: 9789264466197
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hong Kong, China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Hongkong ; OECD-Staaten ; G20-Staaten ; Taxation ; Hong Kong, China ; Hongkong ; Internationales Steuerrecht ; Steuervermeidung ; Steuer ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
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  • 48
    ISBN: 9789264850415
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Samoa 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Samoa ; Taxation ; Samoa ; Samoa ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Samoa.
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  • 49
    ISBN: 9789264876989
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Belgium (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Belgien ; G20-Staaten ; Taxation ; Belgium ; Belgien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 50
    ISBN: 9789264510180
    Language: English
    Pages: 1 Online-Ressource (115 p.) , 16 x 23cm.
    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: Vanuatu (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vanuatu ; Taxation ; Vanuatu ; Vanuatu ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Vanuatu.
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  • 51
    ISBN: 9789264598362
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 16 x 23cm.
    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: Costa Rica (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Costa Rica ; Taxation ; Costa Rica ; Costa Rica ; Finanzverwaltung ; Steuer ; Grenzüberschreitende Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Costa Rica.
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  • 52
    ISBN: 9789264840706
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    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: Croatia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kroatien ; Taxation ; Croatia
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Croatia.
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  • 53
    ISBN: 9789264691162
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Saudi Arabia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Saudi Arabia.
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  • 54
    ISBN: 9789264937314
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 16 x 23cm.
    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: Federated States of Micronesia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of ; Mikronesien ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Federated States of Micronesia.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264576643 , 9789264438293 , 9789264383807
    Language: French
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
    Keywords: Taxation
    Abstract: Ce rapport propose des orientations pratiques pour les autorités fiscales pour la conception et la mise en œuvre des diverses solutions disponibles pour impliquer les plateformes numériques, y compris les places de marché du commerce électronique dans la collecte efficace et effective de la TVA/TPS sur le commerce numérique de biens, de services et de biens incorporels. En particulier, il inclut de nouvelles mesures pour rendre les plateformes numériques responsables de la TVA/TPS sur les ventes réalisées par les vendeurs en ligne via ces plateformes, ainsi que d’autres mesures telles que le partage d’informations et l’amélioration de la coopération administrative entre autorités fiscales et plateformes numériques. Il se base sur les solutions pour la collecte efficace de la TVA/TPS sur les ventes numériques proposées par les Principes directeurs internationaux pour la TVA/TPS et le Rapport final 2015 BEPS Action 1 - Relever les défis fiscaux posés par l’économie numérique. Il est particulièrement pertinent dans le contexte de la croissance de l’économie des plateformes et du potentiel des plateformes numériques pour améliorer de manière significative l’efficacité de la collecte de la TVA/TPS, compte tenu de leur rôle important dans la réalisation, la facilitation et/ou l’exécution des ventes en ligne.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264785397
    Language: French
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Economic Surveys: Latvia 2019
    Keywords: Economics ; Latvia
    Abstract: La croissance économique est forte et la convergence des revenus se poursuit, quoique à un rythme plus lent qu'avant 2008. Le marché du travail est tendu, étant donné que le taux de chômage a chuté à son plus bas niveau depuis dix ans et que le nombre d'emplois vacants augmente rapidement. La croissance des salaires est forte, soutenant le pouvoir d'achat des ménages. Malgré la hausse des coûts de main-d'œuvre, les exportateurs lettons sont restés compétitifs et ont gagné des parts de marché. La situation macroéconomique semble globalement équilibrée, l'inflation, la dette publique et le déficit étant maîtrisés. Les marchés de capitaux semblent stables, étayés par une politique macroprudentielle judicieuse.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264611498
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Economic Surveys: Latvia 2017
    Keywords: Economics ; Latvia
    Abstract: La Lettonie a enregistré une croissance économique vigoureuse ces dernières années, bien qu'elle ait souffert de la récession mondiale et se trouve dans une situation difficile, compte tenu de la baisse de ses exportations vers la Russie. Les exportateurs lettons ont gagné des parts de marché. La progression des salaires a soutenu la croissance de la consommation des ménages. La situation budgétaire est saine, le budget étant à l’équilibre en 2016 et la dette publique étant proche de 40 % du PIB. L'endettement du secteur privé est retombé à un niveau relativement bas. Le niveau modeste de l’endettement public et privé et la robustesse du secteur financier sous-tendent une solide confiance du secteur financier. Moteur essentiel de la croissance économique, la zone métropolitaine de Riga réunit les secteurs naissants de haute technologie du pays et représente environ 69 % du PIB letton.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264587380
    Language: Spanish
    Pages: 1 Online-Ressource (136 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Études économiques de l'OCDE : Mexique 2019 (version abrégée)
    Parallel Title: Parallele Sprachausgabe OECD Economic Surveys: Mexico 2019
    Keywords: Economics ; Mexico
    Abstract: El sólido marco de la política macroeconómica de México ha apoyado un crecimiento moderado a pesar de varios vientos en contra en los últimos años. Sin embargo, el bajo crecimiento de la productividad ha obstaculizado la convergencia de México con los países de mayores ingresos de la OCDE y las desigualdades siguen siendo elevadas. Se requiere así una estrategia renovada para aumentar la productividad y la inclusión. El aumento del crimen y de la inseguridad afectan negativamente la actividad económica y el bienestar de los ciudadanos, en particular de los desfavorecidos y las mujeres. Fortalecer la calidad institutional es una prioridad. Mejorar el débil estado de derecho también facilitará la implementación efectiva de iniciativas de políticas en otras áreas. A pesar de los logros recientes, los ingresos fiscales siguen siendo bajos y la política fiscal tiene poco impacto redistributivo. A corto plazo, la mejora de la eficiencia de la recaudación de impuestos y del gasto permitirá que la relación deuda-PIB se estabilice y proporcione cierto margen para un mayor gasto social y de infraestructura. En el mediano plazo, aumentar los ingresos fiscales y modificar la combinación de impuestos permitirá reducciones en la deuda pública, creará más espacio fiscal y permitirá aumentar la progresividad. La reducción de la elevada tasa de informalidad requerirá acciones coordinadas en materia de fortalecimiento del cumplimiento, política fiscal, regulaciones laborales y de las empresas, y de la red de protección social, con el objetivo de mejorar el alineamiento de los incentivos para formalizar e impulsar los recursos hacia empresas más productivas (formales). Mejorar los resultados educativos para todos aumentará la igualdad de oportunidades y permitirá construir las bases para una mayor productividad. Aumentar el acceso a la educación y la atención de la primera infancia de calidad también estimulará una mayor participación femenina en el mercado laboral. Mejorar la planificación urbana y el transporte elevaría el potencial de productividad de las ciudades y también la calidad del medio ambiente. CAPÍTULOS ESPECIALES: FORTALECIENDO EL CRECIMIENTO INCLUYENTE
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  • 59
    ISBN: 9789264801455
    Language: French
    Pages: 1 Online-Ressource (275 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Africa's Development Dynamics 2019: Achieving Productive Transformation
    Parallel Title: Parallele Sprachausgabe Dinâmicas do desenvolvimento em África 2019: Alcançar a transformação produtiva
    Keywords: Finance and Investment ; Governance ; Taxation ; Development ; Transport ; Trade ; Industry and Services
    Abstract: Quelles sont les tendances économiques et sociales majeures en Afrique aujourd’hui ? Comment l’Afrique s’inscrit-elle dans la mondialisation ? Ce rapport annuel parle d’une Afrique ouverte sur le monde et l’avenir. Dynamiques du développement en Afrique tire les leçons des expériences des cinq sous-régions – Afrique australe, centrale, de l’Est, du Nord et de l’Ouest – pour partager et développer les bonnes pratiques. Le rapport identifie les politiques innovantes et offre des recommandations pratiques, adaptées aux spécificités des économies africaines. Étayé par les plus récentes statistiques, son décryptage des dynamiques du développement vise à permettre aux leaders africains de réaliser la vision stratégique de l’agenda 2063 à tous les niveaux : continental, régional, national et local. Chaque édition examine ainsi un thème stratégique. L’édition 2019 explore les politiques de soutien à la transformation productive. Elle propose trois principaux axes politiques pour transformer les entreprises : fournir des services commerciaux aux regroupements d’entreprises ; mettre en place des réseaux de production régionaux ; et améliorer la capacité des entreprises exportatrices à se développer dans des marchés en mutation rapide. Cet ouvrage a pour vocation de nourrir le débat entre les membres de l’Union africaine, ainsi que les citoyens, entrepreneurs et chercheurs. Son ambition est de participer à une nouvelle coopération – entre pays, régions... – tournée vers l’apprentissage mutuel et la préservation de nos biens communs. Il est lui-même le fruit de la coopération entre la Commission de l’Union Africaine et le Centre de développement de l’OCDE.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264310278
    Language: English
    Pages: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als OECD economic survey of the United States
    Keywords: Wirtschaftslage ; Großbritannien ; Development ; Economics ; United States ; USA ; Wirtschaftliche Lage ; Wirtschaftliche Stabilität
    Abstract: This volume collects four studies that were prepared as background research to the 2018 OECD Economic Survey of the United States. Using micro-data survey responses, regional and sectorial data, these studies seek to provide insights into how employment responds to labour market disruption and the drivers of household financial vulnerability in the United States. This volume represents a collaborative effort by a team of OECD and academic researchers.
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  • 61
    ISBN: 9788381242196
    Language: Polish
    Pages: 1 Online-Ressource (276 p.)
    Parallel Title: Parallele Sprachausgabe Gewährleistung der Übereinstimmung zwischen Verrechnungspreisergebnissen und Wertschöpfung: Aktionspunkte 8-10: Abschlussbericht 2015
    Parallel Title: Parallele Sprachausgabe Aligner les prix de transfert calculés sur la création de valeur, Actions 8-10 - Rapports finaux 2015
    Parallel Title: Parallele Sprachausgabe Garantizar que los resultados de los precios de transferencia estén en línea con la creación de valor, Acciones 8 a 10 – Informes finales 2015
    Parallel Title: Parallele Sprachausgabe Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
    Keywords: Taxation ; Economics
    Abstract: Sprawozdanie zawiera zmiany wytycznych OECD dotyczących cen transferowych w celu dostosowania wyników w zakresie cen transferowych do procesu tworzenia wartości. Zaktualizowane wytyczne koncentrują się na następujących kluczowych obszarach: kwestie cen transferowych związane z transakcjami dotyczącymi wartości niematerialnych; ustalenia umowne, w tym umowny podział ryzyka i odpowiadających mu zysków, które nie są wspierane przez faktycznie prowadzone działania; poziom zwrotu z finansowania zapewnianego przez bogatego w kapitał członka grupy MNE, w przypadku gdy zwrot ten nie odpowiada poziomowi działalności podejmowanej przez przedsiębiorstwo finansujące; oraz inne obszary wysokiego ryzyka. W sprawozdaniu przedstawiono również działania następcze, które należy podjąć w związku z metodą podziału zysku z transakcji, które doprowadzą do uzyskania szczegółowych wskazówek co do tego, w jaki sposób metoda ta może być odpowiednio zastosowana w celu dalszego dostosowania wyników w zakresie cen transferowych do procesu tworzenia wartości.
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  • 62
    ISBN: 9789264597181
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Luxembourg 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Luxembourg.
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  • 63
    ISBN: 9789264309883
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Romania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Rumänien ; OECD-Staaten ; G20-Staaten ; Taxation ; Romania ; Rumänien ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Romania.
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  • 64
    ISBN: 9789264310001
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Greece (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Griechenland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greece ; Griechenland ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Greece.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264683358
    Language: English
    Pages: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Series Statement: West African Studies
    Parallel Title: Parallele Sprachausgabe Femmes et réseaux marchands en Afrique de l’Ouest
    Parallel Title: Erscheint auch als Women and trade networks in West Africa
    Keywords: Frauen ; Netzwerk ; Unternehmensnetzwerk ; Lieferkette ; Westafrika ; Development ; Westafrika ; Handel ; Frau
    Abstract: Women make a significant contribution to West Africa's food economy, perpetuating a long tradition of commerce and participating in cross-border trade and regional outreach. Their activities face numerous obstacles but also present important opportunities, highlighted in this report through an unprecedented relational and spatial analysis of social networks. The study focuses on the rice sector in the Dendi region (Benin, Niger and Nigeria) and on the regional governance networks that support women's entrepreneurship. It confirms that Nigeria occupies a privileged position due to its demographics and growing urbanisation. The report proposes the development of innovative public policies based on the reinforcement of the social capital of women and policy approaches that promote better integration of the initiatives undertaken by governments, international and non-governmental organisations to empower women and strengthen their resilience.
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  • 66
    ISBN: 9789264745322
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Spain 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Spanien ; Taxation ; Spain ; Spanien ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Spain.
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  • 67
    ISBN: 9789264545861
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    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: Liechtenstein 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Liechtenstein.
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  • 68
    ISBN: 9789264310742
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Estonia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Estland ; OECD-Staaten ; G20-Staaten ; Taxation ; Estonia ; Bericht ; Estland ; Internationales Steuerrecht ; Estland ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia.
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  • 69
    ISBN: 9789264922808
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Republic of North Macedonia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia ; Nordmazedonien ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Republic of North Macedonia.
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  • 70
    ISBN: 9789264629783
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: Panama 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Panama.
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  • 71
    ISBN: 9789264733527
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: The Netherlands (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Niederlande ; G20-Staaten ; Taxation ; Netherlands ; G-20-Staaten ; Niederlande ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Netherlands, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 72
    ISBN: 9789264625556
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Russian Federation (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Russland ; OECD-Staaten ; G20-Staaten ; Taxation ; Russian Federation
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Russian Federation.
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  • 73
    ISBN: 9789264728035
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Switzerland (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Schweiz ; G20-Staaten ; Taxation ; Switzerland ; Schweiz ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 74
    ISBN: 9789264980570
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United Kingdom (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Großbritannien ; G20-Staaten ; Taxation ; United Kingdom ; G-20-Staaten ; Großbritannien ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 75
    ISBN: 9789264794511
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation ; Croatia
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Croatia.
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  • 76
    ISBN: 9789264674875
    Language: English
    Pages: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Colombia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kolumbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Colombia ; Kolumbien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Colombia.
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  • 77
    ISBN: 9789264321816 , 9789264395138 , 9789264560369
    Language: English
    Pages: 1 Online-Ressource (611 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - 2018 peer review reports on the exchange of information on tax rulings
    Keywords: Taxation ; Steuerbescheid
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 135 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 112 jurisdictions. It assesses implementation for the 1 January - 31 December 2018 period.
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  • 78
    ISBN: 9789264519916
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    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: United Arab Emirates 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vereinigte Arabische Emirate ; Taxation ; United Arab Emirates
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the United Arab Emirates.
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  • 79
    ISBN: 9789264452329
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Argentina (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Argentinien ; OECD-Staaten ; G20-Staaten ; Taxation ; Argentina ; Argentinien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Argentina.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing ;
    ISBN: 9789264312555
    Language: Spanish
    Pages: 1 Online-Ressource (492 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe How's Life? 2017: 웰빙의 측정
    Parallel Title: Parallele Sprachausgabe Comment va la vie ? 2017 : Mesurer le bien-être
    Parallel Title: Parallele Sprachausgabe How's Life? 2017: Measuring Well-being
    Keywords: Social Issues/Migration/Health ; Economics
    Abstract: En ¿Cómo va la vida? se presentan los aspectos promisorios y los riesgos para el bienestar de los habitantes de los 35 países miembros de la OCDE y seis países asociados. Se proporciona la evidencia más reciente de 50 indicadores, que cubren los resultados del bienestar actual y también los recursos para el bienestar futuro, e incluyen los cambios registrados desde 2005. Durante este periodo se han observado señales de avance, pero las ganancias en algunos aspectos de la vida se han contrarrestado con pérdidas en otros. Esta cuarta edición destaca los múltiples rostros de la desigualdad y muestra que las brechas en los logros y las oportunidades para las personas se extienden a lo largo de las diferentes dimensiones de bienestar. Expone las divisiones existentes según la edad, el género y la educación, y revela los focos de desigualdad en todos los países de la OCDE. Asimismo, pone de manifiesto las muchas desventajas en cuanto a bienestar que los migrantes afrontan al adaptarse a vivir en el extranjero. Además, en el informe se examina la gobernanza desde la perspectiva del ciudadano y se revelan las brechas que predominan entre las instituciones públicas y las personas a quienes sirven. Por último, aporta una perspectiva por país individual, señalando los puntos fuertes, los retos y los cambios en bienestar ocurridos con el tiempo en 41 perfiles de países. ¿Cómo va la vida? forma parte de la Iniciativa para una Vida Mejor de la OCDE, la cual incluye un conjunto de estudios y análisis relativos al bienestar de las personas y cómo medirlo, e incluye el sitio web Tu Índice para una Vida Mejor.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264879591 , 9789264615403 , 9789264630437
    Language: Spanish
    Pages: 1 Online-Ressource (152 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Economic Surveys: Argentina 2019
    Parallel Title: Parallele Sprachausgabe Études économiques de l'OCDE : Argentine 2019 (version abrégée)
    Keywords: Economics ; Argentina
    Abstract: Durante muchas décadas, la economía Argentina se ha visto frenada por la debilidad de las políticas adoptadas y la productividad se ha estancado. A mediano plazo, las reformas recientemente iniciadas asi como reformas adicionales contribuirán a aumentar la prosperidad de todos los argentinos. Fortalecer la competencia reduciendo barreras de entrada a los mercados y reduciendo barreras al comercio internacional tiene un potencial particularmente prometedor. Barreras arancelarias elevadas han impedido una integración más fuerte en la economía global. Reducir esas barreras puede aumentar el poder de compra de los hogares, reducir los costos de los insumos para las empresas y empujar a las empresas en sectores protegidos de aumentar su productividad. Muchos empleos están actualmente atrapados en actividades con un limitado potencial de crecimiento de la productividad y de los salarios. Visto que la reasignación de puestos de trabajo puede causar pérdidas de ingresos a corto plazo, las políticas deberían facilitar la transición impulsando programas de formación y fortaleciendo la protección social. Las políticas sociales son efectivas para reducir la desigualdad. La pobreza continuó su descenso durante 2016 y 2017, hasta que una crisis severa empujó a la economía a una profunda recesión en 2018. Eso ha desplazado la atención inmediata de las políticas hacia el restablecimiento de la confianza y la corrección de importantes desequilibrios fiscales y externos. Ha sido necesaria la adopción de respuestas políticas rápidas y decisivas, que sentarán las bases para el retorno de la estabilidad macroeconómica y una recuperación económica, aunque persisten importantes riesgos. CAPÍTULOS ESPECIALES: FOMENTAR LA INTEGRACIÓN EN LA ECONOMÍA GLOBAL
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing ;
    Title: 2017 OECD 디지털경젗 젂망
    ISBN: 9789264312586
    Language: Korean
    Pages: 1 Online-Ressource (368 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Digital Economy Outlook 2017
    Parallel Title: Parallele Sprachausgabe Perspectives de l'économie numérique de l'OCDE 2017
    Parallel Title: Parallele Sprachausgabe Perspectivas de la OCDE sobre la Economía Digital 2017
    Keywords: Governance ; Science and Technology ; Economics ; Industry and Services
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264313835 , 9789264613645 , 9789264546431
    Language: English
    Pages: 1 Online-Ressource (228 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Stratégie 2019 de l'OCDE sur les compétences : Des compétences pour construire un avenir meilleur
    Parallel Title: Parallele Sprachausgabe Estrategia de Competencias de la OCDE 2019 : Competencias para construir un futuro mejor
    Parallel Title: Erscheint auch als OECD OECD skills strategy 2019
    Keywords: Bildungspolitik ; Qualifikation ; Erwachsenenbildung ; OECD-Staaten ; Education ; Employment ; Economics
    Abstract: The OECD Skills Strategy provides a strategic and comprehensive approach for ensuring that people and countries have the skills to thrive in a complex, interconnected and rapidly changing world. The updated 2019 OECD Skills Strategy takes account of the lessons learned from applying the original skills strategy in 11 countries since 2012, while also incorporating new OECD evidence about the skills implications of megatrends, such as globalisation, digitalisation, population ageing, and migration. The Strategy also incorporates new learning from across the OECD about skills policies that work in these three broad components: developing relevant skills over the life course, using skills effectively in work and society, and strengthening the governance of skills systems.
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  • 84
    ISBN: 9789264966505
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Netherlands
    Abstract: This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Curaçao.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264405110 , 9789264311428 , 9789264691445
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Business models for the circular economy
    Keywords: Kreislaufwirtschaft ; Geschäftsmodell ; Energy ; Environment ; Finance and Investment ; Economics ; Industry and Services ; Kreislaufwirtschaft ; Geschäftsmodell ; Recycling ; Natürliche Ressourcen
    Abstract: Natural resources, and the materials derived from them, represent the physical basis for the economic system. Recent decades have witnessed an unprecedented growth in demand for these resources, which has triggered interest from policy makers in transitioning to a more resource efficient and circular economy. This report presents a typology of five circular business models that could support the transition to a more resource efficient and circular economy: circular supply, resource recovery, product life extension, sharing, and product service system models. It reviews the current market penetration and assesses the potential scalability of each business model. Environmental potential is also discussed, as well as risks and unintended consequences that could result from a more widespread adoption of these business models. The report provides a broad set of policy approaches that could help alleviate some of the barriers that currently hinder the widespread adoption of circular business models.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Uganda. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
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  • 87
    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. 105 (Edition 2019/1)
    Keywords: Economics
    Abstract: Les Perspectives économiques de l'OCDE No. 105 couvrent des données annuelles et trimestrielles allant de 1960 jusqu'en 2020. 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.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset contains, in addition to nominal Residential Property Prices Indices (RPPIs), information on real house prices, rental prices and the ratios of nominal prices to rents and to disposable household income per capita.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD National Accounts Statistics
    Keywords: Economics
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Swaziland. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes key monthly and quarterly indicators in growth rates and levels covering a wide range of areas such as quarterly national accounts, business surveys, industrial production, car registrations (transport), construction, consumer and producer prices, total employment, unemployment rates, interest rates, monetary aggregates and domestic finance, foreign finance, retail and foreign trade, exchange rates and balance of payments.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: This dataset includes key monthly and quarterly indicators in growth rates and levels covering a wide range of areas such as quarterly national accounts, business surveys, industrial production, car registrations (transport), construction, consumer and producer prices, total employment, unemployment rates, interest rates, monetary aggregates and domestic finance, foreign finance, retail and foreign trade, exchange rates and balance of payments.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Ghana. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Colombia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Main Economic Indicators
    Keywords: Economics
    Abstract: A subset of the the Main Economic Indicators (MEI) database, the Registered unemployment and job vacancies dataset includes registered unemployment rates and levels and job vacancies statistics. Data are available from 1955 onwards.
    Library Location Call Number Volume/Issue/Year Availability
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: International Trade by Commodity Statistics
    Keywords: Economics ; Trade
    Abstract: The balanced merchandise trade database comprises international trade statistics where calculations have been made to reduce the asymmetries between import and export data. Differences arise from valuation (CIF for imports and FOB for exports), in partner country classification, in customs regimes, and in compilation and dissemination methodologies. Data are expressed in US dollars and are available from 2007 onwards.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Japan
    Abstract: This dataset contains tax revenue collected by Japan. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by countries in Africa. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; France
    Abstract: This dataset contains tax revenue collected by France. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. Thresholds are expressed in national currency.
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