Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
Filter
  • Online Resource  (3,143)
  • Paris : OECD Publishing  (3,143)
  • Ann Arbor, Michigan : ProQuest
  • Development  (1,953)
  • Taxation  (1,228)
Datasource
Material
  • Online Resource  (3,143)
Language
Years
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Examen des politiques de transformation économique : Gros plan sur l'internationalisation de la Guadeloupe (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264333956 , 9789264434745 , 9789264756182
    Language: French
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: Les voies de développement
    Parallel Title: Parallele Sprachausgabe Production Transformation Policy Review: Spotlight on Guadeloupe's Internationalisation
    Keywords: Economics ; Energy ; Development ; France
    Abstract: Située dans la mer des Caraïbes, la Guadeloupe est un département français d'outre-mer et une région européenne ultrapériphérique. Dans la série des examens des politiques de transformation économique, ce rapport examine les opportunités et les défis de cette région qui cherche une voie de développement économique plus durable. Il identifie des actions prioritaires dans plusieurs domaines, notamment la bioéconomie et l'économie circulaire, les secteurs créatifs et les énergies renouvelables. Ce Gros plan enrichit notre compréhension de la diversité des voies de développement, y compris celles des petits États insulaires en développement (PEID). Il est le fruit d'un vaste processus d'examen par les pairs auquel ont participé des acteurs publics et privés de Colombie, des pays des Caraïbes et d'autres régions ultrapériphériques de l'UE.
    DOI: 10.1787/3ba34e4a-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    L’autonomisation économique des femmes au Maroc : De l’engagement à la mise en œuvre (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532243 , 9789264582149 , 9789264910720
    Language: French
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Social Issues/Migration/Health ; Economics ; Development ; Industry and Services ; Finance and Investment ; Morocco
    Abstract: Le Rapport De l’engagement à la mise en œuvre : assurer l’autonomisation économique des femmes au Maroc analyse les politiques publiques marocaines en faveur de l’autonomisation économique des femmes dans le cadre de la Recommandation du Conseil de l’OCDE sur l’égalité femmes-hommes dans l’éducation, l’emploi et l’entrepreneuriat à laquelle le pays a adhéré en 2018. Il fournit un cadre stratégique global visant à déverrouiller le potentiel économique des femmes, afin qu’elles puissent pleinement contribuer au développement durable du Maroc et bénéficier de ses retombées économiques et sociales. Ce cadre stratégique global - développé dans le cadre de la seconde phase du programme pays Maroc de l’OCDE - vise à soutenir la mise en œuvre du troisième Plan Gouvernemental pour l’Égalité (PGE III). Il préconise une approche multi-cibles et multi-sectorielle, mettant l'accent sur des politiques de soin transformatrices pour créer des emplois décents, alléger les tâches domestiques et de soin, et remettre en cause les stéréotypes de genre, soulignant l'importance de l'évolution des normes socio-culturelles pour favoriser l'intégration des femmes sur le marché du travail.
    DOI: 10.1787/d4312bd3-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
    DOI: 10.1787/9a815d6b-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Breaking the Vicious Circles of Informal Employment and Low-Paying Work (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264700079 , 9789264352063 , 9789264592322
    Language: English
    Pages: 1 Online-Ressource (166 p.) , 21 x 28cm.
    Keywords: Informelle Wirtschaft ; Niedriglohn ; Schwarzarbeit ; Qualifikation ; Soziale Mobilität ; Education ; Economics ; Development
    Abstract: This report adds two perspectives on informality. First, it disassembles the mechanics of the deleterious links between informal employment, low-paying work and low skills. It shows that informal employment is highly persistent, and that the vulnerability of informal workers is passed on to their children in the absence of adequate education, skills and social protection policy. Second, the report underscores the double burden of informality and low-paying work that a large share of workers in developing and emerging economies carry, and as such calls for policy solutions that go beyond the formalisation agenda and embrace the goal of social justice.
    DOI: 10.1787/f95c5a74-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Informality and Globalisation : In Search of a New Social Contract (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264801349 , 9789264927278 , 9789264982642
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Keywords: Globalisierung ; Technischer Fortschritt ; Informelle Wirtschaft ; Arbeitsbedingungen ; Atypische Beschäftigung ; Sozialvertrag ; Globaler Süden ; Employment ; Social Issues/Migration/Health ; Development
    Abstract: Globalisation and rapid technological change have radically transformed labour markets, affecting the lives and prospects of billions of workers. Those in the informal economy, the vast bulk of the workforce in the Global South, have been bearing the brunt. This report is for policy makers seeking to address the factors that make those workers in informality vulnerable. It provides them with a distinctive cross-country comparison of recent informality trends, and how they were affected by the recent crises such as the COVID-19 epidemic, casting light on the impacts of sub-contracting models in global value chains, and digital labour platforms. It argues that an inclusive recovery and greater resilience to future crises necessitate that many countries renew their social contracts, to make them more inclusive of informal workers and their families.
    DOI: 10.1787/c945c24f-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Assessing the Impact of Russia’s War against Ukraine on Eastern Partner Countries (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264525313 , 9789264592292 , 9789264995352
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Keywords: Kriegsfolgen ; Ukraine ; Armenien ; Aserbaidschan ; Georgien ; Moldawien ; Finance and Investment ; Social Issues/Migration/Health ; Development ; Trade ; Armenia ; Azerbaijan ; Georgia ; Moldova, Republic of ; Ukraine
    Abstract: Russia’s war against Ukraine is causing a humanitarian, social and economic crisis for the Ukrainian people. The consequences of this full-scale military invasion are disrupting the global supply of commodities, sharply increasing food and energy prices, and threating the recovery from the COVID-19 pandemic. Countries with established commercial and financial ties with the economies of Russia and Ukraine appear to be particularly vulnerable. Assessing the Impact of Russia’s War against Ukraine on Eastern Partner Countries investigates the exposure of Eastern Partner countries (Armenia, Azerbaijan, Georgia, Republic of Moldova and Ukraine) to the economic shocks caused by the war, and in particular through the impact that the conflict is having on inflation, migration, remittances, investment and trade. This report is published as part of the multi-country project “EU4Business: From Policies to Action – phase 2”, implemented in the Eastern Partnership with the financial support of the European Union within the EU4Business initiative.
    DOI: 10.1787/946a936c-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    OECD Development Co‑operation Peer Reviews: New Zealand 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264596856 , 9789264518223 , 9789264542099
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Nouvelle-Zélande 2023
    Keywords: Entwicklungshilfe ; Neuseeland ; Development ; New Zealand
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. New Zealand is a valued partner in the Pacific where most of its official development assistance (ODA) is delivered. Led by the Ministry of Foreign Affairs and Trade, its commitment to national and regional ownership, efforts to draw on indigenous knowledge and values, and scaled-up climate finance commitments attest to New Zealand’s engagement and relevance. This peer review provides recommendations for New Zealand to make the most of the closer integration of foreign and development policy in the Pacific, reinforce human resources, enable efficient and effective decision making, strengthen transparency, build public understanding of development, foster the linkages between climate-related investments and other priorities, and establish a plan for increasing ODA to deliver on New Zealand’s strategic goals.
    DOI: 10.1787/10883ac5-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 8
    Online Resource
    Online Resource
    Communication and Engagement with SMEs : Supporting SMEs to Get Tax Right (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
    DOI: 10.1787/f183d70a-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    Examens de l'OCDE sur la coopération pour le développement : Islande 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264397316 , 9789264343580 , 9789264577442
    Language: French
    Pages: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallele Sprachausgabe OECD Development Co-operation Peer Reviews: Iceland 2023
    Keywords: Development ; Iceland
    Abstract: Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération pour le développement, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. L’Islande adopte, vis-à-vis de ses trois pays partenaires, une approche de long terme pilotée par les partenaires et axée sur la pauvreté, et s’appuie sur ses partenaires multilatéraux pour compléter son portefeuille bilatéral. Elle parvient à faire progresser l’égalité des genres, et de nouveaux accords-cadres conclus avec la société civile ont consolidé ses partenariats. Cet examen par les pairs formule plusieurs recommandations pour aider l’Islande à concentrer sa politique de développement 2024-28 et sa stratégie environnementale et climatique à venir sur un nombre limité de domaines ; tirer parti des hausses récentes de ses volumes d’APD pour élaborer une feuille de route concrète en vue d’atteindre un ratio APD/RNB de 0.7 % ; et adopter une planification stratégique des effectifs pour remédier aux problèmes de ressources humaines. Le Centre GRÓ devrait donner la priorité, dans ses formations, au renforcement des capacités des institutions partenaires et le ministère des Affaires étrangères s’attacher à garantir l’additionnalité et la durabilité lorsqu’il collabore avec le secteur privé.
    DOI: 10.1787/7fe25e56-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 10
    Online Resource
    Online Resource
    The adoption of innovation in international development organisations : Lessons for development co-operation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.112
    Keywords: Entwicklungsorganisation ; Innovationsakzeptanz ; Development ; France ; Germany ; Korea, Republic of ; United Kingdom ; United States
    Abstract: Addressing 21st century development challenges requires investments in innovation, including the use of new approaches and technologies. Currently, many development organisations prioritise investments in isolated innovation pilots that leverage a specific approach or technology rather than pursuing a strategic approach to expand the organisation’s toolbox with innovations that have proven their comparative advantage over what is currently used. This Working Paper addresses this challenge of adopting innovations. How can development organisations institutionalise a new way of working, bringing what was once novel to the core of how business is done? Analysing successful adoption efforts across five DAC agencies, the paper lays out a proposed process for the adoption of innovations. The paper features five case-studies and concludes with a set of lessons and recommendations for policy makers on innovation management generally, and adoption of innovation in particular.
    DOI: 10.1787/21f63c69-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 11
    Online Resource
    Online Resource
    Production Transformation Policy Review : Spotlight on the Azores’ Internationalisation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264510807 , 9789264805835 , 9789264701915
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Wirtschaftliche Anpassung ; Entwicklung ; Azoren ; Environment ; Development ; Trade ; Portugal
    Abstract: Located in the mid-Atlantic, the archipelagos of the Azores is an autonomous region of Portugal and an European Union Outermost Region. Once central to global trade routes, the Azores are aspiring to regain a prominent international role by leveraging their unique geographical, natural and historical attributes. To that end, this Production Transformation Policy Review (PTPR) Spotlight identifies priority actions in several areas, including scientific research and collaborations, the ocean economy, agro-food and renewable-energy value chains. It shows the importance for EU Outermost Regions, as well as for Small Island Developing States (SIDS), of building resilient international ties. It benefited from an extensive peer review process involving public and private stakeholders from Brazil, Iceland and the United States.
    DOI: 10.1787/faeecb3a-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 12
    Online Resource
    Online Resource
    Multi-dimensional Review of El Salvador : Strategic Priorities for Robust, Inclusive and Sustainable Development (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264956094 , 9789264644663 , 9789264930117
    Language: English
    Pages: 1 Online-Ressource (502 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Parallel Title: Parallele Sprachausgabe Estudio multidimensional de El Salvador : Prioridades estratégicas para un desarrollo sólido, inclusivo y sostenible
    Keywords: Entwicklung ; Wirtschaftswachstum ; Nachhaltige Entwicklung ; El Salvador ; Education ; Governance ; Development ; El Salvador
    Abstract: El Salvador has made significant development progress in the past 30 years. The end of the civil war in 1992 marked the establishment of a liberal democracy and an open export-led development model, which led to a reduction in poverty and inequality. However, with economic growth averaging a modest 2.4% in the years before the COVID-19 pandemic, and productivity growth of 0.1% over the past decade, the post-war model has not generated the economic momentum or the jobs that the country needs. Decisive action is necessary to kickstart more robust, inclusive and sustainable development. Based on a multi-dimensional analysis of development in El Salvador, this report makes four priority recommendations: 1) build the conditions for a productive transformation and modernisation of the economy; 2) increase the quantity, quality and relevance of education; 3) manage water resources better to deliver water and sanitation for all in a sustainable manner; and 4) modernise the State so it can effectively deliver key public goods, from security to education to health, and successfully steer the next stage in the country’s development.
    DOI: 10.1787/2f3d5e1f-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Examens de l'OCDE sur la coopération pour le développement : Nouvelle-Zélande 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264624443 , 9789264909892 , 9789264681828
    Language: French
    Pages: 1 Online-Ressource (89 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallele Sprachausgabe OECD Development Co‑operation Peer Reviews: New Zealand 2023
    Keywords: Development ; New Zealand
    Abstract: Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération pour le développement, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. La Nouvelle-Zélande est un partenaire apprécié dans le Pacifique, principale région bénéficiaire de son aide publique au développement (APD). Sous la responsabilité du ministère des Affaires étrangères et du Commerce, l’attachement à l’appropriation nationale et régionale, les efforts déployés pour intégrer le savoir et les valeurs autochtones, ainsi que les engagements pris pour accroître les financements climatiques témoignent de l’engagement de la Nouvelle-Zélande et de la pertinence de son action. Cet examen par les pairs recommande à la Nouvelle-Zélande de tirer le meilleur parti de l’intégration plus étroite de la politique étrangère et de la politique de développement dans le Pacifique, de renforcer les ressources humaines, de créer les conditions nécessaires à une prise de décision efficace et efficiente, d’améliorer la transparence, de favoriser une meilleure compréhension de la problématique du développement au sein de la population, de promouvoir les liens entre les investissements liés au climat et d’autres priorités, et d’établir un plan pour accroître l’APD, de manière à concrétiser ses objectifs stratégiques.
    DOI: 10.1787/7f5c91cc-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    Net effective carbon rates (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.61
    Keywords: Environment ; Taxation
    Abstract: Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.
    DOI: 10.1787/279e049e-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    International Standards for Automatic Exchange of Information in Tax Matters : Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
    DOI: 10.1787/896d79d1-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 16
    Online Resource
    Online Resource
    2023 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
    DOI: 10.1787/d29d0872-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 17
    Online Resource
    Online Resource
    Funding Civil Society in Partner Countries : Toolkit for Implementing the DAC Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Keywords: Entwicklungshilfe ; Zivilgesellschaft ; Nichtregierungsorganisation ; OECD-Staaten ; Welt ; Development
    Abstract: This toolkit offers practical guidance to adherents to the OECD Development Assistance Committee (DAC) Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance. It helps them implement the Recommendation’s provisions pertaining to strengthening local ownership and partner-country civil society as independent development and humanitarian actors.
    DOI: 10.1787/9ea40a9c-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 18
    Online Resource
    Online Resource
    Reform Options for Lithuanian Climate Neutrality by 2050 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
    DOI: 10.1787/0d570e99-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 19
    Online Resource
    Online Resource
    Towards a National Circular Economy Strategy for Hungary (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264595521 , 9789264797598 , 9789264945173
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Keywords: Kreislaufwirtschaft ; Ungarn ; Agriculture and Food ; Environment ; Development ; Hungary
    Abstract: The growing demand for raw materials in the Hungarian economy projected up to 2050 is expected to exert significant additional pressure on the environment, putting the country at risk of missing important environmental goals and opportunities to strengthen the competitiveness and resilience of its economy. Despite the notable progress in decoupling environmental pressures from economic activities over the past 20 years, several challenges remain. The transition to a circular economy has significant potential to address these challenges. To fully realise the circular potential of its economy, Hungary will need to adopt a comprehensive circular economy policy framework. This report outlines a set of key elements for the development of the Hungarian national circular economy strategy and action plan. It identifies priority areas that are deemed critical to the Hungarian circular economy transition, including: biomass and food, construction and plastics, as well as cross-cutting horizontal tools to facilitate an economy-wide circular transition. It also provides 45 policy recommendations and suggests specific implementation actions across the priority areas for the short, medium and long term.
    DOI: 10.1787/1178c379-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 20
    Online Resource
    Online Resource
    OECD Environmental Performance Reviews: Israel 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264424791 , 9789264585997 , 9789264670549
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Umweltpolitik ; Umweltschutz ; Israel ; Energy ; Environment ; Governance ; Development ; Israel
    Abstract: Israel’s rapid economic and population growth along with a high degree of urbanisation continue to exert significant pressure on the environment. Israel has raised its climate ambitions in recent years, though is not on track to reach greenhouse gas reduction targets. Enhancing biodiversity protection, addressing water pollution and adapting to the impacts of climate change require further action. Israel has taken a number of key steps to advance its zero waste and circular economy agenda. However, further efforts are required to improve waste management and introduce an economy-wide shift to a circular economy. The review provides 24 recommendations to help Israel improve its environmental performance, with a special focus on waste management and circular economy. This is the second Environmental Performance Review of Israel. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
    DOI: 10.1787/0175ae95-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 21
    Online Resource
    Online Resource
    OECD Development Co-operation Peer Reviews: Iceland 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264354050 , 9789264864047 , 9789264415751
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Islande 2023
    Keywords: Entwicklungshilfe ; Island ; Development ; Iceland ; Amtliche Publikation
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. Iceland adopts a partner-led, poverty-focused and long-term approach with its three partner countries and relies on multilateral partners to complement its bilateral portfolio. Iceland successfully advances gender equality and new framework agreements with civil society have strengthened partnerships. This peer review provides a set of recommendations for Iceland to remain focused in its 2024-28 development co-operation policy and forthcoming environment and climate strategy, build on recent official development assistance (ODA) volume increases to develop a concrete roadmap towards 0.7% GNI as ODA, and adopt a strategic workforce plan to address human resource constraints. It recommends that GRÓ training programmes prioritise strengthening partner institutions’ capacity and that the Ministry of Foreign Affairs works to ensure additionality and sustainability when engaging with the private sector.
    DOI: 10.1787/a1552817-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 22
    Online Resource
    Online Resource
    Cost and uptake of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/03
    Keywords: Taxation ; Science and Technology ; Industry and Services
    Abstract: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
    DOI: 10.1787/4f531faf-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 23
    Online Resource
    Online Resource
    The multi-level fiscal governance of ecological transition (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.44
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
    DOI: 10.1787/2051f0f7-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 24
    Online Resource
    Online Resource
    Development co-operation and the provision of global public goods (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.111
    Keywords: Entwicklungshilfe ; Öffentliche Güter ; Welt ; Development
    Abstract: This paper looks at the implications for development co-operation of increased spending on global public goods and “bads”. It explores shifts in the narratives and financing priorities of development co-operation providers over recent decades and puts forward key considerations for them on their future role.
    DOI: 10.1787/aff8cba9-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 25
    Online Resource
    Online Resource
    Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
    DOI: 10.1787/e6b55d8e-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 26
    Online Resource
    Online Resource
    Estudio multidimensional de El Salvador : Prioridades estratégicas para un desarrollo sólido, inclusivo y sostenible (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264758193 , 9789264555716 , 9789264464360
    Language: Spanish
    Pages: 1 Online-Ressource (528 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of El Salvador: Strategic Priorities for Robust, Inclusive and Sustainable Development
    Keywords: Education ; Governance ; Development ; El Salvador
    Abstract: El Salvador ha consolidado importantes avances en su desarrollo en los últimos 30 años. El fin de la guerra civil en 1992 señaló el establecimiento de una democracia liberal y de un modelo de desarrollo abierto basado en la exportación, que contribuyó a reducir la pobreza y la desigualdad. Sin embargo, el modelo de la posguerra no ha generado el dinamismo económico o los puestos de trabajo que el país necesita. El crecimiento económico fue moderado en los años previos a la pandemia de COVID-19, promediando 2.4%, y la productividad creció al 0.1% durante la pasada década. Para impulsar un desarrollo más sólido, inclusivo y sostenible son necesarias acciones decisivas. Basándose en un análisis multidimensional del desarrollo en El Salvador este informe plantea cuatro recomendaciones prioritarias: 1) sentar las condiciones para la transformación productiva y la modernización de la economía; 2) aumentar la cantidad, calidad y pertinencia de la educación; 3) gestionar mejor los recursos hídricos para llevar agua y saneamiento a todos de manera sostenible; y 4) modernizar el Estado para que pueda generar bienes públicos clave – desde la seguridad ciudadana a la educación o la salud – de manera eficaz, y conducir el país hacia la próxima etapa de su desarrollo.
    DOI: 10.1787/926438d3-es
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 27
    Online Resource
    Online Resource
    Decarbonisation and intergovernmental fiscal relations : Policy challenges and reform options (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
    DOI: 10.1787/c434c385-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 28
    Online Resource
    Online Resource
    Artificial Intelligence in Science : Challenges, Opportunities and the Future of Research (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264446212 , 9789264332287 , 9789264928206
    Language: English
    Pages: 1 Online-Ressource (300 p.) , 21 x 28cm.
    Keywords: Künstliche Intelligenz ; Wissenschaft ; Forschung ; Energy ; Agriculture and Food ; Environment ; Development ; Science and Technology
    Abstract: The rapid advances of artificial intelligence (AI) in recent years have led to numerous creative applications in science. Accelerating the productivity of science could be the most economically and socially valuable of all the uses of AI. Utilising AI to accelerate scientific productivity will support the ability of OECD countries to grow, innovate and meet global challenges, from climate change to new contagions. This publication is aimed at a broad readership, including policy makers, the public, and stakeholders in all areas of science. It is written in non-technical language and gathers the perspectives of prominent researchers and practitioners. The book examines various topics, including the current, emerging, and potential future uses of AI in science, where progress is needed to better serve scientific advancements, and changes in scientific productivity. Additionally, it explores measures to expedite the integration of AI into research in developing countries. A distinctive contribution is the book’s examination of policies for AI in science. Policy makers and actors across research systems can do much to deepen AI’s use in science, magnifying its positive effects, while adapting to the fast-changing implications of AI for research governance.
    DOI: 10.1787/a8d820bd-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 29
    Online Resource
    Online Resource
    Design features of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.60
    Keywords: Taxation
    Abstract: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
    DOI: 10.1787/a5346119-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 30
    Online Resource
    Online Resource
    Une application réfléchie des critères d’évaluation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322318 , 9789264728660 , 9789264322950
    Language: French
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Applying Evaluation Criteria Thoughtfully
    Keywords: Development
    Abstract: La pertinence, la cohérence, l'efficacité, l'efficience, l'impact et la durabilité sont des critères d'évaluation largement utilisés, en particulier dans la coopération internationale pour le développement. Ils permettent de déterminer le mérite ou la valeur de diverses interventions, telles que les stratégies, les politiques, les programmes ou les projets. Ce guide a pour but d'aider les évaluateurs et d'autres à mieux comprendre ces critères et mieux les utiliser. Il commence par décrire ce qu'ils sont et comment ils sont censés être utilisés. Les définitions et les concepts qui sous-tendent chaque critère sont ensuite expliqués. Enfin, des exemples donnent au lecteur des idées concrètes pour leur utilisation. Les critères ont été définis au début des années 2000 par le Réseau sur l'évaluation du développement (EvalNet) du Comité d'aide au développement (CAD) de l'OCDE. Bien qu'ils aient été largement utilisés dans le domaine de l'évaluation et au-delà, ce document est le premier à en explorer les concepts en détail, à expliquer leur utilisation prévue et à offrir des conseils pratiques. Il reflète l’état actuel de la réflexion et les meilleures pratiques en matière d'évaluation, en s'appuyant sur les contributions d'experts en évaluation de renommée internationale venus d'EvalNet et d'ailleurs.
    DOI: 10.1787/716baf6e-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 31
    Online Resource
    Online Resource
    Income-based tax relief for R&D and innovation : An integrated view (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.161
    Keywords: Taxation ; Science and Technology
    Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
    DOI: 10.1787/2db44e8b-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 32
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264603608
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Latvia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/b58002ef-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 33
    Online Resource
    Online Resource
    Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/22bbeacc-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 34
    Online Resource
    Online Resource
    Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
    DOI: 10.1787/1b3d26f3-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 35
    Online Resource
    Online Resource
    OECD Development Co-operation Peer Reviews: Poland 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264729292 , 9789264785182 , 9789264455764
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Pologne 2023
    Keywords: Development ; Poland
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. A DAC member since 2013, Poland has aligned its 2021-2030 Multiannual Programme with the 2030 Agenda, under the leadership of the Ministry of Foreign Affairs (MFA). Building on recommendations made in Poland’s first peer review in 2017, this review identifies opportunities for the Polish development co-operation system to work better together, programme bilateral official development assistance (ODA) more efficiently, and enhance multilateral and civil society partnerships. Recommendations include moving from annual calls for proposals to a more sustainable partnerships model, strengthening the MFA’s capabilities to co-ordinate with other actors in partner countries and better aligning Poland’s international engagement with its commitments to sustainable development.
    DOI: 10.1787/deae8fba-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 36
    Online Resource
    Online Resource
    Examens environnementaux de l'OCDE : Israël 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669468 , 9789264535619 , 9789264937840
    Language: French
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Israel 2023
    Keywords: Energy ; Environment ; Governance ; Development ; Israel
    Abstract: La rapide croissance économique et démographique que connaît Israël et son fort degré d’urbanisation continuent d’exercer des pressions significatives sur l’environnement. Le pays a relevé ses ambitions en matière de climat ces dernières années, mais n’est pas parti pour atteindre ses objectifs de réduction des émissions de gaz à effet de serre. De nouvelles mesures s’imposent pour mieux protéger la biodiversité, combattre la pollution de l’eau et s’adapter aux effets du changement climatique. Israël a pris une série de mesures importantes au service de ses ambitions de réduction à zéro des déchets et de circularité de l’économie. Il doit toutefois redoubler d’efforts pour améliorer la gestion des déchets et mettre l’économie dans son ensemble sur la voie de la circularité. L’examen formule 24 recommandations qui visent à aider Israël à améliorer ses performances environnementales, et accorde une attention particulière à la gestion des déchets et à l’économie circulaire. Avec ce deuxième Examen environnemental d’Israël, l’OCDE propose une évaluation indépendante, fondée sur des données factuelles, des performances environnementales du pays au cours de la dernière décennie. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site web de l’OCDE.
    DOI: 10.1787/97b04926-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 37
    Online Resource
    Online Resource
    Scaling Up Adaptation Finance in Developing Countries : Challenges and Opportunities for International Providers (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264714250 , 9789264901896 , 9789264897014
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: This report analyses current trends of adaptation finance provided and mobilised by developed countries for developing countries. It explores potential action areas for international providers to scale up funding for climate change adaptation, including by unlocking the potential of the private sector. The analysis is anchored in the context of the USD 100 billion climate finance goal, initially set for 2020 and extended to 2025, while also providing insights to the broader and longer-term objective of supporting developing countries’ ability to adapt to the adverse impacts of climate change.
    DOI: 10.1787/b0878862-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 38
    Online Resource
    Online Resource
    Extending social protection to informal economy workers : Lessons from the Key Indicators of Informality based on Individuals and their Household (KIIbIH) (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Development Centre Working Papers no.350
    Keywords: Employment ; Social Issues/Migration/Health ; Development
    Abstract: This paper exploits the information available in the OECD Key Indicators of Informality based on Individuals and their Household (KIIBIH) to shed light on several elements that could help inform national strategies for the extension of social protection to workers in the informal economy. It provides an assessment of current social protection coverage of informal workers throughout a large sample of developing and emerging economies and proposes a statistical framework to examine country-specific data, upon which a strategy for extending social protection to informal workers could be articulated. While the paper does not intend to provide detailed country-level recommendations, it highlights a number of important findings and policy directions as regards the way to extend non-contributory and contributory schemes to informal workers.
    DOI: 10.1787/ca19539d-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 39
    Online Resource
    Online Resource
    Industries agroalimentaires novatrices dans les régions ultrapériphériques de l’UE (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.49
    Parallel Title: Parallele Sprachausgabe Innovative agro-food industries in the EU Outermost Regions
    Keywords: Economics ; Development ; Agriculture and Food ; France ; Portugal ; Spain
    Abstract: Ce document présente une vue d'ensemble des chaînes de valeur agroalimentaires dans les régions ultrapériphériques de l'UE (RUP de l'UE). Il évalue les tendances émergentes, discute des opportunités et des défis, examine les cadres politiques et les outils qui peuvent renforcer la participation bénéfique des RUP de l'UE dans les chaînes de valeur agroalimentaires internationales, et propose des actions prioritaires. Ce document s’inscrit dans le cadre du projet conjoint UE-OCDE sur les régions ultrapériphériques du monde.
    DOI: 10.1787/04a79fa0-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 40
    Online Resource
    Online Resource
    Mer et innovation : Vecteurs d’internationalisation des régions ultrapériphériques de l’UE (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.51
    Parallel Title: Parallele Sprachausgabe Innovative oceans: Drivers of internationalisation for the EU Outermost regions
    Keywords: Development ; France ; Portugal ; Spain
    Abstract: Ce document présente une vue d'ensemble de l'économie de la mer dans les régions ultrapériphériques (RUP) de l'UE. Il examine les opportunités et les défis auxquels les RUP de l'UE sont confrontées à la lumière des tendances mondiales émergentes, et propose des actions prioritaires pour faire de l'océan un vecteur de compétitivité et d'internationalisation. Ces actions pourraient être menées en collaboration avec l'UE et des partenaires spécifiques au bassin, tels que les petits États insulaires en développement des Caraïbes, de l'Atlantique et de l'océan Indien. Ce document s’inscrit dans le cadre du projet conjoint UE-OCDE sur les régions ultrapériphériques du monde.
    DOI: 10.1787/104a136f-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 41
    Online Resource
    Online Resource
    Ukrainians and climate policies: What are Ukrainians’ preferences for using carbon revenues? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.229
    Keywords: Energy ; Taxation ; Environment ; Ukraine
    Abstract: The paper presents the understanding of and attitudes towards climate change and climate policies in Ukraine, using a survey on a representative sample of more than 1 500 Ukrainians. The survey was carried out between October 2021 and February 2022 and presents the situation before Russia’s large-scale invasion of Ukraine. The survey tests support for three main climate policies in detail: a green infrastructure programme, a carbon tax with cash transfers and a ban on combustion-engine cars. It shows that support for climate policies depends on three key factors: how people perceive the effectiveness of the policies in reducing emissions, how they perceive distributional impacts on lower-income households (inequality concerns), and if they think their household will gain or lose from the policy. The survey also shows that when citizens receive information that specifically addresses these concerns, they exhibit stronger support for the policy. How the policy is designed also matters: Ukrainians widely accept a carbon tax when its revenues finance green investments and/or compensate lower-income households. The paper highlights seven considerations for Ukraine policymakers to design measures that are effective and supported by citizens. Following Russia’s war of aggression and once conditions are right, Ukrainian policymakers can also use the survey results to guide the reform of the environmental tax system- one of the goals in Ukraine’s recovery and reform agenda. The survey in Ukraine that the paper describes was conducted as part of a large-scale OECD international survey of attitudes toward climate policies carried out on over 40 000 respondents in twenty countries.
    DOI: 10.1787/00c8ec08-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 42
    Online Resource
    Online Resource
    Multi-level governance and subnational finance in Asia and the Pacific (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.61
    Keywords: Urban, Rural and Regional Development ; Development ; Finance and Investment ; Armenia ; Australia ; Azerbaijan ; Bangladesh ; Bhutan ; Cambodia ; China, People’s Republic ; Georgia ; India ; Indonesia ; Japan ; Kazakhstan ; Korea, Republic of ; Kyrgyzstan ; Lao People's Democratic Republic ; Malaysia ; Mongolia ; Nepal ; New Zealand ; Pakistan ; Philippines ; Sri Lanka ; Tajikistan ; Thailand ; Uzbekistan ; Viet Nam
    Abstract: Subnational governments in Asia and the Pacific are key providers of the public services and infrastructure required to achieve the Sustainable Development Goals. Given this role, it is essential that policymakers and development partners understand and support the effective functioning of multi-level governance structures and subnational government finances across the region. This joint OECD-ADB report provides a comprehensive overview of subnational governments across Asia and the Pacific. It covers over 467,000 subnational governments from 26 countries, which represent 53% of the world’s population and 40% of global GDP. On average in 2020, subnational governments in the region accounted for 29% of total public expenditure (8.8% of GDP), 35% of total public revenue (8.5% of GDP) and 38% of public investment (2% of GDP). Harnessing unique data from the 3rd edition of the OECD-UCLG World Observatory on Subnational Government Finance and Investment, the analysis highlights how decentralisation and territorial reforms have reconfigured the structures and finances of subnational governments in the region. It covers a range of topics including fiscal rules, financial management capacity, priority-based budgeting, asset management and the use of public-private partnerships.
    DOI: 10.1787/f3e8a2fb-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 43
    Online Resource
    Online Resource
    OECD framework for mapping and quantifying government support for business innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.160
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
    DOI: 10.1787/f30547e7-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 44
    Online Resource
    Online Resource
    Peer Review of the Automatic Exchange of Financial Account Information 2023 Update (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
    DOI: 10.1787/5c9f58ae-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 45
    Online Resource
    Online Resource
    Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
    DOI: 10.1787/70ee934c-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 46
    Online Resource
    Online Resource
    Misuse of Citizenship and Residency by Investment Programmes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264853775
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Keywords: Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Abstract: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
    DOI: 10.1787/ae7ce5fb-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 47
    Online Resource
    Online Resource
    Climate Finance Provided and Mobilised by Developed Countries in 2013-2021 : Aggregate Trends and Opportunities for Scaling Up Adaptation and Mobilised Private Finance (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264780460 , 9789264759169 , 9789264720954
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: Climate Finance and the USD 100 Billion Goal
    Parallel Title: Parallele Sprachausgabe Financement climatique fourni et mobilisé par les pays développés en 2013-2021 : Tendances agrégées et opportunités pour accroître le financement de l'adaptation et la mobilisation de fonds privés
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: This report presents aggregate trends of annual climate finance provided and mobilised by developed countries for developing countries for the period 2013-2021. It includes breakdowns by climate theme, sector, financial instrument and recipient country grouping for the period 2016-2021. The report also provides key recommendations for international providers to increase financing towards adaptation and more effectively mobilise private finance for climate action, which are both important policy priorities and current bottlenecks. The recommendations in this report draw from two OECD publications on scaling up private climate finance and adaptation finance.
    DOI: 10.1787/e20d2bc7-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 48
    Online Resource
    Online Resource
    Le dinamiche di sviluppo dell'Africa 2023 : Investire nello sviluppo sostenibile (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264452886
    Language: Italian
    Pages: 1 Online-Ressource (252 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dinâmicas do desenvolvimento em África 2023: Investir no desenvolvimento sustentável
    Parallel Title: Parallele Sprachausgabe Dynamiques du développement en Afrique 2023 : Investir dans le développement durable
    Parallel Title: Parallele Sprachausgabe Africa's Development Dynamics 2023: Investing in Sustainable Development
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Il rapporto "Le dinamiche di sviluppo dell'Africa" fa tesoro degli insegnamenti tratti dalle esperienze dell'Africa centrale, orientale, settentrionale, meridionale e occidentale per elaborare raccomandazioni strategiche e condividere le buone pratiche in tutto il continente. Basandosi sulle statistiche più recenti, l'analisi delle dinamiche di sviluppo mira ad aiutare i leader africani a conseguire gli obiettivi dell'Agenda 2063 dell'Unione africana a tutti i livelli: continentale, regionale, nazionale e locale. La presente edizione esamina in che modo l'Africa possa attirare investimenti in grado di offrire il miglior equilibrio tra obiettivi economici, sociali e ambientali. I suoi dati recenti e le sue analisi sono messi a disposizione dei responsabili politici al fine di migliorare le valutazioni dei rischi, rafforzare i partenariati diretti dall'Africa e accelerare l'integrazione regionale in modo da aumentare gli investimenti sostenibili. Due capitoli esaminano il panorama degli investimenti in Africa e le relative priorità politiche a livello di continente. I cinque capitoli regionali propongono raccomandazioni ad hoc per settori strategici quali gli ecosistemi naturali, le energie rinnovabili, i finanziamenti per il clima e le catene di valore agroalimentari. Il rapporto "Le dinamiche di sviluppo dell'Africa" alimenta il dibattito politico tra i governi dell'Unione africana, i cittadini, gli imprenditori e i ricercatori. Propone una nuova collaborazione tra Paesi e regioni, incentrata sull'apprendimento reciproco e sulla conservazione dei beni comuni, ed è il frutto della collaborazione tra la Commissione dell'Unione africana e il Centro per lo sviluppo dell'OCSE.
    DOI: 10.1787/88bbaef0-it
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 49
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/aae8ac89-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 50
    Online Resource
    Online Resource
    Scaling Up the Mobilisation of Private Finance for Climate Action in Developing Countries : Challenges and Opportunities for International Providers (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264422209 , 9789264406827 , 9789264489998
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Energy ; Environment ; Finance and Investment ; Development
    Abstract: This report explores evidence-based action areas to increase and accelerate the mobilisation of private finance for climate action in developing countries, and the role of international public finance providers in doing so. It draws on best-available data to provide disaggregated analysis of the sectoral, geographic and other features of private finance mobilised by public climate finance and presents key economy-wide, sector-specific, and institutional challenges to private finance mobilisation. The analysis is anchored in the context of the USD 100 billion climate finance goal, initially set for 2020 and extended to 2025, while also providing insights related to mobilising private finance for climate action in developing countries more broadly.
    DOI: 10.1787/17a88681-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 51
    Online Resource
    Online Resource
    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
    DOI: 10.1787/facc7860-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 52
    Online Resource
    Online Resource
    Co-ordination across the Humanitarian-Development-Peace Nexus (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.114
    Keywords: Development
    Abstract: This paper provides a detailed analysis of co-ordination amongst organisations engaging in fragile and conflict-affected contexts. Co-ordination is the first pillar of the Development Assistance Committee (DAC) Recommendation on the Humanitarian-Development-Peace (HDP) Nexus adopted by the DAC in 2019. Effective co-ordination is critical to the success of HDP Nexus approaches. However, despite a limited donor base and implementing entities, challenges persist in co-ordinating actions across humanitarian, development, and peace sectors. Exploring a spectrum of co-ordination approaches, this paper aims to inform policy discussions with a renewed attention on development effectiveness and coherent approaches.
    DOI: 10.1787/fd302760-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 53
    Online Resource
    Online Resource
    Financing cost impacts on cost competitiveness of green hydrogen in emerging and developing economies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.227
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Green hydrogen, produced from water and renewable power through the electrolysis process, can play a crucial role in the low-carbon transition to achieve the net-zero emission targets. Currently, the production cost of green hydrogen is not competitive when compared to hydrogen produced from natural gas. High capital costs are a major factor constraining its cost-competitiveness. This working paper utilises financial market data to address the knowledge gap concerning the range of Weighted Average Cost of Capital (WACC) for green hydrogen projects. It also conducts a survey among investors and financiers to identify key risk factors contributing to the high WACC. The key risks that have been identified include offtaker risks, lack of credible offtakers, price uncertainty of green hydrogen, and the absence of hydrogen trading markets. These risks are closely connected to the available risk mitigation strategies and tools. The paper summarises key risk mitigation strategies identified through case studies of lighthouse green hydrogen projects that have either reached or are nearly point of reaching financial investment decisions.
    DOI: 10.1787/15b16fc3-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 54
    Online Resource
    Online Resource
    Towards a Blue Recovery in Samoa : Appraisal Report (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264521803 , 9789264619197 , 9789264878525
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Keywords: Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Development ; Samoa
    Abstract: The re-opening of Samoa’s borders in late-2022 kickstarted the country’s recovery from the COVID-19 pandemic. This offers an opportunity to rebuild sustainably its tourism, maritime transport, and fisheries sectors. Samoa’s ocean resources can also augment its resilience to future shocks such as climate change. Through an analysis of Samoa’s economic trends and environmental pressures, institutional set-up and policy tools, as well as financing landscape, this report identifies opportunities and challenges for Samoa’s ocean economy to drive sustainable and resilient development. The Samoa Ocean Strategy offers a blueprint for such a pursuit, but there remain gaps and impediments. To address them, the report provides several cross-cutting and sector-specific policy recommendations to accelerate Samoa’s transition to a sustainable ocean economy.
    DOI: 10.1787/bd8d4112-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 55
    Online Resource
    Online Resource
    SME Policy Index: Eastern Partner Countries 2024 : Building Resilience in Challenging Times (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264750456 , 9789264514225 , 9789264956445
    Language: English
    Pages: 1 Online-Ressource (452 p.) , 21 x 28cm.
    Series Statement: SME Policy Index
    Keywords: Industry and Services ; Environment ; Development ; Armenia ; Azerbaijan ; Georgia ; Moldova, Republic of ; Ukraine
    Abstract: The SME Policy Index: Eastern Partner Countries 2024 – Building resilience in challenging times is a unique benchmarking tool to assess and monitor progress in the design and implementation of SME policies against EU and international best practice. It embraces the priorities laid out in the European Union’s SME Strategy for a sustainable and digital Europe and is structured around the ten principles of the Small Business Act for Europe, which provide a wide range of measures to guide the design and implementation of SME policies. This report marks the fourth edition in this series, following assessments in 2012, 2016, and 2020. It tracks progress made since 2020 and offers the latest key findings on SME development and related policies in the countries of the Eastern Partnership (EaP). It also identifies emerging challenges affecting SMEs in the region and provides recommendations to address them. The 2024 edition benefits from an updated methodology that also offers a deeper analysis of policies to support the digital transformation of SMEs.
    DOI: 10.1787/3197420e-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 56
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/951c320f-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 57
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575646
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Dominica
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/7624ec12-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 58
    Online Resource
    Online Resource
    Examens de l'OCDE sur la coopération pour le développement : Pologne 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264676923 , 9789264818750 , 9789264395190
    Language: French
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallele Sprachausgabe OECD Development Co-operation Peer Reviews: Poland 2023
    Keywords: Development ; Poland
    Abstract: Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. Membre du CAD depuis 2013, la Pologne a aligné son Programme pluriannuel 2021-2030 sur l'Agenda 2030, sous la direction du ministère des Affaires étrangères (MAE). En s'appuyant sur les recommandations formulées lors du premier examen par les pairs de la Pologne en 2017, celui-ci identifie les moyens pour le système polonais de coopération au développement de travailler de façon plus efficace, de mieux programmer l'APD bilatérale et de renforcer ses partenariats multilatéraux et avec la société civile. Il recommande de passer d’un système d’appels à propositions annuels à un modèle de partenariats plus durable, de renforcer la capacité du MAE à se coordonner avec les acteurs des pays partenaires et de mieux aligner l'engagement international de la Pologne avec ses engagements en faveur du développement durable.
    DOI: 10.1787/d7666b4f-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 59
    Online Resource
    Online Resource
    Internationalisation, spécialisation et collaboration technologique dans les régions ultrapériphériques de l’UE : Une analyse à partir des données de brevets (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.50
    Parallel Title: Parallele Sprachausgabe Internationalisation, specialisation and technological collaboration in the EU Outermost Regions: A patent data-based analysis
    Keywords: Development ; France ; Portugal ; Spain
    Abstract: Ce document explore la dynamique d'innovation des régions ultrapériphériques de l'UE (RUP de l'UE) en s’appuyant sur des données de brevets. Il souligne le potentiel de collaboration internationale avec un large éventail de partenaires et recommande de mobiliser les ressources et les stratégies fournies par l'UE pour renforcer la recherche et l'innovation dans le secteur privé, améliorer l'impact des centres de recherche publics et des universités et favoriser la coopération intrarégionale. Il appelle également à renforcer les liens avec les pays africains, la région Amérique latine et Caraïbes, ainsi que les petits États insulaires en développement (PEID), afin d'encourager les collaborations fondées sur l'innovation, en particulier dans les domaines de l'agriculture durable, des énergies renouvelables et de l'économie des océans. Ce document s’inscrit dans le cadre du projet conjoint UE-OCDE sur les régions ultrapériphériques du monde.
    DOI: 10.1787/a86d45c2-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 60
    Online Resource
    Online Resource
    Fiscal equalisation and regional development policies : Is there a case for enhanced synergies? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.58
    Keywords: Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Abstract: Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
    DOI: 10.1787/0d28a879-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 61
    Online Resource
    Online Resource
    Review of environmental taxation and environmental expenditure in Ukraine (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.231
    Keywords: Taxation ; Environment ; Ukraine
    Abstract: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
    DOI: 10.1787/921319bc-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 62
    Online Resource
    Online Resource
    Effective tax rates of MNEs : New evidence on global low-taxed profit (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.67
    Keywords: Taxation
    Abstract: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
    DOI: 10.1787/4a494083-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 63
    Online Resource
    Online Resource
    Faire des énergies renouvelables des moteurs de la compétitivité dans les régions ultrapériphériques de l’UE (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.52
    Parallel Title: Parallele Sprachausgabe Making renewable energies drivers of competitiveness in the EU Outermost Regions
    Keywords: Development ; France ; Portugal ; Spain
    Abstract: Ce document donne un aperçu du développement des énergies renouvelables dans les régions ultrapériphériques de l’Union européenne (RUP de l’UE), se concentrant sur la capacité de ces énergies à contribuer à la transition verte tout en ouvrant des perspectives de développement économique durable. Il décrit les cadres d'action et les outils mis en place par les RUP de l’UE pour agir dans le domaine des énergies renouvelables, et formule des recommandations politiques. Ce document s’inscrit dans le cadre du projet conjoint UE-OCDE sur les régions ultrapériphériques du monde.
    DOI: 10.1787/7b3cb0b0-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 64
    Online Resource
    Online Resource
    China's development co-operation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.113
    Keywords: Economics ; Development ; Trade ; Environment ; China, People’s Republic
    Abstract: This paper traces the history of China’s development co-operation system and looks into its practices, touching upon implementation gaps with established international norms and practices.
    DOI: 10.1787/2bbe45d2-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 65
    Online Resource
    Online Resource
    Determinación del precio de los minerales : Un marco en materia de precios de transferencia (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
    DOI: 10.1787/b006913a-es
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 66
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/81828107-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 67
    Online Resource
    Online Resource
    Improving the Legal Environment for Business and Investment in Central Asia : Progress Report (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788534
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Совершенствование правовой среды предпринимательства и инвестиционной деятельности в странах Центральной Азии: отчет о прогрессе
    Keywords: Governance ; Development
    Abstract: While Central Asia has proven relatively resilient to the shocks of COVID-19, China’s slowdown and Russia’s war in Ukraine, declining trend rates of growth across the region, lacklustre productivity performance and lingering global uncertainty underscore the need to address weaknesses in the business and investment climate. The implementation of predictable rules, the creation of a level-playing field between firms and greater competition in markets, in particular, could encourage both local entrepreneurs and foreign investors to invest and grow in the region. This report presents an assessment of progress since the 2019-2020 analysis of the legal environment for business and investment in Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan against the backdrop of the changing international context brought about by COVID and the war.
    DOI: 10.1787/33a28683-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 68
    Online Resource
    Online Resource
    Examens environnementaux de l'OCDE : États-Unis 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264726550 , 9789264859210 , 9789264779952
    Language: French
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: United States 2023
    Keywords: Energy ; Environment ; Governance ; Development ; United States
    Abstract: Première économie mondiale, les États-Unis ont progressé dans la réduction de plusieurs pressions environnementales tout en conservant l’un des produits intérieurs bruts par habitant les plus élevés au monde. Les émissions de gaz à effet de serre et de polluants atmosphériques, les prélèvements d’eau et la consommation intérieure de matières y ont été découplés de la croissance économique et démographique. Les niveaux de consommation élevés, les pratiques agricoles intensives, le changement climatique et l’étalement urbain continuent toutefois d’exercer des pressions sur le milieu naturel. Malgré l’accélération récente de l’action publique face au changement climatique, des efforts supplémentaires sont nécessaires pour atteindre l’objectif de neutralité en gaz à effet de serre d’ici à 2050. Par ailleurs, les États-Unis figurent parmi les principaux producteurs de déchets marins, lesquels ont de graves conséquences pour les populations et l’environnement. Le présent rapport contient 30 recommandations visant à aider les États-Unis à améliorer leurs performances environnementales, et accorde une attention particulière à l’enjeu des déchets marins et à la problématique transversale de la justice environnementale. Troisième Examen environnemental consacré aux États‑Unis, il propose une évaluation indépendante, fondée sur des données factuelles, des performances environnementales du pays au cours de la dernière décennie. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site Internet de l’OCDE.
    DOI: 10.1787/0b0ca2ea-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 69
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Serbia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947337
    Language: English
    Pages: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Serbia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/ccb5184d-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 70
    Online Resource
    Online Resource
    Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
    DOI: 10.1787/777927ec-es
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 71
    Online Resource
    Online Resource
    Financement climatique fourni et mobilisé par les pays développés en 2013-2021 : Tendances agrégées et opportunités pour accroître le financement de l'adaptation et la mobilisation de fonds privés (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264525429 , 9789264569638 , 9789264928466
    Language: French
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Series Statement: Le financement climatique et l'objectif des 100 milliards de dollars
    Parallel Title: Parallele Sprachausgabe Climate Finance Provided and Mobilised by Developed Countries in 2013-2021: Aggregate Trends and Opportunities for Scaling Up Adaptation and Mobilised Private Finance
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Ce rapport présente les tendances agrégées du financement climatique annuel fourni et mobilisé par les pays développés pour les pays en développement sur la période 2013-2021. Les tendances sont présentées par thème climatique, secteur, par instrument financier et par groupe de pays bénéficiaires pour la période 2016-2021. Le rapport fournit également des recommandations clés pour les bailleurs de fonds internationaux afin d'augmenter le financement de l'adaptation et de mobiliser plus efficacement le financement privé pour l'action climatique, qui sont à la fois des priorités politiques importantes et des éléments représentants un défi à l’heure actuelle. Les recommandations de ce rapport se basent sur deux publications de l'OCDE sur l'augmentation des financements privés pour le climat et l'adaptation.
    DOI: 10.1787/40558351-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 72
    Online Resource
    Online Resource
    Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
    DOI: 10.1787/add0773b-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 73
    Online Resource
    Online Resource
    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
    DOI: 10.1787/69b789e7-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 74
    Online Resource
    Online Resource
    Cadre de détermination des prix des minéraux appliqué à la bauxite (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
    DOI: 10.1787/c02b18d9-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 75
    Online Resource
    Online Resource
    Преодоление экономических бурь в странах Центральной Азии: первые последствия войны в Украине (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264586659 , 9789264515680 , 9789264367593
    Language: Russian
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Weathering Economic Storms in Central Asia: Initial Impacts of the War in Ukraine
    Keywords: Finance and Investment ; Social Issues/Migration/Health ; Development ; Trade
    Abstract: Война России против Украины и введенные против нее международные санкции неожиданно мягко отразились на Центральной Азии, несмотря на глубокую экономическую зависимость региона от своего северного соседа. Невзирая на высокую инфляцию, пять государств Центральной Азии - Казахстан, Кыргызстан, Таджикистан, Туркменистан и Узбекистан - до сих пор демонстрировали удивительную устойчивость к экономическим потрясениям: денежные переводы зарегистрировали рекордно высокие показатели в первой половине 2022 года, национальные валюты быстро вернулись к довоенному уровню после изначального падения, а приток квалифицированных работников повысил спрос на услуги и гостиничный бизнес. Однако по мере того, как начинают проявляться среднесрочные последствия санкций против России, глобального кризиса стоимости жизни и замедления экономического роста Китая, Центральная Азия сталкивается с затянувшейся неопределенностью. В данной публикации дается оценка краткосрочных последствий войны России для экономик Центральной Азии и ответных мер политики. В ней также анализируются предстоящие задачи, и представлены политические рекомендации, направленные на большую устойчивость и диверсификацию экономик Центральной Азии.
    DOI: 10.1787/1f532c6e-ru
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 76
    Online Resource
    Online Resource
    OECD Environmental Performance Reviews: United States 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264273498 , 9789264665484 , 9789264580060
    Language: English
    Pages: 1 Online-Ressource (169 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Umweltpolitik ; Umweltschutz ; USA ; Energy ; Environment ; Governance ; Development ; United States ; Amtliche Publikation
    Abstract: The United States, the world’s largest economy, has made progress in reducing several environmental pressures while maintaining one of the highest Gross Domestic Products per capita in the world. It has decoupled emissions of greenhouse gases, air pollutants, water abstractions and domestic material consumption from economic and population growth. However, high consumption levels, intensive agricultural practices, climate change and urban sprawl continue to put pressure on the natural environment. Despite the recent acceleration of action to address climate change, further efforts are needed to achieve the goal of net-zero greenhouse gas emissions by 2050. The United States is also among the major contributors to marine litter with serious consequences for communities and the environment. The review provides 30 recommendations to help the United States improve its environmental performance, with a special focus on marine litter and a cross-cutting focus on environmental justice. This is the third Environmental Performance Review of the United States. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
    DOI: 10.1787/47675117-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 77
    Online Resource
    Online Resource
    Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264432659
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
    DOI: 10.1787/3fb77a0b-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 78
    Online Resource
    Online Resource
    Addressing forced displacement in climate change adaptation : No longer a blind spot (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.46
    Keywords: Social Issues/Migration/Health ; Development
    Abstract: This paper shows that climate-related forced displacement is insufficiently addressed in two fundamental commitments made towards the United Nations Framework Convention on Climate Change (UNFCCC) between 2015 and 2023: National Adaptation Plans (NAPs) and Nationally Determined Contributions (NDCs). It describes the important role NAPs and NDCs play in prioritising the tackling of certain aspects of climate change adaptation, identifies gaps on forced displacement, and proposes ways of adding it among their policy objectives, and of mobilising finance to reach them.
    DOI: 10.1787/891ced36-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 79
    Online Resource
    Online Resource
    Tax and Investment by Multinational Enterprises (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.64
    Keywords: Taxation ; Finance and Investment
    Abstract: This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.
    DOI: 10.1787/e817ce39-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 80
    Online Resource
    Online Resource
    Internationalisation, specialisation and technological collaboration in the EU Outermost Regions : A patent data-based analysis (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.50
    Keywords: Development ; France ; Portugal ; Spain
    Abstract: This paper explores the innovation dynamics of the EU Outermost Regions (EU ORs) through patenting behaviour. It emphasises the potential for international collaborations with a wide range of partners, and recommends to mobilise the resources and strategies provided by the EU to strengthen research and innovation in the private sector; enhance the impact of public research centres and universities; and foster intra-regional co-operation. It also calls for stronger ties with African countries, the Latin American and Caribbean region, as well as Small Island Developing States (SIDS), to foster innovation-based collaborations, particularly around sustainable agriculture, renewable energy and the ocean economy. The paper is developed within the framework of the EU-OECD project on Global Outermost Regions.
    DOI: 10.1787/7eac66d8-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 81
    Online Resource
    Online Resource
    A time series perspective on income-based tax support for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.62
    Keywords: Taxation ; Science and Technology ; Finance and Investment
    Abstract: The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.
    DOI: 10.1787/dae3cd5c-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 82
    Online Resource
    Online Resource
    Rafforzare il partenariato e la cooperazione internazionale in Friuli Venezia Giulia, Italia (2023)
    Paris : OECD Publishing
    Details
    Language: Italian
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing international partnership and co-operation in Friuli Venezia Giulia, Italy
    Keywords: Urban, Rural and Regional Development ; Development ; Governance ; France ; Italy ; Spain
    Abstract: La cooperazione internazionale allo sviluppo sta transitando da un modello tradizionale incentrato sullo scambio unilaterale tra donatore e beneficiario a un approccio fondato sul partenariato, che sempre più spesso coinvolge anche regioni e città. Il Friuli Venezia Giulia, una piccola regione dell'Italia nord-orientale che gode di un'ampia autonomia politica, è attivo da tempo nella cooperazione internazionale e ambisce a ottenere maggiori benefici dalle sue iniziative, sia per la comunità regionale che per i partner con cui coopera a livello internazionale. Questo studio analizza la sua strategia sul partenariato e la cooperazione internazionale e propone raccomandazioni per un suo rafforzamento. Tra queste spicca l'invito a concentrare le risorse su iniziative che sfruttino le aree di specializzazione regionale per ottenere un maggiore impatto nei paesi partner e a livello locale.
    DOI: 10.1787/4195c067-it
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 83
    Online Resource
    Online Resource
    Effective tax rates for R&D intangibles (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.63
    Keywords: Taxation ; Science and Technology ; Finance and Investment
    Abstract: Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of income-based tax incentives for R&D and innovation on firms' incentives to make R&D intangible investments. It provides insights into how such incentives affect firms' decisions on whether, where and how much to invest in R&D intangibles. These indicators are used to illustrate the extent to which these tax incentives may create potential distortions to firms' investment, protection and commercialisation decisions. The model is further developed to account for the design changes to such tax incentives introduced by the OECD/G20 Base Erosion and Profit Shifting minimum standard.
    DOI: 10.1787/191dad43-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 84
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264507906
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
    DOI: 10.1787/e1842f2b-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 85
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264903586
    Language: English
    Pages: 1 Online-Ressource (231 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
    DOI: 10.1787/df906926-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 86
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264746619
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
    DOI: 10.1787/e8051e38-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 87
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264959767
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
    DOI: 10.1787/306bc415-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 88
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Belize 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264766297
    Language: English
    Pages: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
    DOI: 10.1787/f74baa49-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 89
    Online Resource
    Online Resource
    OECD Development Co-operation Peer Reviews: Netherlands 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264678989 , 9789264618060 , 9789264836501
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Pays-Bas 2023
    Keywords: Entwicklungshilfe ; Niederlande ; Development ; Netherlands
    Abstract: The OECD's Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members' development co-operation, highlighting good practices and recommending improvements. The Netherlands continues to focus on its strengths and drives internal reforms to achieve sustainable impact. It stays engaged in fragile contexts, providing long-term and flexible financing. It is highly valued as a champion for gender equality, provides strong support to local civil society and takes action to tackle spillovers from its economic footprint. This peer review provides recommendations to enhance the Netherlands' engagement in partner countries by putting its ambition for locally led development into practice, ensuring its thematic approach is adapted to context, and clarifying its risk appetite. Reversing the trend of decreasing budgets was a significant achievement, but effects of in-donor refugee costs on the broader Dutch development programme need to be managed.
    DOI: 10.1787/67b0a326-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 90
    Online Resource
    Online Resource
    Applying a Human Rights and Gender Equality Lens to the OECD Evaluation Criteria (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Keywords: Entwicklungshilfe ; Menschenrechte ; Gleichberechtigung ; Geschlechterdiskriminierung ; OECD-Staaten ; Development
    Abstract: This publication responds to the need for practical guidance for evaluators, evaluation managers, and programme staff to incorporate a human rights and gender equality lens into the six OECD evaluation criteria: relevance, coherence, effectiveness, efficiency, impact, and sustainability. It aims to support evaluators and evaluation managers in the design, management and delivery of credible and useful evaluations that assess whether and how interventions contribute to realising human rights and gender equality – both, interventions with explicit human rights related objectives and those without. It also provides broader guidance to programme staff in applying the six criteria with a human rights and gender equality lens at the outset of an intervention and addresses the main considerations and challenges in doing so.
    DOI: 10.1787/9aaf2f98-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 91
    Online Resource
    Online Resource
    Glossary of Key Terms in Evaluation and Results-based Management for Sustainable Development (Second Edition) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264384033
    Language: Multiple languages
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Keywords: Development
    Abstract: This Glossary defines concepts and terms commonly used in evaluation and results-based management. It provides a shared understanding to support the design, management, monitoring and evaluation of interventions for sustainable development. As a reference document, it is helpful for those commissioning, managing, or conducting evaluations, as well as people involved in strategy or programme development, management and implementation. While originally developed for international development co-operation, the Glossary can be applied in any field of public policy and is also useful for civil society, academia, and other non-state actors. This second edition includes updated content, including new definitions for the widely used evaluation criteria – relevance, coherence, effectiveness, efficiency, impact and sustainability – endorsed by the OECD Development Assistance Committee in 2019. It also provides minor updates to the original text to reflect current good practice. As concepts and language are constantly evolving, the document will be revisited and updated in due course. This publication also includes a Spanish translation "Glosario de términos clave en evaluación y gestión basada en resultados para el desarrollo durable (Segunda edición)".
    DOI: 10.1787/632da462-en-fr-es
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 92
    Online Resource
    Online Resource
    Civisme fiscal : Qu'est-ce qui motive les particuliers et les entreprises à payer des impôts ? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264627376 , 9789264507371 , 9789264452107
    Language: French
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tax Morale: What Drives People and Businesses to Pay Tax?
    Keywords: Taxation ; Development ; Finance and Investment ; Governance
    Abstract: Découvrir ce qui motive le civisme fiscal - la volonté intrinsèque de payer l'impôt - peut grandement aider les gouvernements à concevoir des politiques fiscales et à les administrer, en particulier dans les pays en développement où les taux de conformité sont faibles. Ce rapport s'appuie sur des recherches antérieures de l'OCDE pour identifier certains des principaux moteurs socio-économiques et institutionnels du civisme fiscal dans les pays en développement, et cherche à vérifier les preuves du contrat social en examinant l'impact des services publics sur le civisme fiscal. Il utilise également de nouvelles données sur la certitude fiscale comme point d'entrée pour explorer le civisme fiscal des entreprises, où la recherche existante est très limitée. Enfin, le rapport identifie une série de facteurs liés au système fiscal susceptibles d'affecter la prise de décision des entreprises, la manière dont ils varient d'une région à l'autre, et suggère quelques domaines de recherche future. Dans l'ensemble, le rapport fournit une série de suggestions pour la poursuite des travaux et la manière dont les considérations relatives au civisme fiscal peuvent être intégrées dans des stratégies holistiques de conformité fiscale.
    DOI: 10.1787/4ce7612d-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 93
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264608498
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
    DOI: 10.1787/ddc3d41d-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 94
    Online Resource
    Online Resource
    Update to the economic impact assessment of pillar one : OECD/G20 Base Erosion and Profit Shifting Project (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.66
    Keywords: Taxation
    Abstract: This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
    DOI: 10.1787/7c35a55c-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 95
    Online Resource
    Online Resource
    Formes urbaines et changement climatique en Afrique (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: Notes ouest-africaines no.40
    Parallel Title: Parallele Sprachausgabe City shapes and climate change in Africa
    Keywords: Urban, Rural and Regional Development ; Development
    Abstract: L'Afrique connaît une transition urbaine et climatique sans précédent. Si certaines conditions sont réunies, une plus grande compacité urbaine pourrait contribuer à améliorer la qualité de vie, la résilience, et la durabilité au cours des prochaines décennies. S'appuyant sur des outils novateurs et de nouvelles données, cette analyse remédie à certaines lacunes en présentant des mesures de la compacité et d'autres variables des formes urbaines pour près de 5 625 agglomérations urbaines du continent. Même si l'urbanisation reste souvent un phénomène non planifié et non coordonné, une tendance prometteuse se dessine : les mégalopoles (plus de 4 millions d'habitants) sont en moyenne plus compactes que les grandes villes (1 million à 4 millions d'habitants) et celles de taille intermédiaire (50 000 à 1 million d'habitants) . Les agglomérations moins compactes présentent des bâtiments plus petits, une forme urbaine plate et basse, un centre moins dense (reflétant une utilisation peu optimale de l'espace) et une structure polycentrique (plusieurs centres, par opposition à une ville monocentrique). Cette note analyse les conséquences d'une moindre compacité urbaine en termes de durabilité et de qualité de vie, soulignant des besoins d'énergie plus élevés, une moindre accessibilité aux services et opportunités, des espaces urbains où il est moins facile de se déplacer à pied et où la dépendance à l'automobile est plus forte, ainsi qu'une plus grande pollution de l'air extérieur. Elle examine également les compromis potentiels en termes de résilience; une plus grande compacité peut résulter en la perte d'espaces verts et donc en plus grandes effets d'îlot de chaleur urbain. Elle identifie enfin les options susceptibles d'améliorer, dans les années à venir, la résilience incluant le suivi-évaluation des progrès.
    DOI: 10.1787/505381c7-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 96
    Online Resource
    Online Resource
    La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Tax and Africa: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation ; Development
    Abstract: Ce rapport reflète la coopération de l'OCDE avec l'Afrique en matière fiscale et l'importance de l'agenda fiscal international pour les économies africaines. Il aborde les efforts relatifs à la mobilisation des ressources intérieures (MRI) dans le cadre des objectifs et des priorités de la politique africaine, notamment l'Agenda 2063 de l'union africaine, et les actions à entreprendre pour permettre de poursuivre la MRI en Afrique. Ce rapport analyse l'implication africaine dans les débats concernant l'impôt sur les sociétés et la manière dont la participation africaine pourrait être davantage améliorée au niveau de la définition des politiques et des discussions techniques. Plus particulièrement, il montre comment les voix africaines ont façonné la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie et aborde les bénéfices que les pays africains peuvent en retirer ainsi que les défis liés à sa mise en œuvre. De plus, le rapport présente un aperçu des initiatives de l'OCDE visant à soutenir le renforcement des capacités en matière fiscale en Afrique, dont beaucoup ont été menées en partenariat avec d'autres organisations internationales et régionales. Enfin, ce rapport aborde l'agenda de politique fiscale d'une manière plus générale, y compris la TVA, la transparence fiscale, la délinquance fiscale, la numérisation des administrations fiscales, ainsi que la fiscalité et l'informalité. Ce rapport a été préparé par l'OCDE pour alimenter les débats ayant lieu lors de la Table ronde pour l'Afrique en octobre 2023 à Marrakech, organisée par les ministres des Finances et les gouverneurs de banque centrale du G7.
    DOI: 10.1787/e9726219-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 97
    Online Resource
    Online Resource
    Digital Government Review of Latin America and the Caribbean : Building Inclusive and Responsive Public Services (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264503748 , 9789264752412 , 9789264739239
    Language: English
    Pages: 1 Online-Ressource (233 p.) , 21 x 28cm.
    Series Statement: OECD Digital Government Studies
    Keywords: E-Government ; Öffentliche Dienstleistung ; Karibischer Raum ; Lateinamerika ; Development ; Science and Technology ; Governance
    Abstract: This report explores how governments in Latin America and the Caribbean can use digital technology and data to foster responsiveness, resilience and proactiveness in the public sector. This report looks at governance frameworks, digital government capabilities, data-driven public sector, public service design and delivery, and digital innovation in the public sector. It identifies trends, challenges, strengths, and opportunities for cross-border collaboration and provides policy recommendations to achieve an efficient and sustainable digital transformation of governments across the region.
    DOI: 10.1787/29f32e64-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 98
    Online Resource
    Online Resource
    Estudio multidimensional de la República Dominicana : Hacia un mayor bienestar (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264626812 , 9789264592452 , 9789264457225
    Language: Spanish
    Pages: 1 Online-Ressource (314 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of the Dominican Republic: Towards Greater Well-being for All
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Taxation ; Development ; Finance and Investment ; Science and Technology ; Dominican Republic
    Abstract: La República Dominicana ha experimentado importantes avances socioeconómicos en las últimas décadas. El país ha sido una de las principales economías de América Latina y el Caribe en términos de crecimiento económico, alcanzando el estatus de economía de ingreso medio-alto en 2011. Sin embargo, los avances en las diferentes dimensiones del bienestar han sido insuficientes. En particular, las disparidades socioeconómicas y territoriales siguen siendo importantes, y las instituciones públicas aún enfrentan desafíos relevantes. Para que la República Dominicana avance en una senda de desarrollo más inclusivo y sostenible, es necesario abordar tres dimensiones críticas. En primer lugar, proporcionar empleos de calidad para todos, con especial énfasis en impulsar la formalización y la transformación productiva. En segundo lugar, movilizar más financiamiento público y privado para el desarrollo, con sistemas fiscales más progresivos y eficaces, un gasto público más eficiente, y mercados de capitales más profundos. En tercer lugar, acelerar la transformación digital para impulsar la productividad, mejorar la inclusión y apoyar la creación de empleo.
    DOI: 10.1787/8044a9c9-es
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 99
    Online Resource
    Online Resource
    Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading: Enabling Integrity in the Energy Transition
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d'aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l'aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L'objectif est d'accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l'intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
    DOI: 10.1787/6be48734-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 100
    Online Resource
    Online Resource
    Financing Cities of Tomorrow : G20/OECD Report for the G20 Infrastructure Working Group under the Indian Presidency (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Keywords: Stadtwachstum ; Finanzierung ; Stadtökonomik ; Kommunale Infrastruktur ; Stadtentwicklung ; Klimawandel ; Digitalisierung ; Welt ; Urban, Rural and Regional Development ; Development ; Finance and Investment
    Abstract: By 2050, the global population living in cities is projected to reach 5 billion, growing from 3.5 billion in 2015. Massive investment in infrastructure will be needed to accommodate this growth, and to adapt infrastructure to climate change and benefit from the digital transition. This report explores three ways to meet this challenge. Firstly, it outlines how new forms of urban planning can help to mobilise private finance for inclusive, resilient and sustainable urban investment. Secondly, it explores how leveraging private investment can help to strengthen cities capacity to support needed investment in a tighter fiscal environment. Finally, it considers the potential opportunities and challenges for mobilising sustainable finance – green, social and sustainable bonds and loans, sustainability-linked bonds and catastrophe bonds – for infrastructure investment by City Governments. The report also includes 17 short case studies from 12 countries that demonstrate innovative practices for creating the Cities of Tomorrow.
    DOI: 10.1787/51bd124a-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...