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  • OECD  (3,635)
  • Baygan, Günseli  (9)
  • Paris : OECD Publishing  (1,857)
  • Paris : OECD Publishing.  (1,736)
  • Paris : OECD  (51)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Taxation  (2,496)
  • Science and Technology  (1,163)
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  • 1
    Online Resource
    Online Resource
    Building a Skilled Cyber Security Workforce in Europe : Insights from France, Germany and Poland (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264478763 , 9789264872738 , 9789264489943
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Datensicherheit ; Bildungspolitik ; Qualifikation ; IT-Kriminalität ; Frankreich ; Deutschland ; Polen ; Education ; Employment ; Science and Technology ; France ; Germany ; Poland
    Abstract: In an increasingly digital world, the significance of cyber security for individuals, businesses, and governments has never been greater. Rising cyber attacks are challenging current defence and operational capabilities, highlighting a critical shortage of skilled cyber security professionals. This report delves into the demand for cyber security expertise by analysing online job postings in France, Germany and Poland in between 2018 and 2023. It examines trends in the demand for cyber security professionals, the geographical distribution of job opportunities, and the changing skill requirements in this field. Focusing on France, the report also explores cyber security education and training programmes, the characteristics of the programmes, the demographics of enrolled learners, and their outcomes. Additionally, it reviews French policies and initiatives aimed at broadening the cyber security workforce and enhancing educational opportunities in this field. This comprehensive analysis is part of a larger effort to understand the evolving landscape of cyber security policies and professional experiences worldwide.
    DOI: 10.1787/3673cd60-en
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    2023 OECD Digital Government Index : Results and key findings (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.44
    Keywords: E-Government ; Digitalisierung ; OECD-Staaten ; Science and Technology ; Governance
    Abstract: Digital government is essential to transform government processes and services in ways that improve the responsiveness and reliability of the public sector. During the COVID-19 pandemic it also proved crucial to governments' ability to continue operating in times of crisis and provide timely services to citizens and businesses. Yet, for the digital transformation to be sustainable in the long term, it needs solid foundations, including adaptable governance arrangements, reliable and resilient digital public infrastructure, and a prospective approach to governing with emerging technologies such as artificial intelligence. This paper presents the main findings of the 2023 edition of the OECD Digital Government Index (DGI), which benchmarks the efforts made by governments to establish the foundations necessary for a coherent, human-centred digital transformation of the public sector. It comprises 155 data points from 33 member countries, 4 accession countries and 1 partner country collected in 2022, covering the period between 01 January 2020 and 31 October 2022.
    DOI: 10.1787/1a89ed5e-en
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Space economy investment trends : OECD insights for attracting high-quality funding (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.166
    Keywords: Science and Technology
    Abstract: Over the last decade, the space economy has seen significant shifts, welcoming new entrants and types of capital. Annual launch activity has increased, in large part thanks to the influx of private investment. This raises questions about the future development of the sector. Drawing on OECD insights within science, technology, and innovation, this policy paper examines public and private investment trends in the space economy and discusses how public policy decisions and instruments can contribute to attracting more and higher-quality private investment.
    DOI: 10.1787/9ae9a28d-en
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2024 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264996533
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Kenya
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, 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: 10.1787/348052b1-en
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    Online Resource
    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Pillar One - Amount B : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264973954 , 9789264647114 , 9789264622838
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pilier Un - Montant B : Cadre Inclusif sur le BEPS
    Keywords: Taxation
    Abstract: As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
    DOI: 10.1787/21ea168b-en
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Cameroon 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264647619
    Language: English
    Pages: 1 Online-Ressource (131 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 : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Cameroon
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, 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: 10.1787/495bcba9-en
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Egypt 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264380462
    Language: English
    Pages: 1 Online-Ressource (181 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Egypt
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, 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/f71584b9-en
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    Online Resource
    MPI Ethno. Forsch.
  • 8
    Online Resource
    Online Resource
    Les faits sans le faux : Lutter contre la désinformation, renforcer l’intégrité de l’information (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264520431 , 9789264505070 , 9789264349889
    Language: French
    Pages: 1 Online-Ressource (163 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Facts not Fakes: Tackling Disinformation, Strengthening Information Integrity
    Parallel Title: Parallele Sprachausgabe Hechos frente a falsedades: Fortaleciendo la democracia a través de la integridad de la información
    Keywords: Education ; Governance ; Social Issues/Migration/Health ; Development ; Science and Technology
    Abstract: La prolifération de la désinformation a des conséquences considérables dans de multiples domaines de l’action publique, allant de la santé publique à la sécurité nationale. La désinformation peut jeter le doute sur des faits avérés, compromettre la mise en œuvre des politiques publiques et ébranler la confiance des citoyens dans l'intégrité des institutions démocratiques. Ce rapport étudie comment répondre à ces défis et renforcer la démocratie. Il présente un cadre d’action pour guider les pays dans l'élaboration de politiques publiques dédiées au renforcement de l'intégrité de l'information, en examinant trois dimensions complémentaires : la mise en œuvre de politiques pour renforcer la transparence, la responsabilité et la pluralité des sources d'information ; le renforcement de la résilience de la société face à la désinformation ; et l'amélioration des mesures de gouvernance et des capacités des institutions publiques pour assurer l'intégrité de l'espace informationnel.
    DOI: 10.1787/4078bb32-fr
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    Online Resource
    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    Pilier Un - Montant B : Cadre Inclusif sur le BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264566026 , 9789264617988 , 9789264865952
    Language: French
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Pillar One - Amount B: Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Dans le cadre de la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie convenue par le Cadre inclusif OCDE/G20 sur le BEPS en octobre 2021, le Montant B prévoit une approche simplifiée et rationalisée de l'application du principe de pleine concurrence aux activités de commercialisation et de distribution de produits de base dans le pays, en mettant particulièrement l'accent sur les besoins des pays à faible capacité. Le contenu du rapport a été incorporé dans les Principes directeurs de l'OCDE applicables en matière de prix de transfert.
    DOI: 10.1787/2a736abb-fr
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    MPI Ethno. Forsch.
  • 10
    Online Resource
    Online Resource
    Framework for Anticipatory Governance of Emerging Technologies (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.165
    Keywords: Governance ; Science and Technology ; Industry and Services
    Abstract: Emerging technologies can contribute to unprecedented gains in health, energy, climate, food systems, and biodiversity. However, these technologies and their convergence sometimes carry risks to privacy, security, equity and human rights. This dual-edged nature of emerging technology requires policies that better anticipate disruptions and enable technology development for economic prosperity, resilience, security and sustainable development. Drawing on prior OECD work and legal instruments, this framework equips governments, other innovation actors and societies to anticipate and get ahead of governance challenges, and build longer-term capacities to shape innovation more effectively. Its “anticipatory technology governance” approach consists of five interdependent elements and associated governance tools: (1) embeding values throughout the innovation process; (2) enhancing foresight and technology assessment; (3) engaging stakeholders and society; (4) building regulation that is agile and adaptive; and (5) reinforcing international cooperation in science and norm-making. The emerging technology context determines how each of these elements is applied.
    DOI: 10.1787/0248ead5-en
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    Online Resource
    MPI Ethno. Forsch.
  • 11
    Online Resource
    Online Resource
    Standard internazionali per lo scambio automatico di informazioni a fini fiscali : Quadro per la comunicazione di informazioni in materia di cripto-attività e aggiornamento 2023 dello standard comune di comunicazione di informazioni (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920422 , 9789264622180 , 9789264499607
    Language: Italian
    Pages: 1 Online-Ressource (150 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
    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: Fin dalla sua approvazione nel 2014, lo Standard Internazionale per lo scambio automatico di informazioni a fini fiscali è stato attuato dalle giurisdizioni e dalle istituzioni finanziarie di tutto il mondo. Alla luce dell'esperienza acquisita e della crescente digitalizzazione dei mercati finanziari, è stata eseguita una revisione approfondita dello Standard. Di conseguenza, la presente pubblicazione comprende il Quadro per la comunicazione di informazioni in materia di cripto-attività (CARF) nonché le modifiche dello standard comune di comunicazione di informazioni (CRS), insieme ai relativi Commentari e ai quadri di riferimento per lo scambio di informazioni, quali approvati dal Comitato per gli Affari fiscali dell'OCSE, che ora costituiscono collettivamente gli standard internazionali per lo scambio automatico di informazioni a fini fiscali. Il CARF prevede lo scambio automatico di informazioni fiscalmente pertinenti sulle cripto-attività ed è stato sviluppato per far fronte ai rapidi processi di sviluppo e crescita del mercato in tale ambito e per garantire che i recenti progressi in termini di trasparenza fiscale su scala mondiale non siano gradualmente compromessi. Il CRS è stato modificato affinché taluni strumenti di moneta elettronica e le valute digitali della banca centrale rientrino nell'ambito di applicazione dello stesso. Sono state inoltre apportate modifiche per garantire che gli investimenti indiretti in cripto-attività tramite strumenti derivati e veicoli di investimento siano ora contemplati dal CRS. Sono state altresì apportate modifiche per rafforzare gli obblighi di adeguata verifica in materia fiscale e di comunicazione e per prevedere un'esclusione per le organizzazioni che siano effettivamente senza scopo di lucro. La presente pubblicazione include altresì la Raccomandazione dell'OCSE relativa agli Standard internazionali per lo scambio automatico di informazioni a fini fiscali, che comprende sia il CARF che il CRS emendato.
    DOI: 10.1787/fe0e5db1-it
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    MPI Ethno. Forsch.
  • 12
    Online Resource
    Online Resource
    Examen par les pairs de l’échange automatique de renseignements sur les comptes financiers - Mise à jour 2023 (version abrégée) (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264734746 , 9789264550469 , 9789264645691
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2023 Update
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 170 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Ce rapport présente les dernières conclusions des examens par les pairs des cadres juridiques mis en place par les juridictions pour mettre en œuvre la norme EAR. Il complète les évaluations des cadres juridiques et les premiers examens de l'efficacité de leur mise en œuvre dans la pratique publiés en 2022, pour une centaine de juridictions qui ont été les premières à s'engager à débuter l'EAR. Il contient également les résultats des premiers examens par les pairs du Forum mondial concernant l'efficacité de la mise en œuvre de la norme par les juridictions commençant les échanges en 2019.
    DOI: 10.1787/e9381ca3-fr
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    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264765832 , 9789264760912 , 9789264655096
    Language: English
    Pages: 1 Online-Ressource (325 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6
    Keywords: Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/36cebf8e-en
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    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    Oslo-Handbuch 2018 : Leitlinien für die Erhebung, Darstellung und Nutzung von Innovationsdaten, 4. Ausgabe (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264738560 , 9789264581777 , 9789264379695
    Language: German
    Pages: 1 Online-Ressource (292 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Oslo Manual 2018: Guidelines for Collecting, Reporting and Using Data on Innovation, 4th Edition
    Parallel Title: Parallele Sprachausgabe Manuel d’Oslo 2018 : Lignes directrices pour le recueil, la communication et l’utilisation des données sur l’innovation, 4ème édition
    Parallel Title: Parallele Sprachausgabe Oslo vadovas 2018: Duomenų apie inovacijas rinkimo, teikimo ir naudojimo gairės, Ketvirtasis Leidimas Mokslinės, technologinės ir inovacinės veiklos vertinimas
    Keywords: Science and Technology ; Industry and Services
    Abstract: Was ist Innovation und wie sollte sie gemessen werden? Kenntnisse über den Umfang der Innovationsaktivitäten, die Eigenschaften innovativer Unternehmen sowie interne und systemische Faktoren, die die Innovationstätigkeit beeinflussen können, sind Voraussetzung für die Umsetzung und Analyse von Maßnahmen zur Innovationsförderung. Das erstmals 1992 veröffentlichte Oslo-Handbuch ist das internationale Referenzwerk für die Erhebung und Nutzung von Innovationsdaten. Diese aktualisierte vierte Ausgabe deckt ein breiteres Spektrum von innovationsbezogenen Phänomenen ab und berücksichtigt die Erkenntnisse aus den jüngsten Innovationserhebungen in OECD-Mitgliedsländern sowie Partnervolkswirtschaften und -organisationen.
    DOI: 10.1787/9d73fbba-de
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    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    Боротьба з податковими злочинами: десять глобальних принципів – друге видання (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264666023
    Language: Ukrainian
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Lutte contre la délinquance fiscale ‒ les dix principes mondiaux, deuxième édition
    Parallel Title: Parallele Sprachausgabe Fighting Tax Crime – The Ten Global Principles, Second Edition
    Parallel Title: Parallele Sprachausgabe Lucha contra los delitos fiscales – Los diez Principios Globales (Segunda Edición)
    Keywords: Governance ; Taxation
    Abstract: Вперше опублікований у 2017 році, посібник "Боротьба з податковими злочинами: Десять глобальних принципів" став першим всеохоплюючим документом у сфері боротьби з податковими злочинами. У ньому викладено десять основних принципів, що охоплюють правові, інституційні, адміністративні та оперативні аспекти, необхідні для створення дієвої та ефективної системи виявлення, розслідування та судового переслідування податкових злочинів, яка водночас дозволяє забезпечити дотримання прав обвинувачених платників податків. У другому виданні розглядаються нові виклики, зокрема боротьба з фахівцями, які сприяють податковим і посадовим злочинам, а також акцентується увага на розвитку міжнародного співробітництва у поверненні активів. На основі досвіду юрисдикцій з усіх континентів у звіті також висвітлено успішні справи, пов'язані з неправомірним використанням віртуальних активів, складні розслідування за участю об'єднаних оперативних груп та використання нових технологічних інструментів для боротьби з податковими та іншими фінансовими злочинами. Десять глобальних принципів є важливим елементом Діалогу ОЕСР в Осло — загальнодержавного підходу до боротьби з податковими злочинами та незаконними фінансовими потоками. До другого видання включено 33 звіти по країнах, в яких детально описуються національні системи боротьби з податковими злочинами, а також прогрес, якого досягли країни у впровадженні Десяти глобальних принципів. Ці звіти доступні окремо онлайн.
    DOI: 10.1787/2c4a39c8-uk
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    MPI Ethno. Forsch.
  • 16
    Online Resource
    Online Resource
    Pratiques fiscales dommageables – Rapports d’examen par les pairs relatifs à l’échange de renseignements sur les décisions fiscales de 2022 (version abrégée) : Cadre inclusif sur le BEPS : Action 5 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264483118 , 9789264620575 , 9789264836396
    Language: French
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 5 du Projet BEPS, les membres du Cadre inclusif OCDE/G20 sur l'érosion de la base et le transfert de bénéfices (BEPS) se sont engagés à lutter contre les pratiques fiscales dommageables en mettant l'accent sur l'amélioration de la transparence. Le standard minimum de l’Action 5 comprend la transparence par voie de l'échange spontané obligatoire de renseignements pertinents sur les décisions spécifiques aux contribuables. L'échange de renseignements sur les décisions fiscales est un outil essentiel pour améliorer l'accès des administrations fiscales aux informations pertinentes pour évaluer la situation fiscale de leurs entreprises contribuables et pour lutter efficacement contre l'évasion fiscale et autres risques liés au BEPS. Plus de 140 pays et juridictions participent au Cadre inclusif sur le BEPS et prennent part au processus d'examen par les pairs pour évaluer leur conformité au cadre de transparence. Des termes de référence spécifiques et une méthodologie ont été convenues pour les examens par les pairs, axant l'évaluation sur cinq éléments clés : le processus de collecte d'informations, l'échange de renseignements, la confidentialité des informations reçues, les statistiques sur les échanges de décisions et la transparence sur certains aspects des régimes de propriété intellectuelle. Ce rapport reflète les résultats du septième examen annuelle par les pairs de la mise en œuvre du standard minimum de l'Action 5. Le présent recueil inclut les versions en français des rapports d’examen du Bénin, du Burkina, du Congo, de la France, de Gabon, du Maroc, de la République démocratique du Congo et du Sénégal.
    DOI: 10.1787/0ed92692-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Georgia 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264639157
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Georgia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, 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: 10.1787/40424254-en
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  • 18
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malta 2024 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264319257
    Language: English
    Pages: 1 Online-Ressource (159 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Malta
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, 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: 10.1787/8145f488-en
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  • 19
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    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – Kommentar zu den GloBE-Mustervorschriften (Säule 2), 1. Ausgabe : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264666061
    Language: German
    Pages: 1 Online-Ressource (280 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition: Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 sind die steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindeststeuersatz liegt. Dieser Kommentar zu den GloBE-Vorschriften soll Steuerverwaltungen und Steuerpflichtigen Orientierungshilfen bei der Auslegung und Anwendung der Vorschriften geben. Damit fördert er eine einheitliche, kohärente Interpretation der GloBE-Vorschriften, die abgestimmte Besteuerungsergebnisse ermöglicht, wovon Steuerverwaltungen und Steuerpflichtige gleichermaßen profitieren. Der Kommentar erläutert, auf welche Ergebnisse die GloBE-Vorschriften abzielen, und erklärt die Bedeutung bestimmter Begriffe. Zudem veranschaulicht er die Anwendung der Vorschriften auf bestimmte Sachverhalte.
    DOI: 10.1787/fa25ee1e-de
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  • 20
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264404427
    Language: French
    Pages: 1 Online-Ressource (139 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: Cameroon 2024 (Second Round): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Cameroon
    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 au Cameroun, 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.
    DOI: 10.1787/09ffaf2e-fr
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  • 21
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264892910
    Language: English
    Pages: 1 Online-Ressource (124 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Armenia
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, 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 Armenia'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: 10.1787/688ccd9d-en
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  • 22
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    Explanatory memorandum on the updated OECD definition of an AI system (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.8
    Keywords: Governance ; Science and Technology
    Abstract: In November 2023, OECD member countries approved a revised version of the Organisation’s definition of an AI system. This document contains proposed clarifications to the definition of an AI system contained in the 2019 OECD Recommendation on AI (the “AI Principles”) to support their continued relevance and technical soundness. The goal of the definition of an AI system in the OECD Recommendation is to articulate what is considered to be an AI system, for purposes of the recommendation.
    DOI: 10.1787/623da898-en
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  • 23
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    Using AI in the workplace : Opportunities, risks and policy responses (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.11
    Keywords: Employment ; Science and Technology
    Abstract: AI can bring significant benefits to the workplace. In the OECD AI surveys of employers and workers, four in five workers say that AI improved their performance at work and three in five say that it increased their enjoyment of work. But the benefits of AI depend on addressing the associated risks. Taking the effect of AI into account, occupations at highest risk of automation account for about 27% of employment in OECD countries. Workers also express concerns around increased work intensity, the collection and use of data, and increasing inequality. To support the adoption of trustworthy AI in the workplace, this policy paper identifies the main risks that need to be addressed when using AI in the workplace. It identifies the main policy gaps and offers possible policy avenues specific to labour markets.
    DOI: 10.1787/73d417f9-en
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  • 24
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    Regulatory experimentation : Moving ahead on the agile regulatory governance agenda (2024)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.47
    Keywords: Governance ; Science and Technology
    Abstract: This policy paper aims to help governments develop regulatory experimentation constructively and appropriately as part of their implementation of the 2021 OECD Recommendation for Agile Regulatory Governance to Harness Innovation. Regulatory experimentation can help promote adaptive learning and innovative and better-informed regulatory policies and practices. This policy paper examines key concepts, definitions and constitutive elements of regulatory experimentation. It outlines the rationale for using regulatory experimentation, discusses enabling factors and governance requirements, and presents a set of forward-looking conclusions.
    DOI: 10.1787/f193910c-en
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  • 25
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    Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264346000 , 9789264654808 , 9789264908574
    Language: French
    Pages: 1 Online-Ressource (333 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du sixième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2023, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/0cf5a79a-fr
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    OECD Digital Economy Outlook 2024 (Volume 1) : Embracing the Technology Frontier (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264654266 , 9789264640122 , 9789264606852
    Language: English
    Pages: 1 Online-Ressource (161 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Perspectives de l’économie numérique de l’OCDE 2024 (Volume 1) : Cap sur la frontière technologique
    Keywords: Science and Technology
    Abstract: The OECD Digital Economy Outlook 2024, Volume 1: Embracing the Technology Frontier provides new insights on key technologies that underpin the digital technology ecosystem and their impacts. Using big data and machine-learning techniques, Volume 1 provides new estimates of the growth rate of the ecosystem’s core – the information and communications technology (ICT) sector. It then looks toward the technology frontier with perspectives on the future of artificial intelligence (AI) and how it can be shaped into a positive force. Volume 1 also analyses how people, firms and governments are adopting digital technologies, offering insights into the scale and scope of digital divides and how to boost equal opportunity and inclusion. To that end, it looks at the critical need for next generation wireless networks to provide unlimited connectivity everywhere. Moving beyond the hype of immersive technologies, Volume 1 examines the proven ability of virtual reality (VR) to scale, while identifying its opportunities and risks. Finally, it shines a spotlight on mental health in digital environments, including those most at risk.
    DOI: 10.1787/a1689dc5-en
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    OECD Agenda for Transformative Science, Technology and Innovation Policies (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.164
    Keywords: Environment ; Science and Technology ; Industry and Services
    Abstract: Multiple crises are triggering turbulence, instability and insecurity in contemporary societies, with impacts on economies, the environment, politics, and global affairs. An effective response will require governments to be more ambitious and act with greater urgency in their science, technology and innovation (STI) policies to meet global challenges. Sustained investments and greater directionality in research and innovation activities are needed, and these should coincide with a reappraisal of STI systems and STI policies to ensure they are “fit-for-purpose” to contribute to transformative change agendas. This policy paper provides a framework to support governments in making these assessments. It identifies six STI policy orientations for transformative change that should guide these assessments. It applies these orientations across multiple areas of STI policy, including R&D funding, the research and innovation workforce, and international R&D co-operation, and outlines a series of concrete policy actions STI policymakers can take to accelerate transformative change.
    DOI: 10.1787/ba2aaf7b-en
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    Enhancing Rural Innovation in Canada (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264768413 , 9789264502260 , 9789264388628
    Language: English
    Pages: 1 Online-Ressource (253 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Governance ; Urban, Rural and Regional Development ; Science and Technology ; Canada
    Abstract: Innovation is broader than science and technology, yet often statistics and government programmes narrowly focus on this type of innovation. In rural places, this is particularly relevant as not all firms have the capacity to be competitive in high-tech innovation. With around one in five Canadians living in Canada’s rural regions, better understanding how to promote broader notions of innovation for rural places by increasing entrepreneurship, including for women, advancing the green transition, and improving the provision of services is critical to boost rural productivity, and increase well-being standards. The report sets the scene for rural innovation in Canada, explores the policy and governance environment for key regional innovation initiatives, and includes a special topic chapter on green innovation in rural regions of Canada.
    DOI: 10.1787/a9919c66-en
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  • 29
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    Hechos frente a falsedades: Fortaleciendo la democracia a través de la integridad de la información (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264680913 , 9789264673472 , 9789264634909
    Language: Spanish
    Pages: 1 Online-Ressource (159 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Facts not Fakes: Tackling Disinformation, Strengthening Information Integrity
    Parallel Title: Parallele Sprachausgabe Les faits sans le faux : Lutter contre la désinformation, renforcer l’intégrité de l’information
    Keywords: Education ; Governance ; Social Issues/Migration/Health ; Development ; Science and Technology
    Abstract: La desinformación tiene consecuencias de gran alcance en muchos ámbitos, desde la salud pública hasta la seguridad nacional de los países. Puede arrojar dudas sobre la veracidad de los hechos, poner en peligro la aplicación de políticas públicas y socavar la confianza de los ciudadanos en la integridad de las instituciones democráticas. Este informe explora cómo responder a estos retos y reforzar la democracia. Presenta una evaluación exhaustiva de las respuestas gubernamentales destinadas a respaldar espacios informativos plurales, basados en hechos y que fomenten una ciudadanía informada. Analiza las interacciones entre distintas dimensiones políticas que fortalecen la integridad del ámbito informativo, al mismo tiempo que aseguran una protección diligente de las libertades fundamentales y los derechos humanos. Igualmente, propone un triple marco de actuación en materia de políticas públicas: mejorar la transparencia, la rendición de cuentas y la pluralidad de las fuentes de información; fomentar la resiliencia social; y actualizar las medidas de gobernanza y las instituciones públicas para ayudar a fortalecer la integridad del espacio informativo.
    DOI: 10.1787/06f8ca41-es
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  • 30
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    Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023) : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264814677
    Language: English
    Pages: 1 Online-Ressource (334 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until December 2023. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.
    DOI: 10.1787/b849f926-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Romania 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264523326
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Romania
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, 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/a01f0330-en
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  • 32
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    Revisión del Gobierno Digital en América Latina y el Caribe : Construyendo Servicios Públicos Inclusivos y Responsivos (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264515512 , 9789264905566 , 9789264611009
    Language: Spanish
    Pages: 1 Online-Ressource (247 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Digital Government Review of Latin America and the Caribbean: Building Inclusive and Responsive Public Services
    Keywords: Governance ; Development ; Science and Technology
    Abstract: Este informe explora cómo los gobiernos de América Latina y el Caribe pueden utilizar las tecnologías digitales y los datos para fomentar la capacidad de respuesta, la resiliencia y la proactividad en el sector público. Este informe examina los marcos de gobernanza y capacidades para el gobierno digital, el sector público impulsado por los datos, el diseño y la prestación de servicios públicos y la innovación digital en el sector público. Identifica tendencias, retos, fortalezas y oportunidades para la colaboración transfronteriza y proporciona recomendaciones de política pública para lograr una transformación digital eficiente y sostenible de los gobiernos en toda la región.
    DOI: 10.1787/7a127615-es
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    Facts not Fakes: Tackling Disinformation, Strengthening Information Integrity (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264660502 , 9789264949027 , 9789264373112
    Language: English
    Pages: 1 Online-Ressource (141 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Hechos frente a falsedades: Fortaleciendo la democracia a través de la integridad de la información
    Parallel Title: Parallele Sprachausgabe Les faits sans le faux : Lutter contre la désinformation, renforcer l’intégrité de l’information
    Keywords: Education ; Governance ; Social Issues/Migration/Health ; Development ; Science and Technology
    Abstract: Rising disinformation has far-reaching consequences in many policy areas ranging from public health to national security. It can cast doubt on factual evidence, jeopardise the implementation of public policies and undermine people's trust in the integrity of democratic institutions. This report explores how to respond to these challenges and reinforce democracy. It presents an analytical framework to guide countries in the design of policies, looking at three complementary dimensions: implementing policies to enhance the transparency, accountability, and plurality of information sources; fostering societal resilience to disinformation; and upgrading governance measures and public institutions to uphold the integrity of the information space.
    DOI: 10.1787/d909ff7a-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Bulgaria 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264447530
    Language: English
    Pages: 1 Online-Ressource (151 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Bulgaria
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, 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: 10.1787/62fefba0-en
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    Production transformation policy review of Bangladesh : investing in the future of a trading nation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264776869 , 9789264706255 , 9789264479456
    Language: English
    Pages: 1 Online-Ressource (circa 139 Seiten)
    Series Statement: OECD development pathways
    Keywords: Productive Capacities ; Structural Transformation ; Development ; Science and Technology ; Trade ; Industry and Services ; Finance and Investment ; Governance ; Bangladesh ; Graue Literatur
    Abstract: Half a century after independence, Bangladesh has achieved impressive progress. The country has transformed from one of the poorest nations into a global textile manufacturing hub capable of meeting its medical needs almost entirely through domestic pharmaceutical production. The country will graduate from the least developed country (LDC) category in 2026 and aspires to be a high-income nation through industrialisation by 2041. Meeting this challenge requires accelerating economic transformation through diversification and innovation. This Production Transformation Policy Review (PTPR), implemented with the support and collaboration of the European Union (EU), and in partnership with the UN Conference on Trade and Development (UNCTAD), identifies concrete options for supporting Bangladesh's development. It calls for leveraging digitalisation to address persistent fragilities and it advocates for a new pact based on shared responsibilities between the national government, the private sector and international partners to shift to a new development phase and ensure sustainable, smooth and irreversible graduation.
    DOI: 10.1787/8b925b06-en
    URL: kostenfrei
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    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
    DOI: 10.1787/fe6d8b45-en
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  • 37
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    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
    DOI: 10.1787/27dfde7e-de
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  • 38
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264674578
    Language: French
    Pages: 1 Online-Ressource (114 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: Togo 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Togo
    Abstract: Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).
    DOI: 10.1787/97c44b82-fr
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  • 39
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
    DOI: 10.1787/0fdc1657-en
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  • 40
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    Advancing accountability in AI : Governing and managing risks throughout the lifecycle for trustworthy AI (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.349
    Keywords: Künstliche Intelligenz ; Produktlebenszyklus ; Lebenszyklus ; Risiko ; Science and Technology ; Industry and Services
    Abstract: This report presents research and findings on accountability and risk in AI systems by providing an overview of how risk-management frameworks and the AI system lifecycle can be integrated to promote trustworthy AI. It also explores processes and technical attributes that can facilitate the implementation of values-based principles for trustworthy AI and identifies tools and mechanisms to define, assess, treat, and govern risks at each stage of the AI system lifecycle. This report leverages OECD frameworks – including the OECD AI Principles, the AI system lifecycle, and the OECD framework for classifying AI systems – and recognised risk-management and due-diligence frameworks like the ISO 31000 risk-management framework, the OECD Due Diligence Guidance for Responsible Business Conduct, and the US National Institute of Standards and Technology’s AI risk-management framework.
    DOI: 10.1787/2448f04b-en
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  • 41
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
    DOI: 10.1787/366b187f-en
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  • 42
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    Promovarea competențelor digitale de afaceri în Republica Moldova (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264456334
    Language: Romanian
    Pages: 1 Online-Ressource (89 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Promoting Digital Business Skills in the Republic of Moldova
    Keywords: Science and Technology ; Moldova, Republic of
    Abstract: Republica Moldova (în continuare Moldova) a transformat digitalizarea intr o politică prioritară. Această țară pregătește, în prezent, Strategia de transformare digitală 2023 2030, care va scoate în evidență alfabetizarea digitală, precum și competențele digitale de business, în vederea îmbunătățirii competitivității din sectorul privat. Digitalizarea a adus deja beneficii semnificative Moldovei, unde TIC a fost unul dintre cele mai dinamice sectoare din ultimii ani; însă companiile moldovenești din sectoarele non IT rămân la începutul procesului de digitalizare. Deficitul de competențe reprezintă o barieră majoră în această privință, afectând în special IMM urile care întâmpinămai multe dificultăți în atragerea și păstrarea angajaților competenți, precum și în instruirea și reîmprospătarea cunoștințelor în cadrul forței sale de muncă.Pornind de la activitățile anterioare ale OCDE privind politicile de digitalizare, OCDE a oferit îndrumare Moldovei, în decursul anului 2022, privind modul în care să construiască un ecosistem benefic și să stabilească politicile adecvate pentru a realiza noi progrese în ceea ce privește dezvoltarea și dobândirea competențelor digitale de business în rândul IMM urilor. Acest raport reprezintă un sumar al acelor probleme, luând în considerare 1) cadrul politic și instituțional; 2) instrumentele de evaluare și anticipare a competențelor; și 3) suportul specific IMM urilor, pentru dezvoltarea competențelor digitale.
    DOI: 10.1787/e31fc713-ro
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  • 43
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    International Tax and Africa : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 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
    Keywords: Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Abstract: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
    DOI: 10.1787/6f19e5ed-en
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  • 44
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lesotho 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935662
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/cd387436-en
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  • 45
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    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
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  • 46
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    The state of implementation of the OECD AI Principles four years on (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.3
    Keywords: Künstliche Intelligenz ; Regulierung ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Governance
    Abstract: In 2019, the OECD Council adopted the Recommendation on Artificial Intelligence (the "OECD AI Principles"). These include five values-based principles and five recommendations for OECD countries and adhering partner economies to promote responsible and trustworthy AI policies. This report takes stock of initiatives launched by countries worldwide to implement the OECD AI Principles which were reported to the OECD.AI Policy Observatory as of May 2023. It provides an overview of national AI strategies, including their oversight and monitoring bodies, expert advisory groups, as well as their monitoring and evaluation frameworks. It also discusses the various regulatory approaches that countries are adopting to ensure AI trustworthiness, such as ethics frameworks, AI-specific regulations, and regulatory sandboxes. Additionally, the report offers policy examples for each of the ten OECD AI Principles to facilitate cross-learning among policymakers.
    DOI: 10.1787/835641c9-en
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  • 47
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    Building a Skilled Cyber Security Workforce in Latin America : Insights from Chile, Colombia and Mexico (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264392083 , 9789264433953 , 9789264946637
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: IT-Berufe ; Datensicherheit ; IT-Kriminalität ; Qualifikation ; Fachkräfte ; Lateinamerika ; Kolumbien ; Mexiko ; Education ; Employment ; Science and Technology ; Chile ; Colombia ; Mexico
    Abstract: As societies become increasingly digital, the importance of cyber security has grown significantly for individuals, companies, and nations. The rising number of cyber attacks surpasses the existing defense capabilities, partly due to a shortage of skilled cyber security professionals. This report delves into the analysis of the demand for cyber security experts in Latin America, using information from online job postings in Chile, Colombia, and Mexico. The analysis investigates recent trends in job demand for various cyber security roles, the geographical distribution of cyber security job postings, and the evolving skill requirements in this field. Additionally, the report focuses on the supply side by examining the landscape of cyber security education and training programmes in Colombia. It explores the different types of programmes offered in vocational and higher education, the characteristics of learners enrolled in these programmes, and their outcomes. Lastly, the report examines policies and initiatives implemented in Colombia to enhance the accessibility and relevance of cyber security education and training programmes. This report is part of a broader initiative that examines the evolution of policies and experiences in the cyber security profession around the world.
    DOI: 10.1787/9400ab5c-en
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  • 48
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    Mise à jour 2023 de la feuille de route G20/OCDE sur les pays en développement et la fiscalité internationale : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe G20/OECD Roadmap on Developing Countries and International Taxation Update 2023: OECD Report to the G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation ; Development
    Abstract: Ce rapport est la troisième évaluation ciblée sur les questions de fiscalité et de développement réalisée à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20. Il fait le point sur les progrès réalisés par les pays en développement dans le cadre de leur engagement avec le Cadre inclusif OCDE/G20, une collaboration internationale de plus de 140 pays et juridictions qui travaillent ensemble pour lutter contre l'évasion fiscale, améliorer la cohérence des règles fiscales internationales et assurer un environnement fiscal plus transparent. S'appuyant sur la Feuille de route 2022 sur les pays en développement et la fiscalité internationale, le rapport précise et concentre l'éventail des actions à entreprendre pour soutenir les principales priorités des pays en développement en matière de fiscalité internationale, notamment les normes convenues au niveau international sur la déclaration pays par pays ainsi que les règles mondiales de lutte contre l'érosion de la base d'imposition (GloBE) qui mettront en place un impôt minimum mondial pour les grandes entreprises multinationales.
    DOI: 10.1787/268825db-fr
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  • 49
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    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
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  • 50
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    Labour and Skills Demand in Alberta : Insights Using Big Data Intelligence (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264569508 , 9789264455870 , 9789264655485
    Language: English
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Keywords: Arbeitsmarkt ; Qualifikation ; Arbeitsnachfrage ; Alberta ; Employment ; Science and Technology ; Canada
    Abstract: This report examines Alberta's labour market trends, focusing on the impact of economic downturns, the COVID-19 crisis, and digital transformation. This study uses real-time labour market data, drawn from online job postings, to offer a granular perspective on demand dynamics across various sectors and occupations. The analysis in the report identifies emerging labour shortages in Alberta due to mega-trends such as digitalisation, AI adoption, automation, and population ageing and discusses key challenges such as youth unemployment and sector-specific labour shortages. The analysis in this report provides insights for policy makers, suggesting a need to support growing sectors, enhance digital skills development, address demand for health workers, and improve youth job access.
    DOI: 10.1787/659ce346-en
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  • 51
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    Bricks, Taxes and Spending : Solutions for Housing Equity across Levels of Government (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Language: English
    Pages: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Keywords: Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Abstract: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
    DOI: 10.1787/7a22f9a6-en
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  • 52
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    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
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    Common guideposts to promote interoperability in AI risk management (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.5
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: The OECD AI Principles call for AI actors to be accountable for the proper functioning of their AI systems in accordance with their role, context, and ability to act. Likewise, the OECD Guidelines for Multinational Enterprises aim to minimise adverse impacts that may be associated with an enterprise’s operations, products and services. To develop ‘trustworthy’ and ‘responsible’ AI systems, there is a need to identify and manage AI risks. As calls for the development of accountability mechanisms and risk management frameworks continue to grow, interoperability would enhance efficiency and reduce enforcement and compliance costs. This report provides an analysis of the commonalities of AI risk management frameworks. It demonstrates that, while some elements may sometimes differ, all the risk management frameworks analysed follow a similar and sometimes functionally equivalent risk management process.
    DOI: 10.1787/ba602d18-en
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  • 54
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    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
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    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
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  • 56
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    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
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    The Space Economy in Figures : Responding to Global Challenges (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264624795 , 9789264479197 , 9789264431959
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Keywords: Industry and Services ; Science and Technology
    Abstract: Efforts to respond to global challenges have greatly benefited from space technologies that are more advanced, perform more efficiently and are operating at greater scale than ever before. But as the challenges facing society grow and intensify, questions arise as to whether the space sector can continue to deliver on its promise. Reaping the full benefits of what space activities have to offer will require substantial and targeted government action. Key priorities include maintaining the continuity and quality of government civilian missions, levelling the playing field for private actors entering the market, and securing the orbital environment for future generations. This edition of the Space Economy in Figures delves into these topics, drawing from both established and novel economic and policy data sources.
    DOI: 10.1787/fa5494aa-en
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  • 58
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    Directrices de la OCDE sobre Procesos de Participación Ciudadana (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264415393 , 9789264860377 , 9789264774278
    Language: Spanish
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallele Sprachausgabe OECD Guidelines for Citizen Participation Processes
    Keywords: Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: Las Directrices sobre Participación Ciudadana de la OCDE están dirigidas a cualquier funcionario o institución pública con intención de llevar a cabo un proceso de participación ciudadana. Las directrices describen diez pasos para diseñar, planificar, implementar y evaluar un proceso de participación ciudadana, y describen ocho métodos diferentes para implicar a los ciudadanos: información y datos, cabildos abiertos, consultas públicas, innovación abierta, ciencia ciudadana, monitoreo cívico, presupuestos participativos y procesos deliberativos representativos. Las directrices se ilustran con ejemplos y orientaciones prácticas basadas en datos recopilados por la OCDE. Por último, se presentan nueve principios rectores para ayudar a garantizar la calidad de estos procesos.
    DOI: 10.1787/f1b22902-es
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  • 59
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    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
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  • 60
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    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
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    Country Digital Education Ecosystems and Governance : A Companion to Digital Education Outlook 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264651821 , 9789264484887 , 9789264367463
    Language: English
    Pages: 1 Online-Ressource (332 p.) , 21 x 28cm.
    Keywords: Education ; Science and Technology
    Abstract: This report, linked with the Digital Education Outlook 2023, provides an overview of 29 countries’ (or jurisdictions') digital education ecosystem and governance. Each chapter covers the devolution of responsibilities within countries; how it affects digital education; what digital tools for management and teaching and learning are made publicly available to schools, teachers and students; how they are provided or procured; how countries ensure the security, privacy, equity and effectiveness of this digital ecosystem while keeping incentives for private education technology (EdTech) companies. The information and analysis are based on a survey on digital education infrastructure and governance, interviews with national and regional government officials as well as desk-based research. Providing for the first time a holistic view of 29 countries’ and jurisdictions' digital education ecosystem and governance, this report will be of interest to policy makers, academics and education stakeholders interested in the digital transformation of education at home and internationally.
    DOI: 10.1787/906134d4-en
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  • 62
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    Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/cf5d5f64-fr
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    OECD Public Governance Reviews: Czech Republic : Towards a More Modern and Effective Public Administration (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920811 , 9789264744929 , 9789264777958
    Language: English
    Pages: 1 Online-Ressource (344 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Přehled o stavu veřejné správy: Česká Republika: Česká republika na cestě k modernější a efektivnější veřejné správě
    Keywords: Öffentliche Verwaltung ; Öffentlicher Sektor ; Reform ; Tschechien ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Czech Republic
    Abstract: The OECD Public Governance Review of the Czech Republic identifies priority governance areas for reform in the Czech Republic and offers recommendations to strengthen the effectiveness, agility and responsiveness of the country’s public sector. The review first provides a snapshot on the effectiveness of the public administration and its capacity to address contemporary governance challenges, such as digitalisation and climate change. It then analyses a number of critical and priority public governance areas including citizen engagement, centre-of-government-led co-ordination and strategic planning, evidence-informed policy making in the Czech public administration, public administration at the local and regional level, human resources management in the public administration, and digital government. It also includes a case study on governance arrangements and regulations during the COVID-19 pandemic. The review provides recommendations for the Czech public administration to help it implement its Public Administration Reform Strategy: Client-oriented Public Administration 2030 (PAR), achieve the objectives of the PAR, and, ultimately, realise its longer-term sustainable development vision and commitments.
    DOI: 10.1787/41fd9e5c-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264434912
    Language: English
    Pages: 1 Online-Ressource (105 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 : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
    DOI: 10.1787/9e90f5f4-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264541351
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
    DOI: 10.1787/6fd9ab78-en
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  • 66
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    Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/9afac47c-en
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    The intergovernmental fiscal outlook and the implications of Russia’s war against Ukraine, high energy prices and inflation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
    DOI: 10.1787/3623ab61-en
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    Cadre d'action de l'OCDE sur la sécurité numérique : La cybersécurité pour la prospérité (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Policy Framework on Digital Security: Cybersecurity for Prosperity
    Keywords: Governance ; Science and Technology ; Economics
    Abstract: Le Cadre d'action de l'OCDE sur la sécurité numérique aborde la dimension économique et sociale de la cybersécurité, souligne l'approche de l'OCDE en matière de politiques publiques de sécurité numérique, et permet aux décideurs d'utiliser les Recommandations de l'OCDE dans ce domaine. Le Cadre identifie également les liens entre les normes de sécurité numérique et d'autres normes et outils de l'OCDE. L'OCDE est à l'avant-garde des efforts internationaux pour guider les décideurs dans le domaine des politiques publiques de sécurité numérique depuis 1990. L'OCDE est devenue la première instance internationale normalisatrice dans ce domaine. Les Recommandations de l'OCDE sur la sécurité numérique soutiennent les parties prenantes dans l'élaboration de politiques visant la prospérité économique et sociale, en accord avec la mission de l'OCDE d'aider les gouvernements à élaborer des "politiques meilleures pour des vies meilleures".
    DOI: 10.1787/a0517600-fr
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    Развитие цифровых навыков с целью повышения конкурентоспособности частного сектора в Узбекистане (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264578531 , 9789264884236 , 9789264535701
    Language: Russian
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Digital Skills for Private Sector Competitiveness in Uzbekistan
    Keywords: Science and Technology
    Abstract: С 2019 года цифровая трансформация является явным приоритетом политики Узбекистана. Несмотря на то, что страна добилась значительного прогресса в плане доступа к интернету, его качества и доступности, уровень использования цифровых технологий среди компаний остается низким. Недостаток цифровых навыков, по-видимому, является сдерживающим фактором, влияющим на цифровую трансформацию бизнеса. Основываясь на последних исследованиях ОЭСР по цифровизации, в данном отчете рассматриваются причины, сдерживающие цифровое развитие бизнеса в Узбекистане. В нем предлагаются три группы государственных мер: (1) создание благоприятной институциональной основы для освоения цифровых технологий компаниями; (2) повышение осведомленности компаний о важности приобретения цифровых и дополнительных навыков; и (3) расширение существующей поддержки цифровизации при устранении гендерного цифрового разрыва.
    DOI: 10.1787/f5feecac-ru
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    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
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    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
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  • 72
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    Public research funding in Sweden : Optimising the system in response to multiple demands (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.148
    Keywords: Science and Technology ; Sweden
    Abstract: This report provides input to a national review of the public research funding system in Sweden. It is designed to inform a broader dialogue that is taking place amongst different research stakeholders in Sweden. The report contains proposals and options for changes for Swedish public funding of research and innovation to effectively promote research excellence, support innovation and respond to societal needs. These proposals are supported by relevant international examples. The analysis takes into account insights from the OECD review of innovation policy in Sweden in 2016 and recent OECD work on different aspects of public research funding and research infrastructure.
    DOI: 10.1787/9eb9a85b-en
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    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
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    Digital Skills for Private Sector Competitiveness in Uzbekistan (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264351011 , 9789264750920 , 9789264505490
    Language: English
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Развитие цифровых навыков с целью повышения конкурентоспособности частного сектора в Узбекистане
    Keywords: Digitalisierung ; Qualifikation ; Privatwirtschaft ; Usbekistan ; Science and Technology
    Abstract: Since 2019, digital transformation has been a clear policy priority in Uzbekistan. While the country has made significant progress in terms of Internet access, quality and affordability, digital uptake among firms remains low. This lack of digital skills seems to be a limiting factor affecting the digital transformation of business. Based on recent OECD work on digitalisation, this report examines what is holding back the digital upskilling of businesses in Uzbekistan. It suggests three sets of policy actions: (1) developing a supportive institutional framework for the digital uptake of firms; (2) raising firms’ awareness of the importance of acquiring digital and complementary skills; and (3) expanding existing support to digitalise while addressing the gender digital divide.
    DOI: 10.1787/6c54f447-en
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  • 75
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    Moving forward on data free flow with trust : New evidence and analysis of business experiences (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.353
    Keywords: Science and Technology
    Abstract: This report uses business consultations to investigate private-sector views on privacy and data protection rules for cross-border data flows. It aims to inform a more comprehensive understanding of challenges and ways forward for the policy agenda of ‘data free flow with trust’. While frameworks aimed at generating trust and facilitating data flows build on commonalities and elements of convergence, businesses identify challenges to fully operationalise them at the global level. In particular, businesses indicate the need for coherent principles and rules that are transparent and predictable, provide a practical balance between certainty and flexibility, and offer solutions that match business realities. Finally, the report highlights the need for greater international regulatory co-operation and leveraging the full range of options to uphold trust around privacy and data protection globally.
    DOI: 10.1787/1afab147-en
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  • 76
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    Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264770669 , 9789264555068 , 9789264824218
    Language: French
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Country-by-Country Reporting – Compilation of 2023 Peer Review Reports: Inclusive Framework on BEPS: Action 13
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'action 13, les juridictions se sont engagées à favoriser la transparence fiscale en demandant aux plus grands groupes d'entreprises multinationales de fournir la répartition globale de leurs revenus, impôts et autres indicateurs du lieu de l'activité économique. Ces informations sans précédent sur les opérations de ces groupes à travers le monde renforceront les capacités d'évaluation des risques des autorités fiscales. Le standard minimum de l'action 13 a été traduit dans des termes de référence spécifiques et une méthodologie aux fins du processus d'examen par les pairs. L'examen par les pairs du standard minimum de l'action 13 se déroule annuellement, avec déjà cinq revues annuelles effectuées en 2018, 2019, 2020, 2021 et 2022. Chaque examen annuel est consacré à différents aspects des trois éléments fondamentaux soumis à examen : le cadre juridique et administratif national, le cadre d'échange de renseignements, ainsi que la confidentialité et l'usage approprié des déclarations pays par pays. Ce rapport annuel d'examen par les pairs reflète les résultats du sixième examen qui a examiné tous les aspects de la mise en œuvre. Il contient l'examen de 136 juridictions qui ont fourni des législations ou des informations relatives à la mise en œuvre de la déclaration pays par pays. Le présent recueil inclut les versions en français des rapports d'examen des pays francophones suivants : la Belgique, le Bénin, le Burkina Faso le Cameroun, le Canada, le Congo, la Côte d'Ivoire, Djibouti, la France, le Gabon, Haïti, le Luxembourg, le Maroc, Maurice, la Mauritanie, la Principauté de Monaco, la République démocratique du Congo, le Sénégal, les Seychelles, la Suisse, le Togo et la Tunisie.
    DOI: 10.1787/afe7bc49-fr
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  • 77
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    Did COVID-19 accelerate the green transition? : An international assessment of fiscal spending measures to support low-carbon technologies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 28cm.
    Series Statement: OECD Policy Briefs no.1
    Keywords: Economics ; Energy ; Science and Technology
    Abstract: Stimulus packages adopted following the COVID-19 pandemic – such as the US Inflation Reduction Act and NextGenerationEU - have been presented as an opportunity to "build back better" and accelerate the transition to a low-carbon economy while re-igniting the economy. But this revival of industrial policy has also raised concerns about the potential for a global green subsidy war. OECD analysed funding measures worth USD 1.3 trillion announced around the world in 2020-21 to support development and diffusion of low-carbon technologies. These measures can trigger substantial greenhouse gas emissions reductions while boosting the growth of the clean tech sector in all regions and reducing dependence over fossil fuel imports. This policy brief summarises key findings from our analysis and offers additional recommendations to policymakers.
    DOI: 10.1787/29bd5a72-en
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  • 78
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    Transparency reporting on child sexual exploitation and abuse online (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (170 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.357
    Keywords: Kinderschutz ; Sexuelle Belästigung ; Kriminalitätsbekämpfung ; Digitale Plattform ; Prävention ; Transparenz ; Welt ; Social Issues/Migration/Health ; Science and Technology
    Abstract: This report provides an overview of the policies and procedures for addressing child sexual exploitation and abuse (CSEA) material across the global top-50 online content-sharing services. It finds that only 10 of the 50 services define CSEA with sufficient detail to understand what is prohibited on their services, and only 20 of the services issue a transparency report on CSEA. Even among those services, there are significant variations in what behaviour is captured in their definitions, and the metrics, methodology and frequency of transparency reports differ across platforms. While good practices exist, the report reveals a fragmented response to this complex and evolving problem, which limits comparability and makes it challenging to conduct a thorough assessment of the overall impact of platforms' efforts to combat CSEA.
    DOI: 10.1787/554ad91f-en
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  • 79
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    Promoting diverse career pathways for doctoral and postdoctoral researchers (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.158
    Keywords: Education ; Employment ; Science and Technology
    Abstract: This report analyses the career options of doctoral and postdoctoral researchers. It identifies policies and practices to promote diverse careers, flexible career trajectories and ultimately better-quality research and innovation across different economic and social sectors. The report presents a conceptual framework and synthesis of available data and policy information. It offers recommendations and a set of policy options to: promote engagement and interaction with employers outside academia; provide researchers with experience and skills for diverse careers; encourage valorisation of diverse career options; support career development and guidance for researchers; promote inter-sectoral mobility; and, reconfigure and support careers in academia.
    DOI: 10.1787/dc21227a-en
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  • 80
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    COVID-19 and science for policy and society (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.154
    Keywords: Social Issues/Migration/Health ; Science and Technology
    Abstract: This is the second in a series of three reports that explore how science was mobilised in response to the COVID-19 pandemic. The focus is on science for policy – research agenda setting, scientific advice and public communication and engagement. The report includes recommendations and options for policy action to improve the resilience of national science systems and their capacity to cooperate internationally in response to crises. The context in each country is different, as illustrated by the many case studies included in the report, and so the priority attached to these recommendations and the specific details of how they might be implemented will vary. They are provided as an overall framework for science policymakers and other actors, including research funders and research providers, to consider.
    DOI: 10.1787/0afa04e2-en
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  • 81
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    Regulatory sandboxes in artificial intelligence (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.356
    Keywords: Künstliche Intelligenz ; Regulierung ; Science and Technology
    Abstract: This report focuses on regulatory sandboxes in artificial intelligence (AI), where authorities engage firms to test innovative products or services that challenge existing legal frameworks. Participating firms obtain a waiver from specific legal provisions or compliance processes to innovate. It highlights positive impacts like increased venture capital investment in fintech start-ups. It points out challenges, risks, and policy considerations for AI sandboxes, emphasizing interdisciplinary cooperation, building AI expertise, regulatory interoperability, and trade policy. It also addresses the importance of comprehensive criteria for eligibility and assessing trials, as well as the impact on innovation and competition.
    DOI: 10.1787/8f80a0e6-en
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  • 82
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    Country-by-Country Reporting – Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/21bd1938-en
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  • 83
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    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
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    Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264642393
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
    DOI: 10.1787/9afd6856-en
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    Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264377271
    Language: French
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Un élément clé du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) de l'OCDE et du G20 consiste à relever les défis fiscaux découlant de la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adhéré à un plan novateur – la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie – afin de mettre à jour des éléments clés du système fiscal international qui ne sont plus adaptés à une économie mondialisée et numérisée. Les règles globales anti-érosion de la base d'imposition et la règle d'assujettissement à l'impôt (RAI) sont des éléments constitutifs clés du Pilier Deux de ce plan et garantissent que les entreprises multinationales paient un niveau minimum d'imposition sur les revenus réalisés dans chacune des juridictions où elles exercent leurs activités. Plus précisément, la RAI est une règle conventionnelle qui protège le droit des membres du Cadre inclusif qui sont des pays en développement d'imposer certains paiements intragroupes, lorsque ceux-ci sont soumis à un impôt nominal sur le revenu des sociétés inférieur au taux minimum. Ce rapport contient le modèle de disposition conventionnelle donnant effet à la RAI, ainsi que des commentaires expliquant l'objectif et le fonctionnement de la RAI.
    DOI: 10.1787/3e2b7345-fr
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  • 86
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    Review of the OECD Recommendation on Cross-Border Co-operation in the Enforcement of Laws Protecting Privacy (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.359
    Keywords: Science and Technology
    Abstract: This report assesses the continued relevance of the OECD Recommendation on Cross-Border Co-operation in the Enforcement of Laws Protecting Privacy, originally adopted in 2007. It examines whether the Recommendation has kept pace with the evolving needs of Privacy Enforcement Authorities (PEAs) in light of significant technological and legal changes over the past 15 years. While the principles underlying the Recommendation are seen to remain solid, the report highlights several gaps and challenges for cross-border enforcement co-operation. It concludes that the OECD could either provide additional guidance to support the implementation of the Recommendation or consider revising it to better address current challenges.
    DOI: 10.1787/67774f69-en
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  • 87
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    Enhancing International Tax Transparency on Real Estate : OECD Report to G20 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Keywords: Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
    DOI: 10.1787/37292361-en
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  • 88
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    Report on the implementation of the OECD Privacy Guidelines (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.361
    Keywords: Science and Technology
    Abstract: First adopted in 1980, the OECD Privacy Guidelines are the first internationally agreed-upon set of privacy principles. They are framed in concise, technology-neutral language and have significantly influenced legislation and policy in OECD member countries and beyond. In 2018, the OECD initiated a comprehensive review of the Privacy Guidelines, which included a survey of Adherents, an ad hoc group of experts, and several workshops to explore the main challenges for privacy and personal data protection in an ever-evolving digital environment. This report presents the review's findings, confirming the continued importance and relevance of the Privacy Guidelines. However, it also highlights persistent and emerging implementation challenges and provides recommendations for addressing them.
    DOI: 10.1787/cf87ae8f-en
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  • 89
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    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
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  • 90
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    Enhancing Rural Innovation in the United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264866683 , 9789264697263 , 9789264367203
    Language: English
    Pages: 1 Online-Ressource (218 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Industry and Services ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; United States
    Abstract: When it comes to high-tech innovations, the United States leads the path amongst OECD economies. However, in the context of the national record-breaking activities in high tech innovation, there lies distinct and growing geographical disparities. This report dives into strategies for better understanding innovation that occurs in rural places, and places outside major metropolitan areas, often going beyond science and technology. It provides analysis and recommendations to support regional development initiatives aimed at closing the gaps in innovation between rural and urban areas. The report includes a special topic chapter on the role of broadband and education in rural areas, exploring trends and providing policy recommendations to enhance rural innovation through these specific and critical framework conditions.
    DOI: 10.1787/22a8261b-en
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  • 91
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    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
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  • 92
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    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
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  • 93
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    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
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    MPI Ethno. Forsch.
  • 94
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    Carbon Management: Bioeconomy and Beyond (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264710641 , 9789264836105 , 9789264320307
    Language: English
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Keywords: Environment ; Science and Technology
    Abstract: The bioeconomy brings opportunities for economic growth while tackling climate change. Fossil carbon resources can be replaced by bio-based carbon resources, especially biomass. To allow these solutions to be scaled up without threats to biodiversity and the environment, it is necessary to develop the bioeconomy as a circular economy. With this carbon management approach, other sources of carbon complement biomass: industrial waste, including gases such as CO and CO2, as well as physically and chemically recycled carbon. In the future, direct air capture (DAC) may become competitive and form part of the solution. These approaches can be considered ‘circular’ because they close material loops and keep carbon recycling in the economy rather than emitting carbon to the atmosphere. This report reviews a number of hybrid technologies that can be deployed to ‘defossilise’ economic sectors and sets out policy options to bring these technologies to commercial scale.
    DOI: 10.1787/b5ace135-en
    URL: lizenzpflichtig
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  • 95
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    Extending Broadband Connectivity in Southeast Asia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264811690 , 9789264405844 , 9789264434547
    Language: English
    Pages: 1 Online-Ressource (271 p.) , 21 x 28cm.
    Keywords: Science and Technology ; Cambodia ; Indonesia ; Singapore ; Thailand ; Viet Nam
    Abstract: This report assesses the current state of connectivity in Southeast Asia and provides tailored recommendations for extending broadband access, focusing on five countries: Cambodia, Indonesia, Singapore, Thailand and Viet Nam. The analysis builds upon the OECD Recommendation on Broadband Connectivity, which provides a reference for policy makers and regulatory authorities within and outside of the OECD. Using the principles of the Recommendation as a roadmap, countries may be better able to unleash the full potential of connectivity for the digital transformation and to ensure equal access to connectivity for all users.
    DOI: 10.1787/b8920f6d-en
    URL: lizenzpflichtig
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  • 96
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    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
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  • 97
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264365872
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
    DOI: 10.1787/b81e8db8-en
    URL: lizenzpflichtig
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  • 98
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    Data portability in open banking : Privacy and other cross-cutting issues (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.348
    Keywords: Finance and Investment ; Science and Technology
    Abstract: Open banking allows users to access financial information and services through consent-based data portability. This paper brings together the views of private and public experts from a wide variety of countries to explore opportunities and challenges of open banking for financial regulation, privacy protection, and competition. It discusses the different approaches taken by jurisdictions across the globe, and the importance of regulation and standards. While open banking empowers users in sharing and re-using their data across digital services, online platforms, sectors and borders, uncertainty in the interactions with data protection and privacy regimes remains challenging. This paper informs OECD work to consider how cross-sectoral cooperation between financial, competition and data protection authorities could help further open banking.
    DOI: 10.1787/6c872949-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 99
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
    DOI: 10.1787/90bade22-en
    URL: lizenzpflichtig
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  • 100
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    A blueprint for building national compute capacity for artificial intelligence (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.350
    Keywords: Künstliche Intelligenz ; Computer ; Kapazitätsplanung ; Technologiepolitik ; OECD-Staaten ; Science and Technology
    Abstract: Artificial intelligence (AI) is transforming economies and promising new opportunities for productivity, growth, and resilience. Countries are responding with national AI strategies to capitalise on these transformations. However, no country today has data on, or a targeted plan for, national AI compute capacity. This policy blind-spot may jeopardise domestic economic goals. This report provides the first blueprint for policy makers to help assess and plan for the national AI compute capacity needed to enable productivity gains and capture AI’s full economic potential. It provides guidance for policy makers on how to develop a national AI compute plan along three dimensions: capacity (availability and use), effectiveness (people, policy, innovation, access), and resilience (security, sovereignty, sustainability). The report also defines AI compute, takes stock of indicators, datasets, and proxies for measuring national AI compute capacity, and identifies obstacles to measuring and benchmarking national AI compute capacity across countries.
    DOI: 10.1787/876367e3-en
    URL: lizenzpflichtig
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