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  • OECD  (3,649)
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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
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Disability, Work and Inclusion in Italy : Better Assessment for Better Support (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264400399 , 9789264792180 , 9789264702080
    Language: English
    Pages: 1 Online-Ressource (106 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Disabilità, lavoro e inclusione in Italia: Una migliore valutazione per una migliore assistenza
    Keywords: Employment ; Social Issues/Migration/Health ; Italy
    Abstract: One in seven working age adults identifies as having a disability in OECD countries. Many of them are excluded from meaningful work and have low levels of income and social engagement. Governments can help create an environment that supports social and labour market integration for people with disability. This report reviews the effectiveness of the social protection system for people with disability in Italy and summarises the results of a pilot carried out in four regions testing an alternative disability assessment. The current assessment process can sometimes deny services to people in need of support while being generous to people with significant health problems but who are not experiencing severe disability. A disability assessment that takes medical and functional aspects into account helps to direct services and resources to those most in need and to harmonise access to disability support across the country. Implementing disability reform has proved to be difficult in Italy in the past decade. This report provides evidence that reform can improve outcomes for people with disability.
    DOI: 10.1787/dc86aff8-en
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
    DOI: 10.1787/777927ec-es
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Cadre de détermination des prix des minéraux appliqué à la bauxite (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
    DOI: 10.1787/c02b18d9-fr
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    Online Resource
    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Intégration des réfugiés ukrainiens : une double approche (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: Les réponses de l’OCDE face aux conséquences de la guerre en Ukraine
    Parallel Title: Parallele Sprachausgabe Working towards dual intent integration of Ukrainian refugees
    Keywords: Economics ; Employment ; Social Issues/Migration/Health
    Abstract: Le déplacement des ukrainiens dans les pays de l’OCDE s’inscrivant dans la durée, une aide supplémentaire à l’intégration est nécessaire pour parvenir à des résultats adéquats, mais la nature et la portée de cette aide peuvent ne pas correspondre aux pratiques d’intégration habituelles car il est probable que de nombreux réfugiés voudront vouloir rentrer chez eux lorsque la situation le permettra. Au vu de ces besoins apparemment contradictoires, adopter une approche de l’intégration visant un double objectif permettrait de prévoir à la fois la possibilité d’un séjour d’une durée indéterminée dans le pays d’accueil et celle d’un retour des réfugiés en Ukraine, tout en s'attachant à minimiser les éventuels obstacles au retour.
    DOI: 10.1787/7a730efe-fr
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Income-based tax relief for R&D and innovation : An integrated view (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.161
    Keywords: Taxation ; Science and Technology
    Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
    DOI: 10.1787/2db44e8b-en
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    MPI Ethno. Forsch.
  • 8
    Online Resource
    Online Resource
    OECD framework for mapping and quantifying government support for business innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.160
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
    DOI: 10.1787/f30547e7-en
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    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    Peer Review of the Automatic Exchange of Financial Account Information 2023 Update (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
    DOI: 10.1787/5c9f58ae-en
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    MPI Ethno. Forsch.
  • 10
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264603608
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Latvia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/b58002ef-en
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    MPI Ethno. Forsch.
  • 11
    Online Resource
    Online Resource
    Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/22bbeacc-en
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    MPI Ethno. Forsch.
  • 12
    Online Resource
    Online Resource
    Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
    DOI: 10.1787/1b3d26f3-fr
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    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Cadre de détermination des prix de transfert appliqué aux prix des minéraux (2023)
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development ; | Ottawa : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques sont traditionnellement générées par le prélèvement de redevances et d'impôts sur le revenu sur la valeur des minerais extraits. Cependant, en raison de la fréquence et de l'ampleur des transactions entre parties liées, le risque potentiel de non-conformité des prix de transfert peut être élevé pour les recettes fiscales, en particulier en ce qui concerne la valeur des minerais extraits. Ce guide offre aux pays en développement une orientation pratique et significative permettant de déterminer le prix des minéraux vendus à des parties liées conformément au principe de pleine concurrence. Il offre un cadre d’utilisation des principes applicables aux prix de transfert permettant la méthode du prix comparable sur le marché libre (CUP), notamment les principaux facteurs économiques qui influent sur le prix des minéraux ("cadre de détermination des prix des minerais"). Cela inclut également des approches administratives simplifiées concernant les ventes qui pourraient réduire le fardeau administratif des pays en développement.
    DOI: 10.1787/8236d043-fr
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    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    Determining the Price of Minerals : Application to Bauxite (2023)
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Keywords: Industry and Services ; Taxation
    Abstract: In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as bauxite, which is ultimately used in the aluminum value chain. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of bauxite in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax mineral exports appropriately. It also provides worked examples on how to accurately apply the mineral pricing framework to bauxite.
    DOI: 10.1787/91c16436-en
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    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
    DOI: 10.1787/add0773b-fr
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    MPI Ethno. Forsch.
  • 16
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/aae8ac89-en
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  • 17
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    Online Resource
    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
    DOI: 10.1787/69b789e7-en
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    MPI Ethno. Forsch.
  • 18
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    Online Resource
    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
    DOI: 10.1787/facc7860-fr
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    MPI Ethno. Forsch.
  • 19
    Online Resource
    Online Resource
    Generative artificial intelligence in finance (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.9
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Finance and Investment ; Governance
    Abstract: The rapid acceleration in the pace of AI innovation in recent years and the advent of content generating capabilities (Generative AI or GenAI) have increased interest in AI innovation in finance, in part due to the user-friendliness and intuitive interface of GenAI tools. The use of AI in financial markets involving full end-to-end automation without any human intervention remains largely at development phase, but its wider deployment could amplify risks already present in financial markets and give rise to new challenges. This paper presents recent evolutions in AI in finance and potential risks and discusses whether policy makers may need to reinforce policies and strengthen protection against these risks.
    DOI: 10.1787/ac7149cc-en
    URL: lizenzpflichtig
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  • 20
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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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  • 21
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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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  • 22
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/951c320f-en
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  • 23
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    Disabilità, lavoro e inclusione in Italia : Una migliore valutazione per una migliore assistenza (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264567672 , 9789264966635 , 9789264519008
    Language: Italian
    Pages: 1 Online-Ressource (115 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Disability, Work and Inclusion in Italy: Better Assessment for Better Support
    Keywords: Employment ; Social Issues/Migration/Health ; Italy
    Abstract: Nei Paesi OCSE, un adulto in età lavorativa su sette si identifica quale persona con disabilità. Molte di loro sono escluse dalla possibilità di avere un lavoro significativo e hanno bassi livelli di reddito e di impegno sociale. I governi possono contribuire a creare un ambiente che sostenga l'integrazione sociale e lavorativa delle persone con disabilità. Il presente rapporto esamina l'efficacia del sistema di protezione sociale per le persone con disabilità in Italia. Riassume inoltre i risultati di un progetto pilota condotto in quattro regioni per testare una valutazione alternativa della disabilità. L'attuale processo di valutazione può talvolta negare i servizi alle persone che hanno bisogno di sostegno, mentre è generoso con le persone con problemi di salute significativi ma che non presentano una disabilità grave. Una valutazione della disabilità che tenga conto degli aspetti medici e funzionali, aiuta a indirizzare i servizi e le risorse verso le persone più bisognose. Inoltre, aiuta ad armonizzare l'accesso alle prestazioni e ai servizi di disabilità in tutto il Paese. L'attuazione della riforma sulla disabilità si è rivelata difficile in Italia. Il presente rapporto offre evidenza del fatto che la riforma può migliorare le condizioni delle persone con disabilità.
    DOI: 10.1787/66abbfe6-it
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  • 24
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    Misuse of Citizenship and Residency by Investment Programmes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264853775
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Keywords: Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Abstract: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
    DOI: 10.1787/ae7ce5fb-en
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  • 25
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    Working towards dual intent integration of Ukrainian refugees (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Parallel Title: Parallele Sprachausgabe Intégration des réfugiés ukrainiens : une double approche
    Keywords: Economics ; Employment ; Social Issues/Migration/Health
    Abstract: As the displacement of Ukrainians in OECD countries is prolonged, additional integration support in host countries is needed for optimal outcomes, yet the nature and scope of support needed may not align with the usual integration practices as many refugees are expected to want to return to home when the situation permits. Considering the conflicting needs, adopting a dual intent approach could prepare for both indefinite stay as well as for possible return of refugees by deliberatively seeking to minimise possible return barriers.
    DOI: 10.1787/6b4c16f7-en
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  • 26
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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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  • 27
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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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  • 28
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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
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  • 29
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    Big Data Intelligence on Skills Demand and Training in Umbria (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264509702 , 9789264823266 , 9789264798014
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Keywords: Employment ; Science and Technology ; Italy
    Abstract: The COVID-19 pandemic had a severe impact on the Umbrian economy, and despite recovery of labour demand, the region faces challenges related to digitalisation, tight labour markets, and volatile demand for low-skilled jobs. To address these issues, the OECD and the Umbrian regional agency for active labour market policies (ARPAL) have collaborated to investigate the labour and skills demand of the region using big data techniques applied to online job postings. This report provides new insights into the alignment between labour and skills demand and the training options available in the training and education programmes contained in the Umbrian Regional Training Catalogue. This report builds new indicators to measure the alignment of course content with employer demands in Umbria, with results showing that alignment is relatively good for some occupations but that this can be strengthened to provide job seekers with up-to-date training options that match the demand of the labour market.
    DOI: 10.1787/4bbbbfd6-en
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  • 30
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    ウクライナ難民のスキルと初期の労働市場の成果について (2023)
    Paris : OECD Publishing
    Details
    Language: Japanese
    Pages: 1 Online-Ressource (19 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe What we know about the skills and early labour market outcomes of refugees from Ukraine
    Keywords: Employment ; Social Issues/Migration/Health
    Abstract: ロシアの対ウクライナ侵略戦争の結果、2022年11月中旬までに、ウクライナを出国した約470万人が欧州連合（EU）に難民として一時保護登録された。成人のほとんどは女性で、他の難民グループやウクライナの一般人口と比較して、平均より高い学歴を有している。 これらの難民の職歴について現在得られる情報は限られているが、それによると彼らの大多数は戦争が始まった時点で仕事を持っていた。その中には、無視できない数の医療・教育分野の就労者がいた。 ウクライナ難民の労働市場への受け入れは、他の難民グループと比較して早い。欧州のOECD加盟国のうち数カ国では、生産年齢のウクライナ難民で就労している人の割合がすでに40％を超えている（オランダ、リトアニア、エストニア、英国など）。短期雇用や非正規雇用を考慮すると、他の国々、特にポーランドとチェコでも同様の割合になるとみられる。他の国々では、その割合は低いものの上昇している。 ウクライナ人の労働市場への参入は比較的早かったが、彼らの現在の雇用状況の少なくとも一部には、彼らの実際のスキルよりも、彼らが利用できるネットワークが反映されている。早期に就職できた仕事の多くが低技能の仕事に集中しているため、技能のミスマッチが蔓延している。また、ウクライナ難民の場合、育児を理由にパートタイム雇用で働く人の方が多い。 正規の資格水準が高いと、技能の移転可能性や外国の資格の評価という問題が生じる。いくつかの国々は、支援活動の改善や情報提供などにより認定制度を強化している。各国は、特に医療分野において、認定手続きの合理化や特定の職業要件の撤廃により、規制された職業に就きやすくしている。
    DOI: 10.1787/f70c7f97-ja
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  • 31
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, 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: 10.1787/80703c33-en
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  • 32
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    Effective Carbon Rates 2023 : Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD Series on Carbon Pricing and Energy Taxation
    Parallel Title: Parallele Sprachausgabe 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
    Keywords: Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Abstract: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
    DOI: 10.1787/b84d5b36-en
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  • 33
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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
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  • 34
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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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  • 35
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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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  • 36
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    Nordic Lessons for an Inclusive Recovery? Responses to the Impact of COVID-19 on the Labour Market (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264608245 , 9789264750579 , 9789264651715
    Language: English
    Pages: 1 Online-Ressource (175 p.) , 21 x 28cm.
    Keywords: Arbeitsmarkt ; Coronavirus ; Arbeitsmarktpolitik ; Arbeitsmarktintegration ; Nordeuropa ; Employment ; Denmark ; Finland ; Iceland ; Norway ; Sweden
    Abstract: This report examines the impact of the COVID-19 pandemic on Nordic labour markets and the associated policy responses undertaken in the areas of unemployment benefits, job retention schemes, active labour market policies and skill development policies. The report discusses the details of these policy measures across Nordic countries and draws out the main lessons learned from their response to the crisis. Finally, the report provides a set of key recommendations in each policy area to enable Nordic countries to build more inclusive and resilient labour markets in the post-pandemic period.
    DOI: 10.1787/2aa7bcc1-en
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  • 37
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    Statistiques de l’impôt sur les sociétés, quatrième édition (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920354
    Language: French
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
    DOI: 10.1787/fbd6ce01-fr
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  • 38
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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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  • 39
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    Exploring Norway's Fertility, Work, and Family Policy Trends (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591424 , 9789264431911 , 9789264648630
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Keywords: Fertilität ; Familienpolitik ; Familie-Beruf ; Weibliche Arbeitskräfte ; Norwegen ; Employment ; Social Issues/Migration/Health ; Norway
    Abstract: Like other Nordic countries Norway has been investing heavily in family policy to enable combining work and family life. Nevertheless, between 2009 and 2022 the Total Fertility Rate (TFR) in Norway dropped from 2 children to 1.4 children per woman. What is happening, and why? Can Norwegian parents still reconcile work and family commitments? What role do demographic trends play for the future of the Norwegian society? Should we worry? These are some of the questions that this study addresses. It illustrates various aspects of fertility trends, as well as changes in the Norwegian labour market as well as in Norway’s comprehensive system of public family support. The study also looks at social attitudes and how these might be affecting family formation and fertility trends. The final chapter projects demographic, economic, fiscal and social outcomes under different fertility trend scenarios.
    DOI: 10.1787/f0c7bddf-en
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  • 40
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    Promoting Active Ageing in Lithuania : Policy Challenges and Solutions (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264725881 , 9789264477131 , 9789264819603
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: Ageing and Employment Policies
    Keywords: Alternde Bevölkerung ; Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Seniorenpolitik ; Litauen ; Employment ; Governance ; Social Issues/Migration/Health ; Lithuania
    Abstract: Lithuania is one of the fastest-ageing countries in Europe. Its working-age population is not only ageing, but also expected to decline significantly, giving rise to considerable economic, labour market, social and public governance challenges. The inclusion of older persons has improved in many areas in the past two decades. Yet, many Lithuanians aged 55 and over continue to lag in fully engaging in society relative to younger people and their peers in neighbouring countries. This report takes a holistic approach to analyse Active Ageing policies in Lithuania in three dimensions: labour market inclusion, social policies, and participation in public and political life. It provides tailored policy recommendations to improve the well-being of older people in Lithuania in terms of better employment and lifelong learning outcomes, stronger integration in society, and participation in democratic institutions and processes.
    DOI: 10.1787/2b4d4cfd-en
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  • 41
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    Renforcer l'attractivité de la fonction publique en France : Vers une approche territoriale (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.28
    Parallel Title: Parallele Sprachausgabe Strengthening the attractiveness of the public service in France: Towards a territorial approach
    Keywords: Employment ; Governance ; France
    Abstract: Un nombre croissant de pays membres de l’OCDE fait face à un défi d’attractivité de leur fonction publique, et ce, alors même que la gestion des politiques publiques, de plus en plus complexe, requiert de nouvelles compétences. Ce document cherche à identifier les facteurs d’attractivité de la fonction publique dans les régions françaises et à travers les pays membres de l’Union européenne, notamment dans un contexte de grandes tendances de l’emploi public en constante évolution. Le premier chapitre vise à éclairer le diagnostic d’attractivité de la fonction publique d’État dans les territoires français, par le biais d’un focus principalement qualitatif sur quatre régions (Grand Est, Hauts-de-France, Île-de-France, Normandie) confrontées, en tout ou partie, à des difficultés pour attirer, recruter et fidéliser leurs agents publics. Le second chapitre, au-delà d’une meilleure compréhension des grandes tendances affectant l’emploi public à travers l’Union européenne et les pays membres de l’OCDE et des implications pour la fonction Ressources Humaines (RH), explore les mesures mises en œuvre par d’autres administrations des pays membres de l’OCDE ainsi que dans le secteur privé pour développer ou adapter leurs politiques de ressources humaines afin de mieux planifier les efforts d’attractivité.
    DOI: 10.1787/10b06c9e-fr
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  • 42
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    What are the integration challenges of Ukrainian refugee women? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (14 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Parallel Title: Parallele Sprachausgabe Quels sont les problèmes d’intégration que rencontrent les femmes réfugiées ukrainiennes ?
    Keywords: Flüchtlinge ; Frauen ; Weibliche Arbeitskräfte ; Soziale Integration ; Ukraine ; Employment ; Social Issues/Migration/Health ; Ukraine
    Abstract: From the onset of Russia’s war of aggression against Ukraine, most refugee arrivals have been women and children, creating unique challenges for integration. The share of women among adult refugees is around 70% in most host countries and many have arrived with children, with the share of minors around 30%. Most OECD countries are supporting the socio-economic integration of Ukrainian refugee women through their pre-existing mainstream integration systems. Refugee integration policies have been, however, often created with different gender and educational profiles in mind, which may weaken outcomes in the longer term. There are some promising targeted measures available in OECD countries to support the socio-economic integration of Ukrainian refugee women. These include counselling, networking opportunities, training, and work placements, but also general community-building activities aimed at women.
    DOI: 10.1787/bb17dc64-en
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  • 43
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    OECD Skills Strategy Bulgaria : Assessment and Recommendations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264469273 , 9789264775930 , 9789264835030
    Language: English
    Pages: 1 Online-Ressource (241 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungspolitik ; Weiterbildung ; Erwachsenenbildung ; Qualifikation ; Bulgarien ; Education ; Employment ; Bulgaria
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as digitalisation, globalisation, demographic change and climate change are reshaping work and society, generating a growing demand for higher levels and new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Bulgaria: Assessment and Recommendations, identifies opportunities and makes recommendations to improve youth skills, improve adult skills, use skills effectively in the labour market and at work, and improve the governance of the skills system in Bulgaria.
    DOI: 10.1787/c2eb2f34-en
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  • 44
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    Beyond Applause? Improving Working Conditions in Long-Term Care (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264646094 , 9789264658349 , 9789264445581
    Language: English
    Pages: 1 Online-Ressource (202 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Au-delà des applaudissements ? Améliorer les conditions de travail dans le secteur des soins de longue durée (version abrégée)
    Keywords: Häusliche Pflege ; Arbeitsbedingungen ; Pflegeberufe ; Pflegefinanzierung ; Pflegeversicherung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health
    Abstract: This report presents an in-depth cross-country analysis of how long-term care workers fare along the different dimensions of job quality. In the initial stages of the COVID-19 pandemic, the applause for care workers was a clear expression of the strong recognition of their hard work and exposure to risks in their job. However, as the applause faded after the peak of the crisis, questions have re-emerged about how to improve the working conditions of long-term care workers in a sustainable way. Over the coming decades, the demand for these workers will increase substantially. Several countries are already facing shortages as the large baby-boom generation joins the older population. To go Beyond Applause, a comprehensive policy strategy is needed to tackle poor working conditions and insufficient social recognition of long-term care work, attract workers in the sector and avoid labour shortages reaching unacceptable levels. Such a strategy should cover several dimensions, with different priorities across countries depending on their specific context, including: direct interventions to raise wages and increase staff requirements; increasing public financing and fostering the leading role by governments; supporting collective bargaining and social dialogue; strengthening training; increasing use of new technologies; and, strengthening health prevention policies.
    DOI: 10.1787/27d33ab3-en
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  • 45
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    Emploi et gestion publics 2023 : Vers une fonction publique plus flexible (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264511248 , 9789264727977 , 9789264958760
    Language: French
    Pages: 1 Online-Ressource (138 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Public Employment and Management 2023: Towards a More Flexible Public Service
    Keywords: Employment ; Governance
    Abstract: Ce rapport est la deuxième édition d'une publication régulière sur les questions d'emploi et de gestion publics. Cette édition analyse en profondeur la thématique de la flexibilité des effectifs de la fonction publique, sous les angles de la mobilité des agents publics, de leur formation et de leur perfectionnement, et de leurs modalités de travail flexibles. Elle présente des données et une analyse comparatives ainsi que des études de cas nationaux pour aider les pouvoirs publics à imaginer et intégrer une plus grande flexibilité. Ce rapport contient également une synthèse de l’examen de l'OCDE sur le leadership et des aptitudes de la fonction publique de la fonction publique fédérale brésilienne. L’ensemble des éclairages apportés par la présente édition peuvent contribuer au cadrage et à la définition de pratiques de travail flexibles propices à une fonction publique performante.
    DOI: 10.1787/d90a3d11-fr
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  • 46
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    Living wages in practice (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (7 p.) , 21 x 28cm.
    Series Statement: OECD Policy Insights on Well-being, Inclusion and Equal Opportunity no.8
    Keywords: Mindestlohn ; Niedriglohn ; OECD-Staaten ; Employment ; Social Issues/Migration/Health
    Abstract: At a time of rising cost of living, wide wage inequalities and widespread in-work poverty, the demand for a living wage has heightened. This Policy Insights introduces and contextualises the concept of a living wage. It also highlights the key measurement assumptions and criteria that underlie the calculations of a living wage and calls for greater clarity and consistency in existing methodologies.
    DOI: 10.1787/699b3f9b-en
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  • 47
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    Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264432659
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
    DOI: 10.1787/3fb77a0b-fr
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  • 48
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    Disability, Work and Inclusion in Korea : Towards Equitable and Adequate Social Protection for Sick Workers (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264474857 , 9789264849112 , 9789264719798
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Keywords: Behinderte Arbeitskräfte ; Arbeitsmarktintegration ; Soziale Sicherheit ; Lohnfortzahlung ; Behindertenpolitik ; Südkorea ; Employment ; Social Issues/Migration/Health ; Korea, Republic of
    Abstract: Many people with health problems or disabilities leave the labour market permanently even if they still can and want to work. This can lead to low income and reduced social engagement. Governments and employers can help create an environment that supports job retention and a return to work in such situations. This report looks at one critical policy lever: the role of paid sick leave and sickness benefits in protecting workers’ health, jobs and incomes. Korea is among the very few OECD countries without statutory social protection for sick workers and is currently considering closing this gap in its welfare system. This report provides an overview of key features of sickness insurance systems in OECD countries and draws policy lessons for Korea to introduce equitable and adequate social protection for sick workers with a robust return-to-work component and financially sustainable payments that encourage employer involvement.
    DOI: 10.1787/bf947f82-en
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  • 49
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    The Midcareer Opportunity : Meeting the Challenges of an Ageing Workforce (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264377974
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 29.7cm.
    Keywords: Ältere Arbeitskräfte ; Arbeitskräfte ; Erwerbsverlauf ; Alternde Bevölkerung ; Personalmanagement ; OECD-Staaten ; Social Issues/Migration/Health ; Employment
    Abstract: The world of work is getting older in advanced and an increasing number of emerging economies. Two powerful and persistent trends, longer lifespans and lower birth rates, all but guarantee that midcareer and older workers will make up an even larger portion of the future workforce, with profound implications for our economies, businesses and workers. Are societies adapting quickly enough to cope with ageing at an unprecedented scale? What are some of the key structural barriers, the embedded attitudes and behaviours, that stand in the way of helping midcareer and older workers stay employed longer? What steps can we take to support them as we transition to a more digital and sustainable economy, and make sure that age is no longer a barrier to work? In search of answers, the OECD and Generation, a global employment nonprofit network, teamed up to develop new research based on a survey of thousands of employed and unemployed people, and hiring managers in eight countries: the Czech Republic, France, Germany, Romania, Spain, Sweden, the United Kingdom, and the United States. The evidence presented in this report aims to foster a more inclusive and resilient labour market for workers at all stages of their careers.
    DOI: 10.1787/ed91b0c7-en
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  • 50
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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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  • 51
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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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  • 52
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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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  • 53
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Vincent and the Grenadines 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264421332
    Language: English
    Pages: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
    DOI: 10.1787/f6d0eaf4-en
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  • 54
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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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  • 55
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264746619
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
    DOI: 10.1787/e8051e38-en
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  • 56
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    Unleashing Talent in Brussels, Belgium (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264377479 , 9789264713352 , 9789264961371
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 21 x 28cm.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Parallele Sprachausgabe Promouvoir les talents à Bruxelles, Belgique
    Keywords: Hochqualifizierte Arbeitskräfte ; Arbeitsmarkt ; Qualifikation ; Arbeitskräfte ; Brüssel (Region) ; Education ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Employment ; Governance ; Belgium
    Abstract: The Brussels-Capital Region has witnessed significant improvements in its labour market over the past decade. Local job creation has been driven by ample opportunities for highly-skilled workers whom the Brussels-Capital Region attracts from its surrounding regions, the European Union, and beyond. However, not all of the region's population has seen their labour market prospects improve equally. Many workers with lower levels of education continue to compete for a small number of vacancies, despite the increasingly tightening labour market. A future vision for the Brussels-Capital Region, therefore, needs to be built on recognising and addressing the multiple and often distinct challenges faced by its young and diverse population. In a labour market that offers high rewards for skills formation, tailoring continuous education and training offerings to different groups while removing barriers to participation in such programmes will need to take priority. Simplifying processes for accessing employment services, streamlining labour market policies, supporting the geographic mobility of less-educated jobseekers, and removing barriers to employment for its migrant population could serve as building blocks to increase labour force participation and improve the employment quality of all local talent.
    DOI: 10.1787/7a495020-en
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  • 57
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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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  • 58
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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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  • 59
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    Framework for the Evaluation of SME and Entrepreneurship Policies and Programmes 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264385801 , 9789264710856 , 9789264851085
    Language: English
    Pages: 1 Online-Ressource (174 p.) , 21 x 28cm.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Keywords: Mittelstandspolitik ; Wirkungsanalyse ; KMU ; Unternehmer ; OECD-Staaten ; Employment ; Governance ; Industry and Services
    Abstract: Evaluation is the foundation of evidence-based policy. Yet there is a dearth of reliable impact evaluation in the area of SME and entrepreneurship policy. This publication issues OECD guidance on how governments can promote reliable SME and entrepreneurship policy evaluation. It emphasises practices including using control groups, setting clear policy objectives and targets and accounting for business survival and non-survival. It shows that reliable evaluation of SME and entrepreneurship policy is increasingly accessible given improvements in data and techniques in recent years and illustrates this with examples of 50 reliable evaluations across many SME and entrepreneurship policy areas and 28 OECD countries. Overall, the publication issues a call for more systematic and reliable evaluation of SME and entrepreneurship policies following the guidance offered. The publication also examines the findings of reliable evaluations internationally, including meta evaluations. The evidence is mixed but generally more robust and consistent for policies to improve access to finance than in the provision of training and advisory services. Some policies have positive impacts on key measures whereas others do not. The reasons are explored, including variations in the targeting of policies and in policy delivery approaches.
    DOI: 10.1787/a4c818d1-en
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  • 60
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    Participation of the social economy in the provision of Sweden’s public employment services (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/04
    Keywords: Employment ; Sweden
    Abstract: Sweden is undergoing a major reform of its public employment service Arbetsförmedlingen towards contracting out employment services to independent providers. At the same time, Arbetsförmedlingen is also undergoing a significant restructuring, resulting in a downscaling of physical presence across the country and an increased digitalisation of services. As this report shows, the social economy and in particular work integration social enterprises can play an important role in the delivery of publicly-financed employment services. The report analyses the main features of the social economy in general as well as its current role in employment policies in Sweden. Moreover, it discusses challenges in engaging social economy organisations as providers in the market for contracted-out employment services in Sweden with respect to the legal framework, contracting rules, financial barriers, payment models, and co-operation structures. Lastly, it offers recommendations based on international practice to help design and implement the proposed policy recommendations in the Swedish context.
    DOI: 10.1787/4949e828-en
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  • 61
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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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  • 62
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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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    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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  • 64
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    Evaluation of Active Labour Market Policies in Finland (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264424982 , 9789264458918 , 9789264745315
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Series Statement: Connecting People with Jobs
    Keywords: Arbeitsmarktpolitik ; Wirkungsanalyse ; Finnland ; Employment ; Finland
    Abstract: This report uses rich administrative data from different registers in Finland to evaluate the impact of two types of training available to jobseekers: labour market training; and self-motivated training. Training outcomes are examined that go beyond the probability of employment and how different population groups are affected. The report also assesses the framework for impact evaluation of active labour market policies (ALMPs) in Finland, covering the whole cycle of evidence-based policy making from strategy and planning of evaluations, resources, data collection and evaluation methodologies to dissemination of evidence and use in policy making. Finally, the report makes recommendations for improving the effectiveness of Finland’s ALMPs and strengthening the capacity of the Finnish authorities in conducting ALMP impact evaluations. This report is the eleventh in a series of country reports on policies to connect people with better jobs. It was produced as part of the OECD’s project with the European Commission which aims to raise the quality of the data collected and their use in the evaluation of the effectiveness of ALMPs.
    DOI: 10.1787/115b186e-en
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    Joining Forces for Gender Equality : what is Holding us Back? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264825833
    Language: English
    Pages: 1 Online-Ressource (337 Seiten) , Diagramme
    Parallel Title: Erscheint auch als Agir ensemble pour l'égalité des genres (version abrégée) : Quelles priorités ?
    Keywords: Gleichstellungspolitik ; Gleichberechtigung ; OECD-Staaten ; Education ; Employment ; Governance ; Social Issues/Migration/Health
    Abstract: OECD countries continue to face persistent gender inequalities in social and economic life. Young women often reach higher levels of education than young men, but remain under-represented in fields with the most lucrative careers. Women spend more time on unpaid work, face a strong motherhood penalty, encounter barriers to entrepreneurship and fare worse in labour markets overall. They are also under-represented in politics and leadership positions in public employment. These elements permeate many policy areas and economic sectors - from international trade and development assistance to energy and the environment - in which policy often lacks a strong gender focus. Violence against women, the most abhorrent manifestation of gender inequality, remains a global crisis. This publication analyses developments and policies for gender equality, such as gender mainstreaming and budgeting, reforms to increase fathers' involvement in parental leave and childcare, pay transparency initiatives to tackle gender pay gaps, and systems to address gender-based violence. It extends the perspective on gender equality to include foreign direct investment, nuclear energy and transport. Advancing gender equality is not just a moral imperative; in times of rapidly ageing populations, low fertility and multiple crises, it will strengthen future gender-equal economic growth and social cohesion
    Description / Table of Contents: Women at work in OECD countries -- The labour market integration challenges of Ukrainian refugee women -- Global goals in gender equality -- Improving policy implementation to end gender-based violence -- Foreword -- Gender gaps in Vocational Education and Training (VET) and adult learning -- Governance tools and evidence to promote inclusive decision making -- Gender equality in public leadership -- Gender balance in the nuclear sector -- Mainstreaming gender equality -- Tax systems and gender -- Gender differences in financial literacy and resilience -- Supporting equal parenting: Paid parental leave -- Addressing gender disparities in access to finance for business creation -- Gender gaps in entrepreneurship remain -- Gender differences in career expectations and feminisation of the teaching profession -- Women entrepreneurs and international trade -- Ensuring the availability, quality and affordability of childcare -- The gender wage gap and the role of firms -- Gender diversity in energy -- The gender gap in school engagement and retention -- Harnessing foreign direct investment for gender equality -- Gender mainstreaming in environmental policies -- Assessing gender equality in transport policies -- Pay transparency to close the gender wage gap -- Participation and performance of girls and boys in education -- Women and the social economy -- Executive summary -- Gender gaps in asset-backed pension arrangements -- Gender diversity on boards and in senior management -- Systems and legal frameworks to address gender-based violence -- Legal frameworks, institutional design and strategic planning for gender mainstreaming -- The potential of digitalisation for women's economic empowerment in MENA countries -- Improving gender equality in public employment -- Teleworking through a gender lens.
    DOI: 10.1787/67d48024-en
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    Informality and Globalisation : In Search of a New Social Contract (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264801349 , 9789264927278 , 9789264982642
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Keywords: Globalisierung ; Technischer Fortschritt ; Informelle Wirtschaft ; Arbeitsbedingungen ; Atypische Beschäftigung ; Sozialvertrag ; Globaler Süden ; Employment ; Social Issues/Migration/Health ; Development
    Abstract: Globalisation and rapid technological change have radically transformed labour markets, affecting the lives and prospects of billions of workers. Those in the informal economy, the vast bulk of the workforce in the Global South, have been bearing the brunt. This report is for policy makers seeking to address the factors that make those workers in informality vulnerable. It provides them with a distinctive cross-country comparison of recent informality trends, and how they were affected by the recent crises such as the COVID-19 epidemic, casting light on the impacts of sub-contracting models in global value chains, and digital labour platforms. It argues that an inclusive recovery and greater resilience to future crises necessitate that many countries renew their social contracts, to make them more inclusive of informal workers and their families.
    DOI: 10.1787/c945c24f-en
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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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  • 68
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    “Who does what” for active labour market policies : A zoom on the role of subnational governments (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/09
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: This paper maps “who does what” across levels of government in OECD countries in relation to active labour market policies (ALMPs), with a focus on the role of subnational governments. It highlights recent reforms in the multi-level governance of ALMPs in a number of countries, and shows that in about two out of five OECD countries, subnational governments have some type of formal competences for delivering ALMPs. It also shows other ways subnational governments are commonly involved in such policies. This includes delivering their own labour market programmes, often targeted to those farthest from the labour market or facing multiple barriers to employment. Finally, it considers some of the benefits and drawbacks of more decentralised approaches to ALMPs and offers some general principles for managing these trade-offs across different types of governance systems.
    DOI: 10.1787/d8d6868d-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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    Adolescent Education and Pre-Employment Interventions in Australia : Keeping Young People in Education, Employment and Training (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264854642 , 9789264360174 , 9789264894907
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Keywords: Berufsbildung ; Berufsbildungspolitik ; Jugendliche ; Junge Arbeitskräfte ; Australien ; Employment ; Social Issues/Migration/Health ; Australia
    Abstract: About one in ten young people in Australia are neither in employment, education or training (NEET), a factor that may lower their long-term economic prospects and threaten their well-being. Individuals who did not graduate from upper secondary education, who have health limitations, or who are Indigenous are over-represented in this group. Preventative policies and interventions targeted at adolescents in their early- to mid-teens can reduce the share of young people out of employment, education and training. This report explores what is known about the potential preventative impact of educational and pre-employment interventions on later NEET status and presents a range of policies and initiatives from across the OECD that can reduce the NEET probability among key at-risk populations. The report covers interventions to prevent early school leaving and to promote student engagement and motivation; to strengthen career education, career guidance and employer engagement; and to improve the perception of the vocational education and training (VET) system and the learning of VET students. The report also provides recommendations on improving the monitoring and evaluation of youth policies in general and policies to keep young people in employment, education and training in particular.
    DOI: 10.1787/7bf19171-en
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    La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Tax and Africa: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation ; Development
    Abstract: Ce rapport reflète la coopération de l'OCDE avec l'Afrique en matière fiscale et l'importance de l'agenda fiscal international pour les économies africaines. Il aborde les efforts relatifs à la mobilisation des ressources intérieures (MRI) dans le cadre des objectifs et des priorités de la politique africaine, notamment l'Agenda 2063 de l'union africaine, et les actions à entreprendre pour permettre de poursuivre la MRI en Afrique. Ce rapport analyse l'implication africaine dans les débats concernant l'impôt sur les sociétés et la manière dont la participation africaine pourrait être davantage améliorée au niveau de la définition des politiques et des discussions techniques. Plus particulièrement, il montre comment les voix africaines ont façonné la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie et aborde les bénéfices que les pays africains peuvent en retirer ainsi que les défis liés à sa mise en œuvre. De plus, le rapport présente un aperçu des initiatives de l'OCDE visant à soutenir le renforcement des capacités en matière fiscale en Afrique, dont beaucoup ont été menées en partenariat avec d'autres organisations internationales et régionales. Enfin, ce rapport aborde l'agenda de politique fiscale d'une manière plus générale, y compris la TVA, la transparence fiscale, la délinquance fiscale, la numérisation des administrations fiscales, ainsi que la fiscalité et l'informalité. Ce rapport a été préparé par l'OCDE pour alimenter les débats ayant lieu lors de la Table ronde pour l'Afrique en octobre 2023 à Marrakech, organisée par les ministres des Finances et les gouverneurs de banque centrale du G7.
    DOI: 10.1787/e9726219-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264507906
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
    DOI: 10.1787/e1842f2b-en
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  • 73
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    G20/OECD Roadmap on Developing Countries and International Taxation Update 2023 : OECD Report to the G20 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 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
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Internationale Zusammenarbeit ; Unternehmensbesteuerung ; Welt ; Taxation ; Development
    Abstract: This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries' key international tax priorities, including, in particular, the internationally agreed standards on Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
    DOI: 10.1787/4fc33451-en
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  • 74
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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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  • 75
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264959767
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
    DOI: 10.1787/306bc415-en
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  • 76
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    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 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
    DOI: 10.1787/5449efb4-fr
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  • 77
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    Boosting Social Inclusion in Spain : Improving Pathways and Co-ordination of Services (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264339149 , 9789264330764 , 9789264813779
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 21 x 28cm.
    Keywords: Soziale Integration ; Sozialpolitik ; Spanien ; Social Issues/Migration/Health ; Employment ; Spain
    Abstract: Spain has a high share of the working age population at risk of poverty or social exclusion and a high incidence of child poverty. While Spain has introduced a minimum income at the national level, social inclusion policies are the responsibility of the regions. At present, the coverage of the minimum income remains low and there are many differences in the design and implementation of social inclusion policies across regions, especially as a number of regions do not develop social inclusion strategies. There is also a lack of a multidimensional approach to social inclusion. This report develops options for new inclusion models that address current challenges and help formulate a coherent inclusion strategy. It also sets out a blueprint for developing a monitoring and evaluation framework. The recommendations aim to increase the effectiveness of minimum income policies and strengthen the co-ordination between social services, employment, health and housing.
    DOI: 10.1787/56b604a0-en
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  • 78
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    Assessing and Anticipating Skills for the Green Transition : Unlocking Talent for a Sustainable Future (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264621640 , 9789264982536 , 9789264838819
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Series Statement: Getting Skills Right
    Keywords: Fachkräfte ; Qualifikation ; Nachhaltige Entwicklung ; Bildungspolitik ; Australien ; Österreich ; Frankreich ; Norwegen ; Schweden ; Education ; Employment ; Environment ; Australia ; Austria ; France ; Norway ; Sweden
    Abstract: Policies aimed at reducing the environmental impact of human activities have important consequences for labour markets, jobs, and skills. As employment is shifting towards more sustainable activities, workers are increasingly expected to have skills that support the transition to a greener economy. Assessing and anticipating emerging skill needs is crucial to avoid bottlenecks and sustain the green transition. This report sheds light on existing methods to measure changes in skill demand and supply related to the green transition through an in-depth review of practices in five OECD countries (Australia, Austria, France, Norway and Sweden). It also identifies best practice on how to feed information on changing skill needs into policies, notably in the areas of employment, career guidance, education and adult learning.
    DOI: 10.1787/28fa0bb5-en
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  • 79
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    Building a Skilled Cyber Security Workforce in Five Countries : Insights from Australia, Canada, New Zealand, United Kingdom, and United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264338395 , 9789264475915 , 9789264854055
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: IT-Sicherheit ; IT-Berufe ; Bildungspolitik ; Technologiepolitik ; Australien ; Kanada ; Neuseeland ; Großbritannien ; USA ; Employment ; Science and Technology ; Australia ; Canada ; New Zealand ; United Kingdom ; United States
    Abstract: As societies become increasingly digital, cyber security has become a priority for individuals, companies and nations. The number of cyber attacks is exceeding defence capabilities, and one reason for this is the lack of an adequately skilled cyber security workforce. This report analyses the demand for cyber security professionals in Australia, Canada, New Zealand, the United Kingdom and the United States using information contained in online job postings. The analysis looks at recent trends in the demand for workers in different types of cyber security roles, the geographical distribution of cyber security job postings, and the changing skill requirements for professionals in this field. The report also looks at the supply side, zooming in on the landscape of cyber security education and training programmes in England (United Kingdom). It describes the different types of programmes provided in further and higher education, the profile of learners in these programmes and their outcomes. Finally, the report also looks at policies and initiatives adopted in England to make cyber security education and training programmes more accessible and relevant. This report is part of a larger initiative examining the evolution of policies and experiences in the cyber security profession around the world.
    DOI: 10.1787/5fd44e6c-en
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  • 80
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    Policy Options for Labour Market Challenges in Amsterdam and Other Dutch Cities (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264818453 , 9789264640603 , 9789264375765
    Language: English
    Pages: 1 Online-Ressource (151 p.) , 21 x 28cm.
    Series Statement: OECD Reviews on Local Job Creation
    Keywords: Städtischer Arbeitsmarkt ; Arbeitsmarkt ; Arbeitsmarktpolitik ; Amsterdam ; Niederlande ; Employment ; Governance ; Urban, Rural and Regional Development ; Industry and Services ; Netherlands
    Abstract: Labour markets across the Netherlands recovered quickly from the COVID-19 shock and Dutch cities are now facing an unprecedented level of labour market tightness. The high demand for workers presents a unique opportunity for Dutch municipalities to find pathways into employment for those with the lowest labour market attachment and alleviate the pressure faced by local employers that struggle to find suitable workers. Supporting the diverse population in Dutch cities in finding their way into the labour market requires the efficient use of existing labour market instruments, advancing innovative methods of skills-based job matching and improving the cooperation between national, regional and local labour market institutions. This OECD report analyses current and future bottlenecks that could hamper the effective provision of local labour market services. It highlights policy options for strengthening the capacity of municipalities to support different population groups in making the transition from social welfare recipients to workers.
    DOI: 10.1787/181c0fff-en
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    Micro-credentials for lifelong learning and employability : Uses and possibilities (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.66
    Keywords: Bildungsabschluss ; Bildungspolitik ; Weiterbildung ; Lebenslanges Lernen ; Education ; Employment
    Abstract: Micro-credentials are increasingly prominent in discussions around education, training and labour market policy. Policymakers, educators and trainers across the world envision micro-credentials to be an innovation with a multitude of potential uses and benefits – a sort of all-purpose solution for the problems confronting education, training and labour market systems – and some have begun to integrate them into existing practice and policy frameworks. However, evidence on the value and impact of micro-credentials remains scarce, limiting commitment on the part of stakeholders. This paper examines what is known about both the potential and limitations of micro-credentials with respect to enhancing learners’ labour market participation and outcomes, widening pathways from upper secondary to higher education, improving completion of higher education, and promoting social inclusion among disadvantaged learners.
    DOI: 10.1787/9c4b7b68-en
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    Policy Guide on Legal Frameworks for the Social and Solidarity Economy (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264380394 , 9789264906037 , 9789264741188
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Series Statement: Local Economic and Employment Development (LEED)
    Keywords: Employment ; Urban, Rural and Regional Development
    Abstract: The Policy Guide on Legal Frameworks for the Social and Solidarity Economy aims to support countries, regions and cities wishing to use legal frameworks as an appropriate lever to develop conducive social and solidarity economy (SSE) ecosystems. Building on data and information as well as good practice examples from over 33 countries, it provides step-by-step guidance, success factors and "pitfalls to avoid" to help policy makers i) assess why and when legal frameworks for the SSE are needed; ii) select legal options and involve stakeholders; iii) evaluate the performance of laws, and, iv) foster international peer learning on this topic. The guide also capitalises on learnings from the scoping paper on Legal frameworks for the social and solidarity economy, prepared as part of the OECD Global Action “Promoting Social and Solidarity Economy Ecosystems”, funded by the European Union’s Foreign Partnership Instrument and Designing Legal Frameworks for Social Enterprises: Practical Guidance for Policy Makers.
    DOI: 10.1787/9c228f62-en
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  • 83
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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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  • 84
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    Handbook on Measuring Digital Platform Employment and Work (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264762978 , 9789264518902 , 9789264791183
    Language: English
    Pages: 1 Online-Ressource (142 p.) , 21 x 28cm.
    Keywords: Gig Economy ; Atypische Beschäftigung ; Digitale Plattform ; Messung ; Welt ; Employment ; Handbuch
    Abstract: National Statistical Offices face a growing policy demand for better statistics on digital platform employment and work. New statistical definitions are needed to avoid undercounting the number of people involved in these jobs. In addition, new sources of data, including non-official ones, may be needed to meet the statistical challenges of measuring digital platform employment and work. The OECD, the International Labour Organisation and the European Commission have joined forces to produce this Handbook on Measuring Digital Platform Employment and Work, which assesses measurement options and provides first recommendations on these issues. The Handbook first proposes a general definition of digital platform work and a conceptual framework that helps identify the key features of digital platform employment and work, which statisticians should bear in mind when designing their research objectives and operational protocol. The Handbook then reviews the main statistical vehicles used for measuring digital platform employment, and discusses previous statistical initiatives by National Statistical Offices through the lens of its conceptual framework.
    DOI: 10.1787/0ddcac3b-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613348
    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 ; Nicaragua ; Taxation ; Nicaragua
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
    DOI: 10.1787/5caa2288-en
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  • 86
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    Examen par les pairs de l’échange automatique de renseignements sur les comptes financiers 2022 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Language: French
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    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 160 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. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
    DOI: 10.1787/a0cbc79d-fr
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  • 87
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    Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
    DOI: 10.1787/e6b55d8e-fr
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  • 88
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    Benefit Reforms for Inclusive Societies in the United States : Income Security During Joblessness (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264622173 , 9789264626126 , 9789264859616
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Arbeitslosigkeit ; Öffentliche Sozialleistungen ; Arbeitslosenversicherung ; USA ; Employment ; Social Issues/Migration/Health ; United States
    Abstract: Protecting people, rather than specific jobs, plays a key role in promoting labour-market inclusiveness and dynamism. Effective unemployment benefits reduce inequality, and facilitate a good match between workers’ skills and job requirements. They are a crucial policy lever for adapting to the major societal, technological and environmental transitions of our time. This report on the United States is the second of a number of OECD country reviews of income support policies. Each report analyses key policy challenges, discusses recent reform initiatives, and identifies good practices from other OECD countries. The report examines the reach and generosity of unemployment insurance and other income support for working age households, with a special focus on disadvantaged labour market groups. What are key gaps in benefit receipt between wage- and salaried employees and non-standard workers (part-time workers, those on temporary contracts, and self-employed workers including own-account workers)? What factors, including race/ethnicity and gender, drive non-entitlement to unemployment compensation? The report examines these questions, considers the impact of recent extensions to the unemployment insurance programme in response to the COVID pandemic, and outlines policy directions for strengthening out-of-work support.
    DOI: 10.1787/32d8f005-en
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  • 89
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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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  • 90
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    Strengthening the attractiveness of the public service in France : Towards a territorial approach (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.28
    Parallel Title: Parallele Sprachausgabe Renforcer l'attractivité de la fonction publique en France : Vers une approche territoriale
    Keywords: Öffentlicher Dienst ; Personalmarketing ; Frankreich ; Employment ; Governance ; France
    Abstract: A growing number of OECD countries are facing the challenge of making their public service more attractive, even as public policy management becomes increasingly complex and requires new skills. This paper seeks to identify the attractiveness factors of the public service in the French regions and across the member countries of the European Union, particularly within a context of major trends in public employment that are constantly changing. The first section aims to shed light on the attractiveness of the French public service in French regions, through a mostly qualitative focus on four regions (Grand Est, Hauts-de-France, Île-de-France, Normandy). These regions are facing, in whole or in part, difficulties in attracting, recruiting, and retaining their public employees. The second section, in addition to a better understanding of the major trends affecting public employment across the European Union and OECD member countries and the implications for the Human Resources (HR) function, explores the measures implemented by other administrations in OECD member countries as well as the private sector to develop or adapt their human resources policies in order to better plan attractiveness efforts.
    DOI: 10.1787/ab9ebe85-en
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  • 91
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    Reporting Gender Pay Gaps in OECD Countries : Guidance for Pay Transparency Implementation, Monitoring and Reform (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264658837 , 9789264801479 , 9789264989030
    Language: English
    Pages: 1 Online-Ressource (206 p.) , 21 x 28cm.
    Series Statement: Gender Equality at Work
    Keywords: Lohnstruktur ; OECD-Staaten ; Employment ; Social Issues/Migration/Health
    Abstract: Pay transparency policies are gaining momentum throughout the OECD. Over half of OECD countries require private sector firms to report their gender pay gap statistics regularly to stakeholders like employees, employee representatives, the government, and/or the public. Gender pay gap reporting, equal pay audits and other pay transparency policies help advance gender equality at the workplace, as these measures present up-to-date information on a firm’s gender pay gap, encourage employers to offer equal pay for work of equal value, and give individual workers and their representatives valuable insights to fight for pay equity. This report presents the most thorough stocktaking to date of gender pay gap reporting policies and evaluations across OECD countries, and offers guidance to countries interested in introducing, reforming and monitoring their pay transparency systems to promote equal pay for women and men.
    DOI: 10.1787/ea13aa68-en
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  • 92
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    Public Employment and Management 2023 : Towards a More Flexible Public Service (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264733046 , 9789264489981 , 9789264377912
    Language: English
    Pages: 1 Online-Ressource (121 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Emploi et gestion publics 2023 : Vers une fonction publique plus flexible
    Keywords: Öffentlicher Dienst ; Personalmanagement ; Öffentlicher Sektor ; Nonprofit-Management ; OECD-Staaten ; Employment ; Governance
    Abstract: This is the second edition of a regular publication on public employment and management issues. This edition explores the theme of flexibility in the public service workforce through the angles of workforce mobility, learning and development, and flexible working arrangements. It presents comparative data and analysis as well as country-specific case studies to help governments design and embed greater flexibility. This report also features a synthesis of the OECD review of public service leadership and capability in the Brazilian Federal Public Service. Taken together, the insights of this edition can help guide and shape flexible work practices for a high-performing public service.
    DOI: 10.1787/5b378e11-en
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    Benefit Reforms for Inclusive Societies in Korea : Income Security During Joblessness (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920347 , 9789264857650 , 9789264868526
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Keywords: Arbeitslosigkeit ; Arbeitslosenversicherung ; Öffentliche Sozialleistungen ; Arbeitsmarktintegration ; Südkorea ; Employment ; Social Issues/Migration/Health ; Korea, Republic of
    Abstract: Protecting people, rather than specific jobs, plays a key role in promoting labour-market inclusiveness and dynamism. Effective unemployment benefits reduce inequality, and raise productivity by facilitating a good match between workers’ skills and job requirements. They are a crucial policy lever for adapting to the major societal, technological and environmental transitions of our time. This report is the first of a number of OECD country reviews of income support policies. Each report analyses key policy challenges, discusses recent reform initiatives, and identifies good practices from other OECD countries. This report on Korea focuses on avenues for strengthening benefit coverage, income security and re-employment in the context of a “dual” labour market with large parts of the workforce in short-duration, non-standard or informal employment. It welcomes Korea’s recent reforms towards more accessible jobseeker support, and points to priorities for additional policy action to make income and employment support more effective and inclusive.
    DOI: 10.1787/96b7fd64-en
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  • 94
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    Integrating local services for individuals in vulnerable situations (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/08
    Keywords: Employment ; Social Issues/Migration/Health ; Urban, Rural and Regional Development
    Abstract: Governments at all levels are looking for new and innovative ways to include individuals in vulnerable situations such as youth, migrants, persons with disabilities and families facing multiple challenges, in the labour market and in society more generally. This paper explores integration of employment services with other services (e.g. social, health and housing) at the local level as one promising way for governments to provide more effective support that is holistic and person-centred and be more efficient in public spending. The paper analyses different forms of local service integration, the possible benefits, and the particular roles subnational governments can play in service integration reforms – ranging from national public employment service-led reforms to more locally driven reforms. The paper also analyses the barriers to service integration and proposes future work to strengthen local service integration.
    DOI: 10.1787/1596644b-en
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  • 95
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    Agir ensemble pour l’égalité des genres (version abrégée) : Quelles priorités ? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264729100 , 9789264702035 , 9789264942424
    Language: French
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Joining Forces for Gender Equality: What is Holding us Back?
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health
    Abstract: Des inégalités sociales et économiques persistent entre les genres dans les pays de l’OCDE. Les femmes jeunes atteignent souvent un niveau d’études supérieur à celui de leurs homologues masculins, mais restent sous-représentées dans les secteurs offrant les rémunérations les plus élevées. Les femmes consacrent plus de temps au travail non rémunéré, sont fortement pénalisées lorsqu’elles ont des enfants, se heurtent à des obstacles en matière d’entrepreneuriat, et ont globalement de moins bons résultats sur le marché du travail. Elles sont aussi sous-représentées en politique et aux postes de direction dans le secteur public. On retrouve ces caractéristiques dans de nombreux domaines d’action et secteurs économiques (du commerce international à l’aide au développement en passant par l’énergie et l’environnement) où les questions de genre sont peu prises en compte dans l’action publique. La violence à l’encontre des femmes, expression la plus abominable des inégalités entre les genres, reste un enjeu de portée mondiale. Cette publication analyse les évolutions et les mesures en faveur de l’égalité des genres, comme la prise en compte de la dimension du genre dans les politiques et les budgets, les réformes visant à accroître la participation des pères aux congés parentaux et à la garde des enfants, les initiatives en faveur de la transparence salariale pour lutter contre les inégalités de rémunération entre les genres, ou les systèmes de lutte contre les violences basées sur le genre. Elle vise à élargir la vision de l’égalité entre les genres, afin d’inclure l’investissement direct étranger, l’énergie nucléaire et les transports. Faire progresser l’égalité entre les genres n’est pas seulement un impératif moral : en cette période marquée par un vieillissement démographique rapide, des taux de fécondité en berne et des crises qui se multiplient, les actions dans ce domaine contribueront à favoriser une croissance économique et une cohésion sociale plus respectueuses de l’égalité des genres à l’avenir. Il s’agit d’une version abrégée de la publication d’origine, composée du résumé et du chapitre 1 intitulé Mettre l’égalité des genres au cœur de toutes les politiques publiques, qui est le chapitre de synthèse.
    DOI: 10.1787/6a24b253-fr
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  • 96
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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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  • 97
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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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  • 98
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    The Impact of R&D tax incentives : Results from the OECD microBeRD+ project (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.159
    Keywords: Taxation ; Science and Technology ; Governance
    Abstract: This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
    DOI: 10.1787/1937ac6b-en
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  • 99
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    Methodological Guidelines for Environmentally Related Tax Revenue Accounts (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264556300 , 9789264882157 , 9789264848115
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Keywords: Steuereinnahmen ; Ökosteuer ; Umweltökonomische Gesamtrechnung ; OECD-Staaten ; Taxation ; Environment
    Abstract: This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond.
    DOI: 10.1787/d752d120-en
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  • 100
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    Igualdad de género en Colombia : Hacia una mejor distribución del trabajo remunerado y no remunerado (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264837454 , 9789264774612 , 9789264485853
    Language: Spanish
    Pages: 1 Online-Ressource (94 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Gender Equality in Colombia: Towards a Better Sharing of Paid and Unpaid Work
    Keywords: Social Issues/Migration/Health ; Employment ; Colombia
    Abstract: El informe de la OCDE Igualdad de género en Colombia: Hacia una mejor distribución del trabajo remunerado y no remunerado es el tercer informe de una colección de informes que tiene como foco los países de América Latina y el Caribe, y forma parte de la serie Igualdad de género en el trabajo. El informe compara las brechas de género en los resultados laborales y educativos en Colombia con otros países OCDE y de la región. El informe presta particular atención a la distribución desigual del trabajo no remunerado y la carga adicional que esto implica para las mujeres Así mismo, investiga cómo las políticas y programas en Colombia pueden hacer que esta distribución sea más equitativa. La primera parte del informe examina la evidencia sobre las brechas de género y sus causas, incluyendo el papel que juegan los estereotipos de género. La segunda parte desarrolla un marco global para abordar estos retos, presentando una amplia gama de opciones para reducir la carga de trabajo no remunerado que recae sobre las mujeres y aumentar los ingresos laborales de las mujeres. Estudios anteriores de la misma colección han analizado las políticas de igualdad de género en Chile (2021) y Perú (2022).
    DOI: 10.1787/82e9b4e2-es
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