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  • OECD  (4,937)
  • Fernández, Rodrigo  (15)
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  • Taxation  (2,680)
  • Social Issues/Migration/Health  (2,316)
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  • 1
    Language: English
    Pages: 1 Online-Ressource (17 p.) , 21 x 28cm.
    Series Statement: OECD Policy Insights on Well-being, Inclusion and Equal Opportunity no.15
    Parallel Title: Parallele Sprachausgabe Agir pour l’égalité des chances : Explorer les opinions sur les mesures à prendre pour lutter contre les inégalités
    Keywords: Social Issues/Migration/Health
    Abstract: This Policy Insights draws on data collected as part of the Opportunities module in the 2022 OECD Risk that Matters survey and explores public preferences for policies and measures aimed at reducing inequality and enhancing opportunities for all. The analysis reveals that, despite shared concern over inequalities and limited opportunities, opinions on solutions differ. Across the OECD countries surveyed, there is strong support for policies aimed at fostering equal opportunities and limiting market disparities. On the contrary, redistributive measures receive a milder level of support. A large majority of respondents also believe that the private sector can play a significant role by paying fair wages, addressing wage inequalities, creating jobs in the country and by investing in their workforce. This is the last Policy Insights of a three-part series on Measuring Opportunities: The Role of Public Perceptions.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264605626
    Language: Danish
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Denmark: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Denmark
    Abstract: Denne profil giver et kortfattet og politisk fokuseret overblik over sundhedstilstanden og sundhedssystemet i Danmark, som en del af den bredere serie af nationale sundhedsprofiler fra initiativet State of Health in the EU. Den præsenterer en kortfattet analyse, der omfatter følgende nøgleaspekter: den aktuelle sundhedstilstand i Danmark; sundhedsdeterminanterne med fokus på adfærdsmæssige risikofaktorer; organiseringen af det danske sundhedssystem; og en evaluering af sundhedssystemets effektivitet, tilgængelighed og modstandsdygtighed. Desuden præsenterer 2023-udgaven et tematisk afsnit om mental sundhed og tilknyttede tjenester i Danmark. Denne profil er udarbejdet i samarbejde mellem OECD og European Observatory on Health Systems and Policies, i samarbejde med Europa-Kommissionen.
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  • 3
    ISBN: 9789264996526 , 9789264451674 , 9789264920927
    Language: English
    Pages: 1 Online-Ressource (183 p.) , 21 x 28cm.
    Keywords: Budgetinzidenz ; Kanada ; Frankreich ; Irland ; Italien ; Südkorea ; Niederlande ; Neuseeland ; Schweden ; Social Issues/Migration/Health ; Economics ; Governance
    Abstract: In many countries, public expenditure, including transfers, plays a major role in reducing income inequality. The report reviews the various ways that budgeting can be used to this end. A first includes taking a broad approach to results-based budgeting, taking social and distributional goals into consideration. A second relies on integrating distributional impact analysis directly into the budget process. The report discusses the concrete experience of eight OECD countries in this area, analysing how they are integrating distributional impact assessment in spending and budgeting decisions. Finally, it discusses the tools, frameworks and data that are needed to take distributional considerations into account as part of evidence-informed policy making.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264321717
    Language: Slovenian
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Slovenia: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Slovenia
    Abstract: Ta profil je del širše serije zdravstvenih profilov držav v okviru pobude Stanje zdravja v EU in vsebuje jedrnat in politično usmerjen pregled zdravstvenega stanja in sistema zdravstvenega varstva v Sloveniji. Predstavlja jedrnato analizo, ki zajema naslednje ključne vidike: trenutno zdravstveno stanje v Sloveniji, determinante zdravja s poudarkom na vedenjskih dejavnikih tveganja, organizacijo slovenskega zdravstvenega sistema ter oceno učinkovitosti, dostopnosti in odpornosti zdravstvenega sistema. Poleg tega je v izdaji za leto 2023 predstavljeno tematsko poglavje o stanju duševnega zdravja in z njim povezanih storitev v Sloveniji. Ta profil je rezultat sodelovanja OECD in Evropskega observatorija za zdravstvene sisteme in politike, ki je bil izveden v sodelovanju z Evropsko komisijo.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.89
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Early childhood education and care (ECEC) staff are central to promoting young children’s development, learning and well-being. Novice staff, defined as staff with up to three years of experience, account for 27% of staff in TALIS Starting Strong 2018. Novice staff are generally less educated than experienced staff in terms of the level of educational attainment and education or training with a focus specifically on working with children. More novice staff than experienced staff report a strong need for additional professional development in several areas, including “classroom/playgroup/group management” and “working with parents or families”. Policy approaches to support novice staff in ECEC can include ensuring that initial education prepares novice staff for their jobs by providing relevant knowledge specifically on working with children, supporting novice staff to engage in ongoing professional development, and clarifying how novice staff can progress professionally.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264651678
    Language: Estonian
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Estonia: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Estonia
    Abstract: Käesolev profiil annab lühida ja poliitikakeskse ülevaate Eesti rahvastiku tervisest ja Eesti tervishoiusüsteemist, osana laiemast "Tervise olukord ELis" riikide terviseprofiilide sarjast. Selles esitatakse kokkuvõtlik analüüs, mis hõlmab järgmisi põhiaspekte: rahvastiku tervise olukord Eestis; tervisemõjurid, keskendudes käitumuslikele riskiteguritele; Eesti tervishoiusüsteemi korraldus; ning hinnang tervishoiusüsteemi tõhususele, kättesaadavusele ja säilenõtkusele. Lisaks esitatakse 2023. aasta väljaandes temaatiline osa vaimse tervise ja sellega seotud teenuste olukorra kohta Eestis. See profiil on OECD ja Euroopa tervishoiusüsteemide ja -poliitika vaatluskeskuse koostööprojekt, valminud koostööna Euroopa Komisjoniga.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264944329 , 9789264653399 , 9789264507401
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Parallele Sprachausgabe Repenser l'évaluation de la performance des systèmes de santé : Un cadre renouvelé
    Keywords: Gesundheitswesen ; Performance-Messung ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Health systems are under intense pressure to adapt to evolving needs and megatrends driven by population ageing, digitalisation, and climate change. They also need to be better prepared to withstand sudden, large-scale shocks such as pandemics, financial crises, natural disasters, or cyberattacks. This shifting policy context and emerging challenges called for a revision in how OECD countries assess health system performance, to help ensure that health systems meet people’s health needs and preferences while providing quality healthcare for all. This document presents the OECD’s renewed health system performance assessment framework. It incorporates new performance dimensions, notably people-centredness, resilience, and environmental sustainability, and places increased emphasis on addressing inequalities, including those related to gender. This framework expands on existing OECD efforts in these domains and integrates the most recent advancements in health system performance assessment. By offering common definitions and fostering a shared understanding among policy makers, stakeholders and organisations, the updated framework will enhance international collaboration. Furthermore, it lays the foundation for developing future indicators, facilitating data collection, policy analysis, and the integration of knowledge.
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  • 8
    ISBN: 9789264920422 , 9789264622180 , 9789264499607
    Language: Italian
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Fin dalla sua approvazione nel 2014, lo Standard Internazionale per lo scambio automatico di informazioni a fini fiscali è stato attuato dalle giurisdizioni e dalle istituzioni finanziarie di tutto il mondo. Alla luce dell'esperienza acquisita e della crescente digitalizzazione dei mercati finanziari, è stata eseguita una revisione approfondita dello Standard. Di conseguenza, la presente pubblicazione comprende il Quadro per la comunicazione di informazioni in materia di cripto-attività (CARF) nonché le modifiche dello standard comune di comunicazione di informazioni (CRS), insieme ai relativi Commentari e ai quadri di riferimento per lo scambio di informazioni, quali approvati dal Comitato per gli Affari fiscali dell'OCSE, che ora costituiscono collettivamente gli standard internazionali per lo scambio automatico di informazioni a fini fiscali. Il CARF prevede lo scambio automatico di informazioni fiscalmente pertinenti sulle cripto-attività ed è stato sviluppato per far fronte ai rapidi processi di sviluppo e crescita del mercato in tale ambito e per garantire che i recenti progressi in termini di trasparenza fiscale su scala mondiale non siano gradualmente compromessi. Il CRS è stato modificato affinché taluni strumenti di moneta elettronica e le valute digitali della banca centrale rientrino nell'ambito di applicazione dello stesso. Sono state inoltre apportate modifiche per garantire che gli investimenti indiretti in cripto-attività tramite strumenti derivati e veicoli di investimento siano ora contemplati dal CRS. Sono state altresì apportate modifiche per rafforzare gli obblighi di adeguata verifica in materia fiscale e di comunicazione e per prevedere un'esclusione per le organizzazioni che siano effettivamente senza scopo di lucro. La presente pubblicazione include altresì la Raccomandazione dell'OCSE relativa agli Standard internazionali per lo scambio automatico di informazioni a fini fiscali, che comprende sia il CARF che il CRS emendato.
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  • 9
    ISBN: 9789264734746 , 9789264550469 , 9789264645691
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2023 Update
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 170 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Ce rapport présente les dernières conclusions des examens par les pairs des cadres juridiques mis en place par les juridictions pour mettre en œuvre la norme EAR. Il complète les évaluations des cadres juridiques et les premiers examens de l'efficacité de leur mise en œuvre dans la pratique publiés en 2022, pour une centaine de juridictions qui ont été les premières à s'engager à débuter l'EAR. Il contient également les résultats des premiers examens par les pairs du Forum mondial concernant l'efficacité de la mise en œuvre de la norme par les juridictions commençant les échanges en 2019.
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  • 10
    Language: French
    Pages: 1 Online-Ressource (21 p.) , 21 x 28cm.
    Series Statement: Les synthèses de l’OCDE sur le bien-être, l’inclusion et l’égalité des chances no.15
    Parallel Title: Parallele Sprachausgabe Enhancing opportunities by design: Exploring people's views of what should be done to fight inequality
    Keywords: Social Issues/Migration/Health
    Abstract: La présente synthèse, qui s’appuie sur les données du module sur l’égalité des chances de l’enquête de l’OCDE de 2022 Des risques qui comptent, explore les préférences des individus en faveur de politiques et d'actions visant à réduire les inégalités et à améliorer les opportunités individuelles. L'analyse révèle qu'en dépit de préoccupations largement partagées en matière d'inégalités et d’égalités des chances, les opinions divergent quant aux solutions à apporter. Dans l’ensemble des pays de l’OCDE où l’enquête a été menée, les politiques visant à favoriser l'égalité des chances et à limiter les disparités du marché bénéficient d'un large soutien. En revanche, les mesures de redistributions suscitent une adhésion plus modérée. Par ailleurs, une grande majorité des répondants estiment que le secteur privé peut jouer un rôle important en proposant des salaires équitables, en luttant contre les inégalités de rémunération, en créant des emplois dans le pays et en investissant dans la main-d’œuvre. Cette synthèse est la dernière d’une série de trois sur le thème Mesurer l’égalité des chances : le rôle de l’opinion publique.
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  • 11
    ISBN: 9789264666023
    Language: Ukrainian
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Lutte contre la délinquance fiscale ‒ les dix principes mondiaux, deuxième édition
    Parallel Title: Parallele Sprachausgabe Fighting Tax Crime – The Ten Global Principles, Second Edition
    Parallel Title: Parallele Sprachausgabe Lucha contra los delitos fiscales – Los diez Principios Globales (Segunda Edición)
    Keywords: Governance ; Taxation
    Abstract: Вперше опублікований у 2017 році, посібник "Боротьба з податковими злочинами: Десять глобальних принципів" став першим всеохоплюючим документом у сфері боротьби з податковими злочинами. У ньому викладено десять основних принципів, що охоплюють правові, інституційні, адміністративні та оперативні аспекти, необхідні для створення дієвої та ефективної системи виявлення, розслідування та судового переслідування податкових злочинів, яка водночас дозволяє забезпечити дотримання прав обвинувачених платників податків. У другому виданні розглядаються нові виклики, зокрема боротьба з фахівцями, які сприяють податковим і посадовим злочинам, а також акцентується увага на розвитку міжнародного співробітництва у поверненні активів. На основі досвіду юрисдикцій з усіх континентів у звіті також висвітлено успішні справи, пов'язані з неправомірним використанням віртуальних активів, складні розслідування за участю об'єднаних оперативних груп та використання нових технологічних інструментів для боротьби з податковими та іншими фінансовими злочинами. Десять глобальних принципів є важливим елементом Діалогу ОЕСР в Осло — загальнодержавного підходу до боротьби з податковими злочинами та незаконними фінансовими потоками. До другого видання включено 33 звіти по країнах, в яких детально описуються національні системи боротьби з податковими злочинами, а також прогрес, якого досягли країни у впровадженні Десяти глобальних принципів. Ці звіти доступні окремо онлайн.
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  • 12
    ISBN: 9789264483118 , 9789264620575 , 9789264836396
    Language: French
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 5 du Projet BEPS, les membres du Cadre inclusif OCDE/G20 sur l'érosion de la base et le transfert de bénéfices (BEPS) se sont engagés à lutter contre les pratiques fiscales dommageables en mettant l'accent sur l'amélioration de la transparence. Le standard minimum de l’Action 5 comprend la transparence par voie de l'échange spontané obligatoire de renseignements pertinents sur les décisions spécifiques aux contribuables. L'échange de renseignements sur les décisions fiscales est un outil essentiel pour améliorer l'accès des administrations fiscales aux informations pertinentes pour évaluer la situation fiscale de leurs entreprises contribuables et pour lutter efficacement contre l'évasion fiscale et autres risques liés au BEPS. Plus de 140 pays et juridictions participent au Cadre inclusif sur le BEPS et prennent part au processus d'examen par les pairs pour évaluer leur conformité au cadre de transparence. Des termes de référence spécifiques et une méthodologie ont été convenues pour les examens par les pairs, axant l'évaluation sur cinq éléments clés : le processus de collecte d'informations, l'échange de renseignements, la confidentialité des informations reçues, les statistiques sur les échanges de décisions et la transparence sur certains aspects des régimes de propriété intellectuelle. Ce rapport reflète les résultats du septième examen annuelle par les pairs de la mise en œuvre du standard minimum de l'Action 5. Le présent recueil inclut les versions en français des rapports d’examen du Bénin, du Burkina, du Congo, de la France, de Gabon, du Maroc, de la République démocratique du Congo et du Sénégal.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: French
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: Les synthèses de l’OCDE sur le bien-être, l’inclusion et l’égalité des chances no.9
    Parallel Title: Parallele Sprachausgabe Unpacking public and private efforts on just transition
    Keywords: Environment ; Social Issues/Migration/Health
    Abstract: De plus en plus, l’accent est mis sur les risques auxquels les individus, les entreprises et les pouvoirs publics sont confrontés (qui, par exemple, affectent leur bien-être ainsi que leurs conditions matérielles ou leur situation financière fondamentale) et sur les dommages qui se manifestent. On constate néanmoins une certaine hétérogénéité dans la manière dont les pays et les entreprises structurent et déploient leurs efforts, négligeant parfois de fixer des objectifs communs ou harmonisés ou d’établir des indicateurs cohérents permettant d’évaluer leur impact sur l’environnement et la société. L’établissement d’une sémantique commune sur le concept de transition juste et une solide compréhension de ses activités par les pouvoirs publics et les entreprises permettraient d'évaluer l'ampleur du problème. Cette synthèse donne un aperçu de certaines pratiques positives afin d'encourager d'autres à se lancer et fournit un point de référence pour mesurer les actions futures.
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  • 14
    ISBN: 9789264604582
    Language: French
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Luxembourg: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Luxembourg
    Abstract: Ce profil fournit un aperçu concis de l'état de santé et du système de santé au Luxembourg, dans le cadre de la série des profils de santé par pays de l'initiative sur l'état de santé dans l'UE. Il présente une analyse succincte de l'état de santé de la population au Luxembourg ; les déterminants de la santé, en mettant l'accent sur les facteurs de risque comportementaux ; l'organisation du système de santé luxembourgeois ; et une évaluation de l'efficacité, l'accessibilité et la résilience du système de santé. L'édition 2023 présente aussi une section thématique sur la santé mentale au Luxembourg. Ce profil est le fruit d'une collaboration entre l'OCDE et l'Observatoire européen des systèmes et des politiques de santé, en coopération avec la Commission Européenne.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264793422 , 9789264940079 , 9789264402904
    Language: French
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: Études de l'OCDE sur les politiques de santé
    Parallel Title: Parallele Sprachausgabe Rethinking Health System Performance Assessment: A Renewed Framework
    Keywords: Social Issues/Migration/Health
    Abstract: Les systèmes de santé sont soumis à de fortes pressions pour s'adapter à l'évolution des besoins ainsi qu’aux grandes tendances induites par le vieillissement de la population, la transition numérique et le changement climatique. Ils doivent également être mieux préparés à répondre aux chocs soudains et de grande ampleur tels que ceux générés par les pandémies, les crises financières, les catastrophes naturelles ou les cyberattaques. Cette évolution du contexte politique et ces défis nouveaux appellent à revoir la manière dont les pays de l'OCDE évaluent la performance des systèmes de santé afin de leur permettre de répondre aux besoins et aux préférences des citoyens en matière de santé, tout en fournissant des soins de qualité pour tous. Ce document présente le nouveau cadre d'évaluation de la performance des systèmes de santé de l'OCDE. Il intègre de nouvelles dimensions de la performance, notamment la question des soins centrés sur la personne, la résilience et le développement durable, et met davantage l'accent sur la lutte contre les inégalités, y compris celles liées au genre. Ce cadre s'appuie sur les efforts déjà déployés par l'OCDE dans ces domaines et intègre les avancées les plus récentes en matière d'évaluation de la performance des systèmes de santé. En proposant des définitions communes et en favorisant une compréhension partagée entre décideurs, parties prenantes et organisations, le cadre renouvelé facilitera la collaboration internationale. En outre, il permettra l'élaboration de futurs indicateurs, facilitera la collecte de données, l'analyse des politiques et l'intégration des savoirs.
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  • 16
    ISBN: 9789264913097 , 9789264394872 , 9789264379046
    Language: English
    Pages: 1 Online-Ressource (207 p.) , 21 x 28cm.
    Keywords: Gesundheitsfinanzierung ; Gesundheitskosten ; Gesundheitswesen ; Finanzpolitik ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Finding sufficient funds to pay for more resilient health systems is challenging in the current economic context. COVID-19 has shown the need for additional targeted spending on public health interventions, the digital transformation of health systems, and bolstering the health workforce. Rising incomes, technological innovation and changing demographics put further upward pressure on health spending. This could result in health spending reaching 11.8% of GDP across OECD counties by 2040. This publication explores the policy options to finance more resilient health systems whilst maintaining fiscal sustainability. It finds that the scale of the additional health financing needs requires ambitious and transformative policy changes. Robust actions to encourage healthier populations and policies to reduce ineffective spending can put future health expenditure on a far gentler upward trajectory. These would enable spending to reach a more sustainable 10.6% of GDP in 2040. Better budgetary governance is critical. It improves how public funds for health are determined, executed and evaluated. Therefore, a focus of this report is on how good budgeting practices can increase the efficiency of current public spending, and also enable more ambitious policy changes in the medium to longer-term. Findings of this report are targeted at health and finance policy makers, with improved dialogue between health and finance ministries especially important when governments are operating in a constrained fiscal setting.
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  • 17
    ISBN: 9789264769946
    Language: Polish
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Poland: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Poland
    Abstract: Niniejszy profil stanowi zwięzły i ukierunkowany na politykę przegląd stanu zdrowia i systemu opieki zdrowotnej w Polsce, będący częścią szerszej serii krajowych profili zdrowotnych w ramach inicjatywy State of Health in the EU. Przedstawiono w nim zwięzłą analizę obejmującą następujące kluczowe aspekty: obecny stan zdrowia w Polsce; uwarunkowania zdrowia, ze szczególnym uwzględnieniem behawioralnych czynników ryzyka; organizację polskiego systemu opieki zdrowotnej; oraz ocenę skuteczności, dostępności i odporności systemu opieki zdrowotnej. Ponadto edycja 2023 zawiera sekcję tematyczną dotyczącą stanu zdrowia psychicznego i powiązanych z nim usług w Polsce. Niniejszy profil jest wspólnym wysiłkiem OECD i Europejskiego Obserwatorium Polityki i Systemów Opieki Zdrowotnej, realizowanym we współpracy z Komisją Europejską.
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  • 18
    ISBN: 9789264343115 , 9789264396784 , 9789264782051
    Language: English
    Pages: 1 Online-Ressource (203 p.) , 21 x 28cm.
    Keywords: Privater Konsum ; Sparen ; Privater Haushalt ; Volkswirtschaftliche Gesamtrechnung ; Einkommensverteilung ; OECD-Staaten ; Social Issues/Migration/Health ; Economics
    Abstract: This publication presents guidance for the compilation of distributional results on household income, consumption and saving consistent with national accounts totals. These results are a key input for evidence-based policies targeting inequality and fostering inclusive growth, providing insights into key dimensions of material well-being across household groups. The results complement existing inequality measures by including elements that are often lacking from micro statistics and by providing inequality measures consistent with macroeconomic aggregates, broadening the scope for analyses, while also capturing households and transactions that are typically underrepresented in micro data. Moreover, while the estimates do require a number of statistical choices and assumptions, they have a high degree of international comparability because of the common methodology and their alignment to national accounts results. The handbook provides an overview of the conceptual framework underlying the distributional results and discusses various aspects in relation to the compilation and presentation of the distributional results. It aims to assist compilers in deriving high-quality distributional results and to provide users with more insights into the main benefits of these results as well as into the way that the results have been derived.
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  • 19
    Language: French
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Series Statement: Les synthèses de l’OCDE sur le bien-être, l’inclusion et l’égalité des chances no.3
    Parallel Title: Parallele Sprachausgabe Measuring the social performance of firms through the lens of the OECD Well-being Framework
    Keywords: Finance and Investment ; Social Issues/Migration/Health
    Abstract: Cette synthèse présente un cadre conceptuel pour comprendre la performance non financière des entreprises par le prisme du Cadre de mesure du bien-être de l'OCDE. S'appuyant sur les approches existantes pour mesurer la performance sociale, elle propose un cadre et une série d'indicateurs pour ce que l'on peut appeler la « 1ère dimension de la performance sociale ». Il s'agit des résultats en termes de bien-être des parties prenantes qui évoluent au sein du périmètre organisationnel de l'entreprise, à savoir les salariés, et des ressources nécessaires au bien-être futur qui sont générées ou appauvries directement par entreprise elle-même et qui sont utiles à la société dans son ensemble. Il est intéressant de suivre l’évolution des résultats des entreprises dans le domaine social pour les personnes qui souhaitent comprendre les effets concrets des entreprises sur la société, ainsi que pour celles qui visent à maximiser la valeur à long terme de l’entreprise.
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  • 20
    ISBN: 9789264346000 , 9789264654808 , 9789264908574
    Language: French
    Pages: 1 Online-Ressource (333 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du sixième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2023, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264360211 , 9789264478701 , 9789264555631
    Language: French
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Regional Outlook 2023: The Longstanding Geography of Inequalities
    Keywords: Social Issues/Migration/Health ; Urban, Rural and Regional Development
    Abstract: Au cours des deux dernières décennies, les inégalités régionales sont restées importantes et se sont creusées dans de nombreux pays de l'OCDE. L'impact des chocs récents, notamment la pandémie de COVID-19 et la guerre d'agression de la Russie contre l'Ukraine, ainsi que les mégatendances, menacent de creuser ces écarts entre les régions, accentuant ainsi une géographie persistante des inégalités. Ce rapport, Perspectives régionales 2023 – Une géographie persistante des inégalités, apporte des éléments nouveaux sur l'évolution des inégalités entre les régions de l'OCDE dans plusieurs domaines (notamment les revenus et l'accès aux services) au cours des vingt dernières années. Il met en lumière le rôle de la productivité dans la lutte contre les inégalités régionales. Il examine également les coûts des inégalités régionales, qui peuvent affaiblir le tissu économique, social et politique, et conduire à une géographie du mécontentement. En outre, le rapport explore des scénarios prospectifs pour les régions dans le cadre des réflexions en cours visant à préparer l'avenir de la politique de développement régional et à garantir la cohésion sociale. Enfin, il fournit une feuille de route politique pour guider les efforts des gouvernements en vue de réduire les inégalités régionales persistantes, aujourd'hui et à l'avenir.
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  • 22
    ISBN: 9789264680913 , 9789264673472 , 9789264634909
    Language: Spanish
    Pages: 1 Online-Ressource (159 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Facts not Fakes: Tackling Disinformation, Strengthening Information Integrity
    Parallel Title: Parallele Sprachausgabe Les faits sans le faux : Lutter contre la désinformation, renforcer l’intégrité de l’information
    Keywords: Education ; Governance ; Social Issues/Migration/Health ; Development ; Science and Technology
    Abstract: La desinformación tiene consecuencias de gran alcance en muchos ámbitos, desde la salud pública hasta la seguridad nacional de los países. Puede arrojar dudas sobre la veracidad de los hechos, poner en peligro la aplicación de políticas públicas y socavar la confianza de los ciudadanos en la integridad de las instituciones democráticas. Este informe explora cómo responder a estos retos y reforzar la democracia. Presenta una evaluación exhaustiva de las respuestas gubernamentales destinadas a respaldar espacios informativos plurales, basados en hechos y que fomenten una ciudadanía informada. Analiza las interacciones entre distintas dimensiones políticas que fortalecen la integridad del ámbito informativo, al mismo tiempo que aseguran una protección diligente de las libertades fundamentales y los derechos humanos. Igualmente, propone un triple marco de actuación en materia de políticas públicas: mejorar la transparencia, la rendición de cuentas y la pluralidad de las fuentes de información; fomentar la resiliencia social; y actualizar las medidas de gobernanza y las instituciones públicas para ayudar a fortalecer la integridad del espacio informativo.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: French
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: Les synthèses de l’OCDE sur le bien-être, l’inclusion et l’égalité des chances no.14
    Parallel Title: Parallele Sprachausgabe Economic insecurity in Europe and potential policy responses
    Keywords: Social Issues/Migration/Health
    Abstract: Avec les mutations économiques et technologiques enregistrées au cours des dernières décennies, les perspectives économiques individuelles sont aujourd’hui plus incertaines qu’autrefois. La présente synthèse résume les principales conclusions du rapport Un équilibre précaire ? Instabilité des revenus et insécurité économique en Europe, le premier produit par l’Observatoire de l’OCDE sur la mobilité sociale et l’égalité des chances. Ses auteurs ont fait appel à des techniques innovantes pour identifier les catégories de population en situation d’insécurité économique dans les pays européens de l’OCDE – autrement dit celles qui sont les plus exposées et les plus vulnérables à l’instabilité des revenus – et pour déterminer comment l’évolution des revenus et l’insécurité économique influencent les conditions de vie des individus, la mobilité sociale et les inégalités. Il passe également en revue une série de mesures propres à rendre la protection sociale plus réactive afin d’améliorer le soutien apporté à ceux dont les revenus sont instables et étudient des solutions qui permettraient d’aider ceux que l’insécurité économique guette plus particulièrement à constituer des réserves financières.
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  • 24
    ISBN: 9789264410718
    Language: Slovak
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Slovakia: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Slovak Republic
    Abstract: Tento profil poskytuje stručný a politicky zameraný prehľad o zdravotnom stave a systéme zdravotnej starostlivosti na Slovensku, ktorý je súčasťou širšej série zdravotných profilov krajín v rámci iniciatívy Stav zdravia v EÚ. Predstavuje stručnú analýzu zahŕňajúcu tieto kľúčové aspekty: súčasný zdravotný stav na Slovensku, determinanty zdravia so zameraním na rizikové faktory správania, organizáciu slovenského systému zdravotnej starostlivosti a hodnotenie účinnosti, dostupnosti a odolnosti systému zdravotnej starostlivosti. Okrem toho vydanie na rok 2023 prináša tematickú časť o stave duševného zdravia a súvisiacich službách na Slovensku. Tento profil je spoločným dielom OECD a Európskeho strediska pre sledovanie systémov a politík v oblasti zdravotníctva, realizovaným v spolupráci s Európskou komisiou.
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  • 25
    ISBN: 9789264646179
    Language: Croatian
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Croatia: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Croatia
    Abstract: Ovaj profil daje sažet i usmjeren pregled stanja zdravstvenog sustava u Hrvatskoj, kao dio šire serije Zdravstvenih profila zemalja iz projekta Stanje zdravlja u EU. Predstavlja sažetu analizu koja obuhvaća sljedeće ključne aspekte: zdravstveno stanje stanovništva u Hrvatskoj; odrednice zdravlja, s naglaskom na čimbenike rizika u ponašanju; organizacija hrvatskog zdravstvenog sustava; te procjena njegove učinkovitosti, pristupačnosti i otpornosti. Štoviše, izdanje za 2023. godinu predstavlja tematski dio o stanju mentalnog zdravlja i službi za mentalno zdravlje u Hrvatskoj. Ovaj profil je zajednički napor OECD-a i Europskog opservatorija za zdravstveni sustav i politiku, koji se provodi u suradnji s Europskom komisijom.
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  • 26
    ISBN: 9789264365162 , 9789264789692 , 9789264610194
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe On Shaky Ground? Income Instability and Economic Insecurity in Europe
    Keywords: Social Issues/Migration/Health
    Abstract: Les mutations économiques et technologiques des dernières décennies ont rendu les perspectives économiques individuelles plus incertaines. Si les formes d’emploi atypiques et la transformation numérique ont ouvert le champ des possibles, elles ont aussi, comme les grands chocs économiques récents, exposé de nombreuses personnes à une fluctuation de leurs revenus, un phénomène désigné sous le nom « d’instabilité des revenus ». Dans la mesure où la situation professionnelle et personnelle des individus peut changer à plusieurs reprises au cours d’une même année, ce rapport s’appuie sur de nouvelles techniques pour déterminer les personnes les plus exposées à l’instabilité des revenus dans les pays européens de l’OCDE, et étudie les retombées de cette instabilité sur la vie quotidienne, la mobilité sociale et les inégalités. L’instabilité des revenus peut être difficile à gérer pour les personnes qui ne disposent pas des ressources financières nécessaires pour lisser leurs revenus. Dans ce rapport, les personnes qui sont à la fois exposées à l’instabilité des revenus et vulnérables dans ce contexte sont considérées en situation d’insécurité économique. L’insécurité économique touche principalement les personnes qui ont des liens ténus avec le marché du travail et celles qui ne sont pas en situation de profiter des avantages tirés de la transformation numérique. Les personnes exposées au risque d’insécurité économique sont plus susceptibles que les autres d’être inquiètes quant à la possibilité de perdre leur emploi et, comme en attestent d’autres recherches, de connaître des problèmes de santé, de souffrir d’insécurité alimentaire et d’obtenir de mauvais résultats en termes de développement dans l’enfance, autant de freins potentiels à la mobilité sociale. Enfin, le rapport passe en revue une panoplie de mesures conçues pour améliorer la réactivité des systèmes de protection sociale, de sorte à mieux soutenir les personnes aux revenus très instables ; il étudie en outre différentes pistes d’action pour aider les plus exposés au risque d’insécurité économique à se constituer des réserves financières.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264439276
    Language: Czech
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Czechia: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Czechia
    Abstract: Tento profil poskytuje stručný a politicky zaměřený přehled o zdravotním stavu a systému zdravotní péče v Česku, který je součástí širší série zdravotních profilů zemí v rámci iniciativy Stav zdraví v EU. Představuje stručnou analýzu zahrnující následující klíčové aspekty: současný zdravotní stav v Česku, determinanty zdraví se zaměřením na rizikové faktory chování, organizaci českého zdravotnického systému a hodnocení účinnosti, dostupnosti a odolnosti zdravotnického systému. Vydání pro rok 2023 navíc přináší tematickou část věnovanou stavu duševního zdraví a souvisejících služeb v Česku. Tento profil vznikl ve spolupráci OECD a Evropské observatoře zdravotnických systémů a politik ve spolupráci s Evropskou komisí.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264477179
    Language: Swedish
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Sweden: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Sweden
    Abstract: Denna profil ger en kortfattad och policyfokuserad översikt över hälsotillståndet och hälso- och sjukvårdssystemet i Sverige, som en del av den bredare serien av landshälsoprofiler från initiativet State of Health in the EU. Den presenterar en kortfattad analys som omfattar följande viktiga aspekter: det nuvarande hälsotillståndet i Sverige; hälsans bestämningsfaktorer, med fokus på beteendemässiga riskfaktorer; organisationen av det svenska hälso- och sjukvårdssystemet; och en utvärdering av hälso- och sjukvårdssystemets effektivitet, tillgänglighet och resiliens. Dessutom innehåller 2023 års utgåva ett tematiskt avsnitt om läget för psykisk hälsa och tillhörande tjänster i Sverige. Denna profil är ett samarbete mellan OECD och European Observatory on Health Systems and Policies, som genomförs i samarbete med Europeiska kommissionen.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: French
    Pages: 1 Online-Ressource (8 p.) , 21 x 28cm.
    Series Statement: Les synthèses de l’OCDE sur le bien-être, l’inclusion et l’égalité des chances no.8
    Parallel Title: Parallele Sprachausgabe Living wages in practice
    Keywords: Employment ; Social Issues/Migration/Health
    Abstract: Alors que le coût de la vie augmente, que les écarts de salaires s’intensifient et que la pauvreté des travailleurs est un problème généralisé, le concept de salaire vital a connu un regain de popularité. Cette synthèse présente et contextualise le concept de salaire vital. Elle met également en évidence les hypothèses et les critères de mesure clés qui sous-tendent le calcul d'un salaire vital et appelle à plus de clarté et de cohérence dans les méthodologies existantes.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264566026 , 9789264617988 , 9789264865952
    Language: French
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Pillar One - Amount B: Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Dans le cadre de la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie convenue par le Cadre inclusif OCDE/G20 sur le BEPS en octobre 2021, le Montant B prévoit une approche simplifiée et rationalisée de l'application du principe de pleine concurrence aux activités de commercialisation et de distribution de produits de base dans le pays, en mettant particulièrement l'accent sur les besoins des pays à faible capacité. Le contenu du rapport a été incorporé dans les Principes directeurs de l'OCDE applicables en matière de prix de transfert.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264867604 , 9789264579644 , 9789264438736
    Language: English
    Pages: 1 Online-Ressource (261 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: Krebskrankheit ; Gesundheitsvorsorge ; EU-Staaten ; Social Issues/Migration/Health
    Abstract: Cancer causes almost a quarter of all deaths in the EU27, Norway and Iceland, with five new cancer cases diagnosed every minute in 2022. Assessing and improving cancer care from prevention to treatment is essential for promoting longer, healthier lives. This report addresses the latest trends in cancer incidence and mortality in the EU and reviews key cancer risk factors, cancer screening programmes and early diagnoses, and issues in the provision of high-quality cancer care. Country performance, cross-cutting challenges and new developments are examined with a particular focus on disparities by regions, socio-economic status and gender. The report provides policy makers with fiscal, regulatory and health systems organisation tools, as well as examples of initiatives that can be undertaken in primary care, workplaces, and schools to better control cancer and counter inequalities.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264770171
    Language: Lithuanian
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Lithuania: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Lithuania
    Abstract: Šiame profilyje glaustai apžvelgiama Lietuvos sveikatos būklė ir sveikatos priežiūros sistema, atsižvelgiant į platesnę iniciatyvos "Sveikatos būklė ES" šalių sveikatos profilių seriją. Jame pateikiama glausta analizė, apimanti šiuos pagrindinius aspektus: dabartinę Lietuvos sveikatos būklę, sveikatą lemiančius veiksnius, daugiausia dėmesio skiriant elgsenos rizikos veiksniams, Lietuvos sveikatos priežiūros sistemos organizavimą ir sveikatos sistemos veiksmingumo, prieinamumo ir atsparumo vertinimą. Be to, 2023 m. leidime pateikiamas teminis skyrius apie psichikos sveikatos būklę ir susijusias paslaugas Lietuvoje. Šis profilis yra bendras EBPO ir Europos sveikatos sistemų ir politikos observatorijos darbas, atliktas bendradarbiaujant su Europos Komisija.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264362321
    Language: Portuguese
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Portugal: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Portugal
    Abstract: Este perfil providencia uma visão geral e concisa, centrada nas políticas, sobre o estado da saúde e o sistema de saúde portugueses, fazendo parte da série mais alargada de perfis de saúde nacionais da iniciativa “O Estado de Saúde na UE”. Este trabalho apresenta uma análise sucinta que engloba os seguintes aspectos fundamentais: o estado atual da saúde em Portugal; os determinantes da saúde, em particular os factores de risco comportamentais; a organização do sistema de saúde português; e uma avaliação da eficácia, acessibilidade e resiliência do sistema de saúde. Adicionalmente, a edição de 2023 apresenta uma secção temática sobre o estado da saúde mental e serviços associados em Portugal. Este perfil resulta da colaboração entre a OCDE e o Observatório Europeu dos Sistemas e Políticas de Saúde, em cooperação com a Comissão Europeia.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264317017
    Language: Finnish
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Finland: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Finland
    Abstract: Tässä profiilissa esitetään tiivis ja politiikkaan keskittyvä yleiskatsaus Suomen terveydentilaan ja terveydenhuoltojärjestelmään osana laajempaa State of Health in the EU -aloitteen maakohtaisten terveysprofiilien sarjaa. Siinä esitetään tiivis analyysi, joka kattaa seuraavat keskeiset näkökohdat: Suomen nykyinen terveydentila, terveyden taustatekijät, erityisesti käyttäytymiseen liittyvät riskitekijät, Suomen terveydenhuoltojärjestelmän organisaatio sekä arviointi terveydenhuoltojärjestelmän tehokkuudesta, saatavuudesta ja joustavuudesta. Lisäksi vuoden 2023 painoksessa esitetään temaattinen osio mielenterveyden ja siihen liittyvien palvelujen tilasta Suomessa. Tämä profiili on OECD:n ja Euroopan terveydenhuoltojärjestelmien ja -politiikkojen seurantakeskuksen yhteistyössä Euroopan komission kanssa toteuttama yhteistyöhanke.
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264347113
    Language: Dutch
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Netherlands: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Netherlands
    Abstract: Dit profiel biedt een beknopt en beleidsgericht overzicht van de gezondheidstoestand en het gezondheidszorgsysteem in Nederland, als onderdeel van de bredere reeks landengezondheidsprofielen van het initiatief State of Health in the EU. Het bevat een beknopte analyse van de volgende belangrijke aspecten: de huidige gezondheidstoestand in Nederland; de determinanten van gezondheid, met de nadruk op gedragsgerelateerde risicofactoren; de organisatie van het Nederlandse gezondheidszorgstelsel; en een evaluatie van de effectiviteit, toegankelijkheid en veerkracht van het gezondheidszorgstelsel. Bovendien bevat de editie 2023 een thematisch hoofdstuk over de toestand van de geestelijke gezondheid en aanverwante diensten in Nederland. Dit profiel is het resultaat van een samenwerking tussen de OESO en het European Observatory on Health Systems and Policies, uitgevoerd in samenwerking met de Europese Commissie.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.40
    Keywords: Feuer ; Klimawandel ; Brandschutz ; USA ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; United States
    Abstract: The frequency and severity of extreme wildfires are on the rise in the United States, causing unprecedented disruption and increasingly challenging the country’s capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of the United States’ wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264813205
    Language: Romanian
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Romania: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Romania
    Abstract: Acest profil oferă o imagine de ansamblu concisă și axată pe politici a stării de sănătate și a sistemului de sănătate din România, ca parte a seriei mai ample de profiluri de sănătate de țară din cadrul inițiativei "Starea de sănătate în UE". Acesta prezintă o analiză succintă care cuprinde următoarele aspecte-cheie: starea actuală a sănătății în România; factorii determinanți ai sănătății, cu accent pe factorii de risc comportamentali; organizarea sistemului de sănătate din România; și o evaluare a eficacității, accesibilității și rezilienței sistemului de sănătate. În plus, ediția 2023 prezintă o secțiune tematică privind starea sănătății mintale și a serviciilor asociate în România. Acest profil reprezintă efortul de colaborare al OCDE și al Observatorului European pentru Sisteme și Politici de Sănătate, realizat în cooperare cu Comisia Europeană.
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  • 38
    ISBN: 9789264782389
    Language: Greek, Modern (1453- )
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Greece: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Greece
    Abstract: Tο παρόν προφίλ παρέχει μια συνοπτική και επικεντρωμένη στην πολιτική επισκόπηση της κατάστασης της υγείας και του συστήματος υγειονομικής περίθαλψης στην Ελλάδα, ως μέρος της ευρύτερης σειράς προφίλ υγείας χωρών της πρωτοβουλίας "Η κατάσταση της υγείας στην ΕΕ". Παρουσιάζει μια συνοπτική ανάλυση που περιλαμβάνει τις ακόλουθες βασικές πτυχές: την τρέχουσα κατάσταση της υγείας στην Ελλάδα, τους καθοριστικούς παράγοντες της υγείας, με έμφαση στους παράγοντες κινδύνου συμπεριφοράς, την οργάνωση του ελληνικού συστήματος υγειονομικής περίθαλψης και μια αξιολόγηση της αποτελεσματικότητας, της προσβασιμότητας και της ανθεκτικότητας του συστήματος υγείας. Επιπλέον, η έκδοση του 2023 παρουσιάζει μια θεματική ενότητα για την κατάσταση της ψυχικής υγείας και των σχετικών υπηρεσιών στην Ελλάδα. Το προφίλ αυτό αποτελεί κοινή προσπάθεια του ΟΟΣΑ και του Ευρωπαϊκού Παρατηρητηρίου Συστημάτων και Πολιτικών Υγείας, που πραγματοποιήθηκε σε συνεργασία με την Ευρωπαϊκή Επιτροπή.
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  • 39
    ISBN: 9789264452404
    Language: Hungarian
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Hungary: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Hungary
    Abstract: Ez a profil tömör és szakpolitikára összpontosító áttekintést nyújt a magyarországi egészségügy és egészségügyi rendszer állapotáról, az "Egészségügyi helyzet az EU-ban" kezdeményezés szélesebb körű országos egészségügyi profiljainak részeként. Rövid elemzést nyújt, amely a következő kulcsfontosságú szempontokat foglalja magában: Magyarország jelenlegi egészségi állapota; az egészséget meghatározó tényezők, különös tekintettel a viselkedési kockázati tényezőkre; a magyar egészségügyi rendszer szervezete; valamint az egészségügyi rendszer hatékonyságának, hozzáférhetőségének és ellenálló képességének értékelése. A 2023-as kiadás emellett egy tematikus részt is bemutat a mentális egészség és a kapcsolódó szolgáltatások magyarországi helyzetéről. Ez a profil az OECD és az Egészségügyi Rendszerek és Politikák Európai Megfigyelőközpontjának közös munkája, amely az Európai Bizottsággal együttműködve valósult meg.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264532243 , 9789264582149 , 9789264910720
    Language: French
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Social Issues/Migration/Health ; Economics ; Development ; Industry and Services ; Finance and Investment ; Morocco
    Abstract: Le Rapport De l’engagement à la mise en œuvre : assurer l’autonomisation économique des femmes au Maroc analyse les politiques publiques marocaines en faveur de l’autonomisation économique des femmes dans le cadre de la Recommandation du Conseil de l’OCDE sur l’égalité femmes-hommes dans l’éducation, l’emploi et l’entrepreneuriat à laquelle le pays a adhéré en 2018. Il fournit un cadre stratégique global visant à déverrouiller le potentiel économique des femmes, afin qu’elles puissent pleinement contribuer au développement durable du Maroc et bénéficier de ses retombées économiques et sociales. Ce cadre stratégique global - développé dans le cadre de la seconde phase du programme pays Maroc de l’OCDE - vise à soutenir la mise en œuvre du troisième Plan Gouvernemental pour l’Égalité (PGE III). Il préconise une approche multi-cibles et multi-sectorielle, mettant l'accent sur des politiques de soin transformatrices pour créer des emplois décents, alléger les tâches domestiques et de soin, et remettre en cause les stéréotypes de genre, soulignant l'importance de l'évolution des normes socio-culturelles pour favoriser l'intégration des femmes sur le marché du travail.
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  • 41
    ISBN: 9789264715295
    Language: Latvian
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Latvia: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Latvia
    Abstract: Šis profils sniedz kodolīgu un uz politiku vērstu pārskatu par veselības stāvokli un veselības aprūpes sistēmu Latvijā, kas ir daļa no plašākas iniciatīvas "Veselības stāvoklis ES" valstu veselības profilu sērijas. Tajā sniegta kodolīga analīze, kas ietver šādus galvenos aspektus: pašreizējo veselības stāvokli Latvijā, veselību noteicošos faktorus, pievēršot uzmanību uzvedības riska faktoriem, Latvijas veselības aprūpes sistēmas organizāciju un veselības aprūpes sistēmas efektivitātes, pieejamības un noturības novērtējumu. Turklāt 2023. gada izdevumā ir iekļauta tematiskā sadaļa par garīgās veselības stāvokli un ar to saistītajiem pakalpojumiem Latvijā. Šis profils ir ESAO un Eiropas Veselības sistēmu un politikas novērošanas centra kopdarbs, kas veikts sadarbībā ar Eiropas Komisiju.
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  • 42
    ISBN: 9789264717800
    Language: Bulgarian
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Bulgaria: Country Health Profile 2023
    Keywords: Social Issues/Migration/Health ; Bulgaria
    Abstract: Tози профил предоставя кратък и ориентиран към политиката преглед на състоянието на здравето и системата на здравеопазването в България, като част от по-широката поредица здравни профили на страните от инициативата "Състояние на здравето в ЕС". В него е представен кратък анализ, обхващащ следните ключови аспекти: текущото състояние на здравето в България; детерминантите на здравето, с акцент върху поведенческите рискови фактори; организацията на българската система на здравеопазване; и оценка на ефективността, достъпността и устойчивостта на здравната система. Освен това в изданието за 2023 г. е представен тематичен раздел за състоянието на психичното здраве и свързаните с него услуги в България. Този профил е резултат от съвместните усилия на ОИСР и Европейската обсерватория за здравни системи и политики, осъществени в сътрудничество с Европейската комисия.
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  • 43
    ISBN: 9789264825420 , 9789264577473 , 9789264378490
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Keywords: Rückwanderung ; Familie ; OECD-Staaten ; Welt ; Social Issues/Migration/Health
    Abstract: Return migration has emerged as a critical policy concern for both destination and origin countries. While policy attention in destination countries has been focused on assisted voluntary return and reintegration (AVRR) programs, particularly for migrants with expulsion orders, these efforts represent only a fraction of broader return movements. This report, based on a project carried out by the OECD with support from the German Corporation for International Co-operation (Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH – GIZ), commissioned by the Federal Ministry for Economic Co-operation and Development, analyses the scope and characteristics of different categories of return migration. The report draws on three workshops, held in Tunis, Rabat and Brussels, that discussed return migration in different contexts. It examines the multiple factors that influence migrants' decisions to return to their countries of origin and their reintegration at home, including the role of family and community. The report emphasises the pre-existing structures and networks of returning migrants in origin countries and their role in supporting different types of return migrants. The report also looks at potential re-migration.
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  • 44
    ISBN: 9789264404427
    Language: French
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Cameroon 2024 (Second Round): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Cameroon
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande au Cameroun, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016.
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  • 45
    ISBN: 9789264520431 , 9789264505070 , 9789264349889
    Language: French
    Pages: 1 Online-Ressource (163 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Facts not Fakes: Tackling Disinformation, Strengthening Information Integrity
    Parallel Title: Parallele Sprachausgabe Hechos frente a falsedades: Fortaleciendo la democracia a través de la integridad de la información
    Keywords: Education ; Governance ; Social Issues/Migration/Health ; Development ; Science and Technology
    Abstract: La prolifération de la désinformation a des conséquences considérables dans de multiples domaines de l’action publique, allant de la santé publique à la sécurité nationale. La désinformation peut jeter le doute sur des faits avérés, compromettre la mise en œuvre des politiques publiques et ébranler la confiance des citoyens dans l'intégrité des institutions démocratiques. Ce rapport étudie comment répondre à ces défis et renforcer la démocratie. Il présente un cadre d’action pour guider les pays dans l'élaboration de politiques publiques dédiées au renforcement de l'intégrité de l'information, en examinant trois dimensions complémentaires : la mise en œuvre de politiques pour renforcer la transparence, la responsabilité et la pluralité des sources d'information ; le renforcement de la résilience de la société face à la désinformation ; et l'amélioration des mesures de gouvernance et des capacités des institutions publiques pour assurer l'intégrité de l'espace informationnel.
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  • 46
    ISBN: 9789264620568
    Language: English
    Pages: 1 Online-Ressource (236 p.) , 21 x 28cm.
    Keywords: Social Issues/Migration/Health
    Abstract: The COVID-19 pandemic underscored the critical need for health systems to be resilient against major disruptions. Despite the significant impact that crises such as pandemics, climate change effects, geopolitical conflicts, financial collapses or digital failures can have on economies and societies, policy makers in the health sector lack tools to test how their health systems would cope with extreme stress. Seizing a narrowing policy window in a post-pandemic context, the OECD and the European Observatory on Health Systems and Policies, with support from the European Commission, developed a comprehensive methodology culminating in a handbook on "Strengthening Health Systems: A Practical Handbook for Resilience Testing." Inspired by stress tests in various sectors, this methodology was piloted in Finland, Greece, and Spain throughout 2023. The handbook provides health policy makers with tools to assess and enhance their systems' resilience. This is intended to foster policy dialogues and the identification of structural weaknesses as the starting point for targeted investments and remedial policies that will allow health systems to withstand the impact of future shocks more effectively.
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  • 47
    ISBN: 9789264380462
    Language: English
    Pages: 1 Online-Ressource (181 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ägypten ; Taxation ; Egypt
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 48
    ISBN: 9789264319257
    Language: English
    Pages: 1 Online-Ressource (159 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malta ; Taxation ; Malta
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 49
    ISBN: 9789264814677
    Language: English
    Pages: 1 Online-Ressource (334 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until December 2023. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: OECD Policy Insights on Well-being, Inclusion and Equal Opportunity no.16
    Keywords: Social Issues/Migration/Health
    Abstract: Thanks to the large investment of official data producers in OECD countries, measures of subjective well-being have become increasingly robust and meaningful from a policy perspective. In the ten years since the OECD published its Guidelines on Measuring Subjective Well-being, the inclusion of subjective well-being indicators in national measurement frameworks and household surveys has grown. Country practice has converged around a standard measure of life satisfaction, however affective and eudaimonic measures of subjective well-being remain less harmonised. This policy insights, along with its accompanying working paper, identify priority areas for future OECD work by marrying the practical concerns of data collectors with good practice as identified by the academic literature.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264660502 , 9789264949027 , 9789264373112
    Language: English
    Pages: 1 Online-Ressource (141 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Hechos frente a falsedades: Fortaleciendo la democracia a través de la integridad de la información
    Parallel Title: Parallele Sprachausgabe Les faits sans le faux : Lutter contre la désinformation, renforcer l’intégrité de l’information
    Keywords: Education ; Governance ; Social Issues/Migration/Health ; Development ; Science and Technology
    Abstract: Rising disinformation has far-reaching consequences in many policy areas ranging from public health to national security. It can cast doubt on factual evidence, jeopardise the implementation of public policies and undermine people's trust in the integrity of democratic institutions. This report explores how to respond to these challenges and reinforce democracy. It presents an analytical framework to guide countries in the design of policies, looking at three complementary dimensions: implementing policies to enhance the transparency, accountability, and plurality of information sources; fostering societal resilience to disinformation; and upgrading governance measures and public institutions to uphold the integrity of the information space.
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  • 52
    ISBN: 9789264996533
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kenia ; Taxation ; Kenya
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 53
    ISBN: 9789264639157
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264891654 , 9789264457171 , 9789264442610
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Jugendpolitik ; Irland ; Education ; Employment ; Governance ; Social Issues/Migration/Health ; Ireland
    Abstract: Ireland has shown a strong commitment to addressing child poverty and improving outcomes for children and young people. Responding to the needs of children and young people, particularly those most vulnerable, requires integrated policies and services. This report is part of a joint project between the OECD and the European Commission to strengthen policy and governance arrangements for tackling child poverty and improving outcomes for children and young people based on a whole-of-government approach. The report assesses recent policy, institutional and legislative developments in Ireland and compares outcomes for children and young people with those in other EU and OECD countries. It finds that despite progress, Ireland still has room for improvement on child poverty reduction, and more can be done to address the trust gap between young people in Ireland and their government. The report recommends Ireland to adopt measures to enhance inter-departmental and inter-agency co-operation, strengthen evidence-informed approaches, reinforce policy monitoring tools, and improve accountability mechanisms. It also recommends measures to support the effective implementation of Young Ireland, the National Policy Framework for Children and Young People (2023-28), and to ensure policy coherence.
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  • 55
    ISBN: 9789264765832 , 9789264760912 , 9789264655096
    Language: English
    Pages: 1 Online-Ressource (325 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6
    Keywords: Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 56
    ISBN: 9789264892910
    Language: English
    Pages: 1 Online-Ressource (124 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Armenien ; Taxation ; Armenia
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
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  • 57
    ISBN: 9789264647619
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kamerun ; Taxation ; Cameroon
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 58
    ISBN: 9789264447530
    Language: English
    Pages: 1 Online-Ressource (151 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bulgarien ; Taxation ; Bulgaria
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 59
    ISBN: 9789264523326
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Rumänien ; Taxation ; Romania
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264973954 , 9789264647114 , 9789264622838
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pilier Un - Montant B : Cadre Inclusif sur le BEPS
    Keywords: Steuererhebungsverfahren ; Gewinnverlagerung ; Steuervermeidung ; Verrechnungspreis ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.22
    Keywords: Künstliche Intelligenz ; Datenschutz ; Datensicherheit ; Internationale Zusammenarbeit ; Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: Recent AI technological advances, particularly the rise of generative AI, have raised many data governance and privacy questions. However, AI and privacy policy communities often address these issues independently, with approaches that vary between jurisdictions and legal systems. These silos can generate misunderstandings, add complexities in regulatory compliance and enforcement, and prevent capitalising on commonalities between national frameworks. This report focuses on the privacy risks and opportunities stemming from recent AI developments. It maps the principles set in the OECD Privacy Guidelines to the OECD AI Principles, takes stock of national and regional initiatives, and suggests potential areas for collaboration. The report supports the implementation of the OECD Privacy Guidelines alongside the OECD AI Principles. By advocating for international co-operation, the report aims to guide the development of AI systems that respect and support privacy.
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  • 62
    Language: French
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Taxation and Inequality: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport, commandé par la présidence brésilienne du G20 en amont de la réunion des ministres des Finances et des gouverneurs des banques centrales du G20 de juillet 2024, contribue aux discussions sur le rôle des systèmes fiscaux dans la lutte contre les inégalités. Il explore comment les systèmes fiscaux peuvent atténuer ou exacerber les inégalités en se concentrant sur la répartition des revenus et des richesses et identifie des pistes possibles de réforme. Il met l'accent sur les défis fiscaux plus spécifiquement liés à la taxation des particuliers très fortunés, dont certains ont une dimension transfrontalière.
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  • 63
    ISBN: 9789264697102
    Language: French
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Inspectores fiscales sin fronteras - Informe anual 2024
    Parallel Title: Parallele Sprachausgabe Tax Inspectors Without Borders Annual Report 2024
    Keywords: Taxation ; Development
    Abstract: Le chapitre 1 permet de replacer l’initiative IISF dans un paysage de la fiscalité et du développement qui évolue rapidement. Le chapitre 2 dresse un état des lieux des programmes et des activités de l’IISF. Le chapitre 3 renseigne sur les domaines actuels et futurs couverts par l’assistance technique de l’IISF. Le chapitre 4 met en lumière les résultats obtenus au cours de l’année écoulée. Le chapitre 5 décrit la participation de l’IISF aux grands événements internationaux et ses efforts de communication. Enfin, le chapitre 6 expose le plan de travail élaboré pour l’année à venir et fait le point sur la réalisation des objectifs de l’an dernier.
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  • 64
    ISBN: 9789264984035 , 9789264518964
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Keywords: Soziale Sicherheit ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Despite having advanced social protection systems, OECD countries still face challenges in identifying, enrolling, and providing benefits and services to all those in need. Even when programmes are well-designed and adequately funded, cumbersome enrolment processes and challenges in service and benefit delivery can be an obstacle to the full take-up of social programmes. Advances in digital technologies and data can go a long way towards making social protection more accessible and effective. This report presents a stocktaking of OECD governments’ strategies to identify individuals and groups in need, collect and link (potential) beneficiary data across administrative and survey sources, and apply data analytics and new technologies to improve programme enrolment and the benefit/service delivery experience – all with the objective of reaching people in need of support in OECD countries.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264500952 , 9789264660458
    Language: English
    Pages: 1 Online-Ressource (153 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Coronavirus ; Wirtschaftslage ; Entwicklung ; Paraguay ; Social Issues/Migration/Health ; Development ; Economics ; Industry and Services ; Paraguay
    Abstract: Paraguay has faced multiple shocks in the past five years as the COVID-19 pandemic was bookended by severe droughts that affected two key sectors, electricity production and agricultural production. The economy has demonstrated remarkable resilience during this period, supported by policy measures commensurate with the magnitude of the challenge, like the USD 2 billion fiscal response to the pandemic. These shocks have also exposed key underlying vulnerabilities in the country’s economy and development model, including reliance on agricultural exports, informality, limited revenue-raising capacity, and exposure to the consequences of climate change. The response and stimulus recognised these issues and found new ways to address or circumvent them, albeit in many cases not efficiently or permanently. This report draws lessons from policy measures implemented during the pandemic and recovery phase and applies them to current strategic challenges. In doing so, it highlights policy priorities to make Paraguay’s development path more inclusive, stronger and more resilient.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fiscalité et développement à l’OCDE : Rétrospective de la période 2009-2024
    Keywords: Steuerpolitik ; Entwicklung ; OECD-Staaten ; Entwicklungsländer ; Taxation ; Development
    Abstract: This report looks back at 15 years of tax and development work at the OECD charting the evolution of the OECD’s engagement with, and inclusion of, developing countries in its tax work from 2009 to 2024. Beginning with the restructuring of the Global Forum on Transparency and Exchange of Information for Tax Purposes in 2009, through the BEPS Actions, the establishment of the Inclusive Framework on BEPS and negotiations on the Two Pillar Solution to Address the Tax Challenges of the Digitalising Economy, it shows how OECD initiatives have combined the momentum for multilateral tax co-operation with the increased focus on taxation in international development, to develop a range of tools, instruments and forums with wide participation from developing counties. Accompanying the move to multilateralism in tax matters, the OECD has also sought to increase the availability of data on taxation, for example through the Global Revenue Statistics Database, and support more integrated tax and development policy thinking, for example on the taxation of development assistance. Concurrently there has been a continuous growth in the OECD capacity building activities, now reaching over 30,000 officials in over 100 countries annually. Notable among these initiatives is the groundbreaking joint OECD/UNDP Tax Inspectors Without Borders initiative. The report features several case studies highlighting the impacts across various countries, as well as the wide range of partnerships forged by the OECD to harness taxation’s potential in advancing sustainable development.
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  • 67
    Language: French
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Beneficial Ownership and Tax Transparency – Implementation and Remaining Challenges: OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine l’importance cruciale de la transparence sur les bénéficiaires effectifs pour lutter contre la fraude fiscale et les flux financiers illicites. En se référant aux mandats confiés par le G20 dans ce domaine, ce rapport analyse les progrès effectués dans la mise en œuvre des règles relatives aux bénéficiaires effectifs dans les normes en matière de transparence et d’échange de renseignements à des fins fiscales. En adoptant une perspective mondiale, le rapport évalue l’état actuel de la mise en œuvre dans les différentes juridictions, analyse les résultats des examens par les pairs portant sur l’application effective de l’échange de renseignements sur demande, ainsi que les bonnes pratiques correspondantes pour renforcer la transparence sur les bénéficiaires effectifs dans le paysage de la fiscalité internationale. Le rapport met également en évidence les activités de renforcement des capacités pour aider les juridictions à mettre en place des cadres juridiques et pratiques solides sur les bénéficiaires effectifs et conclut avec de possibles futures orientations. Ce rapport a été préparé par l’OCDE et par le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales afin d’étayer les discussions qui se tiendront à la réunion de juillet 2024 des ministres des Finances et des gouverneurs de banque centrale des pays du G20, à la demande de la Présidence brésilienne du G20.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Common Reporting Standard (CRS), as updated by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CRS information between tax administrations, the XML schema can also be used for domestic reporting of CRS information by Reporting Financial Institutions, to the extent permitted under domestic law of the relevant jurisdiction.
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  • 69
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This VITARA Reference Guide on Human Resource Management provides a good introduction into what human resource management (HRM) is, how it contributes to a tax administration’s performance, and how it is organized. It looks at some of the key areas of an effective HRM function and explores why they are important. The reference guide includes materials that are designed to cover good practices in the key areas of HRM. These good practices have helped to support tax administrations in the effective management of their human resources. Following the introduction, the reference guide is organized into six chapters highlighting HRM in a tax administration, the importance of HRM strategy, the organization of the HRM function, careers in a tax administration, the key areas of effective HRM, and the relevance of learning and development (L&D).
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  • 70
    Language: French
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2024 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 évalue la portée des évolutions de la politique fiscale internationale sur la coopération fiscale internationale et présente une mise à jour du Rapport "Coopération fiscale pour le XXIe siècle" de 2022 et du Rapport d'étape de 2023. Les principes de coopération fiscale énoncés dans ces rapports sont d’autant plus essentiels dans le contexte de la mise en œuvre de l'impôt minimum mondial qui a pris effet au début de cette année. Ce rapport expose les avancées concrètes reflétant la vision de la coopération entre les administrations fiscales, en particulier dans le cadre de l'impôt minimum mondial. Il présente également les développements récents dans d’autres domaines de coopération fiscale que l'impôt sur les sociétés, que ce soit dans le cadre de l'échange d'informations entre les administrations fiscales ou d'autres initiatives de transparence fiscale portant sur l’imposition des personnes physiques. Enfin, il aborde les implications des évolutions du système fiscal international pour les pays en développement, à la fois dans le cadre des impôts directs et indirects ainsi que dans le contexte de la transformation numérique de l'administration fiscale. Ce rapport a été rédigé par l'OCDE en préparation de la réunion de mai 2024 des ministres des Finances et des Gouverneurs des Banques centrales du G7, à la demande de la présidence italienne du G7.
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  • 71
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Flüchtlinge ; Arbeitsmarktintegration ; Bildungsabschluss ; Bildungsniveau ; Qualifikation ; Weiterbildung ; Ukraine ; EU-Staaten ; Social Issues/Migration/Health ; Ukraine
    Abstract: Since the start of Russia’s large-scale invasion of Ukraine, more than 10 million people have been displaced, either within Ukraine or abroad. Labour market integration of internally and externally displaced individuals remains challenging. While many immediate measures were undertaken in Ukraine and in host countries to support displaced Ukrainians, longer-term solutions are needed to enhance their human capital, and allow them not only to integrate into their receiving communities but also contribute to the recovery of Ukraine.
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  • 72
    ISBN: 9789264847514 , 9789264956070
    Language: Spanish
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Gender Equality in Costa Rica: Towards a Better Sharing of Paid and Unpaid Work
    Keywords: Employment ; Social Issues/Migration/Health ; Costa Rica
    Abstract: El informe de la OCDE Igualdad de género en Costa Rica: Hacia una mejor distribución del trabajo remunerado y no remunerado es el cuarto 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 de los resultados laborales y educativos en Costa Rica con otros países. 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 públicas y programas de ayuda en Costa Rica 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 desempeñan las normas sociales. 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 sus ingresos laborales. Estudios anteriores de la misma colección han analizado las políticas de igualdad de género en Chile (2021) Perú (2022) y Colombia (2023).
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  • 73
    ISBN: 9789264677456
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Belize ; OECD-Staaten ; G20-Staaten ; Taxation ; Belize
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Belize.
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  • 74
    ISBN: 9789264560468
    Language: English
    Pages: 1 Online-Ressource (165 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Sint Maarten ; Taxation
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sint Maarten, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 75
    ISBN: 9789264638396
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Botsuana ; G20-Staaten ; Taxation ; Botswana
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Botswana.
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  • 76
    ISBN: 9789264971653
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Lithuania.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.18
    Keywords: Internationaler Wettbewerb ; Künstliche Intelligenz ; Welt ; Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: This paper discusses recent developments in Artificial Intelligence (AI), particularly generative AI, which could positively impact many markets. While it is important that markets remain competitive to ensure their benefits are widely felt, the lifecycle for generative AI is still developing. This paper focuses on three stages: training foundation models, fine-tuning and deployment. It is too early to say how competition will develop in generative AI, but there appear to be some risks to competition that warrant attention, such as linkages across the generative AI value chain, including from existing markets, and potential barriers to accessing key inputs such as quality data and computing power. Several competition authorities and policy makers are taking actions to monitor market developments and may need to use the various advocacy and enforcement tools at their disposal. Furthermore, co-operation could play an important role in allowing authorities to efficiently maintain their knowledge and expertise.
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  • 78
    ISBN: 9789264947764
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This reference guide on Organization presents the critical features to be considered in designing the organizational arrangements for a tax administration. It sets out the general principles and good practice of organizational design and describes common organizational structures adopted by tax administrations. It is important to note that organizational design is more than changing the organizational chart - it facilitates thinking on how, where, and when work across an organization is done. This guide is divided into six chapters highlighting the framework for organizational design, organizational models, the role of headquarters, field operations, and specialized units as well as the impact of new tax administration responsibilities on organizational design. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.
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  • 79
    ISBN: 9789264974395
    Language: English
    Pages: 1 Online-Ressource (134 p.) , 21 x 28cm.
    Keywords: Arbeitsmigranten ; Qualifikation ; Arbeitsmarkt ; Saisonarbeitskräfte ; Bauwirtschaft ; Asien ; Social Issues/Migration/Health
    Abstract: This report is based on the discussions at the 13th ADBI-OECD-ILO Roundtable on Labor Migration in Asia: Integrating Skills Development and Certification into the Labor Migration Cycle, held on 27–28 June 2023 in Bangkok, Thailand. The annual roundtable brings together labor experts and policy makers from across Asia to discuss trends in labor migration and emerging policy and issues on migrant workers. Chapter 1 analyzes labor migration flows in Asia and relevant policy developments, including a section on the flow and cost of remittances. Chapter 2 looks at the pathways for middle-skilled migration and the accompanying skills recognition or certification approaches in Singapore and Thailand, focusing on the construction sector. Chapter 3 examines programs for seasonal workers in Australia, New Zealand, and the United Kingdom, and how they relate to other programs for migrant workers in agriculture. The chapter also provides an overview of seasonal migrant worker options in the agriculture sector in Japan and the Republic of Korea, and Thai seasonal workers in Nordic countries. Statistical annexes provide updated economy-specific notes and comparative tables on country-level migration flows.
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  • 80
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Prix des minéraux : Cadre de détermination des prix de transfert du lithium
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia para el litio
    Keywords: Lithium ; Verrechnungspreis ; OECD-Staaten ; Energy ; 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 lithium, which is primarily used for battery production. 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 lithium in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax lithium exports appropriately.
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  • 81
    Language: English
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2024 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on the 2022 Report “Tax Co-operation for the 21st Century” and the 2023 Progress Report. The principles of tax co-operation set out in those reports have become even more important in light of the implementation of the Global Minimum Tax, which took effect from the beginning of this year. This report sets out the advances being made in implementing the vision for co-operation amongst tax administrations with a specific focus on the Global Minimum Tax. It also sets out areas of tax co-operation beyond the corporate tax system looking at recent developments in the exchange of information between tax administration as well as other transparency initiatives with respect to taxation of individuals. Finally, it addresses the implications of these developments in the international tax system for developing countries with respect to both direct and indirect taxes as well as the digitalisation of tax administration. This report was prepared by the OECD to inform the discussions at the May 2024 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Italian Presidency.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264497863 , 9789264397132
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Keywords: Social Issues/Migration/Health ; Italy
    Abstract: Italy’s Universal Civil Service (UCS) engages young people in volunteering activities that enhance practical skill development for employability, active citizenship, and personal growth. Through a joint project between the OECD, the European Commission, and the Department for Youth Policies, Italy aims to improve the design and implementation of the UCS. As part of the project, this report analyses the current monitoring and evaluation framework of the UCS and provides guidance for the development of a robust results-based Monitoring and Evaluation system to improve the system’s ability to track progress and demonstrate impact.
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  • 83
    ISBN: 9789264939073
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Gewinnverlagerung ; Steuererhebungsverfahren ; Sri Lanka ; OECD-Staaten ; G20-Staaten ; Taxation ; Sri Lanka
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Sri Lanka.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264875753
    Language: Spanish
    Pages: 1 Online-Ressource (84 p.)
    Parallel Title: Parallele Sprachausgabe Tax Administration 3.0: The Digital Transformation of Tax Administration
    Parallel Title: Parallele Sprachausgabe Administration fiscale 3.0 : La transformation numérique de l’administration de l’impôt
    Keywords: Taxation
    Abstract: El presente informe ofrece una visión de la transformación digital de la administración tributaria, según la cual la tributación se convertirá con el tiempo en un proceso fluido y sin fricciones. El propósito de este documento de reflexión, solicitado por los Comisionados en la Reunión Plenaria del Foro de Administración Tributaria de la OCDE celebrado en Santiago en 2019, es promover el debate y el diálogo, tanto sobre la visión como sobre sus componentes básicos.
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  • 85
    ISBN: 9789264326071
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Sambia ; OECD-Staaten ; G20-Staaten ; Taxation ; Zambia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Zambia.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264925052
    Language: Spanish
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tax Inspectors Without Borders Annual Report 2024
    Parallel Title: Parallele Sprachausgabe Inspecteurs des impôts sans frontières – Rapport annuel 2024
    Keywords: Taxation ; Development
    Abstract: En el capítulo 1, se describe el papel de IFSF en el contexto cambiante de la fiscalidad internacional y el desarrollo. En el capítulo 2, se tratan los programas y las operaciones de IFSF. En el capítulo 3, se ofrece información sobre los ámbitos actuales y futuros de la asistencia técnica de IFSF. En el capítulo 4, se destacan los resultados obtenidos durante el último año. En el capítulo 5, se describe la participación de IFSF en eventos internacionales y los esfuerzos de comunicación de la iniciativa. Por último, en el capítulo 6, se expone el plan de trabajo para el año y ofrece una visión general de los objetivos y resultados del año anterior.
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  • 87
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.54
    Keywords: Employment ; Social Issues/Migration/Health ; Development ; Egypt ; Jordan ; Morocco ; Tunisia
    Abstract: This paper examines the impact of the COVID-19 crisis on women's economic empowerment in the Middle East and North Africa (MENA), in the context of elevated gender-based discrimination in social institutions – formal and informal laws, social norms, and practices. The analysis focuses on Egypt, Jordan, Morocco and Tunisia. Using 2023 data from the fifth edition of the Social Institutions and Gender Index (SIGI), the paper analyses how discriminatory laws and social norms hamper women's economic empowerment. The paper also explores how the COVID-19 pandemic has exacerbated this discrimination. Finally, it provides policy recommendations to tackle discriminatory social institutions and address the specific needs of women and girls, both in the face of public health crises and beyond, aiming to foster more inclusive and resilient societies in the MENA region.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264737372
    Language: English
    Pages: 1 Online-Ressource (166 Seiten) , Tabellen, Illustrationen
    Series Statement: Educational Research and Innovation
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Childhood is changing in ways that we are still unpacking, affected by digitalization, globalization and climate change, as well as shocks such as the COVID-19 pandemic. In many OECD education systems, child empowerment is increasingly an explicit aim of policies and practices. But it is often poorly defined, which risks turning it into a mere slogan. With the advancement of children’s rights, children are increasingly being included as stakeholders in decision-making processes. This report gives examples of how children in OECD countries can and do participate in making decisions about issues that affect them. The report examines children's emotional well-being and physical activity, and the role of schools as a physical space to create and support relationships. It also underlines the untapped potential of media education when it comes to seizing opportunities in childhood. Empowering all children to make the most of digital opportunities starts with further narrowing the gap in terms of access to digital tools and the Internet, where inequalities are persistent and pervasive. So, what does child empowerment mean today? Empowered children have the opportunity and ability to act on issues important and relevant to them, can learn by making mistakes, and are key contributors to democracy.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.24
    Keywords: Künstliche Intelligenz ; Finanzmarkt ; Finanzsektor ; Finanzdienstleistung ; Regulierung ; Theorie ; Welt ; Education ; Social Issues/Migration/Health ; Employment ; Science and Technology ; Governance
    Abstract: The use of Artificial Intelligence (AI) in finance has increased rapidly in recent years, with the potential to deliver important benefits to market participants and to improve customer welfare. At the same time, AI in finance could also amplify existing risks in financial markets and create new ones. This report analyses different regulatory approaches to the use of AI in finance in 49 OECD and non-OECD jurisdictions based on the Survey on Regulatory Approaches to AI in Finance.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.20
    Keywords: Künstliche Intelligenz ; Governance-Ansatz ; Regulierung ; OECD-Staaten ; Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: OECD countries are increasingly investing in better understanding the potential value of using Artificial Intelligence (AI) to improve public governance. The use of AI by the public sector can increase productivity, responsiveness of public services, and strengthen the accountability of governments. However, governments must also mitigate potential risks, building an enabling environment for trustworthy AI. This policy paper outlines the key trends and policy challenges in the development, use, and deployment of AI in and by the public sector. First, it discusses the potential benefits and specific risks associated with AI use in the public sector. Second, it looks at how AI in the public sector can be used to improve productivity, responsiveness, and accountability. Third, it provides an overview of the key policy issues and presents examples of how countries are addressing them across the OECD.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Crypto-Asset Reporting Framework (CARF), as approved by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CARF information between tax administrations, the XML schema can also be used for domestic reporting of CARF information by Reporting Crypto-Asset Service Providers, to the extent permitted under domestic law of the relevant jurisdiction.
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  • 92
    ISBN: 9789264461345
    Language: English
    Pages: 1 Online-Ressource (149 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweden ; Taxation ; Sweden
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sweden, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 93
    ISBN: 9789264668041
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Mauritius ; OECD-Staaten ; G20-Staaten ; Taxation ; Mauritius
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Mauritius.
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  • 94
    ISBN: 9789264691506
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Ägypten ; OECD-Staaten ; G20-Staaten ; Taxation ; Egypt
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Egypt.
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  • 95
    ISBN: 9789264477650
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Antigua und Barbuda ; OECD-Staaten ; G20-Staaten ; Taxation ; Antigua and Barbuda
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Antigua and Barbuda.
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  • 96
    ISBN: 9789264871656
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Serbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Serbia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Serbia.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264884564 , 9789264999282
    Language: English
    Pages: 1 Online-Ressource (196 p.) , 21 x 28cm.
    Series Statement: Recruiting Immigrant Workers
    Keywords: Arbeitsmigranten ; Migrationspolitik ; Personalbeschaffung ; Japan ; Social Issues/Migration/Health ; Japan
    Abstract: Japan has historically been among the OECD countries with the lowest migration flows relative to its population. However, the situation has changed significantly in the past few years. To counteract the impact of rapid population ageing on the labour market, Japan has introduced major policy changes in the governance of recruitment from abroad. This review examines the role of labour migration policy in the specific context of Japan and identifies policy directions for the future. Covering labour migration at all skill levels, the review assesses how the long-standing migration channels for international students and high-skilled migrants fare in attracting and retaining international talent. It also reviews the main channels for low to medium skill trades, including the recently introduced Specified Skilled Worker Programme.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264937444 , 9789264777576
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Keywords: LGBTQ ; Gleichberechtigung ; USA ; Employment ; Social Issues/Migration/Health ; United States
    Abstract: Ensuring equality for LGBTI+ individuals is a human rights imperative, but it also makes a lot of economic sense. Inclusion enables LGBTI+ individuals to achieve their full employment and labour productivity potential, benefitting not only their economic and social well-being, but also society as a whole. Yet, robust evidence supporting the economic case for greater LGBTI+ equality is still scarce due to challenges in accurately measuring the size and life situation of the LGBTI+ population. This report bridges this gap by using a unique set of microdata from the United States. The report begins with an overview of the share of US adults identifying as LGBTI+, their geographic distribution and key demographics. It then evaluates the extent to which LGBTI+ Americans face discrimination, assessing how this population fares, including in the labour market. Finally, utilising the OECD long-term model, the report quantifies the potential increase in GDP resulting from closing the unexplained LGBTI+ gaps in employment and labour productivity. The findings highlight significant economic gains, although they capture only a portion of the potential benefits. Notably, the broader societal impacts, such as the advancement of women's empowerment through the disruption of heteronormative standards, are not quantified.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264605084
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Définir une stratégie nationale de lutte contre la délinquance fiscale : Principaux éléments et aspects à prendre en considération
    Keywords: Steuerstrafrecht ; Kriminalpolitik ; OECD-Staaten ; Governance ; Taxation
    Abstract: Tax crimes negatively affect all countries, developed and developing alike. They obstruct governments’ ability to collect revenue and undermine trust in the legal and financial system which can lead to a wide range of adverse outcomes. Tax crime is often closely linked to other forms of serious domestic and transnational crime, such as money laundering, corruption, the trafficking of drugs or people, and terrorist financing. This report sets out the rationale for adopting a national strategy for countering tax crime and to support jurisdictions’ efforts in designing such strategies, drawing from the practices of members of the OECD’s Task Force on Tax Crimes and other Crimes (TFTC).
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.16
    Keywords: Künstliche Intelligenz ; Risiko ; Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: As AI use grows, so do its benefits and risks. These risks can lead to actual harms ("AI incidents") or potential dangers ("AI hazards"). Clear definitions are essential for managing and preventing these risks. This report proposes definitions for AI incidents and related terms. These definitions aim to foster international interoperability while providing flexibility for jurisdictions to determine the scope of AI incidents and hazards they wish to address.
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