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  • 2015-2019  (310)
  • 1935-1939
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  • Verband Deutscher Vereine für Volkskunde
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  • 1
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 2
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , ISSN 1999-124X , ISSN 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 3
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 4
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Online-Ausg. International migration outlook ...
    Parallel Title: Dt. Ausg. Internationaler Migrationsausblick
    Parallel Title: Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Zeitschrift ; Bericht ; Internationale Migration ; Trend ; Internationale Migration ; Internationale Migration ; Trend
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  • 5
    ISBN: 9789264311480 , 9789264313453 , 9789264313712
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5
    Parallel Title: Erscheint auch als Harmful tax practices - 2018 progress report on preferential regimes
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; Steuerharmonisierung ; Transparenz ; OECD-Staaten ; G20-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur ; OECD ; Steuerpolitik ; Internationale Kooperation ; Transparenz
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
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  • 6
    Online Resource
    Online Resource
    [Paris] : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 24 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 276 (February 2019)
    Keywords: Informationstechnik ; Investition ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report investigates the hypothesis that the real contribution of ICT investment may be masked in official statistics because intermediate ICT expenditures embodied in non-ICT capital assets are not treated as ICT investment. Based on detailed SUTs collected in 12 OECD countries, the report presents estimates of indirect ICT investment, i.e. the value of ICT inputs embodied in non-ICT capital assets. ICT investment appears significantly higher when considering its indirect component, the average increase being about 35%. In addition, the inclusion of indirect ICT investment changes significantly the relative position of countries with respect to the ICT intensity of their investments.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 7
    Online Resource
    Online Resource
    [Paris] : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 38 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 273 (January 2019)
    Keywords: Wissensgesellschaft ; Digitalisierung ; Industrie 4.0 ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report examines key properties – or “vectors” – of the digital transformation that fundamentally affect the economy and society and accordingly the design and efficacy of public policies. It explores three main areas where digital transformation affects the ways the economy and society are operating, i.e.: a) scale, scope and speed; b) ownership, assets and economic value; and c) relationships, markets and ecosystems. Exposing the underlying nature of change, the seven vectors provide insights on how the transformation challenges policies that are frequently predicated on an analogue world of tangible products and assets, fixed geographic boundaries and physical locations, on transaction costs that limit the scale and scope of interactions and offerings, and on supply and demand conditions that reflect scarcity. The objective of this report is to support the review of existing and the design of new policies to ensure that they are well‑suited to the digital era.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 8
    Online Resource
    Online Resource
    [Paris] : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 39 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 274 (February 2019)
    Keywords: Politik ; Öffentliche Verwaltung ; E-Government ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Graue Literatur
    Abstract: Digitalisation is having a profound impact on social and economic activity. While often benefiting from a very long history of public investment in R&D, digitalisation has been largely driven by the private sector. However, the combined adoption of new digital technologies, increased reliance upon new data sources, and use of advanced analytic methods hold significant potential to: i) improve the effectiveness and enforcement of public policies; ii) enable innovative policy design and impact evaluation, and; iii) expand citizen and stakeholder engagement in policy making and implementation. These benefits are likely to be greatest in policy domains where outcomes are only observable at significant cost and/or where there is significant heteroregeneity in responses across different agents. In this paper we provide a review of initiatives across a number of fields including: competition, education, environment, innovation, and taxation.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 9
    Online Resource
    Online Resource
    [Paris] : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 35 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 277 (February 2019)
    Keywords: Automatisierung ; Wirkungsanalyse ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report analyses automation trends and its effect on employment in OECD countries. On average, robots are found to be associated with a reduction in employment in elementary occupations – those requiring the lowest levels of skills – and an increase in employment in high-skill occupation such as professionals and technicians. For occupations in the middle of the skills distribution the correlation is strong and negative. In general, therefore, these estimates do not support the hypothesis of labour market polarisation, i.e.: an increase in both high-skill and low-skill employment. However, in a few countries - notably the United States - this report finds evidence of labour market polarisation.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 10
    Online Resource
    Online Resource
    [Paris] : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 43 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 272 (January 2019)
    Keywords: Online-Marketing ; Verbraucherschutz ; OECD-Staaten ; Science and Technology ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: Online advertising is now the dominant form of advertising in many OECD countries, and offers businesses the ability to reach consumers in ways that could only have been imagined previously. Online advertising has the potential to benefit consumers through more relevant and timely advertising, and by funding a host of “free” online services. However, it also raises some new and complex challenges for consumers and consumer protection authorities. This report by the OECD’s Committee on Consumer Policy provides an introduction to the complex landscape that is online advertising. It outlines the potential benefits and risks for consumers, drawing on the behavioural insights literature where relevant.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 11
    Online Resource
    Online Resource
    [Paris] : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 39 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 275 (February 2019)
    Keywords: Informationsversorgung ; Infrastruktur ; Sicherheit ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report analyses responses to a questionnaire circulated to OECD delegations for the review of the 2008 OECD Recommendation on the Protection of Critical Information Infrastructure (CIIP). It includes suggestions to guide the updating of the Recommendation. The update comes against a backdrop of fast digital transformation and increased digital reliance of businesses and governments; increased frequency and severity of cybersecurity attacks on critical information infrastructure; the rise of state-sponsored attacks including digital sabotage and espionage; and increased capacity of attackers. The update of the Recommendation serves as an opportunity to make changes to its purpose and scope; to insert key messages based on overarching themes from the responses; and to adjust the Recommendation in line with current and anticipated evolutions in contexts, risks and policies.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264832701 , 9789264434738 , 9789264108905
    Language: English
    Pages: 1 Online-Ressource (232 p.) , 21 x 28cm.
    Series Statement: Social Institutions and Gender Index
    Parallel Title: Erscheint auch als SIGI 2019 Global Report
    Keywords: Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Institutionenökonomik ; OECD-Staaten ; Welt ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Development
    Abstract: Over the past decade, the Social Institutions and Gender Index (SIGI) has consistently shown that governments need to look at discriminatory laws, social norms and practices to achieve gender equality and promote women’s empowerment. This 2019 global report provides an overview of the main outcomes of the SIGI in relation to women and the family, their physical integrity, access to productive and financial resources and their civic rights. Building on these outcomes, this report provides a set of policy recommendations to enhance governments’ efforts to deliver their gender-equality commitments through a three-pronged approach: starting with legal reforms and transformative gender policies, enforcing laws through community mobilisation and empowerment, and learning about the efficiency of policy through monitoring.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264934207
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Addressing problematic opioid use in OECD countries
    Keywords: Arzneimittel ; Drogenkonsum ; OECD-Staaten ; Governance ; Social Issues/Migration/Health ; OECD ; Arzneimittel ; Drogenkonsum
    Abstract: Over the past few years, Canada and the United States have been experiencing an opioid crisis as a result of problematic opioid use fueled by the emergence of synthetic opioids such as fentanyl and carfentanil. Problematic opioid use is also spreading in other OECD countries, due to the upward trend of prescription opioid use and the complexities of the illegal drug supply. This report presents evidence on the magnitude of problematic opioid use across OECD countries, describes the main drivers, and identifies a set of policy actions to address them. The report highlights the opioid crisis as a complex public health issue that requires a comprehensive approach across all sectors, including health, social services, and law enforcement. Strong health information systems are also needed, particularly data and research. Preventing problematic opioid use requires a combination of policies that ensure more information is provided to patients and health care practitioners, while providing access to appropriate pain management treatment for patients. A public health approach to problematic opioid use must incorporate socio-economic considerations (e.g. employment and housing), which also need to be addressed to prevent problematic substance use in general.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264828865 , 9789264477599 , 9789264937567
    Language: English
    Pages: 1 Online-Ressource (308 p.) , 21 x 28cm.
    Series Statement: PISA
    Parallel Title: Erscheint auch als PISA 2018 assessment and analytical framework
    Keywords: Bildungsniveau ; Schüler ; Vergleich ; OECD-Staaten ; Welt ; Education
    Abstract: This report presents the conceptual foundations of the OECD Programme for International Student Assessment (PISA), now in its seventh cycle of comprehensive and rigorous international surveys of student knowledge, skills and well-being. Like previous cycles, the 2018 assessment covered reading, mathematics and science, with the major focus this cycle on reading literacy, plus an evaluation of students’ global competence – their ability to understand and appreciate the perspectives and world views of others. Financial literacy was also offered as an optional assessment. The framework also includes the questionnaires distributed to students and school principals used to elicit information about student backgrounds and the school learning environment, as well as some questionnaires distributed to parents and teachers to assess factors associated with student outcomes. Students in some countries also completed further questionnaires on their educational trajectory, familiarity with information and communications technology, and well-being.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264522206 , 9789264526587 , 9789264447288
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Greening development co-operation
    Keywords: OECD ; Entwicklungshilfe ; Umweltschutz ; OECD-Staaten ; Development
    Abstract: How can members of the DAC effectively tackle critical environmental challenges and threats – such as climate change, pollution, and loss of soil fertility and biodiversity – in activities supporting the 2030 Agenda in developing countries? Most already have environmental safeguards in place to screen out negative environmental practice, but they need far more robust policies, capacities and approaches for mainstreaming environment across all their development co-operation activities. This report examines five critical areas for mainstreaming: strong policy commitment and leadership; robust systems, processes and tools; capacity and continuous skill development; shared knowledge, learning and engagement; well-supported country systems. On that basis, the report suggests priority actions for the OECD-DAC, its Network on Environment and Development (ENVIRONET) and the wider development community.
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  • 16
    ISBN: 9789264881358
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Brazil (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Brasilien ; OECD-Staaten ; G20-Staaten ; Taxation ; Brazil ; Brasilien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
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  • 17
    ISBN: 9789264810389
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Chile (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Chile ; OECD-Staaten ; G20-Staaten ; Taxation ; Chile ; Chile ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
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  • 18
    ISBN: 9789264625556
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Russian Federation (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Russland ; OECD-Staaten ; G20-Staaten ; Taxation ; Russian Federation
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Russian Federation.
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  • 19
    ISBN: 9789264474079
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: India (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indien ; OECD-Staaten ; G20-Staaten ; Taxation ; India ; Indien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
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  • 20
    ISBN: 9789264944046
    Language: English
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: South Africa (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Südafrika ; OECD-Staaten ; G20-Staaten ; Taxation ; South Africa ; Südafrika
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by South Africa.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264674462 , 9789264939790 , 9789264426979
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Health for everyone?
    Keywords: Gesundheitsversorgung ; Gesundheitswesen ; Soziale Ungleichheit ; OECD-Staaten ; EU-Staaten ; Social Issues/Migration/Health ; Europäische Union ; OECD ; Gesundheitswesen ; Soziale Ungleichheit
    Abstract: Good health is a key component of people’s well-being. It is a value in itself but – through its influence on social, education and labour market outcomes – being in good or bad health has also wider implications on people’s chances of leading a fulfilling and productive life. Yet, even in the OECD countries, health inequality persists with severe consequences on the goal of promoting inclusive growth. This report documents a comprehensive range of inequalities in health and health systems to the detriment of disadvantaged population groups in a large set of OECD and EU countries. It assesses the gaps in health outcomes and risk factors between different socio-economic groups. When it comes to health systems, the report measures inequalities in health care utilisation, unmet needs and the affordability of health care services. For each of these different domains, the report identifies groups of countries that display higher, intermediate, and low levels of inequality. The report makes a strong case for addressing health-related inequalities as a key component of a policy strategy to promote inclusive growth and reduce social inequalities. It also provides a framework for more in-depth analyses on how to address these inequalities at country level.
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  • 22
    ISBN: 9789264772984
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; China ; OECD-Staaten ; G20-Staaten ; Taxation ; China, People’s Republic ; Hongkong ; Steuer ; Internationales Steuerrecht ; Steuervermeidung ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
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  • 23
    ISBN: 9789264515017 , 9789264797352 , 9789264652408
    Language: English
    Pages: 1 Online-Ressource (280 p.) , 21 x 28cm.
    Series Statement: TALIS
    Parallel Title: Erscheint auch als Providing quality early childhood education and care
    Keywords: Frühkindliche Bildung ; Kinderbetreuung ; Qualität ; OECD-Staaten ; Education
    Abstract: For most children, early childhood education and care (ECEC) provides the first experience of life in a group away from their families. This experience plays a crucial role in children’s learning, development and well-being. The benefits of high-quality ECEC are not restricted to children’s first years of life. However, little is known about this first experience. What do children learn and do in ECEC settings? With which staff do children interact at their centres? Do all children face the same opportunities to enrol in high-quality settings? What are the main spending priorities to raise the quality of ECEC? These are key questions for parents, staff and policy makers. The OECD Starting Strong Teaching and Learning International Survey (TALIS Starting Strong) is the first international survey that focuses on the ECEC workforce. It offers an opportunity to learn about the characteristics of the workforce, the practices they use with children, their beliefs about children’s development and their views on the profession and on the sector. This first volume of findings, Providing Quality Early Childhood Education and Care, examines multiple factors that can affect the quality of ECEC and thereby can influence children’s learning, development and well-being.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264996571 , 9789264505414 , 9789264773264
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als OECD OECD good practices for performance budgeting
    Keywords: Performance Budgeting ; OECD-Staaten ; Governance ; OECD ; Output-orientierte Budgetierung
    Abstract: Performance budgeting is a budget practice that has been widely adopted by OECD countries. This report presents the OECD's advice on good practice principles and examples in the area of performance budgeting including an explanation of the evidence supporting the adoption and practice by OECD countries. The report is based on the results of OECD surveys of member countries, OECD country budget reviews, and exchanges of information between the OECD and government officials in the Senior Budget Officials Network on Performance and Results.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264674011
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Digital innovation
    Keywords: Digitalisierung ; Innovation ; Technologiepolitik ; OECD-Staaten ; Science and Technology ; Digitalisierung ; Innovation ; Technologiepolitik
    Abstract: This report discusses how the digital transformation – digital technologies, data and software, AI-based analytics and other advances – is changing innovation processes and outcomes. It highlights the general trends across the economy and factors behind sector-specific dynamics, including increasing use of data as a key input for innovation, the expanding possibilities for experimentation offered by virtual simulation, 3D printing and other digital technologies, and the growing focus on services innovation enabled by digital technologies. In view of such changes, this report evaluates how innovation policies should adapt to foster innovation and inclusive development in the digital age, and identifies priority areas for policy action. It also explores novel innovation policy approaches implemented by countries to foster digital technology adoption and collaborative innovation.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264312012 , 9789264312029 , 9789264312036
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Vers le numérique : Forger des politiques au service de vies meilleures
    Parallel Title: Parallele Sprachausgabe Going Digital: Den digitalen Wandel gestalten, das Leben verbessern
    Parallel Title: Erscheint auch als Going digital
    RVK:
    Keywords: Digitalisierung ; OECD-Staaten ; Science and Technology ; Industry and Services ; Digitalisierung
    Abstract: Digital technologies and data are transformational. People, firms and governments live, interact, work and produce differently than in the past, and these changes are accelerating rapidly. How can we realise the immense promises of digital technologies and data for growth and well-being in a fast evolving world? This report charts the road ahead. It identifies seven policy dimensions that allow governments – together with citizens, firms and stakeholders – to shape digital transformation to improve lives. It also highlights key opportunities, challenges and policies related to each dimension, offers new insights, evidence and analysis, and provides recommendations for better policies in the digital age.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264307957
    Language: English
    Pages: 1 Online-Ressource (264 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Budgeting and public expenditures in OECD countries 2019
    Keywords: Öffentliche Ausgaben ; Öffentlicher Haushalt ; Haushaltsplanung ; OECD-Staaten ; Governance ; OECD ; Öffentlicher Haushalt
    Abstract: This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts of policies on concerns such as gender equality and the environment. Reflecting countries’ efforts to strengthen the institutions supporting ficsal policy, the report also discusses trends in Parliamentary oversight, citizen participation, transparency, infrastructure governance and the management of fiscal risks.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264332485 , 9789264497627 , 9789264842342
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Individuelle Weiterbildungskonten: Allheilmittel oder Büchse der Pandora?
    Parallel Title: Erscheint auch als Individual learning accounts
    Keywords: Weiterbildung ; OECD-Staaten ; Education ; Employment
    Abstract: A rise in non-standard work in many countries and an increased fragmentation of worker careers have created new challenges for training policies at a time when structural transformation is creating a need for both re- and up-skilling. Individual learning accounts have received renewed attention from policy makers, due to their ability to make training rights “portable” from one job or employment status to another. This report examines past and existing individual learning accounts and other individual schemes to finance training, based on a review of the existing literature as well as six new case studies commissioned by the OECD: The Upper Austrian Bildungskonto, the French Compte Personnel de Formation, the Scottish Individual Learning Accounts/Individual Training Accounts, the Singapore SkillsFuture Credit, the Tuscan Carta ILA, and the Individual Training Accounts in Michigan and Washington in the United States. The report takes stock of these experiences and identifies the advantages and disadvantages of such schemes, as well as the key trade-offs and questions to consider in designing a successful scheme, including targeting, funding, participation of under-represented groups and quality issues.
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  • 29
    ISBN: 9789264311800 , 9789264313330 , 9789264313323
    Language: English
    Pages: 1 Online-Ressource (172 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als How's life in the digital age?
    Keywords: Lebensqualität ; Digitalisierung ; Sozialer Indikator ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Industry and Services
    Abstract: This report documents how the ongoing digital transformation is affecting people’s lives across the 11 key dimensions that make up the How’s Life? Well-being Framework (Income and wealth, Jobs and earnings, Housing, Health status, Education and skills, Work-life balance, Civic engagement and governance, Social connections, Environmental quality, Personal security, and Subjective well-being). A summary of existing studies highlights 39 key impacts of the digital transformation on people’s well-being. The review shows that these impacts can be positive as digital technologies expand the boundaries of information availability and enhance human productivity, but can also imply risks for people’s well-being, ranging from cyber-bullying to the emergence of disinformation or cyber-hacking. In sum, making digitalisation work for people’s well-being would require building equal digital opportunities, widespread digital literacy and strong digital security. Continued research and efforts in improving statistical frameworks will be needed to expand our knowledge on the many topics covered in this report.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264312487 , 9789264570986 , 9789264489790
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Hausse du niveau des mers : Les approches des pays de l'OCDE face aux risques côtiers
    Parallel Title: Erscheint auch als Responding to rising seas
    Keywords: Küstenschutz ; OECD-Staaten ; Kanada ; Deutschland ; Neuseeland ; Großbritannien ; Environment ; Industry and Services ; OECD ; Deutschland ; Kanada ; Neuseeland ; Großbritannien ; Küstenschutz
    Abstract: There is an urgent need to ensure that coastal areas are adapting to the impacts of climate change. Risks in these areas are projected to increase because of rising sea levels and development pressures. This report reviews how OECD countries can use their national adaptation planning processes to respond to this challenge. Specifically, the report examines how countries approach shared costs and responsibilities for coastal risk management and how this encourages or hinders risk-reduction behaviour by households, businesses and different levels of government. The report outlines policy tools that national governments can use to encourage an efficient, effective and equitable response to ongoing coastal change. It is informed by new analysis on the future costs of sea-level rise, and the main findings from four case studies (Canada, Germany, New Zealand and the United Kingdom).
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264313835 , 9789264613645 , 9789264546431
    Language: English
    Pages: 1 Online-Ressource (228 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Stratégie 2019 de l'OCDE sur les compétences : Des compétences pour construire un avenir meilleur
    Parallel Title: Parallele Sprachausgabe Estrategia de Competencias de la OCDE 2019 : Competencias para construir un futuro mejor
    Parallel Title: Erscheint auch als OECD OECD skills strategy 2019
    Keywords: Bildungspolitik ; Qualifikation ; Erwachsenenbildung ; OECD-Staaten ; Education ; Employment ; Economics
    Abstract: The OECD Skills Strategy provides a strategic and comprehensive approach for ensuring that people and countries have the skills to thrive in a complex, interconnected and rapidly changing world. The updated 2019 OECD Skills Strategy takes account of the lessons learned from applying the original skills strategy in 11 countries since 2012, while also incorporating new OECD evidence about the skills implications of megatrends, such as globalisation, digitalisation, population ageing, and migration. The Strategy also incorporates new learning from across the OECD about skills policies that work in these three broad components: developing relevant skills over the life course, using skills effectively in work and society, and strengthening the governance of skills systems.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264357518
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Keywords: Soziale Sicherheit ; Wirtschaftliche Sicherheit ; Risiko ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The OECD Risks that Matter survey finds that these worries are weighing on people’s minds across countries. Risks that Matter examines people’s perceptions of the social and economic risks they face and assesses how well people feel government reacts to their concerns. The survey polled a representative sample of 22 000 adults in 21 OECD countries in 2018. Across countries, people are largely dissatisfied with existing social programmes. A majority of respondents believe that government would not provide them with an adequate safety net if they lost their income due to job loss, illness or old age. More than half feel that they would not be able to access public benefits easily if they needed them. And, on average, nearly three-quarters of all respondents want government to do more to protect their social and economic security. This survey shows that listening to people matters. Implementation matters. OECD countries have some of the most advanced social protection systems in the world, but policies are not reaching their full potential if people do not feel they can access benefits and services when needed. Governments must recommit to restoring trust, confidence, and efficacy in social protection.
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  • 33
    Online Resource
    Online Resource
    [Paris] : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 42 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 63 (March 2019)
    Keywords: Multinationales Unternehmen ; Ausländische Tochtergesellschaft ; Globale Wertschöpfungskette ; Wirkungsanalyse ; Input-Output-Analyse ; OECD-Staaten ; Welt ; Science and Technology ; Amtsdruckschrift ; Graue Literatur
    Abstract: Multinational Enterprises (MNEs) play an important role in host countries’ domestic value chains as part of the global activities of these companies in GVCs. MNE affiliates create directly large volumes of output, value added, international trade and jobs, and in addition they generate also important indirect effects. Foreign affiliates in host countries are not only sourcing locally produced inputs, tradeable as well as non-tradeable, but also produce final and intermediate products sold and used within the domestic economy. Based on the OECD Analytical AMNE database, this paper analyses the domestic linkages of MNE affiliates in host economies in order to get better insights in the role MNEs play across countries.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 34
    Language: English
    Pages: 1 Online-Ressource (circa 47 Seiten) , Illustrationen
    Series Statement: OECD working papers on public governance no. 34
    Keywords: Diversity Management ; Soziale Integration ; Öffentliche Dienstleistung ; OECD-Staaten ; Governance ; Amtsdruckschrift ; Graue Literatur
    Abstract: Embracing a policy and culture of diversity and inclusion (D&I) is increasingly considered the norm for public services across the OECD. A growing number of countries acknowledge how diversity has the potential to improve service delivery to citizens and boost performance through greater innovation and employee engagement. But, while some improvements have been made over time, progress has remained slow. In most public services, pay gaps for the same positions persist; the representation - particularly at senior levels of women, visible minorities and people with disabilities - remains markedly lower than in the general population; and in employee surveys, levels of perceived harassment and bullying remain higher than average for certain demographic groups. In many OECD member countries, a new generation of D&I policies is being developed to cultivate a culture of inclusion. The present Working Paper examines how public administrations are addressing this challenge, highlighting good practices in areas such as inclusive leadership models, the use of HR analytics and behavioural approaches to design and implement D&I policies. It also identifies governance mechanisms and tools for managers and organisations to help ensure coherence and accountability for D&I goals. The drive for diversity and inclusion will always be a moving target; public services will need to continually assess, adapt, and strive for public services that reflect the changing societies that they serve.
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264626980 , 9789264875234 , 9789264313033
    Language: English
    Pages: 1 Online-Ressource (204 p.) , 21 x 28cm.
    Series Statement: OECD Multi-level Governance Studies
    Parallel Title: Erscheint auch als Making decentralisation work
    Keywords: Dezentralisierung ; Kommunalpolitik ; OECD-Staaten ; Welt ; Governance ; Urban, Rural and Regional Development ; Development ; OECD ; Dezentralisation ; Kommunalpolitik
    Abstract: This report offers a comprehensive overview of decentralisation policies and reforms in OECD countries and beyond. Sometimes called a “silent” or “quiet” revolution, decentralisation is among the most important reforms of the past 50 years. The report argues that decentralisation outcomes – in terms of democracy, efficiency, accountability, regional and local development – depend greatly on the way it is designed and implemented. Making the most of decentralisation systems is particularly crucial in the context of a “geography of discontent” and growing divides between places that feel left behind by globalisation and technological change and those that may benefit from the opportunities offered by megatrends. The report identifies 10 guidelines for making decentralisation work and allowing it to be conducive to regional development. Beyond the guidelines, the report proposes concrete tools for policy-makers, including detailed sets of recommendations, checklists, pitfalls to avoid and examples of good practices, both in unitary and federal countries.
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  • 36
    ISBN: 9789264310087
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Turkey (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Türkei ; OECD-Staaten ; G20-Staaten ; Taxation ; Turkey ; OECD ; Türkei ; G-20-Staaten ; Besteuerungsverfahren ; Gewinnverlagerung ; Internationales Einkommensteuerrecht ; Internationales Steuerrecht ; Konfliktregelung ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Turkey.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264892798 , 9789264402782 , 9789264414969
    Language: English
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als A policy maker's guide to privatisation
    Keywords: Privatisierung ; Corporate Governance ; Wirtschaftspolitik ; OECD-Staaten ; Welt ; Governance ; Industry and Services ; OECD ; Wirtschaftspolitik ; Privatisierung
    Abstract: Policy makers and privatisation experts agree that it is critical to “get privatisation right.” A well-planned and executed transaction, backed by sound rationales, institutional and regulatory arrangements, good governance, and integrity can have consequences on future divestment activity by enhancing investor confidence while gaining the support of stakeholders and the public. Drawing on the internationally agreed OECD Guidelines on Corporate Governance of State-Owned Enterprises and decades’ worth of national experience across both OECD and Partner economies, this Policy Maker’s Guide to Privatisation provides practical advice to newcomers on key stages of the process from inception to post-privatisation. With global privatisation activity trending upwards and expected to rise, this Guide can support policy makers in their decision making process in the years to come.
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  • 38
    ISBN: 9789264790476 , 9789264865747 , 9789264638860
    Language: English
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Parallel Title: Erscheint auch als OECD Ministerial Conference on SMEs (3. : 2018 : Mexiko, Stadt) Strengthening SMEs and entrepreneurship for productivity and inclusive growth
    Keywords: KMU ; Entrepreneurship ; Mittelstandspolitik ; Gründungsförderung ; OECD-Staaten ; Welt ; Employment ; Industry and Services ; Konferenzschrift 2018 ; OECD ; Klein- und Mittelbetrieb ; Mittelstandsförderung
    Abstract: SMEs that grow have a considerable positive impact on employment creation, innovation, productivity growth and competitiveness. Digital technologies and global value chains offer new opportunities for SMEs to participate in the global economy, innovate and strengthen productivity. Yet SMEs are lagging behind in the digital transition and are disproportionately affected by market failures, trade barriers, policy inefficiencies and the quality of institutions. A cross-cutting approach to SME policy can enhance SME innovation and scale-up, as well as their contributions to inclusive growth. This includes a business environment conducive to risk-taking and experimentation by entrepreneurs, as well as access to entrepreneurship competencies, management and workforce skills, technology, innovation, and networks.
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  • 39
    ISBN: 9789264466197
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hong Kong, China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Hongkong ; OECD-Staaten ; G20-Staaten ; Taxation ; Hong Kong, China ; Hongkong ; Internationales Steuerrecht ; Steuervermeidung ; Steuer ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264332829 , 9789264799004 , 9789264811072
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Erscheint auch als Skills matter
    Keywords: Qualifikation ; Arbeitskräfte ; OECD-Staaten ; Education ; Employment ; Algeria ; Australia ; Austria ; Belgium ; Canada ; Chile ; Cyprus ; Czech Republic ; Denmark ; Ecuador ; Estonia ; Finland ; France ; Germany ; Greece ; Hungary ; Indonesia ; Ireland ; Israel ; Italy ; Japan ; Kazakhstan ; Korea, Republic of ; Lithuania ; Mexico ; Netherlands ; New Zealand ; Norway ; Peru ; Poland ; Russian Federation ; Singapore ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United Kingdom ; United States ; OECD ; Arbeitnehmer ; Berufliche Qualifikation
    Abstract: In the wake of the technological revolution that began in the last decades of the 20th century, labour-market demand for information-processing and other high-level cognitive and interpersonal skills have been growing substantially. Based on the results from the 33 countries and regions that participated in the 1st and 2nd round of the Survey of Adult Skills in 2011-12 and in 2014-15, this report describes adults’ proficiency in three information-processing skills, and examines how proficiency is related to labour-market and social outcomes. It also places special emphasis on the results from the 3rd and final round of the first cycle of PIAAC in 2017-18, which included 6 countries (Ecuador, Hungary, Kazakhstan, Mexico, Peru and the United States). The Survey of Adult Skills, a product of the OECD Programme for the International Assessment of Adult Competencies (PIAAC), was designed to provide insights into the availability of some of these key skills in society and how they are used at work and at home. The first survey of its kind, it directly measures proficiency in three information-processing skills: literacy, numeracy and problem-solving in technology-rich environments.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264523531 , 9789264385139 , 9789264562165
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Erscheint auch als The survey of adult skills
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Education ; Employment ; Australia ; Austria ; Belgium ; Canada ; Chile ; Cyprus ; Czech Republic ; Denmark ; Ecuador ; Estonia ; Finland ; France ; Germany ; Greece ; Hungary ; Indonesia ; Ireland ; Israel ; Italy ; Japan ; Kazakhstan ; Korea, Republic of ; Lithuania ; Mexico ; Netherlands ; New Zealand ; Norway ; Peru ; Poland ; Russian Federation ; Singapore ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United Kingdom ; United States ; OECD ; Erwachsener ; Erwachsenenbildung ; Qualifikation
    Abstract: This edition of the Reader’s Companion accompanies Skills Matter: Additional Results from the Survey of Adult Skills that reports the results from the 39 countries and regions that participated in the 3 rounds of data collection in the first cycle of PIAAC, with a particular focus on the 6 countries that participated in the third round of the study (Ecuador, Hungary, Kazakhstan, Mexico, Peru and the United States). It describes the design and methodology of the survey and its relationship to other international assessments of young students and adults. The Survey of Adult Skills, a product of the OECD Programme for the International Assessment of Adult Competencies (PIAAC), was designed to provide insights into the availability of some key skills in society and how they are used at work and at home. The first survey of its kind, it directly measures proficiency in several information-processing skills – namely literacy, numeracy and problem solving in technology-rich environments.
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  • 42
    ISBN: 9789264820456
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Indonesia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indonesien ; OECD-Staaten ; G20-Staaten ; Taxation ; Indonesia ; Aufsatzsammlung ; Indonesien ; Internationales Steuerrecht ; Konfliktregelung ; Besteuerungsverfahren
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Indonesia.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264770065 , 9789264869721 , 9789264319837
    Language: English
    Pages: 1 Online-Ressource (105 Seiten)
    Parallel Title: Erscheint auch als Trends and drivers of agri-environmental performance in OECD countries
    Keywords: Umweltbelastung ; Landwirtschaft ; OECD-Staaten ; Agriculture and Food ; Environment ; Development
    Abstract: This report updates the data published in the 2015 OECD Compendium of Agri-environmental Indicators to present a summary of the environmental performance of agriculture in OECD countries as of end-2015. It also includes new and innovative material to further strengthen its relevance as a reference document. In particular, the four thematic chapters each cover a targeted set of indicators for which data coverage is generally more consistent across time in OECD countries and that capture the main pressures agriculture exerts on the environment. The thematic chapters cover the following areas: the interlinked issues of land use, pesticides and farmland birds; ammonia and greenhouse gas emissions, the main air pollutants from agricultural activities; nitrogen and phosphorus balances, two indicators that signal air and water pollution; and water use and irrigation in agriculture.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264524538 , 9789264850866 , 9789264362574
    Language: English
    Pages: 1 Online-Ressource (236 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Negotiating our way up
    Keywords: Tarifverhandlungen ; Tarifvertrag ; OECD-Staaten ; Employment ; OECD ; Tarifpolitik ; Tarifverhandlung ; Tarifvertrag
    Abstract: Collective bargaining and workers’ voice are often discussed in the past rather than in the future tense, but can they play a role in the context of a rapidly changing world of work? This report provides a comprehensive assessment of the functioning of collective bargaining systems and workers’ voice arrangements across OECD countries, and new insights on their effect on labour market performance today. The publication provides a detailed review of existing collective bargaining institutions and workers’ voice arrangements. It analyses the role of these institutions for employment, wages, labour market inclusiveness, as well as non-monetary aspects of job quality. The publication also discusses how collective bargaining can be mobilised to address emerging challenges in the labour market, and identifies the type of government intervention that may be required to do this. The report provides a resource for policy makers, trade unions and employers’ organisations interested in understanding how collective bargaining and workers' voice can be used to complement public regulation in shaping ever-changing labour markets.
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  • 45
    ISBN: 9789264312685 , 9789264312692 , 9789264311312
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Prêts à aider ? : Améliorer la résilience des dispositifs d’intégration pour les réfugiés et les autres immigrés vulnérables
    Parallel Title: Erscheint auch als Ready to help?
    DDC: 330
    Keywords: Migranten ; Flüchtlinge ; Soziale Integration ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: This report looks at ways to improve the resilience of systems to deal with the unexpected arrival of large inflows of refugees and other vulnerable migrants. It begins with an overview of the recent flows of migrants seeking protection, discusses the expected economic impact of these flows, and notes what has been an unprecedented multilateral response. It then examines the process of integrating refugees and other vulnerable migrants, in terms of their economic and social outcomes, as well as specific factors of vulnerability. It also provides a comprehensive assessment of the transition policies in place to support their livelihood in destination and transit countries, as well as in origin countries upon return. Finally, the report tackles issues of anticipation, monitoring and reacting, examining the role of early warning mechanisms and the challenge of improving information so as to better monitor integration outcomes and frame policies.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264950023 , 9789264952171 , 9789264914117
    Language: English
    Pages: 1 Online-Ressource (250 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Changing the odds for vulnerable children
    Keywords: Jugendpolitik ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Child vulnerability is the outcome of a range of complex factors that compound over time. Across the OECD, millions of children from diverse backgrounds face daily hardships ranging from poor housing and inadequate diets to maltreatment and unsafe neighbourhoods. Vulnerability locks disadvantaged children into disadvantaged adulthood, putting the brakes on social mobility. Investing in vulnerable children is not only an investment in disadvantaged individuals, families and communities, it is an investment in more resilient societies and inclusive economies. This report analyses the individual and environmental factors that contribute to child vulnerability. It calls on OECD countries to develop and implement cross-cutting well-being strategies that focus on empowering vulnerable families; strengthening children’s emotional and social skills; strengthening child protection; improving children’s health and educational outcomes; and reducing child poverty and material deprivation. Such policies reduce the barriers to healthy child development and well-being and increase opportunities and resources, thereby helping vulnerable children build resilience.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264612938 , 9789264503120 , 9789264969384
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Governance as an SDG accelerator
    Keywords: Nachhaltige Entwicklung ; Governance-Ansatz ; OECD-Staaten ; Welt ; Governance ; OECD ; Nachhaltigkeit ; Governance
    Abstract: Delivering on the Sustainable Development Goals (SDGs) is a formidable governance challenge for countries at all levels of development. It requires governments to co-ordinate, consult and work across policy areas – as well as with the businesses sector and civil society – in an unprecedented way. This report provides evidence from OECD countries and partner economies on how public governance practices can be strengthened to help implement the SDGs. It looks at whole-of-government co-ordination, policy coherence and integrity, stakeholder engagement and open government, and the strategic use of budgeting, procurement and regulatory tools. It discusses robust monitoring and evaluation systems for ensuring that public policies and resource allocations for SDG implementation result in meaningful outcomes. It also explores how governance frameworks to support equal access to justice and gender equality can help catalyse implementation across the entire 2030 Agenda.
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  • 48
    ISBN: 9789264704626 , 9789264317208 , 9789264660656
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Enhancing access to and sharing of data
    Keywords: Informationsmanagement ; Datenverarbeitung ; OECD-Staaten ; Science and Technology
    Abstract: This report examines the opportunities of enhancing access to and sharing of data (EASD) in the context of the growing importance of artificial intelligence and the Internet of Things. It discusses how EASD can maximise the social and economic value of data re-use and how the related risks and challenges can be addressed. It highlights the trade-offs, complementarities and possible unintended consequences of policy action – and inaction. It also provides examples of EASD approaches and policy initiatives in OECD countries and partner economies.
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  • 49
    Online Resource
    Online Resource
    [Paris] : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 69 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 283 (June 2019)
    Keywords: Datensicherheit ; IT-Kriminalität ; Risikomanagement ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report synthesises an OECD project to develop a framework and a set of statistical indicators that can be used to assess the digital security (cybersecurity) risk management practices of businesses. A survey instrument aligned with the framework was developed and piloted. After a general introduction, the report starts with a brief overview of the state of affairs in the measurement of digital security risk and its management prior to the OECD project. It provides an in-depth explanation of the measurement framework for the assessment of digital security risk management practices in businesses and an analysis of the outcomes of a pilot survey instrument based on the measurement framework, tested with members of the Federation of European Risk Management Associations (FERMA) in 2018. The conclusion of the report provides recommendations for future efforts that build on this project.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 50
    Online Resource
    Online Resource
    [Paris] : OECD | Paris : OECD Publishing
    ISBN: 9789264484580
    Language: English
    Pages: 1 Online-Ressource (252 Seiten) , Diagramme
    Edition: Launch version
    Series Statement: OECD health policy studies
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als The heavy burden of obesity
    Keywords: Körpergewicht ; Gesundheitsvorsorge ; Gesundheitsökonomik ; OECD-Staaten ; EU-Staaten ; G20-Staaten ; Agriculture and Food ; Social Issues/Migration/Health ; Development ; OECD ; Gesundheitsvorsorge ; Körpergewicht ; Fettsucht ; Übergewicht
    Abstract: Almost one in four people in OECD countries is currently obese. This epidemic has far-reaching consequences for individuals, society and the economy. Using microsimulation modelling, this book analyses the burden of obesity and overweight in 52 countries (including OECD, European Union and G20 countries), showing how overweight reduces life expectancy, increases healthcare costs, decreases workers' productivity and lowers GDP. The report makes the urgent economic case to scale up investments in policies to promote healthy lifestyles and tackle this growing global public health problem. The book evaluates a number of policies which could significantly improve health outcomes while being an excellent investment for countries.
    Note: Literaturverzeichnis: Seite 243-252
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  • 51
    Language: English
    Pages: 1 Online-Ressource (circa 28 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 291 (November 2019)
    Keywords: Künstliche Intelligenz ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Graue Literatur
    Abstract: Artificial intelligence (AI) is reshaping economies, promising to generate productivity gains, improve efficiency and lower costs. At the same time, AI is also fuelling anxieties and ethical concerns. As AI’s impacts permeate our societies, its transformational power must be put at the service of people and the planet. This document presents the work conducted by the Expert Group on Artificial Intelligence at the OECD (AIGO) to scope principles to foster trust in and adoption of AI. In particular, this paper presents a common understanding of what is an AI system as well as a framework that details the stages of the AI system lifecycle. This work informed the draft Recommendation of the Council on Artificial Intelligence. On 22 May 2019, the OECD Council adopted the Recommendation – also referred to as the OECD AI Principles – at the Ministerial level.
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  • 52
    ISBN: 9789264310742
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Estonia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Estland ; OECD-Staaten ; G20-Staaten ; Taxation ; Estonia ; Bericht ; Estland ; Internationales Steuerrecht ; Estland ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia.
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  • 53
    ISBN: 9789264591493
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Saudi Arabia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Saudi-Arabien ; OECD-Staaten ; G20-Staaten ; Taxation ; Saudi Arabia ; Saudi-Arabien ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
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  • 54
    ISBN: 9789264790841
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Lithuania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Lithuania.
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  • 55
    ISBN: 9789264717466
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Latvia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Lettland ; OECD-Staaten ; G20-Staaten ; Taxation ; Latvia
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Latvia.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264569775 , 9789264984820 , 9789264499188
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Migrant Education
    Parallel Title: Erscheint auch als The road to integration
    RVK:
    Keywords: Soziale Integration ; Arbeitsmarktintegration ; OECD-Staaten ; Education ; Social Issues/Migration/Health
    Abstract: Migration has been at the centre of policy debates across the OECD in recent years. This synthesis report identifies eight pillars of policy-making that the Strength through Diversity project has revealed to be crucial if education systems to effectively support newcomers. For each pillar, the report details a set of principles driving the design and implementation of system-level policies and school-level practices. The eight pillars are: 1. consider the heterogeneity of immigrant populations, 2. develop approaches to promote the overall well-being of immigrants, 3. address the unique needs of refugee students, 4. ensure that motivation translates into a key asset for immigrant communities, 5. organise resources to reduce the influence of socio-economic status on the outcomes of immigrants, 6. provide comprehensive language support, 7. build the capacity of teachers to deal with diversity, and 8. break down barriers to social cohesion while ensuring effective service delivery.
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  • 57
    ISBN: 9789264452329
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Argentina (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Argentinien ; OECD-Staaten ; G20-Staaten ; Taxation ; Argentina ; Argentinien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Argentina.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264699274 , 9789264982512 , 9789264150348
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Sous pression : la classe moyenne en perte de vitesse
    Parallel Title: Erscheint auch als Under pressure
    RVK:
    Keywords: Mittelschicht ; Soziale Lage ; Haushaltseinkommen ; Ausgaben ; OECD-Staaten ; Social Issues/Migration/Health ; Mittelstand ; Soziale Situation
    Abstract: Middle-class households feel left behind and have questioned the benefits of economic globalisation. In many OECD countries, middle incomes have grown less than the average and in some they have not grown at all. Technology has automated several middle-skilled jobs that used to be carried out by middle-class workers a few decades ago. The costs of some goods and services such as housing, which are essential for a middle-class lifestyle, have risen faster than earnings and overall inflation. Faced with this, middle classes have reduced their ability to save and in some cases have fallen into debt. This report sheds light on the multiple pressures on the middle class. It analyses the trends of middle-income households through dimensions such as labour occupation, consumption, wealth and debt, as well as perceptions and social attitudes. It also discusses policy initiatives to address the concerns raised by the middle class, by protecting middle-class living standards and financial security in the face of economic challenges.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264778375
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als University-industry collaboration
    Keywords: Forschungskooperation ; OECD-Staaten ; Governance ; Science and Technology ; OECD ; Forschungskooperation
    Abstract: This report discusses challenges and opportunities in assessing the impacts of science-industry knowledge exchange on innovation. The report provides new evidence on joint industry-science patenting activity and academic start-ups, as well as on the impact of geographical proximity between research institutions and industry on local innovation. The report explores the complex set of knowledge-transfer channels, such as collaborative research, co-patenting, academic spinoffs, and their relative importance across science fields and industry sectors. It also experiments with using labour force survey data to assess the contributions of graduates in social sciences to different industries. Different policy mixes are used in OECD countries to stimulate science-industry knowledge transfer. This report presents a taxonomy of 21 policy instruments, which include grants for collaborative university-industry research and financial support to university spin-offs, and discusses their possible positive and negative interactions. Based on a number of country case studies, the report also sheds light on new policy approaches to support spin-off creation. The report also explores recent trends on the governance of public research of high relevance to science-industry knowledge transfer using newly developed policy indicators for 35 OECD countries.
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  • 60
    ISBN: 9789264874442 , 9789264357228 , 9789264814370
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als The sharing and gig economy
    Keywords: Digitale Plattform ; Share Economy ; Selbstständige ; Steuer ; Besteuerungsverfahren ; OECD-Staaten ; Employment ; Taxation ; OECD ; Besteuerungsverfahren
    Abstract: This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264355637 , 9789264553392 , 9789264543676
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als OECD Applying the OECD principles on water governance to floods
    Keywords: Überschwemmung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; Urban, Rural and Regional Development ; Development ; Überschwemmung ; Wasserversorgung ; Politik
    Abstract: This report uses the OECD Principles on Water Governance as a tool for multi-stakeholder policy dialogue and practical assessment of the performance of flood governance systems. It applies the Principles to flood-prone contexts to help strengthen governance frameworks for managing the risks of “too much” water. By 2050, 1.6 billion people will be at risk of flooding, affecting nearly 20% of the world’s population at an increasing rate and many times over with dire social, economic and environmental consequences. In this report, a checklist is proposed as a self-assessment tool for stakeholders in flood management, based on lessons learned from 27 case studies that feature practical experiences and highlight common features and key challenges in flood governance.
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  • 62
    ISBN: 9789264700109
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Bulgaria (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bulgarien ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Bulgaria.
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  • 63
    ISBN: 9789264702912 , 9789264840584 , 9789264309395
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Erscheint auch als Waste management and the circular economy in selected OECD countries
    Keywords: Abfallwirtschaft ; Kreislaufwirtschaft ; OECD-Staaten ; Environment ; Industry and Services ; OECD ; Abfallwirtschaft ; Kreislaufwirtschaft ; Recycling
    Abstract: This report provides a cross-country review of waste, materials management and circular economy policies in selected OECD countries, drawing on OECD’s Environmental Performance Reviews during the period 2010-17. It presents the main achievements in the countries reviewed, along with common trends and policy challenges, and provides insights into the effectiveness and efficiency of waste, materials management and circular economy policy frameworks. As the selected reviews were published over a seven-year period, information for some countries may be more recent than for others. Nevertheless, the policy recommendations emerging from the reviews may provide useful lessons for other OECD countries and partner economies.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264686472 , 9789264824133 , 9789264826281
    Language: English
    Pages: 1 Online-Ressource (644 p.) , 21 x 28cm.
    Series Statement: Higher Education
    Parallel Title: Erscheint auch als Benchmarking higher education system performance
    RVK:
    Keywords: Hochschule ; Benchmarking ; OECD-Staaten ; Education ; OECD ; Höheres Bildungswesen ; Benchmarking ; Vergleich
    Abstract: The scope of contemporary higher education is wide, and concerns about the performance of higher education systems are widespread. The number of young people with a higher education qualification is expected to surpass 300 million in OECD and G20 countries by 2030. Higher education systems are faced with challenges that include expanding access, containing costs, and ensuring the quality and relevance of provision. The project on benchmarking higher education system performance provides a comprehensive and empirically rich review of the higher education landscape across OECD countries, taking stock of how well they are performing in meeting their education, research and engagement responsibilities.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264455269 , 9789264626348 , 9789264402195
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: Ageing and Employment Policies
    Parallel Title: Erscheint auch als Working better with age
    Keywords: Ältere Arbeitskräfte ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; OECD ; Ältere Arbeitnehmerin ; Älterer Arbeitnehmer
    Abstract: People today are living longer than ever before, but what is a boon for individuals can be challenging for societies. If nothing is done to change existing work and retirement patterns, the number of older inactive people who will need to be supported by each worker could rise by around 40% between 2018 and 2050 on average in the OECD area. This would put a brake on rising living standards as well as enormous pressure on younger generations who will be financing social protection systems. Improving employment prospects of older workers will be crucial. At the same time, taking a life-course approach will be necessary to avoid accumulation of individual disadvantages over work careers that discourage or prevent work at an older age; What can countries do to help? How can they give older people better work incentives and opportunities? This report provides a synthesis of the main challenges and policy recommendations together with a set of international best practices to foster employability, labour demand and incentives to work at an older age.
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  • 66
    ISBN: 9789264674875
    Language: English
    Pages: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Colombia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kolumbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Colombia ; Kolumbien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Colombia.
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  • 67
    ISBN: 9789264981966
    Language: English
    Pages: 1 Online-Ressource (353 Seiten) , Illustrationen
    Series Statement: OECD reviews of school resources
    Parallel Title: Erscheint auch als Working and learning together
    Keywords: Lehrkräfte ; Personalentwicklung ; Schule ; OECD-Staaten ; Education ; Governance
    Abstract: The staff working in schools are the most important resource for today’s education systems, both educationally and financially. This report aims to provide guidance for the design of human resource policies that strengthen, recognise and preserve the positive impact that teachers, school leaders and other school staff have on their students. It offers an in-depth analysis of how human resource policies can make the best use of available resources to create supportive working environments and build both individual and collective professional capacity in schools. This includes the design of entry requirements, career structures, salary schedules and working time arrangements to attract, retain and motivate high-quality staff; the effective and equitable matching of staff with schools through fair and transparent staff funding and recruitment; and informed investments in professional learning, from initial preparation to continuing development. Throughout its analysis, the report looks at implementation challenges and considers under which conditions human resource policy reforms are most likely to have the desired effects on schools and their staff. This report is the third in a series of thematic comparative reports bringing together findings from the OECD School Resources Review.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264345355 , 9789264459212 , 9789264448582
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Réforme des marchés publics : Progrès de mise en œuvre de la Recommandation 2015 de l’OCDE
    Parallel Title: Erscheint auch als Reforming public procurement
    Keywords: Öffentlicher Auftrag ; OECD-Staaten ; Governance
    Abstract: This report presents progress made by OECD countries and other economies on their adherence to the 2015 Recommendation of the Council on Public Procurement. The Recommendation provides strategic guidance in addressing challenges encountered in public procurement and identifies good procurement practices in order to ensure a strategic and holistic use of public procurement. This report discusses the Recommendation's continued relevance, how widely it has been disseminated, and whether it requires updating or revision.
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  • 69
    Online Resource
    Online Resource
    [Paris] : OECD | Paris : OECD Publishing
    ISBN: 9789264641297 , 9789264563414 , 9789264887855
    Language: English
    Pages: 1 Online-Ressource (232 Seiten) , Illustrationen
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Digital opportunities for better agricultural policies
    Keywords: Agrarpolitik ; Digitalisierung ; Landwirtschaft ; OECD-Staaten ; Agriculture and Food ; Environment ; Science and Technology
    Abstract: Recent digital innovations provide opportunities to deliver better policies for the agriculture sector by helping to overcome information gaps and asymmetries, lower policy-related transaction costs, and enable people with different preferences and incentives to work better together. Drawing on ten illustrative case studies and unique new data gathered via an OECD questionnaire on agri-environmental policy organisations' experiences with digital tools, this report explores opportunities to improve current agricultural and agri-environmental policies, and to deliver new, digitally enabled and information-rich policy approaches. It also considers challenges that organisations may face to make greater use of digital tools for policy, as well as new risks which increased use of digital tools may bring. The report provides practical advice on how policy makers can address challenges and mitigate risks to ensure digital opportunities for policy are realised in practice. Finally, the report briefly considers the broader regulatory and policy environment underpinning digitalisation of the agriculture sector, with the view to ensuring that use of digital tools for agricultural and agri-environmental policy remains coherent with the digitalisation of agriculture more generally.
    Note: Literaturangaben
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264969445 , 9789264412309 , 9789264394407
    Language: English
    Pages: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Fiscal resilience to natural disasters
    Keywords: Katastrophe ; Öffentliche Finanzen ; Soziale Kosten ; OECD-Staaten ; Welt ; Environment ; Governance ; Naturkatastrophe ; Soziale Kosten ; Finanzwirtschaft
    Abstract: Natural disasters continue to cause widespread damage and losses, with fast growing economies particularly exposed. Governments often shoulder a significant share of the costs of disaster recovery and reconstruction. This is true in OECD countries and even more so in developing economies, where private insurance markets are not as well developed. The fiscal impact of disasters on a government’s budget can be sizeable. Expenditures for the government arise from both explicit and implicit commitments to compensate for disaster losses. This report presents the results of a study that compares country practices in the management of the financial implications of disasters on government finances for a set of OECD member and partner countries particularly exposed to natural hazards.
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  • 71
    ISBN: 9789264578630
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Joint Audit 2019
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation ; OECD ; Finanzverwaltung ; Grenzüberschreitende Kooperation
    Abstract: Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes. The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264538528 , 9789264318656 , 9789264999848
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Recent trends in international migration of doctors, nurses and medical students
    Keywords: Gesundheitsberufe ; Arbeitsmigranten ; Studierende ; Internationale Migration ; OECD-Staaten ; Frankreich ; Irland ; Polen ; Rumänien ; Kanada ; Employment ; Social Issues/Migration/Health ; Medizinisches Personal ; Internationale Migration
    Abstract: This report describes recent trends in the international migration of doctors and nurses in OECD countries. Over the past decade, the number of doctors and nurses has increased in many OECD countries, and foreign-born and foreign-trained doctors and nurses have contributed to a significant extent. New in-depth analysis of the internationalisation of medical education shows that in some countries (e.g. Israel, Norway, Sweden and the United States) a large and growing number of foreign-trained doctors are people born in these countries who obtained their first medical degree abroad before coming back. The report includes four case studies on the internationalisation of medical education in Europe (France, Ireland, Poland and Romania) as well as a case study on the integration of foreign-trained doctors in Canada.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264948716 , 9789264800380 , 9789264941083
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Gute Strategien für gute Berufe in der frühen Bildung
    Parallel Title: Erscheint auch als Good practice for good jobs in early childhood education and care
    Keywords: Sozialberufe ; Frühkindliche Bildung ; Kinderbetreuung ; Qualifikation ; OECD-Staaten ; Education ; Employment ; Social Issues/Migration/Health ; OECD ; Kleinkinderziehung ; Kinderbetreuung ; Sozialberuf ; Qualifikation
    Abstract: Recruiting and retaining skilled staff is a long-standing challenge for the early childhood education and care (ECEC) sector. OECD countries are increasingly demanding that ECEC staff be highly skilled and highly qualified, but a combination of low wages, a lack of status and public recognition, poor working conditions, and limited opportunities for professional development mean that recruitment and retention are frequently difficult. What can countries do to build a highly qualified and well-trained ECEC workforce? What is the best route to increasing staff skills without exacerbating staff shortages? How can countries boost pay and working conditions in the context of limited resources? Building on past OECD work on early childhood education and care, and drawing on the experience of OECD countries, this report outlines good practice policy measures for improving jobs in ECEC and for constructing a high-quality workforce.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264311992 , 9789264312043 , 9789264312050
    Language: English
    Pages: 1 Online-Ressource (260 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cómo medir la transformación digital : Hoja de ruta para el futuro
    Parallel Title: Erscheint auch als Measuring the digital transformation
    RVK:
    Keywords: Digitalisierung ; Messung ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Industry and Services ; Digitalisierung
    Abstract: Measuring the Digital Transformation: A Roadmap for the Future provides new insights into the state of the digital transformation by mapping indicators across a range of areas – from education and innovation, to trade and economic and social outcomes – against current digital policy issues, as presented in Going Digital: Shaping Policies, Improving Lives. In so doing, it identifies gaps in the current measurement framework, assesses progress made towards filling these gaps and sets-out a forward-looking measurement roadmap. The goal is to expand the evidence base, as a means to lay the ground for more robust policies for growth and well-being in the digital era.
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264784185 , 9789264689626 , 9789264963399
    Language: English
    Pages: 1 Online-Ressource (114 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Unpacking e-commerce
    Keywords: Online-Handel ; Geschäftsmodell ; Wirtschaftspolitik ; OECD-Staaten ; Welt ; Science and Technology ; Trade ; Electronic Shopping ; Online-Shop ; Geschäftsmodell
    Abstract: As digital transformation has accelerated, the e-commerce landscape has become increasingly dynamic. New players have emerged at the same time that established actors have taken on new roles; some barriers to e-commerce at the firm, individual and country levels have been overcome, while other barriers have emerged. Innovative business models have transformed buyer-seller relationships and pushed out the frontier of what is possible to buy and sell online. This report analyses new and emerging e-commerce business models, examines e-commerce trends along a range of dimensions, and offers new insights on the policies needed to exploit the opportunities and mitigate the challenges of unlocking the potential of e-commerce for all.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264313019
    Language: English
    Pages: 1 Online-Ressource (188 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe ジェンダー平等の加速: 主流化、実施、リーダーシップ
    Parallel Title: Erscheint auch als Fast forward to gender equality
    Keywords: Gleichberechtigung ; Gleichstellungspolitik ; OECD-Staaten ; Governance ; Social Issues/Migration/Health
    Abstract: This report maps strategies, governance tools, institutional settings and innovative approaches used by governments across the OECD to drive and support society-wide gender equality goals. It covers all state institutions, including legislatures and judiciaries, and discusses the challenges faced by OECD countries in achieving long-lasting impact. Finally, the report provides policy guidance for state institutions, supported by examples of what works across the OECD. This report establishes a baseline for monitoring progress, based on the 2015 OECD Recommendation of the Council on Gender Equality in Public Life.
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  • 77
    ISBN: 9789264309883
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Romania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Rumänien ; OECD-Staaten ; G20-Staaten ; Taxation ; Romania ; Rumänien ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Romania.
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  • 78
    ISBN: 9789264309968
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Iceland (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Island ; OECD-Staaten ; G20-Staaten ; Taxation ; Iceland ; Bericht ; OECD ; Island ; Internationales Steuerrecht ; Island ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Iceland.
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  • 79
    ISBN: 9789264309944
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovenia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowenien ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovenia ; Slowenien ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Slovenia.
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  • 80
    ISBN: 9789264309982
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hungary (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Ungarn ; OECD-Staaten ; G20-Staaten ; Taxation ; Hungary ; Bericht ; OECD ; Ungarn ; Internationales Steuerrecht ; Ungarn ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hungary.
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  • 81
    ISBN: 9789264310001
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Greece (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Griechenland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greece ; Griechenland ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Greece.
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  • 82
    ISBN: 9789264309890
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovak Republic (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowakei ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovak Republic ; OECD ; Slowakei ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Slovak Republic.
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  • 83
    ISBN: 9789264894150
    Language: English
    Pages: 140 Seiten , Illustrationen
    Series Statement: OECD reviews of vocational education and training
    Parallel Title: Erscheint auch als Jeon, Shinyoung Unlocking the potential of migrants
    RVK:
    Keywords: Migranten ; Berufsbildung ; OECD-Staaten ; Graue Literatur ; Amtsdruckschrift ; Graue Literatur ; Graue Literatur ; Amtsdruckschrift ; Graue Literatur ; Graue Literatur ; Amtsdruckschrift ; Graue Literatur
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264716742 , 9789264572485 , 9789264762886
    Language: English
    Pages: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Measuring distance to the SDG targets 2019
    DDC: 338.927
    Keywords: Nachhaltige Entwicklung ; OECD-Staaten ; Education ; Agriculture and Food ; Environment ; Social Issues/Migration/Health ; Development ; Industry and Services ; OECD ; Mitgliedsstaaten ; Vereinte Nationen Generalversammlung Sustainable Development Goals
    Abstract: The Sustainable Development Goals (SDGs) set a broad and ambitious programme for the world to achieve by 2030. With 17 Goals, underpinned by 169 Targets, the complex and integrated nature of the 2030 Agenda presents national governments with huge challenges for implementation. To assist countries, the OECD has developed a unique methodology allowing comparison of progress across SDG goals and targets. Based on the UN Global List of 244 indicators, this study evaluates the distance that OECD countries need to travel to meet SDG targets for which data is currently available. This 2019 edition of the study presents the latest results for OECD countries, both on average and individually, as well as new exploratory approaches to assessing progress over time and transboundary aspects of the SDGs. By providing a high-level overview of countries’ strengths and weaknesses in performance across the SDGs, this study aims to support member countries in navigating the SDGs and in setting their own priorities for action within the broad 2030 Agenda.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD
    ISBN: 9789264307216 , 9789279981142
    Language: English
    Pages: 1 Online-Ressource (306 Seiten)
    Parallel Title: Erscheint auch als Settling in 2018
    DDC: 330
    Keywords: Migranten ; Soziale Integration ; EU-Staaten ; OECD-Staaten ; G20-Staaten ; Education ; Employment ; Social Issues/Migration/Health
    Abstract: This joint OECD-European Commission publication presents a comprehensive international comparison across all EU and OECD countries - as well as selected G20 countries - of the integration outcomes of immigrants and their children, using 74 indicators based on three strands: labour market and skills; living conditions; and civic engagement and social integration. To place the comparison in its proper context, the publication also provides detailed data on the characteristics of immigrant populations and households. Three special-focus chapters are dedicated to examining gender issues, youth with a migrant background, and third-country nationals in the European Union.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 71 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 265 (February 2018)
    Keywords: Digitale Spaltung ; Ländlicher Raum ; OECD-Staaten ; Science and Technology ; Graue Literatur
    Abstract: This document examines recent policy and technology approaches to bridging the digital divide in rural and remote areas in OECD countries. First, it discusses issues related to assessing broadband gaps, defining speeds and establishing national targets. Second, it describes policies being implemented to improve both access and uptake, such as fostering competition, promoting national, rural and community-led broadband initiatives, supporting open access policies and reducing deployment costs. Finally, it briefly reviews technological developments that are likely to influence the provision of services in underserved areas. Experience in OECD countries with fibre optics, coaxial cable, copper, fixed and mobile wireless, satellites and hybrid approaches, as well as with emerging technologies, are used to illustrate some of the technological trends discussed. This document also includes a summary of common challenges and good practices to bring improved communication services to individuals and communities in rural and remote areas.
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    URL: Volltext  (lizenzpflichtig)
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  • 87
    ISBN: 9789264298378 , 9789264298361 , 9789264085145
    Language: English
    Pages: 1 Online-Ressource (161 Seiten) , Illustrationen
    Series Statement: Starting Strong
    Series Statement: Starting strong
    Parallel Title: Erscheint auch als Engaging Young Children
    Parallel Title: Erscheint auch als Engaging young children
    Keywords: OECD-Staaten ; Kinderbetreuung ; Frühkindliche Bildung ; Qualität ; Education ; Europa ; Kinderbetreuung ; Vorschulerziehung
    Abstract: The first years of life lay the foundations for a child’s future development and learning. Many countries have increased their financial support for provision of early childhood education and care (ECEC) over the past years. More recently, the focus of debate has been shifting from expanding access to affordable ECEC to enhancing its quality. A growing body of research suggests that the magnitude of the benefits for children will depend on the level of quality of early childhood services, with especially strong evidence in the case of disadvantaged children. In light of budgetary constraints, policy makers require the latest knowledge base of the quality dimensions that are most important for ensuring children's development and early learning. However, current research is often narrow in focus or limited to programme-level or national-level conclusions. This book expands the knowledge base on this topic. It draws lessons from a cross-national literature review and meta-analysis of the relationship between early childhood education and care structure (e.g. child-staff ratios, staff training and qualifications), process quality (i.e. the quality of staff-child interactions and developmental activities), and links to child development and learning. This report concludes with key insights, as well as avenues for further research. It was co-funded by the European Union.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 32 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 268 (April 2018)
    Keywords: Gebäudemanagement ; Internet der Dinge ; Verbraucherpolitik ; OECD-Staaten ; Science and Technology ; Graue Literatur
    Abstract: The “smart home” looks set to be the arena in which many people will utilise consumer-facing Internet of Things (IoT) technologies for the first time. A new generation of familiar household devices and appliances (e.g. washing machines) are becoming “smart” through the addition of sensors, software and Internet connections. They are entering the home alongside innovative IoT era devices (e.g. smart speakers) – often integrating with them to form smart residential systems (e.g. relating to energy, entertainment and home security). This report outlines the key consumer benefits and risks associated with Internet of Things (IoT) devices in the “smart home”. The benefits include convenience, customisation and control. However, there are potential risks for smart home residents such as data privacy and cybersecurity threats, limitations on interoperability, the need for lifetime product support, complex supply chains and liability regimes, and product safety.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264085350
    Language: English
    Pages: 1 Online-Ressource (190 Seiten)
    Parallel Title: Erscheint auch als Working together for local integration of migrants and refugees
    DDC: 330
    Keywords: Soziale Integration ; Flüchtlinge ; Migranten ; Gemeinde ; Stadt ; OECD-Staaten ; Governance ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Abstract: Behind every migration statistic, there are individuals or families starting a new life in a new place. Local authorities, in co-ordination with all levels of government and other local partners, play a key role in integrating these newcomers and empowering them to contribute to their new communities. Integration needs to happen where people are: in their workplaces, their neighbourhoods, the schools to which they send their children and the public spaces where they will spend their free time. This report describes what it takes to formulate a place-based approach to integration through concerted efforts across levels of government as well as between state and non-state actors. It draws on both quantitative evidence, from a statistical database, and qualitative evidence from a survey of 72 cities. These include nine large European cities (Amsterdam, Athens, Barcelona, Berlin, Glasgow, Gothenburg, Paris, Rome and Vienna) and one small city in Germany (Altena), which are the subject of in-depth case studies. The report also presents a 12-point checklist, a tool that any city or region – in Europe, the OECD or beyond – can use to work across levels of government and with other local actors in their efforts to promote more effective integration of migrants.
    URL: Volltext  (lizenzpflichtig)
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 49 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 266 (March 2018)
    Keywords: Online-Handel ; Internationale Geschäftsbeziehungen ; Verbraucherschutz ; Rechtsdurchsetzung ; OECD-Staaten ; Science and Technology ; Graue Literatur
    Abstract: This report examines information on consumer protection enforcement authorities of OECD member and non-member countries, especially on the ability of these authorities to co-operate across borders. It is based on questionnaire responses from 31 countries, supplemented by additional research. It has been prepared to support a review of the 2003 OECD Recommendation of the Council concerning Guidelines for Protecting Consumers from Fraudulent and Deceptive Commercial Practices across Borders. It will also inform work to implement the 2016 OECD Recommendation of the Council on Consumer Protection in E-Commerce, which contains updated provisions on enforcement co-operation.
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    URL: Volltext  (lizenzpflichtig)
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 269 (April 2018)
    Keywords: Unternehmenspublizität ; Online-Marketing ; Verhaltensökonomik ; Verbraucherpolitik ; OECD-Staaten ; Science and Technology ; Graue Literatur
    Abstract: This report looks at how behavioural insights can be used to improve online information disclosures for consumers. The report is the latest contribution to work by the OECD’s Committee on Consumer Policy on improving consumer policy with behavioural insights. Behavioural insights incorporate findings from economics, psychology, neuroscience and marketing to better understand how individuals and businesses actually behave in the marketplace. While the role of information disclosure policies is clear in empowering consumers to make informed decisions when shopping online, findings from behavioural insights raise questions about the usefulness of certain forms of information disclosure. This report looks at these concerns and the subsequent policy implications.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264189881 , 9789264297951
    Language: English
    Pages: 1 Online-Ressource
    Parallel Title: Erscheint auch als Rethinking urban sprawl
    DDC: 330
    Keywords: 1990-2014 ; Suburbanisierung ; Nachhaltige Stadtentwicklung ; OECD-Staaten ; Environment ; Urban, Rural and Regional Development ; Transport ; Economics
    Abstract: This report provides a new perspective to the nature of urban sprawl and its causes and environmental, social and economic consequences. This perspective, which is based on the multi-dimensionality of urban sprawl, sets the foundations for the construction of new indicators to measure the various facets of urban sprawl. The report uses new datasets to compute these indicators for more than 1100 urban areas in 29 OECD countries over the period 1990-2014. It then relies on cross-city, country-level and cross-country analyses of these indicators to provide insights into the current situation and evolution of urban sprawl in OECD cities. In addition, the report offers a critical assessment of the causes and consequences of urban sprawl and discusses policy options to steer urban development to more environmentally sustainable forms.
    URL: Volltext  (kostenfrei)
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 32 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 267 (March 2018)
    Keywords: Internet der Dinge ; Produktsicherheit ; Verbraucherpolitik ; OECD-Staaten ; Science and Technology ; Graue Literatur
    Abstract: In addition to offering greater product choice and convenience to consumers, the IoT is expected to revolutionise the way product design, manufacturing, and product delivery processes are monitored, analysed and improved, including remotely. This report describes current and emerging IoT developments that may have implications for consumer product safety policy design and enforcement. It describes the opportunities afforded by the IoT to enhance the quality of products, help prevent consumer product safety hazards or damage, and to create better ways to manage safety in the supply chain and the marketplace. The report also draws attention to the potential for the IoT to give rise to new safety risks, and questions about whether existing liability and product safety regulatory regimes are adequate.
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  • 94
    Online Resource
    Online Resource
    [Paris] : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 67 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 271 (October 2018)
    Keywords: Internet der Dinge ; Messung ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Graue Literatur
    Abstract: The Cancun Ministerial mandate on the Digital Economy (2016) highlighted the importance of developing Internet of Things (IoT) metrics to assess the effects of the IoT in different policy areas. Accordingly, this report reviews different definitions of IoT in view of establishing an operational definition for the CDEP work, and proposes a taxonomy for IoT measurement. The report also explores potential challenges for communication infrastructures due to the exponential growth of IoT devices through the application of connected and automated vehicles. This IoT application was chosen as the data transmission requirements of fully automated vehicles may have substantial implications for network infrastructure, and therefore may require prioritisation in terms of measurement.
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  • 95
    ISBN: 9789264305304 , 9789264305717 , 9789264305724
    Language: English
    Pages: 1 Online-Ressource (90 Seiten) , Diagramme
    Parallel Title: Erscheint auch als Effective carbon rates 2018
    DDC: 330
    RVK:
    Keywords: Emissionshandel ; Ökosteuer ; OECD-Staaten ; Taxation ; Kohlendioxid ; Preisbildung ; Umweltsteuer ; Umweltzertifikathandel
    Abstract: Decarbonisation keeps climate change in check and contributes to cleaner air and water. Countries can price CO2-emissions to decarbonise their economies and steer them along a carbon-neutral growth path. Are countries using this tool to its full potential? This report measures carbon pricing of CO2-emissions from energy use in 42 OECD and G20 countries, covering 80% of world emissions. The analysis takes a comprehensive view of carbon prices, including specific taxes on energy use, carbon taxes and tradable emission permit prices. The ‘carbon pricing gap’ measures how much the 42 countries, together as well as individually, fall short of pricing emissions in line with levels needed for decarbonisation. On aggregate, the ‘carbon pricing gap’ indicates how advanced the 42 countries are with the implementation of market-based tools to decarbonise their economies. At the country level, the gap can be seen as an indicator of long-run competitiveness.
    URL: Volltext  (kostenfrei)
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264307254 , 9789264307247 , 9789264306486
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Vocational Education and Training
    Parallel Title: Parallele Sprachausgabe L'apprentissage et l'alternance en sept questions : Leçons des expériences internationales
    Parallel Title: Erscheint auch als Seven questions about apprenticeships
    Keywords: Betriebliche Ausbildung ; OECD-Staaten ; Education ; Employment ; Berufsausbildung
    Abstract: After a period of relative neglect in many countries, apprenticeships and other forms of work-based learning are experiencing a revival. Their effectiveness in easing school-to-work transitions and serving the economy is increasingly recognised. However, engaging individuals, employers, social partners and education and training systems in such learning remains a significant challenge. In light of this, Seven Questions about Apprenticeships draws out policy messages on how to design and implement high-quality apprenticeships, using material from the OECD project Work-based Learning in Vocational Education and Training. It presents answers to seven questions commonly asked by governments and practitioners seeking to either introduce or reform apprenticeship systems for young people and/or older workers. Can apprenticeships provide a useful contribution in every country? Should employers receive financial incentives for providing apprenticeships? What is the right wage for apprentices, and how long should an apprenticeship last? How can we ensure a good learning experience at work? How can apprenticeships be made to work for youth at risk? And how to attract potential apprentices? The study establishes principles of effective practice by building on new analytical work and examples of effective practice from around the world.
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  • 97
    ISBN: 9789264304369
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: New Zealand (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Neuseeland ; OECD-Staaten ; G20-Staaten ; Taxation ; New Zealand
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by New Zealand, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.
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  • 98
    ISBN: 9789264304222
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Portugal (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Portugal ; OECD-Staaten ; G20-Staaten ; Taxation ; Portugal
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Portugal.
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  • 99
    ISBN: 9789264304321
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Malta (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Malta ; OECD-Staaten ; G20-Staaten ; Taxation ; Malta
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Malta, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264309272
    Language: English
    Pages: 1 Online-Ressource (136 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Risk Management Policies
    Parallel Title: Erscheint auch als Assessing global progress in the governance of critical risks
    Keywords: Risikomanagement ; Politik ; OECD-Staaten ; Governance
    Abstract: The successful governance of critical risks is a strategic investment in preserving economic competitiveness and sustainable growth and in ensuring safer and better lives for the future. Citizens and businesses expect governments to be prepared for a wide range of possible crises and global shocks. However, the increasing frequency of events previously believed impossible, and their significant economic impact, has often revealed significant governance gaps. This OECD report provides an overview of countries' progess in implementing the Recommendation of the Council on the Governance of Critical Risks, which were designed to better govern and manage complex national risks. Based on an OECD wide survey, the report evaluates the progress made by countries, seeking to evaluate the key challenges in institutional, policy, administrative and regulatory mechanisms, used to manage critical risks from a whole of government perspective. The ultimate goal is to guide governments in minimising the effects of critical risks on economies and on citizens' daily lives to preserve national security.
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