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  • 2010-2014  (560)
  • 1995-1999  (1)
  • 1985-1989  (1)
  • 2013  (560)
  • OECD  (560)
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Years
Year
  • 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
    Library Location Call Number Volume/Issue/Year Availability
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  • 2
    Language: English , French
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Ageing and employment policies
    Former Title: 2.2003 Hauptsacht. franz.. - 2.2003 Parallelsacht. engl.
    Keywords: OECD ; Mitgliedsstaaten ; Bevölkerungsentwicklung ; Arbeitsmarktpolitik ; Sozialpolitik
    Library Location Call Number Volume/Issue/Year Availability
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  • 3
    Language: English , French
    Edition: [Elektronische Ressource]
    Series Statement: OECD statistics
    Keywords: Diskette
    Library Location Call Number Volume/Issue/Year Availability
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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
    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
    Library Location Call Number Volume/Issue/Year Availability
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  • 6
    Language: English , French , Spanish
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. International standardisation of fruit and vegetables
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  • 7
    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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  • 8
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Enterprise policy performance assessment
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  • 9
    Online Resource
    Online Resource
    Paris : OECD
    Show associated volumes/articles
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Franz. Ausg. u.d.T. Études de l'OCDE sur l'administration électronique
    Parallel Title: Druckausg. u.d.T. OECD e-government studies
    Library Location Call Number Volume/Issue/Year Availability
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  • 10
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Series Statement: Emerging economies transition
    Parallel Title: Franz. Ausg. u.d.T. Examen des politiques d'investissement
    Parallel Title: Druckausg. u.d.T. OECD investment policy reviews
    Keywords: Auslandsinvestition
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  • 11
    Online Resource
    Online Resource
    Paris : [Verlag nicht ermittelbar] ; 1.2003 -
    ISSN: 1815-199X
    Language: English
    Pages: Online-Ressource
    Dates of Publication: 1.2003 -
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur ; Monografische Reihe
    Note: Gesehen am 20.04.2022
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  • 12
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    ISSN: 1995-3879 , 2307-3764
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Series Statement: OECD publishing
    Parallel Title: Engl. Ausg. OECD OECD factbook
    Parallel Title: Online-Ausg. Die OECD in Zahlen und Fakten
    DDC: 337.1021
    RVK:
    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Sozialstatistik ; Umweltstatistik ; OECD-Staaten ; Amtsdruckschrift ; Statistik ; Graue Literatur ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
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  • 13
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12=2011; 8.2013; 2014 - 2015/2016 ; damit Erscheinen eingestellt
    ISSN: 1995-3879 , 1814-7364 , 1814-7364
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12=2011; 8.2013; 2014 - 2015/2016 ; damit Erscheinen eingestellt
    Series Statement: OECD publishing
    Parallel Title: Parallele Sprachausgabe OECD Die OECD in Zahlen und Fakten
    Parallel Title: Erscheint auch als OECD OECD factbook
    Parallel Title: Erscheint auch als OECD OECD factbook
    DDC: 300
    RVK:
    RVK:
    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Umweltstatistik ; Sozialstatistik ; OECD-Staaten ; Statistik ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
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  • 14
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 2006 - 2007[?]; 2014 nachgewiesen
    ISSN: 1995-3968
    Language: German
    Pages: 27 cm
    Dates of Publication: 2006 - 2007[?]; 2014 nachgewiesen
    Parallel Title: Engl. Ausg. International migration outlook ...
    Former Title: Jahresbericht
    DDC: 304.8205
    Keywords: Zeitschrift
    Note: 2008 - 2013 und 2015 - 2017 nicht erschienen
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  • 15
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 2006 - 2007[?]; 2014 nachgewiesen
    Language: German
    Pages: 27 cm
    Dates of Publication: 2006 - 2007[?]; 2014 nachgewiesen
    Parallel Title: Parallele Sprachausgabe International migration outlook ...
    Former Title: Jahresbericht
    DDC: 304.8205
    Keywords: Zeitschrift
    Note: 2008 - 2013 und 2015 - 2017 nicht erschienen
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  • 16
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 2006 - 2007[?]; 2014 nachgewiesen
    ISSN: 1995-3968 , 1995-3968
    Language: German
    Pages: 27 cm
    Dates of Publication: 2006 - 2007[?]; 2014 nachgewiesen
    Parallel Title: Engl. Ausg. International migration outlook ...
    Former Title: Jahresbericht
    DDC: 304.8205
    RVK:
    Keywords: Zeitschrift
    Note: 2008 - 2013 und 2015 - 2017 nicht erschienen
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  • 17
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 2006 - 2007[?]; 2014 nachgewiesen
    ISSN: 1995-3968
    Language: German
    Pages: 27 cm
    Dates of Publication: 2006 - 2007[?]; 2014 nachgewiesen
    Parallel Title: Engl. Ausg. International migration outlook ...
    Former Title: Jahresbericht
    DDC: 304.8205
    Keywords: Zeitschrift
    Note: 2008 - 2013 und 2015 - 2017 nicht erschienen
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  • 18
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 2006 - 2007[?]; 2014 nachgewiesen
    ISSN: ISSN 1995-3968
    Language: German
    Pages: 27 cm
    Dates of Publication: 2006 - 2007[?]; 2014 nachgewiesen
    Parallel Title: Engl. Ausg. International migration outlook ...
    Former Title: Jahresbericht
    DDC: 304.8205
    Keywords: Zeitschrift
    Note: 2008 - 2013 und 2015 - 2017 nicht erschienen
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  • 19
    Book
    Book
    [Paris] : Organisation for Economic Co-operation and Development
    ISBN: 9789264190337
    Language: German
    Pages: 284 S. , graph. Darst
    DDC: 305.3
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Aufsatzsammlung ; OECD ; Geschlechterpolitik
    Note: Includes bibliographical references
    URL: Volltext  (kostenfrei)
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201811
    Language: English
    Pages: Online-Ressource (316 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Poland
    Keywords: Governance-Ansatz ; Polen ; Governance ; Poland
    Abstract: This report proposes a practical, country-based framework for developing good governance indicators for programmes funded by the European Union in Poland. The concepts presented and the challenges discussed are, however, relevant to a wide range of OECD member and non-member countries in the development of indicators-based performance measurement systems.
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  • 21
    Online Resource
    Online Resource
    [s.l.] : OECD Paris
    ISBN: 9264204016
    Language: English
    Pages: Online Ressource (2440 KB, 124 S.)
    Edition: 1. Aufl.
    Parallel Title: Print version The Survey of Adult Skills : Reader's Companion
    DDC: 302.224409177021
    Keywords: Electronic books
    Abstract: This readers companion for the Survey of Adult Skills explains what the survey measures and the methodology behind the measurements, provides content of the background questionnaires, examines the relationship between this survey and other skills surveys, as well the issues of key competencies and measurements of human capital.
    Abstract: This reader's companion for the Survey of Adult Skills explains what the survey measures and the methodology behind the measurements, provides content of the background questionnaires, examines the relationship between this survey and other skills surveys, as well the issues of 'key competencies"" and measurements of human capital
    Description / Table of Contents: Foreword; Acknowledgements; Table of Contents; Reader's Guide; Introduction; Chapter 1 - What the Surveyof Adult Skills (PIAAC) Measures; Some major features of the assessment; An assessment of key information-processing competencies; A use-oriented conception of competency; Proficiency as a continuum; The importance of contextual information; Box 1.1 Competencies or skills?; An overview of literacy, numeracy and problem solving in technology-rich environments; Table 1.1 Summary of assessment domains in the Survey of Adult Skills (PIAAC); Literacy; Definition; Content; Cognitive strategies
    Description / Table of Contents: ContextsDistribution of test items by task characteristics; Table 1.2 Distribution of literacy items by medium; Table 1.3 Distribution of literacy items by context; Table 1.4 Distribution of literacy items by cognitive strategy; Literacy sample items; Reading components; Examples of reading component items; Numeracy; Definition; Content; Representations of mathematical information; Cognitive strategies; Contexts; Distribution of test items by task characteristics; Table 1.5 Distribution of numeracy items by response type; Table 1.6 Distribution of numeracy items by context
    Description / Table of Contents: Table 1.7 Distribution of numeracy items by mathematical contentNumeracy sample items; Problem solving in technology-rich environments; Definition; Content; Cognitive strategies; Contexts; Distribution of test items by task characteristics; Table 1.8 Distribution of problem-solving tasks by cognitive dimensions; Table 1.9 Distribution of problem-solving tasks by technology dimensions; Table 1.10 Distribution of problem-solving tasks by context; Table 1.11 Distribution of problem-solving tasks by intrinsic complexity (number of steps)
    Description / Table of Contents: Table 1.12 Distribution of problem-solving tasks by intrinsic complexity (number of constraints)Table 1.13 Distribution of problem-solving tasks by explicitness of problem statement; Problem-solving sample item; Notes; References; Chapter 2 - The Background Questionnaire of the Survey of Adult Skills (PIAAC); The characteristics and background of respondents; Table 2.1 Data collected concerning the characteristics and background of respondents; Educational attainment and participation in learning activities
    Description / Table of Contents: Table 2.2 Information collected regarding educational experience and current participationin learning activitiesLabour force status, work history and job characteristics; Table 2.3 Information collected regarding labour force status, work history and job characteristics; Social participation and health; Table 2.4 Information collected on social participation and health; The use of skills; Engagement as a component of proficiency; The role of literacy and numeracy practices and computer use in maintaining and developing skills; Comparative information on a broader range of key skills
    Description / Table of Contents: Demand for skills
    Note: Description based upon print version of record
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  • 22
    ISBN: 9789264201125
    Language: English
    Pages: 330 S.
    Edition: Online-Ausg. Online-Ressource
    Series Statement: PISA 2012 results vol. 2
    Series Statement: PISA
    Series Statement: PISA 2012 results
    Parallel Title: Parallelausg. Résultats du PISA 2012 ; L'équité au service de l'excellence (Volume II) ; Offrir à chaque élève la possibilité de réussir
    Parallel Title: Parallelausg. PISA 2012 Ergebnisse; Exzellenz durch Chancengerechtigkeit (Band II); Allen Schülerinnen und Schülern die Voraussetzungen zum Erfolg sichern
    Parallel Title: Erscheint auch als PISA 2012 results ; Vol. II: Excellence trough equity
    Keywords: Education
    Abstract: This second volume of PISA 2012 results defines and measures equity in education and analyses how equity in education has evolved across countries between PISA 2003 and 2012. The volume examines the relationship between student performance and socio-economic status, and describes how other individual student characteristics, such as immigrant background and family structure, and school characteristics, such as school location, are associated with socio-economic status and performance. The volume also reveals differences in how equitably countries allocate resources and opportunities to learn to schools with different socio-economic profiles. Case studies,examining the policy reforms adopted by countries that have improved in PISA, are highlighted throughout the volume.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203822
    Language: English
    Pages: Online-Ressource (34 p)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 431 ; Corrosion cutanée in vitro ; Essai sur modèle de peau humaine
    Keywords: Environment
    Abstract: The present Test Guideline addresses the human health hazard endpoint skin corrosion, following exposure to a test chemical. Skin corrosion is defined as the production of irreversible tissue damage, manifested as visible necrosis of the skin, according to the definition of the Globally Harmonised System for Classification and Labeling of Chemicals. This Test Guideline describes an in vitro procedure allowing the identification of non-corrosive and corrosive substances and mixtures, based on three-dimensional human skin model which reliably reproduces histological, morphological, biochemical, and physiological properties of the upper layers of human skin, including a functional stratum corneum. The procedure on reconstituted human epidermis is based on the principle that corrosive chemicals are able to penetrate the stratum corneum by diffusion or erosion, and are cytotoxic to the underlying cell layers. Two tissue replicates are used for each treatment (or exposure time), and for controls. Corrosive materials are identified by their ability to produce a decrease in cell viability below defined threshold levels at specified exposure time. Cell viability is measured by enzymatic conversion of the vital dye MTT into a blue formazan salt that is quantitatively measured after extraction from tissues. Corrosive substances are evidenced by their capacity to reduce cell viability below the defined threshold. Several validated methods are referenced in the Test Guideline and follow the procedure described above. Some of the methods referenced allow sub-categorisation among corrosive chemicals. This Test Guideline also includes a set of Performance Standards (PS) for the assessment of similar and modified TER-based test methods.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205093
    Language: English
    Pages: Online-Ressource (67 p)
    Series Statement: Nuclear Science
    Keywords: Nuclear Energy
    Abstract: Future fuel cycle characteristics, feasibility and acceptability will be crucial for the continued development of nuclear energy, especially in the post-Fukushima context. Fuel cycle choices have both long- and short-term impacts, and a holistic assessment of their characteristics, cost and associated safety issues is of paramount importance. This report associates quantified impacts with foreseeable nuclear energy development in different world regions. It gives initial results in terms of uranium resource availability, fuel cycle facility deployment and reactor types. In particular, the need to achieve short doubling times with future fast reactors is investigated and quantified. The report also provides guidelines for performing future studies to account for a wider range of hypotheses on energy demand growth, different hypotheses regarding uranium resource availability and different types of reactors to be deployed.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264197008
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: IEA Technology Roadmaps
    Keywords: Energy ; India
    Abstract: This roadmap outlines emissions reduction potential from all technologies that can be implemented in the Indian cement industry. Taking into account the specificities of the Indian context, markets and opportunities, this roadmap outlines a possible transition path for the Indian cement industry to support the global goal of halving CO 2 emissions by 2050.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201484
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Ageing and Employment Policies
    Parallel Title: Erscheint auch als Ageing and employment policies
    Keywords: Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Norwegen ; Social Issues/Migration/Health ; Norway
    Abstract: This report provides an overview of the substantial ageing and employment policy initiatives already implemented in Norway over the past decade and identifies areas where more should be done, covering both supply-side and demand-side aspects. To give better incentives to carry on working, the report recommends further reforms in the second-pillar pension schemes, particularly for public sector employees. On the side of employers, it is important to progress towards more age-neutral hiring decisions and to review of age limits for mandatory retirement. To improve the employability of older workers, the focus should be to promote job-related training with a particular focus on mid-career workers and to encourage initiatives based on a full-time culture and good working conditions for all.
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  • 27
    ISBN: 9789264203860
    Language: English
    Pages: Online-Ressource (20 p)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 438 ; Méthode d'essai sur oeil de poulet isolé pour l'identification des produits chimiques i) provoquant des lésions oculaires graves et ii) ne relevant d'aucune classification pour irritation oculaire ou lésion oculaire grave
    Keywords: Environment
    Abstract: Isolated Chicken Eye Test Method for Identifying i) Chemicals Inducing Serious Eye Damage and ii) Chemicals Not Requiring Classification for Eye Irritation or Serious Eye Damage The Isolated Chicken Eye (ICE) test method is an in vitro test method that can be used to classify substances as causing serious eye damagae (UN GHS Category 1) or as not requiring classification (UN GHS No catgory). The ICE method uses eyes collected from chickens obtained from slaughterhouses where they are killed for human consumption, thus eliminating the need for laboratory animals. The eye is enucleated and mounted in an eye holder with the cornea positioned horizontally. The test substance and negative/positive controls are applied to the cornea. Toxic effects to the cornea are measured by a qualitative assessment of opacity, a qualitative assessment of damage to epithelium based on fluorescein retention, a quantitative measurement of increased thickness (swelling), and a qualitative evaluation of macroscopic morphological damage to the surface. The endpoints are evaluated separately to generate an ICE class for each endpoint, which are then combined to generate an Irritancy Classification for each test substance. Optionally, histopathology of the eye can be evaluated to improve the predictivity of the test for chemicals causing serious eye damage.
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  • 28
    ISBN: 9789264190597
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: Reviews of National Policies for Education
    Parallel Title: Parallelausg. Revisión de Políticas Nacionales de Educación; El Aseguramiento de la Calidad en la Educación Superior en Chile 2013
    Keywords: Education ; Science and Technology ; Chile
    Abstract: Growth and diversity have characterised higher education in OECD countries for fifty years. Chile is no exception and has experienced dramatic increases in the number of students, the range of institutions and the programmes that they offer. But wider participation and diversification are only part of the story. Chilean society remains highly unequal in economic and social terms, and the quality of the academic, technical and professional programmes on offer is uneven. The establishment of a culture of quality in higher education which goes beyond accreditation, and the provision of accurate and reliable information, have become issues of concern not only to institutions, students and employers but to a wider public. This report analyses the performance of the relatively young higher education quality assurance system (SINAC-ES). It provides a set of key principles that the OECD review team believes both reflect international practice and are relevant for Chile. The report makes a set of recommendations about the place of the SINAC ES in Chilean higher education and society; the focus of its work; its structure and leadership; and the functions of licensing; accreditation and information that it carries out.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203686
    Language: English
    Pages: Online-Ressource (6 p)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 1
    Parallel Title: Parallelausg. Essai n 122 ; Détermination du pH, de l'acidité et de l'alcalinité
    Keywords: Environment
    Abstract: This Test Guideline describes the procedure for the electronic determination of pH of an undiluted aqueous solution or dispersion, the pH of a dilution of a solution or dispersion in water, or the pH of a chemical diluted to end-use concentration. It also describes procedures to determine acid reserve or alkali reserve for a chemical that is acidic or alkaline with either strong or weak acid or alkali. The pH of an aqueous solution or dispersion in water is determined with a pH-meter equipped with an appropriate electrode system. The acidity or alkalinity of a solution or dispersion in water is determined by titration with standard acid or alkali using electrometric endpoint detection.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202382
    Language: English
    Pages: Online-Ressource (144 p.)
    Parallel Title: Parallelausg. Cadre d'action pour l'investissement agricole au Burkina Faso
    Parallel Title: Erscheint auch als Policy framework for investment in agriculture in Burkina Faso
    Keywords: Landwirtschaft ; Investitionspolitik ; Burkina Faso ; Agriculture and Food ; Finance and Investment ; Development ; Burkina Faso ; Burkina Faso
    Abstract: Burkina Faso is the first country to apply the OECD Policy Framework for Investment in Agriculture to assess its policies to attract and benefit from investment in the sector. This whole-of-government assessment involved 17 Ministries and institutions, as well as the private sector, and has identified short- to medium-term measures to improve and strengthen the country's capacity for policy design.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282105955
    Language: English
    Pages: Online-Ressource (235 p.) , ill.
    Series Statement: ITF Research Reports
    Keywords: Transport
    Abstract: Many jurisdictions around the world are trying to retain or increase the share of cycling in urban traffic in order to benefit from the many health and transport efficiency benefits. Safety is a key concern and should be accounted for in these policies. This report of the International Transport Forum's Cycling Safety Working Group monitors international trends in cycling, safety and policy, and explores options that may help decision makers design safe environments for cycling. Key messages relate to strategic goal-setting for cycling policy and managing crash risks while increasing health benefits. The report also discusses how to better capture crash and bicycle usage statistics. The safety impacts of a wide range of pro-cycling measures are examined in detail.
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  • 33
    ISBN: 9789264205062
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: The OECD Nuclear Energy Agency (NEA) Forum on Stakeholder Confidence (FSC) Annotated Glossary is a review of concepts central to societal decision making about radioactive waste management. It records the evolution in understanding that has taken place in the group as the FSC has worked with these concepts over time. This should be a useful resource not only for new FSC participants but also for others: this annotated glossary forms a good reference handbook for future texts regarding societal aspects of radioactive waste management and its governance.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (308 p.) , 16 x 23cm.
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Erscheint auch als Greening household behaviour
    Keywords: Konsumentenverhalten ; Lebensstil ; Umweltbewusstsein ; OECD-Staaten ; Environment ; OECD ; Verbraucherverhalten ; Lebensstil ; Umweltbewusstsein
    Abstract: Developing growth strategies that promote greener lifestyles requires a good understanding of the factors that affect people's behaviour towards the environment. Recent OECD work based on periodic surveys of more than 10 000 households across a number of countries and areas represents a breakthrough by providing a common framework to collect unique empirical evidence for better policy design This publication presents a data overview of the most recent round of the survey implemented in five areas (energy, food, transport, waste, and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that "soft" measures such as labeling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments.
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  • 35
    Language: English
    Pages: 1 Online-Ressource (564 p.) , 21 x 28cm.
    Series Statement: PISA
    Keywords: Education
    Abstract: The OECD Programme for International Student Assessment (PISA) examines not just what students know in mathematics, reading and science, but what they can do with what they know. This is the first of six volumes that present the results of the 2012 PISA survey, the fifth round of the triennial assessment. It summarises the performance in mathematics, reading and science of students in PISA 2012.
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  • 36
    Online Resource
    Online Resource
    Washington, D.C. : World Bank
    ISBN: 9780821396223
    Language: English
    Pages: 1 Online-Ressource (xxxvii, 269 Seiten)
    Edition: 2nd ed
    Edition: World Bank eLibrary
    DDC: 323.09172/4
    Keywords: Economic development ; Human rights ; Economic development ; Human rights ; Economic development ; Human rights ; Entwicklungspolitik ; Entwicklungshilfe ; Menschenrechtspolitik
    Note: Includes bibliographical references and index
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 37
    ISBN: 9789264205352
    Language: French
    Pages: 564 S.
    Edition: Online-Ausg. Online-Ressource
    Series Statement: Résultats du PISA 2012 vol. 4
    Series Statement: PISA
    Series Statement: Résultats du PISA 2012
    Parallel Title: Parallelausg. PISA 2012 Results; What Makes Schools Successful (Volume IV); Resources, Policies and Practices
    Keywords: Education
    Abstract: Le Programme international de l’OCDE pour le suivi des acquis des élèves (PISA) analyse non seulement les savoirs des élèves en mathématiques, en compréhension de l’écrit et en sciences, mais également leur savoir-faire. Vous avez entre les mains l’un des six volumes qui présentent les résultats de l’enquête PISA 2012, la cinquième édition de cette évaluation triennale. Le volume I, Savoirs et savoir-faire des élèves : Performance des élèves en mathématiques, en compréhension de l’écrit et en sciences, présente les résultats des élèves aux épreuves PISA 2012. Le volume II, L’équité au service de l’excellence : Offrir à chaque élève la possibilité de réussir, définit et mesure l’équité en matière d’éducation, et examine comment l’équité a évolué depuis l’enquête PISA 2003. Le volume III, Des élèves prêts à apprendre : Engagement, motivation et confiance en soi, passe en revue l’engagement des élèves par rapport à l’école, leur motivation à réussir et leur perception à l’égard de l’apprentissage des mathématiques. Le volume IV, Les clés de la réussite des établissements d’enseignement : Ressources, politiques et pratiques, analyse la corrélation entre les résultats des élèves et les caractéristiques des établissements et des systèmes d’éducation. Le volume V, Trouver des solutions créatives : Compétences des élèves en résolution de problèmes de la vie réelle, présente les résultats des élèves aux épreuves PISA 2012 de résolution de problèmes, qui cherchent à mesurer leur capacité à réagir face à des situations inhabituelles. Le volume VI, Les élèves et l’argent : Les compétences en culture financière au XXIe siècle, examine l’expérience et les connaissances des élèves en matière d’argent.
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  • 38
    ISBN: 9789264197565
    Language: Spanish
    Pages: Online-Ressource (272 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Public Procurement Review of the State's Employees' Social Security and Social Services Institute in Mexico
    Keywords: Employment ; Governance ; Social Issues/Migration/Health ; Mexico
    Abstract: A partir de los Principios de la OCDE para fortalecer la integridad en la contratación pública (2008) y las buenas prácticas de organizaciones similares en otros países de la OCDE, el estudio aporta una evaluación integral de las estrategias, los sistemas y los processos de adquisición del ISSSTE.
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  • 39
    ISBN: 9789264207547
    Language: Spanish
    Pages: Online-Ressource (114 p.)
    Parallel Title: Parallelausg. Co-operative Compliance; A Framework; From Enhanced Relationship to Co-operative Compliance
    Keywords: Taxation
    Abstract: El presente informe se ha elaborado con el fin de pasar revista a los avances en la aplicación del concepto de “cumplimiento cooperativo” y los cambios que han sucedido en el mundo de la empresa y el entorno económico en los cinco años transcurridos desde que el Foro de Administración Tributaria publicó el “Estudio sobre el papel de los intermediarios fiscales” (Study into the Role of Tax Intermediaries). El presente informe analiza las experiencias pasadas y presentes y se centra en la evaluación del enfoque del cumplimiento cooperativo y en la forma en que las administraciones tributarias evalúan su contribución a la consecución de resultados en materia de cumplimiento fiscal.
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  • 40
    ISBN: 9789264191891
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Portugal ; Taxation ; Portugal
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202436
    Language: Spanish
    Pages: Online-Ressource (96 p.)
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises, 2011 Edition
    Parallel Title: Parallelausg. Les principes directeurs de l'OCDE à l'intention des entreprises multinationales
    Parallel Title: Parallelausg. OECD-Leitsätze für multinationale Unternehmen
    Parallel Title: Parallelausg. Linee Guida OCSE destinate alle Imprese Multinazionali 2011
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises 2011 Edition (Russian version)
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises 2011 Edition (Chinese version)
    Keywords: Finance and Investment ; Governance ; Industry and Services
    Abstract: La presente edición 2011 de las Líneas Directrices de la OCDE para Empresas Multinacionales compromete 42 países a nuevas y más estrictas normas de conducta empresarial. Las Directrices actualizadas incluyen nuevas recomendaciones sobre el abuso de los derechos humanos y responsabilidad empresarial de su cadena de suministro, siendo estas el primer acuerdo intergubernamental en este rubro.Las Directrices establecen, por ejemplo, que las empresas deben respetar los derechos humanos en cada uno de los países en los que tienen operaciones. Las empresas deben también respetar las normas ambientales y laborales, y contar con la debida diligencia de procesos que aseguren que se cumplan. Estas incluyen cuestiones como el pago de salarios decentes, lucha contra la corrupción, las peticiones de soborno y la extorsión, y la promoción del consumo sustentable.Las Directrices son un código de conducta amplio, no vinculatorio que los países miembros de la OCDE y otros adherentes han acordado para promover el sector empresarial. Se ha establecido también un nuevo proceso de mediación más estricto para atender quejas.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204928
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Parallel Title: Erscheint auch als Coping with emigration in Baltic and East European countries
    Keywords: Auswanderung ; Baltische Staaten ; Polen ; Rumänien ; Employment ; Social Issues/Migration/Health ; Baltic States ; Osteuropa ; Baltikum ; Auswanderung ; Geschichte 2000-2013
    Abstract: The Baltic countries have experienced sustained emigration over the past decade, contributing to population decline and a loss of working-age population. The impact of this emigration is felt strongly in the labour market, the general economy and in social developments. How can countries deal with the impact of high levels of emigration? How to attract back emigrants? How best to benefit from the financial, social and human capital developed abroad? The Baltic countries are not alone in addressing these challenges, and this volume brings together the recent experience of Poland and Romania, as well as a wide range of OECD countries, in developing new policies to cope with emigration.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264098282
    Language: French
    Pages: Online-Ressource (135 p.) , ill.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. OECD Development Assistance Peer Reviews; United States 2011
    Keywords: Development ; United States
    Abstract: Tous les quatre ans, l’action de chacun des 24 membres du Comité d’aide au développement (CAD) - auprès duquel la Banque mondiale, le FMI et le PNUD sont aussi présents en qualité d’observateurs - est examinée en détail par ses pairs au sein du Comité. Cinq pays membres sont soumis chaque année à un examen par les pairs. Le but de cet exercice est de déterminer dans quelle mesure les politiques, les stratégies et les activités de développement du pays examiné sont conformes aux normes élaborées par le CAD. Les autres membres formulent des critiques constructives et des recommandations en s’appuyant sur un rapport qui traite de la politique suivie en matière d’aide, du volume de celle-ci, des institutions qui en sont responsables et des activités menées dans ce domaine sur le terrain. Aucune sanction n’est prise si le pays considéré ne tient pas compte des recommandations. L’examen est destiné à encourager la réalisation de changements utiles, à favoriser l’échange de connaissances et à améliorer l’efficacité globale de l’aide dispensée par l’ensemble de la communauté des donneurs.
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  • 44
    ISBN: 9789264206236
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Philippines
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for the Philippines. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 45
    ISBN: 9789264206137
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Hong Kong, China
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Hong Kong, China. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 46
    ISBN: 9789264202832
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Monaco 2013 ; Phase 2 ; mise en œuvre pratique des normes
    Keywords: Taxation ; Monaco
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Monaco, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 47
    ISBN: 9789264205826
    Language: English
    Pages: Online-Ressource (110 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Mauritius
    Abstract: This report includes Phase 1 and Phase 2 reviews of Mauritius, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264181144
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Placer la croissance verte au cœur du développement
    Parallel Title: Erscheint auch als Putting green growth at the heart of development
    Keywords: Nachhaltige Entwicklung ; Entwicklung ; Environment ; Development
    Abstract: Green growth is vital to secure a brighter, more sustainable future for developing countries. Developing countries will pay a high price for failing to tackle local and global environmental threats because they are more dependent on natural resources and are more vulnerable to resources scarcity and natural disasters. This book presents evidence that green growth is the only way to sustain growth and development over the long-term. Green growth does not replace sustainable development, but is a means to achieve it. Green growth values natural assets, which are essential to the well-being and livelihoods of people in developing countries, and if policies are designed to respond to the needs of the poorest, green growth can contribute to poverty reduction and social equity. Building on experience with green growth policies in developing countries and extensive consultations with developing country stakeholders, this report provides a twin-track approach with agendas for national and international action. It responds to developing country concerns about the technical challenges arising from early efforts to “go green” and documents a wealth of examples from developing countries. Green growth objectives and policies will need to be mainstreamed into every government objective and most importantly, into national budgets. Green growth policies can use untapped opportunities to boost domestic fiscal revenues and attract quality investment for years to come. International co-operation is needed to help mitigate the short-term costs that may be associated with pursuing green growth. International flows of money, trade and technology know-how is vital to encourage pursuit of green growth in developing countries.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    RVK:
    RVK:
    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 50
    ISBN: 9789264205482
    Language: English
    Pages: Online-Ressource (110 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Cyprus
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” Global Forum Peer Review of Cyprus, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this country. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264098367
    Language: French
    Pages: Online-Ressource (140 p.) , ill.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. OECD Development Assistance Peer Reviews; Spain 2011
    Keywords: Development ; Spain
    Abstract: Tous les quatre ans, l’action de chacun des 24 membres du Comité d’aide au développement (CAD) - auprès duquel la Banque mondiale, le FMI et le PNUD sont aussi présents en qualité d’observateurs - est examinée en détail par ses pairs au sein du Comité. Cinq pays membres sont soumis chaque année à un examen par les pairs. Le but de cet exercice est de déterminer dans quelle mesure les politiques, les stratégies et les activités de développement du pays examiné sont conformes aux normes élaborées par le CAD. Les autres membres formulent des critiques constructives et des recommandations en s’appuyant sur un rapport qui traite de la politique suivie en matière d’aide, du volume de celle-ci, des institutions qui en sont responsables et des activités menées dans ce domaine sur le terrain. Aucune sanction n’est prise si le pays considéré ne tient pas compte des recommandations. L’examen est destiné à encourager la réalisation de changements utiles, à favoriser l’échange de connaissances et à améliorer l’efficacité globale de l’aide dispensée par l’ensemble de la communauté des donneurs.
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  • 52
    ISBN: 9789282103845
    Language: French
    Pages: Online-Ressource (140 p.) , ill.
    Series Statement: Les rapports de recherche du FIT
    Parallel Title: Parallelausg. Sharing Road Safety; Developing an International Framework for Crash Modification Functions
    Keywords: Transport
    Abstract: Chaque année, environ 1,3 million de personnes sont tuées et 50 autres millions de personnes sont blessées sur les routes à travers le monde. Ces accidents de la route coûtent aux pays entre 1 et 3 % de leur PIB. Bon nombre de ces accidents pourraient être évités par des interventions bien ciblées. Ce rapport aide à identifier les contre-mesures de sécurité les plus efficaces. Les décideurs ont besoin de justifier leurs dépenses sur la sécurité routière en termes d'efficacité, en concurrence pour les ressources limitées disponibles. Le risque de prendre de mauvaises décisions et le coût de la prise de meilleures décisions peuvent être réduits grâce à l'utilisation d'études fiables sur l'efficacité des mesures de sécurité, réalisées sur la base de fonctions de modification de l'accidentalité (FMA). Ce rapport montre qu'il existe une perspective de progrès significatifs et des économies importantes par le biais du transfert des résultats à l'échelle internationale, permettant l'adoption plus rapide de nouvelles mesures de sécurité. Le rapport sert de guide à la façon dont les résultats des recherches peuvent être partagées au niveau international. Il fournit une liste de contrôle pour l'examen systématique des études de sécurité routière et un cadre pour la normalisation méthodologie.
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264185128
    Language: French
    Pages: Online-Ressource (196 p.) , ill.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Mexico 2013
    Parallel Title: Parallelausg. Evaluaciones de la OCDE sobre el desempeño ambiental; México 2013
    Keywords: Environment ; Mexico
    Abstract: Ce rapport est le troisième examen environnemental du Mexique. Il évalue les progrès vers le développement durable et la croissance verte et met l'accent sur les politiques relatives au changement climatique, à la conservation de la biodiversité et des forêts.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264197022
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Multi-level Governance Studies
    Parallel Title: Parallelausg. Investir ensemble ; Vers une gouvernance multi-niveaux plus efficace
    Keywords: Governance
    Abstract: Why 'investing together'? Public investment is not only a major strategic responsibility for governments but also a shared one: almost two-thirds of public investment is undertaken by sub-national governments and major projects tend to involve more than one government level. In a tight fiscal landscape, improving the efficiency and effectiveness of investment, while maximising its impact on growth outcomes, is paramount. Identifying and addressing the governance bottlenecks that impede smooth co-ordination across levels of government can make a significant contribution towards reaching that end. This report dissects the relationships different government actors form vertically, across levels of government, and also horizontally, across both sectors and jurisdictions. It helps policy makers to understand more systematically how co-ordination works and why it so often doesn’t, as well as shedding light on the mechanisms countries have developed to govern these interactions. In doing so, it addresses another key requisite to organising co-ordination, namely government capacity. Sub-national actors, especially, need to be equipped with the right skills and resources to carry out their responsibilities and to engage with stakeholders, across the public, private and civil society sectors. This report offers a toolkit to policy makers to assess their needs for capacity development
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264195363
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Sécurité alimentaire mondiale ; Défis pour le système agricole et agro-alimentaire
    Parallel Title: Erscheint auch als Global food security
    Keywords: Ernährungssicherung ; Lebensmittel ; Außenhandel ; Agraraußenhandel ; Welt ; Agriculture and Food ; Development ; Welternährung ; Ernährungssicherung
    Abstract: This study examines how changes to the functioning of the world’s food and agriculture system can contribute to reduced hunger and the attainment of global food security. The challenge is wide ranging and multi-faceted. While food production will respond to the demands of a rising and more affluent world population, effective government policies can stimulate productivity and contain upward pressure on food prices. They can also help ensure that land and water resources are used more sustainably, and that farmers have the capacity to manage risk and adapt to climate change. Trade will have an important role to play in ensuring that resources are used efficiently and sustainably, and in getting food from surplus to deficit regions. At the same time, multilateral reforms are needed to ensure that the world trading system functions more smoothly and fairly than it has done in the past. Approximately two-thirds of the world’s poor live in rural areas, where farming is the principal economic activity. This study considers how government policies can raise the incomes of agricultural and rural households, and thereby improve poor peoples’ access to food. Yet while income growth is essential for long-term food security, it is not sufficient. Complementary policies, for example to improve health and sanitation, are required to ensure improvements in peoples’ nutrition. Action is thus required on many fronts. The purpose of this study is to help policymakers establish priorities at global, regional and national levels.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196964
    Language: English
    Pages: Online-Ressource (100 p.)
    Parallel Title: Parallelausg. Prix effectifs du carbone
    Parallel Title: Erscheint auch als Effective carbon prices
    Keywords: Treibhausgas-Emissionen ; Preis ; Straßenverkehr ; Zementindustrie ; Holzwirtschaft ; Energiekonsum ; Elektrizitätswirtschaft ; Brasilien ; Chile ; Dänemark ; Estland ; Frankreich ; Südafrika ; Spanien ; Fossiler Brennstoff ; Kohle ; Preispolitik ; Preisbildung ; Umweltschutz ; Umweltabgabe ; Emissionsverringerung ; Effektivität ; Environment ; Taxation ; OECD ; Kohle ; Kohlendioxidemission ; Preisbildung ; Umweltzertifikathandel
    Abstract: Economic textbooks predict that taxes and emission trading systems are the cheapest way for societies to reduce emissions of CO2. This book shows that this is also the case in the real world. It estimates the costs to society of reducing CO2 emissions in 15 countries using a broad range of policy instruments in 5 of the sectors that generate most emissions: electricity generation, road transport, pulp & paper and cement, as well as households’ domestic energy use. It finds wide variations in the costs of abating each tonne of CO2 within and among countries, as well as in the sectors examined and across different types of policy instruments. Market-based approaches like taxes and trading systems consistently reduced CO2 at a lower cost than other instruments. Capital subsidies and feed-in tariffs were among the most expensive ways of reducing emissions.
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  • 57
    ISBN: 9789264206199
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Seychelles
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for the Seychelles. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264188822
    Language: Multiple languages
    Pages: Online-Ressource (77 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the Broccoli Standard. This brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade of broccoli.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264194588
    Language: English
    Pages: Online-Ressource (288 p.) , ill.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD investment policy reviews
    Keywords: Investitionspolitik ; Malaysia ; Finance and Investment ; Malaysia ; Malaysia ; Wirtschaftspolitik ; Finanzanalyse
    Abstract: Malaysia stands out as one of the economic success stories in Asia. Foreign direct investment (FDI) has played a major role in the growth and diversification of the economy, and has been a key part of an outward-oriented development strategy. As an early mover in terms of export-led development, Malaysia has traditionally received significant amounts of foreign investment relative to the small size of its economy. Today, Malaysia is a net outward investor, with its companies increasingly becoming regional and global players. In spite of this enviable performance, the Malaysian economy is confronting numerous inter-related challenges as it strives to attain developed country status by 2020. Private investment as a share of GDP has declined, and FDI as a share of total FDI in ASEAN has decreased since the early 1990s. The government has engaged in ambitious reforms across the board which have led to increased liberalisation and more efficient regulations and have contributed to a strong enabling environment for business. Malaysia will also continue to benefit from a dynamic and rapidly integrating region, thereby retaining the attention of investors. OECD Investment Policy Reviews: Malaysia presents an assessment of the investment climate in Malaysia, including the institutional and legislative framework for investment. It focuses on policy options in the areas of investment, infrastructure, finance, responsible business conduct, corporate governance and green investment and discusses measures to help revive both foreign and domestic investment.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187566
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: Mental Health and Work
    Parallel Title: Parallelausg. Santé mentale et emploi ; Belgique
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Belgien ; Employment ; Social Issues/Migration/Health ; Belgium ; Belgien ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Belgium is the first in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that Belgium can build on a system with a number of structural strengths that are not yet exploited to the best possible extent.
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  • 61
    ISBN: 9789264191860
    Language: English
    Pages: Online-Ressource (86 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Polen ; Taxation ; Poland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 62
    ISBN: 9789264191846
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 63
    ISBN: 9789264202573
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Austria
    Abstract: This report contains a “Phase 2: Implementation of the Standard in Practice” review for Austria, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201545
    Language: English
    Pages: Online-Ressource (184 p.)
    Parallel Title: Erscheint auch als The internet economy on the rise
    RVK:
    Keywords: Electronic Commerce ; Internetnutzung ; OECD-Staaten ; Development ; Science and Technology ; Bericht ; Electronic Commerce ; OECD
    Abstract: This publication reviews progress made since the 2008 OECD Seoul Declaration for the Future of the Internet Economy and identifies areas for future work. Seven themes are addressed in the work as follows: High-speed infrastructure Digital content and green ICTs The development of smarter applications Cybersecurity and privacy Consumer empowerment and protection An open Internet economy Global participation for development. Overall, the review shows that the Internet economy has now reached a point where it has become a new source of growth, with the potential to boost the whole economy, to foster innovation, competitiveness and user participation, and to contribute effectively to the prosperity of society as a whole.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187894
    Language: English
    Pages: Online-Ressource (292 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. Hacer posible la reforma de la gestión del agua en México
    Parallel Title: Erscheint auch als Making water reform happen in Mexico
    Keywords: Wasserversorgung ; Wasserpolitik ; Mexiko ; Environment ; Governance ; Mexico ; Mexiko ; Wasserversorgung
    Abstract: The report provides evidence-based assessment and policy recommendations in support of Mexico’s water reform. It analyses implementation bottlenecks and identifies good practices in four key areas considered as essential drivers for change in the water sector of Mexico: multi-level and river basin governance; economic efficiency and financial sustainability; and regulatory functions for water supply and sanitation. This report is the result of a one-year policy dialogue between the OECD and Mexico, after the adoption of the 2030 Water Agenda as a strategic and long-term vision for Mexico’s water sector.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200593
    Language: English
    Pages: Online-Ressource (106 p.) , ill.
    Parallel Title: Parallelausg. Les systèmes d'innovation agricole ; Cadre pour l'analyse du rôle des pouvoirs publics
    Parallel Title: Erscheint auch als Agricultural innovation systems
    Keywords: Agroindustrie ; Landwirtschaft ; Technologiepolitik ; OECD-Staaten ; Landwirtschaft ; Innovation ; Strukturwandel ; Agrarpolitik ; Innovationsförderung ; Agriculture and Food
    Abstract: This report reviews recent trends in agricultural innovation systems (AIS) and discusses the impact of a wide range of policies on the creation and diffusion of innovation in the agricultural and agrifood sector. It suggests a framework for analysing the role of governments in fostering increased innovation, with a view to helping to identify practical actions that governments could take to improve productivity growth, sustainable use of resources, and resilience to future market developments in national and global agriculture and agri-food systems.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196124
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Development Assistance Peer Reviews
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Union européenne 2012
    Keywords: Development ; European Union
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. This report asseses the extent to which the development policies, strategies and activities of the European Union meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
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  • 68
    ISBN: 9789264206038
    Language: French
    Pages: Online-Ressource (72 p.)
    Parallel Title: Parallelausg. Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
    Parallel Title: Parallelausg. Handbuch „Bestechung und Korruption" für den Innen- und Außendienst der Steuerverwaltung
    Parallel Title: Parallelausg. Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors; (Greek version)
    Parallel Title: Parallelausg. Kukuļdošanas un korupcijas apzināšanas rokasgrāmata nodokļu pārbaudēm
    Parallel Title: Parallelausg. Indicatoren van corruptie en omkoping, Handboek voor medewerkers van de Belastingdienst
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Ce manuel a pour but de sensibiliser les vérificateurs fiscaux aux problématiques liées aux pots-de-vin et autres formes de corruption. Il donne des clés pour identifier les indicateurs de pots-de-vin ou autres formes de corruption éventuels lorsqu’ils effectuent régulièrement des contrôles et vérifications fiscales.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204614
    Language: Japanese
    Pages: Online-Ressource (128 p.) , ill.
    Parallel Title: Parallelausg. Green Growth in Kitakyushu, Japan
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development ; Japan
    Abstract: 本書は、日本の北九州市におけるグリーン成長のトレンド、直面する困難、そして機会を明らかにするものである。最初に北九州の社会・経済的トレンドと環境面の成果を分析し、続いて土地利用、交通、建設、廃棄物、エネルギー、水資源、そして経済成長に貢献しながら環境負荷を軽減する産業に関する都市政策を考察する。続いて、北九州および九州北部地域のイノベーション資産と主体を特定し、地域のグリーンイノベーション促進に向けて北九州が持つ可能性を評価する。最後にグリーン成長のセクター横断的かつ多層型のガバナンスを強化する水平的・垂直的コーディネーションメカニズムを含む、地域、国レベルの制度について検証する。
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187597
    Language: French
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: Santé mentale et emploi
    Parallel Title: Parallelausg. Mental Health and Work; Belgium
    Keywords: Employment ; Social Issues/Migration/Health ; Belgium
    Abstract: Dans les pays de l’OCDE, la gestion des problèmes de santé mentale dans la population d’âge actif devient un enjeu essentiel pour les politiques sociales et du marché du travail. Les gouvernements de ces pays sont de plus en plus nombreux à reconnaître que les pouvoirs publics ont un rôle important à jouer pour maintenir au travail les personnes souffrant de troubles mentaux ou pour faciliter la réintégration de celles qui sont sorties du marché de l’emploi, ainsi que pour prévenir l’apparition de ce type de troubles. Ce rapport relatif à la Belgique est le premier d’une série de travaux analysant l’approche adoptée par différents pays de l’OCDE face aux défis plus larges, décrits dans la publication Mal-être au travail ? Mythes et réalités sur la santé mentale et l’emploi (OCDE, 2012), auxquels sont confrontés les pouvoirs publics en matière d’éducation, de santé, de politique sociale et d’emploi. Sa conclusion est que la Belgique dispose déjà d’un système comportant de nombreux atouts structurels, qui ne sont cependant pas encore exploités de manière optimale.
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  • 71
    ISBN: 9789264205802
    Language: English
    Pages: Online-Ressource (114 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Korea, Republic of
    Abstract: This report includes Phase 1 and Phase 2 reviews of the Republic of Korea, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 72
    ISBN: 9789264188112
    Language: English
    Pages: Online-Ressource (200 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Brazil's supreme audit institution
    Keywords: Governance ; Brazil ; Bericht ; Brasilien ; Rechnungshof ; Finanzwirtschaft
    Abstract: Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing decision making within the federal government. The review focuses specifically on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with constitutional provisions and international best practice, several challenges remain. Deepening TCU understanding of challenges and barriers affecting the use of its audit – especially by the legislature – is critical for enhancing accountability and informing decision making. Moreover, framing clearly and concisely the main findings will make the TCU work audit more accessible and elevate the imperative for action. Creating a more explicit and co-ordinated TCU communication strategy will also improve the value and benefit of the audit findings.
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  • 73
    ISBN: 9789264206113
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Estonia
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Estonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200388
    Language: French
    Pages: Online-Ressource (139 p.) , ill.
    Series Statement: tudes de l'OCDE sur l'innovation environnementale
    Series Statement: Études de l'OCDE sur l'innovation environnementale
    Parallel Title: Parallelausg. Energy and Climate Policy; Bending the Technological Trajectory
    Keywords: Energy ; Environment ; Science and Technology
    Abstract: Parce que l’innovation technologique peut permettre d’atteindre des objectifs environnementaux à moindre coût, il importe de comprendre en quoi l’élaboration des politiques de l’environnement et l’innovation technologique sont liées. Cela est particulièrement vrai dans le domaine du changement climatique, où les coûts estimés de la réduction des émissions de gaz à effet de serre dans l’avenir dépendent en grande partie de la trajectoire technologique empruntée par l’économie. Les politiques publiques ont sans doute le pouvoir d’accélérer le développement et la diffusion des technologies d’atténuation du changement climatique et d’adaptation à ce phénomène, mais nous disposons d’encore trop peu de données concrètes et empiriques sur le sujet. Ce rapport présente une série d’articles qui étudient dans quelle mesure l’innovation technologique peut réduire les coûts induits par la réalisation des objectifs en matière d'atténuation des changements climatiques.
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  • 75
    ISBN: 9789264202535
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel ; Israel ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 76
    ISBN: 9789264192089
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Cayman Islands
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for the Cayman Islands, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203976
    Language: English
    Pages: Online-Ressource (62 p.)
    Series Statement: Corporate Governance
    Parallel Title: Parallelausg. Capital Markets in Eurasia; Two Decades of Reform (Russian version)
    Keywords: Finance and Investment ; Governance
    Abstract: This report sets out the shared view of 12 Eurasian countries on priorities and recommendations to improve their corporate governance and spur capital market development and economic growth. It analyses the structure, experience and prospects for Eurasian capital markets, and makes recommendations to support the development of liquid and vibrant capital markets as a key ingredient for economic growth. It underlines the critical role that corporate governance can play to underpin such growth. It reviews and notes the region’s rapid economic growth during the last decade and the need for equity capital to complement bank financing to maintain sustainable economic growth in the future.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264128712
    Language: English
    Pages: Online-Ressource (348 p.)
    Series Statement: OECD Reviews of Innovation Policy
    Parallel Title: Erscheint auch als Innovation in Southeast Asia
    Keywords: Technologiepolitik ; Südostasien ; Science and Technology
    Abstract: The Southeast Asian (SEA) region is one of the most dynamic in the world. It is in a period of transition as its national economies become strongly integrated into global knowledge networks. Science and technology (S&T) offer opportunities for countries to ‘move up the value chain’. A better understanding of existing capabilities helps enhance mutually beneficial S&T and innovation co-operation between SEA and OECD countries. This review provides a quantitative and qualitative assessment of Southeast Asian countries’ capacity in S&T and innovation. A regional synthesis highlights current performance and intra- and extra-regional knowledge circulation, including flows between the Southeast Asian region and the established centres of knowledge production such as the EU, Japan and the United States. The country profiles describe the dynamics of national innovation systems and their relation to international knowledge flows, taking into account the wider framework conditions for innovation.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204591
    Language: Spanish
    Pages: Online-Ressource (210 p.) , ill.
    Parallel Title: Parallelausg. Mexico; Key Issues and Policies
    Keywords: Industry and Services ; Mexico
    Abstract: Durante la última década, el gobierno mexicano ha establecido un marco fuerte de política para promover las pequeñas y medianas empresas (PYMEs) y el emprendimiento. Ha creado una serie de apoyos políticos que van desde el desarrollo de nuevos emprendedores, microempresas, PYMEs y empresas “gacela” al fomento de la asociación entre las PYMEs y las llamadas empresas “tractor”. Han sido creados también nuevos acuerdos de coordinación entre las secretarías de estado y los gobiernos estatales para aumentar la coherencia y la integración de sus programas. El informe estudia la situación de dicho progreso y evalúa las oportunidades para fortalecer más la economía mexicana mediante las PYMEs y el emprendimiento. Esto muestra que el marco de condiciones en México es bueno en general, y que ha mejorado en los años recientes gracias a reformas como la simplificación regulatoria, a la expansión del programa nacional de garantías, y a la inclusión del sector de microempresas como un objetivo del sistema de apoyo público. Al mismo tiempo, se puede hacer más aún para convertir a los emprendedores a negocios del sector formal y desarrollar más las empresas medianas para que sean capaces de innovar y comerciar internacionalmente. También existe margen para mejorar el proceso de elaboración de políticas de apoyo de más alta calidad y relevancia para las empresas beneficiarias al simplificar las reglas y operaciones del Fondo PYME, desarrollar las competencias profesionales de los empleados y consultores que proveen servicios de desarrollo a las empresas y usan la información, en el nivel de empresa, con el propósito de evaluación de política.
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  • 80
    ISBN: 9789264205864
    Language: English
    Pages: Online-Ressource (106 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; New Zealand
    Abstract: This report contains Phase 1 and Phase 2 reviews of New Zealand, now updated with ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204386
    Language: English
    Pages: Online-Ressource (56 p.)
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Better Policies for Board Nomination and Election in Asia
    Keywords: Board of Directors ; Aufsichtsrat ; Corporate Governance ; Australien ; Governance
    Abstract: Established in 1999, the OECD-Asian Roundtable on Corporate Governance serves as a regional forum for exchanging experiences and advancing the reform agenda on corporate governance while promoting awareness and use of the OECD Principles of Corporate Governance. The Roundtable brings together policy makers, practitioners and experts on corporate governance from the Asian region, OECD countries and relevant international organisations. This Roundtable report consist of three sections: 1) an overview of the current policy framework; 2) a summary of the challenges to establishing a formal and transparent board nomination and election process in Asia; and, 3) policy options to improve the transparency of the board nomination and election process in order to reinforce more effective boards.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264193307
    Language: English
    Pages: Online-Ressource (360 p.)
    Parallel Title: Erscheint auch als Supporting investment in knowledge capital, growth and innovation
    DDC: 332.024
    Keywords: Innovation ; Wissensmanagement ; Wirtschaftswachstum ; OECD-Staaten ; Finance and Investment ; Governance ; Science and Technology ; Industry and Services ; Bericht ; Forschung und Entwicklung ; Wissensmanagement ; OECD
    Abstract: Knowledge-based capital (KBC) results from business investment in non-physical assets such as R&D, data, software, patents, new business models, organizational processes, firm-specific skills and designs. This publication brings together the results of a two-year programme of work at the OECD on New Sources of Growth and the role of Knowledge-based Capital (NSG-KBC). This work shows that business investment in KBC is a key to future productivity growth and living standards. In many countries, business investment in KBC has increased faster than - and in some countries significantly exceeds - investment in physical capital (like machinery). To promote long-term growth and the jobs of tomorrow, governments must ensure that framework conditions, institutions and policies facilitate business investment in KBC. Emerging economies are also making concerted efforts to help their businesses accumulate KBC. This book sets out policy analyses and recommendations in the fields of: innovation; taxation; entrepreneurship and business development; corporate reporting; big data; competition and measurement.
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  • 83
    ISBN: 9789264202597
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Bermuda
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Bermuda, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204027
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Parallel Title: Parallelausg. L'évaluation des compétences des adultes ; Manuel à l'usage des lecteurs
    Parallel Title: Erscheint auch als The survey of adult skills
    RVK:
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Education ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit ; Informationstechnik ; OECD
    Abstract: This reader’s companion for the Survey of Adult Skills explains what the survey measures and the methodology behind the measurements, provides content of the background questionnaires, examines the relationship between this survey and other skills surveys, as well the issues of ‘key competencies” and measurements of human capital.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264178984
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Mental Health and Work
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Norwegen ; Employment ; Social Issues/Migration/Health ; Norway ; Norwegen ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Norway is the fourth in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that Norway faces a unique situation whereby a generous welfare system stimulates large-scale labour market exclusion and significant socio-economic inequalities of people with a mental disorder, and hindering better outcomes of its employment and vocational rehabilitation programmes.
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  • 86
    ISBN: 9789264192102
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Guernsey
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Guernsey, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 87
    ISBN: 9789264205680
    Language: English
    Pages: Online-Ressource (106 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Iceland
    Abstract: This report contains Phase 1 and Phase 2 reviews of Iceland, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201927
    Language: English
    Pages: Online-Ressource (172 p.)
    Series Statement: Value for Money in Government
    Parallel Title: Erscheint auch als Value for money in government
    Keywords: Regierung ; Neues Steuerungsmodell ; Norwegen ; Governance ; Norway ; Norwegen ; Neues Steuerungsmodell
    Abstract: This report presents the results of the assessment of the organisation of the central government of Norway. The study looks at reforms that are aimed at improving the quality of services (more value) and efficiency (less money) in central government. Starting with facts and quantitative benchmarks on the Norwegian central government, the study reviews recent reforms in Norway, and makes recommendations in ten selected areas. The study concludes with a survey of the effects on the quality of services and the potential savings.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201835
    Language: French
    Pages: Online-Ressource (120 p.)
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. OECD Development Assistance Peer Reviews; European Union 2012
    Keywords: Development ; European Union
    Abstract: Tous les quatre ans, l’action de chacun des 24 membres du Comité d’aide au développement (CAD) - auprès duquel la Banque mondiale, le FMI et le PNUD sont aussi présents en qualité d’observateurs - est examinée en détail par ses pairs au sein du Comité. Cinq pays membres sont soumis chaque année à un examen par les pairs. Ce rapport détermine dans quelle mesure les politiques, les stratégies et les activités de développement de l'Union européenne sont conformes aux normes élaborées par le CAD. Les autres membres formulent des critiques constructives et des recommandations en s’appuyant sur un rapport qui traite de la politique suivie en matière d’aide, du volume de celle-ci, des institutions qui en sont responsables et des activités menées dans ce domaine sur le terrain. Aucune sanction n’est prise si le pays considéré ne tient pas compte des recommandations. L’examen est destiné à encourager la réalisation de changements utiles, à favoriser l’échange de connaissances et à améliorer l’efficacité globale de l’aide dispensée par l’ensemble de la communauté des donneurs.
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  • 90
    ISBN: 9789264205628
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2013 ; Phase 1 Phase 2, avec les notations de Phase 2
    Keywords: Taxation ; France
    Abstract: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for France, incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 91
    ISBN: 9789264185067
    Language: French
    Pages: Online-Ressource (136 p.)
    Edition: Deuxième édition
    Parallel Title: Parallelausg. OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas; Second Edition
    Parallel Title: Parallelausg. OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas; Second Edition (Chinese version)
    Keywords: Governance ; Development
    Abstract: Le commerce et l’investissement dans les ressources minérales naturelles offrent de grandes possibilités de générer des revenus, de la croissance et de la prospérité, de fournir des moyens d’existence et de favoriser le développement local. Toutefois, une grande partie de ces ressources sont situées dans des zones de conflit ou à haut risque. Dans ces zones, l’exploitation des ressources minérales naturelles est importante et peut alimenter, directement ou indirectement, les conflits armés, des violations flagrantes des droits humains, et entraver le développement économique et social. Le Guide OCDE sur le devoir de diligence pour des chaînes d’approvisionnement responsables en minerais provenant de zones de conflits ou à haut risque fournit des orientations pratiques soutenues par les pouvoirs publics adressées aux entreprises pour des chaînes globales d’approvisionnement en minerais responsables afin que les entreprises respectent les droits de l'homme et évitent de contribuer aux conflits à travers leurs décisions ou pratiques d’approvisionnement. Le Guide sur le devoir de diligence peut être utilisé par toute entreprise susceptible d’exploiter des minerais dans des zones de conflit ou à haut risque. Il s’agit de favoriser des chaînes d’approvisionnement en minerais transparentes ainsi qu'un engagement durable des entreprises dans le secteur des minerais. Cette édition a été mise à jour et comporte de nouveaux chapitres sur l’étain, le tantale et le tungstène et sur l'or.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202320
    Language: Spanish
    Pages: Online-Ressource (228 p.)
    Series Statement: Estudios del Centro de Desarrollo
    Parallel Title: Parallelausg. Start-up Latin America; Promoting Innovation in the Region
    Keywords: Development ; Industry and Services
    Abstract: Las startups están cobrando relevancia en las estrategias de innovación en América Latina. Startup América Latina: Promoviendo la innovación en la región analiza el papel de las políticas públicas en apoyar la creación y expansión de las startups. Presenta un análisis comparativo de las iniciativas recientes en seis países de la región – Argentina, Brasil, Chile, Colombia, México y Perú – con el objetivo de identificar buenas prácticas y promover el intercambio de experiencias a fin de mejorar el diseño y la implementación de las políticas de innovación.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201262
    Language: Russian
    Pages: Online-Ressource (112 p.) , ill.
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Gewinnverkürzung und Gewinnverlagerung - Situationsbeschreibung und Lösungsansätze
    Parallel Title: Parallelausg. Lucha contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Japanese version)
    Parallel Title: Parallelausg. Combate à Erosão da Base Tributária e à Transferência de Lucros
    Keywords: Finance and Investment ; Taxation
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203525
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Moyens d'action au service de la croissance verte en agriculture
    Parallel Title: Erscheint auch als Policy instruments to support green growth in agriculture
    Keywords: Nachhaltige Entwicklung ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; Environment ; OECD ; Landwirtschaft ; Wirtschaftswachstum ; Instrument ; Wirtschaftspolitik ; Nachhaltigkeit
    Abstract: This report synthesises the experience of OECD countries in developing and implementing policies, programmes and initiatives related to green growth in the agricultural sector, based primarily on material provided by governments. It discusses the overall approach that countries are taking towards establishing a green growth strategy in agriculture; the implementation of the OECD framework for monitoring progress towards green growth in agriculture; and the various policy instruments used. A key conclusion is that, while most countries have some policies in place that relate to the concept of green growth, the degree of ambition shows considerable variation. A wide range of instruments and a variety of “policy mixes” are currently applied across OECD countries, with the majority of countries appearing to have strategic objectives covering a wide range of subjects related to green growth, particularly in the area of improving energy efficiency and reducing the carbon footprint of agriculture. A coherent overall policy framework that has clear objectives, sets R&D priorities, and policy measures that are targeted and implemented at the appropriate levels are essential to establish a comprehensive strategy for green growth in agriculture.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204140
    Language: French
    Pages: Online-Ressource (164 p.)
    Series Statement: tudes de l'OCDE sur la croissance verte
    Series Statement: Études de l'OCDE sur la croissance verte
    Parallel Title: Parallelausg. Policy Instruments to Support Green Growth in Agriculture
    Keywords: Agriculture and Food ; Environment
    Abstract: Ce rapport fait la synthèse des expériences des pays de l’OCDE en matière d’élaboration et de mise en œuvre des politiques, des programmes et des initiatives en rapport avec la croissance verte dans le secteur agricole, en s’appuyant essentiellement sur les éléments communiqués par les pays. Le rapport examine l’approche globale adoptée par les pays pour élaborer une stratégie de croissance verte en agriculture ; il aborde également la mise en œuvre du cadre de suivi des progrès vers la croissance verte en agriculture, élaboré par l’OCDE ; et il examine les différents moyens d’action utilisés. Une conclusion principale est que si la plupart des pays se sont dotés de politiques articulées autour du concept de croissance verte, le degré d’ambition de leurs objectifs en la matière varie considérablement. Les pays de l’OCDE appliquent une large gamme d’instruments ainsi qu’un grand nombre de « panoplies de mesures ». La majorité d’entre eux ont défini des objectifs stratégiques couvrant un grand nombre de thématiques liées à la croissance verte, en particulier dans le domaine de l’amélioration de l’efficacité énergétique et de la réduction de l’empreinte carbone du secteur agricole. Un cadre d’action général cohérent, qui comprend des objectifs clairs et définit des priorités en matière de R-D ainsi que des mesures ciblées et mises en œuvre aux niveaux appropriés, sont essentiels pour établir une stratégie globale de croissance verte dans le secteur agricole.
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  • 96
    ISBN: 9789264206212
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Turks and Caicos Islands
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Turks and Caicos. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 97
    ISBN: 9789264197480
    Language: English
    Pages: Online-Ressource (240 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. Estudio sobre la contratación pública del Instituto Mexicano del Seguro Social ; Aumentar la eficiencia e integridad para una mejor asistencia médica
    Parallel Title: Erscheint auch als Public procurement review of the Mexican Institute of Social Security
    Keywords: Instituto Mexicano del Seguro Social ; Öffentlicher Auftrag ; Gesundheitsversorgung ; Mexiko ; Governance ; Social Issues/Migration/Health ; Mexico
    Abstract: Building on the 2008 OECD Principles for Enhancing Integrity in Public Procurement and good practices of similar organisations in other OECD countries, this review provides a comprehensive assessment of IMSS procurement strategies, systems and processes and proposes a roadmap for the reform of its procurement function.
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  • 98
    ISBN: 9789264189904
    Language: Italian
    Pages: Online-Ressource (415 p.)
    Parallel Title: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
    Parallel Title: Parallelausg. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010
    Parallel Title: Parallelausg. OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2010
    Parallel Title: Parallelausg. Directrices de la OCDE aplicables en materia de precios de transferencia a empresas multinacionales y administraciones tributarias 2010
    Parallel Title: Parallelausg. OECD transzferár irányelvek a multinacionális vállalkozások es az adóhatóságok számára - 2010
    Parallel Title: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010; (Slovenian version)
    Parallel Title: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010; (Serbian version)
    Parallel Title: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010; (Ukrainian version)
    Keywords: Finance and Investment ; Taxation ; Trade ; Industry and Services
    Abstract: Le Linee Guida dell’OCSE sui prezzi di trasferimento per le imprese multinazionali e le amministrazioni fiscali forniscono orientamenti sull'applicazione del "principio di libera concorrenza", che è il principio riconosciuto a livello internazionale sul quale si basa il regime del transfer pricing, cioè la valutazione, a fini fiscali, delle transazioni transfrontaliere tra imprese associate. In un'economia globale nella quale le imprese multinazionali hanno un ruolo significativo, il regime dei prezzi di trasferimento assume un'importanza prioritaria sia per le amministrazioni fiscali sia per i contribuenti. Gli Stati devono assicurarsi che gli utili imponibili delle multinazionali non siano artificialmente trasferiti in un altro Paese e che la base imponibile dichiarata dalle multinazionali nei loro rispettivi Paesi corrisponda alla loro attività economica reale. È essenziale, inoltre, che i contribuenti vedano ridotti i rischi di doppia imposizione economica legati a un contenzioso tra due Paesi sulla determinazione della remunerazione a valori di mercato delle transazioni transfrontaliere con imprese associate. La versione originale delle Linee Guida dell’OCSE sui prezzi di trasferimento è stata approvata dal Consiglio dell'OCSE nel 1995. Le Linee Guida sono poi state parzialmente aggiornate nel 2009, in primo luogo per integrare le modifiche introdotte nel 2008 al Modello di Convenzione fiscale OCSE riguardanti il nuovo paragrafo 5 dell'articolo 25 in materia di arbitrato e il commentario dell'articolo 25 sull'uso della procedura amichevole per risolvere le controversie tributarie internazionali. Nell'edizione del 2010 sono state apportate notevoli revisioni ai capitoli I, II e III, introducendo nuovi orientamenti sulla scelta del metodo più appropriato alle circostanze del caso per la determinazione dei prezzi di trasferimento, sull'applicazione pratica dei metodi basati sull'utile delle transazioni (il metodo del margine netto della transazione e il metodo di ripartizione dell'utile) e sulla performance dell'analisi di comparabilità. È stato inoltre aggiunto un nuovo capitolo IX che presenta gli aspetti delle riorganizzazioni aziendali relativi ai prezzi di trasferimento. Notevoli cambiamenti sono stati anche apportati in tutti gli altri capitoli delle Linee Guida dell’OCSE sui prezzi di trasferimento.
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  • 99
    ISBN: 9789264206380
    Language: French
    Pages: Online-Ressource (158 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Luxembourg 2013; Phase 2; Implementation of the Standard in Practice
    Keywords: Taxation ; Luxembourg
    Abstract: Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour Luxembourg. Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale. Tous les rapports d’examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial. Pour plus d’information sur les travaux du Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales et pour obtenir des copies des rapports d’examen qui ont été publiés, il convient de consulter le site Internet du Forum mondial : www.oecd.org/fiscalite/transparence et www.eoi-tax.org .
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201248
    Language: Portuguese
    Pages: Online-Ressource (94 p.) , ill.
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Gewinnverkürzung und Gewinnverlagerung - Situationsbeschreibung und Lösungsansätze
    Parallel Title: Parallelausg. Lucha contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Japanese version)
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: A erosão da base tributária constitui um grave risco à receita, à soberania e à equidade fiscais de muitos países. Embora essa prática possa afetar o erário nacional de diversas maneiras, a transferência de lucros é uma das mais comuns. Esse relatório apresenta os estudos e dados de domínio público disponíveis com relação à existência e à magnitude da problemática da erosão da base tributária e da transferência de lucros, apresenta também um panorama dos desenvolvimentos globais que podem ter impacto na tributação de pessoas jurídicas e delinea os princípios que norteiam a tributação das atividades transnacionais e as oportunidades de erosão da base tributária e de transferência de lucros que possam daí advir. O relatório conclui que as regras atuais oferecem possibilidades de aumentar os lucros, associando-os a disposições legais, direitos e obrigações intangíveis, bem como de transferir riscos legalmente no interior do grupo, o que, por conseguinte, reduz a parcela dos lucros associados a operações concretas. O relatório recomenda desenvolver um plano de ação de alcance mundial para abordar a problemática da erosão da base tributária e a transferência de lucros.
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