Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
Filter
  • OECD  (3,403)
  • Taxation  (2,397)
  • Urban, Rural and Regional Development  (980)
  • Frankreich
  • Gesellschaft
Datasource
Material
Language
Years
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Migration and regional innovation in Australia (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.66
    Keywords: Urban, Rural and Regional Development ; Australia
    Abstract: This paper provides evidence on the impact of international migrants on regional innovation. The study combines administrative individual-level data covering all Australian residents with data on intellectual property rights applications such as patents, trademarks, and design rights. The analysis uses a standard shift-share instrument based on past migrant settlements to identify the causal effects of migration on innovation. Its four main findings are the following: First, on average, a one percentage point increase in the regional employment share of higher-educated migrants relative to total employment leads to a 4.8% rise in regional patent applications in the medium run (five years). Second, while migrants of all skill and education levels have a positive impact on patenting, those in scientific occupations have the largest effect. Third, regions with lower levels of patenting benefit relatively more from increases in migration compared to those with higher patenting levels. Fourth, there is no effect of migration on trademarks or design rights applications.
    DOI: 10.1787/6d6ff472-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Taming wildfires in the context of climate change: The case of the United States (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.40
    Keywords: Feuer ; Klimawandel ; Brandschutz ; USA ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; United States
    Abstract: The frequency and severity of extreme wildfires are on the rise in the United States, causing unprecedented disruption and increasingly challenging the country’s capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of the United States’ wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
    DOI: 10.1787/ef69cc94-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Reaching Climate Neutrality for the Hamburg Economy by 2040 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613249 , 9789264719736 , 9789264485068
    Language: English
    Pages: 1 Online-Ressource (210 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Klimaneutralität ; Klimapolitik ; Hamburg ; Urban, Rural and Regional Development ; Energy ; Industry and Services ; Environment ; Germany
    Abstract: Reaching climate neutrality requires economic transformations of unprecedented scale and speed. Immediate action from the business community can avoid unnecessary costs, create wellbeing co-benefits and prepare local businesses with a better competitive position in the future climate neutral economy. This report shows what reaching climate neutrality by 2040 means for Hamburg businesses and identifies key actions they need to undertake. It provides insights where the Hamburg economy and its businesses stand on the way to climate neutrality and on their needs to advance, drawing on a business survey. The study also shares insights from action plans of selected comparison cities. It points to cross-sector as well as to sector-specific challenges and opportunities for Hamburg businesses. This includes making better use of low-cost renewables, addressing energy efficiency in buildings as well as challenges and opportunities in activities in and around the port and in industry. It highlights Hamburg's potential as a hydrogen hub as well as the need to adopt circular economy practices. It illustrates that a regional and business perspective are necessary to achieve climate neutrality in prosperity, requiring individual and collective business action.
    DOI: 10.1787/e1e44672-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    OECD Territorial Reviews: Brussels-Capital Region, Belgium (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264454675 , 9789264848269 , 9789264632974
    Language: English
    Pages: 1 Online-Ressource (232 p.) , 21 x 28cm.
    Series Statement: OECD Territorial Reviews
    Keywords: Regionalentwicklung ; Regionalpolitik ; Regionales Wachstum ; Brüssel (Region) ; Urban, Rural and Regional Development ; Belgium
    Abstract: The OECD Territorial Review of the Brussels-Capital Region, Belgium, provides an in-depth assessment of the trends, challenges and opportunities for sustainable and inclusive urban development in the region. It aims to help tackle the so-called ‘Brussels paradox’ between a highly performing region in terms of economic wealth creation and competitiveness but relatively poor social conditions. The region is also grappling with a shortage of affordable and quality housing, as well as several mobility challenges, including a high reliance on individual cars and traffic congestion, resulting in high commuting times and pollution levels, despite good accessibility to public transport. Although a comprehensive urban and land-use planning system exists, there is a lack of co-ordination with the surrounding regions and municipalities to drive more effective policies on housing, mobility, and other infrastructure investments. This review also examines the governance and institutional framework and suggests policy actions to strengthen co-ordination and co-operation mechanisms, and promote incremental collaboration at the metropolitan level. Finally, the review provides recommendations to enhance public finances in the region, focusing on better compensating for its additional charges, co-ordinating public investment among levels of government more efficiently, and establishing a metropolitan fund.
    DOI: 10.1787/0552847b-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Addressing Inequality in Budgeting : Lessons from Recent Country Experience (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264996526 , 9789264451674 , 9789264920927
    Language: English
    Pages: 1 Online-Ressource (183 p.) , 21 x 28cm.
    Keywords: Budgetinzidenz ; Kanada ; Frankreich ; Irland ; Italien ; Südkorea ; Niederlande ; Neuseeland ; Schweden ; Social Issues/Migration/Health ; Economics ; Governance
    Abstract: In many countries, public expenditure, including transfers, plays a major role in reducing income inequality. The report reviews the various ways that budgeting can be used to this end. A first includes taking a broad approach to results-based budgeting, taking social and distributional goals into consideration. A second relies on integrating distributional impact analysis directly into the budget process. The report discusses the concrete experience of eight OECD countries in this area, analysing how they are integrating distributional impact assessment in spending and budgeting decisions. Finally, it discusses the tools, frameworks and data that are needed to take distributional considerations into account as part of evidence-informed policy making.
    DOI: 10.1787/ea80d61d-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Building a Skilled Cyber Security Workforce in Europe : Insights from France, Germany and Poland (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264478763 , 9789264872738 , 9789264489943
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Datensicherheit ; Bildungspolitik ; Qualifikation ; IT-Kriminalität ; Frankreich ; Deutschland ; Polen ; Education ; Employment ; Science and Technology ; France ; Germany ; Poland
    Abstract: In an increasingly digital world, the significance of cyber security for individuals, businesses, and governments has never been greater. Rising cyber attacks are challenging current defence and operational capabilities, highlighting a critical shortage of skilled cyber security professionals. This report delves into the demand for cyber security expertise by analysing online job postings in France, Germany and Poland in between 2018 and 2023. It examines trends in the demand for cyber security professionals, the geographical distribution of job opportunities, and the changing skill requirements in this field. Focusing on France, the report also explores cyber security education and training programmes, the characteristics of the programmes, the demographics of enrolled learners, and their outcomes. Additionally, it reviews French policies and initiatives aimed at broadening the cyber security workforce and enhancing educational opportunities in this field. This comprehensive analysis is part of a larger effort to understand the evolving landscape of cyber security policies and professional experiences worldwide.
    DOI: 10.1787/3673cd60-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Effective Carbon Rates 2023 : Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD Series on Carbon Pricing and Energy Taxation
    Parallel Title: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Keywords: Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Abstract: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
    DOI: 10.1787/b84d5b36-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 8
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264926479
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/1372013f-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/80703c33-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 10
    Online Resource
    Online Resource
    Determining the Price of Minerals : A Transfer Pricing Framework (2023)
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development ; | Ottawa : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia
    Keywords: Rohstoffvorkommen ; Preis ; Verrechnungspreis ; Industry and Services ; Taxation
    Abstract: In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be high, particularly around the value of the extracted minerals. This toolkit provides practical and meaningful guidance for developing countries to determine the price of minerals sold to related parties using the arm’s length principle. It offers a framework on how to use transfer pricing principles to apply the Comparable Uncontrolled Price method, including identifying the primary economic factors that influence the price of minerals (“mineral pricing framework”) to ensure that developing countries are able to tax mineral exports appropriately. It also includes simplified administrative approaches to pricing mineral sales that could reduce the administrative burden for developing countries.
    DOI: 10.1787/de6ec0c5-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 11
    Online Resource
    Online Resource
    Towards balanced regional attractiveness in Ireland : Enhancing the delivery of the National Planning Framework (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.62
    Keywords: Urban, Rural and Regional Development ; Finance and Investment ; Governance ; Ireland
    Abstract: Ireland is highly centralised and fast growing, creating co-ordination challenges in terms of delivering key investments and in key policy areas like transport, housing and education. Actors across levels of government recognise a need for a more coordinated approach to the delivery of the National Planning Framework, the principal spatial planning strategy of Project Ireland 2040, which includes also the National Development Plan (public investment).The report has three objectives which ultimately aim to support more balanced regional outcomes in Ireland: i) to clarify the gaps in terms of regional attractiveness across and within Ireland’s regions, including in terms of population and investment attraction; ii) to assess the ability for the National Planning Framework – in its current form – to address these gaps, and iii) to consider what multi-level governance reforms and attractiveness policies can be introduced or scaled to generate more territorially-balanced development.
    DOI: 10.1787/3df116ad-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 12
    Online Resource
    Online Resource
    How can smart cities boost the net-zero transition? : Proceedings of the 3rd OECD Roundtable on Smart Cities and Inclusive Growth (3 July 2023) (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.65
    Keywords: Urban, Rural and Regional Development
    Abstract: Cities have a pivotal role to play in achieving net-zero emissions by 2050. Smart city solutions can help enable and accelerate the net-zero transition by, among many others, curtailing energy use, accelerating the shift from fossil fuels to renewable energy, improving resource efficiency, reducing transport demand, and fostering necessary behavioural change. This paper summarises the proceedings of the 3rd OECD Roundtable on Smart Cities and Inclusive Growth, which took place on 3 July 2023 at the OECD Headquarters in Paris. It discusses concrete solutions that can boost the net-zero transition, explores the barriers to scaling up smart city solutions and the enabling factors that can help overcome them, and proposes ways to strengthen the net-zero objective in the OECD Smart City Measurement Framework.
    DOI: 10.1787/bc554887-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Museums and local development in Lisbon, Portugal (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/22
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Portugal
    Abstract: This case study assesses the strategies of the Museum of Lisbon as well as the related policies of Lisbon City Council to support local development. Through its five branches located across the city and its diverse partnerships with local stakeholders, the Museum of Lisbon has cemented its role as a community anchor institution. This case study focuses on the five dimensions featured in the OECD-ICOM Guide for Local Governments, Communities and Museums, namely the role of museums in: i) economic development, ii) urban regeneration, iii) education and creativity, iv) inclusion, health and well-being, and on iv) ways to mainstream the role of museums in local development.
    DOI: 10.1787/c11bfea3-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    Leveraging cultural and creative sectors for development in the European Union outermost regions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/21
    Parallel Title: Parallele Sprachausgabe Les secteurs de la culture et de la création comme levier de développement des régions ultrapériphériques de l'Union européenne
    Keywords: Industry and Services ; Urban, Rural and Regional Development ; France ; French Guiana ; Mayotte ; Portugal ; Spain
    Abstract: This report assesses the current state and future potential of cultural and creative sectors (CCS) in the nine outermost regions of the European Union (EU): Guadeloupe, French Guiana, Martinique, Mayotte, Réunion, and Saint Martin (France); the Azores and Madeira (Portugal); and the Canary Islands (Spain). Global trends, such as increases in cultural tourism, trade in creative goods and services, and FDI in CCS offer significant opportunities for EU outermost regions to expand their cultural and creative sectors, promote synergies with tourism and help drive job creation. In addition, CCS policies can also boost well-being outcomes and social cohesion through preserving and promoting local cultural heritage and encouraging cultural participation. CCS policy which capitalises on these global trends, whilst recognising the specific context of EU outermost regions, could help promote these areas and contribute to local development.
    DOI: 10.1787/950f214a-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    Peer Review of the Automatic Exchange of Financial Account Information 2023 Update (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
    DOI: 10.1787/5c9f58ae-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 16
    Online Resource
    Online Resource
    Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
    DOI: 10.1787/1b3d26f3-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 17
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Serbia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947337
    Language: English
    Pages: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Serbia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/ccb5184d-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 18
    Online Resource
    Online Resource
    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
    DOI: 10.1787/69b789e7-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 19
    Online Resource
    Online Resource
    Les secteurs de la culture et de la création comme levier de développement des régions ultrapériphériques de l'Union européenne (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/21
    Parallel Title: Parallele Sprachausgabe Leveraging cultural and creative sectors for development in the European Union outermost regions
    Keywords: Industry and Services ; Urban, Rural and Regional Development ; France ; French Guiana ; Mayotte ; Portugal ; Spain
    Abstract: Ce rapport évalue l'état actuel et le potentiel futur des secteurs de la culture et de la création (SCC) dans les neuf régions ultrapériphériques de l'Union européenne : la Guadeloupe, la Guyane française, la Martinique, Mayotte, la Réunion et Saint-Martin (France) ; les Açores et Madère (Portugal) ; et les îles Canaries (Espagne). Les tendances mondiales, telles que l’augmentation du tourisme culturel, le commerce des biens et services créatifs et les IDE dans les SCC, offrent aux RUP de l’UE d’importantes opportunités de développer leurs secteurs de la culture et de la création, de promouvoir les synergies avec le tourisme et de contribuer à la création d’emplois. En outre, les politiques de SCC peuvent également améliorer le bien-être et la cohésion sociale en préservant et en promouvant le patrimoine culturel local et en encourageant la participation culturelle. Une politique de SCC qui capitalise sur ces tendances mondiales, tout en reconnaissant le contexte spécifique des RUP de l'UE, pourrait contribuer à promouvoir ces domaines et à contribuer au développement local.
    DOI: 10.1787/6eb173d8-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 20
    Online Resource
    Online Resource
    Migration and regional productivity: Evidence from individual wages in Australia (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.60
    Keywords: Urban, Rural and Regional Development ; Australia
    Abstract: This paper examines the contribution of international migrants to regional differences in labour productivity in Australia. The study relies on individual-level administrative wage data from 2011 to 2018. It finds that a region with a 10% larger migrant share has, on average, a 1.3% larger regional wage difference, which indicates a positive link between migration and labour productivity. The presence of migrants benefits native workers with different skill levels residing in all types of regions. The positive effects of migrants are even more pronounced for higher-skilled migrants. Concretely, a region with a 10% larger share of higher-skilled migrants has, on average, a 1% higher regional productivity difference. However, these additional benefits mainly accrue to more productive regions and those with higher migrant shares than the median region.
    DOI: 10.1787/7bc64c78-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 21
    Online Resource
    Online Resource
    A territorial approach to the Sustainable Development Goals in Bolzano-Bozen, Italy (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.59
    Keywords: Urban, Rural and Regional Development ; Italy
    Abstract: The Autonomous Province of Bolzano-Bozen, Italy, has embraced the 2030 Agenda through a sustainability pact including its sustainable development strategy "Everyday for Future". The strategy defines seven fields of action that were derived from the SDGs framework to promote sustainability across policy areas such as the conservation of the natural environment, the reduction of greenhouse gas emissions, competitiveness and social justice. The SDGs offer a clear framework to tackle the province’s main territorial development challenges, such as climate change, the transition to sustainable agriculture, mobility, tourism, and affordable housing. This report provides guidance on how to harness the implementation of the SDGs to address these challenges through concrete measures across the seven fields of action, identify and manage synergies and trade-offs between sectoral policies and, in turn, help the province implement Everyday for Future.
    DOI: 10.1787/fb8e8ee0-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 22
    Online Resource
    Online Resource
    Boosting Social Entrepreneurship and Social Enterprise Development in Ireland : In-depth policy review (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/20
    Keywords: Industry and Services ; Urban, Rural and Regional Development ; Ireland
    Abstract: Ireland is home to a vibrant social enterprise community, active in essential sectors such as health, care, and education, as well as local development and cultural and creative sectors. This report provides an in-depth analysis of social entrepreneurship and social enterprises in Ireland. It identifies the country’s strengths and challenges and provides policy recommendations. An action plan with concrete and actionable measures is also provided to support Ireland in the development of its new national social enterprise policy. Following an overview of the socio-economic landscape (Chapter 1), the report describes factors underpinning social entrepreneurship, social enterprises and the social economy in the context of Ireland (Chapter 2); analyses the institutional and legal framework around social enterprises (Chapter 3); explores conditions and opportunities for access to finance and funding (Chapter 4); navigates developments in access to public and private markets for social enterprises (Chapter 5); looks at the existing state of social impact measurement and data availability on social enterprises (Chapter 6) and concludes with skills and business development for social entrepreneurship (Chapter 7).
    DOI: 10.1787/3115bcb6-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 23
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/81828107-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 24
    Online Resource
    Online Resource
    Enhancing Rural Innovation in the United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264866683 , 9789264697263 , 9789264367203
    Language: English
    Pages: 1 Online-Ressource (218 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Industry and Services ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; United States
    Abstract: When it comes to high-tech innovations, the United States leads the path amongst OECD economies. However, in the context of the national record-breaking activities in high tech innovation, there lies distinct and growing geographical disparities. This report dives into strategies for better understanding innovation that occurs in rural places, and places outside major metropolitan areas, often going beyond science and technology. It provides analysis and recommendations to support regional development initiatives aimed at closing the gaps in innovation between rural and urban areas. The report includes a special topic chapter on the role of broadband and education in rural areas, exploring trends and providing policy recommendations to enhance rural innovation through these specific and critical framework conditions.
    DOI: 10.1787/22a8261b-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 25
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/951c320f-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 26
    Online Resource
    Online Resource
    Misuse of Citizenship and Residency by Investment Programmes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264853775
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Keywords: Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Abstract: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
    DOI: 10.1787/ae7ce5fb-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 27
    Online Resource
    Online Resource
    Відбудовуємо Україну через зміцнення регіонального та муніципального управління (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264820708 , 9789264318458 , 9789264670488
    Language: Ukrainian
    Pages: 1 Online-Ressource (367 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rebuilding Ukraine by Reinforcing Regional and Municipal Governance
    Keywords: Governance ; Urban, Rural and Regional Development ; Ukraine
    Abstract: До широкомасштабного вторгнення Росії 24 лютого 2022 року Україна досягла значного поступу в реалізації амбітних реформ регіонального розвитку та децентралізації. Результатом цих реформ стало створення 1 469 об’єднаних муніципалітетів, введення детальної багаторівневої структури планування регіонального розвитку, а також значне підвищення рівня надання місцевих державних послуг і державного фінансування регіонального та місцевого розвитку. Однак на шляху реформ виникли деякі проблеми, багато з яких були значно загострені війною Росії проти України. Ці проблеми включають збільшення регіональних економічних та демографічних розбіжностей і відмінностей у рівні добробуту, фрагментарну структуру фінансування регіонального розвитку, а також помітні розбіжності в адміністративних, кадрових і фіскальних можливостях муніципалітетів. У цьому звіті представлено глибокий аналіз поступу України у впровадженні реформ багаторівневого управління та досліджено роль місцевих органів влади в управлінні катастрофою. Виходячи з цього, у звіті рекомендуються можливі шляхи використання Україною разом з міжнародними партнерами багаторівневого управління, регіонального розвитку і децентралізації для підтримки процесів місцевої відбудови та відновлення з метою вирішення нагальних гуманітарних потреб, відновлення місцевої економіки та громад, а також посилення їхньої стійкості.
    DOI: 10.1787/a5a7939d-uk
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 28
    Online Resource
    Online Resource
    Mit Telearbeit gegen den Arbeitskräftemangel in der Ems-Achse (2023)
    Paris : OECD Publishing
    Details
    Language: German
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Unlocking the potential of teleworking to address labour shortages in the Ems-Achse, Germany
    Keywords: Industry and Services ; Urban, Rural and Regional Development ; Germany
    Abstract: Die Ems-Achse, eine ländliche Region im Nordwesten Deutschlands, kann auf ein Jahrzehnt des Wirtschaftswachstums zurückblicken. Mit dem Wachstum hat sich jedoch der Arbeitskräftemangel in der Region verschärft, insbesondere aufgrund einer alternden Bevölkerung und der Abwanderung junger Menschen. Viele regionale Akteur*innen haben das Potenzial von Telearbeit erkannt und wollen nun ausloten, inwieweit sich dem Arbeitskräftemangel mit Telearbeit begegnen lässt, und ein breiteres Spektrum qualifizierter Personen angelockt werden kann. Dieses Policy Paper untersucht drei Kernaspekte: Das Potenzial von Telearbeit, 1.) Menschen zu aktivieren, die derzeit nicht auf Stellensuche sind; 2.) den Talentpool auf umliegende Gebiete auszuweiten; und 3.) Arbeitskräfte aus Ballungsgebieten oder aus dem Ausland anzuwerben. Um Telearbeit erfolgreich zu machen, sollte die Region das Hochgeschwindigkeitsinternet ausbauen, für eine Kultur der Flexibilität in der Teamführung sorgen und digitale Kompetenzen fördern. Um die Ems-Achse als attraktiven Standort für Telearbeiter zu etablieren, ist es zudem wichtig, die Möglichkeiten für höhere Bildung zu verbessern, öffentliche Verkehrsangebote auszubauen und den Zugang für internationale Arbeitskräfte zum regionalen Arbeitsmarkt zu verbessern.
    DOI: 10.1787/957da91f-de
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 29
    Online Resource
    Online Resource
    The impact of migration on regional labour markets in Australia (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.64
    Keywords: Urban, Rural and Regional Development ; Australia
    Abstract: This paper provides novel evidence on the regional impact of international migration on native employment and wages in Australia, using unique administrative individual-level panel data covering all residents from 2011 to 2018. Employing a differences-in-differences estimation strategy and a well-established shift-share instrumental variable (IV) approach based on census data from 1981, the study addresses potential endogeneity concerns related to migrant settlement patterns. The analysis reveals a positive impact of migration on native employment across all skill levels, ages, and genders, while wages remain unaffected. Examining the drivers of the employment effect shows that the arrival of migrants leads to a substantial increase of newly employed natives in the region and a decrease in the number of previously employed natives, with the former outweighing the latter. Most of the dynamic results from geographic mobility rather than labour market transition.
    DOI: 10.1787/d72110b5-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 30
    Online Resource
    Online Resource
    Advancing strategic priorities through the SDGs in Córdoba, Argentina (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (89 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.63
    Keywords: Urban, Rural and Regional Development ; Argentina
    Abstract: The Province of Córdoba in Argentina has adopted the Sustainable Development Goals (SDGs) as a holistic framework to promote social inclusion and well-being, and to address its territorial development challenges in an integrated way. Building on the recommendations from the OECD report on “A Territorial Approach to the SDGs in Córdoba, Argentina” (2021), Córdoba’s policies have focused on the following four strategic axes: (i) gender and employment, (ii) education for employment, (iii) housing and access to essential services, and (iv) bridging the digital divide. This paper provides the Province of Córdoba with a set of recommendations to move these axes forward through a comprehensive approach using the SDG lens, including to bridge the digital divide in the labour market, ensure equitable access to services such as quality education, and create an inclusive and supportive environment that empowers women to fully participate in the workforce.
    DOI: 10.1787/8512bb99-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 31
    Online Resource
    Online Resource
    Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
    DOI: 10.1787/70ee934c-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 32
    Online Resource
    Online Resource
    Towards a Blue Recovery in Samoa : Appraisal Report (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264521803 , 9789264619197 , 9789264878525
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Keywords: Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Development ; Samoa
    Abstract: The re-opening of Samoa’s borders in late-2022 kickstarted the country’s recovery from the COVID-19 pandemic. This offers an opportunity to rebuild sustainably its tourism, maritime transport, and fisheries sectors. Samoa’s ocean resources can also augment its resilience to future shocks such as climate change. Through an analysis of Samoa’s economic trends and environmental pressures, institutional set-up and policy tools, as well as financing landscape, this report identifies opportunities and challenges for Samoa’s ocean economy to drive sustainable and resilient development. The Samoa Ocean Strategy offers a blueprint for such a pursuit, but there remain gaps and impediments. To address them, the report provides several cross-cutting and sector-specific policy recommendations to accelerate Samoa’s transition to a sustainable ocean economy.
    DOI: 10.1787/bd8d4112-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 33
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264603608
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Latvia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/b58002ef-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 34
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575646
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Dominica
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/7624ec12-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 35
    Online Resource
    Online Resource
    Enhancing Strategic Planning and Innovation Services : Supporting Romanian Regional Development Agencies (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264620261 , 9789264548411 , 9789264942868
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Governance ; Urban, Rural and Regional Development ; Romania
    Abstract: Regional development is rooted in place-based strategic planning and strengthened regional innovation systems. In Romania, the eight Regional Development Agencies (RDAs) are responsible for strategic planning for regional development and delivering innovation support services to regional and local actors. They also manage the public investment funds dedicated to these activities. These are challenging tasks. Many RDAs face difficulties in ensuring that regional and sub-regional development objectives and priorities align, expanding the definition of innovation, and activating their regional innovation ecosystem. Equally difficult is keeping stakeholders engaged and committed to the regional development and innovation agendas. This report synthesises the regional development and innovation challenges facing Romania’s RDAs and potential activities to overcome these in three areas – strategic planning and performance measurement, finance and implementation, and communication and stakeholder engagement. It also offers insights and recommendations for higher-levels bodies to further support RDAs through guidance, facilitating peer-exchange, and actively engaging the RDAs in regional development decision making.
    DOI: 10.1787/8d80ef62-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 36
    Online Resource
    Online Resource
    France: Country Health Profile 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264934559
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe France : Profil de santé par pays 2023
    Keywords: Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Mental Health ; Frankreich ; Social Issues/Migration/Health ; France
    Abstract: This profile provides a concise and policy-focused overview of the state of health and the healthcare system in France, as a part of the broader series of Country Health Profiles from the State of Health in the EU initiative. It presents a succinct analysis encompassing the following key aspects: the current health status in France; the determinants of health, focusing on behavioural risk factors; the organisation of the French healthcare system; and an evaluation of the health system's effectiveness, accessibility, and resilience. Moreover, the 2023 edition presents a thematic section on the state of mental health and associated services in France. This profile is the collaborative effort of the OECD and the European Observatory on Health Systems and Policies, carried out in cooperation with the European Commission.
    DOI: 10.1787/07c48f9f-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 37
    Online Resource
    Online Resource
    Determining the Price of Minerals : Application to Bauxite (2023)
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Keywords: Industry and Services ; Taxation
    Abstract: In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as bauxite, which is ultimately used in the aluminum value chain. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of bauxite in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax mineral exports appropriately. It also provides worked examples on how to accurately apply the mineral pricing framework to bauxite.
    DOI: 10.1787/91c16436-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 38
    Online Resource
    Online Resource
    Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
    DOI: 10.1787/777927ec-es
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 39
    Online Resource
    Online Resource
    Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
    DOI: 10.1787/add0773b-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 40
    Online Resource
    Online Resource
    Income-based tax relief for R&D and innovation : An integrated view (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.161
    Keywords: Taxation ; Science and Technology
    Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
    DOI: 10.1787/2db44e8b-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 41
    Online Resource
    Online Resource
    Promoting nature-based solutions in municipalities in Hungary (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.39
    Keywords: Urban, Rural and Regional Development ; Environment ; Hungary
    Abstract: Nature-based solutions (NbS) aim to maintain, enhance and restore ecosystems to address a variety of social, economic and environmental challenges, including climate change and biodiversity loss. This paper applies the OECD’s framework to provide recommendations for how to encourage the use of NbS by Hungarian municipalities. It illustrates some of the key challenges in the local implementation of NbS in Hungary and provides international examples of how they are tackled in diverse contexts. It also discusses the role of reforms about the enabling environment to mobilise further public and private investment in climate adaptation.
    DOI: 10.1787/d81fb09f-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 42
    Online Resource
    Online Resource
    Buying social with the social economy : OECD Global Action “Promoting Social and Solidarity Economy Ecosystems” (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/19
    Keywords: Industry and Services ; Urban, Rural and Regional Development
    Abstract: Produced as part of the OECD Global Action “Promoting Social and Solidarity Economy Ecosystems” funded by the European Union, it explores the potential of procurement from the social and solidarity economy in creating social dividends, takes stock of global trends in social procurement among both public and private buyers, identifies challenges in access to markets for social and solidarity economy entities, and finally, provides concrete recommendations for policy makers on how to overcome them.
    DOI: 10.1787/c24fccd0-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 43
    Online Resource
    Online Resource
    Climate adaptation: Why local governments cannot do it alone (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.38
    Keywords: Urban, Rural and Regional Development ; Environment
    Abstract: Given the direct impacts of climate change are felt first and foremost at the local level, many have called for climate adaptation to be a local responsibility. Indeed, local authorities have a major influence on climate change adaptation - such as through their land use and permitting decisions. Yet, their actions are strongly determined by the national fiscal, regulatory and policy contexts in which they are embedded in. This policy paper provides an overview and a discussion of the roles and responsibilities for climate adaptation across levels of government. It argues that co-operation across levels of government is needed to strengthen adaptation at the local level. This policy paper was prepared as part of the OECD Territorial Approach to Climate Action and Resilience programme, which supports subnational authorities in their efforts to accelerate the net zero transition and build systemic resilience.
    DOI: 10.1787/be90ac30-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 44
    Online Resource
    Online Resource
    Multi-level governance and subnational finance in Asia and the Pacific (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.61
    Keywords: Urban, Rural and Regional Development ; Development ; Finance and Investment ; Armenia ; Australia ; Azerbaijan ; Bangladesh ; Bhutan ; Cambodia ; China, People’s Republic ; Georgia ; India ; Indonesia ; Japan ; Kazakhstan ; Korea, Republic of ; Kyrgyzstan ; Lao People's Democratic Republic ; Malaysia ; Mongolia ; Nepal ; New Zealand ; Pakistan ; Philippines ; Sri Lanka ; Tajikistan ; Thailand ; Uzbekistan ; Viet Nam
    Abstract: Subnational governments in Asia and the Pacific are key providers of the public services and infrastructure required to achieve the Sustainable Development Goals. Given this role, it is essential that policymakers and development partners understand and support the effective functioning of multi-level governance structures and subnational government finances across the region. This joint OECD-ADB report provides a comprehensive overview of subnational governments across Asia and the Pacific. It covers over 467,000 subnational governments from 26 countries, which represent 53% of the world’s population and 40% of global GDP. On average in 2020, subnational governments in the region accounted for 29% of total public expenditure (8.8% of GDP), 35% of total public revenue (8.5% of GDP) and 38% of public investment (2% of GDP). Harnessing unique data from the 3rd edition of the OECD-UCLG World Observatory on Subnational Government Finance and Investment, the analysis highlights how decentralisation and territorial reforms have reconfigured the structures and finances of subnational governments in the region. It covers a range of topics including fiscal rules, financial management capacity, priority-based budgeting, asset management and the use of public-private partnerships.
    DOI: 10.1787/f3e8a2fb-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 45
    Online Resource
    Online Resource
    OECD framework for mapping and quantifying government support for business innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.160
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
    DOI: 10.1787/f30547e7-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 46
    Online Resource
    Online Resource
    Determinación del precio de los minerales : Un marco en materia de precios de transferencia (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
    DOI: 10.1787/b006913a-es
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 47
    Online Resource
    Online Resource
    Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/22bbeacc-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 48
    Online Resource
    Online Resource
    A Territorial Approach to Climate Action and Resilience (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264502130 , 9789264602755 , 9789264858107
    Language: English
    Pages: 1 Online-Ressource (216 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development
    Abstract: Global warming is likely to reach 1.5°C as early as in 2030, with current climate action falling short of meeting the Paris Agreement goals and a mounting risk of tipping beyond the ability of human societies to adapt. Building on broader OECD work on climate, this report proposes a new OECD territorial climate indicator framework and demonstrates that the potential to mitigate greenhouse gas emissions, adapt to climate impacts and address vulnerabilities varies across different territories. The report also presents a policy framework of 9 recommended actions to help decision makers unleash more effective climate action and resilience, both by integrating a territorial approach into national and subnational climate policies and by mainstreaming climate objectives into urban, rural and regional policies. The report summarises the analysis into a checklist for national and local governments to implement a territorial approach to climate and resilience policies, as well as a compendium of 36 best practices from cities, regions and countries from all around the world.
    DOI: 10.1787/1ec42b0a-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 49
    Online Resource
    Online Resource
    Cadre de détermination des prix de transfert appliqué aux prix des minéraux (2023)
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development ; | Ottawa : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques sont traditionnellement générées par le prélèvement de redevances et d'impôts sur le revenu sur la valeur des minerais extraits. Cependant, en raison de la fréquence et de l'ampleur des transactions entre parties liées, le risque potentiel de non-conformité des prix de transfert peut être élevé pour les recettes fiscales, en particulier en ce qui concerne la valeur des minerais extraits. Ce guide offre aux pays en développement une orientation pratique et significative permettant de déterminer le prix des minéraux vendus à des parties liées conformément au principe de pleine concurrence. Il offre un cadre d’utilisation des principes applicables aux prix de transfert permettant la méthode du prix comparable sur le marché libre (CUP), notamment les principaux facteurs économiques qui influent sur le prix des minéraux ("cadre de détermination des prix des minerais"). Cela inclut également des approches administratives simplifiées concernant les ventes qui pourraient réduire le fardeau administratif des pays en développement.
    DOI: 10.1787/8236d043-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 50
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/aae8ac89-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 51
    Online Resource
    Online Resource
    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
    DOI: 10.1787/facc7860-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 52
    Online Resource
    Online Resource
    Cadre de détermination des prix des minéraux appliqué à la bauxite (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
    DOI: 10.1787/c02b18d9-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 53
    Online Resource
    Online Resource
    Bonos sociales : Instrumentos innovadores para la inclusión social y el desarrollo local (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Social vouchers: Innovative tools for social inclusion and local development
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: En este documento se estudia el papel de los bonos sociales como instrumento para la inclusión social y el desarrollo local. El documento presenta una tipología de los bonos y sus objetivos, de los marcos institucionales y regulatorios vigentes, del uso que hacen de ellos los gobiernos locales y nacionales, y de la economía social (sección 1). Se analizan los retos y las oportunidades que plantea el desarrollo de los bonos en el contexto de la crisis de la COVID-19 y se proponen recomendaciones para aprovechar de forma efectiva los bonos sociales como instrumento para «reconstruir mejor» (sección 2). Por último, se exponen y analizan casos concretos de Bélgica, Brasil, Francia, Marruecos, México, la República Checa y Rumanía (sección 3).
    DOI: 10.1787/c313d34a-es
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 54
    Online Resource
    Online Resource
    OECD Public Governance Reviews: Czech Republic : Towards a More Modern and Effective Public Administration (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920811 , 9789264744929 , 9789264777958
    Language: English
    Pages: 1 Online-Ressource (344 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Přehled o stavu veřejné správy: Česká Republika: Česká republika na cestě k modernější a efektivnější veřejné správě
    Keywords: Öffentliche Verwaltung ; Öffentlicher Sektor ; Reform ; Tschechien ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Czech Republic
    Abstract: The OECD Public Governance Review of the Czech Republic identifies priority governance areas for reform in the Czech Republic and offers recommendations to strengthen the effectiveness, agility and responsiveness of the country’s public sector. The review first provides a snapshot on the effectiveness of the public administration and its capacity to address contemporary governance challenges, such as digitalisation and climate change. It then analyses a number of critical and priority public governance areas including citizen engagement, centre-of-government-led co-ordination and strategic planning, evidence-informed policy making in the Czech public administration, public administration at the local and regional level, human resources management in the public administration, and digital government. It also includes a case study on governance arrangements and regulations during the COVID-19 pandemic. The review provides recommendations for the Czech public administration to help it implement its Public Administration Reform Strategy: Client-oriented Public Administration 2030 (PAR), achieve the objectives of the PAR, and, ultimately, realise its longer-term sustainable development vision and commitments.
    DOI: 10.1787/41fd9e5c-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 55
    Online Resource
    Online Resource
    Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements : Enhancing Tax Certainty (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; Taxation ; Handbuch
    Abstract: Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.
    DOI: 10.1787/f0cad7f3-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 56
    Online Resource
    Online Resource
    Decarbonising homes in cities in the Netherlands : A neighbourhood approach (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.42
    Keywords: Environment ; Urban, Rural and Regional Development ; Netherlands
    Abstract: About 90% of homes in the Netherlands depending on natural gas for heating, the Netherlands has made a commitment to phase out natural gas by 2050. To achieve the goal, the Netherlands has rolled out a natural gas-free pilot programme in 66 neighbourhoods. These neighbourhood pilot projects enabled municipalities to learn what it takes to start energy transition. Based on a city survey carried out across 26 local governments, key findings from this report call on national and local governments joining up their efforts to take place-based measures. This paper is the first case study applying the policy framework presented in the OECD report Decarbonising Buildings in Cities and Regions published in March 2022. The present case study provides a deep dive into the Netherlands’ experience to demonstrate the potential of cities and regions to advance the decarbonisation of buildings.
    DOI: 10.1787/b94727de-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 57
    Online Resource
    Online Resource
    Culture and the creative economy in Flanders, Belgium (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/06
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Belgium
    Abstract: Cultural and creative sectors are a significant driver of local development both through direct job creation and income generation but also indirectly by spurring innovation across the economy. Beyond their economic impacts, they also have significant social impacts, from supporting health and well-being to promoting social inclusion and local social capital. Flanders (Belgium) has placed cultural and creative sectors as a priority in the region’s economic and social strategy. This paper provides an overview of cultural and creative sectors in Flanders, highlighting trends in employment, business dynamics, entrepreneurship and financing as well as cultural participation. It offers analysis and recommendations to support the region in continuing to build on its local cultural and creative ecosystem.
    DOI: 10.1787/1c7eea65-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 58
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
    DOI: 10.1787/0fdc1657-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 59
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264434912
    Language: English
    Pages: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
    DOI: 10.1787/9e90f5f4-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 60
    Online Resource
    Online Resource
    Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322714
    Language: French
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
    DOI: 10.1787/9464d0c4-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 61
    Online Resource
    Online Resource
    The intergovernmental fiscal outlook and the implications of Russia’s war against Ukraine, high energy prices and inflation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
    DOI: 10.1787/3623ab61-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 62
    Online Resource
    Online Resource
    Decentralised development co-operation : A global policy toolkit and guidance for practitioners (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.46
    Keywords: Entwicklungshilfe ; Regionalentwicklung ; OECD-Staaten ; Welt ; Urban, Rural and Regional Development
    Abstract: Decentralised development cooperation (DDC), or partnerships for sustainable development between cities and regions in developed and developing countries, can help drive major global agendas forward. Achieving a sustainable, equitable and resilient future requires action from subnational governments in many key SDGs and emerging areas, such as the response to the global health crisis, support for refugees and implementing net-zero pathways. The Global policy toolkit: Guidance for practitioners shows how DDC can promote mutual benefits and peer-to-peer learning, bring development co-operation closer to people and their daily lives, and deliver technical services and expertise. By providing a repository of good practices and guidance on implementation modalities, the toolkit seeks to promote policy dialogue and mutual learning across DDC actors and to enhance DDC effectiveness, efficiency and impact worldwide.
    DOI: 10.1787/3cb22851-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 63
    Online Resource
    Online Resource
    Strengthening the attractiveness of the public service in France : Towards a territorial approach (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.28
    Parallel Title: Parallele Sprachausgabe Renforcer l'attractivité de la fonction publique en France : Vers une approche territoriale
    Keywords: Öffentlicher Dienst ; Personalmarketing ; Frankreich ; Employment ; Governance ; France
    Abstract: A growing number of OECD countries are facing the challenge of making their public service more attractive, even as public policy management becomes increasingly complex and requires new skills. This paper seeks to identify the attractiveness factors of the public service in the French regions and across the member countries of the European Union, particularly within a context of major trends in public employment that are constantly changing. The first section aims to shed light on the attractiveness of the French public service in French regions, through a mostly qualitative focus on four regions (Grand Est, Hauts-de-France, Île-de-France, Normandy). These regions are facing, in whole or in part, difficulties in attracting, recruiting, and retaining their public employees. The second section, in addition to a better understanding of the major trends affecting public employment across the European Union and OECD member countries and the implications for the Human Resources (HR) function, explores the measures implemented by other administrations in OECD member countries as well as the private sector to develop or adapt their human resources policies in order to better plan attractiveness efforts.
    DOI: 10.1787/ab9ebe85-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 64
    Online Resource
    Online Resource
    Pierre par pierre (Volume 2) : De meilleures politiques du logement dans l’après COVID-19 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264343382 , 9789264547704 , 9789264338050
    Language: French
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Brick by Brick (Volume 2): Better Housing Policies in the Post-COVID-19 Era
    Keywords: Environment ; Finance and Investment ; Urban, Rural and Regional Development
    Abstract: S'appuyant sur les conclusions de Pierre par pierre : Bâtir de nouvelles politiques du logement, ce deuxième volume se penche sur les tendances de fond qui façonnent les politiques du logement dans l'ère post-COVID-19. Le premier chapitre offre une vue d'ensemble en examinant la nécessité de surveiller l'impact de la pandémie sur l'accessibilité du logement, de répondre à la crise énergétique par l’intensification des efforts de décarbonation des logements, de maintenir la résilience du système financier face aux cycles immobiliers et de faciliter l’adaptation des marchés du logement à la montée en puissance du travail à distance et des préoccupations environnementales. Le deuxième chapitre est consacré à la décarbonisation du secteur du logement. Il recommande de combiner tarification du carbone, certification et réglementation de l'efficacité énergétique, et subventions pour atteindre les objectifs de zéro émission nette tout en tenant compte des spécificités du marché du logement. Le chapitre appelle également au déploiement de politiques complémentaires pour limiter les effets négatifs sur les ménages à faible revenu. Le troisième chapitre examine le financement du logement, en mettant l'accent sur la tension entre le soutien aux emprunts hypothécaires et la promotion de la résilience financière. Il aborde également l'essor du financement non bancaire de l'immobilier et le soutien que les marchés du crédit hypothécaire peuvent apporter à la décarbonisation du logement. Le quatrième chapitre, qui explore la manière dont le nouvel équilibre entre vie professionnelle et vie privée, rendu possible par l'essor du travail à distance, remodèle la demande de logements, propose un ensemble d’ajustements des politiques urbaines pour répondre à ce changement. Dans l'ensemble, le rapport fournit un large éventail d’options de réforme pour améliorer les politiques de logement dans le monde post-pandémique.
    DOI: 10.1787/43b303bd-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 65
    Online Resource
    Online Resource
    Integrating local services for individuals in vulnerable situations (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/08
    Keywords: Employment ; Social Issues/Migration/Health ; Urban, Rural and Regional Development
    Abstract: Governments at all levels are looking for new and innovative ways to include individuals in vulnerable situations such as youth, migrants, persons with disabilities and families facing multiple challenges, in the labour market and in society more generally. This paper explores integration of employment services with other services (e.g. social, health and housing) at the local level as one promising way for governments to provide more effective support that is holistic and person-centred and be more efficient in public spending. The paper analyses different forms of local service integration, the possible benefits, and the particular roles subnational governments can play in service integration reforms – ranging from national public employment service-led reforms to more locally driven reforms. The paper also analyses the barriers to service integration and proposes future work to strengthen local service integration.
    DOI: 10.1787/1596644b-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 66
    Online Resource
    Online Resource
    International Tax and Africa : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Abstract: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
    DOI: 10.1787/6f19e5ed-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 67
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935884
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Abstract: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
    DOI: 10.1787/cff0754d-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 68
    Online Resource
    Online Resource
    Enhancing international partnership and co-operation in Friuli Venezia Giulia, Italy (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/17
    Parallel Title: Parallele Sprachausgabe Rafforzare il partenariato e la cooperazione internazionale in Friuli Venezia Giulia, Italia
    Keywords: Urban, Rural and Regional Development ; Development ; Governance ; France ; Italy ; Spain
    Abstract: In recent years, international development co-operation has undergone a transition from a conventional donor-recipient model to a partnership-centred approach, including with regions and cities. Friuli Venezia Giulia, a small region in north-eastern Italy with extensive policy autonomy, has been active in international co-operation and is seeking to get more out of its actions both for the region and with its co-operation partners around the world. This paper evaluates its strategy on international partnership and co-operation and proposes recommendations, including more targeted initiatives that leverage the expertise of the region for greater impact in partner countries and for local benefits.
    DOI: 10.1787/61e7fe2a-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 69
    Online Resource
    Online Resource
    How to measure the impact of culture, sports and business events : A guide, Part I (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/10
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: This OECD Guide takes stock of the current advice, guidelines, and good practices for assessing the impact of global events. Global events (including culture, sports and business events) can have a significant impact on local development. Yet measuring this impact in a consistent, reliable and comprehensive way can be challenging. This Guide provides an overview of approaches to impact assessment, discusses the issues, challenges and considerations to be made in conducting impact evaluations, and offers a set of actions which event hosts can take to improve impact assessments. In doing so, the Guide supports the OECD Recommendation on Global Events and Local Development, which helps countries and future hosts bring greater local benefits and legacies from global events. This Guide can be read alongside "Impact indicators for culture, sports and business events: A guide, Part II".
    DOI: 10.1787/c7249496-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 70
    Online Resource
    Online Resource
    L' edilizia abitativa in Italia attraverso il telescopio e il microfono : Prospettive ed esperienze internazionali degli attori del progetto abitativo (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264740815 , 9789264766884 , 9789264977563
    Language: Italian
    Pages: 1 Online-Ressource (101 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Housing in Italy through the Telescope and the Microphone: International Perspectives and Experiences from Housing Project Stakeholders
    Keywords: Urban, Rural and Regional Development ; Italy
    Abstract: Come nella maggior parte dei Paesi dell'OCSE, ottenere un alloggio di buona qualità in una posizione che faciliti l'accesso al lavoro, ai servizi pubblici e alle comodità può essere molto impegnativo per le famiglie italiane con un reddito basso o instabile. Questo libro fa luce sull'accesso alla casa in Italia da due punti di vista diversi e complementari. In primo luogo, pone il mercato abitativo italiano in una prospettiva internazionale, utilizzando le statistiche e le analisi dell'OCSE per confrontare le politiche abitative e i risultati in Italia con gli altri Paesi dell'OCSE. In secondo luogo, si concentra su alcuni progetti innovativi di edilizia abitativa in Italia, chiedendo ai residenti e agli altri stakeholder quali sono state le loro esperienze con queste iniziative: quali sono state le loro difficoltà, come sono stati concepiti e sviluppati i progetti, che cosa hanno portato loro i progetti?
    DOI: 10.1787/f76c3093-it
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 71
    Online Resource
    Online Resource
    Regions in Industrial Transition 2023 : New Approaches to Persistent Problems (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264999084 , 9789264741720 , 9789264911970
    Language: English
    Pages: 1 Online-Ressource (121 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Industrieregion ; Regionaler Strukturwandel ; Regionalentwicklung ; Regionalpolitik ; OECD-Staaten ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: This report builds on work presented in the OECD's 2019 report Regions in Industrial Transition: Policies for People and Places. It considers industrial transition as a complex and enduring challenge in regional development that traditional policy levers have not always been able to satisfactorily address. Beginning with an overview of how to characterise these regions, it then explores why they require tailored policy approaches and posits whether adopting a more experimental path in governance arrangements and policy initiatives could make inroads in meeting industrial transition objectives. The report shares findings emanating from the experiences of eight regions and two countries that designed and implemented experimental initiatives to advance their industrial transition process and Smart Specialisation Strategies, with the support of the European Commission. It features a framework of governance and policy areas that influence industrial transition, and applicable to experimentation. Combining this with insights from each experiment studied, the report presents a toolkit of policy levers for policy makers grappling with industrial transition, and a checklist for those wishing to apply an experimental approach to industrial transition initiatives. Finally, the report contains a synopsis of the initiatives designed and implemented by the regions and countries participating in this project.
    DOI: 10.1787/5604c2ab-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 72
    Online Resource
    Online Resource
    Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264642393
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
    DOI: 10.1787/9afd6856-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 73
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264959767
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
    DOI: 10.1787/306bc415-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 74
    Online Resource
    Online Resource
    Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
    DOI: 10.1787/5449efb4-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 75
    Online Resource
    Online Resource
    Mining Regions and Cities Case of the Pilbara, Australia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264422469 , 9789264616370 , 9789264555297
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Eisenerzbergbau ; Regionalentwicklung ; Stadtentwicklung ; Pilbara ; Australien ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Development ; Australia
    Abstract: Located in the state of Western Australia, the Pilbara is a large region and one of the least densely populated within the OECD. The Pilbara's mining sector is a top supplier of iron ore in the world, which has fuelled the economic growth of both the state and the country. While Pilbara's industrialisation is relatively recent, dating back to the 1960s, First Nations peoples have inhabited the region for approximately 50 000 years. Despite the wealth generated by mining and extractive industries, the Pilbara faces important challenges to improve its attractiveness and well-being standards, especially for First Nations and non-mining workers. Well-being challenges also stifle growth opportunities and responsible mining investments in the region. The green transition presents the Pilbara with an opportunity to diversify its economy and improve well-being conditions of its communities, while becoming a strategic player in the global shift towards more sustainable mining. This study offers guidance on how the Pilbara can shape a more inclusive and sustainable development model that supports economic diversification and prioritises improving the living conditions of its communities, particularly First Nations.
    DOI: 10.1787/a1d2d486-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 76
    Online Resource
    Online Resource
    Mining Regions and Cities in the Region of Antofagasta, Chile : Towards a Regional Mining Strategy (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264930285 , 9789264875289 , 9789264520080
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Kupferbergbau ; Lithium ; Bergbau ; Regionalentwicklung ; Stadtentwicklung ; Regionalpolitik ; Chile ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Development ; Chile
    Abstract: Antofagasta is a world leader in copper and lithium production, with strategic importance for the global energy transition and for the economic development of Chile. Located in north Chile, Antofagasta is carved by the natural contours of the Atacama Desert and home to diverse Indigenous communities. Despite the wealth brought by mining, communities in Antofagasta lag on a number of well-being dimensions. At the same time, Antofagasta's mining industry is entering a new phase of development, driven by the expected surge in global demand for its minerals and the imperative to adapt to the green and digital transitions. Against this backdrop, a new development vision with a long-term strategy is warranted in the region to leverage mining benefits to improve well-being standards and take advantage of the opportunities brought by the digital and green transition in mining. This study presents the diagnosis, rationale and building blocks for a new mining strategy in the region of Antofagasta, Chile that prioritises well-being standards and opportunities for local communities. This medium and long-term strategy aims to create a new pact amongst different societal stakeholders to build trust and unite efforts for more inclusive and sustainable growth in the region.
    DOI: 10.1787/336e2d2f-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 77
    Online Resource
    Online Resource
    Improving the effectiveness of inclusive and social entrepreneurship training schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/05
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: This policy brief on "Improving the effectiveness of inclusive and social entrepreneurship training schemes" was produced by the OECD and the European Commission. It discusses the importance of training schemes and presents an overview of the types of training schemes available. It also analyses the opportunities for governments to strengthen these training schemes and provides guidance on how to design more effective inclusive and social entrepreneurship training schemes.
    DOI: 10.1787/8386c4de-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 78
    Online Resource
    Online Resource
    Culture and the creative economy in Lithuania and municipalities of Klaipėda, Neringa and Palanga (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/02
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Lithuania
    Abstract: Cultural and creative sectors are a significant driver of local development through job creation and income generation, spurring innovation across the economy and increasing the attractiveness of cities and regions as destinations to visit, work and live. This case study offers a review of cultural and creative sectors in Lithuania, highlighting issues and trends in employment and business development, financing and cultural participation. It brings a specific focus on three municipalities within the County of Klaipėda located on the Baltic coast – Klaipėda City, Neringa and Palanga – small cities specialised in port activities, logistics, traditional manufacturing and seaside resort tourism. It highlights how culture and creative sectors can be leveraged to foster local development, diversify the economy and strengthen territorial attractiveness. It provides recommendations and international examples on ways to support business development in creative sectors and to strengthen synergies between culture and tourism.
    DOI: 10.1787/df27cd5b-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 79
    Online Resource
    Online Resource
    Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/cf5d5f64-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 80
    Online Resource
    Online Resource
    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
    DOI: 10.1787/fe6d8b45-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 81
    Online Resource
    Online Resource
    Beyond pink-collar jobs for women and the social economy (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/07
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Building on many data sources and country examples on women’s employment in the social and solidarity economy (SSE) the report: i) analyses women’s employment in the SSE, ii) explores challenges to gender equality in the SSE and, iii) provides policy recommendations to recognise women’s work and leadership in the SSE and in the wider economy. It also suggests ways to foster their participation in high-growth sectors within the SSE, such as technology-intensive and green sectors.
    DOI: 10.1787/44ba229e-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 82
    Online Resource
    Online Resource
    Toolkit to measure well-being in mining regions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.41
    Keywords: Urban, Rural and Regional Development
    Abstract: This paper develops a framework to measure well-being standards in OECD regions specialised in mining activities. It explores the relevant indicators to measure well-being for selected OECD mining regions across the three dimensions of wellbeing: economic, social and environmental, and compare their trends with those of other regions.
    DOI: 10.1787/5a740fe0-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 83
    Online Resource
    Online Resource
    Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/9afac47c-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 84
    Online Resource
    Online Resource
    Statistiques de l’impôt sur les sociétés, quatrième édition (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920354
    Language: French
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
    DOI: 10.1787/fbd6ce01-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 85
    Online Resource
    Online Resource
    Policy Guide on Legal Frameworks for the Social and Solidarity Economy (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264380394 , 9789264906037 , 9789264741188
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Series Statement: Local Economic and Employment Development (LEED)
    Keywords: Employment ; Urban, Rural and Regional Development
    Abstract: The Policy Guide on Legal Frameworks for the Social and Solidarity Economy aims to support countries, regions and cities wishing to use legal frameworks as an appropriate lever to develop conducive social and solidarity economy (SSE) ecosystems. Building on data and information as well as good practice examples from over 33 countries, it provides step-by-step guidance, success factors and "pitfalls to avoid" to help policy makers i) assess why and when legal frameworks for the SSE are needed; ii) select legal options and involve stakeholders; iii) evaluate the performance of laws, and, iv) foster international peer learning on this topic. The guide also capitalises on learnings from the scoping paper on Legal frameworks for the social and solidarity economy, prepared as part of the OECD Global Action “Promoting Social and Solidarity Economy Ecosystems”, funded by the European Union’s Foreign Partnership Instrument and Designing Legal Frameworks for Social Enterprises: Practical Guidance for Policy Makers.
    DOI: 10.1787/9c228f62-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 86
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
    DOI: 10.1787/90bade22-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 87
    Online Resource
    Online Resource
    Brick by Brick (Volume 2) : Better Housing Policies in the Post-COVID-19 Era (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264858008 , 9789264841666 , 9789264524026
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Pierre par pierre (Volume 2) : De meilleures politiques du logement dans l’après COVID-19
    Keywords: Wohnungspolitik ; Coronavirus ; OECD-Staaten ; Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Amtliche Publikation
    Abstract: Expanding on the findings of Brick by Brick: Better Housing Policies, this second volume delves into key trends shaping housing policies in the post-COVID-19 era. The first chapter provides an overview and discusses the need to monitor the pandemic's impacts on housing affordability, address the energy crisis through low-carbon housing initiatives, maintain financial resilience amid fluctuating housing cycles, and facilitate the reshaping of housing markets in response to remote work and environmental concerns. The second chapter focuses on the decarbonisation of the housing sector. It recommends a mix of carbon pricing, energy-efficiency certification and regulation, and subsidies to meet net-zero targets while accounting for housing market specificities. The chapter also calls for deploying complementary policies to limit adverse impacts on low-income households. The third chapter examines housing finance, focusing on the tension between supporting mortgage borrowing and promoting financial resilience. It also discusses the rise of non-bank real estate finance and the potential for mortgage finance to support housing decarbonisation. The fourth chapter explores how the new work-life balance, enabled by the rise of remote work, is reshaping housing demand and proposes a set of tailored urban policies to address this shift. Overall, the report provides a comprehensive blueprint for housing policies in the post-pandemic world.
    DOI: 10.1787/e91cb19d-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 88
    Online Resource
    Online Resource
    Reshaping Decentralised Development Co-operation in Germany (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264395183 , 9789264978065 , 9789264908420
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 21 x 28cm.
    Series Statement: OECD Urban Studies
    Keywords: Entwicklungshilfe ; Dezentralisierung ; Deutschland ; Urban, Rural and Regional Development ; Germany
    Abstract: German federal states and municipalities have engaged in decentralised development co-operation (DDC) since the 1950s. Germany provides over half of total official development assistance (ODA) in the world that is channelled as DDC. However, most of this support remains within German borders. To incentivise further international partnerships, the federal government has established dedicated programmes and financial support schemes for states and municipalities. This report presents key data on the DDC landscape in Germany and offers guidance on how to strengthen its role in enabling peer-to-peer learning and improve collaboration between German states and municipalities. It also showcases how to further raise awareness about the mutual benefits of DDC partnerships, including through better ODA data reporting and a harmonised approach to monitoring and evaluating its results across levels of government.
    DOI: 10.1787/afedb776-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 89
    Online Resource
    Online Resource
    “Who does what” for active labour market policies : A zoom on the role of subnational governments (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/09
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: This paper maps “who does what” across levels of government in OECD countries in relation to active labour market policies (ALMPs), with a focus on the role of subnational governments. It highlights recent reforms in the multi-level governance of ALMPs in a number of countries, and shows that in about two out of five OECD countries, subnational governments have some type of formal competences for delivering ALMPs. It also shows other ways subnational governments are commonly involved in such policies. This includes delivering their own labour market programmes, often targeted to those farthest from the labour market or facing multiple barriers to employment. Finally, it considers some of the benefits and drawbacks of more decentralised approaches to ALMPs and offers some general principles for managing these trade-offs across different types of governance systems.
    DOI: 10.1787/d8d6868d-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 90
    Online Resource
    Online Resource
    Unlocking the potential of teleworking to address labour shortages in the Ems-Achse, Germany (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/18
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Germany
    Abstract: In the north-western corner of Germany, the Ems-Achse, a rural region, has witnessed a decade of economic growth. This growth has exacerbated labour shortages, primarily due to an aging population and the outmigration of youth. Acknowledging the potential of teleworking, regional stakeholders aim to explore its capacity to address labour gaps and attract a broader talent pool. This paper delves into three main dimensions for harnessing teleworking's potential: activating individuals who are not currently seeking employment, expanding the talent pool to include surrounding areas, and attracting workers from congested urban areas or overseas. To facilitate successful teleworking, the region can bolster its high-speed internet infrastructure, promote a culture of flexibility in management and nurture digital skills. Additionally, increasing opportunities for higher education, improving public transportation and enhancing international accessibility could help profile the Ems-Achse as an attractive hub for teleworkers.
    DOI: 10.1787/ea8dc114-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 91
    Online Resource
    Online Resource
    The Future of Rural Manufacturing (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264572225 , 9789264361850 , 9789264433472
    Language: English
    Pages: 1 Online-Ressource (182 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Ländliche Industrie ; Slowenien ; Deutschland ; Italien ; Frankreich ; Ländlicher Raum ; Economics ; Urban, Rural and Regional Development ; Industry and Services ; Governance
    Abstract: The Future of Rural Manufacturing provides insights on the transformations that have occurred in manufacturing across rural regions in recent decades. It describes opportunities and challenges in this context, highlighting those relating to climate and demographic change and digitalisation, as well as shifting patterns in globalisation. With support from the European Commission, the project combines a wide range of both quantitative and qualitative analysis. The former examines broad trends in manufacturing performance across OECD rural (TL3) regions between 2000 and 2019, with deeper dives that draw on more granular microdata in 14 OECD countries. Case studies were conducted across 12 regions in Slovenia, Germany, Italy, and France. They comprised interviews with over 300 local, regional, and national actors across government, private sector, universities, research institutes, NGOs and non-profit community organisations. The project also benefited from foresight and futures workshops conducted in January and July 2022 with experts and policymakers across OECD countries.
    DOI: 10.1787/e065530c-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 92
    Online Resource
    Online Resource
    Rafforzare il partenariato e la cooperazione internazionale in Friuli Venezia Giulia, Italia (2023)
    Paris : OECD Publishing
    Details
    Language: Italian
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing international partnership and co-operation in Friuli Venezia Giulia, Italy
    Keywords: Urban, Rural and Regional Development ; Development ; Governance ; France ; Italy ; Spain
    Abstract: La cooperazione internazionale allo sviluppo sta transitando da un modello tradizionale incentrato sullo scambio unilaterale tra donatore e beneficiario a un approccio fondato sul partenariato, che sempre più spesso coinvolge anche regioni e città. Il Friuli Venezia Giulia, una piccola regione dell'Italia nord-orientale che gode di un'ampia autonomia politica, è attivo da tempo nella cooperazione internazionale e ambisce a ottenere maggiori benefici dalle sue iniziative, sia per la comunità regionale che per i partner con cui coopera a livello internazionale. Questo studio analizza la sua strategia sul partenariato e la cooperazione internazionale e propone raccomandazioni per un suo rafforzamento. Tra queste spicca l'invito a concentrare le risorse su iniziative che sfruttino le aree di specializzazione regionale per ottenere un maggiore impatto nei paesi partner e a livello locale.
    DOI: 10.1787/4195c067-it
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 93
    Online Resource
    Online Resource
    The Impact of R&D tax incentives : Results from the OECD microBeRD+ project (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.159
    Keywords: Taxation ; Science and Technology ; Governance
    Abstract: This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
    DOI: 10.1787/1937ac6b-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 94
    Online Resource
    Online Resource
    Housing in Italy through the Telescope and the Microphone : International Perspectives and Experiences from Housing Project Stakeholders (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264701939 , 9789264597211 , 9789264782365
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe L'edilizia abitativa in Italia attraverso il telescopio e il microfono: Prospettive ed esperienze internazionali degli attori del progetto abitativo
    Keywords: Soziale Wohnungspolitik ; Wohnungsmarkt ; Wohnungswirtschaft ; Italien ; Urban, Rural and Regional Development ; Italy
    Abstract: As in most OECD countries, obtaining good-quality housing in a location facilitating access to jobs, public services and amenities can be very challenging for Italian households with low or unstable income. This book sheds light on access to housing in Italy from two different, complementary vantage points. First, it puts the Italian housing market in international perspective using OECD statistics and analysis to compare housing policies and outcomes in Italy to other OECD countries. Second, it zooms in on selected Italian innovative housing projects, where it asks residents and other stakeholders about their experiences with these initiatives: what were their difficulties, how have the projects been designed and developed, what did the projects bring to them?
    DOI: 10.1787/42295a0d-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 95
    Online Resource
    Online Resource
    Country-by-Country Reporting – Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/21bd1938-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 96
    Online Resource
    Online Resource
    Estudio multidimensional de la República Dominicana : Hacia un mayor bienestar (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264626812 , 9789264592452 , 9789264457225
    Language: Spanish
    Pages: 1 Online-Ressource (314 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of the Dominican Republic: Towards Greater Well-being for All
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Taxation ; Development ; Finance and Investment ; Science and Technology ; Dominican Republic
    Abstract: La República Dominicana ha experimentado importantes avances socioeconómicos en las últimas décadas. El país ha sido una de las principales economías de América Latina y el Caribe en términos de crecimiento económico, alcanzando el estatus de economía de ingreso medio-alto en 2011. Sin embargo, los avances en las diferentes dimensiones del bienestar han sido insuficientes. En particular, las disparidades socioeconómicas y territoriales siguen siendo importantes, y las instituciones públicas aún enfrentan desafíos relevantes. Para que la República Dominicana avance en una senda de desarrollo más inclusivo y sostenible, es necesario abordar tres dimensiones críticas. En primer lugar, proporcionar empleos de calidad para todos, con especial énfasis en impulsar la formalización y la transformación productiva. En segundo lugar, movilizar más financiamiento público y privado para el desarrollo, con sistemas fiscales más progresivos y eficaces, un gasto público más eficiente, y mercados de capitales más profundos. En tercer lugar, acelerar la transformación digital para impulsar la productividad, mejorar la inclusión y apoyar la creación de empleo.
    DOI: 10.1787/8044a9c9-es
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 97
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Vincent and the Grenadines 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264421332
    Language: English
    Pages: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
    DOI: 10.1787/f6d0eaf4-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 98
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264903586
    Language: English
    Pages: 1 Online-Ressource (231 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
    DOI: 10.1787/df906926-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 99
    Online Resource
    Online Resource
    Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading: Enabling Integrity in the Energy Transition
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d'aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l'aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L'objectif est d'accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l'intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
    DOI: 10.1787/6be48734-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 100
    Online Resource
    Online Resource
    Financing Cities of Tomorrow : G20/OECD Report for the G20 Infrastructure Working Group under the Indian Presidency (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Keywords: Stadtwachstum ; Finanzierung ; Stadtökonomik ; Kommunale Infrastruktur ; Stadtentwicklung ; Klimawandel ; Digitalisierung ; Welt ; Urban, Rural and Regional Development ; Development ; Finance and Investment
    Abstract: By 2050, the global population living in cities is projected to reach 5 billion, growing from 3.5 billion in 2015. Massive investment in infrastructure will be needed to accommodate this growth, and to adapt infrastructure to climate change and benefit from the digital transition. This report explores three ways to meet this challenge. Firstly, it outlines how new forms of urban planning can help to mobilise private finance for inclusive, resilient and sustainable urban investment. Secondly, it explores how leveraging private investment can help to strengthen cities capacity to support needed investment in a tighter fiscal environment. Finally, it considers the potential opportunities and challenges for mobilising sustainable finance – green, social and sustainable bonds and loans, sustainability-linked bonds and catastrophe bonds – for infrastructure investment by City Governments. The report also includes 17 short case studies from 12 countries that demonstrate innovative practices for creating the Cities of Tomorrow.
    DOI: 10.1787/51bd124a-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...