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  • 2010-2014  (94)
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  • Social Issues/Migration/Health  (43)
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  • 1
    Online-Ressource
    Online-Ressource
    National Legislative and Regulatory Activities (2012)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 71-91
    Details
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 21 p
    Paralleltitel: Parallelausg. Travaux Législatifs et Réglementaires Nationaux : (French version)
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 71-91
    Schlagwort(e): Nuclear Energy ; Brazil ; China, People’s Republic ; France ; Italy ; Japan ; Lithuania ; Luxembourg ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Kurzfassung: Brazil Resolution of the National Council on Energy Policy on the Resumption of Construction of a Thermonuclear Plant (2007) France Decree on Technical Enquiries in the Event of Incidents or Accidents Relating to Nuclear Activities (2007) Order on the Organisation of the General Directorate of Enterprises (GDE) within the Ministry of Industry (2007) Decree on the Listing of Basic Nuclear Installations (2007) Decree on Basic Nuclear Installations and Verifying the Nuclear Safety of Radioactive Materials Transport (2007) Italy Decree Implementing the Council Directive 2003/122/Euratom on the Control of High-activity Sealed Radioactive Sources and Orphan Sources (2007) Amendment to the Environmental Law Decree (2007) Japan Amendment to the Law on Final Disposal of High-level Radioactive Waste (2007) Lithuania Law on the Nuclear Power Plant (2007) Luxembourg Grand-ducal Regulations on the Protection of the Public Against the Risks Resulting from Ionising Radiation (2006) Law on Approving the Agreement Between Luxembourg and Belgium Relating to Information Exchange in the Event of an Incident or Accident (2006) People’s Republic of China Regulations on the Management and Monitoring of Nuclear Safety Equipment for Civilian Use (2007) Official Reply of the State Council to Questions on the Liabilities of Compensation for Damages Resulting from Nuclear Accidents (2007) Romania Government Decision on the Monitoring of the Health of Personnel (2007) Order on Physical Protection of Nuclear Materials During Transport (2007) Order on Preventive Protection of Nuclear Installations (2007)Order on the Verification of the Physical Protection System of Nuclear Installations (2007) Ordinance on the Safe Management of Radioactive Waste (2007) Government Decision Regarding Financial Resources Necessary for the Safe Management of Radioactive Waste (2007) Amendment of the Law on Civil Liability for Nuclear Damage (2007) Russian Federation Reform of the Russian Nuclear Power Industry (2007) Slovak Republic Atomic Act Amendment on Alternative Financing of the Nuclear Regulatory Body (2007) Slovenia Decree on the Control of Radioactive Contamination in the Shipment of Scrap Metal (2007) Spain Amendment to the Nuclear Energy Act (2007) Sweden Decision on the Merger of Regulatory Authorities (2007) Turkey Law Concerning the Construction and Operation of Nuclear Power Plants and the Sale of Energy Generated from Those Plants (2007) United States Final Rule Amending Regulations Applicable to the Licensing of New Nuclear Power Plants (2007) Final Rule Implementing a National Source Tracking System (2006) Final Rule on Design Basis Threat (2007)
    DOI: 10.1787/nuclear_law-2007-5k9gw7n4rs9q
    URL: Volltext
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  • 2
    Online-Ressource
    Online-Ressource
    National Legislative and Regulatory Activities (2012)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 1, p. 59-75
    Details
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 17 p
    Paralleltitel: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 1, p. 59-75
    Schlagwort(e): Nuclear Energy ; Argentina ; Australia ; Finland ; France ; Germany ; Iceland ; Indonesia ; Ireland ; Italy ; Netherlands ; New Zealand ; Poland ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; South Africa ; Sweden
    Kurzfassung: Argentina Amendment to the Criminal Code (2004) Australia Australian Nuclear Science and Technology Organisation (ANSTO) Amendment Act (2006) Commonwealth Radioactive Waste Management Legislation Amendment Act (2006) Finland Amendments to the Radiation Act and Radiation Decree (2005) France Decree on Securing Financing for Nuclear Charges (2007)Decree Licensing the Construction of the Basic Nuclear Installation “Flamanville 3” Comprising an EPR Reactor (2007) Germany Amendment to the Act on Preventive Radiation Protection (2006) Administrative Provisions on the Supervision of Environmental Radioactivity (2006)Ordinance on Radioactive Drugs (2007) Amendment to the Ordinance on the Treatment of Foodstuffs with Radiation (2006) European Agreement Relating to the International Transportation of Dangerous Goods by Road (ADR) (2006)Ordinance on the Transportation of Dangerous Goods by Road and Rail (2006)Ordinance to Amend the RID Regulations (2006) Ordinance on the Transportation of Dangerous Goods on the Rhine and Mosel Rivers (2006) Amendments to the 1961 Foreign Trade Act and to the 1993 Foreign Trade Ordinance (2006) Iceland Regulations in the Field of Radiation Protection (2003) Indonesia Decree on Nuclear Reactor Licensing (2006) Ireland Carriage of Dangerous Goods by Road Act 1998 (Appointment of Competent Authorities) Order (2006) Italy Decree on Emergency Planning with Regard to the Transport of Radioactive and Fissile Materials (2006) Netherlands Covenant Between the Government and the Borssele Operator Concerning the Life Extension (2006) New Zealand Consolidated Edition of the 1965 Radiation Protection Act (2005) Poland Regulation on Ionising Radiation Sources (2006) Romania Decision Approving the Structure and Organisation of the Romanian Nuclear Agency (2007)Amendment of the 2003 Decision Approving the Internal Rules of the National Commission for the Control of Nuclear Activities (CNCAN) (2007) Amendment of the 2003 Ordinance on the Management of Spent Nuclear Fuel and Radioactive Waste, including Final Disposal (2007) Russian Federation Act on Administrative and Property Management of the Civilian Nuclear Energy Sector (2007) Slovak Republic Amendment of the Atomic Act (2007) Slovenia Regulation on Monitoring of Radioactivity (2007) South Africa Regulations on the Contents of the Annual Public Report (2006)Regulations on the Keeping of Records (2006)Regulations on Safety Standards and Regulatory Practices (2006) Sweden Amendment to the Act and Ordinance on Nuclear Activities (2006)
    DOI: 10.1787/nuclear_law-2007-5k9gvsb13rf5
    URL: Volltext
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  • 3
    Online-Ressource
    Online-Ressource
    Sick on the Job? : Myths and Realities about Mental Health and Work (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264124523
    Sprache: Englisch
    Seiten: Online-Ressource (206 p.) , ill.
    Serie: Mental Health and Work
    Paralleltitel: Parallelausg. Mal-être au travail ? ; Mythes et réalités sur la santé mentale et l'emploi
    Paralleltitel: Parallelausg. Mal-être au travail ? : Mythes et réalités sur la santé mentale et l'emploi
    Paralleltitel: Erscheint auch als Sick on the job?
    DDC: 158.72
    RVK:
    CU 3040
    Schlagwort(e): Employment ; Social Issues/Migration/Health ; Aufsatzsammlung ; Arbeit ; Psychische Gesundheit
    Kurzfassung: The costs of mental ill-health for the individuals concerned, employers and society at large are enormous. Mental illness is responsible for a very significant loss of potential labour supply, high rates of unemployment, and a high incidence of sickness absence and reduced productivity at work. In particular, mental illness causes too many young people to leave the labour market, or never really enter it, through early moves onto disability benefit. Today, between one-third and one-half of all new disability benefit claims are for reasons of mental ill-health, and among young adults that proportion goes up to over 70%. Indeed, mental ill-health is becoming a key issue for the well-functioning of OECD’s labour markets and social policies and requires a stronger focus on policies addressing mental health and work issues. Despite the very high costs to the individuals and the economy, there is only little awareness about the connection between mental health and work, and the drivers behind the labour market outcomes and the level of inactivity of people with mental ill-health. Understanding these drivers is critical for the development of more effective policies. This report aims to identify the knowledge gaps and begin to narrow them by reviewing evidence on the main challenges and barriers to better integrating people with mental illness in the world of work.
    DOI: 10.1787/9789264124523-en
    URL: Volltext
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  • 4
    Online-Ressource
    Online-Ressource
    Improving Agricultural Knowledge and Innovation Systems : OECD Conference Proceedings (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264167445
    Sprache: Englisch
    Seiten: Online-Ressource (372 p.) , ill.
    Paralleltitel: Erscheint auch als Improving agricultural knowledge and innovation systems
    Schlagwort(e): Agriculture and Food ; Science and Technology ; Konferenzschrift 2011 ; Wissensbasiertes System ; Innovation ; Landwirtschaft
    Kurzfassung: This conference proceedings from the OECD Conference on Agricultural Knowledge Systems (AKS), held in Paris, on 15-17 June 2011, discusses a large range of experiences and approaches to AKS explores how to foster development and adoption of innovation to meet global food security and climate change challenges. The conference considered developments in institutional frameworks, public and private roles and partnerships, regulatory frameworks conducive to innovation, the adoption of innovations and technology transfers, and the responsiveness of AKS to broader policy objectives.
    DOI: 10.1787/9789264167445-en
    URL: Volltext
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  • 5
    Online-Ressource
    Online-Ressource
    Mortality Risk Valuation in Environment, Health and Transport Policies (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264130807
    Sprache: Englisch
    Seiten: Online-Ressource (140 p.)
    Schlagwort(e): Environment ; Social Issues/Migration/Health ; Transport
    Kurzfassung: The book presents a major meta-analysis of 'value of a statistical life' (VSL) estimates derived from surveys where people around the world have been asked about their willingness to pay for small reduction in mortality risks. The analysis seeks to explain the differences in the estimates, for example across countries. Differences in incomes and the magintude of the risk reduction people have been asked to value were found to be the factors having the strongest impact on VSL, but a number of other policy-relevant factors are also important. Based on the meta-analysis, and a broad review of the literature, the book also presents clear advice on how VSL values best can be used in assessments of environmental, health and transport policies, such as in cost-benefit analyses. Using explicit VSL estimates to quantify the benefits to society of fatality risk reductions can play an important role in the development of more cost-effective public policies.
    DOI: 10.1787/9789264130807-en
    URL: Volltext
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  • 6
    Online-Ressource
    Online-Ressource
    Doing Better for Families : (Korean version) (2012)
    Seoul : OECD/Korea Policy Centre, Korea
    Details
    ISBN: 9789264169982
    Sprache: Koreanisch
    Seiten: Online-Ressource (275 p.) , ill.
    Paralleltitel: Parallelausg. Doing Better for Families
    Paralleltitel: Parallelausg. Assurer le bien-être des familles
    Schlagwort(e): Employment ; Governance ; Social Issues/Migration/Health
    DOI: 10.1787/9789264169982-ko
    URL: Volltext
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  • 7
    Online-Ressource
    Online-Ressource
    Dealing Effectively with the Challenges of Transfer Pricing (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264169463
    Sprache: Englisch
    Seiten: Online-Ressource (106 p.)
    Paralleltitel: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Schlagwort(e): Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Kurzfassung: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
    DOI: 10.1787/9789264169463-en
    URL: Volltext
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  • 8
    Online-Ressource
    Online-Ressource
    Plea bargaining : settlement of cartel cases (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 107-151
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 45 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 107-151
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: Plea agreements or negotiated settlements can be an efficient way to formally dispose of cartel cases.They can provide substantial benefits to competition authorities by allowing them to allocate their resources more efficiently and to increase enforcement activities, thus achieving greater deterrence. Plea agreements have substantial benefits for defendants as well.
    DOI: 10.1787/clp-11-5kg9qgf2cp9s
    URL: Volltext
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  • 9
    Online-Ressource
    Online-Ressource
    Competition and efficient usage of payment cards (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 7-99
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 93 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 7-99
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competition and efficient usage of payment cards in June 2006. In recent years, debit and credit cards have become increasingly common as retail payment mechanisms and have increasingly displaced checks and cash. The roundtable discussed potential market power and pricesetting abuses related to payment cards, reviewed the regulatory (or self-regulatory) mechanisms that sometimes govern the operation of card networks and considered methods for increasing the role of competitive forces among payment cards. A market failure exists because costs for different payment mechanisms are rarely reflected in consumer prices. Consideration should be given to permitting merchants to form payment ventures, as this would promote system competition between owners with different incentives, and to promoting entry by potential new technologies that would not involve existing payment networks. Many other policy options are discussed.
    DOI: 10.1787/clp-11-5kg9q0zk74vb
    URL: Volltext
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  • 10
    Online-Ressource
    Online-Ressource
    Country review: Ukraine (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 153-222
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 70 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 153-222
    Schlagwort(e): Governance ; Taxation ; Trade ; Ukraine
    Kurzfassung: This report* was the basis of a two hour and a half peer review in the OECD Global Forum on Competition (GFC) on 21 February 2008. It assesses the development and application of competition law and policy in Ukraine, focusing on activities over the previous five years (2003-07). The report concludes that Ukraine has a comprehensive and well-designed competition law and, in the AMC, an effectively managed and well-regarded agency to enforce it. The report also identifies an array of problems confronting Ukraine in the competition law arena, and makes various remedial proposals, including recommendations dealing with the AMC’s budget allocation, autonomy, investigative tools, transparency, enforcement priorities, and relationships with other law enforcement agencies. Additional recommendations in the report focus on the competition law’s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct and penalty collection procedures, competition advocacy, harmonization with the European Union’s competition laws, and the elimination of conflicting provisions in Ukraine’s Commercial Code.
    DOI: 10.1787/clp-11-5kg9qgf28vg8
    URL: Volltext
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  • 11
    Online-Ressource
    Online-Ressource
    Competition and regulation in retail banking (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 101-165
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 65 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 101-165
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Competition Committee debated retail banking in October 2006. Competition can improve the functioning of the retail banking sector without harming prudential regulation. The efficient functioning of the sector is important for economic performance. The sector is considered special primarily because of externalities related to potential “contagion” effects stemming from (i) the withdrawal-upondemand characteristic of some bank deposits and (ii) the role banks play in the payment system, and (iii) the fact that banks are important for the funding of consumers and SMEs. Customer mobility and choice is essential to simulate retail-banking competition. An important observation is that the degree of customer mobility is low and the longevity of customer-bank relationships is long. Financial information sharing platforms should therefore be promoted and, where limited by privacy laws, privacy laws should be modified in a way that maintains the goal of protecting privacy while also allowing consumers to receive the benefits of credit ratings.
    DOI: 10.1787/clp-11-5kg9q0zk2wq2
    URL: Volltext
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  • 12
    Online-Ressource
    Online-Ressource
    Private remedies (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 99 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 7-105
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated private remedies in June 2006. The roundtable focused on class actions/collective actions and the interface between private enforcement and public enforcement: • Class Actions/Collective Actions: There is a strong case for the use fo class actions/collective actions to raise levels of deterrence and achieve greater compliance with competition laws, as theses actions may be the only practical way to ensure that customers with small claims also have their day in court. • Interface between Public and Private Enforcement: There is a widely shared concern that private litigation in competition cases can interfere with leniency programs in cartel cases. There is a trade-off between enabling the victims of a cartel to recover damages and incentives for cartel members to come forward, and no-one really knows with certainty how much protection from private litigation and damage awards is necessary so as not to deter leniency applicants. The prevailing view is that the integrity of leniency programs should be protected by a range of measures that limit a leniency applicant’s exposure to civil damages, but some delegates felt that the current trend provided unnecessary protection to leniency applicants to the detriment of private plaintiffs.
    DOI: 10.1787/clp-11-5kg9qgf34z5l
    URL: Volltext
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  • 13
    Online-Ressource
    Online-Ressource
    Country review of Argentina (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 167-205
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 39 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 167-205
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of living in the medium to long term. There is increasing consensus that sound competition law and policy are essential to achieving these goals. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of all OECD countries and their partners to submit their laws and policies to substantive questioning by other members. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all. The benefits of this process are particularly clear in the area of competition law and policy. As a result of the activities of the Competition Committee, OECD countries that once had real conflicts on competition issues have become partners in seeking to halt harmful international anticompetitive practices. The Committee has also become an important forum for assessing and demonstrating the usefulness of applying competition policy principles to economic and other regulatory systems. IDB/OECD co-operation in competition law and policy centers on annual meetings of the Latin American Competition Forum. LACF meetings include substantive roundtable discussions and peer reviews of national laws and institutions. The peer reviews have examined Brazil, Chile, Peru and now Argentina. The IDB is pleased to participate and finance this work, as part of its efforts to promote a better business climate for investment in the counties of Latin America and the Caribbean. We want to thank the Government of Argentina for volunteering to be peer reviewed at the fourth LACF meeting, held in San Salvador, El Salvador, on 11-12 July, 2006. It was encouraging to hear Argentina’s Delegation confirm at the meeting that the report’s recommendations were helpful and to hear from Delegates of other countries that this review has improved their understanding of Argentina’s competition law and policy. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.
    DOI: 10.1787/clp-11-5kg9q0zjz6lx
    URL: Volltext
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  • 14
    Online-Ressource
    Online-Ressource
    Asparagus : = Asperges (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264116351
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (82 p.)
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the current asparagus standard. This updated brochure illustrates the revised standard text on asparagus. It demonstrates the quality parameters on high-quality photographs. Thus it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in asparagus. The brochure also includes a USB key containing the electronic version of the publication.
    DOI: 10.1787/9789264116351-en-fr
    URL: Volltext
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  • 15
    Online-Ressource
    Online-Ressource
    Literacy for Life : Further Results from the Adult Literacy and Life Skills Survey (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091269
    Sprache: Englisch
    Seiten: Online-Ressource (292 p.) , ill.
    Paralleltitel: Parallelausg. La littératie, un atout pour la vie ; Version préliminaire; Nouveaux résultats de l'Enquête sur la littératie et les compétences des adultes
    Paralleltitel: Parallelausg. La littératie, un atout pour la vie : Version préliminaire: Nouveaux résultats de l'Enquête sur la littératie et les compétences des adultes
    Schlagwort(e): Education ; Social Issues/Migration/Health
    Kurzfassung: Literacy for Life is the second report from the Adult Literacy and Life Skills Survey. It presents additional results on the nature and magnitude of the literacy gaps faced by OECD countries and how these gaps have evolved over the medium term. It offers new insights into the factors that influence the formation of adult skills in various settings – at home and at work – for the eleven countries participating in the first and last round of data collection between 2003 and 2008. The study offers comparative evidence on the impact of various factors on the supply of skill. The study offers a special focus on numeracy skills and problem solving skills. It explores the relationships between numeracy and key socio-demographic factors as well as labour market outcomes and earnings. It highlights the importance of problem solving skills by defining this foundational skill and by exploring its determinants as well as its relative role in influencing important labour market outcomes. The report offers also an analysis of performance across multiple skill domains. It investigates the skill profiles of various population groups defined in terms of the demographic and socioeconomic characteristics of those who score at levels deemed to be low in one or more skill domains and explores the resulting consequences. The report concludes by investigating the issue of skill mismatch in the labour market and its relationship to adult learning. The extent and distribution of mismatch between the day-to-day literacy related requirements of workers and the literacy skills they have obtained is an important issue that is being explored in this study.
    DOI: 10.1787/9789264091269-en
    URL: Volltext
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  • 16
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    Online-Ressource
    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 : (Serbian version) (2011)
    Belgrade : Serbian Fiscal Society
    Details
    ISBN: 9788691513702
    Sprache: Serbisch
    Seiten: Online-Ressource
    Paralleltitel: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
    Paralleltitel: Parallelausg. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010
    Paralleltitel: Parallelausg. OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2010
    Schlagwort(e): Finance and Investment ; Taxation ; Trade ; Industry and Services
    DOI: 10.1787/9788691513702-sr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 17
    Online-Ressource
    Online-Ressource
    A System of Health Accounts : 2011 Edition (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264116016
    Sprache: Englisch
    Seiten: Online-Ressource (522 p.) , ill.
    Ausgabe: 2011
    Paralleltitel: Erscheint auch als A system of health accounts 2011
    DDC: 338.4/73621
    Schlagwort(e): Gesundheitswesen ; Gesundheitskosten ; Gesundheitsfinanzierung ; OECD-Staaten ; Health accounts ; Social Issues/Migration/Health ; OECD-Staaten ; Gesundheitswesen ; Gesundheitskosten
    Kurzfassung: A System of Health Accounts 2011 provides a systematic description of the financial flows related to the consumption of health care goods and services. As demands for information increase and more countries implement and institutionalise health accounts according to the system, the data produced are expected to be more comparable, more detailed and more policy relevant. This new edition builds on the original OECD Manual, published in 2000, and the Guide to Producing National Health Accounts to create a single global framework for producing health expenditure accounts that can help track resource flows from sources to uses. The Manual is the result of a four-year collaborative effort between the OECD, WHO and the European Commission, and sets out in more detail the boundaries, the definitions and the concepts – responding to health care systems around the globe – from the simplest to the more complicated.
    DOI: 10.1787/9789264116016-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 18
    Online-Ressource
    Online-Ressource
    Inshell Hazelnuts and Hazelnut Kernels : = Noisettes en coques et noisettes décortiquées (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264166721
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (128 p.)
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the current Inshell Hazelnuts and Hazelnut Kernels standard. This brochure illustrates the standard text on Inshell Hazelnuts and Hazelnut Kernels. It demonstrates the quality parameters on high quality photographs. Thus it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in Inshell Hazelnuts and Hazelnut Kernels. The brochure also includes a USB key containing the electronic version of the publication.
    DOI: 10.1787/9789264166721-en-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 19
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096936
    Sprache: Englisch
    Seiten: Online-Ressource (70 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096936-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 20
    Online-Ressource
    Online-Ressource
    OECD Banking Statistics: Methodological Country Notes 2010 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264089907
    Sprache: Englisch
    Seiten: Online-Ressource (198 p.) , ill.
    Paralleltitel: Parallelausg. Statistiques bancaires de l'OCDE ; Notes méthodologiques par pays 2010
    Paralleltitel: Parallelausg. Statistiques bancaires de l'OCDE : Notes méthodologiques par pays 2010
    Schlagwort(e): Finance and Investment ; Economics ; Austria ; Belgium ; Canada ; Chile ; Czech Republic ; Denmark ; Finland ; France ; Germany ; Greece ; Hungary ; Ireland ; Italy ; Japan ; Korea, Republic of ; Luxembourg ; Mexico ; Netherlands ; New Zealand ; Norway ; Poland ; Portugal ; Slovak Republic ; Spain ; Sweden ; Switzerland ; Turkey ; United Kingdom ; United States
    Kurzfassung: Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. This publication complements Banking Statistics: Financial Statements of Banks 2010 which provides a unique tool for analysing developments in bank profitability in OECD countries. In addition to information on financial statements of banks in OECD countries, it includes data on the number of reporting banks, their branches and staff, structural information on the whole financial sector and ratios aiming at facilitating the analysis of bank profitability of OECD countries. The methodological country notes included in this volume were prepared to facilitate the comprehension and the interpretation of the statistics and to provide a brief description of the activities of banks in each country.
    DOI: 10.1787/9789264089907-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 21
    Online-Ressource
    Online-Ressource
    Naturalisation: A Passport for the Better Integration of Immigrants? (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264099104
    Sprache: Englisch
    Seiten: Online-Ressource (356 p.)
    Paralleltitel: Parallelausg. La naturalisation; un passeport pour une meilleure intégration des immigrés ?
    Paralleltitel: Parallelausg. La naturalisation: un passeport pour une meilleure intégration des immigrés ?
    Schlagwort(e): Social Issues/Migration/Health
    Kurzfassung: This conference proceedings provides the papers presented at the OECD/European Commission joint seminar on Naturalisation and the Socio-Economic Integration of Immigrants and their Children held in October 2010 in Brussels. It takes stock of the current knowledge regarding the links between host-country nationality and socio-economic integration of immigrants and their children, building on novel evidence on this issue. It also discusses the role of naturalisation as a tool in the overall framework for immigration and integration policy, with the aim of identifying good practices.
    DOI: 10.1787/9789264099104-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 22
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110489
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264110489-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 23
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108295
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108295-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 24
    Online-Ressource
    Online-Ressource
    Health at a Glance: Asia/Pacific 2010 : (Korean version) (2011)
    Seoul : OECD/Korea Policy Centre, Korea
    Details
    ISBN: 9789264124509
    Sprache: Koreanisch
    Seiten: Online-Ressource
    Paralleltitel: Parallelausg. Health at a Glance; Asia/Pacific 2010
    Paralleltitel: Parallelausg. Health at a Glance: Asia/Pacific 2010
    Schlagwort(e): Social Issues/Migration/Health
    Kurzfassung: 한 눈에 보는 보건 : 2010 아시아/태평양판 첫 보고서는 아태지역 27개국의 건강상태, 건강 결 정요인, 보건의료 자원 및 활용, 보건의료비 지출 및 재원조달 관련 주요 지표를 제시한다. 다양한 데이터 소스를 바탕으로 "한 눈에 보는 OECD 보건지표"의 기존 보고서 형식으로 구성하 여 출간하였다. 본보고서는 인구의 건강에 영향을 미치는 요소와 보건의료 체계의 성과에 대한 독자들의 이해를 돕는다. 본 보고서에서 제시된 32개의 지표는 모두 사용자 친화적인 방법으로 표시하였다. 지표는 국가 별 차이를 확인할 수 있는 차트와 데이터가 나타내고 있는 내용에 대한 간단한 설명을 덧붙였 고, 정의 및 측정 방법란에는 지표의 정의와 데이터 비교가능성에 대한 제약을 설명했다. 첨부문 서에는 보건의료체계가 운영되는 인구 ․경제적 환경에 대해 부가정보를 제공한다.
    DOI: 10.1787/9789264124509-ko
    URL: Volltext
    URL: lizenzpflichtig
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  • 25
    Online-Ressource
    Online-Ressource
    OECD Reviews of Labour Market and Social Policies: Russian Federation 2011 : (Russian version) (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119345
    Sprache: Russisch
    Seiten: Online-Ressource (216 p.)
    Paralleltitel: Parallelausg. OECD Reviews of Labour Market and Social Policies; Russian Federation 2011
    Paralleltitel: Parallelausg. OECD Reviews of Labour Market and Social Policies: Russian Federation 2011
    Schlagwort(e): Employment ; Social Issues/Migration/Health ; Russian Federation
    DOI: 10.1787/9789264119345-ru
    URL: Volltext
    URL: lizenzpflichtig
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  • 26
    Online-Ressource
    Online-Ressource
    OECD Territorial Reviews. Rapporto su Venezia Metropoli (2011)
    Venezia : Marsilio Editori s.p.a.
    Details
    ISBN: 9788831707343
    Sprache: Italienisch
    Seiten: Online-Ressource (300 p.) , ill.
    Paralleltitel: Parallelausg. OECD Territorial Reviews; Venice, Italy 2010
    Paralleltitel: Parallelausg. OECD Territorial Reviews: Venice, Italy 2010
    Schlagwort(e): Governance ; Urban, Rural and Regional Development ; Italy
    Kurzfassung: Questo rapporto su Venezia offre una valutazione complessiva dell’economia della città-regione e di quanto l’utilizzo del territorio, il mercato del lavoro e le politiche ambientali siano inseriti in una visione metropolitana. A guidare questa ricerca una nuova immagine delle province di Padova, Venezia e Treviso considerate come un’unica città-regione interconnessa di 2,6 milioni di abitanti. Venezia, con i suoi elevati livelli occupazionali e di crescita, si situa tra le aree urbane più dinamiche e produttive all’interno dell’ocse. Sviluppatasi sul modello delle piccole imprese e dei distretti industriali, sta ora affrontando una profonda trasformazione economica. Lo storico nucleo urbano di Venezia, erede di secoli di sviluppo economico costruito sui mari, vede ogni giorno accentuarsi l’esplosione nella terra ferma circostante di una struttura spaziale assai articolata capace di integrare in una unica area urbana altre antiche presenze come Padova e Treviso e la consistente rete di città minori. Il modello della city-region assunto dall’ocse per Venezia (uno spazio urbano entro cui si muove quotidianamente la gran parte dei lavoratori e degli studenti per la maggior parte dei giorni dell’anno) deve confrontarsi con sfide ambientali sempre più impegnative, conseguenza dell’aumento del traffico e dei crescenti costi infrastrutturali esacerbati dai fenomeni di dispersione urbana. Anche la sua struttura demografica sta mutando in seguito all’invecchiamento della popolazione, alla presenza di immigrati e al progressivo spopolamento del centro storico della città. Questo rapporto offre un’analisi comparativa di questi temi e, utilizzando il database metropolitano ocse, si concentra nello specifico su produttività e crescita; considerando l’economia regionale, la pianificazione urbana, gli studi sul sistema dei trasporti e i problemi idrologici evidenzia i cambiamenti all’interno della città-regione. Alla luce del programmato sviluppo delle connessioni ferroviarie tra le città, questo studio richiama l’esigenza di programmi atti ad aumentare le sinergie economiche tra Venezia e le città vicine; prende in esame strumenti chiave per promuovere la crescita economica e la governance metropolitana, proponendo inoltre un migliore coordinamento delle politiche riguardanti l’uso del territorio, dei servizi aggiuntivi per lo sviluppo delle piccole e medie imprese e del potenziamento dell’innovazione legata alle università. Il rapporto valuta la qualità della governance delle acque e la potenzialità che Venezia ha di diventare un punto di riferimento essenziale in relazione alle strategie di adattamento al cambiamento climatico. La “Territorial Review” di Venezia è parte di una serie di studi tematici sulle regioni metropolitane, condotti dal Territorial Development Policy Committee dell’ocse. L’obiettivo generale di questi studi è di delineare e diffondere presso i governi nazionali raccomandazioni riguardo alle politiche orizzontali da adottare.
    DOI: 10.1787/9788831707343-it
    URL: Volltext
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  • 27
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Seychelles 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096929
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096929-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 28
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097155
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097155-en
    URL: Volltext
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  • 29
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097254
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097254-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 30
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096851
    Sprache: Englisch
    Seiten: Online-Ressource (78 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096851-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 31
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097087
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097087-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 32
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108868
    Sprache: Englisch
    Seiten: Online-Ressource (68 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108868-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 33
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108738
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108738-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 34
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108271
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108271-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 35
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Canada 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264110458
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264110458-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 36
    Online-Ressource
    Online-Ressource
    Pharmaceutical Pricing Policies in a Global Market : (Turkish version) (2011)
    Cankaya-Ankara : Turkish Pharmacists Association
    Details
    ISBN: 9789758037315
    Sprache: Türkisch
    Seiten: Online-Ressource (238 p.) , ill.
    Paralleltitel: Parallelausg. Les prix des médicaments sur un marché global ; Politiques et enjeux
    Paralleltitel: Parallelausg. Pharmaceutical Pricing Policies in a Global Market
    Paralleltitel: Parallelausg. Les prix des médicaments sur un marché global
    Schlagwort(e): Social Issues/Migration/Health ; Industry and Services
    DOI: 10.1787/9789758037315-tr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 37
    Online-Ressource
    Online-Ressource
    OECD Review of Agricultural Policies: Israel 2010 : (Hebrew version) (2011)
    Beit Dagan : Ministry of Agriculture and Rural Development, Israel
    Details
    ISBN: 9789264126114
    Sprache: Hebräisch
    Seiten: Online-Ressource , ill.
    Paralleltitel: Parallelausg. OECD Review of Agricultural Policies; Israel 2010
    Paralleltitel: Parallelausg. OECD Review of Agricultural Policies: Israel 2010
    Schlagwort(e): Agriculture and Food ; Israel
    DOI: 10.1787/9789264126114-he
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 38
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097230
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264097230-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 39
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264108752
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264108752-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 40
    Online-Ressource
    Online-Ressource
    Society at a Glance 2011 : OECD Social Indicators (Korean version) (2011)
    Seoul : OECD/Korea Policy Centre, Korea
    Details
    ISBN: 9789264167070
    Sprache: Koreanisch
    Seiten: Online-Ressource (101 p.) , ill.
    Paralleltitel: Parallelausg. Society at a Glance 2011; OECD Social Indicators
    Paralleltitel: Parallelausg. Society at a Glance 2011: OECD Social Indicators
    Schlagwort(e): Social Issues/Migration/Health
    DOI: 10.1787/9789264167070-ko
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 41
    Online-Ressource
    Online-Ressource
    Studi OCSE sul Turismo: Italia : Analisi delle criticità e delle politiche (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264116030
    Sprache: Italienisch
    Seiten: Online-Ressource (160 p.)
    Paralleltitel: Parallelausg. Italy; Review of Issues and Policies
    Paralleltitel: Parallelausg. Italy: Review of Issues and Policies
    Schlagwort(e): Industry and Services ; Italy
    Kurzfassung: Questo rapporto costituisce una valutazione indipendente su alcuni problemi del turismo italiano condotta da responsabili ed esperti di altri paesi. E’ indicativo, in una qualche misura, di come gli altri vedono l’Italia e come il paese nel suo complesso si confronta con gli altri. L’analisi si è concentrata su cinque grandi questioni del turismo italiano: la sua competitività, la sua organizzazione istituzionale e il rapporto Stato-Regioni, la necessità di migliorare le informazioni statistiche, la qualificazione del capitale unamo, il suo affioramento e la sua formazione, l’attrattività e la promozione del brand Italia.
    DOI: 10.1787/9789264116030-it
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 42
    Online-Ressource
    Online-Ressource
    Model Tax Convention on Income and on Capital: Condensed Version 2010 : (Polish version) (2011)
    Warszawa : Wolters Kluwer Polska Sp. z o.o., Poland
    Details
    ISBN: 9789264045095
    Sprache: Polnisch
    Seiten: Online-Ressource (570 p.)
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2010
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2010
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2010
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2010
    Schlagwort(e): Finance and Investment ; Taxation
    DOI: 10.1787/9789264045095-pl
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 43
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096905
    Sprache: Englisch
    Seiten: Online-Ressource (82 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264096905-en
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  • 44
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    Land Use Restrictions as Barriers to Entry (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 7-73
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 67 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 7-73
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competitive effects of land use restrictions in February 2008. Land use restrictions often serve valuable social purposes. The benefits of particular policies for land use must be balanced against the costs, though. The social harms that can arise when land use restrictions create “entry barriers” are rarely considered explicitly. Land use restrictions can raise the price and reduce supply of a broad range of real estate and, by preventing new and innovative stores from opening, reduce shopping options available to consumers. More careful integration of policy on land use restrictions with competition policy could benefit consumers and many entrepreneurs and reduce the likelihood that public or private restrictions will lead to supply scarcity. This roundtable examines competition problems affecting commercial construction and use permits, geographic density tests, adverse impact tests, access condition to rights of ay and private restrictions on land use. Steps are identified for improving public policies towards land use restrictions.
    DOI: 10.1787/clp-10-5kmjlgt6ngq4
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  • 45
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    Texts (2010)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 141-188
    Details
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 48 p
    Paralleltitel: Parallelausg. Textes de loi
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 141-188
    Schlagwort(e): Nuclear Energy ; Italy ; Japan
    Kurzfassung: This article presents the texts of the Council Directive 2009/71/Euratom of 25 June 2009 establishing a Community framework for the nuclear safety of nuclear installations, the Italian Law No. 99 of 23 July 2009 providing Provisions for the development and internationalisation of firms, with particular reference to energy, and the Japanese Act on Compensation for Nuclear Damage (Act No. 147 of 1961), Act on Indemnity Agreements for Compensation of Nuclear Damage (Act No. 148 of 1961), Order for the Execution of the Act on Compensation for Nuclear Damage (Cabinet Order No. 44 of 6 March 1962), and Order for the Execution of the Act on Indemnity Agreements for Compensation of Nuclear Damage (Act No. 45 of 1962).
    DOI: 10.1787/nuclear_law-v2009-art20-en
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  • 46
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    Improving Competition in Real Estate Transactions (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 75-125
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 51 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 75-125
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated improving competition in real estate transactions in February 2007. Real estate transactions are subject to a variety of potential limitation of competition that can have significant effects on ordinary consumers. In fact, because of the annual volume of transactions and the fact that real estate expenses (mortgage payments and rent) constitute a significant portion of spending out of available revenue to spend (often exceeding 25%), the impacts of anti-competitive action i this sector may have larger financial value than in most other sectors. Practices of real estate agents vary significantly across countries, but a common trend appears to be the introduction of listing services that may provide a platform for anti-competitive practices to spread, at the same time as the Internet potentially provides improved opportunities for real estate sellers to reach buyers directly. In many countries, the operation of transferring legal title to properties is subject to cartel-like prices. Competitive problems have also been identified in the mortgage markets, with cartel activity having been found in a least one case and a lack of non-bank sources of finance in some countries.
    DOI: 10.1787/clp-10-5kmjlgt6kwnn
    URL: Volltext
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  • 47
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    Concessions (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 7-67
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 61 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 7-67
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated concessions in February 2006. Governments have long been engaged in providing goods or services to their citizens that could, in some form, be provided by the private sector. The trend over the past few decades, however, has been to transfer these functions, and the state-owned assets used to provide them, to private hands. The most common method, and the one usually preferred, is privatisation, or outright sale or transfer of ownership of the relevant assets to one or more private parties. Another method is concessions. Concessions are often viewed as a substitute for privatisation when the latter is not feasible for political or legal reasons. Concessions are not substitutes for regulation. Where there is a need for regulation, as in a situation of natural monopoly, a regulatory regime may be created along with the concession.
    DOI: 10.1787/clp-10-5kmhbhp8v9mw
    URL: Volltext
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  • 48
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    Competition Policy for Vertical Relations in Gasoline Retailing (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 91-131
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 41 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-131
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competition issues in vertical relations for gasoline retailing in October 2008. Gasoline retailing has changed dramatically over the last 25 years. While refiners often still have extensive networks of gasoline retailers, there is also a large independent sector in many countries; A study of the effects of entry by large general retailers finds benefits to consumers; There has been a vigorous debate about whether vertical separation between gasoline stations and upstream entities should be required. It appears that mandating vertical separation is linked with price increases to the ultimate consumers. On the other hand, mandated separation may promote the development of more independent stations. Policy makers often raise concerns about vertical integration in the supply of gasoline. These concerns should be moderated in markets with large independent segments. Even in markets with small independent segments, there are reasons to believe prices will be lower with vertical integration, as this eliminates a double mark-up.
    DOI: 10.1787/clp-11-5kmbpj55c8mx
    URL: Volltext
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  • 49
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    The Interface between Competition and Consumer Policies (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 133-176
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 44 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 133-176
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Global Forum of the OECD Competition Committee debated the Interface between Competition and Consumer Policies in February 2008. The two policies share a common goal: the enhancement of consumer welfare. In this way they are highly complementary. Applied properly, they reinforce one another; Aside from their different approaches to markets, however, there are other differences between competition and consumer policies. These differences present both opportunities and challenges. Applied consistently, each policy ill each make the other more effective, especially in situations of evolving markets. The challenge comes in coordinating them, and in ensuring that they do not work at cross purposes. Institutional design is an important factor in providing effective public policy. With the increasing recognition of the importance of integrating competition policy and consumer policy, there is debate about how to design the most effective institutions for that purpose. Housing the two functions in a single agency offers several advantages, including more centralised control, operational efficiencies and cross-fertilisation between the two disciplines. There could be disadvantages as well, however.
    DOI: 10.1787/clp-11-5kmbpj559n6g
    URL: Volltext
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  • 50
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    National Legislative and Regulatory Activities (2010)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 129-140
    Details
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 12 p
    Paralleltitel: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 129-140
    Schlagwort(e): Nuclear Energy ; Belarus ; Belgium ; Estonia ; Germany ; Italy ; Romania ; Spain ; United Arab Emirates ; United States
    Kurzfassung: BELARUS The Statute on the State Supervision in the Field of Nuclear Safety and Radiation Protection (2008) Amendment to the Law on Radiation Protection of the Public (2008) Environmental impact assessment laws (2009) The Statute on the Discussion of Questions of the Public in the Field of Atomic Energy (2009) BELGIUM Decree regarding the minimum criteria for X-ray apparatus use in veterinary medicine (2009) Decree of the Federal Agency for Nuclear Control on the determination of exemption levels (2009) ESTONIA National Development Plan (2009) New Radiation Safety Department (2009) Amendment to the Radiation Protection Act (2009) GERMANY Ordinance on the Shipment of Radioactive Waste or Spent Fuel (2009) Amendments to Acts and Ordinances on the Transport of Dangerous Goods (2009) Amendments to the 1961 Foreign Trade Act and 1993 Foreign Trade Ordinance (2009) ITALY Law No. 99 of 23 July 2009 including provisions on the resurgence of nuclear energy (2009) ROMANIA Decision on the prohibition of dangerous labour for children (2009) Amendment to the regulations on the organisation and operation of CNCAN (2009) Decision on the repatriation of nuclear material to the Russian Federation (2009) Decision on the processing of uranium stocks (2009) General requirements on environmental impact assessment (2009) SPAIN Regulation on the transboundary shipments of radioactive waste and spent fuel (2009) Regulation on installation and use of X-ray devices for medical diagnostic purposes (2009) UNITED ARAB EMIRATES Federal law on the peaceful use of nuclear energy (2009) UNITED STATES Final regulations criminalising unauthorised introduction of dangerous weapons (2009)
    DOI: 10.1787/nuclear_law-v2009-art19-en
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  • 51
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    Energy Security and Competition Policy (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 7-90
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 82 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 7-90
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated energy security and competition policy in February 2007. This roundtable examined the links between competition policy and energy security, with a focus on natural gas. The discussion began by addressing the questions of the meaning and importance of energy security; and the determinants of energy security, particularly as they relate to competition policy. It continued in dealing with gas supply, transportation, and distribution, addressing five aspects that relate to different aspects of energy security: (1) the role of substitutes for natural gas in fostering competitive gas supply; the role of regulation in promoting or inhibiting infrastructure investment; (2) how to promote an adequate level of infrastructure investment; (3) the role of unbundling in fostering competition and promoting energy security; (4) the role of storage capacity in system efficiency and buyer bargaining position; (5) and the determinants of entry into merchant sales of natural gas.
    DOI: 10.1787/clp-11-5kmbpj55f9jg
    URL: Volltext
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  • 52
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    Competition in Bidding Markets (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 69-151
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 83 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 69-151
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competition in bidding markets in October 2006. Competition authorities become interested in auctions by a number of routes. In competition advocacy, they may advise other parts of government on how to design auctions in order to improve their efficiency—the degree of competition. They may evaluate mergers and agreements between firms that operate in auction markets. And they may be concerned with collusion and abuse of a dominant position in auctions. Because their formal rules reduce “noise” and make communication among rivals easier, auctions can promote collusion, compared with ordinary “posted-price” markets. But an auction can be designed to reduce collusion or concerted practices or to promote participation. Thus, the design of an auction can be the object of lobbying pressure. Auctioneers can also behave strategically, choosing auction formats or practices that favour competition. Two fundamental prescriptions for effective auction design follow from the theoretical literature: Induce bidders to truthfully reveal their valuations by making what they pay not depend entirely on what they bid, and maximize the information available to each participant before he bids.
    DOI: 10.1787/clp-10-5kmhbhp8sgs6
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  • 53
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    Decree setting out rules for the siting, construction and operation of nuclear installations (2010)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 113-146
    Details
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 34 p
    Paralleltitel: Parallelausg. Décret législatif définissant les règles à respecter pour la construction de nouvelles unités
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 113-146
    Schlagwort(e): Nuclear Energy ; Italy
    Kurzfassung: This article presents the text of the Italian Decree setting out rules for the siting, construction and operation of nuclear installations of 23 July 2009.
    DOI: 10.1787/nuclear_law-2010-5kmbv3ct935d
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  • 54
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    DAC Peer Review of Italy (2010)
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 4, p. 59-171
    Details
    ISSN: 1996-580X
    Sprache: Englisch
    Seiten: 113 p
    Paralleltitel: Parallelausg. Rapport 2009 de l'OCDE sur la division du travail
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 4, p. 59-171
    Schlagwort(e): Development ; Italy
    Kurzfassung: The Italian development co-operation is facing major challenges. The first is an urgent need to reform official development co-operation in the absence of political consensus on how to proceed. The second is that Italy will fail to meet its international commitment to increase official development assistance (ODA) to 0.51% of its gross national income (GNI) by 2010 and is unlikely to meet 0.7% by 2015. In 2008 Italy’s ODA/GNI ratio was 0.22. Despite the challenges remaining, there has been some improvement in Italian aid management since 2008. Italy intends to focus on 35 priority countries, the greater authority given to Italy’s embassies and technical offices to deliver and to contribute to formulating programmes and deliver aid, and the Steering Committee on Development Co-operation’s high level policy direction. Italy still needs a strategy for its development co-operation that is shared by all relevant government departments and regional and local authorities working towards common objectives: building systems to promote coherence between development co-operation and other policies; reforming human resource management for the core cadre of development experts; and regularly undertaking monitoring and independent evaluation. In addition, the limited political debate and public awareness about Italian development co-operation show there is an urgent need for the Italian authorities, together with civil society, to build popular support for development and public pressure for reforming Italian development co-operation.
    DOI: 10.1787/journal_dev-10-5km7jvnl5sf7
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  • 55
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    Construction Industry (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 153-171
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 19 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 153-171
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated issues related to the Construction Industry in June 2008. This roundtable addressed the special characteristics of the construction industry as they relate to competition law and policy. Construction is a critical sector in OECD economies because it builds and maintains the structures and infrastructure on which almost every other industry depends. Unfortunately, the construction industry has also tended to suffer from cartel activity, as shown by a spate of well - publicised recent matters from around the world. The roundtable includes an examination of why this industry seems to be more prone to cartel formation than other industries. It also looked into the complications that may arise when multiple construction firms use the same bid calculation software. Finally, the Committee discussed the arguments – occasionally made by industry advocates – that competition is either irrelevant or “ruinous” in the construction industry. Neither argument was found to be persuasive, as there are no distinguishing features of the construction sector that reduce the benefits that competition brings to consumer welfare.
    DOI: 10.1787/clp-10-5kmhbhp87tbv
    URL: Volltext
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  • 56
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    Country Review: Peru (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 177-230
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 54 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 177-230
    Schlagwort(e): Governance ; Taxation ; Trade ; Peru
    Kurzfassung: The Competition Peer Review Report of Peru is the fourth one of a non-OECD country. South Africa and Russia were reviewed at meetings of the OECD Global Forum on Competition (GFC). Chile, and now Peru, were reviewed at meetings of the Latin American Competition Forum (LACF), organised by the OECD and the Inter- American Development Bank (IDB). All four reviews confirm that the peer review process is an extremely useful means of promoting co-operation and voluntary convergence among OECD and non-OECD economies, providing both transparency and a candid discussion of what constitutes “best practice” in different situations.
    DOI: 10.1787/clp-11-5kmbpj557sg2
    URL: Volltext
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  • 57
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    Country Review: Chinese Taipei (2010)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 127-165
    Details
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 37 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 127-165
    Schlagwort(e): Governance ; Taxation ; Trade ; Chinese Taipei
    Kurzfassung: This report, prepared by the Secretariat of the OECD was the basis for a peer review examination of Chinese Taipei at the OECD’s Global Forum on Competition on 9 February, 2006. Competition law in Chinese Taipei has been an important element of the program of economic reforms that moved the economy from centrally directed emphasis on manufacturing and exports to a market-driven emphasis on services and high technology. The competition law follows mainstream practice about restrictive agreements, monopolies and anticompetitive mergers, with a particularly clear statutory basis for concentrating enforcement attention on horizontal collusion. The rules about market deception and unfair practices connect the competition law to consumer interests. There is a risk, though, that rules based on a cultural tradition of fairness might lead to interventions to correct differences in bargaining power, which could dampen competition rather than promote it. The competition enforcement agency, the Fair Trade Commission (FTC), is now a stable, experienced administrative agency. It followed an appropriate sequence in introducing competition policy, emphasising transparency and guidance to encourage compliance before undertaking stronger enforcement measures. General reforms are in process that would clarify the independence of the FTC. To improve enforcement against hard-core cartels, a leniency programme should be adopted, and the special treatment for agreements among small businesses should be limited. Some other aspects of the enforcement tool-kit should be revised, such as the cap on fines and the use of market share as a merger notification test. The most visible regulatory reforms to promote competition have been in telecoms, although an independent regulator for that sector is just now being set up. The government retains holdings in privatised firms that could have implications for market competition, so FTC vigilance about the risk of cross-subsidy or other distortion remains warranted.
    DOI: 10.1787/clp-10-5kmjlgt6j0wj
    URL: Volltext
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  • 58
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    National Legislative and Regulatory Activities (2010)
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 103-11
    Details
    ISSN: 1609-7378
    Sprache: Englisch
    Seiten: 9 p
    Paralleltitel: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 103-11
    Schlagwort(e): Nuclear Energy ; Belarus ; Egypt ; France ; Germany ; Ireland ; Italy ; Romania ; Slovak Republic ; Spain ; Ukraine
    Kurzfassung: BELARUS Amendments to laws on the use of atomic energy (2009) Criminal law on acts concerning the use of radioactive sources and administrative law for non-criminal violations of radiation safety requirements (2009) EGYPT Law on activities in the nuclear and radiation field (2010) FRANCE Decree establishing a Committee on industrial co-ordination of radioactive waste (2010)Law on the recognition and indemnification of victims of nuclear tests conducted by France (2010) GERMANY Tenth Amendment to the Atomic Energy Act (2010) Act on Environmental Impact Assessment (2009) Radiation Protection Commission (2009) Act on the Protection against Non-ionizing Radiation (2009) International transport of dangerous goods by road (2009) IRELAND Order to amend Regulations on Active Implantable Medical Devices (2010)Amendment to Medical Devices Regulations (2010) ITALY Decree setting out rules for the siting, construction and operation of nuclear installations (2010) ROMANIA Law on the reorganisation of public authorities (2009) Government Decision on the reorganisation of electric power producers (2010) SLOVAK REPUBLIC Amendment of the Atomic Act (2009) SPAIN Law regulating limited investment companies quoted on the real estate market (2009) UKRAINE Overview of recent amendments to laws in the field of nuclear energy (2009)
    DOI: 10.1787/nuclear_law-2010-5kmbv3cvj3mw
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  • 59
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    La competición global por el talento : Movilidad de los trabajadores altamente cualificados (2010)
    Madrid : Instituto Nacional de Administración Pública (INAP), Spain
    Details
    ISBN: 9789264085053
    Sprache: Spanisch
    Seiten: Online-Ressource (185 p.) , ill.
    Paralleltitel: Parallelausg. The Global Competition for Talent; Mobility of the Highly Skilled
    Paralleltitel: Parallelausg. Attirer les talents ; Les travailleurs hautement qualifiés au cœur de la concurrence internationale
    Paralleltitel: Parallelausg. The Global Competition for Talent: Mobility of the Highly Skilled
    Paralleltitel: Parallelausg. Attirer les talents : Les travailleurs hautement qualifiés au cœur de la concurrence internationale
    Schlagwort(e): Employment ; Social Issues/Migration/Health ; Science and Technology
    Kurzfassung: La movilidad internacional de trabajadores altamente cualificados va en aumento en escala y en complejidad en tanto más economías participan en actividades de innovación e I+D. El talento en movimiento difunde internacionalmente el conocimiento tanto de manera directa como indirecta. Esto puede impulsar el desempeño de la innovación en el mundo con beneficios mutuos tanto para los países emisores como para los países receptores. Es claro que la movilidad conduce a un aumento en el nivel de la internacionalización e integración del mercado de trabajo, y la competencia por el talento está ahora influenciando iniciativas de políticas de innovación en el mundo. La mayoría de los países ofrecen una gama de políticas centradas en apoyar y motivar la movilidad, aunque pocos cuentan con una estrategia de movilidad específica y coherente. Muchas naciones buscan atraer al mismo grupo de personas altamente cualificadas; por consiguiente depender de los flujos internacionales para cubrir vacíos actuales o futuros en el abasto de talento implica riesgos. Son retos clave para los países atender las limitaciones de las políticas nacionales que podrían limitar la disponibilidad local de trabajadores cualificados, y asegurar un entorno más propicio y sólido para la innovación y el esfuerzo científico.
    DOI: 10.1787/9789264085053-es
    URL: Volltext
    URL: lizenzpflichtig
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  • 60
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    Online-Ressource
    Bioheat, Biopower and Biogas : Developments and Implications for Agriculture (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085862
    Sprache: Englisch
    Seiten: Online-Ressource (57 p)
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This report complements earlier OECD work on liquid biofuels and provides information on biomass based heat and power, as well as on biogas. It discusses the heterogeneous portfolio of different biomass feedstocks, conversion technologies, and pathways of utilisation. It also shows that governments in many countries provide substantial support to the production and use of renewable energy in general, and bioenergy in particular; these support measures are highly diverse and are given at national and various sub-national levels. The results of a large number of life-cycle analyses of various bioheat and biopower chains reviewed in this study indicate that the objective to reduce GHG emissions and fossil energy use is met; indeed the savings estimated for most chains are substantial when compared to fossil alternatives. At present, most of the chains examined do not compete with food and feed production, and thus the implications for agricultural markets are small. It is clear, however, that if a stronger focus on agricultural biomass crops is to be developed, this will require careful design of support policies so as to avoid compromising the ability of the agricultural sector to provide food and feed in a sustainable manner.
    DOI: 10.1787/9789264085862-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 61
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    Online-Ressource
    Reducir el papeleo. Comparación internacional de las cargas administrativas (2010)
    Madrid : Instituto Nacional de Administración Pública (INAP), Spain
    Details
    ISBN: 9789264055735
    Sprache: Spanisch
    Seiten: Online-Ressource (244 p.) , ill.
    Paralleltitel: Parallelausg. Comparing Administrative Burdens across Countries
    Schlagwort(e): Governance ; Industry and Services ; Belgium ; Canada ; Denmark ; France ; Germany ; Italy ; Netherlands ; New Zealand ; Norway ; Sweden ; Turkey
    Kurzfassung: Reducir la burocracia para mejorar la actividad empresarial se ha vuelto una prioridad en los países de la OCDE. Este estudio piloto mide y compara internacionalmente las cargas administrativas en el sector de transporte por carretera en once países miembros de la OCDE: Alemania, Bélgica, Canadá, Dinamarca, Francia, Holanda, Italia, Noruega, Nueva Zelanda, Suecia y Turquía. El objetivo del ejercicio es doble: identificar las buenas prácticas y proporcionar aportaciones para la simplificación de las estrategias nacionales, y desarrollar y probar un modelo para la comparación internacional.La medición, la cuantificación y la elaboración de políticas basada en evidencia son características que están predominando la estrategia en muchos países. Al estandarizar la metodología para la medición nacional, se puede realizar comparaciones internacionales. Así se facilita la identificación de buenas prácticas, las cuales pueden ser usadas para desarrollar estrategias de simplificación.
    DOI: 10.1787/9789264055735-es
    URL: Volltext
    URL: lizenzpflichtig
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  • 62
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    Model Tax Convention on Income and on Capital: Condensed Version 2008 : (Greek version) (2010)
    Athens : Zepos & Yannopoulos, Greece
    Details
    ISBN: 9789264086883
    Sprache: Griechisch
    Seiten: Online-Ressource (422 p.)
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2008
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2008
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2008
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2008
    Schlagwort(e): Taxation
    DOI: 10.1787/9789264086883-el
    URL: Volltext
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  • 63
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    Online-Ressource
    Value for Money in Health Spending (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088818
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.) , ill.
    Serie: OECD Health Policy Studies
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Optimiser les dépenses de santé
    Paralleltitel: Erscheint auch als Value for money in health spending
    RVK:
    QX 705
    Schlagwort(e): Gesundheitskosten ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Gesundheitsausgaben ; Reform ; Kostendämpfung
    Kurzfassung: Health spending continues to rise inexorably, growing faster than the economy in most OECD countries. Most of this spending comes from the public purse. Given the recent economic downturn, countries are looking for ways to improve the efficiency of health spending. This publication examines current efforts to improve health care efficiency, including tools that show promise in helping health systems provide the best care for their money, such as pay for performance, co-ordination of care, health technology assessment and clinical guidelines, pharmaceutical re-imbursement and risk-sharing agreements, and information and communication technology.
    DOI: 10.1787/9789264088818-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 64
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    Choosing a Broad Base - Low Rate Approach to Taxation (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091320
    Sprache: Englisch
    Seiten: Online-Ressource (156 p.) , ill.
    Serie: OECD Tax Policy Studies no.19
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    QL 400
    Schlagwort(e): Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Kurzfassung: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
    DOI: 10.1787/9789264091320-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 65
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095472
    Sprache: Englisch
    Seiten: Online-Ressource (58 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095472-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 66
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095588
    Sprache: Englisch
    Seiten: Online-Ressource (66 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095588-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 67
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    Safety Assessment of Transgenic Organisms, Volume 4 : OECD Consensus Documents (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096158
    Sprache: Englisch
    Seiten: Online-Ressource (336 p.)
    Serie: Harmonisation of Regulatory Oversight in Biotechnology
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Safety assessment of transgenic organisms ; Vol. 4
    RVK:
    WG 3450
    Schlagwort(e): Agriculture and Food ; Environment ; Science and Technology ; Transgene Pflanzen ; Umweltgefährdung ; Risikoanalyse
    Kurzfassung: The books on “Safety Assessment of Transgenic Organisms” constitute a compilation of the OECD Biosafety Consensus Documents. When published, Volume 1 and 2 contained the documents issued before 2006; Volume 3 and 4 are a continuation of the compilation up to 2010. The OECD Biosafety Consensus Documents identify elements of scientific information used in the environmental safety and risk assessment of transgenic organisms which are common to OECD member countries and some non members associated with the work. This is intended to encourage information sharing, promote harmonised practices, and prevent duplication of effort among countries. These books offer ready access to those consensus documents which have been issued on the website thus far. As such, it should be of value to applicants for commercial uses of transgenic organisms (crops, trees, microorganisms), to regulators and risk assessors in national authorities, as well as the wider scientific community. More information on the OECD's work related to the biosafety of transgenic organisms is found at BioTrack Online (http://www.oecd.org/biotrack).
    DOI: 10.1787/9789264096158-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 68
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095564
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095564-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 69
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    Apricots : = Abricots (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264084902
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (60 p.) , ill.
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the common interpretation of the apricots standard in force. This updated brochure illustrates the revised standard text and new trends in the international trade of apricots. It demonstrates the quality parameters on high quality photographs. Thus it is a valuable tool for the inspection authorities, professional bodies and traders interested in the international trade in apricots. The brochure also includes a USB key with the electronic version of this publication.
    DOI: 10.1787/9789264084902-en-fr
    URL: Volltext
    URL: lizenzpflichtig
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  • 70
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    Panorama de la salud 2007 : Los indicadores de la OCDE (2010)
    Madrid : Ministry of Health, Spain
    Details
    ISBN: 9789264083875
    Sprache: Spanisch
    Seiten: Online-Ressource (196 p.) , ill.
    Paralleltitel: Parallelausg. Health at a Glance 2007; OECD Indicators
    Paralleltitel: Parallelausg. Panorama de la santé 2007 ; Les indicateurs de l'OCDE
    Paralleltitel: Parallelausg. Gesundheit auf einen Blick 2007; OECD-Indikatoren
    Paralleltitel: Parallelausg. Health at a Glance 2007; OECD Indicators (Korean version)
    Paralleltitel: Parallelausg. Health at a Glance 2007: OECD Indicators
    Paralleltitel: Parallelausg. Panorama de la santé 2007 : Les indicateurs de l'OCDE
    Paralleltitel: Parallelausg. Gesundheit auf einen Blick 2007: OECD-Indikatoren
    Paralleltitel: Parallelausg. Health at a Glance 2007: OECD Indicators (Korean version)
    Schlagwort(e): Social Issues/Migration/Health
    Kurzfassung: Esta cuarta edición del Panorama de la salud ofrece los últimos datos comparables y las tendencias en diferentes aspectos del funcionamiento de los sistemas sanitarios en los países de la OCDE. Proporciona evidencia de la existencia de grandes variaciones entre los países en los indicadores del estado de salud y factores de riesgo. Por primera vez, esta publicación incluye un capítulo sobre los nuevos indicadores de calidad de los cuidados mostrando las variaciones entre países en datos como son las tasas de supervivencia después de un ataque cardíaco, accidente cerebrovascular y el cáncer.En el libro cada indicador se presenta en un formato de fácil uso, compuesto de gráficos que muestran las variaciones entre países y en el tiempo, un breve análisis descriptivo, destacando las principales conclusiones sugeridas por los datos, y un cuadro metodológico sobre la definición del indicador. En la publicación se incluye un anexo estadístico con información adicional para la mayoría de los indicadores; a menudo se presentan series temporales desde 1960. Esta publicación se basa en la información disponible en la OECD Health Data 2007, constituyendo el conjunto más completo de estadísticas e indicadores que permite la comparación de los sistemas sanitarios en los 30 países miembros de la OCDE. La publicación también incluye un enlace interactivo (StatLink) que remitiendo al lector a una página web en la que encontrará las estadísticas y las gráficas correspondientes en formato Excel.
    DOI: 10.1787/9789264083875-es
    URL: Volltext
    URL: lizenzpflichtig
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  • 71
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    Improving Value in Health Care : Measuring Quality (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264094819
    Sprache: Englisch
    Seiten: Online-Ressource (108 p.)
    Serie: OECD Health Policy Studies
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Améliorer la performance des soins de santé ; Comment mesurer leur qualité
    Paralleltitel: Parallelausg. Améliorer la performance des soins de santé : Comment mesurer leur qualité
    Schlagwort(e): Social Issues/Migration/Health ; Gesundheitspolitik ; Qualitätskontrolle
    Kurzfassung: Are breast cancer survival rates higher in the United States than in the United Kingdom and France? Are a patient's chances of dying within 30 days after admission to a hospital with a heart attack lower in Canada than in Korea? Are surgeons in some countries more likely to leave “foreign bodies” behind after operations or make accidental punctures or lacerations rates when performing surgery? The need for answers to these kinds of questions and the value of measuring the quality of health care are among the issues addressed in this publication. Many health policies depend on our ability to measure the quality of care accurately. Governments want to increase “patient-centeredness”, improve co-ordination of care, and pay providers of high-quality care more than those who underperform. However, measuring the quality of health care is challenging. The OECD’s Health Care Quality Indicator project has overcome some of the problems, though many remain. If policy makers are serious about improving the body of evidence on the quality of care, they need to improve their health information systems. This publication describes what international comparable quality measures are currently available and how to link these measures to quality policies such as accreditation, practice guidelines, pay-for-performance, national safety programmes and quality reporting.
    DOI: 10.1787/9789264094819-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 72
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: India 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095533
    Sprache: Englisch
    Seiten: Online-Ressource (90 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095533-en
    URL: Volltext
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  • 73
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    OECD Principles of Occupational Pension Regulation : Methodology for Assessment and Implementation (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264087095
    Sprache: Englisch
    Seiten: Online-Ressource (136 p.)
    Paralleltitel: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles ; Méthodologie pour l'évaluation et la mise en œuvre
    Paralleltitel: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles : Méthodologie pour l'évaluation et la mise en œuvre
    Paralleltitel: Erscheint auch als OECD OECD principles of occupational pension regulation
    RVK:
    QV 596
    Schlagwort(e): Betriebliche Altersversorgung ; Regulierung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Betriebliche Altersversorgung ; OECD ; Evaluation
    Kurzfassung: Occupational pensions play a major role in OECD countries and worldwide, complementing retirement income from state sources. At the end of 2009, private pension savings reached USD 25 trillion. Population ageing has led many OECD countries to undertake a wide range of pension reforms – the overall effect of which has been to reduce public pension promises and, in turn, to increase the importance of private pension savings for retirement. The Core Principles cover seven key areas: i) Conditions for effective regulation and supervision; ; ii) Establishment of pension plans, pension funds, and pension fund managing companies; iii) Pension plan liabilities, funding rules, winding up, and insurance; iv) Asset Management; v) Rights of members and beneficiaries and adequacy of benefits; vi) Governance; and vii) Supervision. Each of the seven core principles consists of a main text and a set of implementing guidelines. In the case of the core principle of supervision, the supporting guidelines integrate the IOPS Principles of Private Pension Supervision. The Methodology provides a structured approach for evaluating a jurisdiction’s occupational pension regulatory system in relation to the OECD Core Principles of Occupational Pension Regulation.
    DOI: 10.1787/9789264087095-en
    URL: Volltext
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  • 74
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    Online-Ressource
    Health at a Glance 2009 : OECD Indicators (Korean version) (2010)
    Seoul : OECD/Korea Policy Centre, Korea
    Details
    ISBN: 9789264105133
    Sprache: Koreanisch
    Seiten: Online-Ressource (204 p.) , ill.
    Paralleltitel: Parallelausg. Health at a Glance 2009; OECD Indicators
    Paralleltitel: Parallelausg. Panorama de la santé 2009 ; Les indicateurs de l'OCDE
    Paralleltitel: Parallelausg. Gesundheit auf einen Blick 2009; OECD-Indikatoren
    Paralleltitel: Parallelausg. Health at a Glance 2009: OECD Indicators
    Paralleltitel: Parallelausg. Panorama de la santé 2009 : Les indicateurs de l'OCDE
    Paralleltitel: Parallelausg. Gesundheit auf einen Blick 2009: OECD-Indikatoren
    Schlagwort(e): Social Issues/Migration/Health
    Kurzfassung: 질병 예방 및 치료의 발달로 OECD 국가들은 최근 수십 년간 평균수명과 삶의 질에서 괄목할 만한 개선을 이룰 수 있었다. 동시에 의료비도 계속 증가하여 앖으며, 의료비가 국민소득 에서 차지하는 비중 역시 계속 늘어앖다: 현재 GDP대비 국민의료비는 OECD 국가 평균 9% 내외를 차지하는데, 1970년에는 5%를 갓 넘는 수준이었다. 한눈에 보는 보건지표 제 5판인 이 책은 OECD 국가 의료제도의 성과의 여러 측면에 대한 비교 가능한 최근의 데이터를 제공한다. 의료제도의 비용, 활동, 결과가 국가 간에 광범위한 변이를 가짐을 분명히 보여준다. 주요 지표들은 건강상태, 건강의 결정요인, 보건의료 활동 그리고 의료비 및 재원조달에 대한 정 보를 제공한다. 이번 판은 또한 OECD 국가들의 중요한 정책목표인 보건의료인력과 의료접근성 대해서도 다뤘다. 보건의료의 질에 대한 장에서는 만성질환에 대한 보건의료의 질을 나타낼수 있는 지표를 새로 포함시켰다. 이 책의 각 지표들은 독자들이 편하게 볼 수 있도록 제시되었는데, 국가 상호간 및 경시적 차이 를 나타내는 차트, 데이터가 제공하는 주요 시사점에 초점을 맞춘 간단한 분석적 설명, 지표의 정의 및 데이터 비교에 있어서의 한계점에 관한 방법론 박스로 구성되어 있다. 부록은 OECD국 가에서 의료제도가 작동하는 인구학적·경제적 구조에 대한 정보를 추가적으로 제공하고 있으며 의료제도의 재원 및 서비스 전달에서의 핵심 특징들을 간추리고 있다.
    DOI: 10.1787/9789264105133-ko
    URL: Volltext
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  • 75
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    Online-Ressource
    La comprensión del cerebro: El nacimiento de una ciencia del aprendizaje (2010)
    Santiago de Chile : Universidad Catolica Cardenal Raul Silva Henriquez, Chile
    Details
    ISBN: 9789567947928
    Sprache: Spanisch
    Seiten: Online-Ressource (425 p.) , ill.
    Paralleltitel: Parallelausg. Understanding the Brain; The Birth of a Learning Science
    Paralleltitel: Parallelausg. Comprendre le cerveau ; Naissance d'une science de l'apprentissage
    Paralleltitel: Parallelausg. Understanding the Brain: The Birth of a Learning Science
    Paralleltitel: Parallelausg. Comprendre le cerveau : Naissance d'une science de l'apprentissage
    Schlagwort(e): Education ; Social Issues/Migration/Health
    Kurzfassung: Esta obra proporciona nuevas perspectivas acerca del aprendizaje, se sintetizan los hallazgos existentes y en surgimiento de la ciencia cognitiva y del cerebro, y explora cómo esta nueva información puede impactar la enseñanza, la crianza y la elaboración de política educativa. El libro muestra que las más recientes técnicas de imagenología cerebral y otros avances en las neurociencias revelan realmente acerca de cómo el cerebro se desarrolla y funciona en las distintas etapas desde el nacimiento hasta la vejez y cómo el cerebro se relaciona al adquirir competencias tales como la lectura y el cálculo. También se presentan perspectivas científicas de lo que sucede cuando el cerebro padece enfermedades como la dislexia o el mal de Alzheimer.
    DOI: 10.1787/9789567947928-es
    URL: Volltext
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  • 76
    Online-Ressource
    Online-Ressource
    Peaches and Nectarines : = Pêches et nectarines (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264084926
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (80 p.) , ill.
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This book provides a series of standards regarding the quality, sizing, presentation, and marking of peaches and nectarines in international trade. It comprises explanatory notes and illustrations to facilitate the common interpretation of the standard in force and is is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. This edition illustrates the revised standard text and new trends in international trade; updates the quality requirements for peaches and defines the quality parameters for nectarines. It therefore is a valuable tool for the inspection authorities, professional bodies and traders interested in the international trade in peaches and nectarines.
    DOI: 10.1787/9789264084926-en-fr
    URL: Volltext
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  • 77
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    Online-Ressource
    Safety Assessment of Transgenic Organisms, Volume 3 : OECD Consensus Documents (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095434
    Sprache: Englisch
    Seiten: Online-Ressource (324 p.)
    Serie: Harmonisation of Regulatory Oversight in Biotechnology
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Safety assessment of transgenic organisms ; Vol. 3
    RVK:
    WG 3450
    Schlagwort(e): Agriculture and Food ; Environment ; Science and Technology ; Transgene Pflanzen ; Umweltgefährdung ; Risikoanalyse
    Kurzfassung: The books on “Safety Assessment of Transgenic Organisms” constitute a compilation of the OECD Biosafety Consensus Documents. When published, Volume 1 and 2 contained the documents issued before 2006; Volume 3 and 4 are a continuation of the compilation up to 2010. The OECD Biosafety Consensus Documents identify elements of scientific information used in the environmental safety and risk assessment of transgenic organisms which are common to OECD member countries and some non members associated with the work. This is intended to encourage information sharing, promote harmonised practices, and prevent duplication of effort among countries. These books offer ready access to those consensus documents which have been issued on the website thus far. As such, it should be of value to applicants for commercial uses of transgenic organisms (crops, trees, microorganisms), to regulators and risk assessors in national authorities, as well as the wider scientific community. More information on the OECD's work related to the biosafety of transgenic organisms is found at BioTrack Online (http://www.oecd.org/biotrack).
    DOI: 10.1787/9789264095434-en
    URL: Volltext
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  • 78
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cayman Islands 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095502
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095502-en
    URL: Volltext
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  • 79
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095625
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095625-en
    URL: Volltext
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  • 80
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    Advancing the Aquaculture Agenda : Workshop Proceedings (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088726
    Sprache: Englisch
    Seiten: Online-Ressource (428 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Advancing the aquaculture agenda
    Schlagwort(e): Aquakultur ; OECD-Staaten ; Agriculture and Food ; Environment ; Aquakultur ; Nachhaltigkeit ; Fischereipolitik
    Kurzfassung: Aquaculture now provides more than 50% of the global supply of fisheries products for direct human consumption. This conference proceedings addresses key policy challenges of the aquaculture sector. Policy makers, academics, industry representatives, NGOs and international organisations gathered to discuss the critical economic, environmental and social aspects of aquaculture. This publication presents a selection of key issues covered by the workshop and includes a large number of country case studies, which provide specific examples of national approaches to aquaculture management.
    DOI: 10.1787/9789264088726-en
    URL: Volltext
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  • 81
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    Guidance on Sustainability Impact Assessment (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264086913
    Sprache: Englisch
    Seiten: Online-Ressource (32 p.)
    Paralleltitel: Parallelausg. Document d'orientation pour les études d'impact sur la durabilité
    Schlagwort(e): Environment ; Social Issues/Migration/Health ; Economics
    Kurzfassung: This publication offers a general introduction to sustainability impact assessment, which is an approach for exploring the combined economic, environmental and social impacts of a range of proposed policies, programmes, strategies and action plans. Such assessments can also assist decision-making and strategic planning throughout the entire policy cycles. It is not an in-depth or detailed user manual, but rather outlines basic principles and process steps of sustainability impact assessments, drawing on examples from Switzerland, Belgium and the European Commission, among others. This publication is a valuable source of information for policy makers on sustainability impact assessments.
    DOI: 10.1787/9789264086913-en
    URL: Volltext
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  • 82
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    Citrus Fruits : = Agrumes (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264083745
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (166 p.)
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This publication provides comments and illustrations of standards in force regarding the classification, presentation and marking of citrus fruit in international trade under the Scheme for the Application of International Standards for Fruit and Vegetables set up by OECD in 1962. It is a valuable tool for both the Inspection Authorities and professional bodies responsible for the application of standards or interested in trade in citrus fruit. The book includes a USB key with the electronic version of the publication.
    DOI: 10.1787/9789264083745-en-fr
    URL: Volltext
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  • 83
    Online-Ressource
    Online-Ressource
    Taxation, Innovation and the Environment : (Chinese version) (2010)
    Beijing : Chinese Academy of Governance, China
    Details
    ISBN: 9787515000718
    Sprache: Chinesisch
    Seiten: Online-Ressource (302 p.) , ill.
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment
    Paralleltitel: Parallelausg. La fiscalité, l'innovation et l'environnement
    Schlagwort(e): Environment ; Taxation
    DOI: 10.1787/9787515000718-zh
    URL: Volltext
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  • 84
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    Addressing Tax Risks Involving Bank Losses (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088689
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Addressing tax risks involving bank losses
    RVK:
    QL 400
    Schlagwort(e): Bank ; Unternehmensbesteuerung ; Verlust ; OECD-Staaten ; Taxation ; Finanzkrise ; Bank ; Verlustrealisation ; Steuerwirkung
    Kurzfassung: The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
    DOI: 10.1787/9789264088689-en
    URL: Volltext
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  • 85
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    Improving Health and Social Cohesion through Education (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264086319
    Sprache: Englisch
    Seiten: Online-Ressource (220 p.)
    Serie: Educational Research and Innovation
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. L'éducation, un levier pour améliorer la santé et la cohésion sociale
    Schlagwort(e): Education ; Social Issues/Migration/Health ; Gesundheitspolitik ; Gesundheitserziehung
    Kurzfassung: Today’s global policy climate underlines the importance of better addressing non-economic dimensions of well-being and social progress such as health, social engagement, political interest and crime. Education plays an important role in shaping indicators of progress. However, we understand little about the causal effects, the causal pathways, the role of contexts and the relative impacts that different educational interventions have on social outcomes. This report addresses challenges in assessing the social outcomes of learning by providing a synthesis of the existing evidence, original data analyses and policy discussions. The report finds that education has the potential to promote health as well as civic and social engagement. Education may reduce inequalities by fostering cognitive, social and emotional skills and promoting healthy lifestyles, participatory practices and norms. These efforts are most likely to be successful when family and community environments are aligned with the efforts made in educational institutions. This calls for ensuring policy coherence across sectors and stages of education.
    DOI: 10.1787/9789264086319-en
    URL: Volltext
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  • 86
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    Tax Policy Reform and Economic Growth (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091085
    Sprache: Englisch
    Seiten: Online-Ressource (154 p.) , ill.
    Serie: OECD Tax Policy Studies no.20
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Tax policy reform and economic growth
    RVK:
    QL 400
    Schlagwort(e): Steuerpolitik ; Steuerreform ; Wirtschaftswachstum ; OECD-Staaten ; Taxation ; Steuer ; Steuerpolitik ; Wirtschaftswachstum
    Kurzfassung: In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
    DOI: 10.1787/9789264091085-en
    URL: Volltext
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  • 87
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Qatar 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095649
    Sprache: Englisch
    Seiten: Online-Ressource (66 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264095649-en
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  • 88
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    Sickness, Disability and Work: Breaking the Barriers: Sweden : Will the Recent Reforms Make It? (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264090606
    Sprache: Englisch
    Seiten: Online-Ressource (49 p.) , ill.
    Schlagwort(e): Employment ; Social Issues/Migration/Health ; Sweden
    Kurzfassung: Sickness and disability is a key economic policy concern for many OECD countries. Medical conditions, or problems labelled as such by societies and policy systems, are proving an increasing obstacle to raising labour force participation and keeping public expenditure under control. More and more people of working age rely on sickness and disability benefits as their main source of income, and the employment rates of those reporting disabling conditions are low. This report is an assessment of the Swedish reforms, which aim to lower inactivity and increase participation, against the background of recent trends and policy responses in other OECD countries. It looks at what Sweden is currently doing and what more it could do to transform its sickness and disability schemes from passive benefits to active support systems that promote work.
    DOI: 10.1787/9789264090606-en
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  • 89
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    Online-Ressource
    Obesity and the Economics of Prevention : Fit not Fat (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264084865
    Sprache: Englisch
    Seiten: Online-Ressource (268 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. L'obésité et l'économie de la prévention ; Objectif santé
    Paralleltitel: Parallelausg. L'obésité et l'économie de la prévention : Objectif santé
    Paralleltitel: Erscheint auch als Sassi, Franco Obesity and the economics of prevention
    RVK:
    QX 705
    Schlagwort(e): Körpergewicht ; Gesundheitsvorsorge ; OECD-Staaten ; Social Issues/Migration/Health ; Übergewicht ; Wirtschaftliche Situation ; Prävention ; Fettsucht ; Prävention ; Gesundheitsökonomie
    Kurzfassung: Before 1980, rates were generally well below 10%. They have since doubled or tripled in many countries, and in almost half of the OECD, 50% or more of the population is overweight. A key risk factor for numerous chronic diseases, obesity is a major public health concern. This book contributes to evidence-based policy making by exploring multiple dimensions of the obesity problem. It examines the scale and characteristics of the epidemic, the respective roles and influence of market forces and governments, and the impact of interventions. It outlines an economic approach to the prevention of chronic diseases that provides novel insights relative to a more traditional public health approach. The analysis was undertaken by the OECD, partly in collaboration with the World Health Organization. The main chapters are complemented by special contributions from health and obesity experts, including Marc Suhrcke, Tim Lobstein, Donald Kenkel and Francesco Branca. “a valuable set of results and suggestions about the best preventive interventions to reduce the burden of obesity.” – Julio Frenk, Dean, Harvard School of Public Health “The positive message of this book is that the obesity epidemic can be successfully addressed.” – Ala Alwan, Assistant Director-General, World Health Organization “innovative and well-researched” – Martin McKee, Professor, London School of Hygiene & Tropical Medicine "A timely, valuable volume on a critical issue. Highly recommended."-Choice, July 2011
    DOI: 10.1787/9789264084865-en
    URL: Volltext
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  • 90
    Online-Ressource
    Online-Ressource
    Taxation, Innovation and the Environment (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264087637
    Sprache: Englisch
    Seiten: Online-Ressource (252 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Paralleltitel: Parallelausg. La fiscalité, l'innovation et l'environnement
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Paralleltitel: Erscheint auch als Taxation, innovation and the environment
    RVK:
    QT 200
    Schlagwort(e): Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Kurzfassung: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
    DOI: 10.1787/9789264087637-en
    URL: Volltext
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  • 91
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    Online-Ressource
    Health Care Systems : Efficiency and Policy Settings (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264094901
    Sprache: Englisch
    Seiten: Online-Ressource (212 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Systèmes de santé ; efficacité et politiques
    Paralleltitel: Parallelausg. Systèmes de santé : efficacité et politiques
    Paralleltitel: Erscheint auch als Health care systems
    RVK:
    QX 705
    Schlagwort(e): Gesundheitsversorgung ; Gesundheitsökonomik ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; Gesundheitswesen ; Gesundheitspolitik
    Kurzfassung: People in OECD countries are healthier than ever before, as shown by longer life expectancy and lower mortality for diseases such as cancer. At the same time, total spending on health care now absorbs over 9% of GDP on average in the OECD. Achieving value for money in the health care sector is an important objective in all OECD countries. The book takes an in-depth look at health care in OECD countries today. What is the status of people’s health? How do we measure health outcomes? How do we assess the efficiency of health care systems? How are health policies and institutions linked with the performance of health care systems? The chapters explore the answers to such questions. They cover: trends in health care outcomes and spending; ways of assessing efficiency; new indicators of health care policies and institutions; and the characteristics and performance of health care systems.
    DOI: 10.1787/9789264094901-en
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  • 92
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    Online-Ressource
    Agrarpolitik in den OECD-Ländern 2009 : Monitoring und Evaluierung (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264076945
    Sprache: Deutsch
    Seiten: Online-Ressource (234 p.)
    Paralleltitel: Parallelausg. Agricultural Policies in OECD Countries 2009; Monitoring and Evaluation
    Paralleltitel: Parallelausg. Politiques agricoles des pays de l'OCDE 2009 ; Suivi et évaluation
    Paralleltitel: Parallelausg. Agricultural Policies in OECD Countries 2009: Monitoring and Evaluation
    Paralleltitel: Parallelausg. Politiques agricoles des pays de l'OCDE 2009 : Suivi et évaluation
    Schlagwort(e): Agriculture and Food
    Kurzfassung: Die Agrarstützung ist in den OECD-Ländern insgesamt zurückgegangen: 2008 machte sie 21% der Bruttoeinnahmen der Landwirte aus – gegenüber 22% im Jahr 2007 und 26% im Jahr 2006 –, womit sie auf das niedrigste Niveau seit Mitte der 1980er Jahre gesunken ist. Agrarpolitik in den OECD-Ländern: Monitoring und Evaluierung 2009 zeigt auf, dass sich dieser Rückgang großenteils aus der Verringerung der Differenz zwischen den Inlands- und den Weltmarktpreisen für Agrarerzeugnisse erklärt. Bei der Entkopplung der Agrarstützung von der Produktion wurden Fortschritte erzielt, auch wenn produktionsgebundene Stützungsmaßnahmen immer noch eine wichtige Rolle spielen. Zudem sind im Ländervergleich große Unterschiede bei der Höhe sowie der Zusammensetzung der Agrarstützung festzustellen. Besonderes Augenmerk gilt den Auswirkungen der gegenwärtigen Finanz- und Wirtschaftskrise auf die Landwirtschaft und den seitens der Politik in diesem Zusammenhang ergriffenen Maßnahmen. Die Landwirtschaft wird durch die Krise voraussichtlich weniger beeinträchtigt werden als viele andere Sektoren: Das Engagement des Agrarsektors auf den Finanzmärkten ist vergleichsweise gering, die Nachfrage reagiert weniger auf Einkommensrückgänge, und mit dem bestehenden Katalog an Stützungsmaßnahmen können die Auswirkungen der Krise in vielen Ländern abgefedert werden. Angesichts der schwieriger gewordenen Haushaltssituation, mit der sich die Regierungen konfrontiert sehen, wird es wahrscheinlich zu einer weiteren Neubeurteilung der Förderpolitik insgesamt und damit auch der Agrarstützung kommen. Weitere Themen dieses Berichts sind das 2008 verabschiedete neue Landwirtschaftsgesetz der Vereinigten Staaten, der „Gesundheitscheck“ der Gemeinsamen Agrarpolitik der Europäischen Union und der neue agrarpolitische Rahmen in Kanada, „Growing Forward“. Ein Sonderkapitel befasst sich mit Agrarumweltmaßnahmen in den OECD-Ländern.
    DOI: 10.1787/9789264076945-de
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  • 93
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    Online-Ressource
    Open for Business : Migrant Entrepreneurship in OECD Countries (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095830
    Sprache: Englisch
    Seiten: Online-Ressource (312 p.)
    Paralleltitel: Erscheint auch als Open for business
    RVK:
    QP 380
    RVK:
    QU 400
    Schlagwort(e): Unternehmer ; Unternehmensgründung ; OECD-Staaten ; Social Issues/Migration/Health ; Industry and Services ; Aufsatzsammlung ; OECD ; Entrepreneurship ; Einwanderer ; Internationaler Vergleich
    Kurzfassung: Migrants contribute to the economic growth of their host countries in many ways, bringing new skills and competencies with them and helping to reduce labour shortages. An aspect that has received only limited attention up to now is migrants’ contribution to entrepreneurial activity and employment creation in their host countries. In OECD countries, entrepreneurship is slightly higher among immigrants than natives and the total number of persons employed in migrant businesses is substantial, although the survival rate of these businesses is often lower than that of their native counterparts. Migrant entrepreneurship has gone beyond traditional ethnic businesses, into a wide range of sectors and innovative areas. Greater knowledge of migrant entrepreneurship is essential if policy makers are to better support migrant enterprises and their role in economic growth and job creation. In addition, increasing awareness of the positive role that migrants can play as entrepreneurs could contribute to a more balanced public debate on immigration. Taking a cross-country perspective, this publication sheds light on these issues and more, discussing policy options to foster the development and success of migrant businesses. It is a compilation of papers presented at a June 2010 conference organised by the OECD Secretariat, with the financial support of the Swedish and Turkish authorities, and the Dutch-Turkish Businessmen Association (HOTIAD).
    DOI: 10.1787/9789264095830-en
    URL: Volltext
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  • 94
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    Online-Ressource
    Sickness, Disability and Work: Breaking the Barriers: Canada : Opportunities for Collaboration (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264090422
    Sprache: Englisch
    Seiten: Online-Ressource (85 p.) , ill.
    Paralleltitel: Parallelausg. Maladie, invalidité et travail ; Surmonter les obstacles ; Canada ; Des possibilités de collaboration
    Paralleltitel: Parallelausg. Maladie, invalidité et travail : Surmonter les obstacles : Canada : Des possibilités de collaboration
    Schlagwort(e): Employment ; Social Issues/Migration/Health ; Canada
    Kurzfassung: Sickness and disability policy reform has been a priority for OECD countries wanting to improve employment and social outcomes in this domain. The recent recession and corresponding fall in labour demand is expected to hit marginalised workers, including workers with health problems or disability, harder than the broader working-age population. There is a pressing need for policy makers to address the recent “medicalisation” of labour market problems, a phenomenon that appears to underlie much of the difficulties countries find in disability policy making. This report is an assessment of the Canadian situation, albeit through the lens of the federal government and the provinces of Québec, British Columbia and Manitoba. It looks at the current state of play following a decade of various reforms and preceding a period where further revisions are likely.
    DOI: 10.1787/9789264090422-en
    URL: Volltext
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  • 95
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    Online-Ressource
    Vom Wohlergehen der Nationen (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264015548
    Sprache: Deutsch
    Seiten: Online-Ressource (140 p.) , ill.
    Paralleltitel: Parallelausg. The Well-being of Nations; The Role of Human and Social Capital
    Paralleltitel: Parallelausg. Du bien-être des nations ; Le rôle du capital humain et social
    Paralleltitel: Parallelausg. The Well-being of Nations: The Role of Human and Social Capital
    Paralleltitel: Parallelausg. Du bien-être des nations : Le rôle du capital humain et social
    Schlagwort(e): Education ; Employment ; Social Issues/Migration/Health
    Kurzfassung: DIE ROLLE VON HUMAN- UND SOZIALKAPITAL In unserer heutigen, sich rasch wandelnden Welt dürfte der Erfolg von Nationen, Individuen, gesellschaftlichen Gruppen und Gemeinwesen wohl mehr denn je von deren Fähigkeit abhängen, sich dem Wandel anzupassen, Wissen zu erwerben und auszutauschen. Der vorliegende Bericht trägt zur Klärung der Konzepte Human- und Sozialkapital bei und evaluiert deren Einfluss auf Wirtschaftswachstum und Wohlergehen. Der Begriff des Sozialkapitals, der erst seit kurzem in der Wirtschafts- und Sozialwissenschaft existiert, ist bislang noch relativ wenig belegt. Der Bericht stützt sich daher auf eine Reihe empirischer Untersuchungen, die auf potentiell signifikante Beziehungen zwischen Human- und Sozialkapital hindeuten. Den verfügbaren Erkenntnissen zufolge können Human- und Sozialkapital einen entscheidenden Beitrag zu einer ganzen Reihe positiver Ergebnisse leisten, die von höheren Einkommen über stärkeren sozialen Zusammenhalt bis hin zu größerer Lebenszufriedenheit reichen. Auch wenn es keine Belege für systematische „Unterinvestitionen" weder in Human- oder Sozialkapital gibt, werden doch gewisse Bedenken hinsichtlich Verteilung und Qualität beider Kapitalformen geäußert und die Frage untersucht, wie sich diese Aspekte auf das Wohlergehen künftiger Generationen auswirken könnten. Kurzfristig verfügt die staatliche Politik nur über begrenzten Spielraum zur Beeinflussung von Qualität, Niveau und Verteilung des Human- und Sozialkapitals. Langfristig gibt es aber eine Reihe von Bereichen, in denen staatliche, private und ehrenamtliche Akteure zur Verbesserung des Human- und Sozialkapitals beitragen können.
    DOI: 10.1787/9789264015548-de
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  • 96
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    Online-Ressource
    Measuring Sustainable Development : Integrated Economic, Environmental and Social Frameworks (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264020139
    Sprache: Englisch
    Seiten: Online-Ressource (428 p.)
    Schlagwort(e): Environment ; Social Issues/Migration/Health ; Economics
    Kurzfassung: The papers in this conference proceedings address the various conceptual, measurement and statistical policy issues that arise when applying accounting frameworks to the concept of sustainable development.
    DOI: 10.1787/9789264020139-en
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  • 97
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    Online-Ressource
    Avocados : = Avocats (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264019805
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (208 p.)
    Serie: International Standards for Fruit and Vegetables
    Schlagwort(e): Agriculture and Food
    Kurzfassung: This book provides comments and illustrations to facilitate the common interpretation of the standard in force for grading avocados in international trade under the Scheme for the Application of International Standards for Fruit and Vegetables set up by the OECD in 1962. It is therefore a valuable tool for both the Inspection Authorities and professional bodies responsible for the application of standards or those interested in international trade of avocados.
    DOI: 10.1787/9789264019805-en-fr
    URL: Volltext
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  • 98
    Online-Ressource
    Online-Ressource
    Achieving Ukraine's Agricultural Potential : Stimulating Agricultural Growth and Improving Rural Life (2004)
    Washington, DC : The World Bank
    Details
    ISBN: 9789264055841
    Sprache: Englisch
    Seiten: Online-Ressource (277 p)
    Schlagwort(e): Agriculture and Food ; Ukraine
    Kurzfassung: This study provides a review of the food and agricultural sector in Ukraine. It assesses the current status of the food and agricultural sector with special reference to the agricultural policy regime and the form and level of government support to the sector. The paper reviews the sector’s readiness to compete on open global markets for food and agricultural products. Given the importance and sensitivity of the food and agriculture sector in the country, the report highlights a number of critical issues for the Ukrainian government to address. The report goes beyond the narrower focus of the agricultural policies and reviews the status of current rural physical and social infrastructure and issues of rural poverty. The Executive Summary highlights policy recommendations for Ukrainian policymakers, while the individual chapters provide technical analysis on key policy issues.
    DOI: 10.1787/9789264055841-en
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  • 99
    Online-Ressource
    Online-Ressource
    El sector sin fines de lucro en una economía cambiante (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264103191
    Sprache: Spanisch
    Seiten: Online-Ressource (373 p.) , ill.
    Paralleltitel: Parallelausg. The Non-profit Sector in a Changing Economy
    Paralleltitel: Parallelausg. Le secteur à but non lucratif dans une économie en mutation
    Schlagwort(e): Social Issues/Migration/Health ; Urban, Rural and Regional Development
    Kurzfassung: Las tendencias económicas recientes, que se reflejan en una mayor presión en términos económicos, la reforma del Estado benefactor, el surgimiento de la sociedad civil y la democracia participativa, han destacado la importancia creciente del sector sin fines de lucro en los países de la OCDE. Este sector, a menudo asociado con conceptos como “la economía social”, “el tercer sector”, “el sector de trabajo voluntario”, “el tercer sistema”, “el sector independiente” y, más recientemente, “la iniciativa empresarial social”, se ha enfrentado a una serie de retos cruciales. Entre ellos se encuentra el impulso para introducir criterios administrativos rigurosos, mientras que a la vez se mantiene la dimensión social única del sector y se fomenta la innovación social. Esta publicación ofrece una evaluación integral y transformadora de las nuevas tendencias en el ámbito de los estudios sobre el sector sin fines de lucro. Contiene contribuciones de expertos y académicos líderes en esta disciplina, y analiza los acontecimientos más significativos registrados en este sector en los países de la Unión Europea, Estados Unidos, Canadá, México y Australia. Asimismo, presenta un análisis comparativo y detallado de las herramientas y métodos empleados para financiar, supervisar y evaluar este sector de actividad económica y social. Este libro es una lectura fundamental para los diseñadores de políticas, practicantes en el sector y académicos interesados en conocer los más recientes acontecimientos teóricos y empíricos registrados en este sector en continua expansión.
    DOI: 10.1787/9789264103191-es
    URL: Volltext
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  • 100
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    Online-Ressource
    Governance im 21. Jahrhundert (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264589360
    Sprache: Deutsch
    Seiten: Online-Ressource (264 p.)
    Paralleltitel: Parallelausg. Governance in the 21st Century
    Paralleltitel: Parallelausg. La gouvernance au XXIe siècle
    Paralleltitel: Parallelausg. Governance in the 21st Century (Korean version)
    Schlagwort(e): Governance ; Social Issues/Migration/Health
    Kurzfassung: Mit dem Beginn des 21. Jahrhunderts stehen weitere dramatische Umwälzungen in Wirtschaft und Gesellschaft an der Tagesordnung. Das zunehmende Zusammenwachsen internationaler Märkte, die Einführung grundlegend neuer Technologien sowie eine sich verstärkende Wissensintensität menschlicher Tätigkeit deuten auf eine außerordentlich komplexe Welt von morgen. Aber wer soll diese Entwicklungen steuern? Und in welche Bahnen sollen sie gelenkt werden? Welche organisatorischen und institutionellen Voraussetzungen und welche Entscheidungsstrukturen und -prozesse werden auf lokaler, nationaler und globaler Ebene benötigt, um diesen Herausforderungen begegnen zu können?Diese Veröffentlichung untersucht die Chancen und Risiken wirtschaftlicher, gesellschaftlicher und technologischer Natur, denen sich die Entscheidungsträger in den kommenden Jahren zu stellen haben werden, und erforscht die Grundlagen, die es der Gesellschaft erlauben, die Zukunft flexibler und mit der Teilnahme aller gesellschaftlichen Kräfte zu gestalten.
    DOI: 10.1787/9789264589360-de
    URL: Volltext
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