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  • Organisation for Economic Co-operation and Development  (139)
  • Paris : OECD Publishing  (139)
  • Washington, D.C : The World Bank
  • Agriculture and Food  (74)
  • Taxation  (65)
Datasource
Material
Language
Years
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Improving Agricultural Knowledge and Innovation Systems : OECD Conference Proceedings (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264167445
    Language: English
    Pages: Online-Ressource (372 p.) , ill.
    Parallel Title: Erscheint auch als Improving agricultural knowledge and innovation systems
    Keywords: Agriculture and Food ; Science and Technology ; Konferenzschrift 2011 ; Wissensbasiertes System ; Innovation ; Landwirtschaft
    Abstract: 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
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Dealing Effectively with the Challenges of Transfer Pricing (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264169463
    Language: English
    Pages: Online-Ressource (106 p.)
    Parallel Title: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Keywords: Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Abstract: 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
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Asparagus : = Asperges (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264116351
    Language: Multiple languages
    Pages: Online-Ressource (82 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the 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
    URL: lizenzpflichtig
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  • 4
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 5
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 6
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: 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
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 7
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 8
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 9
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 10
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
    URL: Volltext
    URL: lizenzpflichtig
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  • 11
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
    URL: lizenzpflichtig
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  • 12
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 13
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 14
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 15
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 16
    Online Resource
    Online Resource
    Inshell Hazelnuts and Hazelnut Kernels : = Noisettes en coques et noisettes décortiquées (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264166721
    Language: Multiple languages
    Pages: Online-Ressource (128 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the 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
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  • 17
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 18
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 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
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  • 19
    Online Resource
    Online Resource
    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
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 20
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    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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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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  • 21
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    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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade ; Ukraine
    Abstract: 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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  • 22
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    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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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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  • 23
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    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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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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  • 24
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    Online Resource
    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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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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  • 25
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    Private remedies (2011)
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    Details
    ISSN: 1609-7521
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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
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  • 26
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    Peaches and Nectarines : = Pêches et nectarines (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264084926
    Language: Multiple languages
    Pages: Online-Ressource (80 p.) , ill.
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: 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
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  • 27
    Online Resource
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    Citrus Fruits : = Agrumes (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264083745
    Language: Multiple languages
    Pages: Online-Ressource (166 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: 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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  • 28
    Online Resource
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    Apricots : = Abricots (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264084902
    Language: Multiple languages
    Pages: Online-Ressource (60 p.) , ill.
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the 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
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  • 29
    Online Resource
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    Bioheat, Biopower and Biogas : Developments and Implications for Agriculture (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085862
    Language: English
    Pages: Online-Ressource (57 p)
    Keywords: Agriculture and Food
    Abstract: 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
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  • 30
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    Addressing Tax Risks Involving Bank Losses (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088689
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Addressing tax risks involving bank losses
    RVK:
    QL 400
    Keywords: Bank ; Unternehmensbesteuerung ; Verlust ; OECD-Staaten ; Taxation ; Finanzkrise ; Bank ; Verlustrealisation ; Steuerwirkung
    Abstract: 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
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  • 31
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    Tax Policy Reform and Economic Growth (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091085
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.20
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Tax policy reform and economic growth
    RVK:
    QL 400
    Keywords: Steuerpolitik ; Steuerreform ; Wirtschaftswachstum ; OECD-Staaten ; Taxation ; Steuer ; Steuerpolitik ; Wirtschaftswachstum
    Abstract: 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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  • 32
    Online Resource
    Online Resource
    Advancing the Aquaculture Agenda : Workshop Proceedings (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088726
    Language: English
    Pages: Online-Ressource (428 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Advancing the aquaculture agenda
    Keywords: Aquakultur ; OECD-Staaten ; Agriculture and Food ; Environment ; Aquakultur ; Nachhaltigkeit ; Fischereipolitik
    Abstract: 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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  • 33
    Online Resource
    Online Resource
    Safety Assessment of Transgenic Organisms, Volume 4 : OECD Consensus Documents (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264096158
    Language: English
    Pages: Online-Ressource (336 p.)
    Series Statement: Harmonisation of Regulatory Oversight in Biotechnology
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Safety assessment of transgenic organisms ; Vol. 4
    RVK:
    WG 3450
    Keywords: Agriculture and Food ; Environment ; Science and Technology ; Transgene Pflanzen ; Umweltgefährdung ; Risikoanalyse
    Abstract: 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
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  • 34
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 35
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: India 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095533
    Language: English
    Pages: Online-Ressource (90 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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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  • 36
    Online Resource
    Online Resource
    Taxation, Innovation and the Environment (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264087637
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Parallel Title: Erscheint auch als Taxation, innovation and the environment
    RVK:
    QT 200
    Keywords: Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Abstract: 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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  • 37
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    Online Resource
    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
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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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  • 38
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: 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
    Parallel Title: 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
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 39
    Online Resource
    Online Resource
    Choosing a Broad Base - Low Rate Approach to Taxation (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091320
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.19
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    QL 400
    Keywords: Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Abstract: 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
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  • 40
    Online Resource
    Online Resource
    Safety Assessment of Transgenic Organisms, Volume 3 : OECD Consensus Documents (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095434
    Language: English
    Pages: Online-Ressource (324 p.)
    Series Statement: Harmonisation of Regulatory Oversight in Biotechnology
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Safety assessment of transgenic organisms ; Vol. 3
    RVK:
    WG 3450
    Keywords: Agriculture and Food ; Environment ; Science and Technology ; Transgene Pflanzen ; Umweltgefährdung ; Risikoanalyse
    Abstract: 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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  • 41
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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  • 42
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    Agrarpolitik in den OECD-Ländern 2009 : Monitoring und Evaluierung (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264076945
    Language: German
    Pages: Online-Ressource (234 p.)
    Parallel Title: Parallelausg. Agricultural Policies in OECD Countries 2009; Monitoring and Evaluation
    Parallel Title: Parallelausg. Politiques agricoles des pays de l'OCDE 2009 ; Suivi et évaluation
    Parallel Title: Parallelausg. Agricultural Policies in OECD Countries 2009: Monitoring and Evaluation
    Parallel Title: Parallelausg. Politiques agricoles des pays de l'OCDE 2009 : Suivi et évaluation
    Keywords: Agriculture and Food
    Abstract: 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
    URL: Volltext
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  • 43
    Online Resource
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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
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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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  • 44
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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
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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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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
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  • 46
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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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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
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  • 47
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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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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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  • 48
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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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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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  • 49
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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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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
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  • 50
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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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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
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  • 51
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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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade ; Chinese Taipei
    Abstract: 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
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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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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
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  • 53
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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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade ; Peru
    Abstract: 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
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  • 54
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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
    Language: English
    Pages: 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
    Keywords: Governance ; Taxation ; Trade
    Abstract: 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
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    Inshell Hazelnuts : = Noisettes en coque (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264066304
    Language: Multiple languages
    Pages: Online-Ressource (60 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This publication provides comments and illustrations of standards in force regarding the classification, presentation and marking of inshell hazelnuts 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 Inshell Hazelnuts.
    DOI: 10.1787/9789264066304-en-fr
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  • 56
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    Políticas de pesca y acuicultura de Chile : Informe de base (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264077195
    Language: Spanish
    Pages: Online-Ressource (158 p.)
    Parallel Title: Parallelausg. An Appraisal of the Chilean Fisheries Sector
    Keywords: Agriculture and Food ; Chile
    Abstract: Chile es uno de los participantes más importantes del ámbito pesquero internacional. Este informe describe el reto que ha supuesto el complejo proceso de aprendizaje que el sector pesquero y acuícola chileno ha llevado a cabo y la evolución de sus políticas y sistemas de gestión. Pero durante los últimos cincuenta años el gobierno de los sectores industrial, artesanal y acuícola ha seguido diferentes trayectorias de desarrollo de políticas y la gestión actual refleja las presiones concretas a las que cada segmento del sector hace frente. Chile ha tenido que afrontar cuestiones de sobreinversión, severos descensos en los niveles de captura, disputas entre las partes implicadas, disminución del tamaño de las flotas y enfermedades acuícolas, entre otras. Y la evolución de las políticas continúa, con una serie de iniciativas en marcha para responder a los desafíos actuales. El Estado Chileno ha sido una de las principales fuerzas que se encuentran tras estos avances, sirviendo de base para un sector pesquero y acuícola sólido y robusto.
    DOI: 10.1787/9789264077195-es
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    Pears : = Poires (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264068322
    Language: Multiple languages
    Pages: Online-Ressource (108 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This publication provides comments and illustrations of standards in force regarding the classification, presentation and marking of pears 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 pears.
    DOI: 10.1787/9789264068322-en-fr
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  • 58
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    Early and Ware Potatoes : = Pommes de terre de primeur et pommes de terre de conservation (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264068391
    Language: Multiple languages
    Pages: Online-Ressource (74 p.) , ill.
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This publication provides comments and illustrations of standards in force regarding the classification, presentation and marking of potatoes 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 potatoes.
    DOI: 10.1787/9789264068391-en-fr
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  • 59
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    Evaluation of Agricultural Policy Reforms in Japan (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264061545
    Language: English
    Pages: Online-Ressource (123 p)
    Keywords: Agriculture and Food ; Japan
    Abstract: The report looks at the evolution of Japanese agricultural policy over the last several decades, but maintains its analytical focus on policies currently in place. In addition to reporting a wide variety of statistics, much of which were provided by the Ministry of Agriculture, Forestry and Fisheries (MAFF), use was made of the OECD PSE/CSE database and the OECD Policy Evaluation Model (PEM) for some of the analytical work.
    DOI: 10.1787/9789264061545-en
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  • 60
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    Natural Resources and Pro-Poor Growth : The Economics and Politics (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264060258
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. Ressources naturelles et croissance pro-pauvres ; Enjeux économiques et politiques
    Parallel Title: Parallelausg. Ressources naturelles et croissance pro-pauvres : Enjeux économiques et politiques
    Parallel Title: Erscheint auch als Natural resources and pro-poor growth
    RVK:
    QG 020
    Keywords: Natürliche Ressourcen ; Armut ; Wirtschaftswachstum ; Entwicklungsländer ; Agriculture and Food ; Social Issues/Migration/Health ; Development ; Entwicklungsländer ; Natürliche Ressourcen ; Nachhaltigkeit ; Wirtschaftswachstum
    Abstract: This publication demonstrates that natural resources can contribute to growth, employment, exports and fiscal revenues in low-income countries, where natural capital constitutes a quarter of total wealth. It highlights the importance of policies encouraging the sustainable management of these resources. Moreover, it emphasises the need to address the political challenges of natural-resource management for long-term pro-poor economic growth. Part I provides an overview of the economics and politics of natural resources. It describes the unique features of natural resources and resulting management challenges, the role of sustainable natural resource management in supporting pro-poor growth, and the politics and governance of natural resources. It then offers recommendations for policy makers on how to support the approaches advocated in the paper. Part II examines these issues with respect to seven specific natural-resource sectors: fisheries, forests, wildlife and ecotourism, soil productivity, water security, minerals and renewable energy.
    DOI: 10.1787/9789264060258-en
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    Turning African Agriculture into a Business : A Reader (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264075887
    Language: English
    Pages: Online-Ressource (63 p)
    Parallel Title: Parallelausg. Nouvelles approches de l'agriculture africaine ; Quelques jalons
    Parallel Title: Parallelausg. Nouvelles approches de l'agriculture africaine : Quelques jalons
    Keywords: Agriculture and Food ; Development
    Abstract: African agriculture is a sleeping giant. Agribusiness remains in its infancy in most sub-Saharan African countries. Many of them now pay higher prices for imported food products and struggle to keep inflationary pressures under control. Given the strong long-term prospect for world food prices, increasing the productivity of food crops becomes a top priority. It requires sizeable investments in irrigation, storage, transport infrastructure and logistics, as well as better access to markets for inputs (fertilizers, seeds, planting materials and credit). While successful contract-farming schemes exist for export crops, they remain rare for food crops. Greater involvement of the private sector in designing and implementing such food-crop commercialisation programmes could develop viable local food industries. Existing international financing facilities such as the Enhanced Private Sector Assistance (EPSA) for Africa should get full use. Whether Africa can unleash the potential of commercial agriculture in the coming decades also depends in no small part on the continuous and effective support of the international development community. The findings summarised in this volume can serve as building blocks for further international discussions on fostering agro-based private-sector development and lifting smallholders out of poverty.
    DOI: 10.1787/9789264075887-en
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    OECD Bribery Awareness Handbook for Tax Examiners 2009 (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264081857
    Language: English
    Pages: Online-Ressource (42 p.)
    Keywords: Taxation
    Abstract: The aim of the present Bribery Awareness Handbook for Tax Examiners is to assist countries in making their tax examiners aware of the various bribery techniques used as well as giving them the tools to detect and identify bribes of foreign public officials and bribes to public officials in the domestic context. Countries may wish to use this Handbook and provide it to their tax officials in the context of their training programmes. Countries may also wish to use it to design their own Handbook that could enable them to incorporate their specific circumstances. For that purpose the Handbook identifies where countryspecific information can be added. The Handbook may also be used as a checklist during tax examinations.
    DOI: 10.1787/9789264081857-en
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    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264081093
    Language: English
    Pages: Online-Ressource (48 p.)
    Keywords: Taxation
    Abstract: The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. While the handbook does not detail criminal investigation methods, it does describe the nature and context of money laundering activities so that tax examiners and auditors can better understand how their contribution can assist criminal investigators in countering money laundering. Tax administrations can adapt the handbook to suit their particular circumstances and to take into account the varying roles that tax administrations have in relation to reporting unusual or suspicious transactions, receiving suspicious transaction reports and investigating money laundering offences. To aid this adaptation key areas of the handbook have been highlighted for “Country Specific Insertions”. While the aim of this handbook is to raise the awareness of tax examiners and tax auditors about the possible implications of transactions or activities related to money laundering and tax crimes, the handbook is not meant to replace domestic policies and procedures.
    DOI: 10.1787/9789264081093-en
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    The Convention on Mutual Administrative Assistance in Tax Matters : Twentieth Anniversary Edition (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264041042
    Language: English
    Pages: Online-Ressource (132 p.)
    Edition: Twentieth Anniversary Edition
    Parallel Title: Parallelausg. La Convention concernant l'assistance administrative mutuelle en matière fiscale ; Édition du XXe anniversaire
    Parallel Title: Parallelausg. La Convention concernant l'assistance administrative mutuelle en matière fiscale : Édition du XXe anniversaire
    Parallel Title: Erscheint auch als The convention on mutual administrative assistance in tax matters
    Keywords: Taxation ; Internationale Amtshilfe ; Steuersache
    Abstract: This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered into force in 1995, and interest is growing, with almost half of the countries that have signed the Convention doing so in the last five years. This reflects the growing importance of exchange of information and other forms of co-operation between tax administrations in an increasingly borderless business and financial world. ThisTwentieth Anniversary edition includes the text of the convention as well as commentaries.
    DOI: 10.1787/9789264041042-en
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  • 65
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    Kiwifruit : = Kiwis (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264044272
    Language: Multiple languages
    Pages: Online-Ressource (112 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: Published within the framework of the OECD Scheme for the Application of International Standards for Fruit and Vegetables, this binder presents comments and illustrations to facilitate the interpretation of standards in force and is a valuable tool for both the inspection authorities and professional bodies responsible for the application of standards or interested in the international trade in this product.
    DOI: 10.1787/9789264044272-en-fr
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  • 66
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    Agricultural Progress in Cameroon, Ghana and Mali : Why it Happened and How to Sustain it (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264039483
    Language: English
    Pages: Online-Ressource (63 p)
    Parallel Title: Parallelausg. Progrès agricole au Cameroun, au Ghana et au Mali ; Comprendre les causes et maintenir la dynamique
    Parallel Title: Parallelausg. Progrès agricole au Cameroun, au Ghana et au Mali : Comprendre les causes et maintenir la dynamique
    Keywords: Agriculture and Food ; Development ; Cameroon ; Ghana ; Mali
    Abstract: This booklet synthesizes findings from analysis of agricultural policy and performance in three African countries: Cameroon, Ghana and Mali. Case studies of each of these countries were undertaken as part of the Support for African Agriculture Project (SAAP), a project largely financed by the French Ministries of Foreign Affairs and Agriculture and the International Fund for Agricultural Development (IFAD). The purpose was to identify constraints to agricultural growth and poverty reduction that might be eased through better policy, both domestically and internationally. Analysis of agricultural performance focused on trends in output, factor use, and productivity. Analysis of agricultural policy featured measurement of domestic and international price distortions as well as the evolution of aid-financed public expenditures on agriculture.
    DOI: 10.1787/9789264039483-en
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    Cucumbers : = Concombres (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264045262
    Language: Multiple languages
    Pages: Online-Ressource (82 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This set of standards is published within the framework of the activities of the Scheme for the Application of International Standards for Fruit and Vegetables set up by OECD in 1962. It comprises comments and illustrations to facilitate the common interpretation of standards in force and is therefore a valuable tool for both the Inspection Authorities and professional bodies responsible for the application of standards or interested in the international trade in these products.
    DOI: 10.1787/9789264045262-en-fr
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  • 68
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    OECD Review of Agricultural Policies: Chile 2008 (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264042247
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Series Statement: OECD Review of Agricultural Policies
    Parallel Title: Parallelausg. Examen OCDE de Políticas Agrícolas; Chile 2008
    Parallel Title: Parallelausg. Examen OCDE de Políticas Agrícolas: Chile 2008
    Parallel Title: Erscheint auch als Brooks, Jonathan Chile
    Keywords: Chile ; Agrarpolitik ; Agriculture and Food ; Chile
    Abstract: This Review measures the level and composition of support provided to Chilean agriculture, and evaluates the effectiveness of current measures in attaining their objectives. The study finds that Chile provides much lower support and protection to its agricultural sector than most OECD countries, even though government expenditures on the sector have trebled in real terms over the past ten years. About half of that spending is on public goods such as infrastructure and irrigation, while the other half consists mostly of measures that seek to make Chile’s poorer farmers more competitive. This report suggests ways in which the effectiveness of these policies might be enhanced, including by systematic evaluation of policy performance, by closer co-ordination across government agencies, and by framing policies for smallholders and salaried farm workers in an economy-wide context, so that agricultural policies can focus on potentially competitive farmers and be effectively distinguished from other development and social policies.
    DOI: 10.1787/9789264042247-en
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  • 69
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    Multilingual Dictionary of Fish and Fish Products : Fifth Edition = Dictionnaire multilingue des poissons et produits de la pêche : 5e Edition (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264056473 , 9789264075917
    Language: Multiple languages
    Pages: Online-Ressource (360 p.) , ill.
    Edition: Fifth Edition
    Keywords: Agriculture and Food
    Abstract: The Multilingual Dictionary of Fish and Fish Products is a world standard guide to the names of fish and fish products traded internationally. This fifth edition comprises 1187 items, with descriptions in English and French and the equivalents for the main headings in 18 other languages: Danish, Dutch, Finnish, German, Greek, Icelandic, Italian, Japanese, Korean, Norwegian, Polish, Portuguese, Russian, Serbian, Croatian, Spanish, Swedish and Turkish. Indexes are provided for each language, including an index of scientific names for species of fish, shellfish, etc.
    DOI: 10.1787/9789264056473-en-fr
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  • 70
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    OECD Rural Policy Reviews: Germany 2007 (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264013933
    Language: English
    Pages: Online-Ressource (196 p.) , ill.
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Parallelausg. OECD-Prüfbericht zur Politik für ländliche Räume; Deutschland
    Parallel Title: Parallelausg. OECD-Prüfbericht zur Politik für ländliche Räume: Deutschland
    Parallel Title: Erscheint auch als Germany
    Keywords: Deutschland ; Ländlicher Raum ; Entwicklungsplanung ; Agriculture and Food ; Governance ; Urban, Rural and Regional Development ; Germany
    Abstract: This review discusses the challenges and opportunities of German rural areas. Significant differences between East and West persist and many of these have clear rural dimensions. Factors such as CAP reforms, ageing of the German population and migration trends will also have important rural implications. Many of these issues involve more than rural policy, but rural policy has a place in resolving all of the key issues. However, for rural policy to be an effective part of the policy process it will have to evolve beyond the existing limits in Germany. This review states that Germany's current approach to rural development and rural policy is mainly sectoral and thus does not fully capture the diversity of rural regions.
    DOI: 10.1787/9789264013933-en
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    GBV
    KOBV
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    Effective Targeting of Agricultural Policies : Best Practices for Policy Design and Implementation (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264038288
    Language: English
    Pages: Online-Ressource (82 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Ciblage efficace des politiques agricoles ; Bonnes pratiques pour le développement et la mise en œuvre de politiques
    Parallel Title: Parallelausg. Ciblage efficace des politiques agricoles : Bonnes pratiques pour le développement et la mise en œuvre de politiques
    RVK:
    QS 700
    Keywords: Agriculture and state OECD countries ; Agriculture and Food ; Agrarpolitik ; Zielbildung ; Einkommenspolitik ; Ländliche Entwicklung ; Umweltpolitik
    Abstract: Agricultural policies are dominated by broad measures such as market price support and general payments to all land, animals or farmers. As a result, it is often difficult to associate a particular policy with any specific objective. Recognising the challenge facing policy makers who wish to design more precisely targeted policies, this study defines the operational characteristics of targeted policies and illustrates best practice with concrete examples. The relationship between target variables and objectives is explored and practical ways to define targets or actions are also examined.
    DOI: 10.1787/9789264038288-en
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    OECD-Prüfbericht zur Politik für ländliche Räume : Deutschland (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264017764
    Language: German
    Pages: Online-Ressource (188 p.) , ill.
    Parallel Title: Parallelausg. OECD Rural Policy Reviews; Germany 2007
    Parallel Title: Parallelausg. OECD Rural Policy Reviews: Germany 2007
    Keywords: Agriculture and Food ; Governance ; Urban, Rural and Regional Development ; Germany
    Abstract: Dieser Prüfbericht befasst sich mit den Herausforderungen und Chancen ländlicher Räume in Deutschland. Nach wie vor besteht ein erhebliches Ost-West-Gefälle, und dieses hat eindeutig auch ländliche Dimensionen. Auch Faktoren wie GAP-Reformen, Bevölkerungsalterung und Migration werden wichtige Auswirkungen auf ländliche Räume haben. Dieser Bericht konstatiert, dass Deutschlands derzeitiger Ansatz im Bereich der ländlichen Entwicklung und der Politik für ländliche Räume in erster Linie sektorbezogen ist und daher weder der Vielfalt der ländlichen Regionen voll gerecht wird noch die Entwicklung von Programmen fördert, die auf die Bedürfnisse der jeweiligen Orte zugeschnitten sind.
    DOI: 10.1787/9789264017764-de
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  • 73
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    Agricultural Policy and Trade Reform : The Impact on World Commodity Markets (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264027886
    Language: English
    Pages: Online-Ressource (97 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Réforme des politiques et des échanges agricoles ; Incidences sur les marchés mondiaux des produits de base
    Parallel Title: Parallelausg. Réforme des politiques et des échanges agricoles : Incidences sur les marchés mondiaux des produits de base
    Parallel Title: Erscheint auch als Liapis, Peter S. Agricultural policy and trade reform
    RVK:
    QS 200
    Keywords: Agrarpolitik ; Internationale Handelspolitik ; Verteilungswirkung ; Welt ; Agriculture and state ; Commercial policy ; Agriculture and Food ; Trade ; Industriestaaten ; Entwicklungsländer ; Agraraußenhandelspolitik ; Protektionismus ; Liberalisierung ; Agrarweltmarkt ; Preisänderung
    Abstract: The governments of most developed, and many developing, countries impose border measures—tariffs, tariff rate quotas and export subsidies—to boost the domestic market prices of agricultural commodities. In some OECD countries, governments also provide financial support to their agricultural sector through other means, such as direct budgetary payments, production quotas and marketing-loan programs. These interventions typically distort the allocation of resources, leading to sub-optimal production and consumption decisions. Widespread agricultural policy reform would undoubtedly improve the global allocation of resources. But, due to differential protection levels and policy instruments across commodities and among countries, reform can also produce a complex pattern of adjustments, some of which may appear to be counter-intuitive. Using a partial-equilibrium agricultural commodity model with rich policy detail, this study examines the market impacts of agricultural policy reform annually over a 10-year horizon. The study finds that the biggest impacts of agricultural policy reform would be on world dairy markets. Including the effect of non-agricultural liberalisation from a general-equilibrium model does not meaningfully alter results, suggesting that sectoral analysis in many cases is sufficient. Also in this series: Agricultural Policy and Trade Reform: Potential Effects at Global, National and Household Levels
    DOI: 10.1787/9789264027886-en
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    Promoting Pro-Poor Growth : Policy Guidance for Donors (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264024786
    Language: English
    Pages: Online-Ressource (319 p.)
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. Vers une croissance pro-pauvres ; Orientations à l'intention des donneurs
    Parallel Title: Parallelausg. Vers une croissance pro-pauvres : Orientations à l'intention des donneurs
    Parallel Title: Erscheint auch als Promoting pro-poor growth
    RVK:
    QG 020
    Keywords: Armut ; Entwicklungshilfe ; Entwicklungspolitik ; Wirtschaftswachstum ; Privatwirtschaft ; Landwirtschaft ; Infrastruktur ; Entwicklungsländer ; Agriculture and Food ; Social Issues/Migration/Health ; Development ; Entwicklungsländer ; Entwicklungshilfe ; Entwicklungspolitik ; Wirtschaftswachstum
    Abstract: For aid donors, the pro-poor growth agenda is not business as usual and more of the same will not be sufficient. Focusing on pro-poor growth and income poverty, Promoting Pro-Poor Growth: Policy Guidance for Donors identifies binding constraints and offers policies and strategies to address them. Policy recommendations aim to help change donor behaviour and pave the way for more effective development co-operation in these areas. This compendium pays special attention to the role of private sector development, agriculture and infrastructure in pro-poor growth – areas that were neglected by many donors during the 1990s but are currently receiving renewed attention in the international development agenda. It also presents a methodology for conducting ex-ante poverty impact assessment, a valuable tool for those whose aim is to maximise the poverty reducing impacts of development interventions.
    DOI: 10.1787/9789264024786-en
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    Política Agropecuaria y Pesquera en México : Logros Recientes, Continuación de las Reformas (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264030275
    Language: Spanish
    Pages: Online-Ressource (360 p.)
    Parallel Title: Parallelausg. Agricultural and Fisheries Policies in Mexico; Recent Achievements, Continuing the Reform Agenda
    Parallel Title: Parallelausg. Agricultural and Fisheries Policies in Mexico: Recent Achievements, Continuing the Reform Agenda
    Keywords: Agriculture and Food ; Mexico
    Abstract: Este reporte analiza los efectos de las ambiciosas reformas en México a las políticas de agrícultura y pesca desde 1990, y realiza recomendaciones para futuras reformas. La evaluación se basa en los criterios para las políticas más apropiadas de agrícultura y pesca adoptadas por los países de la OCDE. Tales criterios, de ser implementados, apoyarían sectores de la economía que contribuyen a la economía, respetarían los recursos naturales y utilizarían insumos de manera eficiente sin recurrir a subsidios distorsionantes.
    DOI: 10.1787/9789264030275-es
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  • 76
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    Improving Access to Bank Information for Tax Purposes : The 2007 Progress Report (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264014268
    Language: English
    Pages: Online-Ressource (30 p.)
    Parallel Title: Parallelausg. Ameliorer l'accès aux renseignements bancaires à des fins fiscales ; Rapport d'étape 2007
    Parallel Title: Parallelausg. Ameliorer l'accès aux renseignements bancaires à des fins fiscales : Rapport d'étape 2007
    Keywords: Taxation
    DOI: 10.1787/9789264014268-en
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  • 77
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    Table Grapes : = Raisins de table (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264031302
    Language: Multiple languages
    Pages: Online-Ressource (100 p)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This publication presents illustrations and commentary designed to facilitate the common interpretation of standards in force regarding the quality, sizing, tolerances, presentation, and marking of table grapes by inspection authorities and professional bodies responsible for the application of standards relative to trade in this product.
    DOI: 10.1787/9789264031302-en-fr
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  • 78
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    Strawberries : = Fraises (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264013230
    Language: Multiple languages
    Pages: Online-Ressource (113 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This book provides comments and illustrations to facilitate the common interpretation of the standard in force for grading strawberries 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 strawberries.
    DOI: 10.1787/9789264013230-en-fr
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  • 79
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    Melons : = Melons (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264022553
    Language: Multiple languages
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This book provides comments and illustrations to facilitate the common interpretation of the standard in force for grading melons 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 melons.
    DOI: 10.1787/9789264022553-en-fr
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  • 80
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    Using Market Mechanisms to Manage Fisheries : Smoothing the Path (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264036581
    Language: English
    Pages: Online-Ressource (324 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les mécanismes du marché au service de la pêche ; Comment faciliter leur utilisation
    Parallel Title: Parallelausg. Les mécanismes du marché au service de la pêche
    Parallel Title: Erscheint auch als Using market mechanisms to manage fisheries
    RVK:
    QT 500
    Keywords: Fischereipolitik ; OECD-Staaten ; Island ; Japan ; Südkorea ; Norwegen ; Spanien ; Großbritannien ; USA ; Fisheries ; Fishery management ; Agriculture and Food ; Fischerei ; Management ; Marktmechanismus
    Abstract: In demystifying the concept of market-like instruments, this study explains how to make better use of market-like instruments in fisheries management by identifying practical steps that can be taken to further their use. The findings of the study are based on a survey of the use of market-like instruments in OECD fisheries in which the key characteristics of these instruments in different countries are identified. It finds that market-like instruments have generally improved the economic efficiency of the sector, and have helped to ensure the sustainability of fish stocks.
    DOI: 10.1787/9789264036581-en
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  • 81
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    Safety Assessment of Transgenic Organisms, Volume 2 : OECD Consensus Documents (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264095403
    Language: English
    Pages: Online-Ressource (360 p.)
    Series Statement: Harmonisation of Regulatory Oversight in Biotechnology
    Parallel Title: Druckausg.
    RVK:
    WG 3450
    Keywords: Agriculture and Food ; Environment ; Science and Technology ; Transgene Pflanzen ; Umweltgefährdung ; Risikoanalyse
    Abstract: These 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. This is intended to encourage information sharing and prevent duplication of effort among countries. This book offers ready access to those consensus documents which have been published thus far. As such, it should be of value to applicants for commercial uses of transgenic crops, regulators 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: 10.1787/9789264095403-en
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    Fishing for Coherence : Proceedings of the Workshop on Policy Coherence for Development in Fisheries (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264025301
    Language: English
    Pages: Online-Ressource (253 p.)
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Fishing for coherence
    RVK:
    QG 020
    RVK:
    QT 500
    Keywords: Fischerei ; OECD-Staaten ; Agriculture and Food ; Development ; Konferenzschrift ; OECD ; Fischerei ; Fischereipolitik
    Abstract: Some 500 million USD are spent annually on fisheries development projects. But fisheries access agreements and trade policies are sometimes applied in ways that dampen developing countries' ability to benefit fully from their rich marine resources. Also, many development projects do not pay sufficient regard to the sustainability issues that are a key for the future of the fishing sector. This publication, a compilation of papers from the Workshop on Policy Coherence for Development in Fisheries, addresses these issues.
    DOI: 10.1787/9789264025301-en
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  • 83
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    Cultivated Mushrooms : = Champignons de couche (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264013261
    Language: Multiple languages
    Pages: Online-Ressource (24 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This book provides comments and illustrations to facilitate the common interpretation of the standard in force for grading cultivated mushrooms in international trade under the Scheme for the Application of International Standards for Fruit and Vegetables set up by the OECD in 1962. It therefore is a valuable tool for both the Inspection Authorities and professional bodies responsible for the application of standards or those interested in international trade of cultivated mushrooms.
    DOI: 10.1787/9789264013261-en-fr
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  • 84
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    Agricultural and Fisheries Policies in Mexico : Recent Achievements, Continuing the Reform Agenda (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264030251
    Language: English
    Pages: Online-Ressource (328 p.)
    Parallel Title: Parallelausg. Política Agropecuaria y Pesquera en México ; Logros Recientes, Continuación de las Reformas
    Parallel Title: Parallelausg. Política Agropecuaria y Pesquera en México : Logros Recientes, Continuación de las Reformas
    Parallel Title: Erscheint auch als Agricultural and fisheries policies in Mexico
    RVK:
    QG 630
    RVK:
    QS 700
    Keywords: Agrarpolitik ; Fischereipolitik ; Mexiko ; Agriculture and Food ; Mexico ; Mexiko ; Agrarpolitik ; Fischereipolitik
    Abstract: This report analyses the effects of Mexico’s ambitious reforms to agricultural and fisheries policies since 1990 and makes recommendations for further reforms. The evaluation is based on criteria for good agricultural and fisheries policy as agreed to by OECD countries. Such criteria, if implemented, would support economically healthy sectors that contribute to the wider economy, respect natural resources and use inputs effectively without resorting to distorting subsidies.
    DOI: 10.1787/9789264030251-en
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  • 85
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    The Taxation of Employee Stock Options (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264012493
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.11
    Parallel Title: Parallelausg. La taxation des options de souscription ou d'achat d'actions destinées aux salariés
    Parallel Title: Erscheint auch als The taxation of employee stock options
    DDC: 332.632283
    RVK:
    QL 840
    RVK:
    QK 650
    Keywords: Besteuerungsprinzip ; OECD-Staaten ; Aktienoption ; Employment ; Taxation ; OECD ; Arbeitnehmer ; Steuer ; Kapitalbeteiligung ; Steuersystem ; Aktienoptionsplan
    Abstract: Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention, and the resulting changes to the Model's Commentary are fully explained. Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement.
    DOI: 10.1787/9789264012493-en
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  • 86
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    Beans : = Haricots (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264013285
    Language: Multiple languages
    Pages: Online-Ressource (69 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This book provides comments and illustrations to facilitate the common interpretation of the standard in force for grading beans 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 beans.
    DOI: 10.1787/9789264013285-en-fr
    URL: Volltext
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  • 87
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    OECD Bribery Awareness Handbook for Tax Examiners (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264018099
    Language: English
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Manuel OCDE de sensibilisation à la corruption à l'intention des contrôleurs d'impôts
    Keywords: Taxation
    Abstract: The OECD has designed a handbook to provide tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes.
    DOI: 10.1787/9789264018099-en
    URL: Volltext
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  • 88
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    OECD-FAO Agricultural Outlook: 2006-2015 : Highlights (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264065208
    Language: English
    Pages: Online-Ressource (60 p)
    Parallel Title: Parallelausg. Perspectives agricoles de l'OCDE et de la FAO; 2006-2015 ; Synthèse
    Parallel Title: Parallelausg. Perspectives agricoles de l'OCDE et de la FAO: 2006-2015 : Synthèse
    Keywords: Agriculture and Food ; Industry and Services
    DOI: 10.1787/9789264065208-en
    URL: Volltext
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  • 89
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    The Impact on Yields of Arable Crops of Moving from Price Support to Area Payments : A Study of the 1992 CAP Reform (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-4
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 54 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-4
    Keywords: Agriculture and Food ; Economics
    Abstract: The aim of the study is to measure the impact of the 1992 reform of the Common Agricultural Policy (CAP) on arable crop yields in the European Union (EU), and more specifically to quantify the impact that the introduction of compensatory area payments had on yields. The CAP reform in May 1992 consisted largely in reducing support prices and offsetting the ensuing loss of income with direct payments based on factors of production, i.e. acreage in the case of COP (cereal, oilseed and protein) crops.
    DOI: 10.1787/oecd_papers-v5-art46-en
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  • 90
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    Dynamic Econometric Models of Crop Investment in Manitoba and Production under Risk Aversion and Uncertainty (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-55
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 55 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-55
    Keywords: Agriculture and Food ; Economics ; Canada
    Abstract: Earlier studies in the OECD project on decoupling estimated static models of crop production incorporating risk aversion, following the analytical framework in OECD (2001). In contrast, this paper studies primarily dynamic models of crop investment. The province of Manitoba is selected as an example of Canadian prairie crop production, and investment is defined as current expenditure on machinery and equipment for Manitoba crop production (the data are not crop specific). This is the first econometric study of dynamic crop investment decisions for Canada, and as far as can be ascertained this is the first econometric study for any country of dynamic crop investment under risk aversion. Econometric results are used to simulate impacts of agricultural programmes on crop investment.
    DOI: 10.1787/oecd_papers-v5-art49-en
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  • 91
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    The Impact on Investment and Production of Different Agricultural Policy Instruments : Principal Findings (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-13
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 13 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-13
    Keywords: Agriculture and Food ; Economics
    Abstract: All types of agricultural support measures are likely to have an impact on investment. This is particularly the case of the most coupled forms of support such as market price support. However, the dimension of the investment impacts may differ significantly across policy measures since they have different impacts on the farmer’s decision environment. For instance, they have different impact on effective incentive prices and different income transfer efficiency. Under these circumstances the investment effects can be very different, requiring a specific empirical analysis.
    DOI: 10.1787/oecd_papers-v5-art47-en
    URL: Volltext
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  • 92
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    Decoupling: A Conceptual Overview (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-31
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 31 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-31
    Keywords: Agriculture and Food ; Economics
    Abstract: The purpose of this paper is to explore the notion of decoupling with a view to improving understanding among economists, policy makers and agricultural trade negotiators, all of whom use the term in their deliberations but often with quite different meanings. The approach taken is conceptual or theoretical - designed to improve understanding of the different ways in which agricultural policies affect production and trade.
    DOI: 10.1787/oecd_papers-v5-art37-en
    URL: Volltext
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  • 93
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    The Impact of Crop Insurance Subsidies on Land Allocation and Production in Spain (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-33
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 33 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-33
    Keywords: Agriculture and Food ; Economics ; Spain
    Abstract: This study aims to establish whether farmers respond to insurance subsidies by either augmenting yields (changing non-land inputs use) or by changing crop patterns, or both. It also aims to provide an evaluation of farmers’ relative risk aversion coefficients.
    DOI: 10.1787/oecd_papers-v5-art43-en
    URL: Volltext
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  • 94
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    Decoupling: Illustrating some Open Questions on the Production Impact of Different Policy Instruments (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-42
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 42 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-42
    Keywords: Agriculture and Food ; Economics
    Abstract: This paper is intended to clarify and facilitate discussion on areas that are an important part of the decoupling debate. This has been done using standard economic techniques and some illustrative examples.
    DOI: 10.1787/oecd_papers-v5-art39-en
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  • 95
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    Risk Related Non-price Effects of the CAP Arable Crop Regime : Results from an FADN Sample (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-33
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 33 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-33
    Keywords: Agriculture and Food ; Economics
    Abstract: This paper seeks to provide an empirical measure of the (absolute and relative) size of the relative price effect, the wealth effect and the insurance effect for a specific policy package: the arable crop regime of the Common Agricultural Policy (CAP) of the European Union (EU).
    DOI: 10.1787/oecd_papers-v5-art42-en
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  • 96
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    Modelling the Impact of Agricultural Policies on Farm Investments under Uncertainty : The Case of the CAP Arable Crop Regime (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-35
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 35 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-35
    Keywords: Agriculture and Food ; Economics
    Abstract: This paper is part of the OECD project on decoupling and follows the analytical framework defined in OECD (2001). The main objective is to estimate the importance of the dynamic investment effects of area payments using farm level data from the Italian FADN survey. It investigates the investment response by crop producers under the assumption that they are risk averse, and there is uncertainty concerning prices. A dynamic econometric model is estimated. Investment is defined as current expenditure on machinery and buildings for crop production. This paper uses the same data as OECD (2002) and makes estimations and simulations in a way that can be compared with the results obtained in that paper.
    DOI: 10.1787/oecd_papers-v5-art48-en
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  • 97
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    Effects of Quantitative Constraints on the Degree of Decoupling of Crop Support Measures (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-41
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 41 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-41
    Keywords: Agriculture and Food ; Economics
    Abstract: This report is divided into four parts. The first gives a brief description of base area and set-aside provisions in the EU’s direct area payments scheme, and examines the extent to which they are binding. The second part analyses the degree of effective decoupling of the scheme. Particular attention is paid to the impact of base area and set-aside constraints on the degree of decoupling. In the context of total decoupling, the third part looks at the impact of the EU system of direct area payments, in particular base area and set-aside provisions, on the variability of world prices. The final part sets out the conclusions. It endeavours, on the basis of the specific findings reported here, to gain broader insight into the impact of quantitative constraints on the degree of decoupling of support measures to agricultural producers.
    DOI: 10.1787/oecd_papers-v5-art41-en
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  • 98
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    Risk Effects of PSE Crop Measures (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-49
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 49 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-49
    Keywords: Agriculture and Food ; Economics
    Abstract: This paper is a first attempt to estimate some of the risk-related effects ofagricultural policies as classified in the Producer Support Estimates (PSEs). This is a relatively new area of research and, therefore, all the results have to be interpreted with caution. Specific conclusions about specific programmes would require more sophisticated empirical testing. The results in this study are first approximations to the relative magnitude of these risk related effects.
    DOI: 10.1787/oecd_papers-v5-art40-en
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  • 99
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    Decoupling: Policy Implications (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 5, no. 11, p. 1-29
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 29 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 11, p. 1-29
    Keywords: Agriculture and Food ; Economics
    Abstract: The conclusions and policy implications presented in this report build on i) the estimates of relative price effects of different kinds of stylised policy measures, first developed using the Policy Evaluation Model PEMl1 (OECD, 2001b), ii) a conceptual framework on decoupling (OECD, 2002a) which drew attention to the potential for risk-related and dynamic effects which theory suggests are likely to occur in addition to the relative price effects, and iii) a series of studies aimed at explaining, analysing and, where possible,quantifying some of the potentially important static, risk and dynamic effects and their implication on the degree of decoupling of different measures. Annexes 1 and 2 give some details of the issues investigated in each of the background studies.
    DOI: 10.1787/oecd_papers-v5-art38-en
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  • 100
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    Agricultural Market Impacts of Future Growth in the Production of Biofuels (2006)
    Paris : OECD Publishing
    In:  OECD papers Vol. 6, no. 1, p. 1-57
    Details
    ISSN: 1681-2328
    Language: English
    Pages: 57 p
    Titel der Quelle: OECD papers
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2001
    Angaben zur Quelle: Vol. 6, no. 1, p. 1-57
    Keywords: Agriculture and Food ; Economics
    Abstract: The principal objective of the present study is to look at the economics of biofuel production and the likely impacts of an expected growth in biofuel-related demand for agricultural products on commodity markets. It describes the economics and policies in biofuel markets by bringing together available information on production technologies, costs and policy measures in major biofuel producing countries. Additionally based on assumptions where data are missing, production costs are calculated for the year 2004 (the base year for the impact analysis below) and compared across countries and production processes as well as with oil-based fuel prices to show the relative competitiveness of biofuel production. Impacts on agricultural markets are analysed using the OECD partial equilibrium model for temperate zone agricultural commodities, Aglink, in connection with the FAO-counterpart, Cosimo, and the OECD World Sugar Model. A number of modifications are made to the models to allow for this type of analysis, as well as to model the impact of changes in crude oil prices on agricultural production costs. Model results of a set of scenarios are compared in order to identify the specific impacts of expected growth in biofuels production as well as those of changes in world crude oil prices.
    DOI: 10.1787/oecd_papers-v6-art1-en
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