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  • OECD  (195)
  • Paris : OECD Publishing  (195)
  • Dordrecht : Springer
  • Graue Literatur
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  • 1
    Sprache: Englisch
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264776869 , 9789264706255 , 9789264479456
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 139 Seiten)
    Serie: OECD development pathways
    Schlagwort(e): Productive Capacities ; Structural Transformation ; Development ; Science and Technology ; Trade ; Industry and Services ; Finance and Investment ; Governance ; Bangladesh ; Graue Literatur
    Kurzfassung: Half a century after independence, Bangladesh has achieved impressive progress. The country has transformed from one of the poorest nations into a global textile manufacturing hub capable of meeting its medical needs almost entirely through domestic pharmaceutical production. The country will graduate from the least developed country (LDC) category in 2026 and aspires to be a high-income nation through industrialisation by 2041. Meeting this challenge requires accelerating economic transformation through diversification and innovation. This Production Transformation Policy Review (PTPR), implemented with the support and collaboration of the European Union (EU), and in partnership with the UN Conference on Trade and Development (UNCTAD), identifies concrete options for supporting Bangladesh's development. It calls for leveraging digitalisation to address persistent fragilities and it advocates for a new pact based on shared responsibilities between the national government, the private sector and international partners to shift to a new development phase and ensure sustainable, smooth and irreversible graduation.
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  • 3
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264725799 , 9789264691575 , 9789264942745
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 233 Seiten) , Illustrationen
    Schlagwort(e): Justiz ; Gerichtsbarkeit ; Performance-Messung ; Lettland ; Finance and Investment ; Governance ; Latvia ; Graue Literatur
    Kurzfassung: Latvia has embarked on an ambitious agenda to tackle the challenges posed by complex types of criminality to public prosecution services, with particular emphasis on economic and financial crimes. This report carries out a benchmark analysis of Latvia’s prosecution practices along with those in ten OECD member countries, international good practices and the experience of globally renowned prosecution experts. It takes stock of the good practices implemented in the prosecution to date, and examines the importance of a broad range of policy aspects that can drive better performance. These include strategic management tools, the use of data and strengthening co-operation across the whole of the justice chain. Finally, it formulates policy recommendations to support Latvia in strengthening the performance of its prosecution services.
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  • 4
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264752627 , 9789264967830 , 9789264693623
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 282 Seiten) , Illustrationen
    Schlagwort(e): Ernährungspolitik ; Agrarpolitik ; Umweltpolitik ; Ernährungssicherung ; Ernährung ; OECD-Staaten ; Agriculture and Food ; Graue Literatur
    Kurzfassung: Food systems around the world face a triple challenge: providing food security and nutrition for a growing global population; supporting livelihoods for those working along the food supply chain; and contributing to environmental sustainability. Better policies hold tremendous promise for making progress in these domains. This report focuses on three questions. What has been the performance of food systems to date, and what role did policies play? How can policy makers design coherent policies across the triple challenge? And how can policy makers deal with frictions related to facts, interests, and values, which often complicate the task of achieving better policies? Better policies will require breaking down silos between agriculture, health, and environmental policies, and overcoming knowledge gaps, resistance from interest groups, and differing values. Robust, inclusive, evidence-based processes are thus essential to making better policies for food systems.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264938687 , 9789264901377 , 9789264957138
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 162 Seiten) , Illustrationen
    Serie: OECD rural studies
    Schlagwort(e): Bergbau ; Bergbaupolitik ; Schweden (Nord) ; Nachhaltigkeit ; Governance ; Urban, Rural and Regional Development ; Sweden ; Graue Literatur
    Kurzfassung: Sweden’s northern region, Upper Norrland, is one of the most important mining regions in Europe and has the potential to become a global leader in environmentally sustainable mining. With the largest land surface and the lowest population density in Sweden, Upper Norrland contains two sub regions, Västerbotten and Norrbotten. Both sub regions host the greatest mineral reserves in the country, containing 9 of the country’s 12 active mines and providing 90% of the iron ore in the European Union. Upper Norrland has the potential to become a global leader in environmentally sustainable mining due to its competitive advantages, including a stable green energy supply, high-quality broadband connection, a pool of large mining companies working closely with universities to reduce the emissions footprint across the mining value chain, and a highly skilled labour force. Yet, the region must overcome a number of bottlenecks to support a sustainable future, including a shrinking workforce, low interaction of local firms with the mining innovation process and an increasing opposition to mining due to socio environmental concerns and land use conflicts. This study identifies how Västerbotten and Norrbotten can build on their competitive advantages and address current and future challenges to support a resilient future through sustainable mining.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264631632 , 9789264514775 , 9789264180512
    Sprache: Englisch
    Seiten: 1 Online-Ressource (120 Seiten) , Illustrationen
    Serie: Getting skills right
    Paralleltitel: Erscheint auch als Career guidance for adults in a changing world of work
    Schlagwort(e): Education ; Employment ; Graue Literatur
    Kurzfassung: Career guidance is a fundamental policy lever to help adults successfully navigate a constantly evolving labour market through advice and information on job and training opportunities. The COVID-19 pandemic has underscored the importance of career guidance services. Many adults have lost their jobs and require assistance navigating their career options in a changing labour market, where firms are likely to accelerate the adoption of digital technologies in the name of pandemic-proofing. But compared to career guidance services for youth, services for adults receive relatively little policy attention, and little is known of how often existing services are used. This report scopes out initiatives in the area of career guidance for adults in OECD countries, drawing lessons on how to strengthen adult career guidance systems in terms of coverage and inclusiveness, provision and service delivery, quality and impact, and governance and funding. The findings of the report build on the information collected through the 2020 Survey of Career Guidance for Adults (SCGA), an online survey of adults’ experience with career guidance.
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  • 7
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264490031 , 9789264535565 , 9789264885837
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 179 Seiten) , Illustrationen
    Schlagwort(e): Inklusives Wachstum ; Erfolgsfaktor ; Südkorea ; Employment ; Social Issues/Migration/Health ; Science and Technology ; Korea, Republic of ; Graue Literatur
    Kurzfassung: In recent years Korea has stepped up efforts to reduce inequalities in recognition that a fairer economic model is also the most sustainable one. In order to support this new policy direction, the OECD has carried out novel analysis of inclusive growth building on its Framework for Policy Action, developed by the OECD to improve the prospects of the groups left behind. The Inclusive Growth Review of Korea applies, for the first time, the Framework at the national level. Using a dashboard of indicators, the Framework presents policy recommendations to sustain and more equitably share the gains of economic growth by investing in people left behind, supporting business dynamism and inclusive labour markets, and building efficient and responsive governments. In addition, the Inclusive Growth Review of Korea finds that digitalisation risks to compound the disparities of Korean labour markets, and calls for renewed efforts to reduce the lack of opportunities for up- and re-skilling of the working-age population (Chapter 2). To improve the business environment, Korea should address the unbalanced growth across sectors and firm size and unequal distribution of productivity gains across population groups (Chapter 3).
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  • 8
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264367609 , 9789264906433 , 9789264697300
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 275 Seiten) , Illustrationen
    Serie: OECD studies on SMEs and entrepreneurship
    Schlagwort(e): KMU ; Digitalisierung ; Organisatorischer Wandel ; OECD-Staaten ; Employment ; Finance and Investment ; Governance ; Science and Technology ; Industry and Services ; Graue Literatur
    Kurzfassung: Despite potentially tremendous benefits, small and medium-sized enterprises (SMEs) lag in the digital transformation. Emerging technologies, as diverse as they are, offer a range of applications for them to improve performance and overcome the size-related limitations they face in doing business. However, SMEs must be better prepared, and stakes are high. SMEs make the most of the industrial fabric in many countries and regions, they create jobs (most jobs sometimes) and are the cement of inclusive and sustainable societies. The SME digital gap has increased inequalities among people, places and firms, and there are concerns that the benefits of the digital transformation could accrue to early adopters, further broadening these inequalities. Enabling SME digitalisation has become a top policy priority in OECD countries and beyond. The report looks at recent trends in SME digital uptake, including in the context of the COVID-19 crisis. It focuses on issues related to digital security, online platforms, blockchain ecosystems, and artificial intelligence. The report identifies opportunities, risks of not going digital, and barriers to adoption. It looks to concrete policy action taken worldwide to speed the SME transformation and raises a series of considerations to advance the SME digital policy agenda.
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  • 9
    ISBN: 9789264942899
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Grönland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greenland ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Greenland.
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  • 10
    ISBN: 9789264868090
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Oman ; OECD-Staaten ; G20-Staaten ; Taxation ; Oman ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Oman.
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  • 11
    ISBN: 9789264465879
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Barbados ; OECD-Staaten ; G20-Staaten ; Taxation ; Barbados ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Barbados.
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  • 12
    ISBN: 9789264357730
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 50 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Doppelbesteuerung ; Konfliktregelung ; Befragung ; Gibraltar ; Taxation ; Gibraltar ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Gibraltar.
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  • 13
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264517752 , 9789264726819 , 9789264706958
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 239 Seiten) , Illustrationen
    Serie: OECD agriculture and food policy reviews
    Schlagwort(e): Agrarpolitik ; Ernährungssicherung ; Norwegen ; Agriculture and Food ; Norway ; Graue Literatur
    Kurzfassung: Norway is performing unevenly across its four agricultural policy objectives. While Norway enjoys a high level of food security and is meeting its aim of maintaining agricultural production across the country, both environmental performance and the efficient creation of value added along the food chain are compromised by support policies linked to production levels. Support to producers relative to gross farm receipts is the highest among OECD countries, with 59% of farmers’ revenues coming from government support. Only 3% of total support to agriculture is dedicated to research and innovation. Moreover, while Norway has strong public research institutions and well-designed tax deductions, the private sector lacks the right policy incentives to innovate. This review proposes a new policy approach, centred around innovations that would enable Norway to achieve its objectives and improve the productivity, sustainability and resilience of its agro-food sector. Specific recommendations include increasing the responsiveness of the sector to markets, giving farmers greater flexibility in making production decisions, placing greater emphasis on agri-environmental outcomes, and increasing the role of the private sector in research and innovation.
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  • 14
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264525931 , 9789264602588 , 9789264393585
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 152 Seiten) , Illustrationen
    Serie: Connecting people with jobs
    Schlagwort(e): Arbeitsmarktpolitik ; Aktivierende Arbeitsmarktpolitik ; Estland ; Employment ; Estonia ; Graue Literatur
    Kurzfassung: This report on Estonia is the seventh country study published in a series of reports looking into how policies connect people with jobs. It discusses the set-up and performance of active labour market policies (ALMPs) in Estonia. In particular, the report analyses the institutional and regulatory framework of ALMP provision in Estonia, assesses the need for ALMPs in the Estonian population and evaluates whether ALMPs reach the people they are targeted to. For that purpose, the report relies on the analysis of a rich set of linked administrative data which allow to identify the labour market obstacles faced by people furthest from the labour market, and identify gaps and overlaps in the ALMPs and related support provided to them.
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  • 15
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264433076 , 9789264374560 , 9789264873148
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 157 Seiten) , Illustrationen
    Schlagwort(e): Rentenfinanzierung ; Geschlechterdiskriminierung ; Rentenpolitik ; OECD-Staaten ; Finance and Investment ; Graue Literatur ; Fallstudie
    Kurzfassung: Labour market inequalities are well-known to be the main drivers of the gender pension gap. This publication focuses on helping governments find solutions for retirement savings arrangements that do not further exacerbate these inequalities. This study first analyses why the gender pension gap exists and sheds light on some of the behavioural and cultural factors that contribute to these inequalities. Country case studies assess how demographics, labour markets and other factors may affect gaps in pension coverage, assets and entitlements. The study then explores how the design of retirement savings plans affects men and women differently. Finally, it provides policy options to improve retirement savings outcomes for women and to help close the gender pension gap.
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  • 16
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264876484 , 9789264371026 , 9789264417663
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 135 Seiten) , Illustrationen
    Schlagwort(e): Wasserpolitik ; Wasserversorgung ; OECD-Staaten ; Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Development ; Graue Literatur
    Kurzfassung: The Toolkit for Water Policies and Governance compiles policies, governance arrangements and related tools that facilitate the design and implementation of water management practices in line with the OECD Council Recommendation on Water. It is designed to inspire and support countries which have either adhered to, are considering adhering to, or aim to converge towards the OECD standard. The Recommendation was unanimously adopted by the OECD Council in December 2016. The adoption marked the outcome of a two-year consultation process with delegates from ministries active in the fields of agriculture, development assistance, environment, public governance, regional development, and regulatory policy, as well as with relevant stakeholders (the business sector, trade unions, environmental organisations) and the OECD Water Governance Initiative. The Recommendation puts forward an international standard with high-level policy guidance on a range of topics relevant for the management of water resources and delivery of water services. The areas covered include managing water quantity, water risks and disasters, improving water quality, ensuring good water governance as well as sustainable finance, investment and pricing for water services. The practices reported in the toolkit have been compiled by the OECD Secretariat, in close consultation with delegates from adhering countries. Regular updates will be made available.
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  • 17
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264429888 , 9789264581708 , 9789264330924
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 195 Seiten) , Illustrationen
    Serie: OECD studies on water
    Schlagwort(e): Wasserpolitik ; Wasserversorgung ; Wasserwirtschaft ; Peru ; Environment ; Peru ; Graue Literatur
    Kurzfassung: While COVID 19 has hit Peru particularly hard, with about 1.4 million cases as of March 2021, the pandemic further emphasised the importance of water and sanitation for health, the environment and the economy. The country is not yet on track to meet the targets of SDG 6 “Clean water and sanitation” by 2030, with 3 million Peruvians (9.2% of the population) lacking access to water services and 8.2 million Peruvians (25.2%) lacking access to sewerage services, and a large urban rural divide. In addition, between 2000 and 2020, floods affected an estimated 4.43 million people, while inadequate management of solid waste and some economic activities are amongst the causes of water pollution, leading to severe public health issues, and social conflicts. In the face of climate change and demographic growth, strengthening water governance in Peru is key for long term water security improvements. The report provides an analysis of water governance in the country and policy recommendations to: strengthen the multi sectoral approach to water; improve the use of economic instruments to protect and sustainably use water resources, its sources and related ecosystem services; and strengthen regulatory conditions to improved access to safe drinking water and sanitation in urban and rural areas.
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  • 18
    ISBN: 9789264667389 , 9789264916081 , 9789264770997
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 194 Seiten) , Illustrationen
    Serie: Green finance and investment
    Schlagwort(e): Infrastrukturinvestition ; Verkehrsinfrastruktur ; Energieinfrastruktur ; Nachhaltige Entwicklung ; Treibhausgas-Emissionen ; EU-Nachbarstaaten ; Armenien ; Aserbaidschan ; Belarus ; Georgien ; Moldawien ; Ukraine ; Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Armenia ; Azerbaijan ; Belarus ; Georgia ; Moldova, Republic of ; Ukraine ; Graue Literatur
    Kurzfassung: This report analyses planned infrastructure projects, decision-making frameworks related to infrastructure development and strategic planning documents in the six countries of the EU Eastern Partnership: Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine. It compares current investment flows with countries' national development objectives to identify misalignments and provides policy-makers with recommendations to improve the integration of climate change and other environmental concerns into infrastructure development decision-making processes. The report presents a comprehensive overview of infrastructure investment, primarily in the transport and energy sectors, throughout the region and identifies the risks and opportunities emerging from current investment patterns.
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  • 19
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264573871 , 9789264595279 , 9789264763906
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 100 Seiten) , Illustrationen
    Serie: Illicit trade
    Schlagwort(e): Produktpiraterie ; Immaterialgüterrechte ; Schweiz ; Governance ; Trade ; Switzerland ; Graue Literatur
    Kurzfassung: The Swiss economy is innovative and knowledge-intensive. Consequently, it relies heavily on intellectual property rights. Swiss industries are also export-oriented and solidly integrated in the global economy. At the same time, the threats of counterfeiting and piracy are growing, and Swiss industries are vulnerable. This report measures the direct economic effects of counterfeiting on Swiss industry and the Swiss government. It estimates the impact of the global trade in fake products that pose as “Swiss made” in terms of lost jobs, forgone profits and lower tax revenues.
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  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264534339
    Sprache: Englisch
    Seiten: 1 Online-Ressource (215 Seiten)
    Serie: OECD Skills Studies
    Paralleltitel: Erscheint auch als Organisation for Economic Co-operation and Development OECD Skills Strategy Tlaxcala (Mexico)
    Schlagwort(e): Bildungspolitik ; Qualifikation ; Weiterbildung ; Erwachsenenbildung ; Tlaxcala (Staat) ; Education ; Social Issues/Migration/Health ; Mexico ; Graue Literatur
    Kurzfassung: Fostering greater participation in adult learning in Tlaxcala, Mexico -- Strengthening the skills of youth in Tlaxcala, Mexico -- Strengthening the governance of the skills system in Tlaxcala, Mexico -- Key insights and recommendations for Tlaxcala, Mexico -- Engagement -- Foreword -- Using people's skills more effectively to raise productivity in Tlaxcala, Mexico -- Acronyms and abbreviations -- Executive summary.
    Kurzfassung: Skills are the key to shaping a better future, and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as globalisation, technological advances and demographic change, compounded by the effects of the COVID-19 pandemic, are reshaping work and society, as well as the types of skills most in demand in the labour market. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries' skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses tailored to each country's specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Tlaxcala (Mexico): Assessment and Recommendations, identifies opportunities and makes recommendations to strengthen the skills of youth, foster greater participation in adult learning, use people's skills more effectively to raise productivity, and strengthen the governance of the skills system in the state of Tlaxcala, Mexico
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  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264584105
    Sprache: Englisch
    Seiten: 1 Online-Ressource (181 Seiten)
    Ausgabe: Electronic reproduction; Available in PDF format
    Serie: OECD Skills Studies
    Paralleltitel: Erscheint auch als OECD skills strategy Kazakhstan
    Schlagwort(e): Bildungspolitik ; Qualifikation ; Weiterbildung ; Erwachsenenbildung ; Kasachstan ; Education ; Employment ; Kazakhstan ; Graue Literatur
    Kurzfassung: Improving the activation of skills of vulnerable populations in Kazakhstan -- Fostering participation in adult learning of all forms in Kazakhstan -- Key insights and recommendations for Kazakhstan -- Strengthening the governance of the skills system in Kazakhstan -- Abbreviations and acronyms -- Building an effective skills information system in Kazakhstan -- Executive summary -- Engagement -- Foreword.
    Kurzfassung: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as globalisation, technological advances and demographic change are reshaping work and society, generating a growing demand for higher levels of skills and new sets of skills.OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system.This report, OECD Skills Strategy Kazakhstan: Assessment and Recommendations, identifies opportunities and makes recommendations to improve the activation of skills of vulnerable populations, foster greater participation in adult learning of all forms, build an effective skills information system, and strengthen the governance of skills policies in Kazakhstan
    Anmerkung: Electronic reproduction; Available in PDF format
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  • 22
    ISBN: 9789264758049
    Sprache: Englisch
    Seiten: 1 Online-Ressource (99 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Rumänien ; Taxation ; Romania ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Romania.
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  • 23
    ISBN: 9789264544147
    Sprache: Englisch
    Seiten: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Neuseeland ; Taxation ; New Zealand ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of New Zealand, which is accompanied by a document addressing the implementation of best practices.
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  • 24
    ISBN: 9789264753440
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Litauen ; Taxation ; Lithuania ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Lithuania.
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  • 25
    ISBN: 9789264748842
    Sprache: Englisch
    Seiten: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Ungarn ; Taxation ; Hungary ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Hungary.
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  • 26
    ISBN: 9789264598973
    Sprache: Englisch
    Seiten: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Mexiko ; Taxation ; Mexico ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Mexico.
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  • 27
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264722309 , 9789264547780 , 9789264746046
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 67 Seiten) , Illustrationen
    Schlagwort(e): Haushaltsplanung ; Öffentlicher Haushalt ; Umweltpolitik ; Umweltstandard ; OECD-Staaten ; Environment ; Finance and Investment ; Governance ; Graue Literatur
    Kurzfassung: Green budget tagging can be a useful tool in an overall approach to green budgeting. This introductory guidance was developed by the OECD under the Paris Collaborative on Green Budgeting in collaboration with institutional partners working under Helsinki Principle 4 of the Coalition of Finance Ministers for Climate Action (IADB, IMF, UNDP, World Bank) and draws lessons from existing country practices. It was informed by a series of round-table events with countries implementing green budget tagging. The document aims to provide high-level guidance in relation to designing, implementing and improving green budget tagging.
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  • 28
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264487208 , 9789264995642 , 9789264356665
    Sprache: Englisch
    Seiten: 1 Online-Ressource (52 Seiten) , Illustrationen
    Serie: Getting skills right
    Paralleltitel: Erscheint auch als Improving the quality of non-formal adult learning
    Schlagwort(e): Erwachsenenbildung ; Qualitätsmanagement ; Erfolgsfaktor ; Europa ; Education ; Employment ; Graue Literatur
    Kurzfassung: The COVID-19 crisis has reiterated the importance of adult learning and career guidance services as many adults have lost their jobs and now require upskilling and reskilling opportunities in order to keep pace with the rapidly evolving world of work. Yet, in order to achieve its positive gains, adult training needs to be of high quality and ensure successful learning experiences for all participants. This report therefore aims at supporting public authorities to enhance quality in the field of non-formal adult learning. It provides an overview of quality assurance systems across Europe, highlighting their implementation features, governance structures and success factors. Based on this analysis, the report develops a Quality Assurance in Adult Learning Decision Tree to support the decision-making process of governments that are planning reforms of their quality assurance systems.
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  • 29
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264461642 , 9789264751477 , 9789264742123
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 146 Seiten) , Illustrationen
    Serie: Getting skills right
    Paralleltitel: Erscheint auch als Creating responsive adult learning opportunities in Japan
    Schlagwort(e): Weiterbildung ; Erwachsenenbildung ; Qualifikation ; Japan ; Education ; Employment ; Japan ; Graue Literatur
    Kurzfassung: The COVID-19 crisis has reiterated the importance of adult learning and career guidance services as many adults have lost their jobs and now require upskilling and reskilling opportunities in order to keep pace with the rapidly evolving world of work. To foster the development of responsive and more widespread adult learning opportunities in Japan, this report analyses several policy options to expand access to training, remove the barriers to training participation, and ensure that the training provided is aligned with Japan’s labour market needs. It also discusses the importance for Japanese workers of receiving guidance and support from their employer to facilitate career progression and the need for externally provided guidance services for workers who want to change jobs. Based on this analysis, this report provides actionable policy recommendations as well as good practice examples from OECD countries.
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  • 30
    ISBN: 9789264610767
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Thailand ; OECD-Staaten ; G20-Staaten ; Taxation ; Thailand ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Thailand.
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  • 31
    ISBN: 9789264979987
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bahrain ; OECD-Staaten ; G20-Staaten ; Taxation ; Bahrain ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Bahrain.
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  • 32
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264675025 , 9789264830783 , 9789264667877
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 214 Seiten) , Illustrationen
    Serie: OECD multi-level governance studies
    Schlagwort(e): Dezentralisierung ; Regionalentwicklung ; Regionalpolitik ; Bulgarien ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Bulgaria ; Graue Literatur
    Kurzfassung: Bulgaria has made solid progress in its territorial governance and socio-economic development. Yet, it has not been able to counteract large and increasing territorial disparities. Doing so will require addressing remaining structural challenges that may be limiting further transformation, government performance and regional resilience. It will also depend on shifting from a centrally-designed approach to regional development policy to one that incorporates subnational input and carefully considers regional specificities. Such a shift, coupled with a revitalised multi-level governance model to strengthen regional and municipal governance, could generate more balanced regional development and inclusive growth in Bulgaria. This multi-level governance study considers the avenues Bulgarian national and subnational authorities could take to ensure more place-based regional development and governance. It emphasises a comprehensive, yet incremental, approach to decentralisation and regionalisation reforms to generate more effective and balanced regional development.
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  • 33
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264946583
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 87 Seiten) , Illustrationen
    Serie: OECD skills studies
    Schlagwort(e): Humankapital ; Qualifikation ; Bildungspolitik ; Wirtschaftswachstum ; Südostasien ; Education ; Employment ; Governance ; Australia ; Brunei Darussalam ; Cambodia ; Germany ; Indonesia ; Japan ; Korea, Republic of ; Lao People's Democratic Republic ; Malaysia ; Myanmar ; Philippines ; Singapore ; Thailand ; United States ; Viet Nam ; Graue Literatur
    Kurzfassung: Skills are central to the capacity of countries and people to thrive in a rapidly changing world. Recovering from the COVID-19 pandemic will require countries to co-ordinate interventions to help recent graduates find jobs, reactivate the skills of displaced workers and use skills effectively in workplaces. Megatrends such as globalisation, climate change, technological progress and demographic change will continue to reshape work and society. Countries should take action now to develop and use more effectively the skills required for the world of the future and at the same time make their skills systems more resilient and adaptable in the context of change and uncertainty. The OECD Skills Strategy provides countries with a strategic approach to assess their skills challenges and opportunities. The foundation of this approach is the OECD Skills Strategy framework allowing countries to explore how they can improve i) developing relevant skills, ii) using skills effectively, and iii) strengthening the governance of the skills system. This report applies the OECD Skills Strategy framework to Southeast Asia, providing an overview of the region’s skills challenges and opportunities in the context of COVID-19 and megatrends, and identifying good practices for improving skills outcomes. This report lays the foundation for a more fully elaborated Skills Strategy for Southeast Asia.
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  • 34
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264984028 , 9789264605473 , 9789264608740
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 84 Seiten) , Illustrationen
    Schlagwort(e): Entwicklungshilfe ; Bewertung ; Theorie ; Development ; Graue Literatur
    Kurzfassung: Relevance, coherence, effectiveness, efficiency, impact, and sustainability are widely used evaluation criteria, particularly in international development co-operation. They help to determine the merit or worth of various interventions, such as strategies, policies, programmes or projects. This guidance aims to help evaluators and others to better understand those criteria, and improve their use. It starts by describing what they are, and how they are meant to be used. Then the definitions and concepts underpinning each criterion are explained. Finally, examples provide the reader with concrete ideas for using them. The criteria were originally laid out in the early 2000s by the Network on Development Evaluation (EvalNet) of the OECD Development Assistance Committee (DAC). Although they have been widely used in evaluation, and beyond, this document is the first to comprehensively explore the concepts in detail, explain their intended use and offer practical guidance. It captures current thinking and best practice in evaluation, drawing on the inputs of internationally renowned evaluation experts from EvalNet and beyond.
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  • 35
    ISBN: 9789264455900
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 164 Seiten) , Illustrationen
    Serie: West African studies
    Schlagwort(e): Konflikt ; Gewalt ; Netzwerk ; Militärische Intervention ; Politische Instabilität ; Öffentliche Sicherheit ; Nordafrika ; Westafrika ; Development ; Graue Literatur
    Kurzfassung: Conflicts in North and West Africa have become more violent and widespread than in the past. They have also become more difficult to resolve due to the complex relationships between a growing number of belligerents with diverging agendas. Building on a dataset of more than 36 000 violent events over a 23‑year period and three case studies (Lake Chad, Central Sahel and Libya), this report maps conflict networks and the evolution of rivalries and alliances in 21 North and West African countries. It applies an innovative approach, Dynamic Social Network Analysis, to explain the types and evolution of relationships across actors in conflict. Finally, the report analyses the impact of military interventions on the re‑composition of violent groups and the shifting nature of insecurity. This new analysis, based on temporal and spatial approaches contributes to the creation of strategies that will ensure long‑term political stability and serves as a reminder that there is a need for co‑ordinated regional approaches and place‑based policies.
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  • 36
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264330276 , 9789264327825 , 9789264439856
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 140 Seiten) , Illustrationen
    Serie: OECD studies on water
    Schlagwort(e): Wasserpolitik ; Wasserversorgung ; Wasserwirtschaft ; Kapstadt ; Südafrika ; Environment ; South Africa ; Graue Literatur
    Kurzfassung: In 2018, the city of Cape Town, South Africa, was close to the “Day Zero”, requiring all taps to be shut off and citizens to fetch a daily 25 litre per person. Though the day-zero was avoided, it is estimated that, at the current rate, South Africa will experience a 17% water deficit by 2030 if no action is taken to respond to existing trends. Lessons learned during that drought crisis have been valuable for the city to manage the short-term COVID-19 implications and design long-term solutions towards greater water resilience. As a result of a multi-stakeholder policy dialogue involving 100+ stakeholders from the city of Cape Town and South Africa, this report assesses key water risks and governance challenges in Cape Town, and provides policy recommendations towards more effective, efficient and inclusive water management building on the OECD Principles on Water Governance. In particular, the report calls for strengthening integrated basin governance, transparency, integrity, stakeholder engagement, capacities at all levels of government, financial sustainability and for advancing the water allocation reform to better manage trade-offs across multiple users.
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  • 37
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264941564 , 9789264413566 , 9789264764309
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 84 Seiten) , Illustrationen
    Serie: Making integration work
    Schlagwort(e): Migranten ; Jugendliche ; Kinder ; Eltern ; Einwanderung ; Soziale Integration ; OECD-Staaten ; Social Issues/Migration/Health ; Graue Literatur
    Kurzfassung: The OECD series Making Integration Work summarises, in a non-technical way, the main issues surrounding the integration of immigrants and their children into their host countries. Each volume presents concrete policy lessons for its theme, along with supporting examples of good practices and comparisons of the migrant integration policy frameworks in different OECD countries. This fourth volume explores the integration of young people with migrant parents, a diverse and growing cohort of youth in the OECD area.
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  • 38
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264545458 , 9789264390027 , 9789264367715
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 192 Seiten) , Illustrationen
    Serie: OECD reviews of vocational education and training
    Paralleltitel: Erscheint auch als Teachers and leaders in vocational education and training
    Schlagwort(e): Berufsbildung ; Lehrkräfte ; OECD-Staaten ; Education ; Employment ; Science and Technology ; United Kingdom ; United States ; Graue Literatur
    Kurzfassung: Vocational education and training (VET) plays a central role in preparing young people for work, developing the skills of adults and responding to the labour-market needs of the economy. Teachers and leaders in VET can have an immediate and positive influence on learners’ skills, employability and career development. However, when compared to general academic programmes, there is limited evidence on the characteristics of teachers and institutional leaders in VET and the policies and practices of attracting and preparing them. VET teachers require a mix of pedagogical skills and occupational knowledge and experience, and need to keep these up to date to reflect changing skill needs in the labour market and evolving teaching and learning environments. This report fills the knowledge gap on teachers and leaders in VET, and produces new insights into what strategies and policies can help develop and maintain a well-prepared workforce. It zooms in on VET teacher shortages; strategies for attracting and retaining teachers; initial training and professional development opportunities for teachers; the use of innovative technologies and pedagogical strategies; and the important role of institutional leaders and strategies for better preparing and supporting them.
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  • 39
    ISBN: 9789264811447
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Südafrika ; Taxation ; South Africa ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by South Africa.
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  • 40
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264572874 , 9789264807143 , 9789264522725
    Sprache: Englisch
    Seiten: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Schlagwort(e): Steuerstrafrecht ; Steuerfahndung ; Internationales Steuerrecht ; OECD-Staaten ; Governance ; Taxation ; Argentina ; Australia ; Austria ; Azerbaijan ; Brazil ; Canada ; Chile ; Colombia ; Costa Rica ; Czech Republic ; Estonia ; France ; Georgia ; Germany ; Greece ; Honduras ; Hungary ; Iceland ; Ireland ; Israel ; Italy ; Japan ; Korea, Republic of ; Mexico ; Netherlands ; New Zealand ; Norway ; South Africa ; Spain ; Sweden ; Switzerland ; United Kingdom ; United States ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers. This second edition addresses new challenges, such as tackling professionals who enable tax and white-collar crimes, and fostering international co-operation in the recovery of assets. Drawing on the experiences of jurisdictions in all continents, the report also highlights successful cases relating to the misuse of virtual assets, complex investigations involving joint task forces, and the use of new technology tools to fight tax crimes and other financial crimes. The Ten Global Principles are an essential element of the OECD’s Oslo Dialogue, a whole-of-government approach for fighting tax crimes and illicit financial flows. Alongside the policy document, the second edition is joined by 33 country chapters, detailing jurisdictions’ domestic tax crime enforcement frameworks as well as the progress made in implementing the Ten Global Principles. These chapters are available separately online.
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  • 41
    ISBN: 9789264400108
    Sprache: Englisch
    Seiten: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Türkei ; Taxation ; Turkey ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Turkey.
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  • 42
    ISBN: 9789264820050
    Sprache: Englisch
    Seiten: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Kolumbien ; Taxation ; Colombia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Colombia, which is accompanied by a document addressing the implementation of best practices.
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  • 43
    ISBN: 9789264999343
    Sprache: Englisch
    Seiten: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Indien ; Taxation ; India ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by India.
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  • 44
    ISBN: 9789264689619
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Kroaten ; Taxation ; Croatia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Croatia.
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  • 45
    ISBN: 9789264967595
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Island ; Taxation ; Iceland ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Iceland.
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  • 46
    ISBN: 9789264647381 , 9789264438088 , 9789264498280
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 81 Seiten) , Illustrationen
    Serie: Illicit trade
    Schlagwort(e): Containerverkehr ; Container ; Illegaler Handel ; Frachtschifffahrt ; Schifffahrt ; Governance ; Transport ; Trade ; Graue Literatur
    Kurzfassung: The report provides empirical evidence about the misuse of container ships in international trade in counterfeits. It also suggests the main routes of trade with containers polluted with illicit trade. Finally, the report also outlines the economic landscape for containerized maritime transport and investigates policy gaps that enable its misuse by criminals in illicit trade.
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  • 47
    ISBN: 9789264639294
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Aruba ; OECD-Staaten ; G20-Staaten ; Taxation ; Aruba ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Aruba.
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  • 48
    ISBN: 9789264854130
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 80 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kasachstan ; OECD-Staaten ; G20-Staaten ; Taxation ; Kazakhstan ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Kazakhstan.
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  • 49
    ISBN: 9789264452015
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): 2019 ; Doppelbesteuerung ; Konfliktregelung ; Befragung ; Vietnam ; Taxation ; Viet Nam ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Viet Nam.
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  • 50
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264382343 , 9789264502109 , 9789264619395
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 151 Seiten) , Illustrationen
    Serie: OECD rural studies
    Schlagwort(e): Dezentralisierung ; Stadt-Land-Beziehungen ; Südkorea ; Governance ; Urban, Rural and Regional Development ; Korea, Republic of ; Graue Literatur
    Kurzfassung: The economic development of Korea is widely considered as a success story. Yet, as the country joins the ranks of the world’s most advanced economies, its rapid pace of development has not fully reached every part of its territory. The pace of urbanisation, particularly around Seoul, has placed mounting pressure on the capital’s quality of life, while in rural regions the country’s success has felt distant. To address these regional disparities, successive governments have pursued a policy of balanced national development, with major initiatives aimed at spreading economic opportunities throughout the country while at the same time transferring authority and resources to regional and local governments, to increasingly empower them to navigate their own path forward. This study takes stock of these efforts in the context of rural development and finds evidence of progress in several areas, yet opportunities remain in others. The study includes advice and recommendations on multi-level governance, rural-urban linkages and other issues drawn from the experience of OECD countries on how Korea’s efforts in pursuit of inclusive growth may be further strengthened to improve the well-being of the country's rural regions.
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  • 51
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264656383 , 9789264446540 , 9789264408265
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 220 Seiten) , Illustrationen
    Serie: OECD rural studies
    Schlagwort(e): Ländlicher Raum ; Bevölkerungsentwicklung ; Ländliches Bildungswesen ; Gesundheitsversorgung ; OECD-Staaten ; Education ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Graue Literatur
    Kurzfassung: COVID-19 has put renewed focus on the importance of addressing longstanding challenges that OECD governments face in delivering public services, especially in regions with people spread over a wider area where economies of scale are more difficult to achieve. The physical infrastructure needed to provide good quality education and health services can be more complex and expensive in rural and remote regions that also struggle to attract and retain education and health care professionals. Acute ageing trends in many rural regions and, in some cases, a shrinking population will require sustainable policy responses that will need to be coherent with pressure to drive efficiencies in public spending. This report examines the nuances specific to the delivery of education and health care to people everywhere, offering recommendations on how to better adapt provision to the realities of today and the emerging realities of tomorrow to face the challenges of distance, demographic change and fiscal belt-tightening. The report also examines digital connectivity issues in rural and remote regions, recognising the significant scope for digital delivery of services to mitigate challenges related to distance. Finally, the report looks at governance issues, including fiscal issues, through which the delivery of these critical services is administered and paid for.
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  • 52
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264487079 , 9789264451322 , 9789264914216
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 136 Seiten) , Illustrationen
    Serie: OECD reviews on local job creation
    Schlagwort(e): Erwachsenenbildung ; Qualifikation ; Arbeitsmarkt ; Schock ; Coronavirus ; London ; Employment ; Governance ; Urban, Rural and Regional Development ; Industry and Services ; United Kingdom ; Graue Literatur
    Kurzfassung: Cities are not only home to around half of the global population but are also at the forefront of the transformation of jobs, skills and labour markets. Furthermore, cities play a leading role in the COVID-19 response, as the pandemic is not only accelerating megatrends such as digitalisation and automation that change the world of work, but is also challenging city economies. In London, COVID-19 has caused an unprecedented labour market shock, with several service sectors having been devastated. The crisis and its impact on employment and firms make skills development and adult learning more important than ever. London is the first major city within the OECD to introduce a comprehensive skills strategy. The report Future-Proofing Adult Learning in London, UK analyses London’s capacity to design effective adult learning programmes, which are critical for a strong and sustainable economic recovery and for preparing for the future of work. The report sheds light on major challenges facing London, especially in light of COVID-19, while also pointing to opportunities for London to design a future-ready adult learning system that responds to the impacts of the pandemic and aligns training to rapidly evolving labour market demands.
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  • 53
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264415133 , 9789264667068 , 9789264388758
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 190 Seiten) , Illustrationen
    Schlagwort(e): Klimaschutz ; Klimawandel ; Internationale Umweltpolitik ; Entwicklungshilfe ; Entwicklungsländer ; Environment ; Development ; Graue Literatur
    Kurzfassung: This guidance provides a tool governments and development co-operation can draw on in their efforts to strengthen the resilience of human and natural systems to the impacts of climate change. It highlights three aspirations to consider when planning and implementing action to build climate resilience (country ownership; inclusiveness; and environmental and social sustainability). The guidance also outlines four mechanisms (governance; sector-level approaches; finance; and monitoring, evaluation and learning) and three enablers (data and information; capacity; and technologies) in support of climate resilience, proposing concrete actions in the form of checklists.
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  • 54
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 132 Seiten) , Illustrationen
    Schlagwort(e): Produktivität ; Messung ; Statistische Methode ; Economics ; Graue Literatur
    Kurzfassung: This report, published in the 60th anniversary of the Asian Productivity Organization (APO) and the Organisation for Economic Co-operation and Development (OECD), is the first outcome of their collaboration to develop improved and more comparable productivity statistics across APO and OECD member economies. It explores current practices and challenges in productivity measurement and provides recommendations to National Productivity Organisations (NPOs), National Statistics Offices (NSOs), and other agencies involved in the compilation and analysis of productivity statistics in APO member economies to improve measurement and cross-country comparability.
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  • 55
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264385092 , 9789264322370 , 9789264841161
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 88 Seiten) , Illustrationen
    Serie: Getting skills right
    Paralleltitel: Erscheint auch als Career guidance for adults in Latin America
    Schlagwort(e): Berufsberatung ; Erwerbsverlauf ; Karriereplanung ; Lateinamerika ; Education ; Employment ; Argentina ; Brazil ; Chile ; Mexico ; Graue Literatur
    Kurzfassung: Career guidance for adults is a fundamental lever to help adults successfully navigate constantly evolving labour markets. As labour markets in Latin America are hit hard by the COVID-19 pandemic and mega trends such as globalisation and digitalisation continue to impact labour demand, support is urgently needed. Millions of adults have lost their jobs and need to identify new career options. However, career guidance for adults is still rare in Latin America. More common are vocational guidance programmes for young people, or labour intermediation services for adults. This report analyses career guidance initiatives for adults in four Latin American countries (Argentina, Brazil, Chile and Mexico). It emphasises the need to establish career guidance higher up on the policy agenda of the region. Lessons are drawn on how to strengthen the coverage and inclusiveness of career guidance, provision and service delivery, quality and impact, as well as governance and funding. The findings build on information collected through the 2020 Survey of Career Guidance for Adults (SCGA), an online survey of adults’ experience with career guidance.
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  • 56
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264473041 , 9789264951907 , 9789264949584
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 253 Seiten) , Illustrationen
    Schlagwort(e): Investitionspolitik ; Auslandsinvestition ; Investitionsrecht ; MENA-Staaten ; Mittlerer Osten ; Nordafrika ; Finance and Investment ; Development ; Algeria ; Egypt ; Jordan ; Lebanon ; Libya ; Morocco ; Palestinian Authority ; Tunisia ; Graue Literatur
    Kurzfassung: Middle East and North Africa Investment Policy Perspectives highlights the considerable progress in investment policies made by the region’s governments over the past decade. Yet, the reform momentum needs to be sustained and deepened for the benefits of investment to be shared with society at large and for growth to be sustainable, particularly in the context of the COVID-19 pandemic and resulting global economic upheaval. The publication takes stock of investment policy trends and reforms in Algeria, Egypt, Jordan, Lebanon, Libya, Morocco, the Palestinian Authority, and Tunisia, and draws out common challenges, offering suggestions of reform priorities. It considers several dimensions of the policy framework that affect the investment climate and places strong emphasis on how foreign investment can help economies of the region improve their citizens’ lives. The publication serves as reference point, informing policymakers on specific areas as they continue work on leveraging investment to advance inclusive and sustainable growth.
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  • 57
    ISBN: 9789264725003
    Sprache: Englisch
    Seiten: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Australien ; Taxation ; Australia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices.
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  • 58
    ISBN: 9789264945289
    Sprache: Englisch
    Seiten: 1 Online-Ressource (87 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Lettland ; Taxation ; Latvia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Latvia, which is accompanied by a document addressing the implementation of best practices.
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  • 59
    ISBN: 9789264529380
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowenien ; Taxation ; Slovenia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Slovenia.
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  • 60
    ISBN: 9789264403703
    Sprache: Englisch
    Seiten: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Malta ; Taxation ; Malta ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Malta, which is accompanied by a document addressing the implementation of best practices.
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  • 61
    ISBN: 9789264350847
    Sprache: Englisch
    Seiten: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Argentinien ; Taxation ; Argentina ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Argentina.
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  • 62
    ISBN: 9789264582712
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowakei ; Taxation ; Slovak Republic ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by The Slovak Republic.
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  • 63
    ISBN: 9789264539396
    Sprache: Englisch
    Seiten: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Irland ; Taxation ; Ireland ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Ireland.
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  • 64
    ISBN: 9789264866010
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Trinidad und Tobago ; OECD-Staaten ; G20-Staaten ; Taxation ; Trinidad and Tobago ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.
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  • 65
    ISBN: 9789264337978
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; St. Kitts und Nevis ; OECD-Staaten ; G20-Staaten ; Taxation ; Saint Kitts and Nevis ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Saint Kitts and Nevis.
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  • 66
    ISBN: 9789264995154
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 77 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Vereinigte Arabische Emirate ; OECD-Staaten ; G20-Staaten ; Taxation ; United Arab Emirates ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Arab Emirates.
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  • 67
    ISBN: 9789264508422
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Katar ; OECD-Staaten ; G20-Staaten ; Taxation ; Qatar ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Qatar.
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  • 68
    ISBN: 9789264915817
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Portugal ; Taxation ; Portugal ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal.
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  • 69
    ISBN: 9789264475076
    Sprache: Englisch
    Seiten: 1 Online-Ressource (94 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Israel ; Taxation ; Israel ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Israel.
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  • 70
    ISBN: 9789264348653
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Chile ; Taxation ; Chile ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Chile.
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  • 71
    ISBN: 9789264911512
    Sprache: Englisch
    Seiten: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Griechenland ; Taxation ; Greece ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Greece.
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  • 72
    ISBN: 9789264836518
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Estland ; Taxation ; Estonia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Estonia.
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  • 73
    ISBN: 9789264970731
    Sprache: Englisch
    Seiten: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Japan ; Taxation ; Japan ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.
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  • 74
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264909571 , 9789264910423 , 9789264948273
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 312 Seiten) , Illustrationen
    Serie: OECD investment policy reviews
    Schlagwort(e): Investitionspolitik ; Thailand ; Finance and Investment ; Thailand ; Graue Literatur
    Kurzfassung: Thailand has had a remarkable economic development trajectory over the past 60 years and foreign direct investment (FDI) has been pivotal in this success. Thailand was one of the first movers in opening up to manufacturing FDI and in establishing proactive investment promotion and facilitation policies. While challenges remain in some areas of responsible business conduct, there is strong political will to address them. Thailand aspires to become a high income economy by 2037 by upgrading to a value based green economy. Inward FDI will play a prominent role in achieving this goal but this requires a concerted effort to reform the investment climate to remain an attractive host to foreign investment and to benefit to the full extent from that investment. While the COVID-19 crisis might temporarily delay progress, the policy recommendations in this review draw attention to potential reform priorities to help Thailand fulfil its development ambitions aligned with the Sustainable Development Goals and to contribute to a more inclusive and sustainable recovery from the pandemic.
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  • 75
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264806054 , 9789264838543 , 9789264606135
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 236 Seiten) , Illustrationen
    Serie: OECD reviews of digital transformation
    Paralleltitel: Parallele Sprachausgabe Digitalizācija Latvijā
    Paralleltitel: Erscheint auch als Going digital in Latvia
    Schlagwort(e): Technologiepolitik ; Digitalisierung ; Lettland ; Education ; Governance ; Science and Technology ; Industry and Services ; Latvia ; Graue Literatur
    Kurzfassung: Going Digital in Latvia analyses recent developments in Latvia’s digital economy, reviews policies related to digitalisation and make recommendations to increase policy coherence in this area, based on the OECD Going Digital Integrated Policy Framework. The review uses strategic foresight to explore three alternative future scenarios, which could result from the digital transformation of the global economy and society. It also examines the availability and quality of communication networks and services in Latvia as well as related policies and regulations. Further, it reviews trends in digital technology usage among individuals, businesses and the government, and examines policies to foster diffusion. Finally, the review analyses opportunities and challenges raised by digitalisation in key areas, from innovation and skills to digital security and data governance, and evaluates policy responses to these changes in Latvia.
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  • 76
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264673540
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 159 Seiten) , Illustrationen
    Schlagwort(e): Öffentlicher Auftrag ; Corporate Social Responsibility ; Finance and Investment ; Governance ; Graue Literatur
    Kurzfassung: Society has become increasingly aware of environmental and human rights-related risks in global supply chains in recent years. Public procurement can make a positive contribution to economic, environmental and social progress. If not used strategically, though, people and the planet may face more negative impacts. Meanwhile, governments and businesses face calls to take greater responsibility for their purchasing decisions. Risk-based supply chain due diligence can help public buyers to boost responsible business behaviour through public procurement. This report takes stock of current practices integrating responsible business conduct (RBC) in public procurement and identifies possible avenues to increase the impact of public procurement strategies to promote responsible business conduct objectives. Based on a survey with both OECD Members and Adherents to OECD instruments on public procurement and RBC, it covers a wide geographical range and features data focused on responsible business conduct aspects in public procurement. The report encourages policy makers and practitioners in public procurement and RBC to collaborate with all relevant stakeholders, drawing on good practices from across policy areas.
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  • 77
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 44 Seiten) , Illustrationen
    Serie: OECD Local Economic and Employment Development (LEED) papers no. 2020, 03
    Schlagwort(e): Urban, Rural and Regional Development ; Industry and Services ; France ; Poland ; Spain ; Sweden ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper explores the linkages between regional strategies for the social economy and regional development in four EU countries: France, Spain, Sweden and Poland. It provides a comparative perspective of regional strategies for the social economy (Section 1), based on i) the level of recognition of the social economy itself, ii) multi-level governance arrangements, iii) the regional strategic priority given to the social economy and iv) financial resources available for regional strategies. It gives examples of strategies for the social economy in selected regions in the four countries to document the diversity of practice (Section 2). It outlines conclusions and policy orientations (Section 3) to help reinforce the positive impact of regional strategies for the social economy on regional development.
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  • 78
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 76 Seiten) , Illustrationen
    Serie: OECD LEED papers no. 2020, 02
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2020/02
    Schlagwort(e): Urban, Rural and Regional Development ; Industry and Services ; Estonia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report provides an in-depth analysis of the Estonian policy ecosystem in place for social innovation, social entrepreneurship and social enterprises. It identifies the country’s key strengths and challenges and provides policy recommendations to support the development of a stronger policy ecosystem for social entrepreneurship and social enterprises in the country. Key policy issues analysed include: building a culture of social innovation and social entrepreneurship (Section 2); supporting social entrepreneurship through institutional and legal frameworks (Section 3); improving access to finance and to markets to boost social entrepreneurship (Section 4 and 5); and supporting the development of social entrepreneurial skills and capacity (Section 6).
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  • 79
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264809956
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 152 Seiten) , Illustrationen
    Serie: PISA
    Paralleltitel: Erscheint auch als Benchmarking the performance of China's education system
    Schlagwort(e): Bildungswesen ; Performance-Messung ; Benchmarking ; China ; Education ; China, People’s Republic ; Graue Literatur
    Kurzfassung: This report provides an assessment of both the strengths and potential areas for improvement of the education system of the People’s Republic of China. It articulates the inputs and outputs of China’s education system, brings in up-to-date policies and practices implemented in China, and provides an in-depth analysis on how China’s education system is performing in four overarching dimensions: learning environment, curriculum and teaching practices, student outcomes and education governance. Additionally, this report compares China with other high performing education systems to show the common or divergent patterns between them, offering insights for education systems around the world.
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  • 80
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264951839 , 9789264787582 , 9789264800779
    Sprache: Englisch
    Seiten: 1 Online-Ressource (240 p.) , 21 x 28cm.
    Serie: OECD Skills Studies
    Paralleltitel: Erscheint auch als OECD OECD skills strategy Northern Ireland (United Kingdom)
    Schlagwort(e): Bildungspolitik ; Qualifikation ; Weiterbildung ; Erwachsenenbildung ; Nordirland ; Education ; Employment ; United Kingdom ; Graue Literatur
    Kurzfassung: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as globalisation, technological advances, and demographic change are reshaping work and society, generating a growing demand for higher levels and new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, “OECD Skills Strategy Northern Ireland (United Kingdom): Assessment and Recommendations”, identifies opportunities and makes recommendations to reduce skills imbalances, create a culture of lifelong learning, transform workplaces to make better use of skills, and strengthen the governance of skills policies in Northern Ireland.
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  • 81
    ISBN: 9789264834637
    Sprache: Englisch
    Seiten: 1 Online-Ressource (109 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Italy (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Italien ; Taxation ; Italy ; Amtsdruckschrift ; Graue Literatur ; Italien ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Italy.
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  • 82
    ISBN: 9789264889750
    Sprache: Englisch
    Seiten: 1 Online-Ressource (87 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Singapore (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Singapur ; Taxation ; Singapore ; Amtsdruckschrift ; Graue Literatur ; OECD ; Singapur ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Konfliktregelung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Singapore.
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  • 83
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 26 Seiten) , Illustrationen
    Serie: OECD food, agriculture and fisheries papers no. 139
    Schlagwort(e): Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report synthesises the key findings and policy messages from recent OECD work on global value chains (GVCs) in agriculture and food. The food and agriculture sector is increasingly organised within GVC around a number of global hubs. Agro-food GVCs have broadened the gains from specialisation and trade through stronger sector and employment growth. Openness to trade, especially services trade, can positively influence domestic value added creation in agro-food GVCs. However, trade protection and distorting agricultural support policies can reduce the gains from GVC participation and impose costs along the value chain. Government policies need to focus on facilitating participation in GVCs and helping to manage any adjustments across the food and agriculture sectorKeywords: Agro-food, value added, employment, policy reform, trade.
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  • 84
    Buch
    Buch
    Paris : OECD Publishing
    ISBN: 9789264424302
    Sprache: Englisch
    Seiten: 212 Seiten , Illustrationen
    Serie: OECD rural studies
    Paralleltitel: Erscheint auch als Rural Well-being
    RVK:
    Schlagwort(e): Landbevölkerung ; Ländliche Entwicklung ; Sozialer Indikator ; OECD-Staaten ; Graue Literatur ; Landbevölkerung ; Ländliche Entwicklung
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  • 85
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 30 Seiten) , Illustrationen
    Serie: West African papers no. 20 (April 2019)
    Serie: West African papers
    Schlagwort(e): Development ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report, part of the “Cities” collection, highlights the contribution of border towns to the process of regional integration in West Africa. For 18 countries, six indicators are used to identify the specificities of border towns at the local, national and international levels: demography, urban morphology, formal enterprises, health infrastructure, road accessibility, border control posts. These indicators are analysed from the perspective of three geographical scales of regional integration (density, distance and division). The report details the economic and institutional obstacles facing border towns. It concludes with place-based political options to facilitate the economic and political development of West African border towns. Also in this Collection: “Population and Morphology of Border Cities”, No. 21 “Businesses and Health in Border Cities”, No. 22 “Accessibility and Infrastructure in Border Cities”, No. 23
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  • 86
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 121 Seiten) , Illustrationen
    Serie: OECD trade policy papers no. 218
    Schlagwort(e): Aluminium ; Wertschöpfung ; Metallmarkt ; Subvention ; Welt ; Trade ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report builds on the OECD’s longstanding work measuring government support in agriculture, fossil fuels, and fisheries in order to estimate support and related market distortions in the aluminium value chain. Results show that non-market forces, and government support in particular, appear to explain some of the recent increases in aluminium-smelting capacity. While government support is commonly found throughout the aluminium value chain, it is especially heavy in the People’s Republic of China and countries of the Gulf Cooperation Council. Looking across the whole value chain also shows subsidies upstream to confer significant support to downstream activities, such as the production of semi-fabricated products of aluminium. Overall, market distortions appear to be a genuine concern in the aluminium industry, and one that has implications for global competition and the design of trade rules disciplining government support.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 87
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 24Seiten) , Illustrationen
    Serie: OECD food, agriculture and fisheries papers no. 118
    Schlagwort(e): Agroindustrie ; Agraraußenhandel ; Landhandel ; Agrarpolitik ; Wertschöpfung ; Nichttarifäre Handelshemmnisse ; Dienstleistungshandel ; Politische Reform ; Welt ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report synthesises OECD work analysing agricultural policies, markets and trade. It highlights recent developments in agricultural markets and policies and considers how these have changed the source and nature of the gains from multilateral reform, and considers opportunities for further reforms. In large part, gains from further reform come from the opportunities to increase income and jobs through increasing agro-food sector participation in global and domestic value chains. Countries can enhance the overall competitiveness of their agro-food sectors though more open trade policies and reducing the impacts of measures that raise trade costs. This includes reducing distorting domestic support and market access barriers, including to agro-food imports; ensuring that non-tariff measures are appropriate, transparent, and science-based; and reducing barriers to services trade.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 88
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Serie: OECD LEED working papers no. 2019, 02
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2019/02
    Schlagwort(e): Sozialwirtschaft ; Innovation ; Sozialer Wandel ; Soziale Folgen ; Kommunale Entwicklung ; Litauen ; Industry and Services ; Lithuania ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This review provides an in-depth analysis of the Lithuanian policy ecosystem in place for social entrepreneurship and social enterprises. It identifies the country’s key strengths and challenges and provides policy recommendations to support the development of a stronger policy ecosystem for social entrepreneurship and social enterprises. Key policy issues analysed include: raising awareness and clarifying the conceptual framework (Chapter 2); coordinating policy and legal frameworks (Chapter 3); enhancing the role of social enterprises in public procurement (Chapter 4); promoting social impact measurement and reporting (Chapter 5); and improving their access to finance (Chapter 6).
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 89
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 114 Seiten) , Illustrationen
    Serie: OECD Local Economic and Employment Development (LEED) working papers no. 2019, 03
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2019/03
    Schlagwort(e): Industry and Services ; Poland ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report examines the local entrepreneurship ecosystem of the Malopolskie region in Poland and its capacity to promote productivity upgrading and industrial renewal. It forms part of the OECD’s work stream on local entrepreneurship ecosystems and emerging industries.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 90
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264397569 , 9789264969414 , 9789264478749
    Sprache: Deutsch
    Seiten: 1 Online-Ressource (circa 201 Seiten) , Illustrationen
    Schlagwort(e): Stadtwachstum ; Stadtentwicklung ; Ballungsraum ; Regionalentwicklung ; Regionales Wachstum ; Hamburg ; Urban, Rural and Regional Development ; Germany ; Graue Literatur ; Amtsdruckschrift
    Kurzfassung: Die Metropolregion Hamburg (MRH) ist mit etwa 8% der Landesfläche die zweitgrößte Metropolregion in Deutschland. Der erste OECD-Bericht zur Regionalentwicklung, der sich mit Deutschland befasst, untersucht die MRH unter dem Blickwinkel ihrer Wettbewerbs- und Innovationsfähigkeit sowie einer nachhaltigen Stadt- und Regionalentwicklung.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 91
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Serie: West African papers no. 21 (April 2019)
    Serie: West African papers
    Schlagwort(e): Development ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report, part of the “Cities” collection, provides an analysis of the demographic and morphological changes in West African border cities since the mid-20th century. Using the Africapolis harmonised database makes it possible to show that since 1950 border cities have experienced higher rates of growth than other cities in the region. While the average size of cities increases with distance from a border, the opposite is true for urban density; it decreases as distance from a border increases. This suggests that border cities form urban centres that differ from other such centres due to the fact that they specialise in the commercial activities that stimulate growth and foster higher densities. The report identifies the 27 main cross-border agglomerations in the region and discusses their specific characteristics. Also in this Collection: “Regional Integration in Border Cities”, No. 20 “Businesses and Health in Border Cities”, No. 22 “Accessibility and Infrastructure in Border Cities”, No. 23
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  • 92
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 66 Seiten) , Illustrationen
    Serie: West African papers no. 22 (April 2019)
    Serie: West African papers
    Schlagwort(e): Development ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report, part of the “Cities” collection, analyses the spatial distribution of formal enterprises and health infrastructure in West Africa. The analysis shows that sectors crucial for regional integration are concentrated in economic capitals rather than in border areas. These results illustrate the difficulty that many West African countries have in distributing the potential for economic development throughout the country. The mapping of health infrastructure shows that border towns have a surplus of medical centres and a deficit of hospitals and maternity wards relative to their urban populations. The report identifies several regions in which closer co-operation could favour the establishment of cross-border health facilities. Also in this Collection: “Regional Integration in Border Cities”, No. 20 “Population and Morphology of Border Cities”, No. 21 “Accessibility and Infrastructure in Border Cities”, No. 23
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  • 93
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Serie: West African papers no. 23 (April 2019)
    Serie: West African papers
    Schlagwort(e): Development ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report, part of the “Cities” collection, analyses road accessibility, transport corridors and checkpoints set up in border towns in West Africa. An innovative model shows that the population base of border towns could be 14% greater if there were no delays at border crossings. The existence of roadside checks decreases the size of this population base from 12 to 50%. A study of 59 jointly planned or operated border posts in sub-Saharan Africa shows that trade facilitation runs up against the special interests of public servants and private-sector actors making a living from regional integration frictions. Also in this Collection: “Regional Integration in Border Cities”, No. 20 “Population and Morphology of Border Cities”, No. 21 “Businesses and Health in Border Cities”, No. 22
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  • 94
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 78 Seiten) , Illustrationen
    Serie: OECD LEED working papers no. 2019, 01
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2019/01
    Schlagwort(e): Sozialwirtschaft ; Innovation ; Sozialer Wandel ; Soziale Folgen ; Kommunale Entwicklung ; Niederlande ; Industry and Services ; Netherlands ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report provides an in-depth analysis of the Dutch policy ecosystem in place for social entrepreneurship and social enterprises. It identifies the country’s key strengths and challenges and provides policy recommendations to support the development of a stronger policy ecosystem for social entrepreneurship and social enterprises in the country. Key policy issues analysed include: clarifying the conceptual framework (Chapter 2); formally recognising social enterprises and boosting social entrepreneurship (Chapter 3); promoting social impact measurement and reporting (Chapter 4); developing social entrepreneurial capacity and skills (Chapter 5); improving access to markets and finance (Chapters 6 and 7); and ensuring sustainable institutional support for social entrepreneurship and social innovation (Chapter 8).
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 95
    ISBN: 9789264455030
    Sprache: Englisch
    Seiten: 1 Online-Ressource (105 Seiten)
    Serie: Global forum on transparency and exchange of information for tax purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Amtsdruckschrift ; Graue Literatur ; Turks- und Caicosinseln ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 96
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 111 Seiten) , Illustrationen
    Serie: OECD trade policy papers no. 234
    Schlagwort(e): Trade ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report builds on the OECD’s longstanding work measuring government support in agriculture, fossil fuels, fisheries, and more recently in the aluminium value chain in order to estimate producer support and related market distortions in the semiconductor value chain. Results for 21 large firms operating across the semiconductor value chain indicate that total government support has exceeded USD 50 billion over the period 2014-18. Government support provided in the form of below-market debt and equity appears to be particularly large in the context of the semiconductor industry and concentrated in one jurisdiction. Other types of support identified include support for R&D and investment incentives, which benefitted all firms studied in this report. The report also discusses the implications that these findings have for trade rules, and in particular for subsidy disciplines in a context of growing government involvement in semiconductor production and poor transparency of support measures.
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  • 97
    ISBN: 9789264730274
    Sprache: Englisch
    Seiten: 1 Online-Ressource (155 Seiten)
    Serie: Global forum on transparency and exchange of information for tax purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Hongkong ; Amtsdruckschrift ; Graue Literatur ; Hongkong ; Steuerverwaltung ; Finanzverwaltung ; Internationale Kooperation
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  • 98
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264466531
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 48 Seiten) , Illustrationen
    Serie: Climate Finance and the USD 100 Billion Goal
    Schlagwort(e): 2013-2017 ; Klimaschutz ; Finanzierung ; Industrieländer ; Environment ; Finance and Investment ; Development ; Graue Literatur
    Kurzfassung: This report presents OECD estimates of annual volumes of climate finance provided and mobilised by developed countries for developing countries in 2013-17. These estimates include bilateral and multilateral public finance, official-supported export credits and mobilised private finance. The underpinning accounting framework is consistent with the one used by the OECD in 2015 to produce estimates of climate finance for the years 2013-14, as well as that used in 2016 to produce 2020 climate finance projections. Furthermore, it is also consistent with the outcome of the UNFCCC COP24 on modalities for the accounting of financial resources provided and mobilised through public interventions.
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  • 99
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264311480 , 9789264313453 , 9789264313712
    Sprache: Englisch
    Seiten: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5
    Paralleltitel: Erscheint auch als Harmful tax practices - 2018 progress report on preferential regimes
    Schlagwort(e): Steuerpolitik ; Internationale Zusammenarbeit ; Steuerharmonisierung ; Transparenz ; OECD-Staaten ; G20-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur ; OECD ; Steuerpolitik ; Internationale Kooperation ; Transparenz
    Kurzfassung: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
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  • 100
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264310544 , 9789264310568 , 9789264310551
    Sprache: Englisch
    Seiten: 1 Online-Ressource (148 p.) , 21 x 28cm.
    Serie: OECD Rural Policy Reviews
    Paralleltitel: Erscheint auch als Linking the indigenous Sami people with regional development in Sweden
    Schlagwort(e): Saami ; Entwicklungsplanung ; Ländliche Entwicklung ; Regionalentwicklung ; Soziale Integration ; Ethnische Beziehungen ; Schweden ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Development ; Industry and Services ; Amtsdruckschrift ; Graue Literatur ; Schweden ; Samen ; Ländliche Entwicklung ; Regionalentwicklung
    Kurzfassung: The Sami have lived for time immemorial in an area that today extends across the Kola Peninsula in Russia, northern Finland, northern Norway's coast and inland, and the northern half of Sweden. The Sami play an important role in these northern economies thanks to their use of land, their involvement in reindeer husbandry, agriculture/farming and food production, and connection with the region’s tourism industry. However, in Sweden, as in the other states where the Sami live, the connections with regional development are often inconsistent and weak, and could do more to support the preservation and promotion of Sami culture and create new employment and business opportunities. This study, together with the OECD’s broader thematic work on this topic, provides actionable recommendations on how to better include the Sami and other Indigenous Peoples in regional development strategies, learning from and incorporating their own perspectives on sustainable development in the process.
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