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  • 1
    Journal/Serial
    Journal/Serial
    Connecting with emigrants : a global profile of diasporas ... (from 2012-)
    Paris : OECD Publishing ; 2012 -
    Details
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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    Journal/Serial
    BSZ
    GBV
  • 2
    Journal/Serial
    Journal/Serial
    Connecting with emigrants : a global profile of diasporas ... (from 2012-)
    Paris : OECD Publishing ; 2012 -
    Details
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
    Library Location Call Number Volume/Issue/Year Availability
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    Journal/Serial
    KOBV
  • 3
    Online Resource
    Online Resource
    Trends Shaping Education 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250178
    Language: English
    Pages: 1 online resource (120 pages)
    Series Statement: Trends Shaping Education
    Parallel Title: Erscheint auch als
    DDC: 306.43
    Keywords: Education-Social aspects-OECD countries.. ; Education-Economic aspects-OECD countries ; Electronic books
    Abstract: Executive Summary Overview: The impact of trends on the future of education Chapter 1. Globalisation Chapter 2. The future of the nation-state Chapter 3. Are cities the new countries? Chapter 4. Family matters Chapter 5. A brave new world.
    Note: Description based on publisher supplied metadata and other sources
    URL: lizenzpflichtig
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    BSZ
    GBV
  • 4
    Online Resource
    Online Resource
    Estudio de la OCDE sobre la Política Regulatoria en Chile : La Capacidad del Gobierno para Asegurar una Regulación de Alta Calidad (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267060
    Language: Spanish
    Pages: Online-Ressource (296 p.) , ill.
    Series Statement: Revisiones de la OCDE sobre reforma regulatoria
    Parallel Title: Parallelausg. Regulatory Policy in Chile; Government Capacity to Ensure High-Quality Regulation
    Parallel Title: Parallelausg.: Regulatory Policy in Chile: Government Capacity to Ensure High-Quality Regulation
    Keywords: Governance ; Chile
    Abstract: Un manejo macroeconómico prudente y reformas estructurales recientes han ayudado a Colombia a resistir los efectos de la crisis financiera global. El Gobierno de Colombia ha puesto un énfasis particular en la simplificación de trámites que impactan a empresas y ciudadanos. Además, ha puesto en marcha diversas iniciativas para hacer a la administración más transparente y accesible para los ciudadanos. Sin embargo, después de varios años en operación, este enfoque debe ajustarse para abordar los antecedentes de la regulación. Colombia aun carece de una política de mejora regulatoria con un enfoque de gobierno completo y requiere repensar el diseño institucional para una implementación coherente de diferentes herramientas regulatorias. También necesita adoptar un enfoque sistemático para controlar y revisar la justificación y la lógica detrás de los trámites y, sobre todo, de las regulaciones. Finalmente, como en muchos otros países, el desarrollo y aplicación de una política integral de gobernanza regulatoria para los gobiernos subnacionales y la coordinación multi-nivel son temas pendientes.
    DOI: 10.1787/9789264267060-es
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    The risk of automation for jobs in OECD countries : a comparative analysis (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 35 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 189
    Keywords: Automatisierung ; Arbeitsnachfrage ; Vergleich ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: In recent years, there has been a revival of concerns that automation and digitalisation might after all result in a jobless future. The debate has been fuelled by studies for the US and Europe arguing that a substantial share of jobs is at “risk of computerisation”. These studies follow an occupation-based approach proposed by Frey and Osborne (2013), i.e. they assume that whole occupations rather than single job-tasks are automated by technology. As we argue, this might lead to an overestimation of job automatibility, as occupations labelled as high-risk occupations often still contain a substantial share of tasks that are hard to automate. Our paper serves two purposes. Firstly, we estimate the job automatibility of jobs for 21 OECD countries based on a task-based approach. In contrast to other studies, we take into account the heterogeneity of workers’ tasks within occupations. Overall, we find that, on average across the 21 OECD countries, 9 % of jobs are automatable. The threat from technological advances thus seems much less pronounced compared to the occupation-based approach. We further find heterogeneities across OECD countries. For instance, while the share of automatable jobs is 6 % in Korea, the corresponding share is 12 % in Austria. Differences between countries may reflect general differences in workplace organisation, differences in previous investments into automation technologies as well as differences in the education of workers across countries.
    Note: Gesehen am 11.12.2023 , Zusammenfassung in französischer Sprache
    DOI: 10.1787/5jlz9h56dvq7-en
    URL: lizenzpflichtig
    URL: Volltext
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Where to locate innovative activities in global value chains : does co-location matter? (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 67 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 30
    Keywords: Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: With the emergence of global value chains (GVCs), production processes are increasingly fragmented and dispersed across different countries. Although many MNEs still exhibit an important ‘home bias’ in their global innovation activities, a growing number of firms have offshored R&D and innovative activities to foreign locations. Is the more recent offshoring of R&D and innovation linked to the prior waves of manufacturing offshoring? The fear in OECD economies is that because of co-location effects between production and innovative activities, the loss of certain manufacturing/assembly activities may result in a loss of innovative capabilities (R&D, design, etc.) in the longer-term. The offshoring of R&D and innovation within GVCs poses new challenges to economic policy in OECD and emerging economies. For example, how can countries attract inward R&D investments by foreign MNEs? Should outward R&D investments by MNEs be a concern for the countries in which the MNEs are headquartered?
    DOI: 10.1787/5jlv8zmp86jg-en
    URL: Volltext  (lizenzpflichtig)
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    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Research ethics and new forms of data for social and economic research (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 34
    Keywords: Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This report sets out some basic rules that underpin an ethical approach to research using new forms of data for social and economic research. These rules and the interpretation that we place upon them give rise to a set of recommendations designed to provide a framework for the ethical governance of research using such data. There are assumptions and limitations underpinning these recommendations – they are not cost-free and will be easier to apply in countries with established research ethics procedures, particularly where research organisations and data owners have access to ethical review bodies. The sharing of expertise on, and knowledge about, research ethics between countries is critical to the creation of a common and cost-efficient ethical environment for social scientific research.
    DOI: 10.1787/5jln7vnpxs32-en
    URL: Volltext  (lizenzpflichtig)
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  • 8
    Online Resource
    Online Resource
    Guidance Document on Storage Stability of Microbial Pest Control Products (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264430082
    Language: English
    Pages: 1 Online-Ressource (15 p.)
    Series Statement: Series on Pesticides and Biocides no.85
    Keywords: Environment
    Abstract: This document provides guidance to both industry and regulatory authorities on storage stability for different types of microbial pesticide formulations. It includes guidance on the physical and chemical parameters to be assessed for different formulation types before and/or after the storage period, and also describes specific and adequate criteria for the determination of storage stability.
    DOI: 10.1787/ce1823f2-en
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    State-Owned Enterprises as Global Competitors : A Challenge or an Opportunity? (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264262096
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Parallel Title: Erscheint auch als State-owned enterprises as global competitors
    Keywords: Öffentliches Unternehmen ; Internationaler Wettbewerb ; Welt ; Finance and Investment ; Governance
    Abstract: An estimated 22% of the world’s largest firms are now effectively under state control, this is the highest percentage in decades. These firms are likely to remain a prominent feature of the global marketplace in the near future. The upsurge of state-owned enterprises (SOEs) as global competitors has given rise to concerns related to a level playing field. Some business competitors and observers claim that preferential treatment granted by governments to SOEs in return for public policy obligations carried out at home can give SOEs a competitive edge in their foreign expansion. The OECD has taken a multidisciplinary approach, looking at the issue from the competition, investment, corporate governance and trade policy perspectives. The report aims to sort fact from fiction, and develop a stronger understanding, based on empirical evidence, on how to address growing policy concerns with regard to SOE internationalisation. The report concludes that although there is no clear evidence of systematic abusive behaviour by SOE investors, frictions need to be addressed, in view of keeping the global economy open to trade and investment.
    DOI: 10.1787/9789264262096-en
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    The Productivity-Inclusiveness Nexus : Preliminary version (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe L'articulation entre productivité et inclusivité : Version préliminaire
    Keywords: Employment ; Social Issues/Migration/Health ; Science and Technology ; Economics ; Industry and Services
    Abstract: The Productivity-Inclusiveness Nexus proposes a new approach to boost productivity growth while, at the same time, reducing inequalities of income and opportunities. The report begins by examining the trend slowdown of productivity growth, which has been observed in many OECD countries over recent years, and the longer-standing rise - and persistence - of inequalities of income, wealth, well-being and opportunities. It then gathers the most recent empirical evidence on some of the common foundations behind these trends and considers possible linkages. The analysis aims to shed light on policy insights to address both issues together, creating room for synergies and win-win policies.
    DOI: 10.1787/9789264258303-en
    URL: lizenzpflichtig
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  • 11
    Online Resource
    Online Resource
    Guidance Document: Outline on Pre-Submission Consultations for Microbial Pest Control Products (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264743830
    Language: English
    Pages: 1 Online-Ressource (11 p.)
    Series Statement: Series on Pesticides and Biocides no.81
    Keywords: Environment
    Abstract: The document provides guidance to both industry and regulatory authorities in the context of pre-submission consultations prior to submission of applications for the registration of microbial biological control agents. This document describes the procedure and the information which should be submitted at a pre-submission consultation.
    DOI: 10.1787/24e73d51-en
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  • 12
    Online Resource
    Online Resource
    Space and Innovation (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264014
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 16 x 23cm.
    Parallel Title: Erscheint auch als Space and innovation
    Keywords: Raumfahrt ; Weltraumtechnik ; Innovation ; Finance and Investment ; Science and Technology ; Industry and Services ; Raumfahrttechnik ; Innovation
    Abstract: After decades of innovation, satellites now play a discrete but pivotal role in the efficient functioning of modern societies and their economic development. This publication provides the findings from a OECD Space Forum project on the state of innovation in the space sector, with a view to examine how space innovation may impact the larger economy. New analysis and indicators contribute to answering some of the following questions: is the space sector still a driver for innovation in the 21st century? What are the determinants for an innovative space sector? And what are the policy responses to encourage and harness better space-related innovation?
    DOI: 10.1787/9789264264014-en
    URL: lizenzpflichtig
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  • 13
    Online Resource
    Online Resource
    Inclusive Business Creation : Good Practice Compendium (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264257504 , 9789264251496
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe La création d'entreprise inclusive : Recueil de bonnes pratiques
    Parallel Title: Parallele Sprachausgabe Integrationsfördernde Unternehmensgründung: Kompendium Bewährter Verfahren
    Parallel Title: Erscheint auch als Inclusive business creation
    Keywords: Gründungsförderung ; Minderheitenpolitik ; Soziale Integration ; EU-Staaten ; Industry and Services ; Bericht ; Europäische Union ; Unternehmensgründung ; Soziale Integration
    Abstract: This compendium contains 20 case studies of public programmes in European countries that are successfully supporting business creation by people from disadvantaged and under-represented groups in entrepreneurship. The populations targeted by these programmes include youth, women, seniors, the unemployed, immigrants, ethnic minorities and people with disabilities. Each programme description details the programme’s activities and approach, assesses the challenges faced in development and implementation, and offers tips for successful transfer to other contexts. Public policy actions at national, regional and local levels can make an important contribution to economic growth and social inclusion by promoting business creation and self-employment by people who otherwise could remain outside of the mainstream of entrepreneurship. This compendium demonstrates that workable approaches exist and can help policy makers learn from each other's experiences to achieve widespread results.
    DOI: 10.1787/9789264251496-en
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    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2016 (Supplementary Report) : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264609792
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Saint Lucia
    Abstract: This publication contains the Supplementary Phase 2 Peer Review Report for Saint Lucia.
    DOI: 10.1787/529e2283-en
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  • 15
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Barbados 2016 (Supplementary Report) : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264722613
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Barbados
    Abstract: This publication contains the Supplementary Phase 2 Peer Review Report for Barbados.
    DOI: 10.1787/ec977d12-en
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  • 16
    Online Resource
    Online Resource
    Nanomaterials in Waste Streams : Current Knowledge on Risks and Impacts (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251700 , 9789264249752
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Nanomaterials in waste streams
    Keywords: Nanotechnologie ; Abfallentsorgung ; Abfall ; Environment ; Umweltpolitik ; Nanotechnologie ; Abfallbeseitigung
    Abstract: Nanotechnology is an emerging and promising field for advanced applications in industrial, commercial and medical sectors, and nanomaterials can be found today in sunscreens, deodorants and textiles. Yet these nanomaterials, which are increasing in number, are entering waste streams as part of end-of-life products along with conventional waste, without any real understanding of their environmental impacts or health risks on human beings and living organisms. This report provides a literature review on four specific waste treatment processes (recycling, incineration, landfilling and wastewater treatment). While state-of-the-art waste treatment facilities may collect, divert or eliminate nanomaterials from these waste streams, the report concludes that knowledge gaps associated with their final disposal remain, underlining the need for further research in this area.
    DOI: 10.1787/9789264249752-en
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  • 17
    Online Resource
    Online Resource
    Global action to drive innovation in Alzheimer's disease and other dementias : connecting research, regulation and access (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 49 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 31
    Keywords: Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Policymakers and the research community have an integral leadership role to foster collaborative efforts to deliver the best available science for evidence based policies and approval processes. The second Lausanne Workshop of December 2015 reviewed the policy and stakeholder actions needed to accelerate biomedical research and health innovation for Alzheimer’s disease and other dementias. The agenda featured developments in regulatory and access pathways for potential innovations in dementia. Participants discussed the perspectives of regulators and payers, specifically the evidence and tools needed to support regulatory and payer evaluation of innovations. A particular focus was placed on the large and growing societal implications of Alzheimer’s disease and the heightened urgency to define sustainable access strategies for future diagnostics and therapies. There is consensus across all stakeholders to move from global agenda setting in Alzheimer’s disease to action oriented programmes and implementation.
    DOI: 10.1787/5jlr8vfzdsr2-en
    URL: Volltext  (lizenzpflichtig)
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  • 18
    Online Resource
    Online Resource
    Strengthening economic resilience : insights from the post-1970 record of severe recessions and financial crises (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 30 Seiten) , Illustrationen
    Series Statement: OECD economic policy paper no. 20 (December 2016)
    Series Statement: OECD Economic Policy Papers no.20
    Keywords: Finanzkrise ; Konjunktur ; Bruttoinlandsprodukt ; Finanzmarktregulierung ; Finanzmarktaufsicht ; Wirtschaftswachstum ; Stabilisierungspolitik ; Krisenmanagement ; Coping-Strategie ; Regressionsanalyse ; Economics ; Arbeitspapier ; Graue Literatur
    Abstract: Considering the deep and long-lasting impact of severe recessions, such as the 2008-09 financial crisis, it is important that measures be taken to minimise the risk of such event. But in doing so the benefits need to be balanced against the potential costs in terms of lower average growth that some of the actions to lower vulnerabilities to bad events could entail. Insofar as the risk-mitigating measures can involve a trade-off between growth and crisis risk, the most cost-effective actions need to be identified, spanning both macro and structural policies. The work summarised in this paper has explored this issue using two complementary empirical approaches, both providing insights on the impact of various policy settings on average GDP growth on the one hand, and either crisis risks or GDP growth at the (negative) tail end, on the other. The results indicate that pro-growth product and labour market policies generally have little impact on the exposure to crisis. More significant tradeoffs between efficiency and crisis risk arise in the case of financial market policies.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/6b748a4b-en
    URL: Volltext
    URL: Volltext
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  • 19
    Online Resource
    Online Resource
    Guidance Document for Conducting Pesticide Terrestrial Field Dissipation Studies (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264798328
    Language: English
    Pages: 1 Online-Ressource (87 p.)
    Series Statement: Series on Pesticides and Biocides no.82
    Keywords: Environment
    Abstract: This document provides guidance on how to conduct terrestrial field dissipation studies to demonstrate the transformation, transport and fate of pesticides under representative actual use conditions when a pesticide product is used according to the label. These field studies can help to substantiate the physicochemical, mobility and transformation data from laboratory studies, and indeed, may be a standard regulatory requirement in some jurisdictions.
    DOI: 10.1787/82afb9d0-en
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  • 20
    Online Resource
    Online Resource
    Ageing and Literacy Skills : Evidence from IALS, ALL And PIAAC (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.145
    Keywords: Education
    Abstract: This paper examines the relationship between age and literacy using data from the International Adult Literacy Survey (IALS), the Adult Literacy and Life Skills Survey (ALL) and The Survey of Adult Skills, a product of the OECD Programme for the International Assessment of Adult Competencies (PIAAC). A negative partial relationship between literacy and age exists with literacy declining with age, especially after age 45. However, this relationship could reflect some combination of age and birth cohort effects. The analysis shows that in most participating countries the negative literacy-age profile observed in cross-sectional data arises from offsetting ageing and cohort effects. With some exceptions, more recent birth cohorts have lower levels of literacy and individuals from a given birth cohort lose literacy skills after they leave school at a rate greater than indicated by cross-sectional estimates. The results for birth cohort suggest that there is not a general tendency for literacy skills to decline from one generation to the next, but that the majority of the countries examined are doing a poorer job of developing literacy skills in successive generations.
    DOI: 10.1787/5jlphd2twps1-en
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  • 21
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    Recommandation du conseil sur la protection du consommateur dans le commerce électronique (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255272
    Language: French
    Pages: 1 Online-Ressource (24 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe OECD Recommendation of the Council on Consumer Protection in E-Commerce
    Keywords: Industry and Services
    Abstract: Le marché du commerce électronique ayant considérablement évolué ces dernières années, la confiance des consommateurs dans un tel environnement complexe et interactif est devenue cruciale. Afin d’adapter la protection des consommateurs à ce nouvel environnement et de renforcer la loyauté des pratiques commerciales, les informations, les protections en matière de paiement, la résolution des litiges, ainsi que l’éducation, l’OCDE a révisé sa Recommandation sur la Protection des Consommateurs dans le Commerce Électronique. Les révisions appréhendent également un certain nombre de problèmes émergents, tels que ceux liés à l’utilisation des données des consommateurs, aux évaluations et critiques des produits par les consommateurs, au contenu numérique et à la compétence numérique.
    DOI: 10.1787/9789264255272-fr
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  • 22
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    Perspetivas económicas em África 2016 (Versão Condensada) : Cidades sustentáveis e transformação estrutural (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264248649
    Language: Portuguese
    Pages: 1 Online-Ressource (320 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe African Economic Outlook 2016: Sustainable Cities and Structural Transformation
    Parallel Title: Parallele Sprachausgabe Perspectives économiques en Afrique 2016 : Villes durables et transformation structurelle
    Keywords: Development
    Abstract: As Perspetivas económicas em África 2016 apresentam o atual estado do continente e fornecem previsões macroeconómicas para os próximos dois anos. O relatório detalha o desempenho das economias africanas em áreas cruciais: crescimento, financiamento, políticas comerciais e integração regional, desenvolvimento humano e governação. Esta edição debruça-se sobre a urbanização e a transformação estrutural em África e propõe medidas práticas para fomentar o desenvolvimento de cidades sustentáveis. As notas de país abrangem agora a totalidade dos 54 países africanos. Estas notas sintetizam as tendências recentes da economia, as previsões de crescimento do produto interno bruto para 2016 e 2017 e destacam os principais desafios enfrentados pelos países africanos. Um anexo estatístico permite a comparação entre as variáveis económicas, sociais e políticas específicas de cada país.
    DOI: 10.1787/9789264248649-pt
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  • 23
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    OECD Regional Outlook 2016 : Productive Regions for Inclusive Societies (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264260290 , 9789264260245 , 9789264297753
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Perspectives régionales de l'OCDE 2016 : Des régions productives pour des sociétés inclusives
    Parallel Title: Erscheint auch als OECD OECD regional outlook 2016
    Keywords: Regionalentwicklung ; Regionales Wachstum ; Produktivität ; Regionalpolitik ; Ländlicher Raum ; Stadtentwicklung ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development ; OECD ; Region ; Wirtschaftsentwicklung
    Abstract: Regions and cities are where the effects of policies to promote economic growth and social inclusion are felt in day-to-day life. The OECD Regional Outlook 2016 examines the widening productivity gap across regions within countries, and the implications of these trends for the well-being of people living in different places. It discusses how structural policies, public investment and multi-level governance reforms can help boost productivity and address inclusion. Drawing on a survey of OECD countries, the Outlook highlights country practices in regional, urban, and rural development policy that guide public investment. The Special Focus Part II on rural areas looks at different types of rural area and their productivity performance trends, and suggests that countries move towards a “Rural Policy 3.0”. The Policy Forum on Regions and Cities: Implementing Global Agendas includes chapters by many leading global organisations on how regions and cities can be instrumental in achieving the targets of agreements such as the Paris Accord and the Sustainable Development Goals. Individual country profiles provide an overview of regional, urban and rural development policies as well as performance in terms of productivity and well-being among different regions.
    DOI: 10.1787/9789264260245-en
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    Perspectives d'avenir pour l'alimentation et l'agriculture dans le monde (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264253544
    Language: French
    Pages: 1 Online-Ressource (124 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Alternative Futures for Global Food and Agriculture
    Keywords: Agriculture and Food ; Environment ; Governance ; Social Issues/Migration/Health
    Abstract: Il nous faut relever le défi du développement d’un système alimentaire mondial capable de nourrir une population croissante et plus aisée tout en préservant les écosystèmes sensibles ; d’entrer en concurrence pour l’accès aux ressource naturelles limitées ; d’augmenter la croissance de la productivité agricole tout en atténuant le changement climatique et en s’y adaptant ainsi qu’aux autres dangers ; et de contribuer au bien-être dans les zones rurales. Ce rapport présente trois scénarios alternatifs contrastés pour illustrer différentes perspectives d’avenir. Les scénarios se fondent sur plusieurs modèles économiques mondiaux et sur de longues discussions avec les parties prenantes concernées. Le rapport souligne les considérations pour les politiques afin que les besoins futurs soient remplis de manière durable au plan économique, social et environnemental. Les scénarios mettent en lumière les incertitudes de fonds qui entourent la prise de décisions pour l’avenir, et indiquent l’importance cruciale que revêt la coopération internationale dans de nombreux domaines d’action.
    DOI: 10.1787/9789264253544-fr
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  • 25
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    Compétences en TIC et en résolution de problèmes : Où en sont les enseignants ? (2016)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Les indicateurs de l'éducation à la loupe no.40
    Parallel Title: Parallele Sprachausgabe Teachers' ICT and problem-solving skills: Competencies and needs
    Keywords: Education
    Abstract: Le secteur de l’éducation se positionne bien en matière de compétences en technologies de l’information et de la communication (TIC) et en résolution de problèmes, même s’il reste en deçà du secteur des activités spécialisées, scientifiques et techniques. Le niveau de compétences en TIC et en résolution de problèmes des enseignants du primaire et du secondaire est meilleur que celui de l’ensemble de la population, et similaire à celui des autres adultes diplômés de l’enseignement tertiaire. En Corée et au Japon, toutefois, les enseignants du primaire et du secondaire sont plus susceptibles – dans une mesure égale à plus de 40 points de pourcentage – d’avoir de bonnes compétences dans ce domaine que les autres diplômés de l’enseignement tertiaire, une fois l’âge pris en compte. En moyenne, dans les pays participant à l’enquête TALIS, 59 % des enseignants du premier cycle du secondaire font part de besoins de formation continue en matière de compétences en TIC à l’appui de leur enseignement.
    DOI: 10.1787/5jm0pkjr7qq8-fr
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    The Efficiency Impact of Open Access Competition in Rail Markets : The Case of Domestic Passenger Services in Europe (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.)
    Series Statement: International Transport Forum Discussion Papers no.2016/07
    Keywords: Transport
    Abstract: On-track competition in passenger services has traditionally been limited in European railways, with private operators offering marginal services in selected corridors in the UK, Sweden and Germany only. In recent years, a larger scale and more stable wave of open access market entry has occurred in Austria, the Czech Republic and Italy, where open access operators have gained market shares of 20-30% in long-distance corridors. Economic theory suggests that competition can result in productive efficiencies, although theories of competition are potentially outweighed by market characteristics which make monopoly a more efficient market structure when applied to the rail sector. The contestability of rail markets is further hampered by the presence of several barriers to entry as well as expansion. The literature on the efficiency effect of rail policy changes is vast, but the focus to date has been on industry structure and competitive tendering, with non-conclusive results highlighting the importance of tailoring rail policies to the specific characteristics of each network. Studies have not yet attempted to measure the industry efficiency impact of passenger open access operations, neither specifically nor systematically – which is the goal of this paper. Using a difference-in-difference estimator, we find that on-track competition has not, to date, led to major efficiency improvements across the rail systems affected – despite claims that new entrants have lower unit costs compared to incumbents. In the early days of market opening when guarantees of non-discriminatory access have not yet been fully established, on-track competition may be resulting in higher costs than in countries with monopoly passenger services. These results are based on a short timeframe and will need to be tested over a longer period, recognising that competition is a process with no instantaneous effects. An early assessment of market opening policies is crucial to inform future regulatory decisions, at a time of budgetary constraints, forthcoming European reforms under the Fourth Railway Package and growing interest in market entry by new operators.
    DOI: 10.1787/30589449-en
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    Who are the low-performing students? (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.60
    Parallel Title: Parallele Sprachausgabe Qui sont les élèves peu performants ?
    Keywords: Education
    Abstract: No country or economy participating in PISA 2012 can claim that all of its 15-year-old students have achieved basic proficiency skills in mathematics, reading and science. Some 28% of students score below the baseline level of proficiency in at least one of those subjects, on average across OECD countries. Poor performance at age 15 is not the result of any single risk factor, but rather of a combination and accumulation of various barriers and disadvantages that affect students throughout their lives. Students attending schools where teachers are more supportive, have better morale and have higher expectations for students are less likely to be low performers in mathematics, even after accounting for the socio-economic status of students and schools.
    DOI: 10.1787/5jm3xh670q7g-en
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  • 28
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    Combien les étudiants paient-ils et de quelles aides publiques bénéficient-ils ? (2016)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Les indicateurs de l'éducation à la loupe no.41
    Parallel Title: Parallele Sprachausgabe How much do tertiary students pay and what public support do they receive?
    Keywords: Education
    Abstract: Les pays de l’OCDE diffèrent sensiblement dans la façon dont les dépenses au titre de l’enseignement tertiaire sont réparties entre les sources de financement publiques et privées, et dans les aides financières qu’ils accordent aux étudiants. Les pays où les frais de scolarité sont élevés tendent également à être ceux où les entités privées autres que les ménages contribuent de façon plus significative au financement des établissements d’enseignement tertiaire. Par contraste, dans les pays présentant des régimes fiscaux plus progressifs, les étudiants s’acquittent souvent de frais de scolarité peu élevés, voire nuls, et ont accès à des aides publiques généreuses pour financer leurs études dans l’enseignement tertiaire, mais sont ensuite soumis à des taux élevés d’imposition sur le revenu. Un nombre croissant de pays de l’OCDE pratiquent des frais de scolarité plus élevés pour les étudiants en mobilité internationale que pour leurs ressortissants nationaux, et nombre d’entre eux différencient également les frais de scolarité selon les domains d’études, en grande partie en raison des différences de retombées auxquelles ils donnent accès en termes de rémunération. Dans les pays où les frais de scolarité sont élevés, les systèmes d’aide financière offrant à tous les étudiants une combinaison de prêts avec remboursement subordonné aux revenus et d’allocations sous condition de ressources peuvent s’avérer un moyen efficace de promouvoir l’accès à l’enseignement tertiaire et son équité, tout en partageant le coût de ce dernier entre les contribuables et les étudiants.
    DOI: 10.1787/5jlz9zk4rnbx-fr
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  • 29
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    National Issues in the USA in Economic Development, Mobility, and Income Inequality (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.)
    Series Statement: International Transport Forum Discussion Papers no.2016/18
    Keywords: Transport ; United States
    Abstract: This assessment of the present context for evolving socio-economic patterns and trends in the United States is intended to support consideration of prospects for gains in income shares among the lower income population, recognising that the United States is: a very large heterogeneous population; highly dispersed over a large geographic area; highly technologically developed; and with relatively high incomes by world standards. All of these factors conduce to the need to recognize the characteristics of individual nations as they move toward improved incomes for their populations. The key factor for the future in the US will be better utilisation of the underemployed population to abet the need for skilled workers to support a large aging dependent population, including better education, and greater mobility providing access to employment and to other social and economic opportunities. It is hoped that this assessment adds further dimension to the important challenges addressed here.
    DOI: 10.1787/95adc038-en
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    Conditions and Practices Associated with Teacher Professional Development and Its Impact on Instruction in TALIS 2013 (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.138
    Keywords: Education
    Abstract: A key lever for improving teaching is provision of effective professional development. This paper uses TALIS 2013 data to consider personal and school-level factors associated with teacher participation in effective professional development and reports of impact on instruction. Results of the analyses indicate that levels of teacher co-operation and instructionally-focused leadership in schools are associated with higher levels of effective professional development participation and reported instructional impact. Systems also vary significantly on the percentage of teachers in schools with supportive conditions and this is associated with differences in teacher participation in professional development types and reported instructional impact.
    DOI: 10.1787/5jlss4r0lrg5-en
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    Deregulation, Franchising, Outsourcing and Corporatisation in Local Public Transport : International Experience (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (27 p.)
    Series Statement: International Transport Forum Discussion Papers no.2016/10
    Keywords: Transport
    Abstract: This paper explores the experience of developed countries that have introduced greater private sector involvement to traditionally government owned and run urban public transport industries. Such reforms have generally been driven by a desire to reduce taxpayer costs and to improve services for travellers. Reform options of full open competition, alternative tendering models and negotiated performance based contracting are considered. Just as the possible models for reform are diverse, so too have been the outcomes from reforms across different contexts. Case studies from bus reforms in the UK and rail and tram reforms in Melbourne, Australia provide several lessons for other jurisdictions considering reforms in urban public transport. In particular, the evidence suggests that cost savings and service improvements are achievable through corporatisation of public agencies and the introduction of service tendering, though savings tend to be once-off and are subject to excessive optimism. Caution is also urged in the introduction of open competition in markets that are not commercially viable. Performance based contracts that involve arm’s length cooperation between the government and operator, when combined with the threat of competition, can achieve a good balance between the desire for quality and network flexibility from government with the commercial imperatives of the operator.
    DOI: 10.1787/4f4fd064-en
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    Forecasting Travel Time Reliability in Road Transport : A new Model for The Netherlands (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.)
    Series Statement: International Transport Forum Discussion Papers no.2016/02
    Keywords: Transport ; Netherlands
    Abstract: In this paper we describe how we included travel time variability in the national Dutch transport forecasting model and what the policy impacts of this new forecasting tool are. Until now, travel time reliability improvements for road projects were included in Dutch cost-benefit analysis (CBA) by multiplying the travel time benefits from reduced congestion by a factor 1.25. This proportionality is based on the linkage between congestion reduction and reliability improvements. However, this treatment of reliability is not useful to evaluate policies that especially affect travel time variability. From the start, this method was provisional and meant to be replaced by a better method capturing travel time variability. For this, we derived an empirical relation between the standard deviation of travel time, mean delay of travel time and length of route. This has been implemented in the national Dutch model as a post processing module. The new travel time reliability forecasting model will be incorporated in the Dutch guidelines for CBA.
    DOI: 10.1787/3ae9c057-en
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    Education, Labour Market Experience and Cognitive Skills : A First Approximation to the PIAAC Results (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 29.7cm.
    Series Statement: OECD Education Working Papers no.146
    Keywords: Education
    Abstract: This paper examines how formal education and experience in the labour market correlate with measures of human capital available in The Survey of Adult Skills, a product of the OECD Programme for the International Assessment of Adult Competencies (PIAAC). The findings are consistent with the notion that, in producing human capital, work experience substitutes formal education at the bottom of the schooling distribution. First, the number of years of working experience correlates with literacy proficiency only among low-educated individuals. Secondly, low-educated workers who only perform simple tasks on their jobs (calculating percentages or reading emails) do better in numeracy and literacy tests than similar employees who did not perform those tasks. Thirdly, workers in jobs intensive in numeric tasks perform relatively better in the numeracy section of the PIAAC test than in the literacy part. Overall, our results suggest that the contribution of on-the-job learning to skill formation is about a third of that of compulsory schooling in most of the countries that participated in PIAAC.
    DOI: 10.1787/5jlphd2qj19n-en
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    OECD Skills Strategy Diagnostic Report: Peru 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264300293
    Language: English
    Pages: Online-Ressource (168 p.)
    Series Statement: OECD skills strategy diagnostic report
    Series Statement: OECD Skills Studies
    Keywords: Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Peru ; Education ; Employment ; Peru ; Graue Literatur
    Abstract: Skills are central to Peru’s future prosperity and the well-being of its people. Peru's economic development to date has largely been driven by abundant natural resources and high commodity prices in the global market. The goal for the future is to ensure productive diversification, expand export capacity and take part in global value chains with more complex goods and services. Boosting the development, activation and use of skills will be key to achieving these ambitions. As demonstrated by the Survey of Adult Skills (PIAAC), which Peru is currently deploying, higher skills levels are not only associated with higher productivity and earnings, but also with other important outcomes, such as better health, higher levels of trust and greater propensity to contribute to society through volunteering. The OECD Skills Strategy Diagnostic Report: Peru sets out nine skills challenges for Peru. These challenges were identified through two interactive workshops with stakeholders as well as through analysis of the OECD and other data sources. The first six challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next three challenges refer to the “enabling” conditions that strengthen the overall skills system.
    DOI: 10.1787/9789264300293-en
    URL: Volltext
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    Making Integration Work : Refugees and others in need of protection (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251236
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Making Integration Work
    Parallel Title: Parallelausg. Erfolgreiche Integration; Flüchtlinge und sonstige Schutzbedürftige
    Parallel Title: Erscheint auch als Making integration work
    Keywords: Soziale Integration ; Flüchtlinge ; Migranten ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The OECD series Making Integration Work draws on key lessons from the OECD’s work on integration, particularly the Jobs for Immigrants country reviews series. The objective is to summarise in a non-technical way the main challenges and good policy practices to support the lasting integration of immigrants and their children for selected key groups and domains of integration. Each volume presents ten lessons and examples of good practice, complemented by synthetic comparisons of the integration policy frameworks in OECD countries. This first volume deals with refugees and others in need of protection, referred to as humanitarian migrants.
    DOI: 10.1787/9789264251236-en
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    Guide opérationnel CITE 2011 : Directives pour la classification des programmes éducatifs nationaux et des certifications correspondantes (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264248823
    Language: French
    Pages: Online-Ressource (120 p.)
    Parallel Title: Parallelausg. ISCED 2011 Operational Manual; Guidelines for Classifying National Education Programmes and Related Qualifications
    Parallel Title: Parallelausg. Manual Operativo CINE 2011 ; Directrices para clasificar programas nacionales de educación y certificaciones relacionadas
    Keywords: Education
    Abstract: La structure des systèmes éducatifs varie énormément d’un pays à l’autre. Afin de produire des statistiques et des indicateurs comparables à l’échelle internationale, il est nécessaire de disposer d’un cadre permettant de collecter et de soumettre des données sur des programmes éducatifs avec un contenu éducatif de niveau similaire. La Classification internationale type de l’Éducation (CITE) de l’UNESCO est la classification de référence permettant d’organiser les programmes éducatifs et les certifications correspondantes par niveau d’éducation et par domaines d’études. Les définitions et les concepts fondamentaux de la CITE ont été établis de manière à être internationalement valides et applicables à l’ensemble des systèmes éducatifs. La CITE 2011 est la deuxième révision importante de cette classification (élaborée initialement dans les années 70 et révisée pour la première fois en 1997). Elle a été adoptée par la Conférence générale de l’UNESCO en novembre 2011. Préparé conjointement par l’Institut de statistique de l’UNESCO (ISU), l’OCDE et Eurostat, ce guide opérationnel fournit des directives et notes explicatives pour l’interprétation de la classification révisée, par niveau éducatif. Il présente également des exemples nationaux de programmes et de certifications correspondantes classés dans la CITE 2011. Ce guide sera utile aux statisticiens nationaux qui collectent et soumettent des données d’éducation aux organisations internationales, ainsi qu’aux décideurs politiques et aux chercheurs intéressés par une meilleure compréhension de ces données.
    DOI: 10.1787/9789264248823-fr
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    Farm Management Practices to Foster Green Growth (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264238657
    Language: English
    Pages: Online-Ressource (141 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Farm management practices to foster green growth
    Keywords: Ökologischer Landbau ; Wirtschaftswachstum ; Nachhaltige Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Science and Technology ; Industry and Services ; Biotechnologie ; Umweltverträglichkeit ; Biologischer Landbau ; Nachhaltigkeit
    Abstract: This report looks at farm management practices with green growth potential, from farmer-led innovations (such as those directly linked to soil and water, Integrated Pest Management, organic farming) to science-led technologies (such as biotechnology and precision agriculture). Global food demand can only be met in a sustainable way if new forms of agricultural production and innovative technologies can be unlocked to increase the productivity, stability, and resilience of production systems with goals beyond just raising yields, including saving water and energy, reducing risk, improving product quality, protecting the environment and climate change mitigation.
    DOI: 10.1787/9789264238657-en
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    World Energy Statistics 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263079
    Language: English
    Pages: Online-Ressource (789 p.)
    Series Statement: World Energy Statistics
    DOI: 10.1787/9789264263079-en
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  • 39
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    Essai n 222: Essai de reproduction chez le ver de terre (Eisenia fetida/Eisenia andrei) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264502
    Language: French
    Pages: Online-Ressource (21 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 222; Earthworm Reproduction Test (Eisenia fetida/Eisenia andrei)
    Keywords: Environment
    Abstract: Cette méthode d’essai est conçue pour évaluer les effets des produits chimiques dans le sol sur le taux de reproduction (et d'autres critères sub-létaux) de deux espèces de lombric : Eisenia fetida ou Eisenia andrei. Des vers adultes sont exposés à une gamme des concentrations de la substance d'essai, mélangée dans le sol ou appliquée sur la surface du sol. La gamme des concentrations d'essai est choisie pour couvrir les concentrations susceptibles de provoquer des effets à la fois sub-létaux et létaux, sur une période de huit semaines. L'essai limite correspond à un niveau de dose de 1000 mg/kg. Cette étude inclut l'observation de comportements inhabituels et de la morphologie, le comptage et le pesage des vers adultes après les quatre premières semaines et le nombre de juvéniles éclos à la fin de la deuxième période de quatre semaines. Le taux de reproduction des vers exposés à la substance d'essai est comparé à celui des témoins afin de déterminer la concentration sans effet observé (CSEO) et/ou la CEx, en utilisant un modèle de régression pour estimer la concentration qui entraînerait une réduction de x% du taux de reproduction. Les concentrations expérimentales doivent couvrir la CEx de façon à ce que la CEx soit interpolée plutôt qu’extrapolée.
    DOI: 10.1787/9789264264502-fr
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    Essai n 478 : Essai de mutation létale dominante chez le rongeur (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264830
    Language: French
    Pages: Online-Ressource (18 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 478; Rodent Dominant Lethal Test
    Keywords: Environment
    Abstract: L’essai de mutation létale dominante a pour but de détecter si certaines substances chimiques engendrent des mutations résultant d’aberrations chromosomiques dans les cellules germinales. En outre, l’essai de mutation létale dominante se prête bien à l’évaluation de la génotoxicité, car, malgré des variations entre les espèces, les facteurs du métabolisme in vivo, la pharmacocinétique et les processus de réparation de l’ADN sont actifs et contribuent aux réponses. L’apparition d’une mutation létale dominante à la suite d’une exposition à un produit chimique d’essai indique que cette substance a affecté le tissu germinal de l’animal étudié. La LD 478 initiale a été adoptée en 1984. La présente version modifiée de cette ligne directrice reflète plus de trente années d’expérience de cet essai et tient compte des possibilités de l’intégrer ou de le combiner à d’autres essais de toxicité, notamment pour le développement, la reproduction ou encore des essais de génotoxicité; cependant, étant donné les limitations de l’essai et le grand nombre d’animaux utilisés, cet essai n’a pas vocation à être utilisé en première intention, mais plutôt comme méthode d’essai supplémentaire quand il n’existe pas d’alternative pour satisfaire les exigences réglementaire.
    DOI: 10.1787/9789264264830-fr
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    Open Government in Indonesia (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265905
    Language: English
    Pages: Online-Ressource (292 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Open government in Indonesia
    Keywords: E-Government ; Indonesien ; Governance ; Indonesia ; Indonesien ; Verwaltung ; Vernetzung ; E-Government
    Abstract: This review analyses open government principles and practices in Indonesia, highlighting opportunities for - as well as barriers to - achieving the country’s public governance reforms. It covers a wide range of topics, including the co-ordination of open government reforms by the centre of government, citizen engagement mechanisms, anti-corruption and integrity, digital government and open government data, budget transparency, public sector innovation, and the link between open government reforms and the UN Sustainable Development Goals. It provides concrete recommendations on how to further strengthen and embed openness in policy making at all levels of government, drawing on the best experiences of OECD countries.
    DOI: 10.1787/9789264265905-en
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    Strengthening governance and competitiveness in the MENA region for stronger and more inclusive growth (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265677
    Language: English
    Pages: Online-Ressource (47 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Des politiques meilleures au service de la croissance inclusive et de l'intégration économique dans la région MENA ; Politiques meilleures
    Parallel Title: Parallelausg. Strengthening governance and competitiveness in the MENA region for stronger and more inclusive growth; (Arabic version)
    Keywords: Economics
    Abstract: The MENA region registered relatively dynamic economic growth and investment rates during the first decade of the century, even during the global economic and financial crisis. This was helped by important reforms by many governments to increase economic openness, diversification, private sector development and institutional reform. The participation of Tunisia and Jordan in the Open Government Partnership, the massive investment in infrastructure by Morocco and Egypt to increase connectivity and improve participation in global trade, and the efforts of the United Arab Emirates to diversify its economy demonstrate the great potential of the region to achieve progress. However, recent political instability and security threats have considerably slowed economic prospects. Reforms have not succeeded in tackling deeper structural challenges, such as corruption, unemployment, uneven development and unequal opportunities, especially for disadvantaged regions, women and youth. Appropriate policy responses are needed to regain stability and lay the foundations for a more open economy and a more inclusive development model. While the MENA region is profoundly heterogeneous, there are significant common economic and institutional trends that support the need for more concerted action to exploit the immense potential of the region and ensure its fruitful integration into the global economy.
    DOI: 10.1787/9789264265677-en
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  • 43
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uganda 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266209
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Uganda 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Uganda ; Taxation ; Uganda ; Uganda ; Steuer
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uganda. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264266209-en
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  • 44
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    Enabling China's Transition towards a Knowledge-based Economy (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266841
    Language: English
    Pages: Online-Ressource (20 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Enabling China's Transition towards a Knowledge-based Economy; (Chinese version)
    Keywords: Economics ; Industry and Services ; China, People’s Republic
    Abstract: Since the beginning of China’s economic transformation in the early 1970s, investment has been a key driver of China’s growth and has contributed to substantial improvements in living standards. Over three decades of average annual GDP growth of 10%, disposable incomes have soared, lifting hundreds of millions of people out of extreme poverty. The share of the population living in extreme poverty has declined from above 90% in the early 1980s to less than 10% today. However, this growth model is no longer sustainable. Returns on investment have declined, although they are still higher than those of the Asian Tigers. Excess capacity is plaguing several sectors, and negative externalities have been onerous, notably in terms of environmental degradation and income inequality. A key objective of the 13th Five-Year Plan (2016-2020) is therefore to move the economy towards a path of more balanced, sustainable and inclusive growth.
    DOI: 10.1787/9789264266841-en
    URL: Volltext
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  • 45
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Burkina Faso 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266070
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Burkina Faso 2016 ; Phase 2 ; mise en œuvre pratique des normes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Burkina Faso 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Burkina Faso ; Taxation ; Burkina Faso ; Burkina Faso ; Steuer
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Burkina Faso. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264266070-en
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  • 46
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lesotho 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266148
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Lesotho 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho ; Lesotho ; Steuer
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Lesotho. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264266148-en
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    Desarrollar un instrumento multilateral que modifique los convenios fiscales bilaterales, Acción 15 - Informe final 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267435
    Language: Spanish
    Pages: Online-Ressource (60 p.)
    Series Statement: Proyecto de la OCDE y del G-20 sobre la Erosión de la Base Imponible y el Traslado de Beneficios
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report
    Parallel Title: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales, Action 15 - Rapport final 2015
    Keywords: Taxation
    Abstract: Basándose en las competencias de expertos en Derecho Internacional Público y Derecho Tributario, el informe inherente a esta acción examina la viabilidad técnica de elaborar un instrumento multilateral que modifique los convenios fiscales con el fin de aplicar eficazmente las medidas de lucha contra la erosión de las bases imponibles y el traslado de beneficios contempladas en los convenios fiscales. Por último, el informe concluye no sólo que un instrumento multilateral de esa índole es recomendable y posible, sino también que las negociaciones relativas a dicho instrumento deberían dar comienzo con carácter inmediato. Atendiendo al presente análisis, se aprobó la decisión de constituir un grupo especial de expertos que está abierto a la participación, en igualdad de condiciones, de todos los países interesados con el firme propósito de llevar a término la tarea que le fue encomendada, esto es, desarrollar dicho instrumento multilateral y abrirlo a la firma en 2016.
    DOI: 10.1787/9789264267435-es
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    Revenue Statistics in Asian Countries 2016 : Trends in Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266483
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    DOI: 10.1787/9789264266483-en
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  • 49
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    volution des politiques et des marchés agricoles : Implications pour les réformes du système commercial multilatéral (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267169
    Language: French
    Pages: Online-Ressource (104 p.)
    Parallel Title: Parallelausg. Evolving Agricultural Policies and Markets; Implications for Multilateral Trade Reform
    Keywords: Agriculture and Food
    Abstract: Cette étude met à jour des travaux antérieurs en analysant les répercussions des politiques actuelles et des réformes à la lumière des changements survenus depuis 2000 sur les marchés et dans l’action publique. Les évaluations ont été réalisées à l’aide du modèle d’équilibre général calculable METRO de l’OCDE et du modèle AGLINK-COSIMO utilisé pour établir les perspectives agricoles.
    DOI: 10.1787/9789264267169-fr
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  • 50
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    Investing in Youth: Sweden (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267701
    Language: English
    Pages: Online-Ressource (204 p.)
    Series Statement: Investing in Youth
    Parallel Title: Erscheint auch als Investing in youth
    Keywords: Bildungsinvestition ; Junge Arbeitskräfte ; Jugendliche ; Jugendpolitik ; Schweden ; Employment ; Social Issues/Migration/Health ; Sweden ; Bildungsinvestition ; Jugend
    Abstract: This report is part of the series on "Investing in Youth" which builds on the expertise of the OECD on youth employment, social support and skills. This series covers both OECD countries and countries in the process of accession to the OECD, as well as some emerging economies. The report provides a detailed diagnosis of youth policies in the area of education, training, social and employment policies. Its main focus is on disadvantaged youth including those at risk of disengaging.
    DOI: 10.1787/9789264267701-en
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    Global EV Outlook 2016 : Beyond one million electric cars (2016)
    Paris : OECD Publishing | Paris : IEA
    Details
    ISBN: 9789264279469
    Language: English
    Pages: Online-Ressource (49 p.)
    Keywords: Energy
    Abstract: The EVI is a multi-government policy forum established in 2009 under the Clean Energy Ministerial, dedicated to accelerating the deployment of EVs worldwide with the goal of a global deployment of 20 million electric cars by 2020. It brings together representatives of its member governments and partners twice per year and acts as an effective platform for knowledge-sharing on policies and programmes that support EV deployment. The EVI counts today 16 member governments (Canada, China, France, Germany, India, Italy, Japan, Korea, the Netherlands, Norway, Portugal, South Africa, Spain, Sweden, the United Kingdom and the United States),representing most of the global EV stock and including the largest and most rapidly growing EV markets worldwide. China and the United States are co-chairs of the initiative, and the EVI secretariat is hosted by the IEA.
    DOI: 10.1787/9789264279469-en
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    2015 OECD Recommendation of the Council on Gender Equality in Public Life (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264252820
    Language: English
    Pages: Online-Ressource (5 p.)
    Parallel Title: Parallelausg. Recommandation de 2015 du Conseil de l'OCDE sur l'égalité hommes-femmes dans la vie publique
    Keywords: Governance ; Social Issues/Migration/Health
    Abstract: The 2015 OECD Recommendation of the Council on Gender Equality in Public Life promotes a government-wide strategy for gender equality reform, sound mechanisms to ensure accountability and sustainability of gender initiatives, and tools and evidence to inform inclusive policy decisions. It also promotes a “whole-of-society” approach to reducing gender stereotypes, encouraging women to participate in politics and removing implicit and explicit barriers to gender equality. This Recommendation is unique, as it provides not only governments, but also parliaments and judiciaries, with clear, timely and actionable guidelines for effectively implementing gender equality and gender mainstreaming initiatives, and for improving equal access to public leadership for women and men from diverse backgrounds.
    DOI: 10.1787/9789264252820-en
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    Five Years after the Fukushima Daiichi Accident : Nuclear Safety Improvements and Lessons Learnt (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264253131
    Language: English
    Pages: Online-Ressource (80 p.)
    Keywords: Energy ; Nuclear Energy
    Abstract: Countries around the world continue to implement safety improvements and corrective actions based on lessons learnt from the 11 March 2011 accident at the Fukushima Daiichi nuclear power plant. This report provides a high-level summary and update on these activities, and outlines further lessons learnt and challenges identified for future consideration. It focuses on actions taken by NEA committees and NEA member countries, and as such is complementary to reports produced by other international organisations.
    DOI: 10.1787/9789264253131-en
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  • 54
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    Sustainable Business Models for Water Supply and Sanitation in Small Towns and Rural Settlements in Kazakhstan : (Russian version) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264257061
    Language: Russian
    Pages: Online-Ressource (84 p.) , ill.
    Parallel Title: Parallelausg. Sustainable Business Models for Water Supply and Sanitation in Small Towns and Rural Settlements in Kazakhstan
    Keywords: Environment ; Kazakhstan
    DOI: 10.1787/9789264257061-ru
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    Committing to Effective Whistleblower Protection (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264252639
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als Committing to effective whistleblower protection
    RVK:
    QP 341
    Keywords: Whistleblowing ; Anti-Korruption ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; OECD ; Whistleblowing ; Schutz ; OECD ; Whistleblowing ; Schutz
    Abstract: Whistleblower protection is essential for safeguarding the public interest, for promoting a culture of accountability and integrity in both public and private institutions, and for encouraging the reporting of misconduct, fraud and corruption wherever it occurs. While many countries are increasingly developing legal frameworks to protect whistleblowers, more can be done to mainstream integrity and promote open organisational cultures. This report analyses whistleblower protection frameworks in OECD countries, identifies areas for reform and proposes next steps to strengthen effective and comprehensive whistleblower protection laws in both the public and private sectors.
    DOI: 10.1787/9789264252639-en
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    Energy Policies of IEA Countries: Canada 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264243644
    Language: English
    Pages: Online-Ressource (287 p.)
    Series Statement: Energy Policies of IEA Countries
    Keywords: Energy ; Canada
    Abstract: Canada has continued to harvest its vast natural resources and witnessed a shale revolution alongside rising oil sands production and investment in the energy sector over the past five years. The medium-term outlook for gas/oil production and exports, however, is challenging amid uncertainties around pipeline developments and an era of low prices, abundant global supplies and surging production in the United States, Canada’s main export market. Canada maintains the highest energy supply per capita among IEA member countries. Emissions from the oil and gas sectors increased by 14% in 2005-13, despite Canada’s low-carbon electricity mix (largely hydro and nuclear). The federal government, with the provinces, has put forward stringent energy efficiency and emission standards in the buildings, power and transport sectors, but not in industry. To strengthen its position as responsible energy supplier and user, Canada must take action to mitigate emissions and energy intensity. It can continue to develop its resources in a sustainable and cost-effective manner while balancing its economic and sustainability goals. Canada remains at the forefront of technological and regulatory innovation in unconventional oil and gas production and carbon capture and storage (CCS) with four large-scale CCS projects under way in 2015. The country has adopted ambitious climate targets at provincial and federal levels, but the federation is far from meeting its targets for 2020 and 2030. In July 2015, the Premiers of the provinces and territories agreed a Canadian Energy Strategy. The IEA urges the federal government to seize this opportunity for collective action to meet its 2030 goals and bring certainty to investment in clean-energy technologies and renewables. This in-depth review analyses the energy policy challenges facing Canada and provides recommendations for each energy sector, including advice for the implementation of the Canadian Energy Strategy.
    DOI: 10.1787/9789264243644-en
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    Recommandation de 2015 du Conseil de l'OCDE sur l'égalité hommes-femmes dans la vie publique (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264252875
    Language: French
    Pages: Online-Ressource (6 p.)
    Parallel Title: Parallelausg. 2015 OECD Recommendation of the Council on Gender Equality in Public Life
    Keywords: Governance ; Social Issues/Migration/Health
    Abstract: La Recommandation de 2015 du Conseil de l'OCDE sur l'égalité hommes-femmes dans la vie publique plaide en faveur d’une stratégie interministérielle de réforme en faveur de l’égalité hommes-femmes, des mécanismes solides de responsabilisation et de pérennisation des initiatives dans ce domaine, ainsi que des outils et des indicateurs appuyant des décisions politiques inclusives. Elle encourage dans le même temps une approche prenant en compte l’ensemble de la société afin de contribuer à la réduction des stéréotypes, d’inciter les femmes à participer à la vie politique et de supprimer les dispositions qui, explicitement ou implicitement, contrarient l’égalité entre hommes et femmes. Cette Recommandation est sans équivalent. Elle fournit en effet aux gouvernements, mais aussi aux parlements et aux systèmes judiciaires, des orientations claires, opportunes et faciles à mettre en application, en vue d’une réelle égalité entre hommes et femmes, de la prise en compte des initiatives en faveur des femmes, et d’un accès plus égal aux fonctions publiques d’hommes et de femmes de conditions diverses.
    DOI: 10.1787/9789264252875-fr
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    The Implementation of the Palestinian Code of Conduct : Strengthening Ethics and Contributing to Institution-Building (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264256934
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als The implementation of the Palestinian Code of Conduct
    Keywords: Öffentlicher Dienst ; Ethik ; Palästina ; Governance ; Palestinian Authority
    Abstract: A set of clear standards of conduct for public officials can provide a critical tool for governments to promote openness, transparency and accountability in the public sector and eventually restore citizens’ trust in government. With a view to strengthening the ethics framework, the Palestinian Authority has undertaken significant progress to implement a Code of Conduct and Ethics for its civil service. This report analyses the underlining factors of an effective Code of Conduct in the overall framework of public governance reform to build open and transparent institutions. The report traces the evolution of the code from the first draft to the adopted document and discusses the final version against OECD recommendations and international good practices. The report provides actionable policy recommendations to operationalise the code towards a stronger governance framework for public sector integrity in the Palestinian Authority. The report points to the code’s strategic role alongside other measures to upgrade the ethics framework and sets an agenda to drive effective implementation in line with international principles of ethics and open government in the Palestinian Authority.
    DOI: 10.1787/9789264256934-en
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    Governance of Regulators' Practices : Accountability, Transparency and Co-ordination (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255388
    Language: English
    Pages: Online-Ressource (144 p.)
    Series Statement: The Governance of Regulators
    Parallel Title: Erscheint auch als Governance of regulators' practices
    Keywords: Regulierung ; Governance-Ansatz ; Versorgungswirtschaft ; Infrastrukturpolitik ; Wasserpolitik ; OECD-Staaten ; Governance
    Abstract: Regulators operate in a complex, high-risk environment at the interface between the public and the private sectors. They often share some responsibilities for the sectors and industries they regulate with other public institutions. And yet, if the lights go out, tap water stop running, trains break down or phones stop working, they are often held to account. In this challenging environment, the governance of regulators is critical. The role of the regulator and how it co-ordinates with other public institutions, the powers it is given and how it is held accountable for exercising these powers are key elements of a governance architecture that needs to be carefully crafted and appropriately implemented if the regulator is to succeed in combining effective regulation with a high level of trust. This report looks at the way in which four regulators – the Australian Competition and Consumer Commission (ACCC), the Australian Energy Regulator (AER), Portugal’s Water and Waste Services Regulation Authority (ERSAR) and the UK Office of Rail and Road (ORR) – have addressed these governance challenges. The report identifies approaches to implement accountability, transparency and co-ordination and helps identify some lessons that can help guide how these principles can be translated into practice.
    DOI: 10.1787/9789264255388-en
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    Promouvoir une croissance verte et inclusive au Canada (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264259386
    Language: French
    Pages: Online-Ressource (42 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Promoting Green and Inclusive Growth in Canada
    Keywords: Economics ; Canada
    Abstract: Le niveau de bien-être au Canada est élevé. Le Canada obtient des résultats supérieurs à la moyenne de l'Organisation pour les onze éléments entrant dans la construction de l’Indicateur du vivre mieux de l’OCDE. Cette performance tient pour une part au fait que l’économie et le marché du travail se sont mieux comportés que dans la quasi-totalité des pays de l’OCDE ayant subi le violent contrecoup de la crise financière mondiale. Le pays pourrait pourtant faire encore mieux dans certains domaines. Le Canada doit améliorer ses résultats en matière de productivité, en s’appuyant sur le récent rebond de la croissance de la productivité du travail pour se rapprocher des pays de l’OCDE les plus performants en termes de productivité. L’écart de productivité avec les États-Unis est particulièrement marqué pour les petites et moyennes entreprises. La croissance de la productivité pourrait en outre être plus inclusive. Les personnes issues de milieux socialement défavorisés ou de communautés autochtones, actuellement, ne participent pas autant qu’ils le pourraient et qu’ils le devraient à la forte performance économique du pays. Enfin, le Canada doit évoluer vers une croissance plus verte afin d’être en mesure de prendre sa juste part de l’action engagée à l’échelle mondiale pour lutter contre le changement climatique.
    DOI: 10.1787/9789264259386-fr
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    Verrechnungspreisdokumentation und länderbezogene Berichterstattung, Aktionspunkt 13 - Abschlussbericht 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264261013
    Language: German
    Pages: Online-Ressource (76 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report
    Parallel Title: Parallelausg. Documentation des prix de transfert et déclaration pays par pays, Action 13 - Rapport final 2015
    Keywords: Taxation
    Abstract: Dieser Bericht enthält überarbeitete Standards für die Verrechnungspreisdokumentation einschließlich Stamm- und Einzeldokumentation sowie ein Muster für die länderbezogene Berichterstattung über Einkünfte, entrichtete Steuern und bestimmte Messgrößen wirtschaftlicher Aktivität. Der neue standardisierte Ansatz verlangt von den Steuerpflichtigen, konsistente Verrechnungspreisannahmen zu formulieren, gibt den Steuerverwaltungen nützliche Informationen an die Hand, um Verrechnungspreis- und sonstige BEPS-Risiken abzuschätzen und zu entscheiden, wo Prüfungsressourcen am wirkungsvollsten eingesetzt werden können, und liefert, falls Prüfungen nötig sind, Informationen für die Einleitung und gezielte Ausrichtung dieser Prüfungen. Die länderbezogenen Berichte werden über einen zwischenstaatlichen Mechanismus für den automatischen Informationsaustausch weitergeleitet werden. Das in diesem Bericht enthaltene Umsetzungspaket soll gewährleisten, dass die länderbezogenen Berichte zeitnah vorliegen, dass die Vertraulichkeit der Informationen gewahrt bleibt und dass diese sachgerecht genutzt werden. Zu diesem Zweck wurde es um eine Mustervorschrift und Muster für die Vereinbarungen zwischen den zuständigen Behörden, auf denen der zwischenstaatliche Austausch der Berichte basieren wird, ergänzt.
    DOI: 10.1787/9789264261013-de
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  • 62
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    Fomentando o Crescimento Inclusivo da Productividade na América Latina (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258426
    Language: Portuguese
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Promoting Productivity for Inclusive Growth in Latin America
    Parallel Title: Parallelausg. Fomentando un Crecimiento Inclusivo de la Productividad en América Latina
    Keywords: Economics
    Abstract: Após um período de crescimento relativamente robusto, que permitiu que dezenas de milhões de famílias mais pobres se juntassem à classe média global, o crescimento da América Latina diminuiu recentemente, em parte como resultado de fatores externos. Para diminuir as grandes lacunas de padrões de vida em relação às economias avançadas, a região precisa aumentar significativamente o crescimento da produtividade, garantindo que os benefícios advindos alcancem a todos. Isso exigirá reformas estruturais abrangentes, apoiadas por um arcabouço de políticas públicas voltado à produtividade, que incorpore, desde o início, considerações sobre a inclusão social.
    DOI: 10.1787/9789264258426-pt
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  • 63
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    Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Suisse 2016 : Phase 2 : mise en œuvre pratique des normes (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264261457
    Language: French
    Pages: Online-Ressource (180 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Switzerland 2016; Phase 2; Implementation of the Standard in Practice
    Keywords: Taxation ; Switzerland
    Abstract: Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour la Suisse. Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 130 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale. Tous les rapports d’examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial.
    DOI: 10.1787/9789264261457-fr
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  • 64
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    Test No. 442E: In Vitro Skin Sensitisation : Human Cell Line Activation Test (h-CLAT) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264359
    Language: English
    Pages: Online-Ressource (21 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Keywords: Environment
    Abstract: The present Key Event based Test Guideline (TG) addresses the human health hazard endpoint skin sensitisation, following exposure to a test chemical. More specifically, it addresses the activation of dendritic cells, which is one Key Event on the Adverse Outcome Pathway (AOP) for Skin Sensitisation. Skin sensitisation refers to an allergic response following skin contact with the tested chemical, as defined by the United Nations Globally Harmonized System of Classification and Labelling of Chemicals (UN GHS). This TG provides three in vitro test methods addressing the same Key Event on the AOP: (i) the human cell Line Activation Test or h-CLAT method, (ii) the U937 Cell Line Activation Test or U-SENS and (iii) the Interleukin-8 Reporter Gene Assay or IL-8 Luc assay. All of them are used for supporting the discrimination between skin sensitisers and non-sensitisers in accordance with the UN GHS. Test methods described in this TG either quantify the change in the expression of cell surface marker(s) associated with the process of activation of monocytes and DC following exposure to sensitisers (e.g. CD54, CD86) or the changes in IL-8 expression, a cytokine associated with the activation of DC. In the h-CLAT and U-SENS assays, the changes of surface marker expression are measured by flow cytometry following cell staining with fluorochrome-tagged antibodies. In the IL-8 Luc assay, the changes in IL-8 expression are measured indirectly via the activity of a luciferase gene under the control of the IL-8 promoter. The relative fluorescence or luminescence intensity of the treated cells compared to solvent/vehicle control are calculated and used in the prediction model, to support the discrimination between sensitisers and non-sensitisers.
    DOI: 10.1787/9789264264359-en
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    Test No. 242: Potamopyrgus antipodarum Reproduction Test (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264311
    Language: English
    Pages: Online-Ressource (23 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 242; Essai de reproduction chez Potamopyrgus antipodarum
    Keywords: Environment
    Abstract: The Potamopyrgus antopodarumon reproduction test is designed to assess potential effects of prolonged exposure to chemicals on reproduction and survival of parthenogenetic lineages of the freshwater mudsnail Potamopyrgus antipodarum. Adult female P. antipodarum are exposed to a concentration range of the test chemical. The test chemical is dispersed into the reconstituted dilution water, added to test beakers, and adult snails are subsequently introduced into the test beakers. When testing “difficult chemicals” (i.e. volatile, unstable, readily biodegradable and adsorbing chemicals) the test can be conducted under flow-through conditions as an alternative to the semi-static design with fixed renewal periods of the medium (see paragraph 29). P. antipodarum survival over the 28 days exposure period and reproduction at the end of the test after 28 days are examined. Reproduction is evaluated by counting the number of embryo in the brood pouch (without distinction of developmental stages) at the end of 28 days exposure. The toxic effect of the test chemical on embryo numbers is expressed as ECX by fitting an appropriate regression model in order to estimate the concentration that would cause x % reduction in embryo numbers or alternatively as the No Observed Effect Concentration and Lowest Observed Effect Concentration (NOEC/LOEC) value (2).
    DOI: 10.1787/9789264264311-en
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  • 66
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    Essai n 458: Essai d'activation transcriptionnelle faisant intervenir le récepteur des androgènes humain transfecté de façon stable pour la détection de l'activité androgénique agoniste et antagoniste des produits chimiques (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264373
    Language: French
    Pages: Online-Ressource (34 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 458; Stably Transfected Human Androgen Receptor Transcriptional Activation Assay for Detection of Androgenic Agonist and Antagonist Activity of Chemicals
    Keywords: Environment
    Abstract: Cette Ligne directrice décrit un essai in vitro d’activation transcriptionnelle (TA) faisant intervenir le récepteur des androgènes (AR) humain transfecté de façon stable (ST) pour la détection de l’activité androgénique agoniste et antagoniste des produits chimiques (AR STTA). Cet essai d’activation transcriptionnelle, fondé sur une technique utilisant un gène rapporteur, est un outil in vitro qui fournit des données mécanistiques. Il est utilisé pour déterminer l’activation de signaux ou le blocage du récepteur des androgènes causé par un ligand. Il se peut que certains produits chimiques, selon le type cellulaire, affichent à la fois une activité agoniste et une activité antagoniste et soient connus pour être des modulateurs sélectifs du récepteur des androgènes. Une fois cette liaison établie, le complexe récepteur-ligand subit une translocation vers le noyau où il se fixe à certains éléments de réponse de l’ADN et transactive le gène rapporteur luciférase de luciole, induisant une augmentation de l’expression cellulaire de l’enzyme luciférase. La luciférine est un substrat transformé par l’enzyme luciférase en produit bioluminescent mesurable quantitativement par un luminomètre. Ainsi, l’activité de la luciférase peut être évaluée rapidement et à faible coût à l’aide des nombreux kits d’essai disponibles dans le commerce. Le système d’essai proposé dans cette Ligne directrice utilise la lignée cellulaire AR-EcoScreenTM.
    DOI: 10.1787/9789264264373-fr
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    Governance of Land Use in Poland : The Case of Lodz (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264260597
    Language: English
    Pages: Online-Ressource (116 p.) , ill.
    Parallel Title: Erscheint auch als Governance of land use in Poland
    Keywords: Städtische Flächennutzung ; Ballungsraum ; Lodz ; Polen ; Urban, Rural and Regional Development ; Poland
    Abstract: Lodz – the third largest city in Poland – is undertaking several major projects that have the potential to significantly reinvigorate the economy. Following the collapse of its traditional manufacturing industries in the late 1990s, Lodz went through a period of economic decline. A series of infrastructure investments and new developments are presently transforming its city centre and increasing its transportation connectivity. Coherent land-use practices across the areas where people live and work will be critical for the city and its surrounding communities to develop in a socially, environmentally, and fiscally sustainable way. This case study of the governance of land use in Lodz illustrates many promising practices and offers guidance on how to make the governance structure and planning system more coherent and robust both in Lodz, and in Poland more generally. This is the first in a series of five case studies on the governance of land use, which will culminate in a synthesis report to be published in 2017.
    DOI: 10.1787/9789264260597-en
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  • 68
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    BEPS-Projekt Erläuterung : Abschlussberichte 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263703
    Language: German
    Pages: Online-Ressource (22 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. BEPS Project Explanatory Statement; 2015 Final Reports
    Parallel Title: Parallelausg. Projet BEPS - Exposé des actions 2015
    Parallel Title: Parallelausg. Proyecto BEPS - Nota explicativa ; Informes Finales 2015
    Keywords: Taxation
    Abstract: Die Auseinandersetzung mit Gewinnverkürzung und Gewinnverlagerung (Base Erosion and Profit Shifting – BEPS) ist für Staaten weltweit ein zentrales Anliegen. 2013 verabschiedeten die OECD- und G20-Länder in gleichberechtigter Zusammenarbeit einen 15-Punkte-Aktionsplan zur Bekämpfung von Gewinnverkürzung und Gewinnverlagerung. Neben der Sicherung der Steuereinnahmen durch Ausrichtung der Besteuerung an Wirtschaftstätigkeit und Wertschöpfung besteht das Ziel des BEPS-Projekts von OECD und G20 darin, einen einheitlichen, konsensbasierten Katalog internationaler Steuerregeln zur Bekämpfung von Gewinnverkürzung und Gewinnverlagerung zu schaffen, um so die Steuerbasis zu schützen und dabei zugleich die Planungssicherheit und Berechenbarkeit für die Steuerpflichtigen zu erhöhen. Ein Kernelement dieser Arbeiten ist die Beseitigung von doppelter Nichtbesteuerung. Die dazu geschaffenen neuen Regeln dürfen allerdings nicht zu Doppelbesteuerung, unangemessenen Befolgungskosten oder Beschränkungen rechtmäßiger grenzüberschreitender Tätigkeiten führen. Diese Erläuterung bietet einen Überblick über das BEPS-Projekt und die Projektergebnisse.
    DOI: 10.1787/9789264263703-de
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  • 69
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    Gestion des risques de sécheresse et d'inondation dans l'agriculture : Enseignements pour les politiques publiques (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264254459
    Language: French
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallele Sprachausgabe Mitigating Droughts and Floods in Agriculture: Policy Lessons and Approaches
    Keywords: Agriculture and Food ; Environment ; Urban, Rural and Regional Development
    Abstract: Le changement climatique devrait augmenter la probabilité et l’ampleur des risques climatiques extrêmes, notamment les sécheresses et les inondations, auxquels le secteur agricole est tout particulièrement exposé. Même si les gains de productivité dans l’agriculture et l’évolution des politiques ont permis d’améliorer la gestion de ces risques en réduisant leurs impacts sur le secteur et les marchés agricoles, il n’en reste pas moins des marges de manœuvre significatives pour améliorer et coordonner les politiques en matière d’allocation et de droits d’usage de l’eau, de systèmes d’informations météorologiques et hydrologiques, d’innovation et de formation, d’assurance et d’indemnisation. Les risques de sécheresses et d’inondations constitueront sans aucun doute un enjeu majeur de politique publique, dès lors que l’augmentation de la demande de produits agricoles (aliments, fibres et énergie), la compétition croissante pour l’usage de l’eau et l’urbanisation accentueront les besoins de prévention et d’atténuation des risques, soulevant la question de leurs répartitions sectorielle et géographique.
    DOI: 10.1787/9789264254459-fr
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    Mitigating Droughts and Floods in Agriculture : Policy Lessons and Approaches (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264246744
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Parallel Title: Parallele Sprachausgabe Gestion des risques de sécheresse et d'inondation dans l'agriculture : Enseignements pour les politiques publiques
    Parallel Title: Erscheint auch als Mitigating droughts and floods in agriculture
    Keywords: Dürre ; Überschwemmung ; Landwirtschaft ; Ernteertrag ; OECD-Staaten ; Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Dürre ; Überschwemmung ; Landwirtschaft ; Ernteertrag
    Abstract: Climate change is expected to increase the frequency and magnitude of extreme weather events, notably of droughts and floods to which the agriculture sector is particularly exposed. While agricultural productivity growth and policy development have allowed to better cope with these risks and reduce overall impacts on the sector and commodity markets, there is substantial room to improve policy responses and co-ordinate across policy domains, including with respect to water rights and allocation, weather and hydrological information, innovation and education, and insurance and compensation schemes. Indeed, drought and flood risks are likely to become a major policy concern as increasing population will increase the demand for food, feed, fibre, and energy, not to mention the competition for water resources, and urbanisation will increase the demand for flood protection and mitigation, raising the issue of the allocation of flood risks across sectors and areas.
    DOI: 10.1787/9789264246744-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Albania 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258730
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Albania 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Albania. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264258730-en
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  • 72
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    Aligner les prix de transfert calculés sur la création de valeur, Actions 8-10 - Rapports finaux 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264249202
    Language: French
    Pages: 1 Online-Ressource (208 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Gewährleistung der Übereinstimmung zwischen Verrechnungspreisergebnissen und Wertschöpfung: Aktionspunkte 8-10: Abschlussbericht 2015
    Parallel Title: Parallele Sprachausgabe Garantizar que los resultados de los precios de transferencia estén en línea con la creación de valor, Acciones 8 a 10 – Informes finales 2015
    Parallel Title: Parallele Sprachausgabe Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
    Keywords: Taxation ; Economics
    Abstract: Le rapport contient des révisions des Principes de l’OCDE applicables en matière de prix de transfert qui visent à ce que les prix de transfert calculés soient alignés sur la création de valeur. Les instructions révisées portent sur les principaux domaines suivants: les questions de prix de transfert dans le cas de transactions impliquant des actifs incorporels; les arrangements contractuels, y compris l’allocation contractuelle des risques et des bénéfices correspondants, qui ne correspond pas aux activités effectivement réalisées; le niveau de rendement octroyé aux financements apportés par une entité du groupe multinational fortement capitalisée, lorsque ces rendements ne correspondent pas au niveau d’activité de cette entité ; et d’autres transactions à haut risque. Le rapport présente également les activités de suivi qu’il faudra consacrer à la méthode transactionnelle du partage des bénéfices, ce qui conduira à rédiger des lignes directrices détaillées sur l’utilisation appropriée de cette méthode en vue de mieux aligner les prix de transfert calculés sur la création de valeur.
    DOI: 10.1787/9789264249202-fr
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    OECD Environmental Performance Reviews: France 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085794 , 9789264252714 , 9789264260214
    Language: English
    Pages: 1 Online-Ressource (256 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe Examens environnementaux de l'OCDE : France 2016
    Keywords: Environment ; France
    Abstract: OECD Environmental Performance Reviews provide independent assessments of countries’ progress towards their environmental policy objectives. Reviews promote peer learning, enhance government accountability, and provide targeted recommendations aimed at improving countries’ environmental performance, individually and collectively. They are supported by a broad range of economic and environmental data and evidence-based analysis. Each cycle of Environmental Performance Reviews covers all OECD member countries and selected partner countries. The most recent reviews include: Spain (2015), Brazil (2015) and Chile (2016). This report is the third Environmental Performance Review of France. It evaluates progress towards sustainable development and green growth, with a focus on energy transition and biodiversity.
    DOI: 10.1787/9789264252714-en
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    Debate the Issues: Investment (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251861 , 9789264242661
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 14.5 x 22cm.
    Series Statement: OECD Insights
    Parallel Title: Parallele Sprachausgabe Inversión: análisis de temas de actualidad
    Parallel Title: Parallele Sprachausgabe Débattre des enjeux : investissement
    Parallel Title: Erscheint auch als Debate the issues
    Keywords: Auslandsinvestition ; Investition ; Wirtschaftslage ; Wirtschaftsprognose ; Prognose ; Politik ; Welt ; Finance and Investment ; Bericht ; Aufsatzsammlung ; Weltwirtschaft
    Abstract: Why do financial markets see so little risk, while companies that invest in the real economy appear to be much more prudent? How will we fund future pensions when interest on the products that finance them are so low? Where will the trillions of dollars needed to improve and extend infrastructures come from? How should international capital flows be regulated? These and other challenges are discussed in this collection of expert opinions on the social, economic and policy perspectives facing international investors, governments, businesses, and citizens worldwide.
    DOI: 10.1787/9789264242661-en
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  • 75
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250871
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Niue 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Niue ; Taxation ; Niue
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Niue. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264250871-en
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  • 76
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    Examens environnementaux de l'OCDE : Brésil 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255913 , 9789264255920
    Language: French
    Pages: 1 Online-Ressource (296 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Brazil 2015
    Parallel Title: Parallele Sprachausgabe OCDE - Avaliações de Desempenho Ambiental Brasil 2015
    Keywords: Environment ; Brazil
    Abstract: Ce rapport est le premier examen environnemental du Brésil. Il évalue les progrès accomplis par le Brésil en termes de développement durable et d'économie verte, avec un accent sur la conservation de la biodiversité et l’utilisation durable des zones protégées. Les examens environnementaux de l’OCDE sont des évaluations indépendantes des progrès accomplis par les pays pour tenir leurs engagements environnementaux nationaux et internationaux. Ces examens ont pour objectif de favoriser les échanges de bonnes pratiques et l’apprentissage entre pairs, d’aider les gouvernements à rendre compte de leurs politiques auprès des autres pays et de l’opinion publique et d’améliorer la performance environnementale, individuelle et collective, des pays. Les analyses s’appuient sur un large éventail de données économiques et environnementales et contiennent également des recommandations de politique publique. Au cours de chaque cycle d’examens environnementaux, l’OCDE passe en revue l’ensemble de ses pays membres ainsi que certains pays partenaires. Les derniers pays examinés sont la Pologne (2015), l’Espagne (2015) et les Pays-Bas (2015).
    DOI: 10.1787/9789264255913-fr
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  • 77
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    OECD Investment Policy Reviews: Philippines 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264254510
    Language: English
    Pages: 1 Online-Ressource (312 p.) , 16 x 23cm.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD investment policy reviews
    Keywords: Investitionspolitik ; Philippinen ; Finance and Investment ; Philippines ; Bericht ; Philippinen ; Auslandsinvestition
    Abstract: This review assesses the overall investment climate in the Philippines, looking at investment policy, investment promotion and facilitation, competition policy, infrastructure investment and responsible business conduct. The Review documents successful reform episodes over the past 25 years in the Philippines, assesses their impact and suggests areas for further reforms. It looks at how to raise investment levels by both foreign and domestic enterprises and at how to ensure that such investment contributes to sustainable and inclusive growth. The current macroeconomic situation in the Philippines is favourable, remittances are high, the business process outsource industry is booming, and the new Competition Act will help to make the domestic market more competitive. The Review argues for one further reform push to ease the many restrictions on foreign investors in the Philippines so as to provide an investment climate where all firms can invest and grow.
    DOI: 10.1787/9789264254510-en
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  • 78
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    Begrenzung der Gewinnverkürzung durch Zins- und wirtschaftlich vergleichbare Aufwendungen, Aktionspunkt 4 – Abschlussbericht 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255050
    Language: German
    Pages: 1 Online-Ressource (124 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Limiter l'érosion de la base d'imposition faisant intervenir les déductions d'intérêts et d'autres frais financiers, Action 4 - 2015 Rapport final
    Parallel Title: Parallele Sprachausgabe Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
    Parallel Title: Parallele Sprachausgabe Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report: (Korean version)
    Keywords: Taxation
    Abstract: Die Mobilität und Fungibilität des Geldes ermöglicht es multinationalen Konzernen, durch Anpassungen der Höhe des Fremdkapitals in einzelnen Konzernunternehmen günstige Steuerergebnisse zu erzielen. Der empfohlene Ansatz gewährleistet, dass die von einem Unternehmen in Abzug gebrachten Nettozinsaufwendungen an den Umfang seiner wirtschaftlichen Aktivitäten geknüpft sind, der anhand seines steuerpflichtigen Gewinns vor Zinsen und Abschreibungen gemessen wird (EBITDA). Dieser Ansatz besteht aus drei Elementen: einer Festquotenregel, die auf einem Referenzwert für das Verhältnis Nettozinsaufwand/EBITDA beruht, einer Konzernquotenregel, die es einem Unternehmen erlaubt, unter bestimmten Umständen – in Abhängigkeit von der Position seines weltweiten Konzerns – höhere Zinsaufwendungen in Abzug zu bringen, sowie gezielten Regeln, mit denen spezifischen Risiken begegnet werden soll. Ein Staat kann auf die Einführung einer Konzernquotenregel verzichten, in diesem Fall sollte er die Festquotenregel jedoch ohne unangemessene Diskriminierung einheitlich auf Unternehmen multinationaler und nationaler Konzerne anwenden.
    DOI: 10.1787/9789264255050-de
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  • 79
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    Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Mauritanie 2016 : Phase 2: mise en œuvre pratique des normes (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250833
    Language: French
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritania 2016: Phase 2: Implementation of the Standard in Practice
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour la Mauritanie. Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 130 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale. Tous les rapports d’examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial.
    DOI: 10.1787/9789264250833-fr
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  • 80
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    PISA 2015 Results (Volume I) : Excellence and Equity in Education (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266490
    Language: English
    Pages: 1 Online-Ressource (492 p.) , 21 x 28cm.
    Series Statement: PISA
    Parallel Title: Parallele Sprachausgabe PISA 2015 Ergebnisse (Band I): Exzellenz und Chancengerechtigkeit in der Bildung
    Parallel Title: Parallele Sprachausgabe Résultats du PISA 2015 (Volume I) : L'excellence et l'équité dans l'éducation
    Keywords: Education
    Abstract: The OECD Programme for International Student Assessment (PISA) examines not just what students know in science, reading and mathematics, but what they can do with what they know. Results from PISA show educators and policy makers the quality and equity of learning outcomes achieved elsewhere, and allow them to learn from the policies and practices applied in other countries. PISA 2015 Results (Volume I): Excellence and Equity in Education, is one of five volumes that present the results of the PISA 2015 survey, the sixth round of the triennial assessment. It summarises student performance in science, reading and mathematics, and defines and measures equity in education. It focuses on students’ attitudes towards learning science, including their expectations of working in science-related careers. The volume also discusses how performance and equity have evolved across PISA-participating countries and economies over recent years.
    DOI: 10.1787/9789264266490-en
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  • 81
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    Règles de communication obligatoire d'informations, Action 12 - Rapport final 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264252417
    Language: French
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Mandatory Disclosure Rules, Action 12 - 2015 Final Report
    Parallel Title: Parallele Sprachausgabe Exigir a los contribuyentes que revelen sus mecanismos de planificación fiscal agresiva, Acción 12 - Informe final 2015
    Parallel Title: Parallele Sprachausgabe Mandatory Disclosure Rules, Action 12 - 2015 Final Report: (Korean version)
    Keywords: Taxation
    Abstract: À ce jour, l’une des principales difficultés rencontrées par les administrations fiscales à travers le monde est l’absence d’accès en temps voulu à des informations complètes et pertinentes sur les stratégies de planification fiscale agressive. Les régimes de communication obligatoire d’informations peuvent permettre aux pays de réagir rapidement face aux risques fiscaux en offrant un accès en temps opportun à de telles informations. Ce rapport passe en revue les régimes de communication obligatoire d’informations à partir de l’expérience de pays qui en sont dotés, et formule des recommandations en vue d’établir un cadre modulaire à l’intention des pays qui souhaitent mettre en œuvre un régime de communication obligatoire d’informations permettant d’obtenir très tôt des renseignements sur les stratégies de planification fiscale à caractère potentiellement agressif ou abusif et sur leurs utilisateurs. Les recommandations offrent la latitude nécessaire pour trouver un juste équilibre entre la nécessité pour l’administration fiscale d’obtenir, en temps utile, des renseignements de meilleure qualité et les contraintes de respect des règles pour les contribuables. Le rapport énonce en outre des recommandations spécifiques portant sur les règles qui ciblent les dispositifs fiscaux internationaux et visant à concevoir et mettre en place une coopération et des échanges de renseignements plus efficaces entre administrations fiscales.
    DOI: 10.1787/9789264252417-fr
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  • 82
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gabon 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258792
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Gabon 2016 : Phase 2 : mise en œuvre pratique des normes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Gabon 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gabun ; Taxation ; Gabon
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gabon. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264258792-en
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  • 83
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    Examens environnementaux de l'OCDE : Pays-Bas 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258136 , 9789264252516
    Language: French
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: The Netherlands 2015
    Keywords: Environment ; Netherlands
    Abstract: Ce rapport est le troisième examen environnemental des Pays-Bas. Il évalue les progrès accomplis par les Pays-Bas en termes de développement durable et de croissance verte, avec un accent particulier sur la mobilité durable et la gestion des déchets et des matières. Les examens environnementaux de l’OCDE sont des évaluations indépendantes des progrès accomplis par les pays pour tenir leurs engagements environnementaux nationaux et internationaux. Ces examens ont pour objectif de favoriser les échanges de bonnes pratiques et l’apprentissage entre pairs, d’aider les gouvernements à rendre compte de leurs politiques auprès des autres pays et de l’opinion publique et d’améliorer la performance environnementale, individuelle et collective, des pays. Les analyses s’appuient sur un large éventail de données économiques et environnementales et contiennent également des recommandations de politique publique. Au cours de chaque cycle d’examens environnementaux, l’OCDE passe en revue l’ensemble de ses pays membres ainsi que certains pays partenaires. Les derniers pays examinés sont la Pologne (2015), l’Espagne (2015) et le Brésil (2015).
    DOI: 10.1787/9789264252516-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258877
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Suisse 2016 : Phase 2 : mise en œuvre pratique des normes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Switzerland 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264258877-en
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  • 85
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    SMEs in Libya's Reconstruction : Preparing for a Post-Conflict Economy (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264205
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 21 x 28cm.
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als SMEs in Libya's reconstruction
    Keywords: KMU ; Wirtschaftlicher Wiederaufbau ; Libyen ; Development ; Libya
    Abstract: The report is intended to contribute to the implementation of policies in a post-conflict Libya to promote private sector development. The report analyses the structural economic and framework conditions prevalent in Libya, highlights potential drivers of development and considers the role of SMEs and entrepreneurship promotion in driving post-conflict recovery. Based on international experience and practices, and considering the context of the country, the report identifies the necessary legal frameworks, institutions and policies for the promotion of SME and entrepreneurship. The document is part of a wider MENA Transition Fund project to support the design and implementation of SME policies in Libya.
    DOI: 10.1787/9789264264205-en
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  • 86
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saudi Arabia 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250895
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saudi Arabia 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saudi Arabia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264250895-en
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  • 87
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    The Korean Public Procurement Service : Innovating for Effectiveness (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264249431
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als The Korean public procurement service
    Keywords: Öffentlicher Auftrag ; Südkorea ; Governance ; Korea, Republic of
    Abstract: This report on the Public Procurement Service of Korea examines the effectiveness of its system, identifying good practices that can inspire reform efforts in other countries. In particular, the report highlights the efficiency gains achieved by implementation of a comprehensive e-procurement system and the savings generated by an integrated support for government-wide contracts. It also looks at how Korea is adopting a strategic and multi-dimensional approach to using public procurement in the support of small businesses and other social objectives. In identifying possible improvements to Korea’s system, recommendations include a more centralised look at workforce training and development issues and additional features for Korea’s e-procurement system, as well as a review of existing certification and preference programs.
    DOI: 10.1787/9789264249431-en
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  • 88
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    Start-up Latin America 2016 : Building an Innovative Future (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265660
    Language: English
    Pages: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Series Statement: Development Centre Studies
    Parallel Title: Parallele Sprachausgabe Startup América Latina 2016 : Construyendo un futuro innovador
    Parallel Title: Erscheint auch als Start-up Latin America 2016
    Keywords: Gründungsförderung ; Unternehmensgründung ; Lateinamerika ; Chile ; Kolumbien ; Mexiko ; Peru ; Development
    Abstract: Start-ups are gaining momentum in Latin America. Start-up Latin America 2016: Building an innovative future reviews the dynamics of start-ups and the policies for start-up promotion in four countries in the region – Chile, Colombia, Mexico and Peru. The report reviews the policy mix for start-up promotion and highlights the progress made by each country and future challenges. It identifies good practices in promoting start-ups and lessons learned in Latin America in the design and implementation of policies.
    DOI: 10.1787/9789264265660-en
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  • 89
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    Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz, Aktionspunkt 5 – Abschlussbericht 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258037
    Language: German
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
    Parallel Title: Parallele Sprachausgabe Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance, Action 5 - Rapport final 2015
    Parallel Title: Parallele Sprachausgabe Combatir las prácticas fiscales perniciosas, teniendo en cuenta la transparencia y la sustancia, Acción 5 – Informe final 2015
    Keywords: Taxation
    Abstract: Präferenzielle Steuerregelungen sind weiterhin ein kritischer Bereich. Besorgnis herrscht gegenwärtig vor allem über präferenzielle Regelungen, die zur künstlichen Gewinnverlagerung genutzt werden können, sowie über mangelnde Transparenz im Zusammenhang mit bestimmten steuerlichen Vorabzusagen („Rulings“). In diesem Bericht wird die vereinbarte Methode beschrieben, um festzustellen, ob eine wesentliche Geschäftstätigkeit vorliegt. In Bezug auf Regelungen für geistiges Eigentum, wie z.B. Patentboxen, einigte man sich auf den „Nexus-Ansatz“, bei dem die Ausgaben als Hilfsvariable für die wesentliche Geschäftstätigkeit dienen, womit gewährleistet wird, dass Steuerpflichtige eine solche Regelung nur in Anspruch nehmen können, wenn sie Forschungs- und Entwicklungstätigkeiten durchgeführt und für diese Aktivitäten effektiv Ausgaben getätigt haben. Das gleiche Prinzip kann auch auf andere präferenzielle Regelungen angewandt werden, und zwar so, dass die erforderliche wesentliche Geschäftstätigkeit dann vorliegt, wenn der Steuerpflichtige die entscheidenden einkünftegenerierenden Tätigkeiten durchgeführt hat. Zur Förderung der Transparenz wurde ein Rahmen für den verbindlichen spontanen Informationsaustausch über steuerliche Vorabzusagen vereinbart, die ohne einen solchen Informationsaustausch zu BEPS-Problemen führen könnten. Der Bericht liefert zudem die Ergebnisse der Anwendung der bereits zuvor vom FHTP verwendeten Kriterien sowie der nun genauer ausgearbeiteten Faktoren der wesentlichen Geschäftstätigkeit (Substanz) und der Transparenz auf eine Reihe von Regelungen.
    DOI: 10.1787/9789264258037-de
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  • 90
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    Skills Matter : Further Results from the Survey of Adult Skills (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258051
    Language: English
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Parallele Sprachausgabe L'importance des compétences : Nouveaux résultats de l'évaluation des compétences des adultes
    Parallel Title: Erscheint auch als Skills matter
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Education ; Employment ; Erwachsener ; Bildungsniveau ; Erwachsenenbildung
    Abstract: In the wake of the technological revolution that began in the last decades of the 20th century, labour market demand for information-processing and other high-level cognitive and interpersonal skills is growing substantially. The Survey of Adult Skills, a product of the OECD Programme for the International Assessment of Adult Competencies (PIAAC), was designed to provide insights into the availability of some of these key skills in society and how they are used at work and at home. The first survey of its kind, it directly measures proficiency in several information-processing skills – namely literacy, numeracy and problem solving in technology-rich environments. This volume reports results from the 24 countries and regions that participated in the first round of the survey in 2011-12 (first published in OECD Skills Outlook 2013: First Results from the Survey of Adult Skills) and from the nine additional countries that participated in the second round in 2014-15 (Chile, Greece, Indonesia [Jakarta], Israel, Lithuania, New Zealand, Singapore, Slovenia and Turkey). It describes adults’ proficiency in the three information-processing skills assessed, and examines how skills proficiency is related to labour market and social outcomes. Another related report, The Survey of Adult Skills: Reader’s Companion, Second Edition, describes the design and methodology of the survey and its relationship to other international assessments of young students and adults.
    DOI: 10.1787/9789264258051-en
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  • 91
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    Stratégies collaboratives pour la création de valeur partagée au niveau du pays : Cadre pour les projets extractifs (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264259409
    Language: French
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Series Statement: Les outils de l'OCDE pour le développement
    Parallel Title: Parallele Sprachausgabe Collaborative Strategies for In-Country Shared Value Creation: Framework for Extractive Projects
    Keywords: Governance ; Development
    Abstract: Ce Cadre est un outil opérationnel donnant des orientations pratiques pour tirer meilleur parti du développement des ressources naturelles non renouvelables dans le but d’édifier, d’une manière évolutive, des économies compétitives, diversifiées et durables. Il constitue un guide sur la façon dont les gouvernements hôtes, les industries extractives et la société civile peuvent œuvrer de concert, de manière systématique et structurée, pour permettre la création de valeur partagée au niveau du pays et appuyer la mise en œuvre du Programme de développement durable à l’horizon 2030. Le Cadre dépasse les frontières sectorielles et expose des stratégies propres à éclairer une élaboration des politiques plus intégrée, cohérente et efficace. Il suggère également des mécanismes de suivi et d’évaluation afin de mesurer progrès et impacts au fil du temps. Destiné aux gouvernements, à l’industrie et à la société civile, il articule les rôles respectifs afin d’améliorer la collaboration, le respect et la responsabilité mutuels.
    DOI: 10.1787/9789264259409-fr
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  • 92
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    OECD Development Co-operation Peer Reviews: United States 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266971
    Language: English
    Pages: 1 Online-Ressource (136 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; USA ; Development ; United States
    Abstract: The OECD Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
    DOI: 10.1787/9789264266971-en
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  • 93
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    Education in Colombia (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255548 , 9789264297463 , 9789264250604
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 16 x 23cm.
    Series Statement: Reviews of National Policies for Education
    Parallel Title: Erscheint auch als Education in Colombia
    Keywords: Bildungspolitik ; Bildungswesen ; Kolumbien ; Education ; Colombia ; Kolumbien ; Bildungswesen
    Abstract: How can Colombia improve both the quality and equity of its education system while also addressing efficiency challenges? Despite a fundamental transformation of its education system over the past two decades, Colombia faces two critical challenges: high levels of inequality from the earliest years and low levels of quality across its education system. This report assesses Colombia’s policies and practices against the best approaches in education and skills from across the OECD. It analyses its education system’s major strengths and the challenges it faces, from early childhood education and care to tertiary education. With insights drawn from international research, it offers recommendations on how Colombia can improve quality and equity to reach its goal of being the “most educated” country in Latin America by 2025. This report will be of interest in Colombia as well as other countries looking to raise the quality, equity and efficiency of their education systems.
    DOI: 10.1787/9789264250604-en
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  • 94
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    Accroître l'efficacité des mécanismes de règlement des différends, Action 14 - Rapport final 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264252370
    Language: French
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Verbesserung der Effizienz von Streitbeilegungsmechanismen, Aktionspunkt 14 - Abschlussbericht 2015
    Parallel Title: Parallele Sprachausgabe Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report: (Korean version)
    Parallel Title: Parallele Sprachausgabe Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report
    Parallel Title: Parallele Sprachausgabe Hacer más efectivos los mecanismos de resolución de controversias, Acción 14 – Informe final 2015
    Keywords: Taxation
    Abstract: L’amélioration des mécanismes de règlement des différends fait partie intégrante des travaux sur le BEPS. Les mesures élaborées dans le cadre de l’action 14 du Plan BEPS et décrites dans ce rapport visent à réduire les risques d’incertitude et de double imposition involontaire en garantissant une application cohérente et correcte des conventions fiscales, notamment grâce à un règlement efficace et rapide par la procédure amiable des différends liés à l’interprétation ou à l’application des conventions. Les pays ont accepté d’apporter des modifications importantes à leur propre mode de règlement des différends, en particulier, en élaborant une norme a minima en matière de règlement des différends relatifs aux conventions, qu’ils se sont engagés à mettre en œuvre rapidement et efficacement au moyen d’un mécanisme fiable de suivi exercé par les pairs. En outre, un grand nombre de pays se sont déjà engagés à introduire une clause d’arbitrage obligatoire et contraignante dans leurs conventions fiscales bilatérales en tant que moyen pour garantir que les différends relatifs aux conventions seront réglés dans les délais impartis.
    DOI: 10.1787/9789264252370-fr
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  • 95
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    SME and Entrepreneurship Policy in Israel 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264262324 , 9789264294493 , 9789264263796
    Language: English
    Pages: 1 Online-Ressource (260 p.) , 21 x 28cm.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Parallel Title: Erscheint auch als SME and entrepreneurship policy in Israel 2016
    Keywords: KMU ; Unternehmer ; Wirtschaftspolitik ; Mittelstandspolitik ; Israel ; Employment ; Governance ; Urban, Rural and Regional Development ; Industry and Services ; Israel ; Israel ; Unternehmenspolitik
    Abstract: This report examines Israel’s performance in stimulating SMEs and entrepreneurship and makes recommendations for government policy. A dual economy has gradually emerged in Israel, in which high rates of successful technology-based entrepreneurship contrast with low average productivity and growth in traditional SMEs. Israel has excellent framework conditions and programmes for technology-based start-ups and SMEs in areas such as R&D, high-level skills generation and venture capital finance. These strengths need to be maintained. At the same time, more needs to be done to spread success to all types of SMEs and all groups of the Israeli population. This report recommends a range of new and expanded interventions for example in access to credit, broad innovation, workforce skills development, management support and entrepreneurship education. It recommends underpinning these actions with a national SME and entrepreneurship policy strategy and new arrangements for inter-ministerial co-ordination.
    DOI: 10.1787/9789264262324-en
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  • 96
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    The Survey of Adult Skills : Reader's Companion, Second Edition (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258075
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Erscheint auch als The survey of adult skills
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Education ; Erwachsener ; Bildungsniveau ; Erwachsenenbildung
    Abstract: In the wake of the technological revolution that began in the last decades of the 20th century, labour market demand for information-processing and other high-level cognitive and interpersonal skills is growing substantially. The Survey of Adult Skills, a product of the OECD Programme for the International Assessment of Adult Competencies (PIAAC), was designed to provide insights into the availability of some of these key skills in society and how they are used at work and at home. The first survey of its kind, it directly measures proficiency in several information-processing skills – namely literacy, numeracy and problem solving in technology-rich environments. The Survey of Adult Skills: Reader’s Companion, Second Edition describes the design and methodology of the survey and its relationship to other international assessments of young students and adults. It is a companion volume to Skills Matter: Further Results from the Survey of Adult Skills. Skills Matter reports results from the 24 countries and regions that participated in the first round of the survey in 2011-12 (first published in OECD Skills Outlook 2013: First Results from the Survey of Adult Skills) and from the nine additional countries that participated in the second round in 2014-15 (Chile, Greece, Indonesia [Jakarta], Israel, Lithuania, New Zealand, Singapore, Slovenia and Turkey).
    DOI: 10.1787/9789264258075-en
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  • 97
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    Reforming Economic Instruments for Water Resources Management in Kyrgyzstan (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264249363
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Reforming economic instruments for water resources management in Kyrgyzstan
    Keywords: Wasserpolitik ; Wasserversorgung ; Kirgisistan ; Environment ; Kyrgyzstan ; Kirgisien ; Wasserversorgung ; Abwasserbeseitigung ; Bewässerung ; Wasserverschmutzung
    Abstract: This report presents recommendations on the reform of economic instruments for water resources management in Kyrgyzstan, specifically on tariffs for urban water supply and sanitation (WSS) and irrigation water, pollution charges, surface water abstraction charges for enterprises (consumptive and non-consumptive uses), specific land tax rates for the Issyk-Kul biosphere reserve, as well as taxes and customs duty on products contributing to water pollution. For each instrument, alternative reform options are identified and assessed, and preferred options put forward, with an action plan.
    DOI: 10.1787/9789264249363-en
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  • 98
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    L' urbanisation des pays de l'Afrique de l'Ouest 1950–2010 : Africapolis I, mise à jour 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264252257
    Language: French
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Series Statement: Cahiers de l'Afrique de l'Ouest
    Parallel Title: Parallele Sprachausgabe Urbanisation Dynamics in West Africa 1950–2010: Africapolis I, 2015 Update
    Keywords: Development
    Abstract: Depuis 1950, le nombre d'agglomérations urbaines en Afrique de l'Ouest est passé de 152 à près de 2 000. Elles abritent aujourd'hui 41 % de la population totale de la région. Les villes et leurs habitants façonnent de plus en plus le paysage économique, politique et social de l’Afrique de l’Ouest. Cependant, peu de données à jour harmonisées sont disponibles pour l’analyse et la formulation des politiques de développement aux niveaux local, national et régional. Africapolis, base de données cohérente et homogène sur l'urbanisation, vise à combler ce manque. La mise à jour 2015 porte sur 17 pays ouest-africains sur la période 1950-2010. L’apport méthodologique original est de combiner sources démographiques et images satellitaires et aériennes pour fournir des estimations de population et une géolocalisation de chacune des agglomérations urbaines. L’approche morphologique adoptée permet une meilleure compréhension des processus de transformation territoriale au cœur des dynamiques complexes d’urbanisation en Afrique de l’Ouest. Ces processus peuvent être observés à plusieurs échelles : métropoles, villes secondaires, coalescence de villages et conurbations. L'identification des villes de moins de 100 000 habitants est une contribution majeure d’Africapolis. Elle révèle que celles-ci représentent 90 % des villes ouest-africaines, soit une population totale de 45 millions de personnes – un chiffre qui souligne la place importante que les petites villes occupent dans le système urbain. Cette édition donne également de nouvelles estimations de l'urbanisation au Nigéria, pays le plus peuplé d'Afrique, constituant ainsi la base de données la plus complète sur les dynamiques d'urbanisation dans ce pays.
    DOI: 10.1787/9789264252257-fr
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  • 99
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    Corruption in the extractive value chain : typology of risks, mitigation measures and incentives (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264256569
    Language: English
    Pages: 1 Online-Ressource (112 pages) , 21 x 28cm.
    Series Statement: OECD Development Policy Tools
    Parallel Title: Parallele Sprachausgabe 채굴산업 가치사슬에서의 부패: 위험요인, 완화방안 및 인센티브 유형
    Parallel Title: Erscheint auch als Corruption in the extractive value chain
    Keywords: Korruption ; Anti-Korruption ; Rohstoffwirtschaft ; Welt ; Development ; Bericht ; Weltwirtschaft ; Korruption ; Wertschöpfungskette ; OECD
    Abstract: One case of transnational corruption out of five occurs in the extractive sector according to the 2014 OECD Foreign Bribery Report. In this area, corruption has become increasingly complex and sophisticated affecting each stage of the extractive value chain with potential huge revenue losses for the public coffers. This report is intended to help policy makers, law enforcement officials and stakeholders strengthen prevention efforts at both the public and private levels, through improved understanding and enhanced awareness of corruption risk and mechanisms. It will help better tailoring responses to evolving corruption patterns and effectively countering adaptive strategies. The report also offers options to put a cost on corruption to make it less attractive at both the public and private levels.
    DOI: 10.1787/9789264256569-en
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  • 100
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    Education in Thailand : An OECD-UNESCO Perspective (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264259119
    Language: English
    Pages: 1 Online-Ressource (300 p.) , 16 x 23cm.
    Series Statement: Reviews of National Policies for Education
    Parallel Title: Erscheint auch als Education in Thailand
    Keywords: Bildungspolitik ; Thailand ; Education ; Thailand ; Thailand ; Bildung ; Bildungspolitik
    Abstract: Thailand’s education system stands at a crossroads. Significant investment has widened access to education and the country performs relatively well in international assessments compared with its peers. But the benefits have not been universally distributed and Thailand has not received the return on its spending on education that it might have expected. This report encourages Thailand to focus on four priority areas to prepare students from all backgrounds for a fast-changing world. The first is to set clear, common standards for all students through a revised and improved curriculum. The second priority is to build capacity to reliably assess students across the full range of competencies needed for success in life and in learning. Third, Thailand needs to develop a holistic strategy to prepare teachers and school leaders to deliver education reform, including implementing the revised curriculum, and to tackle teaching shortages in the most deprived areas. The final challenge is to create a comprehensive information and communications technology strategy to equip all Thailand’s schools, teachers and students for the 21st century.
    DOI: 10.1787/9789264259119-en
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