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  • 2015-2019  (60)
  • 2015  (60)
  • Paris : OECD Publishing  (60)
  • Cham : Springer International Publishing AG
  • OECD-Staaten  (60)
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  • 2015-2019  (60)
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  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264228733
    Language: English
    Pages: Online-Ressource (128 p.)
    Parallel Title: Erscheint auch als The metropolitan century
    DDC: 300
    Keywords: OECD ; Urbanisierung ; OECD-Staaten ; Urban, Rural and Regional Development ; OECD ; Metropolregion ; Verstädterung
    Abstract: The report provides an outline of recent and likely future urbanisation trends and discusses the consequences. The world is in the middle of an urbanisation process that will cause urbanisation rates to rise from low double digit rates to more than 80% by the end of the century. It argues that this is both a great opportunity and a great challenge, as decisions taken today will affect the lifes of people for a long time to come. The report aims at explaining why cities exist, and what can make them prosperous and function well. It also discusses whether cities are good for residents, for the countries they are located in and for the global environment. The report argues that cities exist and grow because they are a source of economic prosperity and offer amenities that benefit their residents. It concludes that urbanisation is a process that needs to be shaped by policy makers to ensure that all benefit from it.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238701
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    DDC: 333.913
    RVK:
    RVK:
    Keywords: OECD ; Grundwasser ; Landwirtschaft ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser
    Abstract: Groundwater has provided great benefits to agriculture irrigation in semi-arid OECD countries, but its intensive use beyond recharge in certain regions has depleted resources and generated significant negative environmental externalities. The report provides a characterisation of the diversity of groundwater systems, reviews policies in OECD countries, and proposes a package of recommendations to ensure that groundwater can sustain its services to agriculture and contribute to climate change adaptation.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238718 , 9789264234024
    Language: English
    Pages: Online-Ressource (344 p.) , ill.
    Parallel Title: Parallelausg. Les indicateurs de l'intégration des immigrés 2015 ; Trouver ses marques
    Parallel Title: Parallelausg. Integration von Zuwanderern; Indikatoren 2015
    Parallel Title: Druckausg. Indicators of immigrant integration 2015
    Parallel Title: Erscheint auch als Indicators of immigrant integration 2015
    DDC: 330
    Keywords: Migranten ; Soziale Integration ; Sozialer Indikator ; EU-Staaten ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Mitgliedsstaaten ; Einwanderer ; Integration
    Abstract: This joint publication by the OECD and the European Commission presents the first broad international comparison across all EU and OECD countries of the outcomes for immigrants and their children, through 27 indicators organised around five areas: Employment, education and skills, social inclusion, civic engagement and social cohesion (Chapters 5 to 12). Three chapters present detailed contextual information (demographic and immigrant-specific) for immigrants and immigrant households (Chapters 2 to 4). Two special chapters are dedicated to specific groups. The first group is that of young people with an immigrant background, whose outcomes are often seen as the benchmark for the success or failure of integration. The second group are third-country nationals in the European Union, who are the target of EU integration policy.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233720
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Government at a glance
    DDC: 350
    Keywords: Wirtschaftspolitik ; Finanzpolitik ; Gesundheitspolitik ; Bildungspolitik ; Verwaltungsreform ; Regierung ; Vergleich ; Ungarn ; OECD-Staaten ; Governance ; Hungary
    Abstract: Government at a Glance: How Hungary Compares presents recent comparable data on key indicators of government activities and performance in Hungary, compared with its neighbouring countries (Austria, Czech Republic, Germany, Poland, Slovak Republic and Slovenia) as well as the OECD average. The main goal of this publication is to identify progress and persisting challenges in public sector reform in Hungary and to highlight some areas where public sector efficiency might be further improved in future years. It provides indicators on a wide range of government activities, including public finance management, public employment and pay, administrative burden for businesses, and the delivery of services in two key areas (health care and education).
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232143
    Language: English
    Pages: Online-Ressource (114 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. La croissance verte dans les pêches et l'aquaculture
    Parallel Title: Erscheint auch als Green growth in fisheries and aquaculture
    DDC: 639.8
    Keywords: Nachhaltige Entwicklung ; Fischerei ; Fischschutz ; Aquakultur ; Branchenentwicklung ; OECD-Staaten ; Agriculture and Food ; Environment
    Abstract: This report summarises the current situation in fisheries and aquaculture, observing that in many parts of the world these sectors are at risk and do not reach their full potential. However, the prospects for sustained growth are good if reforms along the lines suggested by the OECD Green Growth Strategy are undertaken. The report emphasises the need for a strong, science-based approach to stock management for resource sustainability, combined with a transparent and reactive policy development cycle to ensure that fisheries deliver maximum possible benefits. The report shows that improved regulation to deal with environmental externalities and space competition is key to unlocking future growth potential of aquaculture.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233294
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Parallel Title: Erscheint auch als Aligning policies for a low-carbon economy
    DDC: 333.7914
    Keywords: Umweltpolitik ; Klimaschutz ; Klimapolitik ; Treibhausgas-Emissionen ; OECD-Staaten ; Klimaänderung ; Treibhausgas ; Klimaschutz ; Anpassung ; Strategie ; Nachhaltigkeit ; Energy ; Environment ; Finance and Investment ; Governance ; Taxation ; Transport ; Trade ; Erde ; Klimaschutz
    Abstract: This report produced in co-operation with the International Energy Agency (IEA), the International Transport Forum (ITF) and the Nuclear Energy Agency (NEA) identifies the misalignments between climate change objectives and policy and regulatory frameworks across a range of policy domains (investment, taxation, innovation and skills, trade, and adaptation) and activities at the heart of climate policy (electricity, urban mobility and rural land use). Outside of countries’ core climate policies, many of the regulatory features of today’s economies have been built around the availability of fossil fuels and without any regard for the greenhouse gas emissions stemming from human activities. This report makes a diagnosis of these contradictions and points to means of solving them to support a more effective transition of all countries to a low-carbon economy.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264244160
    Language: English
    Pages: Online-Ressource (80 p.)
    Edition: 2015
    Parallel Title: Parallelausg. Lignes directrices de l'OCDE sur la gouvernance des entreprises publiques, Édition 2015
    Parallel Title: Erscheint auch als OECD guidelines on corporate governance of state-owned enterprises
    Keywords: Corporate Governance ; Öffentliches Unternehmen ; OECD-Staaten ; Finance and Investment ; Governance ; Quelle ; OECD ; Management ; Öffentliches Unternehmen
    Abstract: The new OECD Guidelines on Corporate Governance of State-Owned Enterprises provide an internationally agreed benchmark to help governments assess and improve the way they exercise their ownership functions in state-owned enterprises. Good corporate governance of state-owned enterprises is a key reform priority in many countries. Improved efficiency and better transparency in the state owned sector will result in considerable economic gains, especially in countries where state ownership is important. In addition, creating a level playing field for private and state-owned enterprises will encourage a sound and competitive business sector. The Guidelines, first adopted in 2005, provide a set of good practices on the legal and regulatory framework for state-owned enterprises (SOEs), the professionalisation of the state ownership function and the corporate governance arrangements of SOEs. This new version of the recommendation was developed in the light of almost a decade of experiences with its implementation and a number of thematic and comparative studies, developed on the basis of the earlier version of the Guidelines, that showed the need for, and supported, their revision, including in areas such as disclosure and transparency, public-private competition, board practices and funding and financing of SOE.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234611 , 9789264240360
    Language: English
    Pages: Online-Ressource (145 p.) , ill.
    Parallel Title: Erscheint auch als Climate change risks and adaptation
    DDC: 363.73874
    Keywords: Klimawandel ; Klimapolitik ; OECD-Staaten ; Environment ; Anthropogene Klimaänderung ; Anpassung
    Abstract: Climate change is giving rise to diverse risks, ranging from changing incidences of tropical diseases to increased risks of drought, varying widely in their potential severity, frequency and predictability. Governments must integrate the management of these climate risks into policy making if they are to successfully adapt to a changing climate. Economic analysis has a vital role to play in supporting these efforts, by identifying costs and benefits and supporting decision-making for an uncertain future. However, this analysis needs to be adapted to the institutions, policies and climate risks in a given country. Building on the experience of OECD countries, this report sets out how the latest economic evidence and tools can enable better policy making for adaptation.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246966
    Language: English
    Pages: Online-Ressource (235 p.) , ill.
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Institutions оf intergovernmental fiscal relations
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Governance ; Economics
    Abstract: Intergovernmental fiscal institutions are the overarching framework for relations across government levels. They comprise the constitutional set up of a country; the division of power between government levels; the prevalence of fiscal rules across government levels; intergovernmental budget frameworks; the role of independent bodies such as fiscal councils in shaping fiscal relations; the inter-ministerial organisation of fiscal decision making; and other framework conditions shaping intergovernmental fiscal relations and fiscal policy. This book brings together academics and practitioners dealing with or being involved in shaping the institutions of intergovernmental fiscal relations. It has an interdisciplinary focus and provides insight from various academic or practitioners’ fields: economists, political scientists, budget management specialists and others.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239210
    Language: German
    Pages: Online-Ressource (200 p.) , ill.
    Parallel Title: Parallelausg. Water and Cities; Ensuring Sustainable Futures
    Keywords: Wasserversorgung ; Abwasserwirtschaft ; Stadtentwicklung ; Kommunalpolitik ; OECD-Staaten ; Environment
    Abstract: Thema dieses Berichts sind die Herausforderungen für das urbane Wassermanagement im OECD-Raum. Untersucht werden Maßnahmen auf nationaler und kommunaler Ebene in Bezug auf Wasserrisiken, die städtische Infrastruktur und Dynamik sowie Institutionen und Governance-Regelungen. Die Analyse richtet den Blick auf vier miteinander verknüpfte Bereiche – Finanzierung, Innovation, Kooperation mit ländlichen Gemeinden im Umland und Governance – und schlägt eine lösungsorientierte Typologie auf der Grundlage bestimmter städtischer Merkmale vor. Dabei wird insbesondere festgestellt, dass ein nachhaltiges Wassermanagement das Zusammenwirken verschiedener staatlicher Ebenen voraussetzt, die mit lokalen Initiativen und Akteuren zusammenarbeiten.
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  • 11
    ISBN: 9789264241220
    Language: English
    Pages: Online-Ressource (28 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Preventing the artificial avoidance of permanent establishment status
    Keywords: Betrieblicher Standort ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a taxable presence in a country under tax treaties. These changes will ensure that where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign enterprise, that enterprise will be considered to have a taxable presence in that country unless the intermediary is performing these activities in the course of an independent business. The changes will also restrict the application of a number of exceptions to the definition of permanent establishment to activities that are preparatory or auxiliary nature and will ensure that it is not possible to take advantage of these exceptions by the fragmentation of a cohesive operating business into several small operations; they will also address situations where the exception applicable to construction sites is circumvented through the splitting-up contracts between closely related enterprises.
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  • 12
    ISBN: 9789264205154
    Language: English
    Pages: Online-Ressource (194 p.)
    Parallel Title: Parallelausg. Édifier une culture fiscale, du civisme et de citoyenneté ; Un document de référence global de l'éducation des contribuables
    Parallel Title: Parallelausg. Fomentando la cultura tributaria, el cumplimiento fiscal y la ciudadanía ; Guía sobre educación tributaria en el mundo
    Parallel Title: Erscheint auch als Building tax culture, compliance and citizenship
    DDC: 336
    Keywords: Steuermoral ; OECD-Staaten ; Taxation ; Steuermoral ; OECD ; Mitgliedsstaaten
    Abstract: Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today’s – and future – taxpayers. They aim to foster an overall “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.
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  • 13
    ISBN: 9789264241190
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Countering harmful tax practices more effectively, taking into account transparency and substance
    Keywords: Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the “nexus approach” which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.
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  • 14
    ISBN: 9789264233775
    Language: English
    Pages: Online-Ressource (212 p.)
    Parallel Title: Erscheint auch als Integrating social services for vulnerable groups
    DDC: 361.32
    Keywords: Sozialer Dienst ; Armutsbekämpfung ; OECD-Staaten ; Social Issues/Migration/Health ; Sozialpolitik
    Abstract: All OECD countries have vulnerable populations in need of multiple service supports. And although the needs of vulnerable families, children and youth with mental health issues, the homeless, and the frail elderly can vary widely, the challenges government face when delivering multiple social supports to these groups are often similar. This book looks at the ways in which governments design and deliver integrated social services to vulnerable groups and the opportunities and challenges this brings. For each vulnerable group, the book addresses questions like: How are social services being integrated? How are vulnerable groups defined in different countries and how do populations compare? Why integrate service for vulnerable groups? It highlights pathways towards successful integration practices, and summarizes the evidence on good practice and promising common practices from across all of the vulnerable groups.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243507
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: OECD Tax Policy Studies no.23
    Parallel Title: Erscheint auch als Taxation of SMEs in OECD and G20 countries
    RVK:
    RVK:
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Industry and Services ; OECD ; Klein- und Mittelbetrieb ; Unternehmensbesteuerung
    Abstract: Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.
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  • 16
    Language: English
    Pages: 1 Online-Ressource (circa 59 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1275
    Keywords: Zyklisches Verhalten ; Öffentlicher Haushalt ; Steuereinnahmen ; Produktionspotenzial ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper re-estimates the elasticities of government revenue and expenditure items with respect to the output gap for OECD countries. These elasticities are used by the OECD to calculate cyclically adjusted fiscal balances. The study updates the earlier 2005 study using the most recent datasets and tax codes, the coverage being confined in this paper to 35 countries, the 34 OECD member states and Latvia. The same two-step methodology is retained: revenue and expenditure elasticities with respect to the output gap being defined as the product of, first, the elasticities of individual revenue and expenditure items with respect to their bases and, second, the elasticities of these bases with respect to the output gap. A number of refinements and methodological improvements are made relative to the 2005 study. The revisions to individual elasticities relative to the 2005 vintage are significant in a number of cases but do not follow a clear pattern across countries, except for the elasticities of corporate income tax revenue which are revised up in most cases.
    Note: Zusammenfassung in französischer Sprache
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  • 17
    ISBN: 9789264241688
    Language: English
    Pages: Online-Ressource (56 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales, Action 15 - Rapport final 2015
    Parallel Title: Erscheint auch als Developing a multilateral instrument to modify bilateral tax treaties
    Keywords: Doppelbesteuerung ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241442
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Mandatory disclosure rules
    Keywords: Auskunftspflicht ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This report includes an overview of mandatory disclosure regimes, based on the experiences of countries that have such regimes, and sets out recommendations for a modular framework for use by countries wishing to implement or amend mandatory disclosure rules in order to obtain early information on aggressive or abusive tax planning schemes and their users. The recommendations provide the necessary flexibility to balance a country’s need for better, more timely information with the compliance burdens for taxpayers. This report also sets out specific recommendations for rules targeting international tax schemes, as well as for the development and implementation of more effective information exchange and co-operation between tax administrations.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190504
    Language: English
    Pages: Online-Ressource (172 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Material resources, productivity and the environment
    Keywords: Natürliche Ressourcen ; Rohstoffvorkommen ; Produktivität ; OECD-Staaten ; Welt ; Environment ; Industry and Services ; OECD ; Natürliche Ressourcen ; Nachhaltigkeit
    Abstract: Improving resource productivity and ensuring a sustainable resource and materials management building on the principle of the 3Rs (reduce, reuse, recycle) is a central element of green growth policies. It helps to improve the environment, by reducing the amount of resources that the economy requires and diminishing the associated environmental impacts, and sustain economic growth by securing adequate supplies of materials and improving competitiveness. To be successful such policies need to be founded on a good understanding of how minerals, metals, timber or other materials flow through the economy throughout their life cycle, and of how this affects the productivity of the economy and the quality of the environment. This report contributes to this understanding. It describes the material basis of OECD economies and provides a factual analysis of material flows and resource productivity in OECD countries in a global context. It considers the production and consumption of materials, as well as their international flows and available stocks, and the environmental implications associated with their use. It also describes some of the challenges and opportunities associated with selected materials and products that are internationally-significant, both in economic and environmental terms (aluminium, copper, iron and steel, paper, phosphate rock and rare earth elements).
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  • 20
    ISBN: 9789264241176
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Limiting base erosion involving interest deductions and other financial payments
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity. The recommended approach ensures that an entity’s net interest deductions are directly linked to its level of economic activity, based on taxable earnings before deducting net interest expense, depreciation and amortisation (EBITDA). This approach includes three parts: a fixed ratio rule based on a benchmark net interest/EBITDA ratio; a group ratio rule which allows an entity to deduct more interest expense in certain circumstances based on the position of its worldwide group; and targeted rules to address specific risks. A country may choose not to introduce the group ratio rule, but in this case it should apply the fixed ratio rule to multinational and domestic groups without improper discrimination.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233485 , 9789264227699
    Language: English
    Pages: Online-Ressource (124 p.)
    Parallel Title: Parallelausg. États de fragilité 2015 ; Réaliser les ambitions de l'après-2015
    Parallel Title: Parallelausg. Aspekte der Fragilität 2015; Lassen sich die Ambitionen der Post-2015-Agenda erfüllen?
    Parallel Title: Erscheint auch als Meeting post-2015 ambitions
    Keywords: Entwicklungshilfe ; Entwicklungsfinanzierung ; OECD-Staaten ; Entwicklungshilfe ; Entwicklungsfinanzierung ; OECD
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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239616
    Language: English
    Pages: Online-Ressource (62 p.)
    Parallel Title: Parallelausg. Rapport accompagnant l'inventaire OCDE des mesures de soutien pour les combustibles fossiles
    Parallel Title: Erscheint auch als OECD OECD companion to the inventory of support measures for fossil fuels 2015
    Keywords: Fossile Energie ; Subvention ; Messung ; OECD-Staaten ; Energy ; Environment ; Taxation ; Trade ; OECD ; Fossiler Brennstoff ; Subvention
    Abstract: This publication is concerned with all policies that directly support the production or consumption of fossil fuels in OECD countries and in a selection of partner economies. It provides a useful complement to the online OECD database that identifies and estimates direct budgetary transfers and tax expenditures benefitting fossil fuels, and from which it derives summary results and indicators on support to fossil fuels, as well as policy recommendations. This report emphasises the problems that fossil-fuel subsidies cause in the context of broader policy efforts for mitigating greenhouse-gas emissions, and reviews the various reform initiatives that have already been taken at the international level (G-20, APEC, etc.). In addition, it presents the coverage, method and data sources used for constructing the online database, and further discusses caveats and data interpretation.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264226500
    Language: English
    Pages: Online-Ressource (196 p.) , ill.
    Parallel Title: Erscheint auch als Governing the city
    DDC: 320
    Keywords: Kommunalpolitik ; Ballungsraum ; Governance-Ansatz ; OECD-Staaten ; Marseille ; Athen ; Chicago (Ill.) ; Frankfurt (Main) ; Puebla (Mexiko, Stadt) ; Südkorea ; Urban, Rural and Regional Development
    Abstract: How do cities govern themselves as they grow bigger? The answer can shape the competitiveness and quality of life in those cities and depends on a number of factors, ranging from the country's institutional framework to the cities' specific socioeconomic dynamics. This report presents a typology of metropolitan governance arrangements observed across OECD countries and offers guidance for cities seeking for more effective co-ordination, with a closer look at two sectors that are strategic importance for urban growth: transport and spatial planning. The report draws from international examples of metropolitan governance mechanisms, and includes a series of in-depth case studies in a selection of six large metropolitan areas: Aix-Marseille (France), Frankfurt (Germany), Athens (Greece), Daejeon (Korea), Puebla-Tlaxcala (Mexico), and Chicago (United States).
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  • 24
    ISBN: 9789264232198
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Promouvoir la croissance verte en agriculture ; Rôle de la formation, du conseil et de la vulgarisation
    Parallel Title: Erscheint auch als Fostering green growth in agriculture
    DDC: 630
    Keywords: Nachhaltige Entwicklung ; Landwirtschaft ; Landwirtschaftliche Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment
    Abstract: Knowledge investment supporting the adoption of environmentally friendly farm practices is a key driver behind innovation processes in agriculture, yet impact evaluations and financial assessments of existing initiatives remain scarce despite dramatic changes in orientation, organisation and intervention. This report examines the role, performance and impact of farm advisory services, training and extension initiatives in the OECD area to foster green growth in agriculture. Based on a series of case studies, the report discusses a range of methodological issues and the merits of the different types of providers, and identifies best practices in sustainable agricultural management.
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  • 25
    ISBN: 9789264233911
    Language: English
    Pages: Online-Ressource (150 p.)
    Parallel Title: Erscheint auch als Issues in agricultural trade policy
    DDC: 338.1
    Keywords: Agrarpolitik ; Außenwirtschaftspolitik ; Agraraußenhandel ; OECD-Staaten ; G20-Staaten ; Schwellenländer ; Agriculture and Food ; Trade ; Indonesia
    Abstract: This book brings together a collection of papers prepared for the Global Forum on Agriculture that took place at the OECD in December 2014. It reviews current knowledge about agricultural policy and agricultural trade policy settings, and questions its pertinence in light of the profound market and structural changes that have been taking place in the global agro-food sector in recent decades. It aims to inform and assist policy-makers and negotiators as they seek to overcome the problems that have made the agricultural pillar of the Doha Agenda trade negotiations particularly difficult. The data and analysis presented cover OECD countries and major G20 and emerging economies that account for the great bulk of global food production, consumption and trade.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236561
    Language: English
    Pages: Online-Ressource (72 p.)
    Parallel Title: Erscheint auch als The innovation imperative in the public sector
    DDC: 352.367
    Keywords: Innovationsmanagement ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; OECD ; Innovationsmanagement ; Öffentlicher Sektor
    Abstract: The public sector has to become more innovative if it is to tackle today’s complex challenges and meet society’s changing expectations. But becoming truly innovative requires deep and broad changes to organisational culture and operations. Drawing on evidence emerging from the OECD Observatory of Public Sector Innovation’s collection of innovative practices from around the world, this report looks at how to create a government where innovation is encouraged and nurtured.
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  • 27
    ISBN: 9789264235120 , 9264232664
    Language: English
    Pages: Online-Ressource (300 p.)
    Parallel Title: Erscheint auch als In it together
    DDC: 339.209177
    RVK:
    RVK:
    Keywords: Einkommensverteilung ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Aufsatzsammlung ; OECD ; Soziale Ungleichheit
    Abstract: The gap between rich and poor keeps widening. Growth, if any, has disproportionally benefited higher income groups while lower income households have been left behind. This long-run increase in income inequality not only raises social and political concerns, but also economic ones. It tends to drag down GDP growth, due to the rising distance of the lower 40% from the rest of society. Lower income people have been prevented from realising their human capital potential, which is bad for the economy as a whole. This book highlights the key areas where inequalities are created and where new policies are required, including: the consequences of current consolidation policies; structural labour market changes with rising non-standard work and job polarization; persisting gender gaps; the challenge of high wealth concentration, and the role for redistribution policies.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234437
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Vers une croissance verte ? ; Suivi des progrès
    Parallel Title: Erscheint auch als Towards green growth?
    DDC: 333.7
    Keywords: Nachhaltige Entwicklung ; Wirtschaftswachstum ; OECD-Staaten ; Environment ; Nachhaltigkeit ; Wirtschaftswachstum
    Abstract: The 2011 Green Growth Strategy provided initial guidance to governments on how to achieve economic growth and development, while preventing costly environmental damage and inefficient resource use. What progress have countries made in aligning economic and environmental priorities since 2011? This report attempts to evaluate this progress and highlight where there is broad scope to heighten the ambition and effectiveness of green growth policy. It draws lessons from green growth mainstreaming across the OECD’s work programme, notably in terms of how governments can maximise institutional settings to seize economic opportunities surrounding the transition to a green economy, and considers ways to enrich the Green Growth Strategy based on work undertaken since its launch.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238787
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Parallelausg. Atténuation du changement climatique ; Politiques publiques et progrès réalisés
    Parallel Title: Erscheint auch als Climate change mitigation
    Keywords: Internationale Klimapolitik ; Welt ; OECD-Staaten ; Environment ; Klimaschutz
    Abstract: This report reviews trends and progress on climate change mitigation policies in 34 OECD countries and 10 partner economies (Brazil, China, Colombia, Costa Rica, India, Indonesia, Latvia, Lithuania, the Russian Federation and South Africa), as well as in the European Union. Together, these countries account for over 80% of global GHG emissions. It covers three areas: 1) mitigation targets and goals, 2) carbon pricing instruments (such as energy and carbon taxation, emissions trading systems, as well as support for fossil fuels) and 3) key domestic policy settings in the energy and other sectors (including renewable energy, power generation and transport, innovation and R&D, and mitigation policies in agriculture, forestry, industry and waste sectors). The report is accompanied by an online country profiles tool containing more detailed information.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208667 , 9789264243910
    Language: English
    Pages: Online-Ressource (150 p.) , ill.
    Parallel Title: Parallelausg. Cadre d'action pour l'investissement, édition 2015
    Parallel Title: Erscheint auch als Policy framework for investment
    Keywords: Investitionspolitik ; OECD-Staaten ; Finance and Investment ; OECD ; Investitionspolitik
    Abstract: The objective of the Policy Framework for Investment (PFI) is to mobilise private investment that supports steady economic growth and sustainable development, contributing to the economic and social well-being of people around the world. Drawing on international good practices, the PFI proposes guidance in policy fields critically important for improving the quality of a country’s enabling environment for investment. It encourages policy makers to ask appropriate questions about their economy, their institutions and their policy settings to identify priorities, to develop an effective set of policies and to evaluate progress. First developed in 2006, the PFI was updated in 2015 to take into account feedback from numerous users at country and regional levels, as well as changes in the global economic landscape.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234062 , 9789264229631
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Water resources allocation
    Keywords: Wasserpolitik ; Allokation ; OECD-Staaten ; Welt ; Environment ; OECD ; Wasserversorgung
    Abstract: Water resources allocation determines who is able to use water resources, how, when and where. It directly affects the value (economic, ecological, socio-cultural) that individuals and society obtain from water resources. This report overviews how allocation works in a range of countries and how the performance of allocation arrangements can be improved to adjust to changing conditions. Capturing information from 27 OECD countries and key partner economies, the report presents key findings from the OECD Survey of Water Resources Allocation and case studies of successful allocation reform. It provides practical policy guidance for water allocation in the form of a "health check", which can be used to assess the performance of current arrangements and manage the transition to improved regimes.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264230149
    Language: English
    Pages: Online-Ressource (180 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. Wasser und Städte; Sicherung einer nachhaltigen Zukunft
    Parallel Title: Erscheint auch als Water and cities
    DDC: 363.61
    Keywords: OECD ; Wasserversorgung ; Abwasserwirtschaft ; Stadtentwicklung ; Kommunalpolitik ; OECD-Staaten ; Mitgliedsstaaten ; Stadt ; Infrastruktur ; Wasser ; Wasserversorgung ; Wasserwirtschaft ; Abwasser ; Nachhaltigkeit ; Wettbewerbsfähigkeit ; Stadtplanung ; Stadtentwicklung ; Environment ; OECD ; Stadtentwicklung ; Wasserwirtschaft
    Abstract: This report focuses on the urban water management challenges facing cities across OECD countries, and explores both national and local policy responses with respect to water-risk exposure, the state of urban infrastructures and dynamics, and institutional and governance architectures. The analyses focus on four mutually dependent dimensions – finance, innovation, urban-rural co-operation and governance – and proposes a solutions-oriented typology based on urban characteristics. The report underlines that sustainable urban water management will depend on collaboration across different tiers of government working together with local initiatives and stakeholders.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264231726
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als OECD Adressing dementia
    RVK:
    Keywords: Alterskrankheit ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Demenz
    Abstract: The large and growing human and financial cost of dementia provides an imperative for policy action. It is already the second largest cause of disability for the over-70s and it costs $645bn per year globally, and ageing populations mean that these costs will grow. There is no cure or effective treatment for dementia, and too often people do not get appropriate health and care services, leading to a poor quality of life. Our failure to tackle these issues provides a compelling illustration of some of today’s most pressing policy challenges. We need to rethink our research an innovation model, since progress on dementia has stalled and investment is just a fraction of what it is for other diseases of similar importance and profile. But even then a cure will be decades away, so we need better policies to improve the lives of people living with dementia now. Communities need to adjust to become more accommodating of people with dementia and families who provide informal care must be better supported. Formal care services and care institutions need to promote dignity and independence, while coordination of health and care services must be improved. But there is hope: if we can harness big data we may be able to address the gaps in our knowledge around treatment and care.
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  • 34
    ISBN: 9789264239821
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Erscheint auch als Public goods and externalities
    Keywords: Öffentliche Güter ; Externer Effekt ; Landwirtschaft ; Umweltbelastung ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; Urban, Rural and Regional Development
    Abstract: Agriculture is a provider of commodities such as food, feed, fibre and fuel, and it can bring both positive and negative impacts on the environment. Yet most policy measures target farm systems, inputs and practices and agricultural infrastructure (driving forces) rather than the provision of agri-environmental public goods (environmental outcomes). This report analyses how a handful of OECD countries (Australia, Canada, Japan, United Kingdom and the United States) defines agri-environmental public goods and sets agri-environmental targets and reference levels, and the policies they implement for targeting certain agri-environmental public goods.
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  • 35
    Language: English
    Pages: 1 Online-Ressource (circa 48 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 98
    Keywords: Klimawandel ; Erneuerbare Energie ; Umweltkosten ; Private Investition ; Kapitalstruktur ; OECD-Staaten ; Environment ; Arbeitspapier ; Graue Literatur
    Abstract: In order to help address climate finance-related information needs under the UNFCCC, this paper explores the extent to which currently-available secondary data make it possible to estimate private finance mobilised by developed countries for climate action in developing countries. This is done by testing the implementation of two approaches: the first one based on an analysis of an investment-related commercial database, and the second one based on the use of publicly-available private finance leverage ratios. Due to data constraints, the focus is on renewable energy as a sub-set of climate mitigation activities. Volumes of private finance estimated as mobilised under the first approach are very partial, due to limitations of the database used, while the second approach results in highly inaccurate extrapolations due to a current lack of empirically-robust publicly-available private finance leverage ratios. These findings highlight the need for improved primary data collection, in particular by public climate finance providers on private co-finance, building upon the recent progress already achieved by a number of bilateral and multilateral development finance institutions. Further, very careful and transparent use should be made of leverage ratios, as they are highly sensitive to both the underlying calculation methods (e.g. in terms of attribution of mobilised private finance among public actors involved), as well as to core characteristics of public finance that result from varying mandates of development agencies and institutions. In any case, amounts of private finance mobilised by public actors and interventions (and ratios that can be calculated on such basis) should not necessarily be interpreted as reflecting their respective abilities to achieve effective and transformational climate action, which requires monitoring of impacts over time.
    Note: Zusammenfassung in französischer Sprache
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  • 36
    ISBN: 9789264241800
    Language: English
    Pages: Online-Ressource (252 p.)
    Parallel Title: Erscheint auch als Regulatory policy in perspective
    Keywords: Regulierung ; OECD-Staaten ; Governance ; OECD ; Regulierung
    Abstract: This volume collects expert papers on: the trends and challenges of regulatory policy today; regulatory impact assessment; stakeholder engagement; and ex-post evaluation. These papers provide background material for the 2015 edition of the OECD Regulatory Policy Outlook. They summarise the knowledge to date on these topics and underline progress made by countries in establishing the conditions for good regulation as well as the remaining challenges.
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  • 37
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225442 , 9789264228535
    Language: English
    Pages: Online-Ressource (316 p.) , ill.
    Parallel Title: Parallelausg. Perspectives des politiques de l'éducation 2015 ; Les réformes en marche
    Parallel Title: Erscheint auch als Making reforms happen
    RVK:
    Keywords: Bildungsreform ; Bildungspolitik ; Vergleich ; OECD-Staaten ; Bildungspolitik ; Bildungsreform ; Internationaler Vergleich ; Geschichte 2008-2014
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  • 38
    ISBN: 9789264239944
    Language: English
    Pages: Online-Ressource (60 p.) , ill.
    Parallel Title: Erscheint auch als State-owned enterprise governance
    Keywords: Öffentliches Unternehmen ; Unternehmensgründung ; OECD-Staaten ; Governance
    Abstract: This report reviews the rationales offered by national governments for including or maintaining certain corporate assets in state ownership. Drawing from responses from 24 countries to a questionnaire based on the OECD Guidelines on Corporate Governance of State-Owned Enterprises (the “Guidelines”), the report aims to provide guidance to authorities seeking to reform or review their ownership policies. It does so, first, by providing provides an inventory of national practices regarding the application of the Guidelines recommendation that governments should develop and issue an ownership policy that defines the overall objectives of state ownership, the state’s role in the corporate governance of state-owned enterprises (SOEs), and how it will implement its ownership policy. Second, the report illustrates how the state enterprise ownership policy is applied in situations where new SOEs are created, or when the state decides to terminate its enterprise ownership. The report was reviewed by the OECD Working Party on State Ownership and Privatisation Practices, which oversees implementation of the Guidelines, and is current as of October 2014.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232334 , 9789264238749
    Language: English
    Pages: Online-Ressource (140 p.) , ill.
    Parallel Title: Erscheint auch als OECD and selected partner economies
    DDC: 333.7
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264247857 , 9789264240957
    Language: English
    Pages: Online-Ressource (148 p.) , ill.
    Parallel Title: Erscheint auch als New approaches to SME and entrepreneurship financing
    Keywords: KMU ; Unternehmensfinanzierung ; Gründungsfinanzierung ; Mittelstandsfinanzierung ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services ; Klein- und Mittelbetrieb ; Finanzierung
    Abstract: Bank lending is the most common source of external finance for many SMEs and entrepreneurs, yet has proven challenging to newer, innovative and fast growing companies, as well as to those undertaking important transitions in their activities or seeking to de-leverage and improve their capital structures. This report maps a broad range of external financing techniques to address diverse needs in varying circumstances, including asset-based finance, alternative debt, hybrid instruments, and equity instruments. It further highlights key enabling factors for their development, discusses major market trends and obstacles to SME uptake, and suggests some key areas of policy action to overcome challenges to market development.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238794 , 9789264233010
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Cardiovascular disease and diabetes
    Keywords: Herzkrankheit ; Diabetes ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Diabetes mellitus ; Kardiovaskuläre Krankheit
    Abstract: This report examines how countries perform in their ability to prevent, manage and treat cardiovascular disease (CVD) and diabetes. The last 50 years have witnessed remarkable improvements in CVD outcomes. Since 1960, overall CVD mortality rates have fallen by over 60%, but these improvements are not evenly spread across OECD countries, and the rising prevalence of diabetes and obesity are threatening to offset gains. This report examines how OECD countries deliver the programmes and services related to CVD and diabetes. It considers how countries have used available health care resources to reduce the overall burden of CVD and diabetes, and it focuses on the variation in OECD health systems’ ability to convert health care inputs (such as expenditure) into health gains.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264240353 , 9789264233386
    Language: English
    Pages: Online-Ressource (262 p.)
    Parallel Title: Erscheint auch als Fiscal sustainability of health systems
    RVK:
    Keywords: Gesundheitskosten ; Gesundheitsfinanzierung ; Öffentliche Finanzen ; OECD-Staaten ; Social Issues/Migration/Health ; Gesundheitswesen ; Finanzierung ; Nachhaltigkeit ; Frankreich ; Großbritannien ; Niederlande
    Abstract: The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to important progress in population health: for example, life expectancy at birth has increased, rising on average by ten years since 1970. The challenge now is to sustain and enhance these achievements in a context of tight fiscal constraints in many countries combined with upward pressure on health spending from factors such as new technological advances and demographic changes. Finding policies that can make health spending more sustainable without compromising important achievements in access and quality requires effective co-operation between health and finance ministries. Sound governance and co-ordination mechanisms are therefore essential to ensure effective policy choices. Prepared by both public finance and health experts, this report provides a unique detailed overview of institutional frameworks for financing health care in OECD countries. One of the main features of this book is a comprehensive mapping of budgeting practices and governance structure in health across OECD countries.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236813 , 9789264246119
    Language: English
    Pages: Online-Ressource (172 p.) , ill.
    Parallel Title: Erscheint auch als Policy coherence and green growth
    Keywords: Nachhaltige Entwicklung ; Entwicklungspolitik ; Entwicklungsländer ; OECD-Staaten ; Welt ; Development ; Entwicklungspolitik ; Nachhaltigkeit
    Abstract: In 2015, as the Millennium Development Goals (MDG) come to an end, the international community is embarking on a new global framework for sustainable development. The international community, including the OECD and its members, will need to adapt its policy instruments and working methods to successfully achieve the new Sustainable Development Goals (SDGs) by 2030. This report contributes to this process by introducing the concept of Policy Coherence for Sustainable Development (PCSD), along with a proposal for monitoring coherence. Better Policies for Development 2015 provides an overview of the core actions involved in aligning separate – and sometimes opposing – policy objectives, as well as managing potential trade-offs and synergies between them. In particular, it applies a policy coherence lens to green growth, as one of the priority areas for policy coherence identified in the OECD Strategy on Development. The report includes numerous contributions from intellectuals, member states and civil society.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236882
    Language: English
    Pages: Online-Ressource (57 p.)
    Parallel Title: Parallelausg. Principes de gouvernement d'entreprise du G20 et de l'OCDE
    Parallel Title: Erscheint auch als G20/OECD principles of corporate governance
    Keywords: Corporate Governance ; Regulierung ; OECD-Staaten ; G20-Staaten ; Governance ; Industry and Services ; Quelle ; OECD ; Management ; Regulierung
    Abstract: The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory, and institutional framework for corporate governance. They also provide guidance for stock exchanges, investors, corporations, and others that have a role in the process of developing good corporate governance. First issued in 1999, the Principles have become the international benchmark in corporate governance. They have been adopted as one of the Financial Stability Board’s Key Standards for Sound Financial Systems and endorsed by the G20. This 2015 edition takes into account developments in both the financial and corporate sectors that may influence the efficiency and relevance of corporate governance policies and practices.
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  • 45
    ISBN: 9789264228368
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Druckausg. u.d.T. ISCED 2011 operational manual
    Parallel Title: Erscheint auch als ISCED 2011 operational manual
    Keywords: Bildungspolitik ; Bildungswesen ; Klassifikation ; OECD-Staaten ; Education ; ISCED ; Bildungswesen ; Klassifikation
    Abstract: The structure of education systems varies widely between countries. In order to produce internationally comparable education statistics and indicators, it is necessary to have a framework to collect and report data on education programmes with a similar level of educational content. UNESCO’s International Standard Classification of Education (ISCED) is the reference classification for organising education programmes and related qualifications by education levels and fields. The basic concepts and definitions of ISCED are intended to be internationally valid and comprehensive of the full range of education systems. ISCED 2011 is the second major revision of this classification (initially developed in the 1970s and first revised in 1997). It was adopted by the UNESCO General Conference in November 2011. Prepared jointly by the UNESCO Institute for Statistics (UIS), the OECD and Eurostat, this operational manual provides guidelines and explanatory notes for the interpretation of the revised classification, by each education level. It also includes country examples of programmes and qualifications that have been classified to ISCED 2011. This manual will be useful for national statisticians collecting and reporting data on education to international organisations, as well as for policymakers and researchers interested in better understanding of these data.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264226159
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: OECD Skills Studies
    Parallel Title: Druckausg. u.d.T. Skills for social progress
    Parallel Title: Erscheint auch als Skills for social progress
    Keywords: Qualifikation ; Soziale Kompetenz ; Emotion ; Intelligenz ; OECD-Staaten ; Education
    Abstract: Today’s children will need a balanced set of cognitive, social and emotional skills in order to succeed in modern life. Their capacity to achieve goals, work effectively with others and manage emotions will be essential to meet the challenges of the 21st century. While everyone acknowledges the importance of socio-emotional skills such as perseverance, sociability and self-esteem, there is often insufficient awareness of “what works” to enhance these skills. Teachers and parents don’t really know whether their efforts at developing these skills are paying off, and what they could do better. Policies and programmes designed to measure and enhance socio-emotional skills vary considerably within and across countries. This report presents a synthesis of the OECD’s analytical work on the role of socio-emotional skills and proposes strategies to raise them. It analyses the effects of skills on a variety of measures of individual well-being and social progress, which covers aspects of our lives that are as diverse as education, labour market outcomes, health, family life, civic engagement and life satisfaction. The report discusses how policy makers, schools and families facilitate the development of socio-emotional skills through intervention programmes, teaching and parenting practices. Not only does it identify promising avenues to foster socio-emotional skills, it also shows that these skills can be measured meaningfully within cultural and linguistic boundaries.
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  • 47
    ISBN: 9789264244290
    Language: English
    Pages: Online-Ressource (194 p.)
    Parallel Title: Erscheint auch als The state of public finances 2015
    Keywords: Öffentliche Finanzen ; Finanzpolitik ; Haushaltskonsolidierung ; OECD-Staaten ; Governance ; Economics
    Abstract: For most countries in the OECD, 2015 is the seventh or eighth year of dealing with the budgetary consequences of the economic and financial crisis. These years have been marked by challenges of fiscal retrenchment of a scale and nature unprecedented in modern times. Previous OECD publications have tracked the fiscal policy responses adopted by OECD governments during the early years of the crisis (2007-2012). This book takes stock of how these responses have evolved and in recent years, up to 2014/15. Two points are apparent from the outset: the response to the crisis has had repercussions for virtually every aspect of budgetary governance; and there are clear lessons for governments about the conduct of fiscal policy – including in its institutional aspects – that should inform future decisions and the agenda of budgetary reform.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235052
    Language: English
    Pages: Online-Ressource (332 p.)
    Series Statement: Value for Money in Government
    Parallel Title: Erscheint auch als Building on basics
    DDC: 350
    Keywords: Regulierung ; Politik ; Neues Steuerungsmodell ; Wirkungsanalyse ; OECD-Staaten ; Governance
    Abstract: This report aims to identify new developments in the administration of central government that lead to better value for money: better services at lower costs for the taxpayers.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264250024 , 9789264246010
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 14.5 x 22cm.
    Series Statement: OECD Insights
    Parallel Title: Parallele Sprachausgabe Inégalités de revenu : l'écart entre les riches et les pauvres
    Parallel Title: Parallele Sprachausgabe Desigualdad de ingresos : La brecha entre ricos y pobres
    Parallel Title: Erscheint auch als Keeley, Brian Income inequality
    RVK:
    Keywords: Einkommensverteilung ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Economics ; OECD ; Einkommensunterschied ; OECD ; Einkommensunterschied
    Abstract: Income inequality is rising. A quarter of a century ago, the average disposable income of the richest 10% in OECD countries was around seven times higher than that of the poorest 10%; today, it’s around 9½ times higher. Why does this matter? Many fear this widening gap is hurting individuals, societies and even economies. This book explores income inequality across five main headings. It starts by explaining some key terms in the inequality debate. It then examines recent trends and explains why income inequality varies between countries. Next it looks at why income gaps are growing and, in particular, at the rise of the 1%. It then looks at the consequences, including research that suggests widening inequality could hurt economic growth. Finally, it examines policies for addressing inequality and making economies more inclusive.
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  • 50
    Language: English
    Pages: 1 Online-Ressource (circa 40 Seiten) , Illustrationen
    Series Statement: OECD productivity working papers no. 02
    Series Statement: OECD productivity working papers
    Keywords: Produktivitätsentwicklung ; Technische Effizienz ; Allokation ; Innovationsdiffusion ; Institutionelle Infrastruktur ; Mikrodaten ; OECD-Staaten ; Economics ; Arbeitspapier ; Graue Literatur
    Abstract: This paper analyses the characteristics of firms that operate at the global productivity frontier and their relationship with other firms in the economy, focusing on the diffusion of global productivity gains and the policies that faciliate it. Firms at the global productivity frontier – defined as the most productive firms in each two-digit industry across 23 countries – are typically larger, more profitable, younger and more likely to patent and be part of a multinational group than other firms. Despite the slowdown in aggregate productivity, productivity growth at the global frontier remained robust over the 2000s. At the same time, the rising productivity gap between the global frontier and other firms raises key questions about why seemingly non-rival technologies do not diffuse to all firms. The analysis reveals a highly uneven process of technological diffusion, which is consistent with a model whereby global frontier technologies only diffuse to laggards once they are adapted to country-specific circumstances by the most productive firms within each country (i.e. national frontier firms). This motivates an analysis of the sources of differences in the productivity and size of national frontier firms vis-à-vis the global frontier and the catch-up of laggard firms to the national productivity frontier. Econometric analysis suggests that well-designed framework policies can aid productivity diffusion by sharpening firms’ incentives for technological adoption and by promoting a market environment that reallocates resources to the most productive firms. There is also a role for R&D tax incentives, business-university R&D collaboration and patent protection but trade-offs emerge which can inform the design of innovation-specific policies.
    Note: Zusammenfassung in französischer Sprache
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  • 51
    ISBN: 9789264229945
    Language: English
    Pages: Online-Ressource (180 p.) , ill.
    Series Statement: PISA
    Parallel Title: Parallelausg. L'égalité des sexes dans l'éducation ; Aptitudes, comportement et confiance
    Parallel Title: Parallelausg. L'égalité des sexes dans l'éducation
    Parallel Title: Erscheint auch als The ABC of gender equality in education
    RVK:
    Keywords: Bildungschancen ; Geschlechterunterschiede ; Schüler ; OECD-Staaten ; Education ; PISA-Studie ; Geschlechtsunterschied ; Schulleistungsmessung
    Abstract: This fascinating compilation of the recent data on gender differences in education presents a wealth of data, analysed from a multitude of angles in a clear and lively way. In particular it looks at underperformance among boys, lack of self confidence among girls and family, school and societal influences before addressing policies to help boys and girls reach their full potential.
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  • 52
    ISBN: 9789264239012
    Language: English
    Pages: Online-Ressource (402 p.) , ill.
    Series Statement: The Measurement of Scientific, Technological and Innovation Activities
    Parallel Title: Erscheint auch als Frascati manual 2015
    Keywords: Forschung ; Forschungsstatistik ; Statistische Methode ; OECD-Staaten ; Welt ; Science and Technology ; Industry and Services
    Abstract: The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians and science and innovation policy makers worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications for compiling R&D statistics. This updated edition contains improved guidelines reflecting recent changes in the way R&D takes place and is funded and the wider use of R&D statistics and definitions. It provides new chapters dedicated to the pratical aspects of collecting R&D data in different sectors, as well as new guidance on capturing different aspects of public support for R&D such as tax incentives.
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264181069 , 9789264235878
    Language: English
    Pages: Online-Ressource (250 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre la consommation nocive d'alcool ; Politiques économiques et de santé publique
    Parallel Title: Erscheint auch als Tackling harmful alcohol use
    DDC: 616.861
    Keywords: Alkoholkonsum ; Alkoholpolitik ; OECD-Staaten ; Welt ; Social Issues/Migration/Health ; OECD ; Alkoholkonsum
    Abstract: Alcoholic beverages, and their harmful use, have been familiar fixtures in human societies since the beginning of recorded history. Worldwide, alcohol is a leading cause of ill health and premature mortality. It accounts for 1 in 17 deaths, and for a significant proportion of disabilities, especially in men. In OECD countries, alcohol consumption is about twice the world average. Its social costs are estimated in excess of 1% of GDP in high- and middle-income countries. When it is not the result of addiction, alcohol use is an individual choice, driven by social norms, with strong cultural connotations. This is reflected in unique patterns of social disparity in drinking, showing the well-to-do in some cases more prone to hazardous use of alcohol, and a polarisation of problem-drinking at the two ends of the social spectrum. Certain patterns of drinking have social impacts, which provide a strong economic rationale for governments to influence the use of alcohol through policies aimed at curbing harms, including those occurring to people other than drinkers. Some policy approaches are more effective and efficient than others, depending on their ability to trigger changes in social norms, and on how well they can target the groups that are most at risk. This book provides a detailed examination of trends and social disparities in alcohol consumption. It offers a wide-ranging assessment of the health, social and economic impacts of key policy options for tackling alcohol-related harms in three OECD countries (Canada, the Czech Republic and Germany), extracting relevant policy messages for a broader set of countries.
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  • 54
    ISBN: 9789264241480
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Documentation des prix de transfert et déclaration pays par pays, Action 13 - Rapport final 2015
    Parallel Title: Erscheint auch als Transfer pricing documentation and country-by-country reporting
    Keywords: Verrechnungspreis ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241343
    Language: English
    Pages: Online-Ressource (210 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Measuring and monitoring BEPS
    Keywords: Gewinnverlagerung ; Besteuerungsverfahren ; Verrechnungspreis ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation ; Economics
    Abstract: There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future.
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  • 56
    ISBN: 9789264241695
    Language: English
    Pages: Online-Ressource (106 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Preventing the granting of treaty benefits in inappropriate circumstances
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation ; Economics
    Abstract: This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. It also includes specific treaty rules to address other forms of treaty abuse and ensures that tax treaties do not inadvertently prevent the application of domestic anti-abuse rules. The report finally includes changes to the OECD Model Tax Convention that clarify that tax treaties are not intended to create opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping) and that identify the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264250031 , 9789264242654
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 14.5 x 22cm.
    Series Statement: OECD Insights
    Parallel Title: Parallele Sprachausgabe Envejecimiento : Análisis de temas de actualidad
    Parallel Title: Parallele Sprachausgabe Débattre des enjeux : le vieillissement
    Parallel Title: Erscheint auch als Ageing
    Keywords: Alternde Bevölkerung ; OECD-Staaten ; Welt ; Social Issues/Migration/Health ; Economics ; Aufsatzsammlung ; Altern ; Gesundheitswesen ; Demographie
    Abstract: Ageing has a wide range of impacts on individuals and society as a whole. But the consequences for health care, working life, income and well-being in general are not always what many people imagine. OECD Insights: Ageing: Debate the Issues discusses the problems, challenges, and opportunities that ageing brings to citizens and governments in developed and developing countries. Experts on demography, medical research, pensions, employment and other domains from inside and outside the OECD present their latest analyses and views on one of the most important trends shaping our societies.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264228283
    Language: English
    Pages: Online-Ressource (176 p.)
    Series Statement: Mental Health and Work
    Parallel Title: Parallelausg. Santé mentale et insertion professionnelle ; De la théorie à la pratique
    Parallel Title: Erscheint auch als Fit mind, fit job
    DDC: 331
    Keywords: Psychische Krankheit ; Gesundheit ; Erwerbstätigkeit ; Gesundheitsversorgung ; Betriebliches Gesundheitsmanagement ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Berufstätigkeit ; Psychische Störung
    Abstract: The costs of mental ill-health for individuals, employers and society at large are enormous. Mental illness is responsible for a very significant loss of potential labour supply, high rates of unemployment, and a high incidence of sickness absence and reduced productivity at work. Following an introductory report (Sick on the Job: Myths and Realities about Mental Health and Work) and nine country reports, this final synthesis report summarizes the findings from the participating countries and makes the case for a stronger policy response.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241138
    Language: English
    Pages: Online-Ressource (407 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Neutralising the effects of hybrid mismatch arrangements
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation ; Economics
    Abstract: This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part I of the report sets out recommendations for rules to address hybrid mismatches in respect of payments made under a hybrid financial instrument or payments made to or by a hybrid entity. It also recommends rules to address indirect mismatches that arise when the effects of a hybrid mismatch arrangement are imported into a third jurisdiction. The recommendations are supported by a commentary and examples to illustrate how they should apply. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241633
    Language: English
    Pages: Online-Ressource (33 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution mechanisms more effective
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Improving dispute resolution mechanisms is an integral component of the work on BEPS. The measures developed under Action 14 of the BEPS Project and contained in this report aim to minimize the risks of uncertainty and unintended double taxation. They do so by ensuring the consistent and proper implementation of tax treaties, including the effective and timely resolution of disputes regarding their interpretation or application through the mutual agreement procedure. Countries have agreed to important changes in their approach to dispute resolution, such as a minimum standard with respect to the resolution of treaty-related disputes. They have committed to its rapid implementation and agreed to ensure its effective implementation through the establishment of a robust peer-based monitoring mechanism. A large group of countries has also committed to provide for mandatory binding arbitration in their bilateral tax treaties as a mechanism to guarantee that treaty-related disputes will be resolved within a specified timeframe.
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