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  • 2015-2019  (120)
  • 2000-2004
  • 2019  (120)
  • Paris : OECD Publishing  (120)
  • Paris
  • Taxation  (78)
  • Agriculture and Food  (43)
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  • 2015-2019  (120)
  • 2000-2004
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  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Observer
    Language: English
    Pages: 1 Online-Ressource (3 p.)
    Titel der Quelle: OECD Observer
    Keywords: Employment ; Taxation
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Observer
    Language: English
    Pages: 1 Online-Ressource (2 p.)
    Parallel Title: Parallele Sprachausgabe La classe moyenne a-t-elle encore les moyens ?
    Titel der Quelle: OECD Observer
    Keywords: Employment ; Social Issues/Migration/Health ; Taxation ; Economics
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Language: French
    Pages: 1 Online-Ressource (2 p.)
    Parallel Title: Parallele Sprachausgabe Middling Through
    Titel der Quelle: L'Observateur de l'OCDE
    Keywords: Employment ; Social Issues/Migration/Health ; Taxation ; Economics
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  • 4
    Language: English
    Pages: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Additional Information: Anhang Milanez, Anna Annex - Taxation and the future of work Paris : OECD Publishing, 2019
    Series Statement: OECD taxation working papers no. 41
    Keywords: Einkommensteuer ; Arbeitskräfte ; Selbstständige ; Arbeitsgesellschaft ; OECD-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the market power of large employers? These changes also raise crucial issues for tax systems. Differences in tax treatment across employment forms may create tax arbitrage opportunities. This paper investigates the potential for such opportunities for eight countries. It models the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers (with applicable tax rules detailed in the paper’s annex). The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
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  • 5
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 123
    Keywords: Agraraußenhandel ; Landhandel ; Landwirtschaft ; Dienstleistung ; Wertschöpfung ; Erwerbstätigkeit ; Welt ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Global value chains (GVCs) in agriculture and food sectors have the potential to influence trading relationships and the gains from trade for different sectors along the value chain. This report explores the way in which value from trade and GVC participation is created for the agriculture sector. It examines differences in returns to the sector from participation in GVCs and trade either directly in contrast to participation that relies on downstream domestic processing. The study makes use of a database on trade in value added for 22 agro-food sectors derived from the Global Trade Analysis Project (GTAP) database. The evidence presented in this paper suggests that aggregate value to the agriculture and to the economy overall from direct participation in trade and GVCs generates at least as much value as participation that relies on domestic downstream processing. Similar overall gains from primary exports are associated with greater volumes and the value created from ‘value addition’ to these exports – the embodied service and other inputs. Indeed, countries that specialise in primary exports have higher shares of service value added in these exports, with this also being a determinant of value growth for middle-income countries.
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  • 6
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 125
    Keywords: Agroindustrie ; Wertschöpfung ; Agraraußenhandel ; Regionale Wirtschaftsintegration ; Handelsabkommen ; CGE-Modell ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Global value chains (GVCs) in agriculture and food sectors contribute to sector growth and development. However, agricultural trade is subject to significant distortions that limit trade which in turn impacts on its competitiveness world-wide. Using the OECD Metro model, this study analyses the impact of trade and domestic support policies on participation in agro-food GVCs and the benefits that flow from them. The results show that current market access barriers and distorting forms of domestic support have a negative effect not only on welfare, but also on the possible benefits from participation in agro-food GVCs. If barriers, i.e. tariffs and quotas, were removed this would offer the potential to increase welfare, increase exports of agro-food domestic value added from all countries, and promote trade by furthering GVC links through value added. This study also shows that regional trade agreements have the potential to deepen GVC linkages amongst members.
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  • 7
    Language: English
    Pages: 1 Online-Ressource (circa 57 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 127
    Keywords: 2005 - 2016 ; Fischereipolitik ; Nachhaltige Entwicklung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: How can policy makers successfully implement the policy changes needed to achieve greater economic, social, and environmental sustainability and resilience? This report combines lessons from the available literature, discussions with experts and stakeholders, as well as information on past policy change processes. Results suggest that, over the last decade, changes to fisheries policy have largely been triggered by the performance of the sector itself and how it is perceived, particularly with respect to resource management and to socio-economic outcomes. Other important factors stand out, in particular initiatives by people in charge of fisheries management and legal commitments to adopt changes. Macroeconomic and macro-political factors, however, appear to have had less impact on fisheries policy than on other policy domains. Key recommendations are proposed to facilitate policy change in the future through better use of data, commitment mechanisms, non-sectoral policies, and consultation processes.
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  • 8
    Language: English
    Pages: 1 Online-Ressource (circa 34 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 137
    Keywords: Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: What is the role of government policies in encouraging healthier food choices to fight the current overweight and obesity epidemics? This report briefly examines the evidence base on unhealthy diets, including the associated burden on health systems. It then takes stock of current knowledge on the effectiveness of policy instruments to tackle unhealthy diets and proposes a four-track policy approach to encourage healthier food choices that is consistent with wider objectives for the food and agriculture sector. This policy approach includes demand side public interventions, voluntary collaboration with the food industry at the supply-demand interface, firmer regulations when public-private incentives are misaligned, and fiscal measures. This report underscores the importance of a robust evidence base for developing effective policies, which in turn requires investments in effective data systems. The Annex takes stock of how well developed food data systems are currently across a range of OECD countries and provides some recommendations on how to move forward.
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  • 9
    Language: English
    Pages: 1 Online-Ressource (circa 127 Seiten) , Illustrationen
    Additional Information: Anhang zu Milanez, Anna Taxation and the future of work Paris : OECD Publishing, 2019
    Series Statement: OECD taxation working papers no. 42
    Keywords: Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers. The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
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  • 10
    Language: English
    Pages: 1 Online-Ressource (circa 88 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 119
    Keywords: 2004 - 2014 ; Agroindustrie ; Wertschöpfung ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Global value chains (GVCs) in agriculture and food sectors are becoming an important part of the agro-food trading landscape, influencing both the nature of the gains from trade and the impacts of trade policies. This study explores the changes in trade in value added that are occurring within agro-food GVCs and the implications that participation in agro-food GVCs has had on the agro-food sectors. It makes use of a database on trade in value added for 22 agro-food sectors derived from the Global Trade Analysis Project (GTAP) database. The study finds that between 2004 and 2014, agro-food sectors have been increasing their participation in GVCs and that the links created within these production networks have become more “global” in nature. At the same time, agro-food GVCs have become increasingly centred around hubs in the People’s Republic of China and Germany where large amounts of value added are funnelled before reaching the end consumer. The study also finds that participation in agro-food GVCs is beneficial for sector development and growth – both in aggregate terms and in terms of domestic value added from exports. Of key importance has been the use of foreign value added and access to a wide diversity of imported inputs. However, policies that restrict trade and limit market openness reduce participation and sector growth and development – including policies that create barriers to trade in agro-food products themselves. In addition, the study finds that the use of services value added in exports is an important factor that contributes to sector growth, which highlights the importance of the broader policy environment to enhance the benefits from agro-food GVCs.
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  • 11
    Language: English
    Pages: 1 Online-Ressource (circa 59 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 122
    Keywords: Digitalisierung ; Agraraußenhandel ; Landhandel ; Landwirtschaft ; Wertschöpfung ; Erwerbstätigkeit ; Welt ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: How are new opportunities to create and share information shaping the digital transformation of the agriculture and food system, and thus potentially fostering its reorganisation? This report focuses on cross-border trade aspects along the global agriculture and food value chain, and looks at how changes brought about by digital technologies can influence who participates in the value chain, where value added is created, and how value is distributed between actors in the chain. However, it is not only changes in the agriculture and food sector from digital technologies that matters, but also the digital transformation of other actors in the global value chain (GVC) such as support services, logistics and governments. Digital technologies present a potential to reduce trade and transaction costs, including those related to identifying and negotiating a deal, proving compliance with standards and to delivering products across borders quickly and efficiently.
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  • 12
    Language: English
    Pages: 1 Online-Ressource (circa 85 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 126
    Keywords: Agraraußenhandel ; Handelspräferenzen ; Nichttarifäre Handelshemmnisse ; WTO-Recht ; Agriculture and Food ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: Preferential trading agreements are becoming a more common feature of the global agro food trading environment, a trend that has increased since the early 2000s. While they increasingly cover the majority of trade worldwide, there remains a question as to the extent to which their treatment of agriculture has changed over time, and whether the liberalising elements contained in these agreements are increasingly addressing distortions in world agro-food markets. This paper presents findings on the evolution of the treatment of agriculture within preferential trade agreements. Changes in various aspects of liberalisation achieved through these agreements have been explored, such as provisions related to market access, export competition and domestic support. The report finds that agriculture appears to be increasingly treated in a similar manner to other goods trade, with expansion in the scope of agreements extending to agriculture. Agreements are delivering reduced tariffs among members across the majority of agricultural commodities – however, heterogeneity of rules of origin between agreements is likely to be undermining these benefits. Reflecting multilateral rules, provisions related to Sanitary and Phytosanitary measures and Technical Barriers to Trade have become a standard feature of agreements. Overall, preferential trade agreements are strongly influenced by the multilateral framework.
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  • 13
    Language: English
    Pages: 1 Online-Ressource (circa 25 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 129
    Keywords: Getreidepolitik ; Politische Reform ; Partielles Gleichgewicht ; China ; Agriculture and Food ; China, People’s Republic ; Amtsdruckschrift ; Graue Literatur
    Abstract: Reforming China’s grain policy could have significant implications for both domestic and international markets. China has begun to reform its price support policies for several commodities, replacing them with commodity specific area payments. The assessment of policy reform scenarios for grains, using two partial equilibrium models, show that China would maintain more than 80% of self-sufficiency in wheat and maize, and more than 95% in rice. The increase in its grain imports could increase international prices, in particular for wheat and rice. A gradual approach to reforming market price support with compensatory payments would smooth the potential impacts on domestic and world commodity markets, as well as on domestic farm income. While the reform of price support policies benefit consumers the most, more decoupled area payments could also have a greater impact on farm income without increasing the overall cost to society as well as environmental performance of agriculture. Lower costs of managing public grain stocks would equally reduce the budgetary cost of reforms.
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  • 14
    Language: English
    Pages: 1 Online-Ressource (circa 42 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 131
    Keywords: 1950 - 2050 ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: The Long-term Agricultural Outlook model (LAO) is a long-run partial equilibrium trade model developed by the OECD as a complementary modelling tool to AGLINK-COSIMO, a more detailed partial equilibrium model used to develop ten-year projections for agricultural markets, as reported in the annual OECD-FAO Agriculture Outlook publication. LAO describes the drivers of structural changes in global supply and demand, provides a baseline of real agricultural prices, and can be used to situate short and medium term price projections in a longer-term context. The model is also suitable for performing scenario analysis of long-term issues concerning agriculture, such as the links between food security and climate change. The model structure is similar to that of AGLINK-COSIMO, which enhances comparability, but much simpler, with highly aggregated commodity and regional groupings. The simplified structure makes it possible to make use of data on productivity growth in a way not possible in more complex models, and to investigate the role of long term drivers of productivity growth, in particular research spending. It also facilitates a focus on key macro-economic drivers of agricultural market developments. This report details the motivation, structure, and development of the model, alongside initial outputs. The baseline results indicate a lowering of real agricultural prices in the long run, as growth in global supply outpaces growth in global demand.
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  • 15
    Language: English
    Pages: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 130
    Keywords: Agrarpolitik ; Agrarsubvention ; Umweltverträglichkeit ; Treibhausgas-Emissionen ; Artenvielfalt ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: The relationship between agricultural support policies (adapted from the OECD Producer Support Estimate (PSE) classification) and a selection of environmental impacts are analysed in a range of country settings, using a farm-level and a market-level model. Based on the methods and environmental indicators used, market price support and payments based on unconstrained variable input use were the most environmentally harmful among the various PSE measures. Decoupled support payments based on non-current crop area were the least harmful, even when considering their impacts on the behaviour of risk averse farmers. The impacts of support policies that clearly change the competitiveness of one production activity in relation to another, such as payments based on current crop area or on animal numbers, were more equivocal. Support payments subject to environmental constraints can improve environmental outcomes compared to coupled support without restrictions, however, they can also have unintended environmental impacts.
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  • 16
    Language: English
    Pages: 1 Online-Ressource (circa 40 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 132
    Keywords: Tierhaltung ; Antibiotika ; Kosten-Nutzen-Analyse ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Antimicrobial drugs are used in food animal production for several purposes: to treat a disease outbreak, to prevent disease, and to enhance feed efficiency and animal growth. While the technical benefits of antimicrobial use in animal production are well documented, there is a major lack of information on the economic impact on farmers’ incomes. This report reviews evidence on the economic benefits and costs of antimicrobials for the major animal producing species across several OECD countries as well as in Brazil and China. The findings indicate that the economic benefits are modest in modern farming systems where good production facilities, biosecurity measures, and management practices are in place. In large food animal producing countries such as Brazil, the use of antimicrobials is an important input to enhance the competitiveness of the industry. In China, the largest producer and user of antibiotics in animal production, antibiotics are often used as a substitute for less sanitary animal production facilities and the lack of appropriate biosecurity on the farm. This report concludes with several key policy options and practices, in particular those that induce farmers to place a greater emphasis on the economic benefits and costs of antimicrobials and alternative interventions in production in order to stem the rise in antimicrobial resistance.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 24Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 118
    Keywords: Agroindustrie ; Agraraußenhandel ; Landhandel ; Agrarpolitik ; Wertschöpfung ; Nichttarifäre Handelshemmnisse ; Dienstleistungshandel ; Politische Reform ; Welt ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report synthesises OECD work analysing agricultural policies, markets and trade. It highlights recent developments in agricultural markets and policies and considers how these have changed the source and nature of the gains from multilateral reform, and considers opportunities for further reforms. In large part, gains from further reform come from the opportunities to increase income and jobs through increasing agro-food sector participation in global and domestic value chains. Countries can enhance the overall competitiveness of their agro-food sectors though more open trade policies and reducing the impacts of measures that raise trade costs. This includes reducing distorting domestic support and market access barriers, including to agro-food imports; ensuring that non-tariff measures are appropriate, transparent, and science-based; and reducing barriers to services trade.
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  • 18
    Language: English
    Pages: 1 Online-Ressource (circa 55 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 121
    Keywords: Fischereipolitik ; Fischereirecht ; Fischereiressourcen ; Ressourcennutzung ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Regional fisheries management organisations (RFMOs) are the primary mechanism for co-operation between fishing countries and coastal states to ensure sustainable fishing globally. This paper aims to inspire and guide RFMO secretariats and member countries in how to focus their effort and investment to step up the contribution of RFMOs to the fight against illegal, unreported and unregulated (IUU) fishing. It does so by measuring the extent to which RFMOs apply best practices against IUU fishing and pointing to the remaining gaps. Information gathered from RFMOs’ resolutions and recommendations introducing conservation and management measures (CMMs), other publicly available sources and direct communication with RFMOs’ secretariats was analysed and summarised into five indicators reflecting the most important management tools targeting IUU fishing at the disposal of RFMOs. Indicators show overall progress among RFMOs, but discrepancies remain, suggesting scope for improvement by learning from best performers.
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  • 19
    Language: English
    Pages: 1 Online-Ressource (circa 24 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 133
    Keywords: Tierhaltung ; Krankheit ; Menschen ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: The emergence of a resistant pathogen reduces the effectiveness of antibiotics in preventing or treating an infection caused by a micro-organism, thus increasing morbidity and mortality and leading to higher economic costs to livestock producers. An understanding of the underlying disease dynamics is crucial in finding appropriate solutions to containing the rise in antimicrobial resistance. This report synthesises the evidence on the potential modes of transmission of antimicrobial resistance between humans and animals and vice versa. In particular, the important role of the environment in the transmission chain is discussed as well as practices to break this link. This report also illustrates some of the commonly shared antibiotic classes that are used in human medicine and animal production, and the overall trends in the usage of these antibiotics. While information on transmission of resistance is sparse, the report highlights several priority areas where future research could focus in order to bring a greater understanding of these interactions.
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  • 20
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 135
    Keywords: Agriculture and Food ; Brazil ; Amtsdruckschrift ; Graue Literatur
    Abstract: Brazil is one of the world’s largest producers and exporters of meat and animal products. This report compiles information and data on antimicrobial use and antimicrobial resistance in food-producing animals in Brazil. Antimicrobials are used in food producing animals, mainly as a growth promoter. While the use of antibiotics is estimated to be falling, there is concern amongst livestock producers as to the possible rise in production costs resulting from the withdrawal of these antibiotics, and they are currently exploring alternative interventions and their likely economic impact on their incomes. Recent regulatory and policy changes, including the implementation of the National Action Plan on Antimicrobial Resistance in Agriculture, are aimed at limiting the use of antibiotics in livestock production and containing the rise in antimicrobial resistance.
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  • 21
    Language: English
    Pages: 1 Online-Ressource (circa 27 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 134
    Keywords: Tierhaltung ; Antibiotika ; China ; Agriculture and Food ; China, People’s Republic ; Amtsdruckschrift ; Graue Literatur
    Abstract: The People’s Republic of China is an important player in international markets for animal products, antibiotics, as well as in global efforts to combat antibiotic resistance (AMR). This paper reviews use of antibiotics and the emergence of AMR in Chinese food animal production. The rapid growth in food, animal production, and the relatively poor animal production conditions as well as increasing production intensity led to a sharp increase in antibiotic use in both absolute and relative terms. This trend, however, has been reversed by recent government policies and public awareness of AMR. Four government policies are particularly important in attempting to decrease the use of antibiotics: the imposition of maximum residue levels, establishing a list of permitted antibiotics, the proper use of antibiotics during the withdrawal period, and establishing a list of prescription-only antibiotics use in animal production. Antibiotic use in China is more than five times higher than the international average. One of the main reasons for the relative higher antibiotic usage is the widespread misuse associated with growth promotion in the feed and veterinary use on broiler and pig farms. The relatively low cost of antibiotics, estimated at 1% to 3% of production costs, encourages such excess use in livestock production, but alternatives are often not available and more costly. This paper recommends a mix of economic and regulatory approaches to control the overuse of antibiotics in livestock production and limit the rise in antimicrobial resistance.
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  • 22
    Language: English
    Pages: 1 Online-Ressource (circa 72 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 120
    Keywords: Fischereipolitik ; Fischereirecht ; Fischereiressourcen ; Ressourcennutzung ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper identifies the progress achieved by individual countries in implementing internationally recognised best policies and practices against illegal, unreported and unregulated (IUU) fishing since 2005. It aims to inspire and guide governments and all stakeholders in the fisheries sector in how to focus their effort and investment to step up their fight against IUU fishing. The paper builds on a suite of policy indicators that investigate the extent to which countries meet their responsibilities in the most important dimensions of government intervention in relation to IUU fishing. The indicators show considerable improvement in fighting IUU fishing over the last decade, in line with international treaties and voluntary agreements. They also point to the gaps that need to be closed to individually and collectively work towards eliminating IUU fishing.
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  • 23
    Language: English
    Pages: 1 Online-Ressource (circa 50 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 124
    Keywords: 2004 - 2014 ; Agraraußenhandel ; Landhandel ; Landwirtschaft ; Wertschöpfung ; Erwerbstätigkeit ; Welt ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Agricultural sectors are increasingly integrated into international markets as global value chains (GVCs) expand. This integration is helping to drive value added growth in the sector, including the returns that flow to labour. This report explores the impact that trade and agro-food GVC participation has on labour returns and thereby employment not only within the agricultural sectors, but across other sectors of the economy. At the global level, trade and agro-food GVCs generated an average of between 20-26% of total agricultural workforce returns between 2004 and 2014, and labour returns were generated from both direct participation in trade and from indirect participation through other downstream sectors. This report finds that the impact on economy-wide labour returns is on average greater for countries specialising in direct exports of primary products as compared to those specialising in indirect agricultural exports. Evidence also shows that agricultural subsidies have a negative impact both on labour returns from primary sector exports and the returns generated indirectly from processing-sector exports.
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  • 24
    Language: English
    Pages: 1 Online-Ressource (circa 64 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 128
    Keywords: Agrarpolitik ; Wasserpolitik ; Wasserpreis ; Subvention ; Bewässerung ; Grundwasser ; Gewässerbelastung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report offers a guide on potential reform pathways towards sustainable agriculture water use, based on a thorough review of selected past water and agriculture reforms and extensive consultation with policy experts. A theory of change is developed that emphasises the importance of flexibility in the timing and design of reform processes to achieve practical and effective policy changes. Governments should prepare future reforms, via continued research, education, and governance efforts, to help take advantage of reform opportunities when the timing is right. Five necessary conditions are identified for a successful reform process: (i) support evidence-based problem definition, objective setting and evaluations; (ii) ensure that governance and institutions are aligned with the policy change; (iii) engage stakeholders strategically and build trust; (iv) rebalance economic incentives to mitigate short run economic losses; and (v) define an adjustable smart reform sequencing that provides flexibility in the long run. These conditions are found to be necessary to implement four challenging policy changes: charging water use in agriculture; removing subsidies that negatively impact water resources, regulating groundwater use and addressing nonpoint source pollution. But the relative effort that governments need to devote to fulfilling each of the five conditions will vary depending on the policy change.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 25
    Language: English
    Pages: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 136
    Keywords: Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: The bio-economy is gaining increasing prominence in the policy debate, with several countries developing bio-economy strategies to decouple economic growth from dependence on fossil fuel, as well a pathway to supporting some of the UN Sustainable Development Goals (SDGs) and commitments under the Paris Climate Agreement. This report analyses the opportunities and policy challenges facing the bio-economy in transitioning to a more sustainable agro-food system. It provides an overview of national bio-economy- strategies based on a literature review and information provided by governments in response to a questionnaire.
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  • 26
    Language: English
    Pages: 1 Online-Ressource (54 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.28
    Keywords: Taxation
    Abstract: Based on an OECD survey, this paper presents quantitative and qualitative data on the decentralisation of health systems, focusing on how they vary according to different institutional characteristics and what types of performance measurement systems are used in the health sector. Decision-making in health care tends to rest largely with the central government, which has considerable power across many aspects of the delivery of health services. However, sub-national governments have more control over decisions regarding the inputs, outputs and monitoring of health care services. The majority of OECD countries tends to rely on centralised performance measurement systems, especially to monitor the performance of hospital providers, focusing more on improving performance rather than reducing service costs. Less likely to be monitored under a specific performance framework are providers of ancillary services, retailers and other providers of medical goods, and providers of preventive care.
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  • 27
    Language: English
    Pages: 1 Online-Ressource (98 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.25
    Keywords: Taxation
    Abstract: The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique insights about how responsibilities are assigned across levels of government, which enable the analysis of different arrangements on outcomes. Differences in characteristics across sectors and types of countries may have important consequences for intergovernmental fiscal relations.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264489158 , 9789264584877 , 9789264554290
    Language: English
    Pages: 1 Online-Ressource (124 p.) , 21 x 28cm.
    Series Statement: OECD Digital Government Studies
    Parallel Title: Erscheint auch als Digital government review of Sweden
    Keywords: E-Government ; Schweden ; Agriculture and Food ; Governance ; Science and Technology ; Sweden ; Schweden ; Behörde ; E-Government
    Abstract: This digital government review asseses the state of data-driven policies and initiatives in the Swedish public sector. It explores the underlying institutional governance and co-ordination arrangements for digital government in the country, and their impact on policy implementation. It also discusses data-sharing and managing initiatives, data governance and open government data practices. The review looks at how Sweden could better share knowledge, promote innovation and improve collaboration both across the public sector and with external stakeholders. Finally, it highlights how the government can use data to build a closer relationship with citizens in order to address policy challenges, improve public service delivery, and, ultimately, strengthen public trust.
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  • 29
    ISBN: 9789264309982
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hungary (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Ungarn ; OECD-Staaten ; G20-Staaten ; Taxation ; Hungary ; Bericht ; OECD ; Ungarn ; Internationales Steuerrecht ; Ungarn ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hungary.
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  • 30
    ISBN: 9789264310742
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Estonia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Estland ; OECD-Staaten ; G20-Staaten ; Taxation ; Estonia ; Bericht ; Estland ; Internationales Steuerrecht ; Estland ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264426924 , 9789264571235 , 9789264936621
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Series Statement: OECD Food and Agricultural Reviews
    Parallel Title: Erscheint auch als Innovation, agricultural productivity and sustainability in Japan
    Keywords: Agrarproduktion ; Produktivität ; Agrartechnik ; Innovation ; Nachhaltigkeit ; Ökologischer Landbau ; Japan ; Agriculture and Food ; Industry and Services ; Japan ; Japan ; Landwirtschaft ; Nachhaltigkeit ; Innovation ; Produktivität
    Abstract: In Japan, agriculture has been treated differently from other parts of the national economy. However, policy needs to evolve with new agricultural structures and the global trend towards more integrated value chains, enabling innovation and entrepreneurship in agriculture, and imposing a greater environmental responsibility on producers. Modern agriculture is a technology- and data-intensive industry, and Japan is well-positioned to introduce its competitive technology and skills to agriculture through building more collaborative agricultural innovation system.
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  • 32
    ISBN: 9789264735026
    Language: English , French
    Pages: 1 Online-Ressource (74 Seiten) , Illustrationen
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the Leeks Standard. This brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade of leeks.
    Note: Text Englisch und Französisch
    URL: Volltext  (lizenzpflichtig)
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  • 33
    Online Resource
    Online Resource
    [Paris] : OECD | Paris : OECD Publishing
    ISBN: 9789264484580
    Language: English
    Pages: 1 Online-Ressource (252 Seiten) , Diagramme
    Edition: Launch version
    Series Statement: OECD health policy studies
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als The heavy burden of obesity
    Keywords: Körpergewicht ; Gesundheitsvorsorge ; Gesundheitsökonomik ; OECD-Staaten ; EU-Staaten ; G20-Staaten ; Agriculture and Food ; Social Issues/Migration/Health ; Development ; OECD ; Gesundheitsvorsorge ; Körpergewicht ; Fettsucht ; Übergewicht
    Abstract: Almost one in four people in OECD countries is currently obese. This epidemic has far-reaching consequences for individuals, society and the economy. Using microsimulation modelling, this book analyses the burden of obesity and overweight in 52 countries (including OECD, European Union and G20 countries), showing how overweight reduces life expectancy, increases healthcare costs, decreases workers' productivity and lowers GDP. The report makes the urgent economic case to scale up investments in policies to promote healthy lifestyles and tackle this growing global public health problem. The book evaluates a number of policies which could significantly improve health outcomes while being an excellent investment for countries.
    Note: Literaturverzeichnis: Seite 243-252
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  • 34
    ISBN: 9789264309883
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Romania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Rumänien ; OECD-Staaten ; G20-Staaten ; Taxation ; Romania ; Rumänien ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Romania.
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  • 35
    ISBN: 9789264820296
    Language: English
    Pages: 1 Online-Ressource (100 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: Botswana 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Botswana.
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  • 36
    ISBN: 9789264474079
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: India (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indien ; OECD-Staaten ; G20-Staaten ; Taxation ; India ; Indien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
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  • 37
    ISBN: 9789264826601
    Language: English
    Pages: 1 Online-Ressource (119 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: Lebanon 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Libanon ; Taxation ; Lebanon ; Libanon ; Steuerrecht
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Lebanon.
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  • 38
    ISBN: 9789264625556
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Russian Federation (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Russland ; OECD-Staaten ; G20-Staaten ; Taxation ; Russian Federation
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Russian Federation.
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  • 39
    ISBN: 9789264833913 , 9789264422421 , 9789264342064
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: OECD Food and Agricultural Reviews
    Parallel Title: Parallele Sprachausgabe Innovation, productivité et durabilité dans le secteur agricole et alimentaire : Principales conclusions des examens par pays et leçons pour l’action publique
    Parallel Title: Erscheint auch als Innovation, productivity and sustainability in food and agriculture
    Keywords: Digitalisierung ; Wissenschaft ; Technologie ; Innovationsdiffusion ; Agriculture and Food ; Environment ; Social Issues/Migration/Health
    Abstract: Markets that function well within a stable regulatory and policy environment are key to improving the productivity and sustainability of the food and agriculture sector. This report contains the main findings and policy lessons gained from a series of wide-ranging country reviews on how government policies can improve sectoral productivity and sustainability through their impact on innovation, structural change, natural resource use, and climate change. Improving the policy environment would require rolling back those policies that distort markets the most and retain farmers in uncompetitive and low-income activities, harm the environment, stifle innovation, slow structural and generational change, and weaken resilience. Agriculture policy should focus instead on measures that facilitate the uptake of technologies and practices that use resources more efficiently and sustainably, and which contribute to reducing greenhouse gas emissions. Of equal importance are: a more collaborative approach, more effective governance systems, the development of long-term strategies, strengthened linkages between national and international actors, and comprehensive and coherent evaluation procedures. Public funding of food and agricultural research is also crucial, and private efforts need to be strengthened, including through public-private partnerships. Finally, improving overall policy coherence would contribute to building trust, and to increasing policy effectiveness at each step of the food and agriculture chain.
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  • 40
    ISBN: 9789264881358
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Brazil (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Brasilien ; OECD-Staaten ; G20-Staaten ; Taxation ; Brazil ; Brasilien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
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  • 41
    ISBN: 9789264995468
    Language: English
    Pages: 1 Online-Ressource (79 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: Nauru 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru ; Nauru ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Nauru.
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  • 42
    ISBN: 9789264321816 , 9789264395138 , 9789264560369
    Language: English
    Pages: 1 Online-Ressource (611 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - 2018 peer review reports on the exchange of information on tax rulings
    Keywords: Taxation ; Steuerbescheid
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 135 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 112 jurisdictions. It assesses implementation for the 1 January - 31 December 2018 period.
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  • 43
    ISBN: 9789264810389
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Chile (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Chile ; OECD-Staaten ; G20-Staaten ; Taxation ; Chile ; Chile ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
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  • 44
    ISBN: 9789264519916
    Language: English
    Pages: 1 Online-Ressource (100 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: United Arab Emirates 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vereinigte Arabische Emirate ; Taxation ; United Arab Emirates
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the United Arab Emirates.
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  • 45
    ISBN: 9789264937314
    Language: English
    Pages: 1 Online-Ressource (73 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: Federated States of Micronesia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of ; Mikronesien ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Federated States of Micronesia.
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  • 46
    ISBN: 9789264846951
    Language: English
    Pages: 1 Online-Ressource (100 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: Andorra 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andora ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Andorra.
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  • 47
    ISBN: 9789264674875
    Language: English
    Pages: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Colombia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kolumbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Colombia ; Kolumbien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Colombia.
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  • 48
    ISBN: 9789264604032
    Language: English
    Pages: 1 Online-Ressource (100 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: Dominican Republic 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominikanische Republik ; Taxation ; Dominican Republic ; Dominikanische Republik ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Dominican Republic.
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  • 49
    ISBN: 9789264691162
    Language: English
    Pages: 1 Online-Ressource (100 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: Saudi Arabia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Saudi Arabia.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264977419 , 9789264504684 , 9789264535442
    Language: English
    Pages: 1 Online-Ressource (136 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Pharmaceutical residues in freshwater
    Keywords: Arzneimittel ; Wasserversorgung ; Agriculture and Food ; Environment ; Social Issues/Migration/Health ; Science and Technology ; Wasserverschmutzung ; Arzneimittel
    Abstract: This report calls for a better understanding of the effects of pharmaceutical residues in the environment, greater international collaboration and accountability distribution, and policy actions to prevent and remedy emerging concerns. Laboratory and field tests show traces of oral contraceptives causing the feminisation of fish and amphibians, and residues of psychiatric drugs altering fish behaviour. Antimicrobial resistance, linked to the overuse of antibiotics, has rapidly escalated into a global health crisis. Unless adequate measures are taken to manage the risks, pharmaceutical residues will increasingly be released into the environment as ageing populations, advances in healthcare, and intensification of meat and fish production spur the demand for pharmaceuticals worldwide. The report outlines a collective, life-cycle approach to managing pharmaceuticals in the environment. A policy mix of source-directed, use-orientated and end-of-pipe measures, involving several policy sectors, can help to improve health and protect the environment.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264603806 , 9789264311879 , 9789264685840
    Language: Spanish
    Pages: 1 Online-Ressource (212 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Agricultural Policies in Argentina
    Keywords: Agriculture and Food ; Environment ; Argentina
    Abstract: Las Revisiones de Políticas Agroalimentarias proporcionan una evaluación exhaustiva de las políticas agrícolas de cada país y el cálculo de un conjunto de indicadores desarrollados por la OCDE. Estos indicadores se utilizan regularmente en el análisis de la agricultura y sector alimentario en los países de la OCDE y de varias economías emergentes. Este informe incluye el análisis y los indicadores correspondientes a Argentina, integrando los principales aspectos de la política agroalimentaria como la política comercial, la innovación, la sostenibilidad, la gestión de riesgos y las cadenas de valor, y proporciona recomendaciones de política. El sector agropecuario de Argentina ha experimentado un proceso de innovación notable en las últimas dos décadas. Esta transformación ha sido liderada principalmente por un sector privado dinámico y proactivo, a pesar de estar sujeto a políticas de apoyo negativo tales como las restricciones y los impuestos a la exportación. La rápida adopción de tecnologías como las semillas mejoradas y la siembra directa, e innovaciones organizacionales han contribuido a aumentar la Productividad Total de los Factores en los cultivos. Los apoyos presupuestarios se han centrado en la prestación de servicios generales tales como investigación, extensión y sanidad agropecuaria, facilitando la innovación y la gestión proactiva de los riesgos. Las presiones ambientales están en aumento con el crecimiento del uso de pesticidas y la deforestación. Las producciones fuera de la región pampeana acumulan un retraso en productividad e innovación.
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  • 52
    ISBN: 9789264578630
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Joint Audit 2019
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation ; OECD ; Finanzverwaltung ; Grenzüberschreitende Kooperation
    Abstract: Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes. The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264675957 , 9789264897373 , 9789264513549
    Language: French
    Pages: 1 Online-Ressource (190 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Human Acceleration of the Nitrogen Cycle: Managing Risks and Uncertainty
    Keywords: Energy ; Agriculture and Food ; Environment ; Governance
    Abstract: Cette publication examine les risques associés au rejet d'azote en excès dans l'environnement (changement climatique, appauvrissement de la couche d'ozone, pollution de l'air, pollution de l'eau, perte de biodiversité, détérioration de la qualité des sols). Le rapport examine également l'incertitude associée à la capacité de l'azote de passer d'un écosystème à un autre et de provoquer des « effets en cascade ». Outre une meilleure gestion des risques liés à l'azote au niveau local, il faut considérer les risques au niveau global liés à l’augmentation continue des concentrations d’hémioxyde d’azote et prévenir l’excès d’azote sous toutes ses formes en élaborant des stratégies efficaces au regard de leurs coûts pour toutes les sources. La publication fournit des indications sur l’utilisation des instruments de politique relative à l’azote et sur la manière d’assurer la cohérence avec des objectifs tels que la sécurité alimentaire, la sécurité énergétique et les objectifs environnementaux autres que la réduction de la pollution par l’azote.
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  • 54
    ISBN: 9789264966505
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Netherlands
    Abstract: This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Curaçao.
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  • 55
    Title: РЕШЕНИЕ ПРОБЛЕМЫ ПРОМЫШЛЕННОГО ЗАГРЯЗНЕНИЯ ВОЗДУХА В КАЗАХСТАНЕ : Руководящие принципы реформирования политики в области экологических платежей
    ISBN: 9789264867031 , 9789264460553 , 9789264932913
    Language: Russian
    Pages: 1 Online-Ressource (184 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Addressing Industrial Air Pollution in Kazakhstan: Reforming Environmental Payments Policy Guidelines
    Keywords: Environment ; Governance ; Social Issues/Migration/Health ; Taxation ; Kazakhstan
    Abstract: В Казахстане, с тех пор, как он стал независимым, зафиксированы впечатляющие темпы экономического роста, в основном в результате экспорта биржевых товаров и высокого уровня использования энергии. Эти темпы неустойчивы и создают значительное загрязнение воздуха, особенно из стационарных промышленных источников. Это ставит под угрозу устремления страны в области развития к 2050 году стать одной из ведущих экономик мира и приблизиться по уровню жизни к государствам — членам ОЭСР. В данной публикации, которая опирается на более ранние исследования ОЭСР, показано, что в Казахстане экологические платежи (экологические налоги, взыскания за несоблюдение требований и компенсация экологического ущерба) за промышленные загрязнители воздуха, применяемые в настоящее время, препятствуют энергоэффективности и борьбе с загрязнением жесткими мерами реагирования на несоблюдение требований и сосредоточенностью на привлечении доходов. Кроме того, они увеличивают издержки, связанные с ведением бизнеса в стране, и приносят мало пользы окружающей среде. Необходимо провести дальнейшие серьезные реформы регулирования экологических платежей в духе принципа «загрязнитель платит». В данном отчете представлены руководящие принципы реформ, основанные на положениях о загрязнении воздуха государств — членов ОЭСР и результатах анализа системы Казахстана, который ОЭСР проводила в тесном сотрудничестве с Правительством Казахстана.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264755024 , 9789264765078 , 9789264827837
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Tax morale
    Keywords: Steuermoral ; Finance and Investment ; Governance ; Taxation ; Development ; Steuermoral
    Abstract: Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
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  • 57
    Language: English
    Pages: 1 Online-Ressource (19 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.27
    Keywords: Taxation
    Abstract: This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds on previous analytical research carried out by the OECD (Lorenzoni, Murtin et al., 2018; Lorenzoni and Marino, 2017), both of which established new methodological tools to analyse health sector performance. The present analysis extends this framework to examine the impact of centralisation versus decentralisation of responsibilities across levels of government, making use of newly collected data on governance and expenditure assignment, as well as non-linear empirical specifications.
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  • 58
    ISBN: 9789264597181
    Language: English
    Pages: 1 Online-Ressource (100 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: Luxembourg 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Luxembourg.
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  • 59
    ISBN: 9789264310001
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Greece (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Griechenland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greece ; Griechenland ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Greece.
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  • 60
    ISBN: 9789264729407
    Language: English
    Pages: 1 Online-Ressource (100 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: The Netherlands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Niederlande ; Taxation ; Netherlands ; Niederlande ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Netherlands.
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  • 61
    ISBN: 9789264327658
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United States (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; USA ; G20-Staaten ; Taxation ; United States ; G-20-Staaten ; USA ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United States, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 62
    ISBN: 9789264629783
    Language: English
    Pages: 1 Online-Ressource (100 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: Panama 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Panama.
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  • 63
    ISBN: 9789264733527
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: The Netherlands (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Niederlande ; G20-Staaten ; Taxation ; Netherlands ; G-20-Staaten ; Niederlande ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Netherlands, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 64
    ISBN: 9789264820456
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Indonesia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indonesien ; OECD-Staaten ; G20-Staaten ; Taxation ; Indonesia ; Aufsatzsammlung ; Indonesien ; Internationales Steuerrecht ; Konfliktregelung ; Besteuerungsverfahren
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Indonesia.
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  • 65
    ISBN: 9789264717466
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Latvia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Lettland ; OECD-Staaten ; G20-Staaten ; Taxation ; Latvia
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Latvia.
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  • 66
    ISBN: 9789264341722
    Language: English
    Pages: 1 Online-Ressource (100 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: Marshall Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Marshallinseln ; Taxation ; Marshall Islands ; Marshallinseln ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Marshall Islands.
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  • 67
    ISBN: 9789264790186
    Language: English
    Pages: 1 Online-Ressource (137 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: Malaysia (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia ; Bericht ; Malaysia ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Malaysia.
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  • 68
    ISBN: 9789264700109
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Bulgaria (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bulgarien ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Bulgaria.
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  • 69
    ISBN: 9789264937079 , 9789264438422 , 9789264641495
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallele Sprachausgabe РЕШЕНИЕ ПРОБЛЕМЫ ПРОМЫШЛЕННОГО ЗАГРЯЗНЕНИЯ ВОЗДУХА В КАЗАХСТАНЕ: Руководящие принципы реформирования политики в области экологических платежей
    Parallel Title: Erscheint auch als Addressing industrial air pollution in Kazakhstan
    Keywords: Luftverschmutzung ; Industrie ; Umweltabgabe ; Reform ; Kasachstan ; Environment ; Governance ; Social Issues/Migration/Health ; Taxation ; Kazakhstan
    Abstract: Kazakhstan has recorded impressive economic growth rates since its independence, driven mainly by export of commodities and high rate of energy use. These rates are not sustainable and are generating significant air pollution, in particular from industrial stationary sources. This is putting at risk the country’s development ambitions to become one of the top global economies by 2050 and converge towards OECD living standards. Building on OECD previous analysis, this publication shows that Kazakhstan’s environmental payments (environmentally related taxes, non-compliance penalties and compensation for damage regulation) for industrial air pollutants, as currently applied, impede energy efficiency and pollution abatement with heavy-handed non-compliance responses and focus on rising revenues. They also add to the cost of doing businesses in the country with limited environmental benefit. In the spirit of the Polluter-Pays Principle, much more reforms of regulation of environmental payments are needed. This report provides guidelines for reform drawing from air pollution regulations in OECD member countries and the results of the analysis of the system in Kazakhstan carried out by the OECD in close co-operation with the Government of Kazakhstan.
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  • 70
    ISBN: 9789264466197
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hong Kong, China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Hongkong ; OECD-Staaten ; G20-Staaten ; Taxation ; Hong Kong, China ; Hongkong ; Internationales Steuerrecht ; Steuervermeidung ; Steuer ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
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  • 71
    ISBN: 9789264346659
    Language: English
    Pages: 1 Online-Ressource (115 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: Guatemala (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guatemala ; Taxation ; Guatemala ; Guatemala ; Finanzbehörde ; Steuer ; Grenzüberschreitende Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Guatemala.
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  • 72
    ISBN: 9789264728035
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Switzerland (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Schweiz ; G20-Staaten ; Taxation ; Switzerland ; Schweiz ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 73
    ISBN: 9789264876989
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Belgium (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Belgien ; G20-Staaten ; Taxation ; Belgium ; Belgien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264864689
    Language: Latvian
    Pages: 1 Online-Ressource (215 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Innovation, Agricultural Productivity and Sustainability in Latvia
    Keywords: Agriculture and Food ; Science and Technology ; Industry and Services ; Latvia
    Abstract: Latvijai, kas ir Eiropas Savienības dalībvalsts kopš 2004. gada, ir maza, dinamiska un atvērta ekonomika, kas veiksmīgi pārgājusi no centrālās plānošanas uz tirgus ekonomiku. Uzsāktās reformas ir veicinājušas progresu, lai gan kopumā no zema starta līmeņa un lauksaimniecībā lēnākā tempā nekā ekonomikā kopumā. Šajā ziņojumā aplūkoti apstākļi, kādos Latvijas pārtikas un lauksaimniecības nozares saimniecības un uzņēmumi veic inovācijas, lai kļūtu produktīvāki un videi draudzīgāki. Tajā apzinātas iespējas, kā arī problēmas, kas vēl jārisina. To skaitā ir prasmju nepietiekamība, emigrācija un iedzīvotāju skaita samazināšanās, kā arī iedzīvotāju un pakalpojumu koncentrācija pilsētās, kas skar visu tautsaimniecību. Nozares līmenī ir problēmas ar lauksaimniecības atbalsta maksājumu izmantošanu nekomerciālu saimniecību atbalstam un augsts neapmaksātā darbaspēka līmenis lauku saimniecībās. Risinot šīs problēmas, lauksaimniecības inovācijas var izmantot, lai uzlabotu nozares produktivitāti, kā arī pārtikas sistēmas ilgtspēju un efektivitāti. Šajā pārskatā sniegti vairāki ieteikumi, kas ļautu lauksaimniecības politikai veicināt labi funkcionējošu inovācijas sistēmu, kura spētu risināt nākotnes problēmas.
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  • 75
    ISBN: 9789264699410 , 9789264627352 , 9789264483637
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Tax revenue implications of decarbonising road transport
    Keywords: Straßenverkehr ; Nachhaltige Mobilität ; Treibhausgas-Emissionen ; Steuereinnahmen ; Slowenien ; Energy ; Environment ; Taxation ; Trade ; Slovenia
    Abstract: This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia. Reducing the reliance on fossil fuels in the transport sector is a welcome development from the perspective of its climate and health impacts and of reduced energy dependence. However, under current settings, reduced fuel use will also lead to a loss of tax revenues, which may put stress on government budgets. Based on simulations for Slovenia, with a 2050 horizon, the report provides an in-depth assessment of the taxation of road transport and investigates how tax policy could adapt to declining fossil fuel use in the long term if the objective is to maintain revenues at current levels while taking fairness and efficiency considerations into account. It finds that gradual tax reforms, with an evolving mix of taxes, shifting from taxes on fuel to taxes on distances driven, can contribute to more sustainable tax policy over the long term.
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  • 76
    ISBN: 9789264874442 , 9789264357228 , 9789264814370
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als The sharing and gig economy
    Keywords: Digitale Plattform ; Share Economy ; Selbstständige ; Steuer ; Besteuerungsverfahren ; OECD-Staaten ; Employment ; Taxation ; OECD ; Besteuerungsverfahren
    Abstract: This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264741393
    Language: Multiple languages
    Pages: 18 x 25cm.
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the Tomatoes Standard. This brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade of tomatoes. Cette brochure est publiée dans le cadre du Régime pour l’Application de normes internationales pour les fruits et legumes établi par l’OCDE en 1962. Elle fournit des notes explicatives et des illustrations en vue de faciliter l’interprétation commune des normes en vigueur pour les tomates. Elle décrit les paramètres qualitatifs par des photographies de haute qualité. Elle constitue par conséquent un outil précieux pour les autorités de contrôle, les organes professionnels et les négociants qui manifestent leur intérêt pour le commerce international des tomates.
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  • 78
    ISBN: 9789264309968
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Iceland (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Island ; OECD-Staaten ; G20-Staaten ; Taxation ; Iceland ; Bericht ; OECD ; Island ; Internationales Steuerrecht ; Island ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Iceland.
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  • 79
    ISBN: 9789264309944
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovenia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowenien ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovenia ; Slowenien ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Slovenia.
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  • 80
    ISBN: 9789264745322
    Language: English
    Pages: 1 Online-Ressource (100 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: Spain 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Spanien ; Taxation ; Spain ; Spanien ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Spain.
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  • 81
    ISBN: 9789264309890
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovak Republic (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowakei ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovak Republic ; OECD ; Slowakei ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Slovak Republic.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264313705 , 9789264313699 , 9789264311695
    Language: English
    Pages: 1 Online-Ressource (196 p.) , 21 x 28cm.
    Series Statement: OECD Food and Agricultural Reviews
    Parallel Title: Parallele Sprachausgabe Políticas Agrícolas en Argentina
    Parallel Title: Erscheint auch als Agricultural policies in Argentina
    Keywords: Agrarpolitik ; Argentinien ; Agriculture and Food ; Environment ; Argentina
    Abstract: The Food and Agriculture Reviews provide a comprehensive assessment of agricultural policies and calculate a set of policy indicators developed by the OECD. These indicators are regularly used in the analysis of the agriculture and food sector in OECD countries and several emerging economies. This review analyses both the indicators available for Argentina and the main agricultural policy areas, such as trade, innovation, sustainability, risk management and value chains. It also provides a series of policy recommendations. Argentina’s agricultural sector has undergone a considerable innovation process over the last two decades. This transformation was mostly led by a dynamic and pro-active private sector often subject to policies providing negative support via export restrictions and taxes. The rapid adoption of technologies, such as improved varieties and no-till farming, and organisational innovations have contributed to increasing the Total Factor Productivity of crops. Government focus on providing such general services as research, extension, and animal and plant health has facilitated innovation as has the proactive management of risks by farmers. Nevertheless, environmental pressures are increasing with deforestation and the use of pesticides.
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  • 83
    ISBN: 9789264545861
    Language: English
    Pages: 1 Online-Ressource (128 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: Liechtenstein 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Liechtenstein.
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  • 84
    ISBN: 9789264730274
    Language: English
    Pages: 1 Online-Ressource (100 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: Hong Kong (China) 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Hongkong ; Taxation ; Hong Kong, China ; Hongkong ; Steuerverwaltung ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Hong Kong (China).
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  • 85
    ISBN: 9789264407244 , 9789264311503 , 9789264523104
    Language: French
    Pages: 1 Online-Ressource (76 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 Harmful Tax Practices - 2018 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5
    Keywords: Taxation
    Abstract: Le Rapport sur l’Action 5 établit l’un des quatre standards minimums prévus par le projet BEPS que tous les membres du Cadre inclusif se sont engagés à mettre en œuvre. Un aspect du standard minimum défini par l’Action 5 se rapporte au processus d’examen par les pairs des régimes fiscaux préférentiels afin d’identifier les caractéristiques de ces régimes qui peuvent faciliter l'érosion de la base et le transfert de bénéfices et peuvent donc avoir une incidence défavorable sur l'assiette fiscale d'autres juridictions. Ce rapport d'étape constitue une mise à jour du rapport de 2015 sur l’Action 5 du BEPS et du Rapport d'étape de 2017. Il contient les résultats de l'examen de tous les régimes fiscaux préférentiels des membres du Cadre inclusif sur le BEPS qui ont été identifiés depuis le projet BEPS. Les résultats présentés sont ceux en date du mois de janvier de 2019. En outre, le Cadre inclusif a approuvé une nouvelle norme rétablissant l'obligation d'activités substantielles pour les juridictions qui ne prélèvent pas d’impôt ou qu’un impôt insignifiant. Ce rapport décrit en détail cette nouvelle norme ainsi que les autres initiatives engagées en vue de compléter ou de réviser le cadre applicable aux pratiques fiscales dommageables. Enfin, il présente les prochaines étapes des travaux consacrés aux pratiques fiscales dommageables.
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  • 86
    ISBN: 9789264455030
    Language: English
    Pages: 1 Online-Ressource (100 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: Turks and Caicos Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Turks and Caicos Islands.
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  • 87
    ISBN: 9789264922808
    Language: English
    Pages: 1 Online-Ressource (100 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: Republic of North Macedonia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia ; Nordmazedonien ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Republic of North Macedonia.
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  • 88
    ISBN: 9789264714175 , 9789264762718 , 9789264342187
    Language: English
    Pages: 1 Online-Ressource (566 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Country-by-country reporting
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; Taxation ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world will boost tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This second annual peer review report reflects the outcome of the second review which considered all aspects of implementation. It contains the review of 116 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
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  • 89
    ISBN: 9789264591493
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Saudi Arabia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Saudi-Arabien ; OECD-Staaten ; G20-Staaten ; Taxation ; Saudi Arabia ; Saudi-Arabien ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264355637 , 9789264553392 , 9789264543676
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als OECD Applying the OECD principles on water governance to floods
    Keywords: Überschwemmung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; Urban, Rural and Regional Development ; Development ; Überschwemmung ; Wasserversorgung ; Politik
    Abstract: This report uses the OECD Principles on Water Governance as a tool for multi-stakeholder policy dialogue and practical assessment of the performance of flood governance systems. It applies the Principles to flood-prone contexts to help strengthen governance frameworks for managing the risks of “too much” water. By 2050, 1.6 billion people will be at risk of flooding, affecting nearly 20% of the world’s population at an increasing rate and many times over with dire social, economic and environmental consequences. In this report, a checklist is proposed as a self-assessment tool for stakeholders in flood management, based on lessons learned from 27 case studies that feature practical experiences and highlight common features and key challenges in flood governance.
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  • 91
    ISBN: 9789264980570
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United Kingdom (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Großbritannien ; G20-Staaten ; Taxation ; United Kingdom ; G-20-Staaten ; Großbritannien ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 92
    ISBN: 9789264944046
    Language: English
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: South Africa (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Südafrika ; OECD-Staaten ; G20-Staaten ; Taxation ; South Africa ; Südafrika
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by South Africa.
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  • 93
    ISBN: 9789264794511
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation ; Croatia
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Croatia.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264509009
    Language: Multiple languages
    Pages: 1 Online-Ressource (45 p.) , 16 x 23cm.
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food ; Trade
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and high quality photographs to facilitate the uniform interpretation of the Chicory standard. It is thus a valuable tool for the inspection authorities, professional bodies and traders interested in international trade of Chicory.
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  • 95
    ISBN: 9789264408111
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Canada (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kanada ; G20-Staaten ; Taxation ; Canada ; Kanada ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 96
    ISBN: 9789264510180
    Language: English
    Pages: 1 Online-Ressource (115 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: Vanuatu (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vanuatu ; Taxation ; Vanuatu ; Vanuatu ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Vanuatu.
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  • 97
    ISBN: 9789264598362
    Language: English
    Pages: 1 Online-Ressource (95 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: Costa Rica (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Costa Rica ; Taxation ; Costa Rica ; Costa Rica ; Finanzverwaltung ; Steuer ; Grenzüberschreitende Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Costa Rica.
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  • 98
    ISBN: 9789264840706
    Language: English
    Pages: 1 Online-Ressource (107 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: Croatia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kroatien ; Taxation ; Croatia
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Croatia.
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  • 99
    ISBN: 9789264772984
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; China ; OECD-Staaten ; G20-Staaten ; Taxation ; China, People’s Republic ; Hongkong ; Steuer ; Internationales Steuerrecht ; Steuervermeidung ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
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  • 100
    ISBN: 9789264913608 , 9789264386464 , 9789264424371
    Language: English
    Pages: 1 Online-Ressource (152 p.) , 21 x 28cm.
    Series Statement: Novel Food and Feed Safety
    Parallel Title: Erscheint auch als Safety assessment of foods and feeds derived from transgenic crops ; volume 3: Common bean, rice, cowpea and apple compositional considerations
    Keywords: Agriculture and Food ; Environment ; Social Issues/Migration/Health ; Development ; Science and Technology
    Abstract: This volume compiles the consensus documents developed by the OECD Working Group for the Safety of Novel Foods and Feeds from 2015 to 2019. It deals with the composition of common bean, rice, cowpea and apple, four important crops for agriculture and food consumption worldwide. The science-based information collated here is intended for use during the regulatory assessment of food/feed products derived from modern biotechnology, i.e. issued from transgenic plants. Compositional considerations are provided for each species, including tables detailing the key nutrients, anti-nutrients, possible toxicants, allergens and other metabolites contained in the products. This essential information and solid data can be used in the comparative approach as part of the novel food/feed safety assessment. It should be of value to crop breeders and applicants for commercial uses of novel foods and feeds, to regulators and risk assessors in national authorities, as well as the wider scientific community. More information can be found at BioTrack Online.
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