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  • 2015-2019  (112)
  • 2000-2004
  • 2019  (112)
  • Paris : OECD Publishing  (112)
  • Paris
  • Taxation  (78)
  • Finance and Investment  (36)
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  • 2015-2019  (112)
  • 2000-2004
Year
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Keywords
  • 1
    Online Resource
    Online Resource
    Les cercles vertueux de la Finlande : Pionnière sur la voie de l’économie circulaire, la Finlande tire de précieux enseignements de son expérience (2019)
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Details
    Language: French
    Pages: 1 Online-Ressource (4 p.)
    Parallel Title: Parallele Sprachausgabe Why Finland’s running circles around us: Finland is leading the way in developing a circular economy, and drawing valuable lessons too.
    Titel der Quelle: L'Observateur de l'OCDE
    Keywords: Employment ; Environment ; Finance and Investment ; Economics ; Industry and Services ; Finland
    DOI: 10.1787/846ac294-fr
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Le casse-tête fiscal du travail à la demande (2019)
    Paris : OECD Publishing
    In:  OECD Observer
    Details
    Language: English
    Pages: 1 Online-Ressource (3 p.)
    Titel der Quelle: OECD Observer
    Keywords: Employment ; Taxation
    DOI: 10.1787/143f7eb6-en
    URL: lizenzpflichtig
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  • 3
    Online Resource
    Online Resource
    Middling Through (2019)
    Paris : OECD Publishing
    In:  OECD Observer
    Details
    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
    DOI: 10.1787/db546b70-en
    URL: lizenzpflichtig
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  • 4
    Online Resource
    Online Resource
    La classe moyenne a-t-elle encore les moyens ? (2019)
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Details
    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
    DOI: 10.1787/e00a85b0-fr
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Taxation and the future of work : how tax systems influence choice of employment form (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/20f7164a-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 6
    Online Resource
    Online Resource
    Annex - Taxation and the future of work : how tax systems influence choice of employment form (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/6b20cce5-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 7
    Online Resource
    Online Resource
    Climate finance provided and mobilised by developed countries in 2013-17 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264466531
    Language: English
    Pages: 1 Online-Ressource (circa 48 Seiten) , Illustrationen
    Series Statement: Climate Finance and the USD 100 Billion Goal
    Keywords: 2013-2017 ; Klimaschutz ; Finanzierung ; Industrieländer ; Environment ; Finance and Investment ; Development ; Graue Literatur
    Abstract: This report presents OECD estimates of annual volumes of climate finance provided and mobilised by developed countries for developing countries in 2013-17. These estimates include bilateral and multilateral public finance, official-supported export credits and mobilised private finance. The underpinning accounting framework is consistent with the one used by the OECD in 2015 to produce estimates of climate finance for the years 2013-14, as well as that used in 2016 to produce 2020 climate finance projections. Furthermore, it is also consistent with the outcome of the UNFCCC COP24 on modalities for the accounting of financial resources provided and mobilised through public interventions.
    DOI: 10.1787/39faf4a7-en
    URL: lizenzpflichtig
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Decentralisation and performance measurement systems in health care (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/6f34dc12-en
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    The spending power of sub-national decision makers across five policy sectors (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/8955021f-en
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Hungary (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264309982-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 11
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Estonia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264310742-en
    URL: lizenzpflichtig
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  • 12
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Romania (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264309883-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/d32b72f9-en
    URL: lizenzpflichtig
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  • 14
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/c66636e8-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lebanon 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/939f334e-en
    URL: lizenzpflichtig
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  • 16
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/4599c8b2-en
    URL: lizenzpflichtig
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  • 17
    Online Resource
    Online Resource
    OECD Reviews of Pension Systems: Peru (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264865600 , 9789264608719 , 9789264935952
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Pension Systems
    Parallel Title: Erscheint auch als OECD OECD reviews of pensions systems
    Keywords: Altersvorsorge ; Lettland ; Peru ; Finance and Investment ; Development ; Peru ; Peru ; Altersversorgung
    Abstract: This review assesses Peru’s pension system in its entirety, looking at both public and private, pay-as-you-go (PAYG) financed and funded pension provisions. The review then provides policy options to help tackle old-age poverty; establish a solid framework for the contributory pension system to meet its objectives; improve the coverage and level of pensions; and optimise the design and improve the regulation of the funded private pension component. A further goal of these proposals is to improve the Peruvian population’s trust that the country’s pension system will be able to deliver secure retirement income in old age. The review is the fifth in a series of country reviews of pension systems [Ireland (2014), Mexico (2016), Latvia (2018), and Portugal (2019)]. These reviews provide countries with policy options that will help them improve the functioning of their overall pension system. Tailored policy options are proposed based on the specificities of the national pension system, and on international best practices regarding reforms, design and regulation of pension systems.
    DOI: 10.1787/e80b4071-en
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  • 18
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/12acb5ea-en
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  • 19
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nauru 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/43120c29-en
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  • 20
    Online Resource
    Online Resource
    Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/7cc5b1a2-en
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  • 21
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/43add6b6-en
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  • 22
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: United Arab Emirates 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/78bb1919-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/4bc8ab63-en
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  • 24
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/7f57533b-en
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  • 25
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Colombia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/7182ca92-en
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  • 26
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominican Republic 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/7f68d3cf-en
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  • 27
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saudi Arabia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/186f45ba-en
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  • 28
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    Mettre le financement mixte au service des Objectifs de développement durable (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264579187
    Language: French
    Pages: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Making Blended Finance Work for the Sustainable Development Goals
    Keywords: Finance and Investment ; Development
    Abstract: La communauté mondiale s'est exprimée clairement : il faut mobiliser davantage de ressources pour mettre fin à l'extrême pauvreté et atténuer les effets du changement climatique. Les financements mixtes – qui mélangent différentes formes de capital – apparaissent de plus en plus comme une solution importante au problème de la mobilisation des ressources dont ont besoin les pays en développement pour atteindre les Objectifs de développement durables. Toutefois, faute d’une bonne compréhension des risques qui y sont associés, un recours accru aux financements mixtes pourrait avoir des conséquences imprévues pour les fournisseurs de coopération pour le développement. Ce rapport présente un état des lieux détaillé de ces financements mixtes et des actions prioritaires pour les mettre effectivement au service d’un développement plus durable. Il recense les concepts et les définitions, présente un aperçu des acteurs et des instruments et discute des leçons tirées des approches mixtes, sur la base de leur observation ainsi que des données et des évaluations disponibles. Ses conclusions et recommandations seront utiles aux décideurs comme aux praticiens. ‘Les financements mixtes contribueront à accélérer la croissance économique, mais pour y parvenir, il est essentiel que les donateurs alignent leurs pratiques.’ Martin Wolf, commentateur économique en chef chez Financial Times. ‘L’aide publique au développement reste un moyen essentiel de financer les efforts visant à éliminer l'extrême pauvreté. Cependant, les gouvernements ne peuvent relever seuls le défi. Nous devons tous penser, travailler, financer et réaliser le développement différemment, et mobiliser les ressources et les compétences du secteur privé afin d’aider les populations les plus pauvres et les plus vulnérables dans le monde. Le Canada continue de promouvoir des approches novatrices en matière de financement du développement et d’une croissance durable pour tous.’ L'honorable Marie-Claude Bibeau, ministre du Développement international et de la Francophonie du Canada.
    DOI: 10.1787/2e236a6b-fr
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  • 29
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    Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty : Forum on Tax Administration (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/17bfa30d-en
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  • 30
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    Delivering Better Policies Through Behavioural Insights : New Approaches (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264394155 , 9789264824607 , 9789264577411
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Delivering better policies through behavioural insights
    Keywords: Verhalten ; Politik ; Energy ; Environment ; Finance and Investment ; Governance
    Abstract: As behavioural insights (BI) become more widely used, countries are looking to expand the application of the methodology to new frontiers of policy making. This report tests behaviourally informed solutions to complex policy problems in the fields of competition, consumer protection, energy consumption and safety through a variety of theoretical and experimental approaches. The results give policy makers new ideas for tackling policy problems related to individual behaviour, as well as for changing the behaviour of organisations.
    DOI: 10.1787/6c9291e2-en
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  • 31
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 2019 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/4f2c9b28-en
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  • 32
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    Calles más seguras : Benchmarking mundial de seguridad vial urbana (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789282118436
    Language: Spanish
    Pages: 1 Online-Ressource (32 p.)
    Parallel Title: Parallele Sprachausgabe Safer City Streets: Global Benchmarking for Urban Road Safety
    Keywords: Environment ; Finance and Investment ; Governance ; Transport ; Industry and Services
    Abstract: Este documento tiene por objeto apoyar a las ciudades en el establecimiento de objetivos de seguridad vial y supervisar los avances en la mejora de la seguridad vial urbana. Los peatones, ciclistas y motociclistas representan casi el 80 % de las muertes por accidentes de tráfico urbanos. Por lo tanto, las ciudades deben intensificar sus esfuerzos para mejorar la seguridad de los usuarios vulnerables de la vía pública. Este documento presenta indicadores de seguridad vial para diferentes grupos de usuarios de la vía pública recolectados en 31 ciudades con el fin de facilitar la evaluación, la supervisión y la comparación de resultados de seguridad vial. Presta especial atención a la medición del riesgo de muerte en accidente de tráfico por unidad de distancia recorrida.
    DOI: 10.1787/9f67b422-es
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  • 33
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    REŠENIE PROBLEMY PROMYŠLENNOGO ZAGRJAZNENIJA VOZDUCHA V KAZACHSTANE : Rukovodjaščie principy reformirovanija politiki v oblasti ėkologičeskich platežej (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/4a86e63d-ru
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    Tax Morale : What Drives People and Businesses to Pay Tax? (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/f3d8ea10-en
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    The impact of decentralisation on the performance of health care systems : A non-linear relationship (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/04208b83-en
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  • 36
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    Decentralisation in the health sector and responsibilities across levels of government : impact on spending decisions and the budget (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 11-40 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:11-40
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 11-40
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:11-40
    Keywords: health system ; subnational ; Decentralisation ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article sheds light on the role of subnational governments in health systems across OECD countries. The views in this article show a move away from traditional measures of decentralisation, such as the share of subnational government expenditure of total expenditure, to measures capturing a range of responsibilities in the health sector. The data comes from the 2017 OECD Survey on Performance Measurement Systems in the Health Sector and Responsibilities across Levels of Government. The results show that despite health representing a large sector of subnational government expenditure, central governments still have considerable decision-making power. This power applies to key policy-making and budgeting decisions.
    DOI: 10.1787/c2c2058c-en
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  • 37
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    Performance measurement systems in the health sector and their budgetary implications (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 41-66 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:41-66
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 41-66
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:41-66
    Keywords: health system ; measurement ; Performance ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article looks at the application of performance measurement systems in the health sector across OECD countries. The data comes from the 2017 OECD Survey on Performance Measurement Systems in the Health Sector and Responsibilities across Levels of Government. The results show that the majority of countries have national performance measurement systems in place, covering multiple aspects of the health system. Despite varying objectives, measurement systems are usually aimed at improving performance of the health system, rather than at containing costs.
    DOI: 10.1787/d94fd384-en
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  • 38
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    Budgeting practices to improve health system performance : an OECD survey of countries from the Latin American and Caribbean region (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 67-93 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:67-93
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 67-93
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:67-93
    Keywords: Budgeting ; performance ; Latin America and Caribbean ; health sector ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article presents the main findings of two OECD Surveys of Senior Budget and Health Officials conducted in the Latin American and Caribbean region. The surveys help to understand the approaches to budgeting, and take account of the prominent role of agents in the health system across the region, including social health insurance agencies and subnational governments. The focus, however, is on the application of performance-orientated reforms to budgeting, and the extent to which countries in the region have adopted such reforms to improve the efficiency of health expenditure to achieve universal health coverage. The findings point to the use of performance and results-based budgeting in the region, along with new models of provider payment systems integrating performance measures.
    DOI: 10.1787/2fc826dd-en
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  • 39
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    Quality-based financing : the Norwegian experience (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 123-130 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:123-130
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 123-130
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:123-130
    Keywords: performance ; hospitals ; budgeting ; Norway ; Governance ; Social Issues/Migration/Health ; Economics ; Finance and Investment ; Aufsatz in Zeitschrift
    Abstract: In this article we give a presentation of the Norwegian quality based financing (QBF) mechanism and our experiences with this financing mechanism. The article outlines the main features of the Norwegian health care system, and its financing mechanisms. We then focus in on the QBF with a description of the system and the main considerations on which the system is based. We give a short theoretical framework on how to design quality based financing systems, and show how the consequences can vary depending on the design of the system. The Norwegian system has been evaluated, and the main findings of this evaluation is discussed together with some tentative predictions about the future developments.
    DOI: 10.1787/b10a3108-en
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  • 40
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    Health financing and budgeting practices : key findings from the Asia, Oceania, and Central, Eastern and South-Eastern European regions (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 95-121 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:95-121
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 95-121
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:95-121
    Keywords: health sector ; Europe ; Asia ; Budgeting practices ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article presents the findings of the OECD Survey of Senior Budget Officials on Budgeting Practices from a 2017 survey covering the Asia and Oceania, and Central, Eastern and South Eastern European regions. The survey is part of the ongoing engagement between health and budget officials in the OECD’s regional networks and provides an comparable set of data to analyse and benchmark good practices in health budgeting. The results of the survey point to an increasing use of budgeting tools from developed countries and support continued engagement to improve budget activities and to meet future challenges of health systems.
    DOI: 10.1787/b4a4a92e-en
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  • 41
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    Measuring the productivity of the health care system : the experience of the United Kingdom (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 131-150 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:131-150
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 131-150
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:131-150
    Keywords: measurement ; productivity ; United Kingdom ; Governance ; Social Issues/Migration/Health ; Economics ; Finance and Investment ; Aufsatz in Zeitschrift
    Abstract: Measuring health care productivity is important as health is a large sector of the economy and with the majority of funding coming from public sources, the outlook for productivity growth is a critical factor in the debate about fiscal sustainability. The UK has over 20 years’ experience of measuring health care productivity. The UK measure of productivity is relatively comprehensive; measuring hospital, mental health and primary care services. It compares changes in the volume of quality-adjusted output with changes in the volume of quality-adjusted inputs. The productivity measure plays a role in budget setting, fiscal risk assessment and within the health system, hospital reimbursement. The UK experience has considerable strengths but also highlights some of the challenges of health care productivity measurement. Robust productivity measurement requires high quality, comprehensive data collected on a consistent basis over time. Even in a national health service this is challenging. The emerging evidence on allocative efficiency also highlights the importance of shifting the focus from the outputs of healthcare to outcomes. But, however productivity is measured, for fiscal sustainability the critical issue is how to realise potential productivity gains within the healthcare system and the mix of policy and managerial support needed to help the system optimise the trend rate of efficiency growth.
    DOI: 10.1787/75a91975-en
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  • 42
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    Can performance measurement make health care systems more sustainable? Or at least more efficient? (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 151-167 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:151-167
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 151-167
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:151-167
    Keywords: sustainability ; measurement ; budgeting ; Performance ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: In light of the many discussions advocating the use of pay-for-performance and performance budgeting, this paper argues that discouraging experience with both approaches should temper expectations that performance measurement can be a reform that will make health care systems more "sustainable" or even more efficient. The link between sustainability and efficiency is tenuous, and attention to performance is not new. Measurement's accuracy tends to be overstated and its costs understated or ignored. Nor does it easily lead to changed behaviour. Yet some measurement is useful for managing any complex activity. In particular, there are situations in which measures are more accurate and the proper responses to shortfalls are generally agreed. Policymakers should look for those conditions and encourage the more limited, targeted improvement that measures then can make possible.
    DOI: 10.1787/2b3d3059-en
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  • 43
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    OECD Reviews of Pension Systems: Portugal (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264657748 , 9789264388215 , 9789264313736
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Pension Systems
    Parallel Title: Erscheint auch als OECD OECD reviews of pensions systems
    Keywords: Altersvorsorge ; Portugal ; Finance and Investment ; Social Issues/Migration/Health ; Economics ; Portugal ; Portugal ; Altersversorgung
    Abstract: This review provides policy recommendations on how to improve the Portuguese pension system, building on the OECD’s best practices in pension design. It details the Portuguese pension system and identifies its strengths and weaknesses based on cross-country comparisons. The Portuguese pension system consists of an old-age safety net, a pay-as-you-go defined benefit scheme and voluntary private savings. The safety net includes an old-age social pension and a complement (the so-called Complemento Solidário para Idosos or CSI), both of which pursue similar objectives but have different eligibility criteria. The defined benefit scheme has two main components: the general social security scheme (regime geral da Segurança Social) and the civil-servant pension scheme (Caixa Geral de Aposentações or CGA). The latter has been closed to new entrants since 2006 with new civil servants contributing to the general scheme. Funded voluntary pensions make up a very small share of total pension entitlements. The OECD Reviews of Pension Systems: Portugal is the fourth in the series, after Ireland (2014), Mexico (2016) and Latvia (2018), with a fifth review on Peru under preparation.
    DOI: 10.1787/9789264313736-en
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  • 44
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/7ba732bf-en
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  • 45
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Greece (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264310001-en
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  • 46
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/fdce8e7f-en
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  • 47
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    Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/305147e9-en
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  • 48
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Panama 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/5f2584a0-en
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  • 49
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    Sustainable Infrastructure for Low-Carbon Development in Central Asia and the Caucasus : Hotspot Analysis and Needs Assessment (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264730441 , 9789264628342 , 9789264609228
    Language: English
    Pages: 1 Online-Ressource (271 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Parallel Title: Erscheint auch als Sustainable infrastructure for low-carbon development in Central Asia and the Caucasus
    Keywords: Infrastrukturinvestition ; Infrastrukturfinanzierung ; Nachhaltige Entwicklung ; Zentralasien ; Kaukasus ; Energy ; Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Transport ; Azerbaijan ; Georgia ; Kazakhstan ; Kyrgyzstan ; Mongolia ; Tajikistan ; Turkmenistan ; Uzbekistan ; Zentralasien ; Kaukasus ; Nachhaltigkeit
    Abstract: This report analyses planned infrastructure projects, decision-making frameworks related to infrastructure development and strategic planning documents in eight countries in Central Asia and the Caucasus: Azerbaijan, Georgia, Kazakhstan, the Kyrgyz Republic, Mongolia, Tajikistan, Turkmenistan and Uzbekistan. It compares current investment flows with countries' national development objectives to identify misalignments and provides policy-makers with recommendations to improve the integration of climate change and other environmental concerns into infrastucture development decision-making processes. The report presents a comprehensive overview of infrastructure investment, primarily in the transport and energy sectors, throughout the region and identifies the risks and opportunities emerging from current investment patterns.
    DOI: 10.1787/d1aa6ae9-en
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  • 50
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Netherlands (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/cce92832-en
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  • 51
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Indonesia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/deb42398-en
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  • 52
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/b0de32d9-en
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  • 53
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Marshall Islands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/89b5f984-en
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  • 54
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malaysia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/d422824d-en
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  • 55
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/30ffa4a6-en
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  • 56
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    Addressing Industrial Air Pollution in Kazakhstan : Reforming Environmental Payments Policy Guidelines (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/0e04ea86-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/46034be3-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Guatemala 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/5ce22634-en
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  • 59
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/77ab98a6-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Belgium (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/734c25f4-en
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    Artificial Intelligence in Society (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264545199 , 9789264925434 , 9789264366039
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Künstliche Intelligenz in der Gesellschaft
    Parallel Title: Parallele Sprachausgabe 사회 속의 인공지능
    Parallel Title: Parallele Sprachausgabe L’intelligence artificielle dans la société
    Parallel Title: Erscheint auch als Artificial intelligence in society
    Keywords: Künstliche Intelligenz ; Gesellschaft ; Finance and Investment ; Science and Technology
    Abstract: The artificial intelligence (AI) landscape has evolved significantly from 1950 when Alan Turing first posed the question of whether machines can think. Today, AI is transforming societies and economies. It promises to generate productivity gains, improve well-being and help address global challenges, such as climate change, resource scarcity and health crises. Yet, as AI applications are adopted around the world, their use can raise questions and challenges related to human values, fairness, human determination, privacy, safety and accountability, among others. This report helps build a shared understanding of AI in the present and near-term by mapping the AI technical, economic, use case and policy landscape and identifying major public policy considerations. It is also intended to help co-ordination and consistency with discussions in other national and international fora.
    DOI: 10.1787/eedfee77-en
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    Tax Revenue Implications of Decarbonising Road Transport : Scenarios for Slovenia (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/87b39a2f-en
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    Насоки на ОИСР за корпоративното управление на държавните предприятия : Издание 2015 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264492332
    Language: Bulgarian
    Pages: 1 Online-Ressource (84 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Diretrizes da OCDE sobre Governança Corporativa de Empresas Estatais, Edição 2015
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition: (Russian version)
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition (Arabic version)
    Parallel Title: Parallele Sprachausgabe OECD-Leitsätze zu Corporate Governance in staatseigenen Unternehmen, Ausgabe 2015
    Parallel Title: Parallele Sprachausgabe Lignes directrices de l'OCDE sur la gouvernance des entreprises publiques, Édition 2015
    Parallel Title: Parallele Sprachausgabe Smjernice OECD-a za korporativno upravljanje u poduzećima u državnom vlasništvu: Izdanje iz 2015.
    Parallel Title: Parallele Sprachausgabe OECD国有企業（SOE）のコーポレートガバナンス・ガイドライン, 2015年版
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition: (Korean version)
    Parallel Title: Parallele Sprachausgabe Directrices de la OCDE sobre el Gobierno Corporativo de las Empresas Públicas, Edición 2015
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition
    Parallel Title: Parallele Sprachausgabe Metodické pokyny OECD pro správu a řízení státem vlastněných společností, vydáno 2015
    Parallel Title: Parallele Sprachausgabe Hướng dẫn của OECD về Quản trị Công ty trong Do anh nghiệp Nh à nước: Ấn bản 2015
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition: (Chinese version)
    Parallel Title: Parallele Sprachausgabe КЕРІВНІ ПРИНЦИПИ ОЕСР ЩОДО КОРПОРАТИВНОГО ВРЯДУВАННЯ НА ПІДПРИЄМСТВАХ ДЕРЖАВНОЇ ФОРМИ ВЛАСНОСТІ, РЕДАКЦІЯ 2015 РОКУ
    Keywords: Finance and Investment ; Governance
    Abstract: Новите Насоки на ОИСР за корпоративното управление на държавните предприятия осигуряват международно съгласуван показател за сравняване, който да помогне на правителствата при оценката и подобряването на начина, по който упражняват функциите си за собственост в държавните предприятия. Доброто корпоративно управление на държавните предприятия е ключов приоритет на реформата в много страни. Повишената ефективност и по-добрата прозрачност в държавния сектор ще доведат до значителни икономически ползи, особено в страни, в които държавната собственост е важна. Освен това създаването на равни условия за частните и държавните предприятия ще насърчи стабилен и конкурентен бизнес сектор. Насоките, приети през 2005 г., представят набор от добри практики относно правната и регулаторна рамка за държавните предприятия, професионализирането на функцията за държавната собственост и организацията на корпоративното управление на държавните предприятия. Настоящата нова версия на препоръката беше разработена с оглед на почти десетгодишния опит с нейното прилагане и редица тематични и сравнителни проучвания, разработени въз основа на по-ранната версия на Насоките, които показаха необходимостта и подкрепиха тяхното преразглеждане, включително в области като оповестяване и прозрачност, конкуренция между публичния и частния сектор, практики на съвета и финансиране и финансова обезпеченост на държавните предприятия.
    DOI: 10.1787/449ee0d5-bg
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    منطقة الشرق الأوسط وشمال أفريقيا المتوسطية 2018 : التقييم المرحلي للإصلاحات المتعلقة بالمشاريع الصغيرة والمتوسطة الحجم (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264310032
    Language: Arabic
    Pages: 1 Online-Ressource (148 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Politiques en faveur des PME : Moyen-Orient méditerranéen et Afrique du Nord 2018 : Évaluation intermédiaire des principales réformes en faveur des PME
    Parallel Title: Parallele Sprachausgabe The Mediterranean Middle East and North Africa 2018: Interim Assessment of Key SME Reforms
    Keywords: Finance and Investment ; Governance ; Development ; Trade ; Industry and Services
    Abstract: يقدم هذا التقرير تحليلاً معمقاً للإصلاحات الرئيسية التي أجريت بين 2014 و2018 التي تهدف إلى تشجيع تنمية المشاريع المتناهية الصغر والصغيرة والمتوسطة الحجم في الجزائر ومصر وإسرائيل والأردن ولبنان والمغرب والأراضي الفلسطينية وتونس. يركز التقرير على خمس مجالات استراتيجية لصياغة سياسات المشاريع الصغيرة والمتوسطة الحجم: تعاريف المشاريع الصغيرة والمتوسطة الحجم والإحصاءات والمؤسسات المتعلقة بها؛ تحسين بيئات العمل للمشاريع الصغيرة والمتوسطة الحجم ورواد الأعمال؛ تعزيز الوصول إلى التمويل؛ رعاية نمو الشركات الناشئة والمشاريع الصغيرة والمتوسطة الحجم؛ وتنمية رأس المال البشري الريادي. يهدف التقرير إلى عرض الممارسات الجيدة والإشارة إلى المناطق التي تحتاج إلى بذل المزيد من الجهود. ويوفر إرشادات قيمة للحكومات ومنظمات القطاع الخاص والهيئات المتعددة الأطراف وغيرها من أصحاب المصلحة لتكثيف الجهود لدعم المشاريع الصغيرة والمتوسطة الحجم كأدوات أساسية لخلق الوظائف والقدرة التنافسية. ويكتسي ذلك أهمية خاصة في منطقة تسعى إلى تعزيز التنوع الاقتصادي وخلق فرص العمل وإشراك الشباب والنساء في الاقتصاد. إن التقرير هو نتيجة لعملية تعاون وثيق بين الحكومات، ومنظمة التعاون والتنمية الاقتصادية، ومؤسسة التدريب الأوروبية والمفوضية الأوروبية
    DOI: 10.1787/9789264310032-ar
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    The Sharing and Gig Economy: Effective Taxation of Platform Sellers : Forum on Tax Administration (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/574b61f8-en
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    Perspectives mondiales du financement du développement durable 2019 : L'heure est venue de relever le défi (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264958982 , 9789264512900 , 9789264428225
    Language: French
    Pages: 1 Online-Ressource (376 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Global Outlook on Financing for Sustainable Development 2019: Time to Face the Challenge
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Afin de faire face aux problèmes mondiaux les plus urgents et atteindre les Objectifs de développement durable, la communauté internationale a promis d’unir les forces d’un nombre sans précédent d’acteurs financiers : entreprises, gouvernements, organisations philanthropiques ou encore particuliers transférant de l’argent vers leur pays d’origine. Pourtant le déficit en matière de financement du développement durable se creuse : alors que les besoins continuent d’augmenter, les ressources à la disposition des pays en développement restent limitées, voire régressent, comme en atteste la baisse de l’investissement direct étranger observée récemment. Il faut de nouveaux instruments financiers et de nouveaux modes d’interaction pour mobiliser les ressources qui font défaut. Or, malgré des avancées notables, nous ne parvenons pas à encore à cerner avec précision toutes les opportunités et tous les risques auxquels les acteurs de ce nouveau « marché » doivent se mesurer. Ce rapport tire la sonnette d’alarme. Pour concrétiser les engagements du Programme 2030, et sortir des centaines de millions d’êtres humains de l’extrême pauvreté, la communauté internationale doit non seulement mobiliser de nouvelles ressources, mais également accroître la contribution des financements existants à un développement réellement durable. Première édition d’une nouvelle série, ce rapport propose des options innovantes pour améliorer la mesure des flux de financements, la qualité des politiques publiques et la coordination des acteurs afin de réaliser ces objectifs ambitieux.
    DOI: 10.1787/eee36eb1-fr
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    L’intelligence artificielle dans la société (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264686823 , 9789264943124 , 9789264353343
    Language: French
    Pages: 1 Online-Ressource (175 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Künstliche Intelligenz in der Gesellschaft
    Parallel Title: Parallele Sprachausgabe 사회 속의 인공지능
    Parallel Title: Parallele Sprachausgabe Artificial Intelligence in Society
    Keywords: Finance and Investment ; Science and Technology
    Abstract: Le paysage technique de l’intelligence artificielle (IA) s’est métamorphosé depuis 1950, lorsqu’Alan Turing s’interrogeait pour la première fois sur la capacité des machines à penser. Aujourd’hui, l’IA transforme les économies et les sociétés. Elle promet de générer des gains de productivité, d’améliorer le bien-être et de contribuer à apporter des solutions aux défis mondiaux que sont, par exemple, le changement climatique, l’épuisement des ressources et les crises sanitaires. Cependant, à l’heure où ces applications sont adoptées à travers le monde, leur utilisation soulève un certain nombre d’interrogations et de difficultés ayant trait, entre autres, aux valeurs humaines, à l’équité, à la détermination humaine, à la protection de la vie privée, à la sécurité et à la responsabilité. Le présent rapport contribue à faire émerger une compréhension commune de l’IA, sous sa forme actuelle et dans son évolution à court terme, à travers des relevés du paysage technique, économique, pratique et réglementaire de l’IA et la mise en évidence de grandes considérations de politique publique. Il contribue également à un débat coordonné et cohérent entre les diverses enceintes nationales et internationales.
    DOI: 10.1787/b7f8cd16-fr
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    Business Models for the Circular Economy : Opportunities and Challenges for Policy (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264405110 , 9789264311428 , 9789264691445
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Business models for the circular economy
    Keywords: Kreislaufwirtschaft ; Geschäftsmodell ; Energy ; Environment ; Finance and Investment ; Economics ; Industry and Services ; Kreislaufwirtschaft ; Geschäftsmodell ; Recycling ; Natürliche Ressourcen
    Abstract: Natural resources, and the materials derived from them, represent the physical basis for the economic system. Recent decades have witnessed an unprecedented growth in demand for these resources, which has triggered interest from policy makers in transitioning to a more resource efficient and circular economy. This report presents a typology of five circular business models that could support the transition to a more resource efficient and circular economy: circular supply, resource recovery, product life extension, sharing, and product service system models. It reviews the current market penetration and assesses the potential scalability of each business model. Environmental potential is also discussed, as well as risks and unintended consequences that could result from a more widespread adoption of these business models. The report provides a broad set of policy approaches that could help alleviate some of the barriers that currently hinder the widespread adoption of circular business models.
    DOI: 10.1787/g2g9dd62-en
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    Government at a Glance Southeast Asia 2019 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264303799 , 9789264306813 , 9789264305915
    Language: English
    Pages: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Government at a glance Southeast Asia 2019
    Keywords: Öffentliche Finanzen ; Regierung ; Transparenz ; E-Government ; Öffentlicher Dienst ; Südostasien ; Employment ; Finance and Investment ; Governance
    Abstract: Government at a Glance Southeast Asia 2019 is the first edition in the Government at a Glance series for the region. It provides the latest available data on public administrations in the 10 ASEAN member countries: Brunei Darussalam, Cambodia, Indonesia, Lao People’s Democratic Republic, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Viet Nam. This publication includes indicators on public finance and economics, public employment, budget practices and procedures, strategic human resources management, digital government, open government and citizen satisfaction with public services. Where possible, these data were compared against the OECD average and that of the neighbouring OECD member countries, such as Australia, Korea, Japan and New Zealand. Each indicator in the publication is presented in a user-friendly format, consisting of graphs and/or charts illustrating variations across countries and over time, brief descriptive analyses highlighting the major findings conveyed by the data, and a methodological section on the definition of the indicator and any limitations in data comparability.
    DOI: 10.1787/9789264305915-en
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    Financement climatique fourni et mobilisé par les pays développés en 2013-2017 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264534001
    Language: French
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Climate Finance Provided and Mobilised by Developed Countries in 2013-17
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Ce rapport présente les estimations des volumes annuels de financement climatique fournis et mobilisés par les pays développés pour 2013-2017. Ces estimations incluent les finances publiques bilatérales et multilatérales, les crédits à l'exportation et les financements privés mobilisés. Le cadre comptable sous-jacent est conforme à celui utilisé par l'OCDE en 2015 pour produire des estimations du financement climatique pour les années 2013-2014, ainsi qu'à celui utilisé en 2016 pour produire des projections de financement climatique 2020. Il est également cohérent avec les résultats de la COP24 de la CCNUCC sur les modalités de comptabilisation des ressources financières fournies et mobilisées grâce aux interventions publiques.
    DOI: 10.1787/0f7de621-fr
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Iceland (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264309968-en
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Slovenia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264309944-en
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  • 73
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Spain 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/997a7b23-en
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  • 74
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Slovak Republic (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264309890-en
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  • 75
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Liechtenstein 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/299793c5-en
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  • 76
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    OECD Investment Policy Reviews: Croatia 2019 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264463035 , 9789264894600 , 9789264773325
    Language: English
    Pages: 1 Online-Ressource (234 p.) , 21 x 28cm.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD investment policy reviews
    Keywords: Auslandsinvestition ; Investitionspolitik ; Kroatien ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Croatia ; Kroatien ; Auslandsinvestition ; Investitionspolitik
    Abstract: This review was prepared in response to Croatia's 2015 request to adhere to the Declaration on International Investment and Multinational Enterprises. It assesses the climate for domestic and foreign investment in Croatia, its ability to comply with the principles of openness, transparency and non-discrimination and its policy convergence with the OECD Declaration, including responsible business conduct practices, and discusses the challenges and opportunities faced by the government of Croatia in its reform efforts. Capitalising on the OECD Policy Framework for Investment, this review includes chapters on foreign investment trends and performance, foreign investor entry and operations, the legal and institutional framework for investment protection, investment promotion and facilitation, public governance, and policies to promote and enable responsible business conduct.
    DOI: 10.1787/2bf079ba-en
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  • 77
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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).
    DOI: 10.1787/34f9b9a8-en
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  • 78
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    Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264311503-fr
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  • 79
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/5a837e0a-en
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  • 80
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Republic of North Macedonia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/c02d85f9-en
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  • 81
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    Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) : Inclusive Framework on BEPS: Action 13 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/f9bf1157-en
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  • 82
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Saudi Arabia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/322136b0-en
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  • 83
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    Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/33e2bf3d-en
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  • 84
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    Making Dispute Resolution More Effective – MAP Peer Review Report, South Africa (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/3f820b8e-en
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  • 85
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    Access to Green Finance for SMEs in Georgia (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264880498 , 9789264958616 , 9789264376823
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Parallel Title: Erscheint auch als Access to green finance for SMEs in Georgia
    Keywords: Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Trade ; Industry and Services ; Georgia ; Georgien ; Finanzwirtschaft
    Abstract: Small and medium-sized enterprises (SMEs) play an important role in Georgia’s economy. SMEs provide more than 67% of employment and about 62% of gross value added. Although the environmental footprint of individual SMEs may be low, their aggregate impact in many respects exceeds that of large businesses. Commercial banks have an important role to play in providing access to green finance, particularly for SMEs. This report reviews the experience with green lending in the SME sector in Georgia. The analysis identifies the main challenges with lending to SMEs for green projects and discusses possible solutions. The report, in particular, looks at the role of the government and the policy instruments it can use to stimulate higher demand for green lending in the SME sector.
    DOI: 10.1787/dc98f97b-en
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  • 86
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Croatia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9dc5933f-en
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  • 87
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Canada (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/67dba2bb-en
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  • 88
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/dd70b774-en
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  • 89
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Costa Rica 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/4d74d8a2-en
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  • 90
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    Smart Use of Roads (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789282165911
    Language: English
    Pages: 1 Online-Ressource (44 p.)
    Series Statement: ITF Research Reports
    Keywords: Environment ; Finance and Investment ; Governance ; Transport ; Industry and Services
    Abstract: This report considers the innovative use of existing infrastructure and the adoption of emerging digital technologies to optimise the use of road capacity. It focuses on using big data to identify the traffic bottlenecks in real-time and manage peak demand with innovative measures at the local and network levels. The report examines the effectiveness and efficiency of a range of instruments for active traffic demand management and also considers application issues. It includes a review of the latest road pricing technologies used in several Asian cities.
    DOI: 10.1787/42794582-en
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  • 91
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Croatia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/ccacbca7-en
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  • 92
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    Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/85e69082-en
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  • 93
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    Making Blended Finance Work for Water and Sanitation : Unlocking Commercial Finance for SDG 6 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264547858 , 9789264963818 , 9789264516939
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Making blended finance work for water and sanitation
    Keywords: Entwicklungsfinanzierung ; Wohltätigkeit ; Wasserversorgung ; Abwasserwirtschaft ; Sustainable Development Goals ; Entwicklungsländer ; Environment ; Finance and Investment ; Development ; Entwicklungsländer ; Wasserversorgung ; Entwicklungsfinanzierung
    Abstract: Investments in water and sanitation are a prerequisite to deliver on the Sustainable Development Goals (SDGs), in particular on SDG 6 ensuring availability and sustainable management of water and sanitation for all. Blended finance can play an important role in strategically investing development finance to mobilise additional commercial finance needed to fill the current investment gaps. Thus far, however, blended finance has not reached scale in the water and sanitation sector. A greater evidence base is needed to better understand the current applications as well as the potential of blended models in the water and sanitation sector. This publication takes a commercial investment perspective and provides insights into three subsectors: (1) water and sanitation utilities, (2) small-scale off-grid sanitation and (3) multi-purpose water infrastructure and landscape-based approaches. The publication draws out recommendations for policy makers and practitioners to apply and scale innovative blended finance approaches where most appropriate.
    DOI: 10.1787/5efc8950-en
    URL: lizenzpflichtig
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  • 94
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Samoa 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264850415
    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: Samoa 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Samoa ; Taxation ; Samoa ; Samoa ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Samoa.
    DOI: 10.1787/d8954bf5-en
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  • 95
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Argentina (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264452329
    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: Argentina (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Argentinien ; OECD-Staaten ; G20-Staaten ; Taxation ; Argentina ; Argentinien ; 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 Argentina.
    DOI: 10.1787/4fed4933-en
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  • 96
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Lithuania (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264790841
    Language: English
    Pages: 1 Online-Ressource (73 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: Lithuania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    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 Lithuania.
    DOI: 10.1787/b9018c2d-en
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  • 97
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    Biodiversity: Finance and the Economic and Business Case for Action (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264628267 , 9789264597044 , 9789264764361
    Language: English
    Pages: 1 Online-Ressource (124 Seiten)
    Parallel Title: Erscheint auch als Biodiversity
    Keywords: Artenvielfalt ; Finanzierung ; G7-Staaten ; Welt ; Agriculture and Food ; Environment ; Finance and Investment ; Artenreichtum ; Biodiversität ; Finanzierung
    Abstract: The Convention on Biological Diversity’s 15th Conference of the Parties (CBD COP15) in 2020 marks a critical juncture for one of the defining global challenges of our time: the loss of biodiversity and ecosystem services, which underpin nearly all of the Sustainable Development Goals (SDGs). Transformative changes are needed to ensure biodiversity conservation and sustainable use and the delivery of the ecosystem services upon which all life depends. This report sets the economic and business case for urgent and ambitious action on biodiversity. It presents a preliminary assessment of current biodiversity-related finance flows, and discusses the key data and indicator gaps that need to be addressed to underpin effective monitoring of both the pressures on biodiversity and the actions (i.e. responses) being implemented. The report concludes with ten priority areas where G7 and other countries can prioritise their efforts.
    DOI: 10.1787/928181a8-en
    URL: https://www.oecd-ilibrary.org/environment/biodiversity-finance-and-the-economic-and-business-case-for-action_a3147942-en
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  • 98
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    G20 contribution to the 2030 Agenda : progress and way forward (2019)
    [Paris] : OECD, UNDP | Paris : OECD Publishing
    Details
    ISBN: 9789264580213
    Language: English
    Pages: 1 Online-Ressource (36 Seiten) , Illustrationen, Diagramme
    Keywords: Education ; Energy ; Agriculture and Food ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Development ; Economics ; Trade
    Abstract: As the world's premier forum for international economic co-operation, the G20 plays a critical role in helping to achieve the 2030 Agenda for Sustainable Development. Based on robust evidence and available data, this report examines how the G20's contributions to the global goals across key sectors are already making a difference, while also suggesting where it could go further in leading by example to support the global goals. Collectively, G20 members account for around 85% of global gross domestic product, 75% of world trade and 80% of global carbon dioxide emissions – to name just a few areas of the G20's influence. This report, commissioned by the Government of Japan in support of its 2019 G20 Presidency, takes stock of the G20's progress to date against its Action Plan on the 2030 Agenda for Sustainable Development.
    DOI: 10.1787/db84dfca-en
    URL: lizenzpflichtig
    URL: https://www.oecd-ilibrary.org/economics/g20-contribution-to-the-2030-agenda_db84dfca-en
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  • 99
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    КЕРІВНІ ПРИНЦИПИ ОЕСР ЩОДО КОРПОРАТИВНОГО ВРЯДУВАННЯ НА ПІДПРИЄМСТВАХ ДЕРЖАВНОЇ ФОРМИ ВЛАСНОСТІ, РЕДАКЦІЯ 2015 РОКУ (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264312906
    Language: Ukrainian
    Pages: 1 Online-Ressource (92 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Diretrizes da OCDE sobre Governança Corporativa de Empresas Estatais, Edição 2015
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition: (Russian version)
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition (Arabic version)
    Parallel Title: Parallele Sprachausgabe Насоки на ОИСР за корпоративното управление на държавните предприятия: Издание 2015
    Parallel Title: Parallele Sprachausgabe OECD-Leitsätze zu Corporate Governance in staatseigenen Unternehmen, Ausgabe 2015
    Parallel Title: Parallele Sprachausgabe Lignes directrices de l'OCDE sur la gouvernance des entreprises publiques, Édition 2015
    Parallel Title: Parallele Sprachausgabe Smjernice OECD-a za korporativno upravljanje u poduzećima u državnom vlasništvu: Izdanje iz 2015.
    Parallel Title: Parallele Sprachausgabe OECD国有企業（SOE）のコーポレートガバナンス・ガイドライン, 2015年版
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition: (Korean version)
    Parallel Title: Parallele Sprachausgabe Directrices de la OCDE sobre el Gobierno Corporativo de las Empresas Públicas, Edición 2015
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition
    Parallel Title: Parallele Sprachausgabe Metodické pokyny OECD pro správu a řízení státem vlastněných společností, vydáno 2015
    Parallel Title: Parallele Sprachausgabe Hướng dẫn của OECD về Quản trị Công ty trong Do anh nghiệp Nh à nước: Ấn bản 2015
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition: (Chinese version)
    Keywords: Finance and Investment ; Governance
    Abstract: Нова редакція інструменту ОЕСР Керівні принципи корпоративного врядування на підприємствах державної форми власності пропонує міжнародно узгоджений базовий орієнтир, що допомагає органам державної влади оцінювати та вдосконалювати виконання наданих їм функцій держави-власника на держпідприємствах. Належне корпоративне врядування на підприємствах державної форми власності є важливим пріоритетом реформування у багатьох країнах. Підвищення рівня ефективності та прозорості в державному секторі врешті даватиме значні економічні вигоди, особливо в країнах, де права власності держави є важливим аспектом. Крім цього, створення рівних умов функціонування приватних і державних підприємств стимулюватиме сталість і конкурентоспроможність у сфері підприємництва. Ухвалена у 2005 році перша версія Керівних принципів подає низку прикладів належного застосування правових і регуляторних засад держпідприємств (ДП), професійного виконання функції держави-власника та системи корпоративного врядування ДП. Цю нову редакцію рекомендацій розроблено в світлі майже десятилітнього досвіду їх реалізації, після виконання низки тематичних і порівняльних досліджень, що були розроблені на базі попередньої версії Керівних принципів і продемонстрували та довели необхідність їх перегляду, зокрема, в частині розкриття інформації та прозорості, конкуренції державних і приватних підприємств, реалізації функцій Наглядової ради ДП, а також у сфері кредитно-фінансової діяльності підприємств державної форми власності.
    DOI: 10.1787/9789264312906-uk
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  • 100
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    Le rôle des plateformes numériques dans la collecte de la TVA/TPS sur les ventes en ligne (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264576643 , 9789264438293 , 9789264383807
    Language: French
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
    Keywords: Taxation
    Abstract: Ce rapport propose des orientations pratiques pour les autorités fiscales pour la conception et la mise en œuvre des diverses solutions disponibles pour impliquer les plateformes numériques, y compris les places de marché du commerce électronique dans la collecte efficace et effective de la TVA/TPS sur le commerce numérique de biens, de services et de biens incorporels. En particulier, il inclut de nouvelles mesures pour rendre les plateformes numériques responsables de la TVA/TPS sur les ventes réalisées par les vendeurs en ligne via ces plateformes, ainsi que d’autres mesures telles que le partage d’informations et l’amélioration de la coopération administrative entre autorités fiscales et plateformes numériques. Il se base sur les solutions pour la collecte efficace de la TVA/TPS sur les ventes numériques proposées par les Principes directeurs internationaux pour la TVA/TPS et le Rapport final 2015 BEPS Action 1 - Relever les défis fiscaux posés par l’économie numérique. Il est particulièrement pertinent dans le contexte de la croissance de l’économie des plateformes et du potentiel des plateformes numériques pour améliorer de manière significative l’efficacité de la collecte de la TVA/TPS, compte tenu de leur rôle important dans la réalisation, la facilitation et/ou l’exécution des ventes en ligne.
    DOI: 10.1787/0aef4c54-fr
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