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  • 2010-2014  (270)
  • 1995-1999  (30)
  • Paris : OECD Publishing  (300)
  • Finanzverwaltung  (167)
  • Transport  (133)
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  • 1
    Online Resource
    Online Resource
    The Economics of Investment in High-Speed Rail (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789282107751
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: ITF Round Tables no.155
    Keywords: Transport
    Abstract: High-speed trains can compete successfully with road, air and conventional rail services on densely trafficked routes where willingness to pay is sufficient at the relatively elevated fare levels needed to cover costs. High-speed rail investments can also relieve congestion on the conventional rail network, and the capacity for high-speed rail to provide fast city centre to city centre services creates new possibilities for day-return business trips and short-stay leisure trips. The long cost recovery periods for high-speed lines imply government involvement in the financing of most investments. The high costs mean that governments can be exposed to accumulation of large debts, particularly if demand develops more slowly than expected. Where high-speed rail investments are designed to promote regional integration rather than meet commercial demand, significant subsidy from central and regional governments will be needed for the construction of infrastructure and possibly also for train operations. This report examines the key factors that drive the costs of high-speed rail investment and reviews the economic benefits delivered by high-speed rail services on the basis of experience in countries that have developed large high-speed rail networks.
    DOI: 10.1787/9789282107751-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 2
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Chile 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217676
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Chile 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Chile ; Taxation ; Chile
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Chile. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217676-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223059
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Israel 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223059-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217430
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Georgia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Abstract: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217430-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
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  • 5
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217478
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Anguilla 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217478-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
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  • 6
    Online Resource
    Online Resource
    Le coût de la pollution de l'air : Impacts sanitaires du transport routier (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220522
    Language: French
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. The Cost of Air Pollution; Health Impacts of Road Transport
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Transport
    Abstract: La pollution de l’air extérieur tue plus de trois millions de personnes dans le monde chaque année, et elle est à l’origine de problèmes de santé, allant de l’asthme aux maladies cardiovasculaires chez un plus grand nombre de personnes encore. Pour les pays de l’OCDE ainsi que pour la Chine et l’Inde, le coût de ces impacts est estimé à 3 500 milliards USD par an en termes de mortalité et de morbidité, et la tendance est à la hausse. En se basant sur les nouvelles données épidémiologiques depuis l’étude de l’OMS sur la charge mondiale de morbidité en 2010, ainsi que sur les estimations de l’OCDE sur la valeur d’une vie statistique, ce rapport démontre que les impacts sanitaires de la pollution de l’air sont approximativement quatre fois plus élevés, et leurs coûts économiques considérablement plus importants, que les évaluations précédentes.
    DOI: 10.1787/9789264220522-fr
    URL: Volltext
    URL: lizenzpflichtig
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  • 7
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mexico 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217751
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Mexico 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mexico. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217751-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
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  • 8
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223035
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223035-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    Major Transport Infrastructure Projects and Economic Development (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789282107720
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: ITF Round Tables no.154
    Parallel Title: Parallelausg. Grands projets d'infrastructures de transport et développement économique
    Keywords: Transport
    Abstract: This report discusses the state of the art in understanding the economic effects of major transport infrastructure projects. It examines the limits of socio-economic cost-benefit analysis (CBA) and reviews the development of complementary and alternative approaches to assessing the benefits of investment in large, transformative projects. In particular, his report focuses on practical appraisal tools developed for assessment of the Grand Paris super-metro and London’s Crossrail project.
    DOI: 10.1787/9789282107720-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Colombia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210301
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210301-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 11
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovenia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210158
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    DDC: 336.73
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210158-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 12
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210226
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210226-en
    URL: Volltext
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  • 13
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Montserrat 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217768
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217768-en
    URL: Volltext
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  • 14
    Online Resource
    Online Resource
    The Cost of Air Pollution : Health Impacts of Road Transport (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210448 , 9789264218338
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Parallel Title: Erscheint auch als The cost of air pollution
    Keywords: Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Abstract: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
    DOI: 10.1787/9789264210448-en
    URL: Volltext
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  • 15
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222854
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Belize 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222854-en
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  • 16
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222878
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Ghana 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222878-en
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  • 17
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Russian Federation 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223103
    Language: English
    Pages: Online-Ressource (164 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Russian Federation 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Russland ; Taxation ; Russian Federation
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223103-en
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  • 18
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217454
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Andorra 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217454-en
    URL: Volltext
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  • 19
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Malaysia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210004
    Language: English
    Pages: Online-Ressource (164 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Malaysia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210004-en
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  • 20
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saudi Arabia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191914
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191914-en
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  • 21
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222885
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Gibraltar 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gibraltar ; Taxation ; Gibraltar
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222885-en
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  • 22
    Online Resource
    Online Resource
    Working Smarter in Tax Debt Management (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223257
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Working smarter in tax debt management
    Keywords: Steuereinnahmen ; Finanzverwaltung ; Besteuerungsverfahren ; Taxation
    Abstract: Many revenue bodies have been developing strategies and approaches to improve the tax collection and recovery processes, so that they are more effective and cost less. Very promising and proven new practices have emerged, which can deliver spectacular improvements in performance in tax collection and recovery. This report provides a comprehensive overview of the best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.
    DOI: 10.1787/9789264223257-en
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  • 23
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Former Yugoslav Republic of Macedonia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217713
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: the Former Yugoslav Republic of Macedonia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217713-en
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  • 24
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Latvia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210295
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lettland ; Taxation ; Latvia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210295-en
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  • 25
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Barbados 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209978
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264209978-en
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  • 26
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovak Republic 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210080
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210080-en
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  • 27
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Indonesia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217737
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Indonesia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217737-en
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  • 28
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Vincent and the Grenadines 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223134
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Vincent and the Grenadines 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223134-en
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  • 29
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217492
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Antigua and Barbuda 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217492-en
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  • 30
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    Usage de la voiture particulière : Les tendances à long terme (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789282105993
    Language: French
    Pages: Online-Ressource (168 p.)
    Series Statement: Tables rondes FIT no.152
    Parallel Title: Parallelausg. Long-run Trends in Car Use
    Keywords: Transport
    Abstract: Au cours des 10-15 dernières années, la croissance des déplacements automobiles s’est ralentie dans plusieurs économies à revenu élevé, et elle s’est même interrompue, voire inversée, dans un certain nombre d’entre eux. S’inspirant des travaux et des discussions présentés à la table ronde du FIT sur l’évolution à long terme de la demande de transport, qui s’est tenue en novembre 2012, le présent livre fournit des éléments d’information sur les causes connues de la modification des taux de croissance et examine les lacunes des connaissances actuelles, les explications hypothétiques et les implications pour l’action des pouvoirs publics.
    DOI: 10.1787/9789282105993-fr
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  • 31
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217898
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Lucia 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saint Lucia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217898-en
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  • 32
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217799
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217799-en
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  • 33
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    Evaluer la commodité d'usage des transports publics (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789282107706
    Language: French
    Pages: Online-Ressource (196 p.) , ill.
    Series Statement: Tables rondes FIT no.156
    Parallel Title: Parallelausg. Valuing Convenience in Public Transport
    Keywords: Transport
    Abstract: L’expérience de l’usager, en termes de fiabilité, de confort et surtout de commodité d’usage est un aspect essentiel pour déterminer la demande de services de transports publics, tout au moins là où un choix d’alternatives existe. Le succès pour le moins des politiques pour attirer les usagers urbains de la voiture particulière vers les transports publics repose dans une large mesure sur la commodité d’usage de ces derniers. Les méthodes actuelles d’évaluation dans le domaine des transports tendent cependant à se focaliser sur la vitesse et le prix des services, sous-évaluant ou négligeant la commodité d’usage. Ceci fausse les décisions en matière d’investissements et de planification. Ce rapport vise à faciliter une prise en compte plus systématique de la commodité d’usage dans la planification et la pratique des politiques de transport. Il analyse les définitions opérationnelles de la commodité d’usage et rassemble des informations sur la disposition à payer à cet égard et sur l’utilisation d’indicateurs pour apprécier et améliorer la commodité d’usage des transports publics.
    DOI: 10.1787/9789282107706-fr
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  • 34
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    Shipping Emissions in Ports (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/20
    Keywords: Transport
    Abstract: Shipping could – in one way - be considered a relatively clean transport mode. This is particularly the case if one takes the angle of emissions per tonne-kilometre. Typical ranges of CO2 efficiencies of ships are between 0 and 60 grams per tonne-kilometre, this range is 20-120 for rail transport and 80-180 for road transport (IMO 2009). There is considerable variety between vessel types and CO2 efficiency generally increases with vessel size; e.g. CO2 emissions per tonne-km (in grams per year) for a container feeder ship (with capacity up to 500 TEU) were 31.6, three times higher than the emissions for Post Panamax container ships, with a capacity larger than 4,400 TEU (Psaraftis and Kontovas, 2008). This difference is even larger for dry bulk ships, with a difference of more than a factor 10 between the smallest vessels (up to 5000 dwt) and capsize vessels (〉 120,000 dwt).
    DOI: 10.1787/5jrw1ktc83r1-en
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  • 35
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    Air Service Agreement Liberalisation and Airline Alliances (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Policy Papers no.4
    Keywords: Transport
    Abstract: This document explores the key elements of bilateral air service agreements (ASAs) and recent trends towards increasing liberalisation and examines linkages between ASAs and cross border airline alliance. It discusses issues related to antitrust reviews of proposed alliances and summarises and comments on the impacts of international airline alliances.
    DOI: 10.1787/5jlwvzf1vg41-en
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  • 36
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    The National Audit Office's Value-for-Money Assessment of Transport Investments (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (25 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/12
    Keywords: Transport
    Abstract: The UK National Audit Office (NAO) scrutinises public spending on behalf of Parliament, helping it to hold government departments to account and helping public bodies improve performance and delivery. We publish around 60 value for money studies each year across a range of government activities, of which, around three of these usually cover transport topics. Our reports look at how government projects, programmes and initiatives have been implemented and make recommendations on how it can be improved. Our value for money work is not strictly ex-post assessment in the usual sense of assessing a programme once it has been in operation for some time. Due to the length of time needed to complete major transport investments and our remit to focus on accountability, we often carry out an assessment of a project before its completion. In some cases, particularly for significant infrastructure investments, a series of value for money reports is appropriate as the programme will develop over time. These tend to focus on how the programme is being delivered, in terms of the planning, procurement or construction phases of infrastructure projects.
    DOI: 10.1787/5jrw2z0kvgg0-en
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  • 37
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    Expanding Airport Capacity : Competition and Connectivity: The case of Gatwick and Heathrow (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (90 p.)
    Series Statement: International Transport Forum Policy Papers no.44
    Keywords: Transport ; United Kingdom
    Abstract: The Airports Commission was set up by the Government of the United Kingdom in 2012 to take an independent look at the UK’s future airport capacity needs. It has been tasked with setting out the nature, scale, and timing of steps needed to maintain the UK’s status as an international hub for aviation, alongside recommendations for making better use of the UK’s existing runway capacity by the end of 2013; and setting out recommendations on how to meet any need for additional airport capacity in the longer-term by the summer of 2015. In December 2013 the Commission published its Interim Report, which included a short-list of three options for increasing the UK’s aviation capacity in the long-term: two at Heathrow and one at Gatwick. To determine which alternative would provide the largest benefits to passengers, freight businesses and the UK economy overall it is important to understand how airlines are likely to respond to increased runway capacity. This report examines the likely responses from airlines in all segments of the market: the local hub carrier, BA, other network airlines, short and long haul low-cost carriers and charter airlines. It identifies the main drivers of airline behaviour and considers the possible influence of changes to existing business models and the introduction of new types of aircraft, such as the Boeing Dreamliner and Airbus A350. The report develops six sets of responses, three following expansion of Gatwick and three following expansion of Heathrow, to test the likely evolution of the market. As the future of the highly dynamic aviation market is uncertain, it checks the resilience of each across five different scenarios of how the global aviation sector may develop in the future. The analysis maps the implications for connectivity and potential benefits to the consumer through airline competition and relieving congestion at airports and reducing the associated economic rents. This report is part of the International Transport Forum’s Country-Specific Policy Analysis (CSPA) series. These are topical studies on specific transport policy issues of concern to a country carried out by ITF on request.
    DOI: 10.1787/a2ff134d-en
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  • 38
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    What is Rail Efficiency and How Can it Be Changed? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/23
    Keywords: Transport
    Abstract: Assessing railway efficiency is complex for a number of reasons. Railways produce a wide range of outputs including passenger service, freight service and, in some cases, separated infrastructure access services. Railways that differ in scale or in the mix of these services inherently differ in their apparent “efficiency.” Railway data sets, though probably more detailed than in other modes, are fraught with issues of quality, consistency and cost and asset allocation. Assessing “efficiency” necessarily requires both cross-sectional indices to put each railway into proper context and time series data to show changes in performance over time in response to changes in the railway’s economic and policy environment. This paper assembles a wide database of railway data relating to operating scale and various indices of performance over the period of 1970 to 2011. We show, as expected, that railways differ widely in scale and mix of services, which may partly explain differences in ranking by performance indices. We show also that railway performance has changed greatly over time and that, in some cases, changes in performance can at least partly be attributed to reforms in structure, ownership and management incentives.
    DOI: 10.1787/5jrw1kp34lbr-en
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  • 39
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    Institutional and Political Determinants of Private Participation in Infrastructure (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/15
    Keywords: Transport
    Abstract: We assembled a large panel of project-level technical and financial data and country-level economic, institutional, political, and governance variables to assess the determinants of private financing of infrastructure in emerging markets and developing economies. Controlling for economic characteristics, we find that overall private participation of infrastructure financing increases with freedom from corruption, rule of law, quality of regulations, and decreases with court disputes. We provide plausible explanations of deviations from this pattern when data is disaggregated at the sectoral level. We also found that legal systems—types of democracy or dictatorship—do not play a role in whether the private sector invests in infrastructure. Our results do not vary when controlling for income inequality and across quartiles of experience, country wealth, and wealth per capita. The study shows that upstream “enabling” institutions, policies, and regulations and sector economics need to be addressed simultaneously to facilitate private infrastructure investment financing.
    DOI: 10.1787/5jrw2xzj0m7l-en
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  • 40
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    Appraising Transformational Projects : The Case of the Grand Paris Express (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Policy Papers no.3
    Parallel Title: Parallele Sprachausgabe L’évaluation des projets transformationnels : Le cas du Grand Paris Express
    Keywords: Transport ; France
    Abstract: This paper starts from the premise that the scope of the appraisal of transport projects should depend upon the presence (or absence) of various forms of market failure. It reviews the purposes and processes of transport appraisal before setting out a typology of market failures. Then it examines what distinguishes marginal, non-marginal and transformational projects in appraisal terms and what special challenges are created by transformational projects. The report then considers the methods available for the appraisal of such projects and the challenges faced.
    DOI: 10.1787/5jlwvzhlj935-en
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  • 41
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    Public Private Partnerships for Transport Infrastructure : Renegotiations, How to Approach Them and Economic Outcomes (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/25
    Keywords: Transport
    Abstract: The use of public private partnerships (PPPs) for investment in transport infrastructure has a long history, spreading rapidly in Latin America in the 1980s and in the 1990s in the UK. There are many forms of PPP, ranging from the project finance type (e.g. Design, Build, Finance, Maintain, Operate (DBFMO) contracts) to concessions with economic regulation, with the line between partnership and outright privatisation somewhat blurred. PPPs sought to bring efficiency incentives from private sector management into network industries (power transmission, water supply, road and rail infrastructure provision) that bear the hallmarks of natural monopoly and were traditionally managed by the state in many places.
    DOI: 10.1787/5jrw1kn72gs0-en
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  • 42
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    Causal Influence for Ex-post Evaluation of Transport Interventions (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/13
    Keywords: Transport
    Abstract: This paper reviews methods that seek to draw causal inference from non-experimental data and shows how they can be applied to undertake ex-post evaluation of transport interventions. In particular, the paper discusses the underlying principles of techniques for treatment effect estimation with non-randomly assigned treatments. The aim of these techniques is to quantify changes that have occurred due to explicit intervention (or ‘treatment’). The paper argues that transport interventions are typically characterized by non-random assignment and that the key issues for successful ex-post evaluation involve identifying and adjusting for confounding factors. In contrast to conventional approaches for ex-ante appraisal, a major advantage of the statistical causal methods is that they can be applied without making strong a-priori theoretical assumptions. The paper provides empirical examples of the use of causal techniques to evaluate road network capacity expansions in US cities and High Speed Rail investments in Spain.
    DOI: 10.1787/5jrw2z02frjk-en
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  • 43
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    L’évaluation des projets transformationnels : Le cas du Grand Paris Express (2014)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (50 p.) , 21 x 29.7cm.
    Parallel Title: Parallele Sprachausgabe Appraising Transformational Projects: The Case of the Grand Paris Express
    Keywords: Transport ; France
    Abstract: Une évaluation économique correctement menée peut montrer au décideur publique si un investissement dans un projet est un bon usage de ressources et contribuer à la décision d’approuver, reporter ou rejeter le projet. Les fondements micro-économiques d’équilibre partiel de l’analyse coûts-bénéfices sont cependant mis en question par des projets tels que le Grand Paris Express, un projet qui doit transformer le niveau de développement économique de l’aire qu’il desservira. Un tel projet pose de multiples défis en termes de modélisation, prévisions et évaluation, notamment la décision contrefactuelle de faire autre chose et en ce qui concerne la représentation du système économique à l’intérieur duquel la population, l’emploi et les revenus dépendent de la réalisation ou non du projet. Il faut décrypter les implications concrètes de concepts tels que les bénéfices économiques d’agglomération afin de prévoir les réactions de secteurs dont les réponses à des changements d’accessibilité sont des facteurs déterminants des résultats de l’investissement dans ce projet. L’objet de ce rapport est d’examiner la conduite d’une évaluation dans un contexte qui pose un réel défi. Ce rapport fait partie de la série des Analyses de politiques spécifiques du Forum International des Transports (FIT). Ce sont des études sur des thèmes d’actualité du domaine de la politique des transports menées par le FIT à la requête d’un pays
    DOI: 10.1787/643edb4b-fr
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  • 44
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    Les indicateurs d'efficience du transport ferroviaire en France (2014)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/24
    Keywords: Transport ; France
    Abstract: La France est un acteur clé de l’Europe ferroviaire. Elle occupe, et de loin, la première place pour la grande vitesse ferroviaire (53 milliards de voyageurs-kilomètres en 2013). Grâce à l’importance de ce segment de marché, la France est le pays d’Europe qui affiche chaque année le plus grand nombre de voyageurs-kilomètres (92,4 milliards en 2013). En ce qui concerne le fret, ses 32 milliards de tonnes kilomètres la placent au troisième rang en Europe derrière l’Allemagne et la Pologne (Respectivement 112 et 40 milliards de TK en 2013). Ces résultats sont à mettre en relation avec les politiques publiques conduites en France depuis de nombreuses années dans le domaine du ferroviaire.
    DOI: 10.1787/5jrw1knfjfs5-fr
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  • 45
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    Contemporary Airport Demand Forecasting : Choice Models and Air Transport Forecasting (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/07
    Keywords: Transport
    Abstract: This paper describes the econometric system approach developed by MKmetric to perform short and long-term air transport demand forecasts while considering various determinants such as socio-economy, policy, infrastructure and land use. The necessities for modelling air transport evoking from a transport system point of view and the changes of the aviation world occurred during the last decade are investigated. Based on these findings the mathematical framework is outlined considering shortfalls of traditional models used in aviation forecasting and restrictions caused by classical functional forms. The increasing gap of information for modelling is described and alternative data sources used for the development of the system approach are listed. As all models are imperfect describing just a part of real life, it sheds a light on the necessity to validate models and the prerequisite of complexity needed to cope with multi-sector scenario simulations for strategic, tactical and operational developments as well as political decisions. Finally some analysis examples demonstrate the power of the approach used focusing on the choice modelling reflecting consumers’ behaviour.
    DOI: 10.1787/5jrw2z4f7d35-en
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  • 46
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    Valuation of Urban Rail Service : Experiences from Tokyo, Japan (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/01
    Keywords: Transport ; Japan
    Abstract: Promoting public transportation, which includes rail, metro, bus rapid transit, and bus services is one of the most popular urban transportation policies among transportation authorities in many countries. This popularity may reflect the social requirement to pursue a sustainable transportation system by motivating people to use an environmentally friendly transportation mode. In particular, the modal shift from the automobile to public transportation is highlighted in urban transportation planning because many cities have suffered from serious traffic congestion, which has caused economic losses as well as negative impacts on local, regional, and global environments. In order to attract individuals to use public transportation, the improvement of service is critical. This includes increasing service frequency, decreasing travel time, upgrading station facilities, and introducing higher-capacity vehicles.
    DOI: 10.1787/5jz40rkhdtf4-en
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    Urban Rail Development in Tokyo from 2000 to 2010 (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/05
    Keywords: Transport ; Japan
    Abstract: Tokyo is well known as a rail-oriented city where the huge traffic demand generated from the megacity is well supported by a sophisticated urban rail system. The results of the 2008 Person Trip Survey show that rail’s modal share was 30% as of 2008; the economy of Tokyo is highly dependent on an efficient urban rail network. As shown in Kato (2014), Tokyo’s urban rail market has unique characteristics: private rail companies provide many of the rail services, the rail network was developed under the guidance of the central government, rail users suffered from chronic traffic congestion for many years, and the rail market has recently been significantly influenced by a rapidly aging demographic. In spite of its uniqueness, the experiences of urban rail development in Tokyo could be useful for other OECD member countries.
    DOI: 10.1787/5jz40rjddtf4-en
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    The Renegotiation of PPP Contracts: An Overview of its Recent Evolution in Latin America (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (27 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/18
    Keywords: Transport
    Abstract: This paper analyses the experience, high incidence, lesson learned and reflections on the issue renegotiations in Latin America, based in the evolution of PPP contracts through the last 25 years. The paper also shows how countries via new PPP laws, regulations, norms and specific platforms can reduce the incidence and the incentives to renegotiate contracts. Based in experience in the last two decades, many countries in the region have improved renegotiation practices and regulations/framework through their PPP legislation and associated regulations, such as Peru (2008), Chile (2010), Colombia (2011) or Mexico (2012.) The preliminary findings show advances in the implementation of platforms to address renegotiations and new trends in the renegotiations of contracts particularly in complex projects and where governments are providing financial or credit enhancement, such as sharing risk or co-financing.
    DOI: 10.1787/5jrw2xxlks8v-en
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    Rail Efficiency: Cost Research and its Implications for Policy (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/22
    Keywords: Transport
    Abstract: In this paper we first consider alternative measures of efficiency. We explain why simple partial productivity measures are inadequate as the basis of overall measures of efficiency, and outline two alternative approaches. The first is technical efficiency – the degree to which output is maximised for a given level of inputs (or conversely inputs are minimised for a given output) – and the second is cost efficiency, the degree to which costs are minimised for a given level of output. Cost efficiency implies technical efficiency but also allocative efficiency – choosing a cost minimising mix of inputs. We explain why we prefer to measure cost efficiency, both in terms of what governments and regulators are interested in and in terms of practical data problems. We then examine applications of cost function analysis to two areas. The first is rail privatisation in Britain. British experience has seen a large increase in traffic, but also a similar increase in costs. We review attempts to understand and explain both the increase in passenger train operating cost and infrastructure cost using cost function analysis. The second is European rail reform. Countries in Europe have adopted a wide variety of approaches to rail reform, and studies using a mix of European and other countries should be able to shed light on the important question of what works best in different circumstances. Finally we consider how efficiency analysis techniques need to develop in future to address current weaknesses and tackle new challenges.
    DOI: 10.1787/5jrw1kq13qq2-en
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    Valuing Convenience in Public Transport : Roundtable Summary and Conclusions (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/02
    Keywords: Transport
    Abstract: The experience of transport systems users, in terms of comfort, reliability, safety and above all convenience, is critical in determining demand for transport services, at least when there is a choice of alternative ways to travel. Convenience is one of the strongest attractions of the private car for passenger transport. For users of public transport, convenience is also clearly important but not always clearly defined and not often measured in designing transport systems or monitoring their operating performance. In many situations, an increase in public transport convenience reduces the unit costs of travel (euros/dollars per hour or cents per minute) and so provides benefits equivalent to an increase in travel speed. This report focuses on convenience and its importance to the user experience. It reviews operational definitions of convenience, evidence for the willingness of users to pay for convenience and the use of indicators to assess and improve the convenience of public transport, with a view to making it more effective and more competitive.
    DOI: 10.1787/5jz40rk8h2f0-en
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    The Competitiveness of Ports in Emerging Markets : The case of Durban, South Africa (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (114 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Policy Papers no.2
    Keywords: Transport ; South Africa
    Abstract: This paper outlines the competitiveness of ports in Durban, south Africa. It looks at port performance, impact, and policies and governance issues.
    DOI: 10.1787/5jlwvzht4rmt-en
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    TPICS TIGER and US Experience : A Focus on Case-based Ex-post Economic Impact Assessment (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/11
    Keywords: Transport
    Abstract: This paper presents the results of research recently conducted by the authors on ex-post analysis focused on the long-term economic impacts of transportation system investments in the United States (US). For a variety of reasons, the US has had a tradition of making transport investments to address economic development goals and applying ex-post analysis to assess achievement of economic development impacts. These past studies are reviewed, as are some of the deficiencies and suggested improvements in methods for ex-post analysis. The paper also reviews methods to refine ex-post analysis of economic development in the US via the Transportation Impact Project Case Studies (TPICS) system developed as a national database of land and economic development impact studies. The paper concludes with a series of recommendations for broader distribution and support for the tools and methods developed in TPICS, and an assessment of the challenges facing wider adoption and application of the ex-post analysis in the US context. Specific adoption and implementation issues and opportunities are addressed in the context of the US Department of Transportation’s TIGER (Transportation Investment Generating Economic Recovery) discretionary grant program.
    DOI: 10.1787/5jrw2z2fqgf1-en
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    Planning and Designing Transport Systems to Ensure Safe Travel for Women (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (21 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/04
    Keywords: Transport
    Abstract: Safe travel for all road users is a prerequisite for ensuring sustainable and inclusive cities. Providing safe transport system is an objective for sustainable transport, because risk of injuries and deaths from traffic crashes has become a major public health concern worldwide (WHO, 2011). At the same time safety of pedestrians, bicyclists and public transport users also has an impact on the choice of these modes. Risk to pedestrians, bicyclists and public transport users can be reduced by appropriate street designs and neighbourhood environment. Safer pedestrian and bicycle infrastructure results in increased use of these environment friendly modes (Tiwari & Jain, 2012). Safe travel options for women in general and specifically low income women are important for addressing livelihood and poverty issues for a significant proportion of urban population in low income countries like India. In this paper we present data from two Indian cities- Vishakhapattanam( a city in south India with a population of 1.7 million persons) and Delhi the capital city of India having 16.4 million residents to compare the travel patterns of women and men. The household survey in Delhi focused on low income settlements since poverty adds another dimension to gender bias. The survey repeated after ten years shows that the travel patterns remain unchanged. Women travel shorter distances, are dependent on lower cost modes-walking and public transport and perform multi-purpose linked trips. In view of the sustainability requirements, lower mobility of women must be addressed by ensuring safe accessibility to employment opportunities by walking, bicycles and public transport. The paper concludes with possible interventions required to ensure safe and secure travel of women at land use planning level and street design level.
    DOI: 10.1787/5jz40rjgtjxx-en
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    Impacts of Expanding Airport Capacity on Competition and Connectivity : The case of Gatwick and Heathrow (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Policy Papers no.5
    Keywords: Transport ; United Kingdom
    Abstract: This report assesses quantitatively the competition, scarcity and connectivity impacts of different airline responses to expanding runway capacity at Gatwick or Heathrow.
    DOI: 10.1787/5jlwvzdshfnp-en
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    Permanent Observatories as Tools for Ex-Post Assessment : The French Case Study (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/10
    Keywords: Transport ; France
    Abstract: In France, the obligation to conduct an ex-post assessment is relatively recent (1982) but it has in fact revealed some methodological problems that flow from the retrospective nature of the exercise. This report shows that some of those difficulties can be overcome through the establishment of permanent observatories. It presents examples of such observatories, with a particular focus on motorway (“autoroute”, or “freeway” in North American usage) investments. A particular case is then investigated, concerning the socioeconomic observatory on the effects of the Sud-Europe-Atlantique [South-Europe-Atlantic] high-speed train line that is now under construction. This major project (€7.8 billion) has been let under a concession. The concession contract calls for the establishment of an observatory that also covers the construction period and is to remain in operation for 10 years after the line comes into service, or until 2027. Besides an overall presentation of the mechanism, the report deals in particular with the metrological precautions that must be taken in order to monitor the multimodal offer of transport for the areas concerned. One of the key issues here, in fact, is to explain the discrepancies between forecast and projected and actual traffic, an explanation that may be more complete than in the ex-post evaluation procedure.
    DOI: 10.1787/5jrw2z3ttwf7-en
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    Expanding Airport Capacity in Large Urban Areas (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789282107393
    Language: English
    Pages: Online-Ressource (170 p.)
    Series Statement: ITF Round Tables no.153
    Keywords: Transport
    Abstract: Expanding airport capacity in large metropolitan areas is difficult. Community agreements on noise constrain growth at existing airports. Land prices can be prohibitive for relocating airports. Most new sites require extensive investment in surface transport links to city centres. In multi-airport regions, options for expansion at the airports are to an extent interdependent, complicating assessment of whether to build new runways. Many major airports are hubs for network carriers at the same time as serving a large local market. The complementarity between these functions may be a prerequisite for viable network operations, suggesting that distributing services over multiple airports instead of expanding the main hub would be costly. Hub airports and their network carriers often compete with hubs in neighbouring regions. The strategies of network carriers and potential new entrants to this part of the market need to be taken into account in assessing future demand for airport capacity. The requirements of low cost and other point-to-point carriers are equally important, but different. This report reviews international experience in reconciling planning and environmental constraints with demand for airport capacity and the potential benefits in terms of productivity and growth from developing international airline services. Experience is compared in London, New York, Tokyo, Osaka, Sydney and in Germany’s main airports with particular attention to the dynamics of airline markets and implications for airport planning in multi-airport cities.
    DOI: 10.1787/9789282107393-en
    URL: Volltext
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    Building Supply Chain Resilience : A Review of Challenges and Strategies (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (25 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/06
    Keywords: Transport
    Abstract: For several decades, textbooks, articles and consultancy reports in supply chain management (SCM) have expounded the virtues of low inventory, just-in-time delivery, single-sourcing, centralization and tightly-coupled processes. Heeding their advice, many companies have effectively implemented this ‘lean’ approach and managed to achieve impressive cost savings and productivity gains. Over the same period, they have globalized their sourcing, production and distribution operations, creating complex webs of interdependency between factories, warehouses, freight terminals and shops around the world. This has enabled them to expand their market areas, off-shore their production to low labour cost countries and diversify their supply base, again all in keeping with what is generally considered to be good business practice.
    DOI: 10.1787/5jrw2z6nnxlq-en
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    Target: Low-carbon Goods Transportation : A Growth-dynamics Perspective on Logistics and Goods Transportation until 2050 (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/14
    Keywords: Transport
    Abstract: The transportation sector is responsible for about 23% of all CO2 emissions globally and 30% in OECD countries with road being the dominating sector for transport emissions (ITF, 2010). National emissions data are rarely disaggregated by freight vs. passenger transport, but an estimate is that goods transportation accounts for 30-40% of the total road sector emissions in most countries (ITF, 2010). In addition, the trend for CO2 emissions from the transportation of goods is on the rise, while the increase in emissions from passenger transport has levelled off and emissions from other sectors have decreased. Internationally, based on traditional projections, transportation of goods is expected to continue increasing in step with the GDP, thus doubling by 2050. This trend contrasts sharply with the climate targets set by the EU, which require dramatic reductions in emissions; by 2050, the EU should cut its emissions to 80% below 1990 levels through domestic reductions alone (EU, 2011). The expected effects of on-going or planned measures will not be sufficient to achieve the EU target. On the contrary, CO2 levels are expected to increase. This is the problem that is the focus of the analysis and discussion in this paper.
    DOI: 10.1787/5jrw2xzr9720-en
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    The Mediterranean Port Economy : The cases of Marseille and Mersin (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (25 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/09
    Keywords: Transport ; France
    Abstract: Ports are no longer perceived as main drivers of urban economic development. A variety of factors have been identified in the academic literature to contribute to urban economic growth, ranging from human capital, entrepreneurial culture, diversity and infrastructure to planning and governance. Port infrastructure is in many cases not even considered as a potential source of economic development. Whereas efficient ports have contributed to a substantial reduction in transportation costs, and thus stimulated external trade and related economic development, the general perception is that most of the gains of external trade have spread out to other regions than the port area or the port region (e.g. Gripaios and Gripaios, 1995). This is related to de-concentration of logistics activity and “port regionalisation” tendencies (Notteboom and Rodrigue, 2005). In contrast, negative impacts related to ports have unevenly affected port-cities, including socio-economic impacts related to a unskilled workforce needed to sustain a port-industrial complexes that have ceased to be labour-intensive. Economic benefits of ports were less ambiguous in the past, when port-cities dominated trade-oriented emerging capitalist economies, as eloquently described in Braudel (1979).
    DOI: 10.1787/5jrw2z40j6zr-en
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  • 60
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    Freight Railway Development in Mexico (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Policy Papers no.1
    Keywords: Transport ; Mexico
    Abstract: This report aims to provide a basis for understanding the strengths and weaknesses of the current system, in comparison to rail systems elsewhere in the world, and provide an analytical basis for identification of opportunities for further improvement. It also discusses risks in relation to regulatory reform and the policy making process for managing those risks.
    DOI: 10.1787/5jlwvzjd60kb-en
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    Time Efficiency at World Container Ports (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/08
    Keywords: Transport
    Abstract: The ability of ports to ensure efficient cargo transfers is one central dimension of their overall function as transport nodes. Before containerization, such as in the late nineteenth century, large seaports were already competing in their attempt providing fast transit between sea and land, in a context of growing global trades (Marnot, 2012). Such aspects are even more crucial nowadays when the port can be considered as only one element of value-driven supply chains (Robinson, 2002) or as a set of independent terminals operated by global actors (Olivier and Slack, 2006). While port efficiency as a whole may be understood from various perspectives, its influence on trade facilitation (Clark et al., 2004) and regional development (Haddad et al., 2010) has been well underlined. Ways to measure port efficiency and performance are very diverse, but the time factor has been so far largely left aside, especially in international comparative studies of ports. More frequent are case studies of specific aspects such as fast-ship services (De Langen, 1999), broader approaches such as the global synchronization of transport terminals in a context of space/time collapse (Rodrigue, 1999), or operations research about queuing models of vessels in relation to port entrance channels and berth allocation and productivity.
    DOI: 10.1787/5jrw2z46t56l-en
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    Ex-post Assessment of Transport Investments and Policy Interventions : Roundtable Summary and Conclusions (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/19
    Keywords: Transport
    Abstract: Ex-post evaluation can be used to serve multiple purposes at the core of which is the improvement of ex-ante analysis: - It can help policy-makers better identify the kinds of projects that work best in certain situations; - It can identify the effect of concurrent non-transportation investments and their interaction with transportation investments; - It can contribute to establishing the time frames in which we expect to see economic impacts materialize, thereby helping to set realistic expectations for the effect of investments and economic development; - We can make use of findings of ex-post assessments to support communication with the public, improve the information provided, and support consensus-building efforts
    DOI: 10.1787/5jrw1kx98n31-en
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    Renegotiations in Public-Private Partnerships: Theory and Evidence (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (27 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/17
    Keywords: Transport
    Abstract: Public-private partnerships (PPPs) have the potential to increase efficiency and improve resource allocation. However, contract renegotiations are common and make us question the benefits to PPPs. Under current accounting standards, PPPs allow intertemporal reallocations of infrastructure spending that do not occur under traditional methods of procuring infrastructure and which allow governments to escape the constraints of congressional purview. We review the theoretical results in Engel et al. [2009a] as well as data from Colombia, Chile and Peru, comprising 610 highway PPPs and 540 renegotiations processes to verify these predictions. The data and original analysis comes from Bitran et al. [2013], complemented with additional descriptive statistics. The empirical evidence supports the predictions of the theoretical model.
    DOI: 10.1787/5jrw2xxwdlr8-en
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    Port Investment and Container Shipping Markets : Roundtable Summary and Conclusions (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/03
    Keywords: Transport
    Abstract: Ports around the globe are planning expansions to respond to the growth of containerised maritime trade and to the development needs of their hinterland economies. Following the dip in trade induced by the 2007-2008 financial crisis, global volumes are on the rise again (Figure 1), driven by growth in the emerging economies. Growth in trade will be supported by the WTO Trade Facilitation Agreement signed in Bali in December 2013 and expanding container port capacity is again a pressing issue in many locations. Inadequate container port infrastructure can be a severe logistics bottleneck and a constraint on growth. Efficiency and capacity need to increase in step with demand. At the same time port policy makers and container terminal operators have to match capacity to demand carefully to avoid costly overinvestment, a task complicated by rapid technological change in liner shipping markets with the introduction of larger vessels, rising fuel prices and restructuring through mergers and alliances.
    DOI: 10.1787/5jz40rjtw622-en
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    Renegotiation of Transportation Public-Private Partnerships: The US Experience (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (49 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/16
    Keywords: Transport
    Abstract: Public-private partnerships (P3s) typically rely on long-term contracts between participants. When conditions arise that fall outside the expectations embodied in the contract, one party may seek to renegotiate the contract terms. Globally, the frequency of P3 contract renegotiations has been sufficient to raise questions regarding why these events occur and what their consequences are for the projects and society. The literature highlights four relevant causes behind renegotiation occurrences: unexpected exogenous changes, the complexity of the contractual relationship, winner´s curse and rent seeking behavior. This study examines the US experience with highway P3 renegotiations, including four types of event: contract modifications, defaults, bankruptcies and buyouts. While the US highway P3 market has grown gradually, failure to understand renegotiations and their potential consequences may dampen the market and adversely affect national infrastructure investment efforts. The analysis finds that insufficient evidence exists to disentangle the drivers of renegotiation in the US, although exogenous changes and contractual relationship complexity appear to be paramount. The analysis highlights the distinct political and institutional environment that shapes highway P3 renegotiations in the US, suggesting the need for continuing and sensible analysis to effectively manage the undesirable consequences of renegotiations.
    DOI: 10.1787/5jrw2xz9xhs1-en
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    International Freight and Related CO2 Emissions by 2050: A New Modelling Tool (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (28 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2014/21
    Keywords: Transport
    Abstract: International trade has grown rapidly in the post-war era with trade volume growing twenty-seven fold between 1950 and 2007, three times faster than world GDP growth (WTO, 2007). Growth in trade is expected to outpace the GDP growth also over the next 50 years, according to recent OECD projections. The value of international trade is estimated to grow by a factor of four by 2050 in real terms (Fontagné et al., 2014). Trade patterns will however change due to fragmentation of production processes and integration of emerging markets into global markets. Trade liberalisation, either at global or regional level, will also have an impact on global patterns.
    DOI: 10.1787/5jrw1kslrm9t-en
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    Valuing Convenience in Public Transport (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789282107683
    Language: English
    Pages: Online-Ressource (180 p.) , ill.
    Series Statement: ITF Round Tables no.156
    Parallel Title: Parallelausg. Évaluer la commodité d'usage des transports publics
    Keywords: Transport
    Abstract: The experience of transport systems users, in terms of comfort, reliability, safety and above all convenience, is critical in determining demand for transport services, at least when there is a choice of alternative ways to travel. Convenience is one of the strongest attractions of the private car for passenger transport. For users of public transport, convenience is also clearly important but not always clearly defined and not often measured in designing transport systems or monitoring their operating performance. In many situations, an increase in public transport convenience reduces the unit costs of travel (euros/dollars per hour or cents per minute) and so provides benefits equivalent to an increase in travel speed. This report focuses on convenience and its importance to the user experience. It reviews operational definitions of convenience, evidence for the willingness of users to pay for convenience and the use of indicators to assess and improve the convenience of public transport, with a view to making it more effective and more competitive.
    DOI: 10.1787/9789282107683-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191891
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Portugal ; Taxation ; Portugal
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191891-en
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  • 69
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lithuania 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202559
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Litauen ; Taxation ; Lithuania ; Litauen ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264202559-en
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  • 70
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202535
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel ; Israel ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264202535-en
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  • 71
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    Ensemble pour la sécurité routière : Mise au point d'un cadre de référence international pour les fonctions de modification de l'accidentalité (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789282103845
    Language: French
    Pages: Online-Ressource (140 p.) , ill.
    Series Statement: Les rapports de recherche du FIT
    Parallel Title: Parallelausg. Sharing Road Safety; Developing an International Framework for Crash Modification Functions
    Keywords: Transport
    Abstract: Chaque année, environ 1,3 million de personnes sont tuées et 50 autres millions de personnes sont blessées sur les routes à travers le monde. Ces accidents de la route coûtent aux pays entre 1 et 3 % de leur PIB. Bon nombre de ces accidents pourraient être évités par des interventions bien ciblées. Ce rapport aide à identifier les contre-mesures de sécurité les plus efficaces. Les décideurs ont besoin de justifier leurs dépenses sur la sécurité routière en termes d'efficacité, en concurrence pour les ressources limitées disponibles. Le risque de prendre de mauvaises décisions et le coût de la prise de meilleures décisions peuvent être réduits grâce à l'utilisation d'études fiables sur l'efficacité des mesures de sécurité, réalisées sur la base de fonctions de modification de l'accidentalité (FMA). Ce rapport montre qu'il existe une perspective de progrès significatifs et des économies importantes par le biais du transfert des résultats à l'échelle internationale, permettant l'adoption plus rapide de nouvelles mesures de sécurité. Le rapport sert de guide à la façon dont les résultats des recherches peuvent être partagées au niveau international. Il fournit une liste de contrôle pour l'examen systématique des études de sécurité routière et un cadre pour la normalisation méthodologie.
    DOI: 10.1787/9789282103845-fr
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  • 72
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    Managing Service Demand : A Practical Guide to Help Revenue Bodies Better Meet Taxpayers' Service Expectations (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200821
    Language: English
    Pages: Online-Ressource (64 p.)
    Parallel Title: Erscheint auch als Managing service demand
    Keywords: Finanzverwaltung ; Dienstleistungsqualität ; Qualitätsmanagement ; OECD-Staaten ; Taxation
    Abstract: This book provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice – in this case the Australian Taxation Office—that has been examined and is supported by the FTA’s Taxpayer Services Sub-group. It also sets out practical steps in the form of a step-by-step framework to support revenue bodies in their efforts to better identify, analyse and address the causes of service demand. The guide has been designed to support all revenue bodies, from those that are in the early stages of developing comprehensive service delivery programs to those with mature programs in place. While it focuses on the revenue body’s role in tax administration it acknowledges that some revenue bodies have a broader set of responsibilities, for example, in the administration of some social policies. This guide has not explored how such roles should integrate at a broader demand management level and revenue bodies will need to assess this issue, if relevant, having regard to their individual circumstances.
    DOI: 10.1787/9789264200821-en
    URL: Volltext
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  • 73
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Poland 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191860
    Language: English
    Pages: Online-Ressource (86 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Polen ; Taxation ; Poland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191860-en
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  • 74
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191846
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191846-en
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  • 75
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    Together for Better Outcomes : Engaging and Involving SME Taxpayers and Stakeholders (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200838
    Language: English
    Pages: Online-Ressource (92 p.)
    Parallel Title: Erscheint auch als Together for better outcomes
    Keywords: Finanzverwaltung ; Besteuerungsverfahren ; KMU ; Mittelstandspolitik ; Stakeholder ; OECD-Staaten ; Taxation
    Abstract: Revenue bodies are increasingly focusing on improving their understanding of taxpayers and taking advantage of opportunities for collaboration where win-win situations exists. This is not least true for the large and heterogeneous SME segment, which in many countries has proven difficult and costly to administer with traditional approaches. This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders. The study provides a conceptual framework illustrating the benefits and situating the approach in the context of public sector reform, technological developments and trends in compliance risk management. It further provides a comprehensive review of current and emerging practices across the areas of information and guidance, compliance risk management, and systemic solutions. Finally the study provides guidance to support successful implementation. The study finds that while revenue bodies have substantial experience to build on, there is also potential for more systematic, far-reaching and potentially transformative approaches. A key barrier in this regard is that performance metrics relying extensively on output measures channel resources and attention away from innovative approaches that work back from the desired ultimate outcomes.
    DOI: 10.1787/9789264200838-en
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  • 76
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    Une meilleure réglementation des partenariats public-privé d'infrastuctures de transport (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789282103975
    Language: French
    Pages: Online-Ressource (240 p.)
    Series Statement: Tables rondes FIT no.151
    Parallel Title: Parallelausg. Better Regulation of Public-Private Partnerships for Transport Infrastructure
    Keywords: Transport
    Abstract: Les pouvoirs publics s’efforcent souvent d’attirer le financement privé en s’appuyant sur des partenariats public-privé (PPP), afin de maintenir l’investissement tout en limitant les dépenses publiques. Le bilan des PPP est toutefois mitigé. Dans le secteur des transports, les projets PPP ont dans certains cas permis de réaliser d’importantes économies, mais ils ont plus souvent donné lieu à des dépassements de budget. Les PPP sont exposés à une surestimation des recettes et lorsque les projets rencontrent des difficultés financières, les risques ont tendance à revenir à la charge du contribuable. Le rapport examine la nature des risques et de l’incertitude liés aux différents types de projets PPP ainsi que les conséquences pratiques du transfert des risques aux partenaires privés. Il évalue l’impact budgétaire des PPP et examine les procédures budgétaires et les règles comptables en vue de limiter le passif que les PPP peuvent créer dans les finances publiques. Il fait aussi le point sur les avantages respectifs des péages, des paiements de disponibilité et des modèles de base d’actifs régulés pour attirer les investisseurs privés vers le financement des infrastructures publiques sur une base durable.
    DOI: 10.1787/9789282103975-fr
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  • 77
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sweden 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192027
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweden ; Taxation ; Sweden
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192027-en
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  • 78
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turkey 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192041
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Türkei ; Taxation ; Turkey
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192041-en
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  • 79
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    Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205376
    Language: English
    Pages: Online-Ressource (66 p.)
    Parallel Title: Parallelausg. Manuel de sensibilisation au paiement de pots-de-vin et à la corruption à l'intention de vérificateurs fiscaux
    Parallel Title: Parallelausg. Handbuch „Bestechung und Korruption" für den Innen- und Außendienst der Steuerverwaltung
    Parallel Title: Parallelausg. Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors; (Greek version)
    Parallel Title: Parallelausg. Kukuļdošanas un korupcijas apzināšanas rokasgrāmata nodokļu pārbaudēm
    Parallel Title: Parallelausg. Indicatoren van corruptie en omkoping, Handboek voor medewerkers van de Belastingdienst
    Parallel Title: Erscheint auch als Bribery and corruption awareness handbook for tax examiners and tax auditors
    Keywords: Korruption ; Anti-Korruption ; Steuerfahndung ; Finanzverwaltung ; Finance and Investment ; Governance ; Taxation ; Korruption ; Bestechung ; OECD
    Abstract: This Handbook is designed to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption. It provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.
    DOI: 10.1787/9789264205376-en
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  • 80
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    Co-operative Compliance: A Framework : From Enhanced Relationship to Co-operative Compliance (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200852
    Language: English
    Pages: Online-Ressource (106 p.)
    Parallel Title: Parallelausg. La relación cooperativa; Un marco de referencia ; De la relación cooperativa al cumplimiento cooperativo
    Parallel Title: Erscheint auch als Co-operative compliance
    Keywords: Finanzverwaltung ; Steuermoral ; Steuerstrafrecht ; Compliance-Management ; OECD-Staaten ; Taxation
    Abstract: This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries. The study recommended that revenue bodies develop a relationship based on trust and co-operation. The report is based on a detailed examination of the practical experiences of countries that have established this type of relationship. The report finds that the pillars of an improved relationship highlighted in the Study remain valid. However, it identifies some additional features that are equally important: the part played by the tax control framework used by a large business in providing an objective basis for trust is emphasised. It also suggests that “co-operative compliance” is a better description of the recommended approach than the original “enhanced relationship” label. The report addresses some questions that have been raised about the compatibility of the new approach with certain legal principles and discusses the internal governance of these programmes within revenue bodies. The importance of making a sound business case for the approach and how to measure the results of co-operative compliance programmes is addressed. The report concludes with some thoughts about the future direction of the co-operative compliance concept.
    DOI: 10.1787/9789264200852-en
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  • 81
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Iceland 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192003
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Island ; Taxation ; Iceland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192003-en
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  • 82
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191822
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191822-en
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  • 83
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Finland 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191938
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Finnland ; Taxation ; Finland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191938-en
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  • 84
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    Cycling, Health and Safety (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789282105955
    Language: English
    Pages: Online-Ressource (235 p.) , ill.
    Series Statement: ITF Research Reports
    Keywords: Transport
    Abstract: Many jurisdictions around the world are trying to retain or increase the share of cycling in urban traffic in order to benefit from the many health and transport efficiency benefits. Safety is a key concern and should be accounted for in these policies. This report of the International Transport Forum's Cycling Safety Working Group monitors international trends in cycling, safety and policy, and explores options that may help decision makers design safe environments for cycling. Key messages relate to strategic goal-setting for cycling policy and managing crash risks while increasing health benefits. The report also discusses how to better capture crash and bicycle usage statistics. The safety impacts of a wide range of pro-cycling measures are examined in detail.
    DOI: 10.1787/9789282105955-en
    URL: Volltext
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  • 85
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    Expanding Airport Capacity under Constraints in Large Urban Areas: Summary and Conclusions of the Roundtable held on 21-22 February 2013 (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/24
    Keywords: Transport
    Abstract: Expanding airport capacity is difficult in large urban areas. Expansion of existing airports is usually constrained by community agreements on noise and local air pollution and by a shortage of land. Finding sufficient land, at feasible prices, to develop or relocate major airports on green-field sites within a reasonable distance of city centres is often very difficult. Creating land for airports in locations less sensitive to noise and land-use conflicts, for example through offshore or estuarine land reclamation, is expensive and most new sites will require extensive investments in surface transport links to city centres. Furthermore, moving an airport imposes costs on airlines and their users as well as on activities located close to and dependent on proximity to the existing one. In multi-airport regions, options for expansion at one airport will impact the others and airlines, operating in increasingly competitive markets, may respond differently to alternative ways in which the region’s airport capacity might be increased.
    DOI: 10.1787/5jz40rtc8jlv-en
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  • 86
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    New Entry in the Italian High-Speed Rail Market (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/29
    Keywords: Transport
    Abstract: The purpose of this presentation is to examine a specific rail transport sector, namely high-speed (HS) rail, in Italy. This analysis will cover the main features of the Italian HS system by studying aspects such as: the legislative framework, infrastructure, services, traffic data and market shares, in addition to regulatory matters.
    DOI: 10.1787/5jz40rnvf76j-en
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  • 87
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    Puerto de Gran Escala: The case for a New Container Terminal in Central Chile (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/20
    Keywords: Transport ; Chile
    Abstract: The state-owned sector was modernised in the late 1990s by means of Law 19 542, which divided the large national ports company (Empresa Portuaria de Chile, Emporchi) to create 10 independent port companies (Empresas Portuarias), each with its own board of directors, management, etc. These independent companies have a mandate to ensure efficient port operation and development whilst maintaining a sound financial status.
    DOI: 10.1787/5jz40rzftr0x-en
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  • 88
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    When to Invest in High-Speed Rail (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/25
    Keywords: Transport
    Abstract: High speed rail (HSR) is usually regarded as services operating at 250 kmph or more, and these invariably require construction of new purpose-built lines. According to the International Union of Railways (UIC), by 2012, a total of 13 000km of such lines had been built worldwide, half in Europe and half in Asia. China had the largest network at 3 426km, whilst Japan, France and Spain all had over 2 000km. There are plans for a further major expansion, with the European Commission calling for a trebling of the kilometrage in Europe by 2030.Yet high speed rail is an enormous investment, with a typical 500km line costing 6-12Bn euros in 2004 prices (Euros 12-24 Bn per km) (de Rus and Nash, 2009). It is necessary to consider very carefully in what circumstances such an outlay is justified.
    DOI: 10.1787/5jz40rrp2w22-en
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  • 89
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    Liner Shipping Markets, Networks and Strategies : The implications for Port Development on the West Coast of South America: The case of Chile (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/22
    Keywords: Transport
    Abstract: This paper, predominantly on the challenges for port development, in some important sense cannot help but also be about the deeper phenomena of structural change in the maritime industry and geographical shift. The main objective is to analyse the evolution of symptoms of change in the liner shipping industry within South America and more particularly on the West Coast, as these changes are direct drivers of port infrastructure and port system development, which is both economically interesting and a matter of serious policy significance in its own right.
    DOI: 10.1787/5jz40rxq87wg-en
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  • 90
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    Carbon Emissions and Cost Benefit Analyses (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/32
    Keywords: Transport
    Abstract: New infrastructure projects may affect CO2 emissions and, thus, cost benefit analyses for these projects require a value to apply for CO2. This may be based on the marginal social cost of emissions or on the carbon price resulting from present and future policies. This paper argues that both approaches are necessary, but for cost benefit analysis of infrastructure projects the latter should be the primary tool. A series of complications arise when applying this principle in practice. These are discussed in the paper. Even if the complications make the implementation of the approach difficult, we argue that it is still preferable to a social cost approach.
    DOI: 10.1787/5jz40rmnqzvc-en
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  • 91
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    Shinkansen Investment before and after JNR Reform (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (27 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/27
    Keywords: Transport
    Abstract: “Shinkansen” refers to Japan’s dedicated high-speed intercity rail system, and it was initially introduced between Tokyo and Shin-Osaka in 1964 prior to other countries. This event accelerated the development of high-speed railways in other countries. In Japan its total length and the number of lines have increased since then contributing to the economic development of the country. As with other conventional railways, Shinkansen was constructed and operated by the Japanese National Railways (JNR).
    DOI: 10.1787/5jz40rpbk90p-en
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  • 92
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    Prise en compte du développement durable dans l'évaluation des projets : Un point de vue français (2013)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (34 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/31
    Parallel Title: Parallele Sprachausgabe Factoring Sustainable Development into Project Appraisal: A French View
    Keywords: Transport
    Abstract: La prise en compte du développement durable dans l’évaluation des projets d’investissement est un sujet d’actualité à la fois en termes de réflexions et au niveau des prises de décisions. Au plan de la réflexion, on mentionnera les nombreuses études et recherches pour évaluer les atteintes à l’environnement et les traduire en termes monétaires, à la fois pour les atteintes qu’on appellera par la suite « de flux » telles que la pollution ou le bruit, et celles qu’on appellera « de stock » qui exercent leurs effets par accumulation sur le long terme telles que le réchauffement planétaire ou la réduction de la biodiversité. En ce qui concerne la prise de décision, on remarque que dans de nombreux pays, on s’efforce de mieux intégrer ces préoccupations dans la conception des projets et dans l’analyse coût-bénéfice auxquels ils donnent lieu. La France n’échappe pas à ce mouvement ; récemment un groupe de travail a été constitué pour mettre à jour les modalités d’évaluation des investissements publics, et les travaux de ce groupe, qui viennent de s’achever, ont accordé une grande place aux considérations de développement durable et de prise en compte du long terme. Le présent texte s’appuie largement sur les travaux de ce groupe de travail. On s’efforcera dans ce qui suit de les analyser au regard des connaissances scientifiques, mais aussi de les replacer dans le contexte institutionnel et politico-administratif français.
    DOI: 10.1787/5jz40rn70xf1-fr
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  • 93
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    The Financial and Economic Assessment of China's High Speed Rail Investments : A Preliminary Analysis (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/28
    Keywords: Transport
    Abstract: China has suffered railway capacity constraints for more than several decades and the need for a large increase in rail capacity has been viewed as the primary challenge. The former Chinese Ministry of Railways believed that building a national wide high speed railway (HSR) network was the most efficient solution to China’s rail capacity problems. By 2012, 9 000 km of HSR line has been completed which accounted more than half of the total in the World and the other 9 000 km HSR line is either under construction or in the planning stage. This paper attempts to discuss the initial operational, financial and economic result of such a large scale HSR investment in China where the establishment of an appraisal system for a HSR project is still underway and the public data in need are not available. Based on some trial studies carried out on several HSR projects, however, the paper shows that except for a limited amount of HSR projects in the most developed areas of the country, the initial financial and economic performance of most HSR lines are generally much poorer than expected. The scale of investment seems to be difficult to justify, given that investment in HSR lines is very expensive, especially for those with design speed of 350 km/h, and the high level of debt funding. Moreover the values of time of the ordinary Chinese are still low by European standards. For a developing country planning HSR projects, one lesson that can be learnt from China is that it would be ideal if a comprehensive appraisal can be taken into account before investing in HSR. Such appraisal includes examination of different options for technical and operational standards, timing of investment, construction scale and pace, train operational scheme and service level, pricing and regional development policy (political consideration). At the very least, a step by step development strategy should be adopted to cope with the huge uncertainties and risks.
    DOI: 10.1787/5jrw4bdd6nvf-en
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  • 94
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    Efficient Hinterland Transport Infrastructure and Services for Large Container Ports (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/19
    Keywords: Transport
    Abstract: The growth in container volumes and the concentration of container flows on a limited number of hubs, which derives, among other things, from the increasing vessel size, requires the development of new terminal infrastructure at ports able to handle the latest generation of vessels. In addition to the pressure that such vessels impose on the terminal cargo handling capabilities, it is often forgotten, that those larger vessels will also require higher capacity in hinterland transportation or a rationalization and better use of existing transport alternatives. Those ports that are already plagued by inland congestion or that are located in the proximity of densely populated areas, will have to come up with viable alternatives to reduce the impact of congestion and relieve local communities from the negative externalities generated by increasing cargo flows. The development of new terminal infrastructure should then take into account the effects that increasing traffic volumes will have on the existing infrastructure and plan for expansion if necessary. As volumes increase, alternative modes of transport, such as rail or short-sea shipping are being promoted both to reduce both congestion and environmental impacts. In the specific case of Chile and the new development associated with the Puerto de Gran Escala project, it is imperative to carefully plan the development of the hinterland infrastructure. This is not only necessary to ensure that the investment yields adequate economic benefit; it must also maximise the social and environmental sustainability of the project. This paper provides an overview of the state of the art in hinterland transport management, focusing on the challenges that the development of new container terminal infrastructure is likely to bring to the local communities. Recommendation and a set of good practice case studies of good practice are also provided.
    DOI: 10.1787/5jz40sclnwf4-en
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  • 95
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    High-Speed Rail Performance in France : From Appraisal Methodologies to Ex-post Evaluation (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/26
    Keywords: Transport ; France
    Abstract: France embarked on high-speed rail travel almost 40 years ago. Today it carries more passengers by far on its high-speed trains than any other European country. Regarded as something of a niche activity initially, high-speed rail has become a national priority in France as evidenced by its 1 900-km network of high-speed lines (LGV). The lines currently under construction will bring this total to 2 600 by 2017.
    DOI: 10.1787/5jz40rpjlpg0-en
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  • 96
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    Why airports can face price-elastic demands : margins, lumpiness and leveraged passenger losses (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/23
    Keywords: Transport
    Abstract: The extent to which firms face price-elastic demands for their products is important in the application of competition law and in judgments made as to whether they have significant market power. In the context of the airport industry, assessing price-elasticities is complicated by the fact that one major type of consumer of airport services, the air passenger, is not charged directly for use of terminals and airside infrastructure. Instead, the airport derives its revenues from charges to airlines and from the supply of non-aeronautical services. The charges to airlines then become one of many input costs that the airlines recoup from passenger fares, and this intermediation has significant implications for the demand analysis.
    DOI: 10.1787/5jz40rxf0twd-en
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  • 97
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    The Economics of Investment in High-Speed Rail : Summary and Conclusions (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/30
    Keywords: Transport
    Abstract: From its origin with the Tokaido Shinkansen in 1964, High Speed Rail (HSR), defined here as new rail lines capable of operating speeds of 250 kilometres per hour or more, has grown relatively slowly over the last 50 years, with the World HSR network as of late 2013 standing at under 22 000 km. However, the network has been growing rapidly in recent years. With the first opening as recently as 2007, China has already an HSR network of almost 10,000 km. with a further 9 000 km under construction (out of a worldwide total of 14,000 km of line under construction).
    DOI: 10.1787/5jz40rnjkgxw-en
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  • 98
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    Factoring Sustainable Development into Project Appraisal : A French View (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 29.7cm.
    Series Statement: International Transport Forum Discussion Papers no.2013/31
    Parallel Title: Parallele Sprachausgabe Prise en compte du développement durable dans l'évaluation des projets : Un point de vue français
    Keywords: Transport
    Abstract: Factoring sustainable development into the appraisal of investment projects is a topical issue at both the analytical and the decision-making level. In the area of analysis, we find numerous studies and research projects devoted to the assessment of environmental damage and its translation into monetary terms. The analysis concerns both “flow” damage such as pollution and noise, and “stock” damage with long-term cumulative effect, such as global warming and the reduction of biodiversity. In the area of decisionmaking, efforts are being undertaken in many countries to achieve better integration of these concerns in project appraisal and the related cost-benefit analysis. France is no exception: a working party recently set up to revise the methodology for appraising public investment projects has just completed its deliberations. It paid close attention to considerations of sustainable development and the factoring of the long term, and the present paper is based largely on its recommendations. In what follows, we shall endeavour to analyse those recommendations in the light of scientific knowledge and place them in the French institutional and politico-administrative context.
    DOI: 10.1787/5jz40rncm222-en
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  • 99
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Costa Rica 2012 : Phase 1: Legal and Regulatory Framework (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168763
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Costa Rica ; Taxation ; Costa Rica
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264168763-en
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  • 100
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: South Africa 2012 : Combined: Phase 1 + Phase 2 (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264182134
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Südafrika ; Taxation ; South Africa
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264182134-en
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