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  • 2010-2014  (781)
  • Paris : OECD Publishing  (781)
  • Boston, MA : Safari
  • Governance  (458)
  • OECD-Staaten  (220)
  • Internationale Zusammenarbeit  (165)
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  • 1
    Online Resource
    Online Resource
    The Size and Sectoral Distribution of SOEs in OECD and Partner Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215610
    Language: English
    Pages: Online-Ressource (68 p.) , ill.
    Parallel Title: Erscheint auch als The size and sectoral distribution of SOEs in OECD and partner countries
    DDC: 332
    Keywords: Öffentliches Unternehmen ; Betriebsgröße ; Betriebsgrößenstruktur ; Branche ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services
    Abstract: This report analyses a dataset detailing the size of national state-owned enterprise (SOE) sectors (by number, value and employment) and their composition by sector and corporate forms. The data relates to end-2012 and is based on questionnaire responses from government delegates to the OECD Working Party on State Ownership and Privatisation Practices. The authorities of 34 countries (of which 31 OECD member and three partner countries) contributed to the dataset.
    DOI: 10.1787/9789264215610-en
    URL: Volltext
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Estudio sobre la contratación pública del Instituto Mexicano del Seguro Social : Aumentar la eficiencia e integridad para una mejor asistencia médica (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200364
    Language: Spanish
    Pages: Online-Ressource (258 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Public Procurement Review of the Mexican Institute of Social Security; Enhancing Efficiency and Integrity for Better Health Care
    Keywords: Governance ; Social Issues/Migration/Health ; Mexico
    Abstract: A partir de los Principios de la OCDE para fortalecer la integridad en la contratación pública (2008) y las buenas prácticas de organizaciones similares en otros países de la OCDE, el estudio aporta una evaluación integral de las estrategias, los sistemas y los processos de adquisición del IMSS, y se propone una hoja de ruta para la reforma de su función de adquisiciones.
    DOI: 10.1787/9789264200364-es
    URL: Volltext
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  • 3
    Online Resource
    Online Resource
    Increasing Taxpayers' Use of Self-service Channels (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223288
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Erscheint auch als Increasing taxpayers' use of self-service channels
    Keywords: Besteuerungsverfahren ; OECD-Staaten ; Taxation
    Abstract: Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.
    DOI: 10.1787/9789264223288-en
    URL: Volltext
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  • 4
    Online Resource
    Online Resource
    The Governance of Regulators (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209015
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Best Practice Principles for Regulatory Policy
    Parallel Title: Parallelausg. La gouvernance des régulateurs
    Parallel Title: Erscheint auch als The governance of regulators
    DDC: 351
    Keywords: Regulierung ; Aufsichtsbehörde ; Governance-Ansatz ; OECD-Staaten ; Governance
    Abstract: This publication provides guidance on the institutional arrangements for regulators.
    DOI: 10.1787/9789264209015-en
    URL: Volltext
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  • 5
    Online Resource
    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
    URL: Volltext
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  • 6
    Online Resource
    Online Resource
    Ensemble pour améliorer les services publics : Partenariat avec les citoyens et la société civile (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264168237
    Language: French
    Pages: Online-Ressource (136 p.)
    Series Statement: Examens de l'OCDE sur la gouvernance publique
    Parallel Title: Parallelausg. Together for Better Public Services; Partnering with Citizens and Civil Society
    Keywords: Governance
    Abstract: Le présent rapport porte sur des approches novatrices de la prestation des services publics fondées sur des partenariats que les pouvoirs publics forment avec les citoyens, les usagers et les organisations de la société civile. Ces approches – dénommées co-production – peuvent apporter des réponses créatives qui permettent aux pouvoirs publics de fournir des services publics de meilleure qualité en période de restrictions budgétaires. Le rapport s’appuie sur les résultats d’une étude préliminaire des pratiques nationales dans 22 pays membres de l’OCDE, au Brésil, en Égypte, en Russie et en Ukraine. "La co-production suscite un intérêt croissant parmi les spécialistes et les praticiens. Ce rapport, qui propose une étude approfondie des pratiques existantes dans les pays de l'OCDE,est une contribution précieuse à notre compréhension de l'état d'avancement au niveau international." -Professeur John Alford, École d’Administration de l’Australie et de la Nouvelle Zélandeauteur, auteur, Engaging Public Sector Clients : From Service-Delivery to Co-Production
    DOI: 10.1787/9789264168237-fr
    URL: Volltext
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  • 7
    Online Resource
    Online Resource
    Innovation and Modernising the Rural Economy (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205390
    Language: English
    Pages: Online-Ressource (148 p.)
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als Innovation and modernising the rural economy
    RVK:
    QY 000
    Keywords: Ländliche Wirtschaft ; Entwicklungsplanung ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development
    Abstract: This publication is a result of the discussions from the OECD 8th Rural Development Policy Conference: "Innovation and modernising the rural economy" which took place in Krasnoyarsk, Russia on 3-5 October 2012. It provides an overview of the two themes of modernisation and innovation, focusing on identifying the attributes of the modern rural economy and showing how it differs from the traditional rural economy and from metropolitan economies. It also shows how rural innovation is a key driver of rural economic growth using patents as a measure. The second part of the book consists of four chapters that offer evidence of rural regions’ potential to contribute to national economic growth. In addition, each provides useful context for Part I by outlining four different perspectives on the process of modernisation and innovation, and specifically, how they can take place in the rural territories of OECD countries. In each paper, the authors explore the opportunities and impediments to these twin processes and how government policy can help or hinder them.
    DOI: 10.1787/9789264205390-en
    URL: Volltext
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  • 8
    Online Resource
    Online Resource
    Greening Household Behaviour : Overview from the 2011 Survey - Revised edition (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214651
    Language: English
    Pages: Online-Ressource (304 p.)
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Parallelausg. Vers des comportements plus environnementaux ; Vue d'ensemble de l'enquête 2011
    Parallel Title: Erscheint auch als Greening household behaviour
    Keywords: OECD ; Konsumentenverhalten ; Umweltbewusstsein ; Lebensstil ; OECD-Staaten ; Environment ; OECD ; Verbraucherverhalten ; Lebensstil ; Umweltbewusstsein
    Abstract: Developing growth strategies that promote greener lifestyles requires a good understanding of the factors that affect people’s behaviour towards the environment. Based on periodic surveys of more than 10 000 households, this publication presents responses from the most recent round of the OECD survey implemented in 2011, in 5 areas (energy, food, transport, waste and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. The survey provides a common framework to collect unique empirical evidence for better policy design. Analysis comparing the data across countries, policy conditions and household characteristics reveals which measures most effectively change behaviour. Each round of the survey also allows to track changes over time and to explore new emerging issues. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that “soft” measures such as labelling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments. This edition completely replaces the previously posted 2013 edition.
    DOI: 10.1787/9789264214651-en
    URL: Volltext
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  • 9
    Online Resource
    Online Resource
    Water Governance in Jordan : Overcoming the Challenges to Private Sector Participation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213753
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. La gouvernance des services de l'eau en Jordanie ; Surmonter les défis de la participation du secteur privé
    Parallel Title: Erscheint auch als Water governance in Jordan
    DDC: 363.61095695
    Keywords: Wasserpolitik ; Wasserwirtschaft ; Governance-Ansatz ; Wasserversorgung ; Privatwirtschaft ; Jordanien ; Environment ; Governance ; Jordan ; Jordanien ; Wasserwirtschaft
    Abstract: This report assesses the main governance and financing challenges to private sector participation (PSP) in the water supply and sanitation sector of Jordan, and provides ways forward to address them, based on international experience and OECD compendium of principles and good practices. Using the diagnostic analysis of the governance challenges to PSP in the Jordan water sector (Chapter 1), the report identifies ways forward to overcome bottlenecks focusing on three key pillars (Chapter 2): i) managing public-private partnership in a fiscally constrained environment through appropriate budget processes; ii) reducing the regulatory risks through supporting the development of a high-quality framework; and iii)managing and enhancing stakeholder engagement to improve accountability and buy-in. The report also includes an action plan with concrete measures to implement the recommendations proposed in the report. The report has been developed as part of a water policy dialogue conducted by the OECD jointly with the Global Water Partnership-Mediterranean (GWP-Med) in the context of the project labelled by the Union for the Mediterranean (UfM) “Governance and Financing for the Mediterranean Water Sector”, with the support of the FEMIP Trust Fund of the European Investment Bank.
    DOI: 10.1787/9789264213753-en
    URL: Volltext
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  • 10
    Online Resource
    Online Resource
    Slovak Republic: Developing a Sustainable Strategic Framework for Public Administration Reform (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264212640
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Slovak Republic
    DDC: 351.6
    Keywords: Regierung ; Governance-Ansatz ; Slowakei ; Governance ; Slovak Republic
    Abstract: This report identifies the key elements needed for the development of a sustainable strategic framework for public administration reform, situating them in the Slovak Republic's administrative, cultural, legal and political context. The report is particularly timely, as it provides insight into the activities conducted by the Slovak Ministry of Interior and other Slovak authorities toward meeting the ex-ante conditions for EU structural and investment funds for 2014-2020.
    DOI: 10.1787/9789264212640-en
    URL: Volltext
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  • 11
    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
    URL: Volltext
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  • 12
    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
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  • 13
    Online Resource
    Online Resource
    OECD Competition Assessment Reviews: Greece (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264206090
    Language: English
    Pages: Online-Ressource (388 p.) , ill.
    Series Statement: OECD Competition Assessment Reviews
    Parallel Title: Erscheint auch als OECD OECD competition assessment reviews
    Keywords: Wettbewerb ; Griechenland ; Finance and Investment ; Governance ; Industry and Services ; Greece
    Abstract: The work undertaken by the Greek authorities in recent years to reinforce competition law and the Hellenic Competition Commission, to simplify business administration and to liberalise professional services have demonstrated the political willingness to address the problem of existing regulatory barriers to competition that have contributed to holding back the economic recovery. The OECD Competition Assessment Project, through the scrutiny of legislation in four sectors of the Greek economy, food processing, retail trade, building materials and tourism, has identified 336 areas where particular reform can be undertaken, from a total of 539 provisions that were selected using the OECD Competition Assessment Toolkit. If our recommendations are implemented, benefits to consumers in Greece and to the Greek economy should arise in all four sectors. Throughout this report, we seek to identify the sources of those benefits and where possible provide quantitative estimates. Estimates are made on the basis of experiences of deregulation in other countries in some instances, or by relating conservative estimates of efficiency gains to the overall size of the business activity affected.
    DOI: 10.1787/9789264206090-en
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  • 14
    Online Resource
    Online Resource
    The Distributional Effects of Consumption Taxes in OECD Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224520
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Tax Policy Studies no.22
    Parallel Title: Erscheint auch als The distributional effects of consumption taxes in OECD countries
    Keywords: Verteilungswirkung ; Verbrauchsteuer ; Steuerinzidenz ; OECD-Staaten ; Employment ; Taxation ; Bericht ; OECD ; Steuerpolitik ; Umsatzsteuer ; Inzidenz
    Abstract: The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
    DOI: 10.1787/9789264224520-en
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  • 15
    Online Resource
    Online Resource
    International Regulatory Co-operation and International Organisations : The Cases of the OECD and the IMO (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225756
    Language: English
    Pages: Online-Ressource (136 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation and international organisations
    Keywords: OECD ; International Maritime Organization ; Kooperation ; Regulierung ; Internationale Organisation ; Governance
    Abstract: The world is witnessing the progressive emergence of an open, dynamic, globalised economy, and the intensification of global challenges such as systemic risks, environmental protection, human health or safety. Against this background, governments are increasingly seeking to ensure greater co-ordination on regulatory objectives, processes and enforcement and to eliminate unnecessary regulatory divergences and redundancies. International regulatory co-operation (IRC) represents a critical opportunity to foster sustainable and inclusive growth through lower barriers to international flows and better rules of the game for all. It is real but remains largely untapped. This publication presents findings and two case studies from an April 2014 meeting on the role of international organisations in IRC, as well as a contribution from K. W. Abbott, on International organisations and international regulatory co-operation: Exploring the links.
    DOI: 10.1787/9789264225756-en
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  • 16
    Online Resource
    Online Resource
    Rapport de l'OCDE sur la corruption transnationale : Une analyse de l'infraction de corruption d'agents publics étrangers (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226623
    Language: French
    Pages: Online-Ressource (51 p.)
    Parallel Title: Parallelausg. OECD Foreign Bribery Report; An Analysis of the Crime of Bribery of Foreign Public Officials
    Parallel Title: Parallelausg. Informe de la OCDE sobre Cohecho Internacional ; Análisis del delito de cohecho de servidores públicos extranjeros
    Keywords: Finance and Investment ; Governance
    Abstract: Ce rapport essaie de quantifier, et de décrire la corruption transnationale sur la base des informations révélées dans les 427 affaires de corruption transnationale terminées depuis l’entrée en vigueur de la Convention de l’OCDE sur la lutte contre la corruption en 1999.
    DOI: 10.1787/9789264226623-fr
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  • 17
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    Online Resource
    Government at a Glance : Latin America and the Caribbean 2014: Towards Innovative Public Financial Management (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209480
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Parallelausg. Panorama de las Administraciones Públicas ; América Latina y el Caribe 2014; Innovación en la gestión financiera pública
    Keywords: Governance
    Abstract: Latin American and Caribbean Government at a Glance offers a dashboard of more than 30 indicators to help decision makers and citizens analyze and benchmark government performance both within the LAC region and compared to the OECD countries. The publication focuses in four broad areas: budgeting practices; public sector pay and employment; public procurement and public finances. Furthermore, the policy chapter deepens in the budgetary and fiscal innovations which have taken place for the LAC region in the past years. Despite the fact that the LAC region has not been so badly affected by the recent Global and Financial crisis, the Latin American an Carribbean Government at a Glance argues that governments need to be more inclusive, transparent, receptive and efficient. For that, they need to improve among other budgetary, employment and procurement practices, as well as increase the transparency levels.
    DOI: 10.1787/9789264209480-en
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  • 18
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    Eurostat-OECD Methodological Guide for Developing Producer Price Indices for Services : Second Edition (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220676
    Language: English
    Pages: Online-Ressource (450 p.)
    Edition: Second edition
    Parallel Title: Erscheint auch als Europäische Kommission. Statistisches Amt Eurostat-OECD methodological guide for developing producer price indices for services
    Keywords: Erzeugerpreisindex ; Dienstleistungssektor ; OECD-Staaten ; Economics ; OECD ; Erzeugerpreis ; Preisindex ; Dienstleistungssektor
    Abstract: The International Producer Price Index Manual, Theory and Practice (PPI Manual) published by the IMF in 2004 consituted a landmark for international standards on price measurement and contains detailed, comprehensive information for the compilation of producer price indices as well as an extensive coverage of the conceptual and theoretical issues. This second edition of the Methodological Guide for Developing Producer Price Indices for Services (SPPI Guide) is a complement to the PPI Manual in two ways: it focuses on service-specific aspects in the PPI compilation by developing further the conceptual framework and it adds detailed descriptions of PPI measurement for a wide range of individual service industries. This second edition of the SPPI Guide has been jointly produced by the OECD, Eurostat, the members of a task Force with deleguates from 14 OECD/EU members countries (Australia, Austria, Canada, France, Germany, Hungary, Israel, Japan, Korea, Mexico, Netherlands, Poland, the United Kingdom and the United States)and in synergy with the Voorburg Group. Several countries contributed to the Guide by providing descriptions of service PPIs for individual industries, other countries were represented by national experts in at least one meeting of the Task Force.
    DOI: 10.1787/9789264220676-en
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  • 19
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    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
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  • 20
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    Making Mental Health Count : The Social and Economic Costs of Neglecting Mental Health Care (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208445
    Language: English
    Pages: Online-Ressource (244 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Hewlett, Emily Making mental health count
    Keywords: Psychische Krankheit ; Medizinische Behandlung ; Soziale Kosten ; OECD-Staaten ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Psychische Störung ; Untersuchung ; Soziale Kosten
    Abstract: Despite the enormous burden that mental ill-health imposes on individuals, their families, society, health systems and the economy, mental health care remains a neglected area of health policy in too many countries. Mental disorders represent a considerable disease burden, and have a significant impact on the lives of the OECD population, and account for considerable direct and indirect costs. This report argues that even in those OECD countries with a long history of deinstitutionalisation, there is still a long way to go to make community-based mental health care that achieves good outcomes for people with severe mental illness a reality. The disproportionate focus on severe mental illness has meant that mild-to-moderate mental illnesses, which makes up the largest burden of disease, have remained overwhelmingly neglected. This book addresses the high cost of mental illness, weaknesses and innovative developments in the organisation of care, changes and future directions for the mental health workforce, the need to develop better indicators for mental health care and quality, and tools for better governance of the mental health system. The high burden of mental ill health and the accompanying costs in terms of reduced quality of life, loss of productivity, and premature mortality, mean that making mental health count for all OECD countries is a priority.
    DOI: 10.1787/9789264208445-en
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  • 21
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    Measuring the Digital Economy : A New Perspective (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221796
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Measuring the Digital Economy; A New Perspective (Chinese version)
    Parallel Title: Erscheint auch als Measuring the digital economy
    DDC: 381/.142
    RVK:
    QR 760
    Keywords: Internetnutzung ; IKT-Sektor ; Messung ; OECD-Staaten ; Governance ; Science and Technology ; Bericht ; Statistik ; OECD ; Electronic Commerce ; Neue Medien ; Evaluation
    Abstract: The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.
    DOI: 10.1787/9789264221796-en
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  • 22
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    OECD Territorial Reviews: Ukraine 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204836
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    Keywords: Regionalentwicklung ; Regionalplanung ; Regionales Wachstum ; Ukraine ; Governance ; Urban, Rural and Regional Development ; Ukraine ; Wirtschaftsentwicklung ; Regionalplanung
    Abstract: This review addresses the territorial dimension of a range of policy challenges in the Ukraine, including Urkraine's productivity challenge, large inter-regional disparities, and need for decentralisation.
    DOI: 10.1787/9789264204836-en
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  • 23
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    Risk Management and Corporate Governance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220102 , 9789264208636
    Language: English
    Pages: Online-Ressource (92 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Risk management and corporate governance
    Keywords: Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Finance and Investment ; Governance ; Industry and Services
    Abstract: This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.
    DOI: 10.1787/9789264208636-en
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  • 24
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    Chile's Supreme Audit Institution : Enhancing Strategic Agility and Public Trust (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207561
    Language: English
    Pages: Online-Ressource (352 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Chile's supreme audit institution
    Keywords: Chile ; Governance ; Chile
    Abstract: This review focuses on advancing the performance-management vision of the Comptroller General of the Republic of Chile (Contraloría General de la Republica, CGR) with a view to enhance the relevance and positive impact of its work on accountability and decision making within the public administration. The review explores how the CGR’s audit assignments could be adjusted to enhance the institution’s impact on good public governance, and how it could further leverage knowledge gathered through existing and new audit assignments to deliver additional value to its diverse range of stakeholders.
    DOI: 10.1787/9789264207561-en
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  • 25
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    OECD Framework for Regulatory Policy Evaluation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214453
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Parallel Title: Erscheint auch als Arndt-Bascle, Christiane OECD framework for regulatory policy evaluation
    Keywords: Regulierung ; Bewertung ; OECD-Staaten ; Governance
    Abstract: This publication provides countries with a Framework for Regulatory Policy Evaluation, an overview of evaluation practices in OECD countries and concrete examples. It also reports key findings of three expert papers on the evaluation of regulatory policy that informed the development of the Framework.
    DOI: 10.1787/9789264214453-en
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  • 26
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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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  • 27
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    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
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  • 28
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    Panorama de las Administraciones Públicas : América Latina y el Caribe 2014: Innovación en la gestión financiera pública (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264211636
    Language: Spanish
    Pages: Online-Ressource (152 p.)
    Parallel Title: Parallelausg. Government at a Glance; Latin America and the Caribbean 2014; Towards Innovative Public Financial Management
    Keywords: Governance
    Abstract: Panorama de las Administraciones Públicas en América Latina y el Caribe ofrece un conjunto de más de 30 índicadores para ayudar a quienes toman las decisiones de politica, a analizar y referenciar el desempeno de los gobiernos, tanto al interior de la región latinoamericana como comparado con los países miembros de la OCDE. Esta publicación se enfoca en 4 áreas principales: practicas y procedimientos presupuestarios, Empleo en la Administración General y Compensación en las ocupaciones de determinados sectores públicos, Adjudicación de contratos públicos y finanzas Públicas y economía. A pesar de que la región lationamericana no ha sido tan gravemente afectada por la reciente crisis financiera y economica global. Panorama de las Administraciones Públicas en América Latina y el Caribe argumenta que los gobiernos deben propender por políticas más incluyentes, transparentes receptivas y eficientes. Para ello, necesitan mejorar, entre otras, las prácticas presupuestarias de empleo público e incrementar los niveles de transparencia.
    DOI: 10.1787/9789264211636-es
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  • 29
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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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  • 30
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    Water Governance in the Netherlands : Fit for the Future? (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264102637
    Language: English
    Pages: Online-Ressource (296 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Water governance in the Netherlands
    DDC: 333.91009492
    Keywords: Wasserpolitik ; Wasserwirtschaft ; Governance-Ansatz ; Niederlande ; Environment ; Governance ; Netherlands
    Abstract: This report assesses the extent to which Dutch water governance is fit for future challenges and sketches an agenda for the reform of water policies in the Netherlands. It builds on a one-year policy dialogue with over 100 Dutch stakeholders, supported by robust analytical work and drawing on international best practice.
    DOI: 10.1787/9789264102637-en
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  • 31
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    OECD Foreign Bribery Report : An Analysis of the Crime of Bribery of Foreign Public Officials (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226616
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Rapport de l'OCDE sur la corruption transnationale ; Une analyse de l'infraction de corruption d'agents publics étrangers
    Parallel Title: Parallelausg. Informe de la OCDE sobre Cohecho Internacional ; Análisis del delito de cohecho de servidores públicos extranjeros
    Parallel Title: Erscheint auch als OECD OECD Foreign Bribery Report
    Keywords: Korruption ; OECD-Staaten ; Finance and Investment ; Governance
    Abstract: This report endeavours to measure, and to describe, transnational corruption based on data from the 427 foreign bribery cases that have been concluded since the entry into force of the OECD Anti-Bribery Convention in 1999.
    DOI: 10.1787/9789264226616-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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    La gouvernance des services de l'eau en Tunisie : Surmonter les défis de la participation du secteur privé (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213807
    Language: French
    Pages: Online-Ressource (128 p.)
    Series Statement: tudes de l'OCDE sur l'eau
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallelausg. Water Governance in Tunisia; Overcoming the Challenges to Private Sector Participation
    Keywords: Environment ; Governance ; Tunisia
    Abstract: Ce rapport analyse les principaux défis de gouvernance à la participation du secteur privé (PSP) au secteur des services de l’eau et de l’assainissement en Tunisie et suggère des recommandations de politiques publiques pour les surmonter, basées sur le corpus analytique et de bonnes pratiques de l’OCDE. Sur la base du diagnostic sur les défis de gouvernance (Chapitre 1), ce rapport identifie trois axes de réflexion et de recommandations principales (Chapitre 2) pour les autorités tunisiennes : i) comprendre la variété des modalités de PSP, leurs objectifs et conditions de succès ; ii) assurer la viabilité financière et la soutenabilité budgétaire de la PSP dans le secteur de l’eau en Tunisie ; et iii) améliorer les mécanismes de transparence et renforcer l’engagement des parties prenantes. Ce rapport comprend également un plan d’actions (Chapitre 3) assorti de mesures concrètes pour mettre en œuvre les recommandations proposées. Ce rapport s’inscrit dans le cadre du dialogue sur les politiques conduit conjointement par l’OCDE et le Global Water Partnership-Mediterranean (GWP-Med) en Tunisie dans le cadre du projet labellisé par l’Union pour la Méditerranée (UpM) « Gouvernance et Financement du Secteur de l’Eau en Méditerranée », avec le soutien financier du fonds fiduciaire FEMIP de la Banque Européenne d’Investissement.
    DOI: 10.1787/9789264213807-fr
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    Kazakhstan: Review of the Central Administration (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224605
    Language: English
    Pages: Online-Ressource (330 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Kazakhstan
    Keywords: Regierung ; Governance-Ansatz ; Verwaltungsreform ; Kasachstan ; Governance ; Kazakhstan ; Kasachstan ; Verwaltungsreform
    Abstract: This review examines the functioning, structure and organisation of the central government and line ministries in Kazakhstan, as well as their capacities to implement national objectives and priorities, outlined in the Kazakhstan’s Vision 2050. It also focuses on tools, strategic management and accountability frameworks in the Government of Kazakhstan, in line with the strategic management principles outlined in the General Approaches to Modernization of Public Administration of Kazakhstan by 2020.
    DOI: 10.1787/9789264224605-en
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  • 35
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    Etude de l'OCDE sur la gestion des risques d'inondation : la Seine en Île-de-France 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207929
    Language: French
    Pages: Online-Ressource (140 p.)
    Parallel Title: Parallelausg. Seine Basin, Île-de-France, 2014; Resilience to Major Floods
    Keywords: Environment ; Governance ; France
    Abstract: Cette étude s'intéresse à la prévention du risque d'inondation de la Seine en Ile-de-France. Elle étudie l'impact qu'une inondation majeure telle que celle produite en 1910 pourrait avoir sur le bien-être des citoyens, le fonctionnement de la métropole et l'économie. Elle propose des pistes d'amélioration relative à la gouvernance et la prévention de ce risque majeur.
    DOI: 10.1787/9789264207929-fr
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  • 36
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    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
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  • 37
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    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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  • 38
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    Regulatory Policy in Kazakhstan : Towards Improved Implementation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214255
    Language: English
    Pages: Online-Ressource (99 p.) , ill.
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Erscheint auch als Regulatory policy in Kazakhstan
    DDC: 338.542
    Keywords: Regulierung ; Kasachstan ; Governance ; Kazakhstan
    Abstract: This review assesses regulatory management in Kazakhstan. It provides concrete recommendations on strategies, institutions and tools to improve the quality of the regulatory environment in Kazakhstan.
    DOI: 10.1787/9789264214255-en
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  • 39
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    Green Growth Indicators for Agriculture : A Preliminary Assessment (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223202
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Indicateurs de croissance verte pour l'agriculture ; Évaluation préliminaire
    Parallel Title: Erscheint auch als Green growth indicators for agriculture
    Keywords: Nachhaltige Entwicklung ; Landwirtschaft ; Landwirtschaftliche Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Landwirtschaft ; Nachhaltigkeit
    Abstract: An integral component of any green growth strategy is a highly-reliable set of measurement tools and indicators that would enable policy makers to evaluate how effective policies are, and to gauge the progress being achieved in shifting economic activity onto a greener path. These tools and indicators, which will need to be based on internationally comparable data, must also be embedded in a conceptual framework and selected according to a clearly-specified set of criteria. This report is a first step towards developing a framework to monitor progress on green growth in the agricultural sector in OECD countries. The goal is to identify relevant, succinct and measurable statistics to implement the OECD Green Growth Strategy Measurement Framework which provides a common basis for further developing green growth indicators in the agricultural sector in OECD countries.
    DOI: 10.1787/9789264223202-en
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  • 40
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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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  • 41
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    Green Growth Indicators 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202030
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth indicators 2014
    Keywords: Nachhaltige Entwicklung ; Wirtschaftswachstum ; OECD-Staaten ; Environment ; Bericht ; OECD ; Nachhaltigkeit
    Abstract: The OECD Green Growth Strategy supports countries in fostering economic growth and development while ensuring that natural assets continue to provide the resources and environmental services on which well-being relies. Policies that promote green growth need to be founded on a good understanding of the determinants of green growth and need to be supported with appropriate indicators to monitor progress and gauge results. This book updates the 2011 Towards Green Growth: Monitoring progress. It presents the OECD framework for monitoring progress towards green growth and a selection of updated indicators that illustrate the progress that OECD countries have made since the 1990s.
    DOI: 10.1787/9789264202030-en
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  • 42
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    Spain: From Administrative Reform to Continuous Improvement (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210592
    Language: English
    Pages: Online-Ressource (320 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. España; de la Reforma de la Administración a la Mejora Continua
    Parallel Title: Erscheint auch als Spain
    DDC: 658.408
    Keywords: Regierung ; Governance-Ansatz ; Verwaltungsreform ; Spanien ; Governance ; Spain
    Abstract: This comprehensive review of public governance in Spain finds that it shares with other OECD countries the need for a whole-of-government approach to reform. This is especially needed given Spain’s high degree of decentralisation and institutional fragmentation throughout the public sector. The experience of OECD countries with administrative reform is that it is successful when it is not perceived as a one-off exercise, but rather as a process of continuous improvement to constantly identify waste, shortcomings, and opportunities to do things better. This is particularly relevant for the public administration to become a positive influence for growth and overcome the effects of the financial crisis Spain has been through.
    DOI: 10.1787/9789264210592-en
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  • 43
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    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
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  • 44
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    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
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  • 45
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    Principes de bonnes pratiques de l'OCDE pour la politique de la réglementation : Contrôle et mise en œuvre de la réglementation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208926
    Language: French
    Pages: Online-Ressource (72 p.)
    Series Statement: Principes de bonne pratique de l’OCDE en matière de politique réglementaire
    Parallel Title: Parallelausg. Regulatory Enforcement and Inspections
    Keywords: Governance
    Abstract: Ce livre offre des informations sur les politiques, les pratiques, et les institutions qui sont nécessaires pour améliorer la politique de la réglementation et pour promouvoir une meilleure gouvernance réglementaire.
    DOI: 10.1787/9789264208926-fr
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  • 46
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    Matching Economic Migration with Labour Market Needs (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216501
    Language: English
    Pages: Online-Ressource (384 p.)
    Parallel Title: Parallelausg. Gérer les migrations économiques pour mieux répondre aux besoins du marché du travail
    Parallel Title: Erscheint auch als Matching economic migration with labour market needs
    Keywords: Regionale Arbeitsmobilität ; Arbeitsmigranten ; Arbeitsnachfrage ; Matching ; OECD-Staaten ; EU-Staaten ; Employment ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Europäische Union ; Ausländischer Arbeitnehmer
    Abstract: This publication gathers the papers presented at the “OECD-EU dialogue on mobility and international migration: matching economic migration with labour market needs” (Brussels, 24-25 February 2014), a conference jointly organised by the European Commission and the OECD. It provides new evidence on the role that international migration has played in Europe and in selected other OECD countries over the past decade in terms of labour force; educational attainment; and occupational changes. It analyses the availability and use of migrants’ skills based on an in-depth literature review as well as new data analyses for Europe and the United States, Canada and the OECD as a whole, taking advantage of the International Survey of Adult Skills – PIAAC. Finally, several chapters discuss the potential role of international migration in meeting current and future labour market needs in Europe, in the United States and in the European Union. This work shows that although migration can make an important contribution to labour force growth, its role in counterbalancing the effects of population ageing will depend on the capacity of countries to match labour needs to migrants’ characteristics.
    DOI: 10.1787/9789264216501-en
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  • 47
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    Regierung und Verwaltung auf einen Blick 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209541
    Language: German
    Pages: Online-Ressource (194 p.) , ill.
    Parallel Title: Parallelausg. Government at a Glance 2013
    Parallel Title: Parallelausg. Panorama des administrations publiques 2013
    Parallel Title: Parallelausg. Panorama de las Administraciones Públicas 2013
    Parallel Title: Parallelausg. Government at a Glance 2013; (Korean version)
    DDC: 351
    Keywords: Governance
    Abstract: Regierung und Verwaltung auf einen Blick 2013 enthält eine Reihe wichtiger Indikatoren für die Analyse und den internationalen Vergleich der Leistung des öffentlichen Sektors. Neben Indikatoren zu Staatseinnahmen, Staatsausgaben und Beschäftigung werden dabei auch wichtige Daten zu Ergebnissen und Wirkungen in den Bereichen Bildung und Gesundheitsversorgung vorgestellt. Regierung und Verwaltung auf einen Blick enthält außerdem Indikatoren zu entscheidenden Fragen der Staats- und Regierungsführung und der öffentlichen Verwaltung, z.B. zu transparenter Governance, Regulierungsrahmen, neuen Methoden der öffentlichen Dienstleistungserbringung sowie Personal- und Vergütungspolitik im öffentlichen Dienst. Die Messung der Leistungsfähigkeit des Staats gilt zwar schon seit langem als wichtige Voraussetzung für die Steigerung der Effektivität und Effizienz der öffentlichen Verwaltung, angesichts der Folgen der Wirtschaftskrise und der in vielen Ländern vorgenommenen Straffung der Fiskalpolitik sind die staatlichen Instanzen heute jedoch mehr denn je auf verlässliche Indikatoren angewiesen, um schwere Entscheidungen in voller Kenntnis der Sachlage treffen zu können und das Vertrauen in die staatlichen Institutionen wiederherzustellen.
    DOI: 10.1787/9789264209541-de
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  • 48
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    Financial Education for Youth : The Role of Schools (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174825
    Language: English
    Pages: Online-Ressource (182 p.)
    Parallel Title: Erscheint auch als Financial education for youth
    DDC: 332
    RVK:
    MS 7150
    Keywords: Finanzwissen ; Schule ; Schüler ; Unterricht ; Jugendliche ; OECD-Staaten ; Education ; Finance and Investment ; Schüler ; Finanzwirtschaft ; Bildung ; OECD
    Abstract: The importance of financial literacy and specifically the need to promote financial education has been recognised as an important contributor to improved financial inclusion and individuals’ financial well-being as well as a support to financial stability. The relevance of financial education policies is acknowledged at the highest global policy level: in 2012, G20 Leaders endorsed the OECD/INFE High-level Principles on National Strategies for Financial Education that specifically identify youth as one of the priority targets of government policies in this domain. That same year, Asia-Pacific Economic Cooperation (APEC) Ministers of Finance identified financial literacy as a critical life skill. The publication addresses the challenges linked to the introduction of financial education in schools, and provides practical guidance and case studies to assist policy makers, and a comparative analysis of existing learning frameworks for financial education in the formal school system.
    DOI: 10.1787/9789264174825-en
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  • 49
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    Seine Basin, Île-de-France, 2014: Resilience to Major Floods (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208728
    Language: English
    Pages: Online-Ressource (200 p.)
    Series Statement: OECD Reviews of Risk Management Policies
    Parallel Title: Parallelausg. Étude de l'OCDE sur la gestion des risques d'inondation ; la Seine en Île-de-France 2014
    Parallel Title: Erscheint auch als Seine Basin, Île-de-France, 2014
    Keywords: Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Environment ; Governance ; France ; Île-de-France ; Seine ; Überschwemmung ; Katastrophenschutz
    Abstract: This study examines flood risk prevention of the Seine in the Ile-de-France region. It highlights the impacts a major flood, like the one in 1910, could have on the well-being of citizens, city management and the economy.
    DOI: 10.1787/9789264208728-en
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  • 50
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    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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  • 51
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    Guidance on Transfer Pricing Documentation and Country-by-Country Reporting (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219236
    Language: English
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
    Parallel Title: Parallelausg. Leitlinien zur Verrechnungspreisdokumentation und länderbezogenen Berichterstattung
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
    Parallel Title: Erscheint auch als Guidance on transfer pricing documentation and country-by-country reporting
    Keywords: Verrechnungspreis ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.
    DOI: 10.1787/9789264219236-en
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  • 52
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    OECD Rural Policy Reviews: Chile 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222892
    Language: English
    Pages: Online-Ressource (212 p.)
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD rural policy reviews
    RVK:
    RW 50663
    Keywords: Entwicklungsplanung ; Ländliche Entwicklung ; Chile ; Governance ; Urban, Rural and Regional Development ; Chile
    Abstract: This report looks at rural policy in Chile, examining the main trends in rural regions, policies and governance arrangements. It highlights the need to establish a national rural policy framework in Chile, in order to better coordinate the wide range of national policies and programmes currently targeting rural areas. It also investigates the evolving role of "rural" in development, highlighting the need to design rural policies in a strategic way so that complementarities with urban policy can be realised as the country develops.
    DOI: 10.1787/9789264222892-en
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  • 53
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    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
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    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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  • 55
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    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
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    La gouvernance des services de l'eau en Jordanie : Surmonter les défis de la participation du secteur privé (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224537
    Language: French
    Pages: Online-Ressource (124 p.)
    Series Statement: Etudes de l'OCDE sur l'eau
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallelausg. Water Governance in Jordan; Overcoming the Challenges to Private Sector Participation
    Keywords: Environment ; Governance ; Jordan
    Abstract: Ce rapport s’appuie sur les travaux de l’OCDE dans les domaines de la gouvernance de l’eau, de la politique de la réglementation et de la participation du secteur privé pour identifier les défis de gouvernance à la mobilisation des partenariats public-privé (PPP) dans la gestion des services de l’eau et de l’assainissement en Tunisie, et suggérer des recommandations de politiques publiques pour les surmonter. Il s’inscrit dans le cadre du dialogue sur les politiques conduit conjointement par l’OCDE et le Global Water Partnership-Mediterranean (GWP-Med) dans le cadre du projet labellisé par l’Union pour la Méditerranée (UpM) « Gouvernance et Financement du Secteur de l’Eau en Méditerranée », avec le soutien financier du fonds fiduciaire FEMIP de la Banque Européenne d’Investissement.
    DOI: 10.1787/9789264224537-fr
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    Lobbyists, Governments and Public Trust, Volume 3 : Implementing the OECD Principles for Transparency and Integrity in Lobbying (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214224
    Language: English
    Pages: Online-Ressource (224 p.) , ill.
    Parallel Title: Erscheint auch als OECD Lobbyists, governments and public trust ; Vol. 3: Implementing the OECD Principles for Transparency and Integrity in Lobbying
    Keywords: Governance ; OECD ; Lobbyismus
    Abstract: This report takes stock of progress made in implementing the 2010 Recommendation on Principles for Transparency and Integrity in Lobbying – the only international instrument addressing major risks in the public decision-making process related to lobbying. The review process found that although there is an emerging consensus on the need for transparency to shed light on lobbying, new regulations are often scandal-driven instead of forward looking. In countries that have regulations in place, the degree of transparency in lobbying varies considerably across OECD members. Moving forward, it will be essential for countries to focus efforts on the implementation of the Recommendation, in order to strengthen confidence in the public decision-making process and restore trust in government. It will also be crucial to strengthen the implementation of the wider integrity framework, as it is the prime tool for safeguarding transparency and integrity in the decision-making process in general and lobbying practices in particular.
    DOI: 10.1787/9789264214224-en
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    Climate Change, Water and Agriculture : Towards Resilient Systems (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209138
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. Changement climatique, eau et agriculture ; Vers des systèmes résilients
    Parallel Title: Erscheint auch als Climate change, water and agriculture
    DDC: 363.7387
    Keywords: Klimawandel ; Wasserversorgung ; Agrarproduktion ; OECD-Staaten ; Welt ; Agriculture and Food
    Abstract: This report reviews the main linkages between climate change, water and agriculture as a means to identifying and discussing adaptation strategies for better use and conservation of water resources. It aims to provide guidance to decision makers on choosing an appropriate mix of policies and market approaches to address the interaction between agriculture and water systems under climate change.
    DOI: 10.1787/9789264209138-en
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    OECD Territorial Reviews: Netherlands 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209527
    Language: English
    Pages: Online-Ressource (316 p.) , ill.
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    RVK:
    QG 430
    Keywords: Regionalentwicklung ; Regionales Wachstum ; Regionalpolitik ; Niederlande ; Governance ; Urban, Rural and Regional Development ; Netherlands
    Abstract: The Dutch economy has been traditionally very competitive among OECD countries. The global financial crisis however has brought new challenges, especially during the second shock, from 2011 onwards. The government’s recovery plan, which includes various measures such as fiscal consolidation, stimulating innovation and sub-national government reform has an important territorial dimension. This review focuses on how sub-national institutions and development can help the Netherlands meet its challenges. In the short-term, factors such as the contribution of all regions, better use of resources, and more efficient provision of goods and services can help the recovery. In the long term, improving national competitiveness will largely depend on a strong performance of the polycentric city structure, which characterises the Netherlands. The key policy areas explored in this review include: the recently created top-sector innovation policy; decentralisation; and territorial reforms such as municipal and provincial re-scaling through mergers or co-operation.
    DOI: 10.1787/9789264209527-en
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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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    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
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    Tourism and the Creative Economy (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207875
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Studies on Tourism
    Parallel Title: Parallelausg. Le tourisme et l'économie créative
    Parallel Title: Erscheint auch als Tourism and the creative economy
    Keywords: Tourismus ; Kreativsektor ; Wissensgesellschaft ; OECD-Staaten ; Urban, Rural and Regional Development ; Industry and Services ; Austria ; China, People’s Republic ; Italy ; Japan ; Korea, Republic of ; New Zealand ; United States ; OECD ; Tourismus ; Kulturwirtschaft ; Internationaler Vergleich
    Abstract: As the significance of the creative economy continues to grow, important synergies with tourism are emerging, offering considerable potential to grow demand and develop new products, experiences and markets.These new links are driving a shift from conventional models of cultural tourism to new models of creative tourism based on intangible culture and contemporary creativity. This report examines the growing relationship between the tourism and creative sectors to guide the development of effective policies in this area. Drawing on recent case studies, it considers how to strengthen these linkages and take advantage of the opportunities to generate added value. Active policies are needed so that countries, regions and cities can realise the potential benefits from linking tourism and creativity. Key policy issues are identified.
    DOI: 10.1787/9789264207875-en
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    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
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    OECD Regional Outlook 2014 : Regions and Cities: Where Policies and People Meet (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201415
    Language: English
    Pages: Online-Ressource (288 p.)
    Parallel Title: Parallelausg. Perspectives régionales de l'OCDE 2014 ; Régions et villes ; Les politiques publiques à la rencontre des citoyens
    Parallel Title: Erscheint auch als OECD OECD regional outlook 2014
    RVK:
    RB 10627
    Keywords: Regionalpolitik ; Regionales Wachstum ; Regionalentwicklung ; Kommunalpolitik ; Stadtwachstum ; Stadtentwicklung ; OECD-Staaten ; Urban, Rural and Regional Development
    Abstract: Regions and cities are on the front lines of many challenges faced by OECD countries today, from education and jobs to health care and quality of life. Getting regions and cities “right”, adapting policies to the specificities of where people live and work, is vital to improving citizens’ well-being. This second edition of the OECD Regional Outlook aims to help countries do just that. Part I describes the main trends and challenges today. Part II has a special focus on cities, looking at public investment, urban framework policies, and rural-urban issues. Part III presents a Policy Forum on the future of cities, with five contributions from distinguished authors and policy makers. Part IV offers profiles of regional development in all 34 OECD countries.
    DOI: 10.1787/9789264201415-en
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    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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    Women in Public Life : Gender, Law and Policy in the Middle East and North Africa (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224636
    Language: English
    Pages: Online-Ressource (276 p.)
    Parallel Title: Erscheint auch als Women in public life
    Keywords: Frauen ; Familienpolitik ; Gleichberechtigung ; Gleichstellungspolitik ; MENA-Staaten ; Governance
    Abstract: Public institutions play a critical role in promoting gender-sensitive policies and gender equality more broadly, in the MENA region and around the world. Advancing gender balance in public institutions and public life more generally, including the judiciary, parliaments, and the political executive constitutes a major step towards gender-responsive policies and non-discrimination and serves as a key milestone in promoting gender equality. This report provides a comparative overview of the policies affecting women’s participation in public life across the MENA region. It examines the existing barriers to women’s access to public decision-making positions, and provides a cross-country assessment of current instruments and institutions to advance women’s empowerment in the MENA region. The report undertakes an analysis of the existing legal barriers for gender equality in public life, including with regard to political and economic rights, freedom of movement, labour law, family law, access to justice and gender-based violence and provides focused policy-recommendations to close legal and institutional gaps. The report has been prepared by the OECD, in partnership with Centre for Arab Women Training and Research (CAWTAR) and with the support of the Arab Administrative Development Organisation (ARADO) and covers the following countries: Algeria, Egypt, Morocco, the Palestinian Authority, Jordan, Lebanon, Tunisia, the United Arab Emirates and Yemen.
    DOI: 10.1787/9789264224636-en
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    Regulatory Policy in Mexico : Towards a Whole-of-Government Perspective to Regulatory Improvement (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264203389
    Language: English
    Pages: Online-Ressource (212 p.)
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Erscheint auch als Regulatory policy in Mexico
    Keywords: Regulierung ; Mexiko ; Governance ; Mexico
    Abstract: Mexico has made several efforts to design and implement a regulatory improvement policy over the past several years. The institutions involved in the better regulation policy have played a key role in enhancing regulatory quality. This includes the Federal Regulatory Improvement Commission (COFEMER), the Ministry of Economy, and the Ministry of Public Administration. Mexico now has two decades of experience in the application of Regulatory Impact Analysis (RIA). Over this period, it has continued to expand the scope of RIA, to refine and improve the specific requirements and to invest substantial resources in implementation. Recently, Mexico has adopted the internationally recognised Standard Cost Model, which has brought a renewed impetus across the federal government to reduce administrative burdens generated by formalities. There is also a thriving multi-level regulatory governance programme. As a result, Mexico is currently at a stage where positive results are being obtained. However, this is not the time to slow down; instead, further work should be fostered to step up to a new phase of regulatory quality which embeds an effective and profound regulatory improvement culture across the federal government.
    DOI: 10.1787/9789264203389-en
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    Measurement and Reduction of Administrative Burdens in Greece : An Overview of 13 Sectors (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213524
    Language: English
    Pages: Online-Ressource (124 p.)
    Parallel Title: Erscheint auch als Measurement and reduction of administrative burdens in Greece
    Keywords: Bürokratie ; Befolgungskosten ; Verwaltungsreform ; Griechenland ; Governance ; Greece ; Griechenland ; Verwaltungsreform ; Folgekosten ; Bürokratie
    Abstract: This report summarises the results of the joint project of the Greek Ministry of Administrative Reform and e-Government and the OECD on measuring and reducing administrative burdens in 13 key sectors of the Greek economy.
    DOI: 10.1787/9789264213524-en
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    OECD Regulatory Compliance Cost Assessment Guidance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209657
    Language: English
    Pages: Online-Ressource (76 p.)
    Parallel Title: Erscheint auch als OECD OECD regulatory compliance cost assessment guidance
    Keywords: Regulierung ; Befolgungskosten ; OECD-Staaten ; Governance
    Abstract: Governments across the OECD and beyond are increasingly concerned with controlling and reducing regulatory costs in order to create a more favourable business environment, thereby improve the conditions for inclusive growth. They must work to systematically adopt better regulatory choices, ensuring that the most cost-effective and efficient options are chosen in all areas of regulation. A key component of regulatory costs are the costs associated with regulatory compliance. This guidance document provides a practical, technical and user-friendly guidance on measuring and reducing compliance costs of regulation in OECD countries.
    DOI: 10.1787/9789264209657-en
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  • 70
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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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  • 71
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    Estudio de la OCDE sobre políticas y regulación de telecomunicaciones en Colombia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209558
    Language: Spanish
    Pages: Online-Ressource (180 p.)
    Parallel Title: Parallelausg. OECD Review of Telecommunication Policy and Regulation in Colombia
    Keywords: Governance ; Science and Technology ; Colombia
    Abstract: La estudio de la OCDE sobre políticas y regulación de las telecomunicaciones tomó como base las respuestas de las autoridades colombianas a un cuestionario, así como los resultados de una extensa serie de entrevistas realizadas a los principales actores del sector de las telecomunicaciones durante una visita de investigación efectuada en Colombia.
    DOI: 10.1787/9789264209558-es
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  • 72
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    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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  • 73
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    Regulatory Enforcement and Inspections (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208117
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: OECD Best Practice Principles for Regulatory Policy
    Parallel Title: Parallelausg. Principes de bonnes pratiques de l'OCDE pour la politique de la réglementation ; Contrôle et mise en œuvre de la réglementation
    Parallel Title: Erscheint auch als Regulatory enforcement and inspections
    Keywords: Regulierung ; Rechtsdurchsetzung ; Governance
    Abstract: This report provides guidance to policy makers on improving regulatory enforcement and inspections and provides some examples of good practices in this area.
    DOI: 10.1787/9789264208117-en
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  • 74
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    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
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  • 75
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    OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas : Second Edition (Chinese version) (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214347
    Language: Chinese
    Pages: Online-Ressource (82 p.)
    Parallel Title: Parallelausg. OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas; Second Edition
    Parallel Title: Parallelausg. Guide OCDE sur le devoir de diligence pour des chaînes d'approvisionnement responsables en minerais provenant de zones de conflit ou à haut risque ; Deuxième édition
    Keywords: Governance ; Development
    Abstract: This is an updated edition which includes new supplements on Tin, Tantalum and Tungsten and on Gold. Trade and investment in natural mineral resources hold great potential for generating income, growth and prosperity, sustaining livelihoods and fostering local development. However, a large share of these resources is located in conflict-affected and high-risk areas. In these areas, exploitation of natural mineral resources is significant and may contribute, directly or indirectly, to armed conflict, gross human rights violations and hinder economic and social development. The OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas provides step-by-step management recommendations endorsed by governments for global responsible supply chains of minerals in order for companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices. The Due Diligence Guidance may be used by any company potentially sourcing minerals or metals from conflict-affected and high-risk areas, and is intended to cultivate transparent, conflict-free supply chains and sustainable corporate engagement in the minerals sector.
    DOI: 10.1787/9789264214347-zh
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    Making Innovation Policy Work : Learning from Experimentation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264185739
    Language: English
    Pages: Online-Ressource (286 p.)
    Parallel Title: Erscheint auch als Making innovation policy work
    Keywords: Technologiepolitik ; OECD-Staaten ; Welt ; Innovationsförderung ; Innovation ; Industriepolitik ; Unternehmenspolitik ; Umweltschutzmarkt ; Produktion ; Wirtschaft ; Ökologie ; Nachhaltigkeit ; Entwicklung ; Unterentwicklung ; Ursache ; Tendenz ; Science and Technology ; Industry and Services
    Abstract: This book explores emerging topics in innovation policy for more inclusive and sustainable growth, building on concrete examples. It develops the notion of experimental innovation policy – which integrates monitoring and feedback at the policy design stage, and occurs continuously to improve impact and implementation. This approach should help improve the quality and efficiency of public expenditures supporting innovation policy. Experimental policy making is particularly important for new and emerging innovation domains, where the scope for learning and improvement is the greatest. To make the discussion as concrete and relevant as possible for practitioners and policy makers, three emerging domains of innovation policy are explored in greater detail: innovative entrepreneurship, green innovation, and pro-poor or base-of-the-pyramid (BoP) innovation.
    DOI: 10.1787/9789264185739-en
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    Promoting Research Excellence : New Approaches to Funding (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207462
    Language: English
    Pages: Online-Ressource (216 p.)
    Parallel Title: Erscheint auch als Promoting research excellence
    DDC: 370.78
    Keywords: Technologiepolitik ; Hochschulpolitik ; Forschungsfinanzierung ; Hochschulfinanzierung ; Universitäre Forschung ; Regionales Cluster ; OECD-Staaten ; Science and Technology
    Abstract: National research systems face an increasingly competitive environment for ideas, talent and funds, and governments have shifted funds from institutional core funding to project funding, often on a competitive basis, or reward success in raising third-party funds in performance-based funding schemes. It is in this context that “research excellence initiatives” (REIs) have emerged. This is an instrument designed to encourage outstanding research by providing large-scale, long-term funding to designated research units. They provide funds for research and research-related measures, such as the improvement or extension of physical infrastructure, the recruitment of outstanding researchers from abroad and researcher training. This report presents new evidence on how governments steer and fund public research in higher education and public research institutions through REIs. The report can help inform discussions on future government policy directions by providing information on how REIs work and on the functioning and characteristics of institutions that host centres of excellence. The findings show some of the benefits to be gained through REIs and note some pitfalls to be avoided.
    DOI: 10.1787/9789264207462-en
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  • 78
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    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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  • 79
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    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
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  • 80
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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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    Income Inequality, Urban Size and Economic Growth in OECD Regions (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (34 p.)
    Series Statement: OECD Regional Development Working Papers no.2014/10
    Keywords: Einkommensverteilung ; Stadtwachstum ; Stadtgröße ; Regionales Wachstum ; OECD-Staaten ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: The purpose of this paper is to understand how income inequality is associated with economic growth in OECD regions and whether the degree and type of urban concentration affects this relationship. Both income inequality and urban concentration can be seen as patterns of resource allocation that are particularly interlinked at the regional level. We combine household survey data and macroeconomic databases, covering a period ranging from 2004 to 2012 for comparable regions in 15 OECD countries. Econometric results show that, at least for the short period under consideration, there is a general negative association between inequalities and economic growth, especially since the start of the economic crisis. This relationship is sensitive to the type of urban structure. Higher inequalities seem to be more detrimental for growth in large cities, while regions characterised by small cities and rural areas are less affected.
    Note: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jxrcmg88l8r-en
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    La gouvernance des régulateurs (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222649
    Language: French
    Pages: Online-Ressource (128 p.)
    Series Statement: Principes de bonne pratique de l’OCDE en matière de politique réglementaire
    Parallel Title: Parallelausg. The Governance of Regulators
    Parallel Title: Parallelausg.: The Governance of Regulators
    RVK:
    QR 300
    Keywords: Governance
    Abstract: Ce rapport vise à construire un cadre général pour les initiatives destinées à poursuivre l’amélioration des performances dans les systèmes réglementaires en relation avec les organismes ou autorités de réglementation nationaux.
    DOI: 10.1787/9789264222649-fr
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    Neutralising the Effects of Hybrid Mismatch Arrangements (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218819
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Neutraliser les effets des dispositifs hybrides
    Parallel Title: Parallelausg. Neutralisierung der Effekte hybrider Gestaltungen
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Korean version)
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Chinese version)
    Parallel Title: Parallelausg.: Neutraliser les effets des dispositifs hybrides
    Parallel Title: Parallelausg.: Neutralisierung der Effekte hybrider Gestaltungen
    Parallel Title: Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Chinese version)
    Parallel Title: Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Korean version)
    Parallel Title: Erscheint auch als Neutralising the effects of hybrid mismatch arrangements
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
    DOI: 10.1787/9789264218819-en
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  • 84
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    Policy Making Review Montenegro (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 29.7cm.
    Series Statement: SIGMA Papers no.51
    Keywords: Governance ; Montenegro
    Abstract: Both an ambitious European integration agenda and the need for Montenegro to develop national policies for a more competitive economy require a functioning policy co-ordination, a planning system with clear requirements, and proper institutional arrangements and functional capacities at the centre of government and in the ministries. This review examines how policy making is undertaken in Montenegro, looking at both the Government and Parliament. It covers the central co-ordination and horizontal planning systems, including the planning of co-ordination systems for European integration affairs, as well as the arrangements for policy analysis and monitoring in line ministries. It analyses key aspects of Montenegro’s public governance capacities in policy making, highlights areas of good practice and suggests areas where focused improvements could be made in the context of European integration.
    DOI: 10.1787/5jz15qwrt2vb-en
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    Bosnia and Herzegovina assessment report 2014 (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (28 p.) , 21 x 29.7cm.
    Series Statement: SIGMA Country Assessment Reports no.2014/12
    Keywords: Governance ; Bosnia and Herzegovina
    Abstract: Each year SIGMA produces assessment reports as a contribution to the EC's annual reports on EU candidate countries and potential candidates, as well as to its programming of technical assistance. These reports assess progress made in public administration reform by our beneficiary countries. The report for Bosnia and Herzegovina analyses and takes stock of progress achieved by this country in 2014, with an aim to also provide inputs into its reform agenda. It focuses on strategy and reform and public finance management.
    DOI: 10.1787/5jm0xw4qn45f-en
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    Bosnia and Herzegovina priorities report 2014 (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (18 p.) , 21 x 29.7cm.
    Series Statement: SIGMA Country Assessment Reports no.2014/11
    Keywords: Governance ; Bosnia and Herzegovina
    Abstract: As a continuation of the 2014 SIGMA assessments and as part of a longer-term programme of work, SIGMA has identified country priorities for public administration reform (PAR) for Bosnia and Herzegovina. Priorities cover the overall PAR needs of the country, including areas which were not covered by the 2014 SIGMA assessments. Priorities in areas outside the scope of SIGMA assessments are based on other analytical sources and SIGMA’s practical experience of working with the country. SIGMA proposes priority 2020 targets for the countries, sub
    DOI: 10.1787/5jm0xw4gj433-en
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  • 87
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    Serbia assessment report 2014 (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 29.7cm.
    Series Statement: SIGMA Country Assessment Reports no.2014/04
    Keywords: Governance ; Serbia
    Abstract: Each year SIGMA produces assessment reports as a contribution to the EC's annual reports on EU candidate countries and potential candidates, as well as to its programming of technical assistance. These reports assess progress made in public administration reform by our beneficiary countries. The report for Serbia analyses and takes stock of progress achieved by this country in 2014, with an aim to also provide inputs into its reform agenda. It focuses on legal framework and civil service management and public procurement.
    DOI: 10.1787/5jm0xw1lpc40-en
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  • 88
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    Montenegro priorities report 2014 (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (21 p.) , 21 x 29.7cm.
    Series Statement: SIGMA Country Assessment Reports no.2014/05
    Keywords: Governance
    Abstract: As a continuation of the 2014 SIGMA assessments and as part of a longer-term programme of work, SIGMA has identified country priorities for public administration reform (PAR) for Montenegro. Priorities cover the overall PAR needs of the country, including areas which were not covered by the 2014 SIGMA assessments. Priorities in areas outside the scope of SIGMA assessments are based on other analytical sources and SIGMA’s practical experience of working with the country. SIGMA proposes priority 2020 targets for the countries, sub-targets when needed, and sequenced priority activities in 1-2, 3-5 and 5+ year time perspectives.
    DOI: 10.1787/5jm0xw1nfr28-en
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  • 89
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    Food Waste Along the Food Chain (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (29 p.)
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.71
    Keywords: Lebensmittel ; Lieferkette ; Abfallvermeidung ; Kommunale Abfallwirtschaft ; Öffentlichkeitsarbeit ; Datenerhebung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Reducing food losses and food waste is attracting growing public attention at the international, regional, and national levels, and is widely acknowledged to contribute to abating interlinked sustainability challenges such as food security, climate change, and water shortage. However, the pattern and scale of food waste throughout the supply chain remains poorly understood, despite growing media coverage and public concerns in recent years. This paper takes stock of available data on food waste and explores policies related to food waste in OECD countries.
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    DOI: 10.1787/5jxrcmftzj36-en
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  • 90
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    Trends in Income Inequality and its Impact on Economic Growth (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (65 p.)
    Series Statement: OECD Social, Employment and Migration Working Papers no.163
    Keywords: Einkommensverteilung ; Soziale Ungleichheit ; Wirtschaftswachstum ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: In most OECD countries, the gap between rich and poor is at its highest level since 30 years. Today, the richest 10 per cent of the population in the OECD area earn 9.5 times the income of the poorest 10 per cent; in the 1980s this ratio stood at 7:1 and has been rising continuously ever since. However, the rise in overall income inequality is not (only) about surging top income shares: often, incomes at the bottom grew much slower during the prosperous years and fell during downturns, putting relative (and in some countries, absolute) income poverty on the radar of policy concerns. This paper explores whether such developments may have an impact on economic performance. Drawing on harmonised data covering the OECD countries over the past 30 years, the econometric analysis suggests that income inequality has a negative and statistically significant impact on subsequent growth. In particular, what matters most is the gap between low income households and the rest of the population. In contrast, no evidence is found that those with high incomes pulling away from the rest of the population harms growth. The paper also evaluates the “human capital accumulation theory” finding evidence for human capital as a channel through which inequality may affect growth. Analysis based on micro data from the Adult Skills Survey (PIAAC) shows that increased income disparities depress skills development among individuals with poorer parental education background, both in terms of the quantity of education attained (e.g. years of schooling), and in terms of its quality (i.e. skill proficiency). Educational outcomes of individuals from richer backgrounds, however, are not affected by inequality. It follows that policies to reduce income inequalities should not only be pursued to improve social outcomes but also to sustain long-term growth. Redistribution policies via taxes and transfers are a key tool to ensure the benefits of growth are more broadly distributed and the results suggest they need not be expected to undermine growth. But it is also important to promote equality of opportunity in access to and quality of education. This implies a focus on families with children and youths – as this is when decisions about human capital accumulation are made -- promoting employment for disadvantaged groups through active labour market policies, childcare supports and in-work benefits.
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    DOI: 10.1787/5jxrjncwxv6j-en
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  • 91
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    Urban Green Growth in Dynamic Asia : A Conceptual Framework (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: OECD Regional Development Working Papers no.2014/12
    Keywords: Klimawandel ; Stadtentwicklung ; Städtische Flächennutzung ; Wasserversorgung ; Kommunale Verkehrspolitik ; Energieversorgung ; Abfallwirtschaft ; Vergleich ; Nachhaltige Entwicklung ; OECD-Staaten ; Asien ; Environment ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: The development of Asian cities is characterised by rapid and continuous urbanisation on an unprecedented scale, with rapid economic growth led in most places by the manufacturing industry, and rapidly increasing motorisation. The result has been escalating greenhouse gas emissions, sprawling urban development and local environmental impacts, as well as disparities in income, education levels and job opportunities in the urban population. These trends differ sharply from those in most of the OECD area and call for a green growth model that differs from those identified in previous OECD studies and that addresses the specific circumstances of Asian cities. This paper proposes an analytical framework for assessing policies for green growth in rapidly growing cities in the emerging world. It builds on Cities and Green Growth: A Conceptual Framework (Hammer et al., 2011) and is adapted to the urban policy context of dynamic Asia. Its three main elements are: i) identification of the key policy strategies for urban green growth in fast-growing Asian cities, highlighting similarities to and differences from OECD cities; ii) opportunities for green growth; and iii) enabling strategies for implementing urban green growth.
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    DOI: 10.1787/5js7svlw8m0x-en
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  • 92
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    OECD Territorial Reviews: Colombia 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224551
    Language: English
    Pages: Online-Ressource (268 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    Keywords: Regionalentwicklung ; Regionales Wachstum ; Regionalpolitik ; Kolumbien ; Governance ; Urban, Rural and Regional Development ; Colombia ; Kolumbien ; Regionalentwicklung
    Abstract: Regional development policy is a priority of Colombia’s government. The country has experienced sustained economic growth over the past decade; yet several territories still lack development opportunities. To promote growth in all regions the government has engaged in a series of reforms. For instance, it started allocating royalty payments generated by hydrocarbon resources to all departments and most municipalities, including those that are not endowed with natural resources. The reform also promotes better multilevel governance and represents a good policy practice for countries seeking to link natural resource development with regional development. To support the current efforts of Colombia’s government, this report illustrates policy recommendations to help national authorities adopting a territorial approach to inclusive economic development. In particular, the OECD recommends to: a) improve the quantity and quality of regional statistics and formulate urban and rural taxonomies that help tailor policies to places; b) involve territorial constituencies in the design of policy interventions and allocate to them more implementation responsibilities within the framework of the National Development Plan; c) promote coordination among subnational bodies to scale up investment in territories to avoid that public investment – and royalty payments – gets dispersed in a myriad of small-scale projects.
    DOI: 10.1787/9789264224551-en
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  • 93
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    Accountability and Democratic Governance : Orientations and Principles for Development (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183636
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Erscheint auch als Accountability and democratic governance
    DDC: 320.97301
    Keywords: Governance-Ansatz ; Governance ; Development
    Abstract: The ability of citizens to demand accountability and more open government is fundamental to good governance. There is growing recognition of the need for new approaches to the ways in which donors support accountability, but no broad agreement on what changed practice looks like. This publication aims to provide more clarity on the emerging practice. Based on four country studies Mali, Mozambique, Peru and Uganda, a survey of donor innovations and cutting-edge analysis in this field, and the findings of a series of special high-level international dialogues on how to best support accountability support to parliaments, political parties, elections and the media. The publication takes the view that a wholesale shift in behaviour is required by parts of the development assistance community - moving outside conventional comfort zones and changing reflexes towards new approaches to risk taking, analysis and programming around systems of accountability and ‘do no harm’ efforts in political engagement. This piece is aimed at a range of development practitioners, as well as a wider audience, including civil society actors and citizens around the world who interact with donors working on accountability support.
    DOI: 10.1787/9789264183636-en
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  • 94
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    Kosovo assessment report 2014 (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 29.7cm.
    Series Statement: SIGMA Country Assessment Reports no.2014/08
    Keywords: Governance
    Abstract: Each year SIGMA produces assessment reports as a contribution to the EC's annual reports on EU candidate countries and potential candidates, as well as to its programming of technical assistance. These reports assess progress made in public administration reform by our beneficiary countries. The report for Kosovo* analyses and takes stock of progress achieved by this country in 2014, with an aim to also provide inputs into its reform agenda. It focuses on legal framework and civil service management. *This designation is without prejudice to positions on status, and is line with UNSCR 1244 and the ICJ Opinion on the Kosovo Declaration of Independence.
    DOI: 10.1787/5jm0xw43398n-en
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  • 95
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    2014 EU Directives : Concessions (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 29.7cm.
    Series Statement: SIGMA Public Procurement Briefs no.31
    Keywords: Governance
    Abstract: This Public Procurement Brief presents the new EU public procurement Directive (2014/23/EU) on award of concession contracts. The Directive is part of a recently adopted EU legislative package reforming the EU public procurement rules. The Brief provides an overview of the new EU legal framework for awarding concessions: general principles, scope, definitions, exclusions, transparency obligations, selection of candidates and award criteria, performance and concessions, procedural guarantees and judicial protection. The Brief is just a short introduction – it is not intended to provide an exhaustive analysis of all of the provisions of the Directive.
    DOI: 10.1787/5js4vmnhxxq3-en
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  • 96
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    Colombia: La implementación del buen gobierno (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202351
    Language: Spanish
    Pages: Online-Ressource (514 p.) , ill.
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Colombia; Implementing Good Governance
    Parallel Title: Parallelausg.: Colombia: Implementing Good Governance
    Keywords: Governance ; Colombia
    Abstract: Colombia ha experimentado un cambio profundo durante la última década y ha tenido un progreso importante al poner en marcha su agenda de gobernanza con políticas orientadas a fortalecer sus instituciones para promover la sostenibilidad y el crecimiento incluyente en todas las regiones del país. El Estudio de la OCDE sobre Gobernanza Pública proporciona asesoría para ayudar a Colombia a afrontar de manera efectiva y eficiente sus retos de gobernanza a lo largo del tiempo. Aporta análisis y recomendaciones sobre cómo mejorar su capacidad para fijar, dirigir e implementar una estrategia nacional plurianual de desarrollo. El informe atiende la coordinación del gobierno central, la toma de decisiones basadas en evidencia, la gobernanza multinivel y las cuestiones relacionadas con una gestión estratégica del recurso humano del sector público integrado, el e-gobierno, y las compras públicas. En general, una agilidad estratégica en la conducción de una administración pública eficiente y efectiva que provea una política sólida a los ciudadanos y a las empresas con el apoyo de una mayor seguridad en el país, el crecimiento y la prosperidad, son clave para que el gobierno de Colombia pueda proporcionar políticas de tal forma que impulse el desarrollo de largo plazo del país, la cohesión, y la agenda de competitividad y prosperidad.
    DOI: 10.1787/9789264202351-es
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  • 97
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    Social Media Use by Governments : A Policy Primer to Discuss Trends, Identify Policy Opportunities and Guide Decision Makers (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: OECD Working Papers on Public Governance no.26
    Keywords: Politische Kommunikation ; Social Web ; Welt ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper takes a comparative snapshot of social media use in and by OECD governments. The focus is on government institutions, as opposed to personalities, and how they manage to capture the opportunities of new social media platforms to deliver better public services and to create more open policy processes. The analysis is based on a large amount of empirical data, including a survey of OECD governments on policies and objectives in this area. Major challenges are discussed, notably those related to the uncertainty of institutions on how to best leverage social media beyond “corporate” communications. The paper proposes tools to guide decision makers: a checklist of issues to be considered by government institutions, a set of potential indicators to appraise impacts, and a range of options for more in-depth policy analysis.
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    DOI: 10.1787/5jxrcmghmk0s-en
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  • 98
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    Modelling Adaptation to Climate Change in Agriculture (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.70
    Keywords: Klimawandel ; Agrarproduktion ; Anpassung ; Bewässerung ; OECD-Staaten ; Agriculture and Food ; Environment ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper investigates how climate change can affect agricultural production and proposes some adaptation measures that could be undertaken to mitigate the negative effects of climate change while enhancing the positive ones. The paper stresses the importance of planned adaptation measures and highlights possible strategies for reducing risk and improving resilience. To quantify the possible effects of climate change and the effects of adaptation measures this study uses the International Model for Policy Analysis of Agricultural Commodities and Trade (IMPACT). The analysis first explores the potential effects of climate change on yields and prices. It then goes on to analyse the potential impacts of two distinctive sets of adaptation strategies on yields, prices, and food security, namely: i) research and development (to develop new crop varieties that are better suited to changed climate conditions) and ii) changes in irrigation technology. Last, the analysis in this paper estimates the public and private investment needs in research and development (R&D) for developing new crop varieties, and further develops estimates of the cost of improving irrigation technologies in OECD countries.
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    DOI: 10.1787/5jxrclljnbxq-en
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  • 99
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    Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218970
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
    Parallel Title: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Korean version)
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Chinese version)
    Parallel Title: Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Chinese version)
    Parallel Title: Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Korean version)
    Parallel Title: Parallelausg.: Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
    Parallel Title: Parallelausg.: Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Parallel Title: Erscheint auch als Countering harmful tax practices more effectively, taking into account transparency and substance
    Keywords: Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.
    DOI: 10.1787/9789264218970-en
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  • 100
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    Geographic Variations in Health Care : What Do We Know and What Can Be Done to Improve Health System Performance? (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216594
    Language: English
    Pages: Online-Ressource (416 p.)
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Geographic variations in health care
    RVK:
    XC 5300
    Keywords: Gesundheitsversorgung ; Räumliche Verteilung ; OECD-Staaten ; Social Issues/Migration/Health ; Primäre Gesundheitsversorgung ; Räumliche Verteilung
    Abstract: Variations in health care use within a country are complicated. In some cases they may reflect differences in health needs, in patient preferences or in the diffusion of a therapeutic innovation; in others they may not. There is evidence that some of the observed variations are unwarranted, signalling under- or over-provision of health services, or both. This study documents geographic variations for high-cost and high-volume procedures in select OECD countries. It finds that there are wide variations not only across countries, but within them as well. A mix of patient preferences and physician practice styles likely play an important part in this, but what part of the observed variations reflects over-provision, or whether there are unmet needs, remain largely unexplained. This report helps policy makers better understand the issues and challenges around geographic variations in health care provision and considers the policy options.
    DOI: 10.1787/9789264216594-en
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