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  • Paris : OECD Publishing  (2,940)
  • [Paris] : OECD  (18)
  • OECD-Staaten  (1,505)
  • Industry and Services  (1,012)
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  • 1
    Online Resource
    Online Resource
    Making dispute resolution more effective - MAP peer review report : inclusive framework on BEPS: action 14 (2021-)
    Paris : OECD Publishing
    Show associated volumes/articles
    Details
    Language: English
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
    URL: kostenfrei
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    How do governments direct support for innovation? : Lessons from recent OECD measurement and impact analysis (MABIS) work (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: OECD Policy Briefs no.4
    Keywords: Science and Technology ; Industry and Services
    Abstract: Governments worldwide strive to find the appropriate level and balance of financial support for innovation to address several competing and pressing policy objectives, such as improving productivity or addressing the climate crisis. This policy brief presents the latest OECD evidence on how governments direct support to innovation, drawing on recent OECD measurement and impact analysis. It recommends rebalancing innovation support portfolios and addressing major measurement gaps on directionality that are critical for managing for the transformation of innovation systems for key transitions.
    DOI: 10.1787/c1d93d1c-en
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – Simplified Peer Review, Jamaica (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264315600
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Jamaika ; OECD-Staaten ; G20-Staaten ; Taxation ; Jamaica
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Jamaica.
    DOI: 10.1787/981396cc-en
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Bringing Tax Transparency to Crypto-Assets – An Update : Global Forum Report to G20 Finance Ministers and Central Bank Governors (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Apporter la transparence fiscale dans le monde des crypto-actifs – une mise à jour : Rapport du Forum mondial à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20
    Keywords: Kryptowerte ; Steuertransparenz ; Steuer ; Internationale Zusammenarbeit ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report provides an update on the work to implement the recently agreed OECD/G20 Crypto-Asset Reporting Framework (CARF), which extends the automatic exchange of information for tax purposes to the crypto-asset sector. The G20 asked the Global Forum on Transparency and the Exchange of Information for Tax Purposes (Global Forum) to “build on its commitment and monitoring processes to ensure the widespread implementation of the [CARF]”. The Global Forum has accordingly prepared this report to update the G20 on the progress of its work. This includes an update on the work of the Global Forum’s recently established dedicated CARF Group to develop the Global Forum’s commitment process in time for its delivery this year, to ensure that all relevant jurisdictions implement the CARF according to agreed timelines to deliver an effective CARF based on a level playing field. In this regard it is noted that 58 Global Forum members have already announced their intention to commence exchanges under the CARF in 2027. This report was prepared by the Global Forum to inform the discussions at the July 2024 meeting of G20 Finance Ministers and Central Bank Governors, at the request of the G20 Brazilian Presidency.
    DOI: 10.1787/b33c9aa1-en
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  • 5
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – Simplified Peer Review, North Macedonia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264526198
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Nordmazedonien ; OECD-Staaten ; G20-Staaten ; Taxation ; North Macedonia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by North Macedonia.
    DOI: 10.1787/5f8fe671-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Peer review of the Romanian shipbuilding industry (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264360198
    Language: English
    Pages: 1 Online-Ressource (35 p.)
    Series Statement: Reviews of Shipbuilding Economies
    Keywords: Schiffbau ; Rumänien ; Industry and Services ; Romania
    Abstract: Romania’s shipbuilding industry, with its roots going back to the early 1900s and a strategic location at the Black Sea and Danube River, plays an important role in the Southeast region’s economy and employment. Romanian shipyards construct a diverse set of vessel types from tugboats to navy vessels. However, the industry has seen a decline, with Romania’s EU ship completion share dropping from 21% in 2016 to just 2% by 2022. Challenges include geopolitical tensions escalating input costs. Nonetheless, opportunities lie in collaborative projects for increased innovation and supporting the green transition in the EU. Emphasizing workforce development and modernizing facilities for eco-friendly vessel construction could help rejuvenate Romania’s shipbuilding sector, further aligning it with environmental trends and technological advancements.
    DOI: 10.1787/6f8ae820-en
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  • 7
    Online Resource
    Online Resource
    Cultura e sviluppo locale: massimizzare l'impatto : Una guida per le amministrazioni locali, le comunità y e i musei (2024)
    Paris : OECD Publishing
    Details
    Language: Italian
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 文化と地域発展： 最大限の成果を求めて 地方政府、 コミュニティ、ミュージアム: 向けのガイド
    Parallel Title: Parallele Sprachausgabe 문화와 지역발전: 영향 극대화: 지방자치단체와 공동체, 박물관을 위한 지침서
    Parallel Title: Parallele Sprachausgabe KULTURA W ROZWOJU LOKALNYM: PRZEWODNIK DLA SAMORZĄDÓW LOKALNYCH, SPOŁECZNOŚCI I MUZEÓW
    Parallel Title: Parallele Sprachausgabe Cultura e desenvolvimento local: maximizando o impacto: Um guia para governos locais, comunidades e museus
    Parallel Title: Parallele Sprachausgabe Cultura y desarollo local: maximizar el impacto : Una guía para gobiernos locales, comunidades y museos
    Parallel Title: Parallele Sprachausgabe Culture and local development: maximising the impact: A guide for local governments, communities and museums
    Parallel Title: Parallele Sprachausgabe Culture et développement local : améliorer l’impact : Guide pour les gouvernements locaux, les communautés et les musées
    Parallel Title: Parallele Sprachausgabe Πολιτισμός και τοπική ανάπτυξη: EΝΑΣ ΟΔΗΓΟΣ ΓΙΑ ΤΟΥΣ ΦΟΡΕΙΣ ΤΗΣ ΤΟΠΙΚΗΣΑΥΤΟΔΙΟΙΚΗΣΗΣ, ΤΙΣ ΚΟΙΝOΤΗΤΕΣ ΚΑΙ ΤΑ ΜΟΥΣΕIΑ
    Keywords: Industry and Services
    Abstract: Questa Guida fornisce un piano d’azione per i governi locali, le comunità e i musei su come definire insieme un’agenda di sviluppo locale. Prende in considerazione cinque dimensioni 1. Sfruttare il potere dei musei per lo sviluppo locale. 2. Valorizzare il ruolo dei musei nella riqualificazione urbana e nello sviluppo della comunità. 3. Stimolare società culturalmente consapevoli e creative. 4. Promuovere i musei come spazi di inclusione, salute e benessere. 5. Integrare il ruolo dei musei nello sviluppo locale.
    DOI: 10.1787/4f5e5bc3-it
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  • 8
    Online Resource
    Online Resource
    Mapping and testing product-level vulnerabilities in granular production networks (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2024/02
    Keywords: Trade ; Industry and Services
    Abstract: This paper conducts an in-depth mapping of global value chain (GVC) vulnerabilities, using granular product-level trade data to identify vulnerable products with limited suppliers and substitutability. The study reveals that, in OECD countries, approximately 8% of foreign-sourced intermediate products are vulnerable, with about 50 products identified as highly vulnerable, particularly in the pharmaceutical, mining, and manufacturing sectors. The paper also introduces a quantitative framework for simulating supply shock transmission from upstream suppliers to downstream industries over the short and medium term. This framework leverages unique data that combine Inter-Country Input-Output with detailed product-level trade data from Comtrade. Through simulation exercises, the paper highlights the role of supplier concentration and geography in shock transmissions, as well as the effectiveness of policies in mitigating these impacts. This novel cross-country assessment of GVC disruptions provides new insights on how to manage supply chains in a global economy subject to multiple risks.
    DOI: 10.1787/9bcde495-en
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  • 9
    Online Resource
    Online Resource
    Towards Greener and More Inclusive Societies in Southeast Asia (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264787384 , 9789264945609 , 9789264976702
    Language: English
    Pages: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Series Statement: Development Centre Studies
    Keywords: Klimawandel ; Beschäftigungseffekt ; Nachhaltige Entwicklung ; Südostasien ; Energy ; Employment ; Agriculture and Food ; Environment ; Development ; Indonesia ; Philippines ; Thailand ; Viet Nam
    Abstract: Over 100 million workers in Southeast Asia have jobs that are directly or closely linked to the environment, making them vulnerable to climate change impacts. These same workers likely earn at least 20% lower than the national average and are largely in informal employment. The region’s necessary transition towards greener growth could affect them in several ways: some sectors will create jobs and others will lose jobs or disappear altogether. Understanding the effects of both climate change and green growth policies on jobs and people is thus essential for making the transition in Southeast Asia an inclusive one. The study explores these issues, with emphasis on the potential effects on labour of an energy transition in Indonesia, and of a transition in the region’s agricultural sector, illustrated by a simulated conversion from conventional to organic rice farming.
    DOI: 10.1787/294ce081-en
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  • 10
    Online Resource
    Online Resource
    Global Debt Report 2024 : Bond Markets in a High-Debt Environment (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264866119 , 9789264925915 , 9789264323698
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport sur la dette mondiale 2024 : Les marchés obligataires dans un contexte de dette élevée
    Keywords: Öffentliche Schulden ; Anleihe ; Öffentliche Anleihe ; Unternehmensanleihe ; Rentenmarkt ; Schulden ; Welt ; OECD-Staaten ; Finance and Investment
    Abstract: The Global Debt Report examines sovereign and corporate debt markets, providing insights into current market conditions and associated policy considerations, including possible financial stability risks. This first edition consolidates the Sovereign Borrowing Outlook, previously a separate OECD publication, and introduces new chapters on corporate bond markets and sustainable bonds. Chapter 1 provides an overview of sovereign borrowing globally and an outlook for OECD countries, with a focus on the impact of recent developments in funding conditions and changes to the investor base. Chapter 2 explores global corporate bond market dynamics, build-up of risks and vulnerabilities and the impact of a changing macrofinancial landscape. Chapter 3 looks at trends in global sustainable bond markets and discusses policy considerations such as the sustainability premium, the roles of service providers and market liquidity.
    DOI: 10.1787/91844ea2-en
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  • 11
    Online Resource
    Online Resource
    Oslo-Handbuch 2018 : Leitlinien für die Erhebung, Darstellung und Nutzung von Innovationsdaten, 4. Ausgabe (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264738560 , 9789264581777 , 9789264379695
    Language: German
    Pages: 1 Online-Ressource (292 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Oslo Manual 2018: Guidelines for Collecting, Reporting and Using Data on Innovation, 4th Edition
    Parallel Title: Parallele Sprachausgabe Manuel d’Oslo 2018 : Lignes directrices pour le recueil, la communication et l’utilisation des données sur l’innovation, 4ème édition
    Parallel Title: Parallele Sprachausgabe Oslo vadovas 2018: Duomenų apie inovacijas rinkimo, teikimo ir naudojimo gairės, Ketvirtasis Leidimas Mokslinės, technologinės ir inovacinės veiklos vertinimas
    Keywords: Science and Technology ; Industry and Services
    Abstract: Was ist Innovation und wie sollte sie gemessen werden? Kenntnisse über den Umfang der Innovationsaktivitäten, die Eigenschaften innovativer Unternehmen sowie interne und systemische Faktoren, die die Innovationstätigkeit beeinflussen können, sind Voraussetzung für die Umsetzung und Analyse von Maßnahmen zur Innovationsförderung. Das erstmals 1992 veröffentlichte Oslo-Handbuch ist das internationale Referenzwerk für die Erhebung und Nutzung von Innovationsdaten. Diese aktualisierte vierte Ausgabe deckt ein breiteres Spektrum von innovationsbezogenen Phänomenen ab und berücksichtigt die Erkenntnisse aus den jüngsten Innovationserhebungen in OECD-Mitgliedsländern sowie Partnervolkswirtschaften und -organisationen.
    DOI: 10.1787/9d73fbba-de
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  • 12
    Online Resource
    Online Resource
    Cultura y desarollo local: maximizar el impacto : Una guía para gobiernos locales, comunidades y museos (2024)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 文化と地域発展： 最大限の成果を求めて 地方政府、 コミュニティ、ミュージアム: 向けのガイド
    Parallel Title: Parallele Sprachausgabe 문화와 지역발전: 영향 극대화: 지방자치단체와 공동체, 박물관을 위한 지침서
    Parallel Title: Parallele Sprachausgabe Cultura e sviluppo locale: massimizzare l'impatto: Una guida per le amministrazioni locali, le comunità y e i musei
    Parallel Title: Parallele Sprachausgabe KULTURA W ROZWOJU LOKALNYM: PRZEWODNIK DLA SAMORZĄDÓW LOKALNYCH, SPOŁECZNOŚCI I MUZEÓW
    Parallel Title: Parallele Sprachausgabe Cultura e desenvolvimento local: maximizando o impacto: Um guia para governos locais, comunidades e museus
    Parallel Title: Parallele Sprachausgabe Culture and local development: maximising the impact: A guide for local governments, communities and museums
    Parallel Title: Parallele Sprachausgabe Culture et développement local : améliorer l’impact : Guide pour les gouvernements locaux, les communautés et les musées
    Parallel Title: Parallele Sprachausgabe Πολιτισμός και τοπική ανάπτυξη: EΝΑΣ ΟΔΗΓΟΣ ΓΙΑ ΤΟΥΣ ΦΟΡΕΙΣ ΤΗΣ ΤΟΠΙΚΗΣΑΥΤΟΔΙΟΙΚΗΣΗΣ, ΤΙΣ ΚΟΙΝOΤΗΤΕΣ ΚΑΙ ΤΑ ΜΟΥΣΕIΑ
    Keywords: Industry and Services
    Abstract: Esta Guía proporciona una hoja de ruta para gobiernos locales, comunidades y museos sobre cómo definir conjuntamente una agenda de desarrollo local. Considera cinco dimensiones: 1. Utilizar el poder de los museos para el desarrollo económico local 2. Aprovechar el papel de los museos para la regeneración urbana y el desarrollo comunitario 3. Catalizar sociedades culturalmente conscientes y creativas 4. Promover los museos como espacios para la inclusión, la salud y el bienestar 5. Integrar el papel de los museos en el desarrollo local.
    DOI: 10.1787/bf427bb7-es
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  • 13
    Online Resource
    Online Resource
    문화와 지역발전: 영향 극대화 : 지방자치단체와 공동체, 박물관을 위한 지침서 (2024)
    Paris : OECD Publishing
    Details
    Language: Korean
    Pages: 1 Online-Ressource (102 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 文化と地域発展： 最大限の成果を求めて 地方政府、 コミュニティ、ミュージアム: 向けのガイド
    Parallel Title: Parallele Sprachausgabe Cultura e sviluppo locale: massimizzare l'impatto: Una guida per le amministrazioni locali, le comunità y e i musei
    Parallel Title: Parallele Sprachausgabe KULTURA W ROZWOJU LOKALNYM: PRZEWODNIK DLA SAMORZĄDÓW LOKALNYCH, SPOŁECZNOŚCI I MUZEÓW
    Parallel Title: Parallele Sprachausgabe Cultura e desenvolvimento local: maximizando o impacto: Um guia para governos locais, comunidades e museus
    Parallel Title: Parallele Sprachausgabe Cultura y desarollo local: maximizar el impacto : Una guía para gobiernos locales, comunidades y museos
    Parallel Title: Parallele Sprachausgabe Culture and local development: maximising the impact: A guide for local governments, communities and museums
    Parallel Title: Parallele Sprachausgabe Culture et développement local : améliorer l’impact : Guide pour les gouvernements locaux, les communautés et les musées
    Parallel Title: Parallele Sprachausgabe Πολιτισμός και τοπική ανάπτυξη: EΝΑΣ ΟΔΗΓΟΣ ΓΙΑ ΤΟΥΣ ΦΟΡΕΙΣ ΤΗΣ ΤΟΠΙΚΗΣΑΥΤΟΔΙΟΙΚΗΣΗΣ, ΤΙΣ ΚΟΙΝOΤΗΤΕΣ ΚΑΙ ΤΑ ΜΟΥΣΕIΑ
    Keywords: Industry and Services
    Abstract: 이 가이드는 지역 개발 의제를 함께 정의하는 방법에 대해 지방 정부, 지역사회 및 박물관에 로드맵을 제공합니다. 다음과 같은 5가지 차원을 고려합니다. 1. 지역경제 개발을 위한 박물관의 역량 활용 2. 도시 재생과 지역사회 조성 및 발전을 위한 박물관의 역할 구축 3. 문화 이해력 및 창의성 높은 사회 촉진 4. 사회적 포용성 및 건강과 웰빙을 위한 공간으로서의 박물관 증진 5. 지역 발전을 위한 박물관의 주도적 역할 강화.
    DOI: 10.1787/f12f1686-ko
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  • 14
    Online Resource
    Online Resource
    Framework for Anticipatory Governance of Emerging Technologies (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.165
    Keywords: Governance ; Science and Technology ; Industry and Services
    Abstract: Emerging technologies can contribute to unprecedented gains in health, energy, climate, food systems, and biodiversity. However, these technologies and their convergence sometimes carry risks to privacy, security, equity and human rights. This dual-edged nature of emerging technology requires policies that better anticipate disruptions and enable technology development for economic prosperity, resilience, security and sustainable development. Drawing on prior OECD work and legal instruments, this framework equips governments, other innovation actors and societies to anticipate and get ahead of governance challenges, and build longer-term capacities to shape innovation more effectively. Its “anticipatory technology governance” approach consists of five interdependent elements and associated governance tools: (1) embeding values throughout the innovation process; (2) enhancing foresight and technology assessment; (3) engaging stakeholders and society; (4) building regulation that is agile and adaptive; and (5) reinforcing international cooperation in science and norm-making. The emerging technology context determines how each of these elements is applied.
    DOI: 10.1787/0248ead5-en
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  • 15
    Online Resource
    Online Resource
    How well do online job postings match national sources in European countries? : Benchmarking Lightcast data against statistical and labour agency sources across regions, sectors and occupation (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2024/02
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: Data on online job postings represents an important source of information for local labour markets. Many countries lack statistics on labour demand that are sufficiently up-to-date and disaggregated across regions, sectors and occupations. Web-scraped data from online job postings can provide further insights on the trends in labour demand and the skills needed across regions, sectors and occupations. This paper assesses the comparability and validity between Lightcast and other data sources for Austria, Belgium, Bulgaria, Germany, Hungary, the Netherlands, Portugal, Romania, Spain and Sweden, for the years 2019 to 2022 across regions, sectors and occupations. It concludes with some recommendations for labour market analysts that want to use data on online job postings for assessing labour demand trends.
    DOI: 10.1787/e1026d81-en
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  • 16
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    OECD Services Trade Restrictiveness Index : Policy Trends up to 2024 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264535053 , 9789264910126 , 9789264646476
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Keywords: Dienstleistungshandel ; Handelshemmnisse ; OECD-Staaten ; Regulierung ; Trade
    Abstract: This report highlights key policy developments up to 2024 and the latest trends affecting services trade and digital trade. It also indicates best practices and the countries that lead in services reforms. The OECD Services Trade Restrictiveness Index (STRI) provides annually updated, comparable information on regulations affecting trade in services across 50 countries and 22 sectors from 2014 to 2024. The OECD’s quantification of services regimes across countries and over time seeks to inform the decisions of policy makers and regulators, to convey transparent and accessible information to exporters, and to provide a source of data for academic research on drivers and impediments to services trade.
    DOI: 10.1787/b9e5c870-en
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  • 17
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    Anti-Corruption and Integrity Outlook 2024 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264845589 , 9789264413832 , 9789264398047
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Perspectives de l'OCDE sur la lutte contre la corruption et l'intégrité 2024
    Parallel Title: Parallele Sprachausgabe Perspectivas de anticorrupción e integridad 2024
    Keywords: Anti-Korruption ; Interessenpolitik ; Politische Willensbildung ; OECD-Staaten ; Governance
    Abstract: This first edition of the OECD Anti-Corruption and Integrity Outlook analyses Member countries’ efforts to uphold integrity and fight corruption. Based on data from the Public Integrity Indicators, it analyses the performance of countries’ integrity frameworks, and explores how some of the main challenges to governments today (including the green transition, artificial intelligence, and foreign interference) are increasing corruption and integrity risks for countries. It also addresses how the shortcomings in integrity systems can impede countries’ responses to these major challenges. In providing a snapshot of how countries are performing today, the Outlook supports strategic planning and policy work to strengthen public integrity for the future.
    DOI: 10.1787/968587cd-en
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  • 18
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    Explanatory memorandum on the updated OECD definition of an AI system (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.8
    Keywords: Künstliche Intelligenz ; Definition ; OECD-Staaten ; Governance ; Science and Technology
    Abstract: In November 2023, OECD member countries approved a revised version of the Organisation’s definition of an AI system. This document contains proposed clarifications to the definition of an AI system contained in the 2019 OECD Recommendation on AI (the “AI Principles”) to support their continued relevance and technical soundness. The goal of the definition of an AI system in the OECD Recommendation is to articulate what is considered to be an AI system, for purposes of the recommendation.
    DOI: 10.1787/623da898-en
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  • 19
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    Digital adoption during COVID-19 : Cross-country evidence from microdata (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2024/03
    Keywords: Science and Technology ; Economics ; Industry and Services
    Abstract: The COVID-19 pandemic caused an unprecedented global economic downturn, affecting productivity, business dynamics, and digital technology adoption. Using a comprehensive commercial database from Spiceworks Ziff Davis, this study analyses the firm-level drivers of digitalisation during the pandemic across 20 European countries. The findings show that a considerable share of firms introduced new digital technologies during the COVID-19 crisis. Notably, firms that were larger, more digitalised, and more productive before the pandemic were more likely to introduce new digital technologies in 2020 and 2021. Additionally, firms with pre-existing complementary technologies had a higher likelihood of adopting digital applications that gained momentum during the pandemic (such as digital commerce, collaborative software, cloud, and analytics). These patterns may increase polarisation among the best-performing firms and the rest of the business population. Public policy can play a key role in fostering an inclusive digital transformation in the post-pandemic era.
    DOI: 10.1787/f63ca261-en
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  • 20
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    KULTURA W ROZWOJU LOKALNYM : PRZEWODNIK DLA SAMORZĄDÓW LOKALNYCH, SPOŁECZNOŚCI I MUZEÓW (2024)
    Paris : OECD Publishing
    Details
    Language: Polish
    Pages: 1 Online-Ressource (157 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 文化と地域発展： 最大限の成果を求めて 地方政府、 コミュニティ、ミュージアム: 向けのガイド
    Parallel Title: Parallele Sprachausgabe 문화와 지역발전: 영향 극대화: 지방자치단체와 공동체, 박물관을 위한 지침서
    Parallel Title: Parallele Sprachausgabe Cultura e sviluppo locale: massimizzare l'impatto: Una guida per le amministrazioni locali, le comunità y e i musei
    Parallel Title: Parallele Sprachausgabe Cultura e desenvolvimento local: maximizando o impacto: Um guia para governos locais, comunidades e museus
    Parallel Title: Parallele Sprachausgabe Cultura y desarollo local: maximizar el impacto : Una guía para gobiernos locales, comunidades y museos
    Parallel Title: Parallele Sprachausgabe Culture and local development: maximising the impact: A guide for local governments, communities and museums
    Parallel Title: Parallele Sprachausgabe Culture et développement local : améliorer l’impact : Guide pour les gouvernements locaux, les communautés et les musées
    Parallel Title: Parallele Sprachausgabe Πολιτισμός και τοπική ανάπτυξη: EΝΑΣ ΟΔΗΓΟΣ ΓΙΑ ΤΟΥΣ ΦΟΡΕΙΣ ΤΗΣ ΤΟΠΙΚΗΣΑΥΤΟΔΙΟΙΚΗΣΗΣ, ΤΙΣ ΚΟΙΝOΤΗΤΕΣ ΚΑΙ ΤΑ ΜΟΥΣΕIΑ
    Keywords: Industry and Services
    Abstract: Niniejszy Przewodnik stanowi plan działania dla samorządów lokalnych, społeczności i muzeów dotyczący wspólnego definiowania programu rozwoju lokalnego. Uwzględnia pięć wymiarów: 1. Wykorzystanie potencjału muzeów na rzecz lokalnego rozwoju -gospodarczego. 2. Wykorzystanie muzeów w rewitalizacji miast i rozwoju społeczności. 3. Wzmocnienie kulturowej świadomości i społecznej -kreatywności. 4. Promowanie muzeów jako miejsc integracji, zachowania zdrowia i dobrostanu. 5. Istotna rola muzeów w rozwoju lokalnym
    DOI: 10.1787/886042ae-pl
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  • 21
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    Rimettere in carreggiata la crescita della produttività del Trentino : Un confronto tra regioni “pari” (2024)
    Paris : OECD Publishing
    Details
    Language: Italian
    Pages: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Bringing Trentino's productivity growth back on track: A comparison with OECD "peer" regions
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Italy
    Abstract: La Provincia Autonoma di Trento (Trentino) è tra le regioni più produttive d'Europa, ma negli ultimi due decenni la crescita della sua produttività è stata stagnante. Di conseguenza, il divario di produttività del Trentino è aumentato di oltre il 20% rispetto a regioni con lo stesso livello di produttività nel 2000. L'analisi comparativa dei fattori di produttività del Trentino con quelli delle regioni "pari" evidenzia diverse priorità di politica economica. Queste includono: rilanciare la produttività nei settori commerciabili, anche attraverso una maggiore internazionalizzazione; aumentare la quota di forza lavoro con un'istruzione terziaria; e ottenere di più dalla R&S pubblica, incentivando al contempo la R&S del settore privato.
    DOI: 10.1787/01229edf-it
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  • 22
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    OECD Digital Economy Outlook 2024 (Volume 1) : Embracing the Technology Frontier (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264654266 , 9789264640122 , 9789264606852
    Language: English
    Pages: 1 Online-Ressource (161 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Perspectives de l’économie numérique de l’OCDE 2024 (Volume 1) : Cap sur la frontière technologique
    Keywords: Digitale Medien ; IKT-Sektor ; Informationstechnik ; OECD-Staaten ; Science and Technology
    Abstract: The OECD Digital Economy Outlook 2024, Volume 1: Embracing the Technology Frontier provides new insights on key technologies that underpin the digital technology ecosystem and their impacts. Using big data and machine-learning techniques, Volume 1 provides new estimates of the growth rate of the ecosystem’s core – the information and communications technology (ICT) sector. It then looks toward the technology frontier with perspectives on the future of artificial intelligence (AI) and how it can be shaped into a positive force. Volume 1 also analyses how people, firms and governments are adopting digital technologies, offering insights into the scale and scope of digital divides and how to boost equal opportunity and inclusion. To that end, it looks at the critical need for next generation wireless networks to provide unlimited connectivity everywhere. Moving beyond the hype of immersive technologies, Volume 1 examines the proven ability of virtual reality (VR) to scale, while identifying its opportunities and risks. Finally, it shines a spotlight on mental health in digital environments, including those most at risk.
    DOI: 10.1787/a1689dc5-en
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  • 23
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    Pillar One - Amount B : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264973954 , 9789264647114 , 9789264622838
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pilier Un - Montant B : Cadre Inclusif sur le BEPS
    Keywords: Steuererhebungsverfahren ; Gewinnverlagerung ; Steuervermeidung ; Verrechnungspreis ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
    DOI: 10.1787/21ea168b-en
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  • 24
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    Green Budgeting in OECD Countries 2024 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264859593 , 9789264719675 , 9789264499959
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Keywords: Umweltpolitik ; Finanzpolitik ; Öffentlicher Haushalt ; OECD-Staaten ; Environment ; Finance and Investment ; Governance
    Abstract: This report provides an overview of green budgeting practices across OECD countries based on the 2022 OECD Green Budgeting Survey, as well as the index methodology for the Survey. It takes stock of OECD countries’ progress in bringing climate and environmental considerations into budgeting frameworks and processes. Green budgeting involves a systematic approach across all stages of the budget process, including financial reporting and budget oversight. The growth in green budgeting in OECD countries, as shown in the report, demonstrates the key role of budget offices in ensuring that policy priorities relating to climate change and the environment are taken into account when allocating resources through the budget process.
    DOI: 10.1787/9aea61f0-en
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  • 25
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    Fertile Futures : Scenario Analysis on the Interconnected Dynamics of Fertiliser and Agricultural Markets (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.207
    Keywords: Agriculture and Food ; Environment
    Abstract: Fertilisers are crucial components of food systems, with impacts beyond agricultural markets. This study utilises the OECD-FAO Aglink-Cosimo model to examine the intricate interplay between fertiliser markets, policies, and their repercussions on agricultural markets, food security, and environmental sustainability over the medium term. Two distinct scenario analyses reveal significant insights. The first scenario shows that while short-term disruptions in fertiliser supply can be mitigated by existing stocks, prolonged deficits will increase global food prices by up to 6%, posing long-term threats to agriculture. In the second scenario, the removal of fertiliser subsidies in India leads to reduced domestic use, resulting in decreased agricultural production and exports coupled with increased imports. Although this will cause a modest 0.8% increase in global food prices, it will substantially cut agricultural greenhouse gas emissions by 7 million tonnes of CO2 equivalent, highlighting the pivotal role of domestic policies in attaining global environmental sustainability goals.
    DOI: 10.1787/b1606a57-en
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  • 26
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    Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023) : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264814677
    Language: English
    Pages: 1 Online-Ressource (334 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until December 2023. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.
    DOI: 10.1787/b849f926-en
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  • 27
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    The OECD-UNSD Multinational Enterprise Information Platform (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Statistics Working Papers no.2024/01
    Keywords: Economics ; Industry and Services
    Abstract: The OECD and the United Nations Statistics Division (UNSD) have developed jointly the new Multinational Enterprise Information Platform (MEIP). MEIP is built on past OECD and UN efforts to compile statistics on the scale and scope of the international activities of Multinational Enterprises (MNEs). The new platform uses publicly available data to gather information on the world’s 500 largest MNEs in a timely manner, facilitating a comprehensive view of their physical and digital presence. It also includes a monitoring tool for large events such as Mergers and Acquisitions (M&A). The platform also provides a valuable benchmark for National Statistical Offices (NSOs) and researchers, allowing them to compare the national presence of an individual MNE to the global presence. Information on MNEs and their global network can also be visualised in a user-friendly dashboard.
    DOI: 10.1787/b7d90a06-en
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  • 28
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    Social and Emotional Skills for Better Lives : Findings from the OECD Survey on Social and Emotional Skills 2023 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264457744 , 9789264848511 , 9789264694019
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 21 x 28cm.
    Keywords: Soziale Kompetenz ; Emotion ; Lebensqualität ; OECD-Staaten ; Education
    Abstract: Social and Emotional Skills for Better Lives presents results from the OECD’s Survey on Social and Emotional Skills (SSES) 2023. SSES is the largest international effort to collect data on these skills among 10- and 15-year-old students. The report explores how the following skills differ by socio-demographic groups and how they relate to key life outcomes: task performance skills (persistence, responsibility, self-control and achievement motivation); emotional regulation skills (stress-resistance, emotional control and optimism); engaging with others skills (assertiveness, sociability and energy); open-mindedness skills (curiosity, creativity and tolerance); and collaboration skills (empathy and trust). The results show that students’ social and emotional skills – or 21st century skills – are linked to better life outcomes, including academic success, greater life satisfaction, healthier behaviours, less test and class anxiety, and more ambitious career plans. The Survey also finds that these skills are inequitably distributed among students by age, gender, and socio-economic background. SSES 2023 was conducted in Bulgaria, Chile, Peru, Spain, Mexico, Ukraine, Bogotá (Colombia), Delhi (India), Dubai (United Arab Emirates), Emilia-Romagna (Italy), Gunma (Japan), Helsinki (Finland), Jinan (China), Kudus (Indonesia), Sobral (Brazil) and Turin (Italy). Results are compared to SSES 2019, which took place before the COVID-19 pandemic.
    DOI: 10.1787/35ca7b7c-en
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  • 29
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    OECD Agenda for Transformative Science, Technology and Innovation Policies (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.164
    Keywords: Environment ; Science and Technology ; Industry and Services
    Abstract: Multiple crises are triggering turbulence, instability and insecurity in contemporary societies, with impacts on economies, the environment, politics, and global affairs. An effective response will require governments to be more ambitious and act with greater urgency in their science, technology and innovation (STI) policies to meet global challenges. Sustained investments and greater directionality in research and innovation activities are needed, and these should coincide with a reappraisal of STI systems and STI policies to ensure they are “fit-for-purpose” to contribute to transformative change agendas. This policy paper provides a framework to support governments in making these assessments. It identifies six STI policy orientations for transformative change that should guide these assessments. It applies these orientations across multiple areas of STI policy, including R&D funding, the research and innovation workforce, and international R&D co-operation, and outlines a series of concrete policy actions STI policymakers can take to accelerate transformative change.
    DOI: 10.1787/ba2aaf7b-en
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    OECD Secretary-General Report to G20 Finance Ministers and Central Bank Governors on the Work of the Inclusive Forum on Carbon Mitigation Approaches (Brazil, February 2024) (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (15 p.)
    Keywords: Treibhausgas-Emissionen ; Klimapolitik ; OECD-Staaten ; Welt ; Environment ; Economics
    Abstract: This report presents developments of the work of the Inclusive Forum on Carbon Mitigation Approaches (IFCMA) to the G20 Finance Ministers and Central Bank Governors, and reflect on the IFCMA’s achievements one year on from its launch in February 2023.
    DOI: 10.1787/77e97c92-en
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    Co-ordination of green policies at the centre of government in Romania (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.45
    Keywords: Energy ; Agriculture and Food ; Environment ; Governance ; Romania
    Abstract: This policy paper analyses the institutional mechanisms in place and under preparation in Romania to steer and co-ordinate policy development and action priorities relating to climate change. It also reviews the risks and opportunities for the newly created co-ordination mechanisms within the centre of government in this policy area, looks at how the co-ordination mechanisms for greening of the economy align with existing governance frameworks in terms of mandate, and discusses lessons learned from the framework for sustainable development. Drawing upon extensive consultations and peer input from OECD countries, this policy paper offers tailored recommendations for enhancing green governance in Romania.
    DOI: 10.1787/86439554-en
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    Global Corporate Sustainability Report 2024 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264946163 , 9789264457232 , 9789264493476
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Keywords: Corporate Social Responsibility ; Nachhaltigkeitsbericht ; Unternehmensethik ; Welt ; Finance and Investment ; Governance ; Industry and Services
    Abstract: The OECD Global Corporate Sustainability Report aims to enhance the adoption of corporate governance policies that promote the sustainability and resilience of companies. It examines the evolving landscape of corporate sustainability practices worldwide and includes a focus on key dimensions outlined in the G20/OECD Principles of Corporate Governance, such as sustainability-related disclosure, shareholder-company dialogue, board responsibilities, and stakeholder interests. It offers comprehensive data analysis specifically designed to meet the needs of policymakers, regulators, and market participants.
    DOI: 10.1787/8416b635-en
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  • 33
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    Measuring social connectedness in OECD countries : A scoping review (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Well-being and Inequalities no.28
    Keywords: Soziale Beziehungen ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Social connections refer to the ways that people interact with and relate to one another. Their role in shaping well-being is increasingly recognised by government, alongside an understanding of the role public policy plays in creating the structures that promote or hinder connectedness. To improve the evidence base on this emerging policy priority and lay the groundwork for full measurement recommendations, this paper reviews a selection of official surveys fielded in OECD countries to understand patterns in data collection, establish priority areas for harmonisation, and create an inventory of available measures. The results are encouraging, in that all countries measure social connections. Yet challenges remain: (1) despite policy attention, loneliness is included in fewer than half of surveys, (2) there is little convergence in the actual indicators used to measure concepts like “loneliness”, “social support” or "frequency of socialising", and (3) survey frequency, particularly for time use, could be improved.
    DOI: 10.1787/f758bd20-en
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    Implementing the OECD Anti-Bribery Convention Phase 4 Report Two-Year Written Follow-Up Report: Greece (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Keywords: Anti-Korruption ; Griechenland ; OECD-Staaten ; Governance ; Greece
    Abstract: This Phase 4 Two-Year Written Follow-up report on Greece by the OECD Working Group on Bribery evaluates the implementation of the recommendations in the Phase 4 Evaluation report on Greece’s implementation of the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and the 2021 Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions. It was adopted by the OECD Working Group on Bribery on 12 June 2024.
    DOI: 10.1787/a3c117d5-en
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    Unleashing Policy Coherence to Achieve the SDGs : An Assessment of Governance Mechanisms (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264410510 , 9789264846296
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Keywords: Sustainable Development Goals ; UN-Entwicklungsziele ; Nachhaltige Entwicklung ; OECD-Staaten ; Governance
    Abstract: In an era of overlapping crises, achieving sustainable development is more challenging than ever. As we approach the 2030 deadline, the world is off track to meet most of the Sustainable Development Goals (SDGs). Urgent, transformative action is needed to reverse the setbacks. The OECD and its members have a central role to play in this global effort, guided by a shared commitment to global stability and progress. The OECD Recommendation on Policy Coherence for Sustainable Development (PCSD) is a key tool in addressing these challenges. It provides policymakers with the necessary mechanisms to ensure that policies across sectors and levels of government are mutually reinforcing in the pursuit of sustainable development, both domestically and globally. This report takes stock of the progress made in implementing the Recommendation over the past five years. It shows that many of the Parties to the Recommendation have laid a strong foundation for improving policy coherence. However, significant gaps remain, particularly in the capacity to assess the impact of policies on sustainable development and to integrate sustainable development into key governance processes.
    DOI: 10.1787/a1c8dbf8-en
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    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 Brazil, July 2024) (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport sur la fiscalité du Secrétaire général de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G20 (G20 Brésil, juillet 2024)
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; Internationales Steuerrecht ; Steuerharmonisierung ; G20-Staaten ; OECD-Staaten ; Taxation
    Abstract: The report describes some of the key developments in international tax reform since February 2024, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy and on the implementation of the BEPS minimum standards. It also covers progress made in tax transparency and on tax and development, tax administration and consumption taxes, as well as dedicated segments on tax and inequality and tax policy developments. This report was prepared by the OECD ahead of the third meeting of G20 Finance Ministers and Central Bank Governors held under the Brazilian G20 Presidency from 25-26 July 2024, in Rio de Janeiro, Brazil.
    DOI: 10.1787/3bacc6e8-en
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  • 37
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    Getting to Services in Towns and Villages : Preparing Regions for Demographic Change (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264545694 , 9789264803114
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Ländliche Entwicklung ; Dienstleistung ; Landbevölkerung ; Urban, Rural and Regional Development ; Transport ; Industry and Services
    Abstract: Across the world, people’s daily activities centre around clusters of population and economic activity. Settlements – cities, towns and villages – provide jobs and access to services for their own residents and others nearby. The quality of access to those services is key to promoting vibrant, inclusive and happier communities. However, access is not always uniformly distributed within countries, with metropolitan areas typically outperforming rural areas. This report looks at the interaction between geography and access to services. It considers three main factors: (1) The size of settlements; (2) Accessibility – the travel time associated with accessing settlements via car and public transport modes; and (3) Services – public and private services that are available and accessible across a variety of domains including health, finance and education. Numerous policy interventions hinge on improving service accessibility. Understanding the complex interactions between geography, transportation infrastructure, and service provision is essential for regional development policies and in particular for those regions facing population decline.
    DOI: 10.1787/df1e9b88-en
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  • 38
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    Making Dispute Resolution More Effective – Simplified Peer Review, Belize (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264677456
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Belize ; OECD-Staaten ; G20-Staaten ; Taxation ; Belize
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Belize.
    DOI: 10.1787/455a3441-en
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  • 39
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    Reform Management Fundamentals : Setting Up a Reform Program (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Keywords: Finanzverwaltung ; Reform ; OECD-Staaten ; Taxation
    Abstract: This reference guide provides a good grounding in what tax administration reform is, why it is important, what is involved in implementing it, and who should be involved in the reform process. The materials covered in this reference guide are designed to cover the key practices that have been proven to assist the management of reform efforts and will give the tax administrations the best chance of success in developing and implementing reform programs. This guide is divided into five chapters highlighting key terms and definitions, processes to develop and manage a reform program, and how to plan and manage a reform project. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.
    DOI: 10.1787/4d33b619-en
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  • 40
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    Competition and regulation in professions and occupations (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Roundtables on Competition Policy Papers no.307
    Keywords: Berufsrecht ; Regulierung ; Wettbewerb ; Beruf ; Freie Berufe ; OECD-Staaten ; Finance and Investment
    Abstract: The regulation of occupations is widespread, extending beyond the liberal professions, such as lawyers and engineers, to a broader set of other economic activities. Competition authorities have long been active in improving competition in these markets, both through enforcement action and by advocating to make regulation more pro-competitive. This paper aims to support competition authorities’ advocacy efforts. It includes an overview of the literature about the effects of regulation of professional services, which competition authorities can draw on to advocate for the benefits of less restrictive regulation where appropriate. The paper also brings together analytical frameworks developed by the OECD and jurisdictions such as Australia, the US and EU to assess regulatory barriers to competition. The paper further draws on case studies of advocacy efforts from competition authorities across a range of OECD member countries.
    DOI: 10.1787/218869f5-en
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  • 41
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    SME Digitalisation to manage shocks and transitions : 2024 OECD D4SME survey (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.62
    Keywords: Digitalisierung ; KMU ; Schock ; OECD-Staaten ; Economics ; France ; Italy ; Japan ; Spain
    Abstract: Although uptake of digital practices by SMEs continues to increase, so too has the “digital gap” with larger firms. Understanding the drivers and persisting bottlenecks of SME digitalisation as well as gaining a deeper understanding of their practices and digitalisation processes is key to inform policy decisions to help bridge this gap. This is the primary purpose of the survey this paper draws its findings from, conducted in seven OECD countries (France, Germany, Italy, Japan, Korea, Spain and the United States), in co-operation with digital platforms partners of the OECD D4SME Global Initiative. Survey findings provide new insights on SMEs’ digital journeys and how digital tools can support them in navigating short-term challenges and enhancing long-term resilience. The survey also provides evidence about SMEs' use and perception of AI technologies (with a focus on “generative AI”), their application of data analytics for tracking environmental performance, and the impact on mental wellbeing of digital practices in the workplace.
    DOI: 10.1787/eb4ec9ac-en
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  • 42
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    Export restrictions on staple crops since 2007 : An overview based on the OECD database on export restrictions on staple crops (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.210
    Keywords: Agriculture and Food
    Abstract: The OECD database on export restrictions on staple crops is an integral part of the Agricultural Market Information System (AMIS) initiative. Data collected between January 2007 to April 2024 show an increased use of export restrictions during the global food price crisis of 2007-08, the COVID-19 pandemic, and following Russia’s full-scale invasion of Ukraine, with the first period witnessing a significantly higher use of export restrictions than the two subsequent crises. During the first two periods, export taxes prevailed, while prohibitions have been more prominent during the war in Ukraine. The analysis shows that the type of export restriction most commonly used varied by commodity. Maize experienced predominantly export taxes and prohibitions, while minimum export prices and quotas were frequently used for rice. Soybeans were primarily targeted by export taxes, whereas a mix of export quotas and taxes were used for wheat. Only a small proportion of export restrictions lasted less than a month.
    DOI: 10.1787/ccfa8a95-en
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  • 43
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    Shaping students' financial literacy : The role of parents and socio-economic backgrounds (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 21 x 28cm.
    Series Statement: PISA in Focus no.126
    Keywords: Finanzwissen ; Studierende ; OECD-Staaten ; Education
    Abstract: The results of the PISA 2022 financial literacy assessment show that many 15-year-olds should be better prepared for their financial future, as they are not able to apply their financial knowledge to real-life situations. In every participating country and economy, students from disadvantaged socio-economic backgrounds performed significantly worse than their advantaged peers. PISA data also show that students who discuss money matters with their parents, and those who make autonomous decisions about how to spend their money, achieve higher levels of financial literacy. This PISA in Focus examines the proportion of students who do not achieve baseline financial literacy and explores the links between socio-economic backgrounds, parental interactions and financial literacy performance.
    DOI: 10.1787/c3f3dc74-en
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  • 44
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    Understanding the resilience of fertiliser markets to shocks : An overview of fertiliser policies (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.208
    Keywords: Agriculture and Food
    Abstract: In the wake of significant price increases in 2021 and 2022, countries introduced new or revised their fertiliser policies, further complicating the policy landscape in a highly concentrated market susceptible to supply disruptions. This report takes stock of the variety of policies in place and develops a framework for their classification and analysis. Key insights include the evolution and composition of farmer support estimates for mineral fertiliser use, the generally low or zero import tariffs reflecting high import dependence, and the non-transparent and frequently changing export restrictions imposed by major exporters. The analysis also shows a clear shift in policies from supporting mineral fertilisers to reducing their use or supporting organic fertiliser production and use. Yet, despite the potential of organic fertilisers, expanding their use and development will require substantial investment, changes in farm management, and policy adjustments.
    DOI: 10.1787/43664170-en
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  • 45
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    Making Dispute Resolution More Effective – Simplified Peer Review, Cook Islands (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264751323
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Cookinseln ; OECD-Staaten ; G20-Staaten ; Taxation ; Cook Islands
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by the Cook Islands.
    DOI: 10.1787/bf483409-en
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  • 46
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    Chambers of commerce and the business of skills (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2024/07
    Keywords: Industry and Services ; Employment
    Abstract: In today's rapidly evolving economy, businesses are facing growing challenges in recruiting workers with the right skills. Chambers of commerce can play an important role in helping communities tackle these pressing issues and building skills systems that are fit for the future. This paper draws on a 2024 survey undertaken by the OECD in collaboration with Eurochambres and the International Chamber of Commerce, covering chambers from 65 countries and transnational regions. It explores the role chambers play in shaping and implementing skills policies at local, regional and national levels. Common approaches include supporting strategy development at both national and regional/local levels; serving as an intermediary between businesses and skills programmes; and, at least to some degree, being a direct provider of training themselves. As demands for agile and inclusive skills systems grow, this paper serves as a first step to explore how chambers can further support skills agendas.
    DOI: 10.1787/712a9ddc-en
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    Making Dispute Resolution More Effective – Simplified Peer Review, Nigeria (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633209
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Nigeria ; OECD-Staaten ; G20-Staaten ; Taxation ; Nigeria
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Nigeria.
    DOI: 10.1787/c9e066d0-en
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    Making Dispute Resolution More Effective – Simplified Peer Review, Albania (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264648036
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Albanien ; OECD-Staaten ; G20-Staaten ; Taxation ; Albania
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Albania.
    DOI: 10.1787/1ba69794-en
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  • 49
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    2024 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2024 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on the 2022 Report “Tax Co-operation for the 21st Century” and the 2023 Progress Report. The principles of tax co-operation set out in those reports have become even more important in light of the implementation of the Global Minimum Tax, which took effect from the beginning of this year. This report sets out the advances being made in implementing the vision for co-operation amongst tax administrations with a specific focus on the Global Minimum Tax. It also sets out areas of tax co-operation beyond the corporate tax system looking at recent developments in the exchange of information between tax administration as well as other transparency initiatives with respect to taxation of individuals. Finally, it addresses the implications of these developments in the international tax system for developing countries with respect to both direct and indirect taxes as well as the digitalisation of tax administration. This report was prepared by the OECD to inform the discussions at the May 2024 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Italian Presidency.
    DOI: 10.1787/24adfedf-en
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  • 50
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    Measuring Progress in Adapting to a Changing Climate : Insights from OECD countries (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264640344 , 9789264431270
    Language: English
    Pages: 1 Online-Ressource (141 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimawandel ; OECD-Staaten ; Environment ; Chile ; Korea, Republic of ; Slovak Republic ; United Kingdom
    Abstract: To better address the impacts from climate change, OECD countries are increasingly making climate change adaptation a policy priority. Assessing progress in the implementation of national adaptation policies is a critical step in understanding how adaptation efforts contribute to strengthening climate resilience, and whether they are effective. Experience in policy design and implementation has grown significantly, however measuring progress remains a challenge for countries. Building on a cross-country survey and country case studies carried out in Chile, Korea, the Slovak Republic and the United Kingdom, this report provides insights into current OECD country practices in measuring climate adaptation. It proposes a framework that can guide countries on what needs to be measured and how, and discusses the role that adaptation indicators and a conducive institutional environment can play in strengthening adaptation measurement.
    DOI: 10.1787/8cfe45af-en
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  • 51
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    Education at a Glance 2024 Sources, Methodologies and Technical Notes (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (384 p.) , 21 x 28cm.
    Keywords: Bildungsstatistik ; Statistische Methode ; Statistische Daten ; OECD-Staaten ; Education
    Abstract: This publication provides additional reference material for Education at a Glance 2024, the authoritative source for data on the state of education around the world. It provides guidance on the data and methodologies used to calculate each indicator. It also contains references to the sources and specific notes for each country.
    DOI: 10.1787/e7d20315-en
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    Ensuring policy coherence through better policy development, co-ordination and stakeholder participation in Romania (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.46
    Keywords: Energy ; Agriculture and Food ; Environment ; Governance ; Development ; Romania
    Abstract: Policy coherence relies on the development of strategic plans, the availability and use of relevant evidence and data, the right set of skills across the public administration, political commitment, and leadership. Effective policy coherence cannot be achieved without good co-ordination, which relies on sound co-ordination mechanisms, such as interministerial committees or councils, as well as information-sharing tools. The legitimacy and coherence of public policy is also grounded in the support that a government has from stakeholders and citizens. This policy paper offers a tailored policy framework for Romania that builds further on the other outputs of the TSI project “Enhancing Policy Coherence, Transparency, and Co-ordination at the Centre of Government in Romania”. It includes tailored and actionable tools for improving policy coherence across government by strengthening policy development, co-ordination, and stakeholder participation.
    DOI: 10.1787/a9d50cc9-en
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  • 53
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    Πολιτισμός και τοπική ανάπτυξη : EΝΑΣ ΟΔΗΓΟΣ ΓΙΑ ΤΟΥΣ ΦΟΡΕΙΣ ΤΗΣ ΤΟΠΙΚΗΣΑΥΤΟΔΙΟΙΚΗΣΗΣ, ΤΙΣ ΚΟΙΝOΤΗΤΕΣ ΚΑΙ ΤΑ ΜΟΥΣΕIΑ (2024)
    Paris : OECD Publishing
    Details
    Language: Greek, Modern (1453- )
    Pages: 1 Online-Ressource (114 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 文化と地域発展： 最大限の成果を求めて 地方政府、 コミュニティ、ミュージアム: 向けのガイド
    Parallel Title: Parallele Sprachausgabe 문화와 지역발전: 영향 극대화: 지방자치단체와 공동체, 박물관을 위한 지침서
    Parallel Title: Parallele Sprachausgabe Cultura e sviluppo locale: massimizzare l'impatto: Una guida per le amministrazioni locali, le comunità y e i musei
    Parallel Title: Parallele Sprachausgabe KULTURA W ROZWOJU LOKALNYM: PRZEWODNIK DLA SAMORZĄDÓW LOKALNYCH, SPOŁECZNOŚCI I MUZEÓW
    Parallel Title: Parallele Sprachausgabe Cultura e desenvolvimento local: maximizando o impacto: Um guia para governos locais, comunidades e museus
    Parallel Title: Parallele Sprachausgabe Cultura y desarollo local: maximizar el impacto : Una guía para gobiernos locales, comunidades y museos
    Parallel Title: Parallele Sprachausgabe Culture and local development: maximising the impact: A guide for local governments, communities and museums
    Parallel Title: Parallele Sprachausgabe Culture et développement local : améliorer l’impact : Guide pour les gouvernements locaux, les communautés et les musées
    Keywords: Industry and Services
    Abstract: Αυτός ο Οδηγός παρέχει έναν οδικό χάρτη για τις τοπικές κυβερνήσεις, τις κοινότητες και τα μουσεία σχετικά με το πώς να διαμορφώσουν από κοινού ένα πρόγραμμα τοπικής ανάπτυξης. Λαμβάνει υπόψη πέντε διαστάσεις: 1. Αξιοποίηση της δύναμης των μουσείων για την τοπική οικονομική ανάπτυξη. 2. Ενίσχυση του ρόλου των μουσείων για την αστική αναζωογόνηση και την κοινοτική ανάπτυξη. 3. Καλλιέργεια πολιτισμικά ευαισθητοποιημένων και δημιουργικών κοινωνιών. 4. Προβολή των μουσείων ως χώρων κοινωνικής ένταξης, ποιότητας ζωής και ευημερίας. 5. Εδραίωση του ρόλου των μουσείων στην τοπική ανάπτυξη.
    DOI: 10.1787/ef748efe-el
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  • 54
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    文化と地域発展： 最大限の成果を求めて 地方政府、 コミュニティ、ミュージアム : 向けのガイド (2024)
    Paris : OECD Publishing
    Details
    Language: Japanese
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 문화와 지역발전: 영향 극대화: 지방자치단체와 공동체, 박물관을 위한 지침서
    Parallel Title: Parallele Sprachausgabe Cultura e sviluppo locale: massimizzare l'impatto: Una guida per le amministrazioni locali, le comunità y e i musei
    Parallel Title: Parallele Sprachausgabe KULTURA W ROZWOJU LOKALNYM: PRZEWODNIK DLA SAMORZĄDÓW LOKALNYCH, SPOŁECZNOŚCI I MUZEÓW
    Parallel Title: Parallele Sprachausgabe Cultura e desenvolvimento local: maximizando o impacto: Um guia para governos locais, comunidades e museus
    Parallel Title: Parallele Sprachausgabe Cultura y desarollo local: maximizar el impacto : Una guía para gobiernos locales, comunidades y museos
    Parallel Title: Parallele Sprachausgabe Culture and local development: maximising the impact: A guide for local governments, communities and museums
    Parallel Title: Parallele Sprachausgabe Culture et développement local : améliorer l’impact : Guide pour les gouvernements locaux, les communautés et les musées
    Parallel Title: Parallele Sprachausgabe Πολιτισμός και τοπική ανάπτυξη: EΝΑΣ ΟΔΗΓΟΣ ΓΙΑ ΤΟΥΣ ΦΟΡΕΙΣ ΤΗΣ ΤΟΠΙΚΗΣΑΥΤΟΔΙΟΙΚΗΣΗΣ, ΤΙΣ ΚΟΙΝOΤΗΤΕΣ ΚΑΙ ΤΑ ΜΟΥΣΕIΑ
    Keywords: Industry and Services
    Abstract: 本ガイドは、地方自治体、地域社会、そしてミュージアムが、どのようにして地域開発アジェンダを共に定義していくかについて、ロードマップを提供するものである。以下の5つの側面について考察している： １ ．地域の経済発展のためにミュージアムの力を活用する。 ２ ．都市の再生と地域社会の発展におけるミュージアムの役割を確立する。 ３ ．文化を意識し創造的な社会を促進する。 ４ ．包摂、健康と幸福の場としてのミュージアムを推進する。 ５ ．地域発展にミュージアムの役割を位置づける。
    DOI: 10.1787/bd0b6074-ja
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  • 55
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    Culture et développement local : améliorer l’impact : Guide pour les gouvernements locaux, les communautés et les musées (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2019/07
    Parallel Title: Parallele Sprachausgabe 文化と地域発展： 最大限の成果を求めて 地方政府、 コミュニティ、ミュージアム: 向けのガイド
    Parallel Title: Parallele Sprachausgabe 문화와 지역발전: 영향 극대화: 지방자치단체와 공동체, 박물관을 위한 지침서
    Parallel Title: Parallele Sprachausgabe Cultura e sviluppo locale: massimizzare l'impatto: Una guida per le amministrazioni locali, le comunità y e i musei
    Parallel Title: Parallele Sprachausgabe KULTURA W ROZWOJU LOKALNYM: PRZEWODNIK DLA SAMORZĄDÓW LOKALNYCH, SPOŁECZNOŚCI I MUZEÓW
    Parallel Title: Parallele Sprachausgabe Cultura e desenvolvimento local: maximizando o impacto: Um guia para governos locais, comunidades e museus
    Parallel Title: Parallele Sprachausgabe Cultura y desarollo local: maximizar el impacto : Una guía para gobiernos locales, comunidades y museos
    Parallel Title: Parallele Sprachausgabe Culture and local development: maximising the impact: A guide for local governments, communities and museums
    Parallel Title: Parallele Sprachausgabe Πολιτισμός και τοπική ανάπτυξη: EΝΑΣ ΟΔΗΓΟΣ ΓΙΑ ΤΟΥΣ ΦΟΡΕΙΣ ΤΗΣ ΤΟΠΙΚΗΣΑΥΤΟΔΙΟΙΚΗΣΗΣ, ΤΙΣ ΚΟΙΝOΤΗΤΕΣ ΚΑΙ ΤΑ ΜΟΥΣΕIΑ
    Keywords: Industry and Services
    Abstract: Ce guide fournit une feuille de route aux gouvernements locaux, aux communautés et aux musées sur la manière de définir ensemble un programme de développement local. Il prend en compte cinq dimensions : Exploiter le pouvoir des musées en faveur du développement économique local ; 2. S’appuyer sur le rôle des musées pour la réhabilitation urbaine et le développement de la communauté ; 3. Créer des sociétés ouvertes à la culture et créatives ; 4. Faire des musées des espaces d’inclusion, de santé et de bien-être ; 5. Placer les musées au cœur du développement local.
    DOI: 10.1787/225d30d4-fr
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  • 56
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    Bringing Trentino's productivity growth back on track : A comparison with OECD "peer" regions (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2024/03
    Parallel Title: Parallele Sprachausgabe Rimettere in carreggiata la crescita della produttività del Trentino: Un confronto tra regioni “pari”
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Italy
    Abstract: The Autonomous Province of Trento (Trentino) is among the most productive regions in Europe, but over the past two decades its productivity growth has stagnated. As a result, the productivity gap of Trentino widened by over 20% compared to regions with the same productivity level in 2000. The benchmarking of productivity drivers in Trentino with those of “peer” regions points to several policy priorities, including: reviving productivity in tradeable sectors, also through increased internationalisation; increasing the share of the labour force with a tertiary education; and getting more out of public R&D while boosting private sector R&D.
    DOI: 10.1787/0e74a691-en
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  • 57
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    How well do online job postings match national sources in large English speaking countries? : Benchmarking Lightcast data against statistical sources across regions, sectors and occupations (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2024/01
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: This paper presents the first international assessment of the Lightcast vacancy data representativeness based on benchmarking against officially reported vacancy data in Australia, Canada, the United Kingdom and the United States. The analysis compares distributions in the Lightcast data versus official data across large (TL2) regions, industrial sectors and occupational categories. The analysis shows differences in representativeness across countries and on the three dimensions considered. In general, regional representativeness is considerably better than both occupational and sectoral representativeness.
    DOI: 10.1787/c17cae09-en
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  • 58
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    Challenging Social Inequality Through Career Guidance : Insights from International Data and Practice (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264933613 , 9789264983731 , 9789264980235
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Keywords: Soziale Mobilität ; Berufsberatung ; Karriereplanung ; Erwerbsverlauf ; Soziale Ungleichheit ; OECD-Staaten ; Education
    Abstract: This report explores how school-level career guidance systems can more effectively respond to social inequalities. It draws on new analysis of PISA and PIAAC data and builds on the OECD Career Readiness Indicators to review the impact of inequalities related primarily to socio-economic background, gender and migrant status/ethnicity on the character of education-to-work transitions. The data analysis identifies additional barriers facing certain demographic groups in converting human capital into successful employment. It also finds that teenage access to career development is strongly patterned by the demographic characteristics of students. Consequently, the report highlights a range of career guidance interventions that can be expected to mitigate the negative impact of inequalities on student outcomes, enabling fairer access to economic opportunities. The report concludes by reviewing how the innovative new Career Education Framework in New Brunswick (Canada) systematically addresses inequalities within K-12 provision.
    DOI: 10.1787/619667e2-en
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  • 59
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    Fiscal Sustainability of Health Systems : How to Finance More Resilient Health Systems When Money Is Tight? (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264913097 , 9789264394872 , 9789264379046
    Language: English
    Pages: 1 Online-Ressource (207 p.) , 21 x 28cm.
    Keywords: Gesundheitsfinanzierung ; Gesundheitskosten ; Gesundheitswesen ; Finanzpolitik ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Finding sufficient funds to pay for more resilient health systems is challenging in the current economic context. COVID-19 has shown the need for additional targeted spending on public health interventions, the digital transformation of health systems, and bolstering the health workforce. Rising incomes, technological innovation and changing demographics put further upward pressure on health spending. This could result in health spending reaching 11.8% of GDP across OECD counties by 2040. This publication explores the policy options to finance more resilient health systems whilst maintaining fiscal sustainability. It finds that the scale of the additional health financing needs requires ambitious and transformative policy changes. Robust actions to encourage healthier populations and policies to reduce ineffective spending can put future health expenditure on a far gentler upward trajectory. These would enable spending to reach a more sustainable 10.6% of GDP in 2040. Better budgetary governance is critical. It improves how public funds for health are determined, executed and evaluated. Therefore, a focus of this report is on how good budgeting practices can increase the efficiency of current public spending, and also enable more ambitious policy changes in the medium to longer-term. Findings of this report are targeted at health and finance policy makers, with improved dialogue between health and finance ministries especially important when governments are operating in a constrained fiscal setting.
    DOI: 10.1787/880f3195-en
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  • 60
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    Rethinking Health System Performance Assessment : A Renewed Framework (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264944329 , 9789264653399 , 9789264507401
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Parallele Sprachausgabe Repenser l'évaluation de la performance des systèmes de santé : Un cadre renouvelé
    Keywords: Gesundheitswesen ; Performance-Messung ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Health systems are under intense pressure to adapt to evolving needs and megatrends driven by population ageing, digitalisation, and climate change. They also need to be better prepared to withstand sudden, large-scale shocks such as pandemics, financial crises, natural disasters, or cyberattacks. This shifting policy context and emerging challenges called for a revision in how OECD countries assess health system performance, to help ensure that health systems meet people’s health needs and preferences while providing quality healthcare for all. This document presents the OECD’s renewed health system performance assessment framework. It incorporates new performance dimensions, notably people-centredness, resilience, and environmental sustainability, and places increased emphasis on addressing inequalities, including those related to gender. This framework expands on existing OECD efforts in these domains and integrates the most recent advancements in health system performance assessment. By offering common definitions and fostering a shared understanding among policy makers, stakeholders and organisations, the updated framework will enhance international collaboration. Furthermore, it lays the foundation for developing future indicators, facilitating data collection, policy analysis, and the integration of knowledge.
    DOI: 10.1787/107182c8-en
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    Peer review of the Danish shipbuilding industry (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264978782
    Language: English
    Pages: 1 Online-Ressource (30 p.)
    Series Statement: Reviews of Shipbuilding Economies
    Keywords: Schiffbau ; Dänemark ; Industry and Services
    Abstract: Denmark has a long history in marine industry. Although newbuilding activity has decreased significantly since the late 1970s, based on its long history and well-established expertise within the industry, Denmark continues to have a strong maritime value chain including marine equipment, ship design, ship repair and finance. After the closure of shipyards, the yards have been transformed into industrial innovation sites. The Danish maritime industry’s competitiveness is shaped by its historically strong value chain including marine equipment industry and its several public-private partnerships that contribute to innovations. Several partnerships support decarbonisation in the maritime sector, notably the “Green Ship of the Future” which focuses on exploring new technologies for zero-emission maritime transport and involve many partners from the maritime industry. As in many other economies, securing workforce for the maritime industry has become one of the main challenges in Denmark. To attract young talents, maritime companies and associations in Denmark develop industry-university cooperation such as private-funded research projects and internship programs.
    DOI: 10.1787/5ec9003b-en
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  • 62
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    Cadre relatif à la gouvernance anticipative des technologies émergentes (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Framework for Anticipatory Governance of Emerging Technologies
    Keywords: Industry and Services ; Governance ; Science and Technology
    Abstract: Les technologies émergentes peuvent être source d’avantages sans précédent dans les domaines de la santé, de l’énergie, du climat, des systèmes alimentaires et de la biodiversité. Cela dit, ces technologies et leur convergence présentent parfois des risques pour la vie privée, la sécurité, l’équité et les droits humains. Cette dualité impose aux pouvoirs publics de mieux anticiper les bouleversements et de créer les conditions requises pour que le développement technologique favorise la prospérité économique, la résilience, la sécurité et la recherche de solutions aux problèmes sociétaux. Fondé sur les travaux antérieurs et les instruments juridiques de l’OCDE, le présent cadre fournit aux pouvoirs publics, aux autres acteurs de l’innovation et à la société dans son ensemble les moyens d’anticiper les problèmes de gouvernance, de les traiter en amont et de renforcer les capacités dans ce domaine à plus long terme afin d’orienter plus efficacement l’innovation. Le principe de « gouvernance anticipative des technologies » sur lequel il repose est composé de cinq éléments interdépendants et outils de gouvernance connexes : (1) des valeurs directrices, (2) le renseignement stratégique, (3) la mobilisation des parties prenantes, (4) une réglementation agile et (5) la coopération internationale. La manière dont chacun de ces éléments s’applique dépend du contexte dans lequel s’inscrivent les technologies émergentes.
    DOI: 10.1787/a48858ef-fr
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    Environmental Justice : Context, Challenges and National Approaches (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264880269 , 9789264421233
    Language: English
    Pages: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Justicia ambiental : Contexto, retos y estrategias nacionales
    Parallel Title: Parallele Sprachausgabe Justice environnementale : Contexte, défis et approches nationales
    Keywords: Umweltbelastung ; Gerechtigkeit ; OECD-Staaten ; Environment
    Abstract: There is mounting evidence that, depending on social and economic circumstances, some communities and groups may face disproportionate exposure to environmental hazards, bear an inequitable share of the costs associated with environmental policies or face more barriers to participating in environmental decision-making. As countries increase their efforts to tackle environmental degradation, pollution and climate change, the concept of environmental justice can shed light on how to ensure fairness in the processes and outcomes of environmental policymaking. This report examines the plurality of the concept of environmental justice, its underlying conceptual pillars and how it has emerged in different contexts around the world. The report also provides the first policy stocktake of how governments across the OECD and beyond are seeking to redress environmental justice concerns, building upon insights from 26 responses to the OECD Environmental Justice Survey as well as complementary desk analysis across a broader set of countries.
    DOI: 10.1787/57616eb4-en
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    Making Dispute Resolution More Effective – Simplified Peer Review, Serbia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264871656
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Serbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Serbia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Serbia.
    DOI: 10.1787/a4f1f68a-en
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    No strings attached? Making sense of flexible financing in philanthropy (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264837416
    Language: English
    Pages: 1 Online-Ressource (50 p.)
    Keywords: Wohltätigkeit ; OECD-Staaten ; Development
    Abstract: Increasingly, philanthropic donors are moving from supporting specific projects to providing untied general support to their grantees. In response to the shift, this report sheds light on flexible financing – the practice of providing grantees unearmarked funding. It examines “trust-based philanthropy” to better understand both advocacy for, and scepticism towards, this approach. In so doing, it highlights the need for an empirical understanding of financing practices in philanthropy. The report focuses on one form of flexible financing: core budget support. It assesses the advantages and disadvantages of this approach for both philanthropic funders and grantees. To that end, it explores both the dynamics of grant-making as a contract and the implications of flexible funding on different types of grantees. Research is based on evidence from the OECD database on Private Philanthropy for Development. It looks at flexible funding from more than 180 private philanthropic donors from 32 countries, and historical yearly giving from 20 large foundations. Based on these data, it analyses the factors that influence philanthropic financing, using Bayesian statistics.
    DOI: 10.1787/0264b47f-en
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    Determining the Price of Minerals : A Transfer Pricing Framework for Lithium (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Prix des minéraux : Cadre de détermination des prix de transfert du lithium
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia para el litio
    Keywords: Lithium ; Verrechnungspreis ; OECD-Staaten ; Energy ; Taxation
    Abstract: In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as lithium, which is primarily used for battery production. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of lithium in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax lithium exports appropriately.
    DOI: 10.1787/a607ff0a-en
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  • 67
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    Making Dispute Resolution More Effective – Simplified Peer Review, Mauritius (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264668041
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Mauritius ; OECD-Staaten ; G20-Staaten ; Taxation ; Mauritius
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Mauritius.
    DOI: 10.1787/d3a8cf7e-en
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  • 68
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    Methodology of the OECD database on export restrictions on staple crops (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 21 x 28cm.
    Keywords: Agraraußenhandel ; Exportbeschränkung ; Datenbank ; Wissenschaftliche Methode ; OECD-Staaten ; Welt ; Agriculture and Food
    Abstract: The OECD has developed a database containing information on export restrictions on staple crops from 2007 onwards. This database provides detailed information for country-specific analysis and presents the information in an aggregate way so as to allow comparisons across countries, measures, and commodities. The structure of the database allows for tracking the evolution of these export restrictions over time.
    DOI: 10.1787/afad5112-en
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  • 69
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    Peer review of the Finnish shipbuilding industry (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264675735
    Language: English
    Pages: 1 Online-Ressource (57 p.)
    Series Statement: Reviews of Shipbuilding Economies
    Keywords: Schiffbau ; Finnland ; Industry and Services ; Finland
    Abstract: The Finnish maritime industry has evolved over five development waves that have made the industry innovative and technologically advanced. Finnish yards are very dependent on the global market given the relatively small size of Finland’s domestic market and the fact that only special vessels are ordered by domestic operators, such as passenger ferries, ice breakers and military ships. Finland’s shipbuilding industry is currently very active in two broad market segments: cruise/passenger ships and Arctic and specialised vessels. Finland belongs to the small circle of four European countries that construct very large cruise ships. As Finnish trade and welfare depend on exports, and as its harbours freeze in winter, the country positioned itself to be the centre of Arctic expertise with the continuous development of ice breaking and special vessels production. Finland has a wide network of companies involved in manufacturing equipment for ships, offshore and other marine activities.
    DOI: 10.1787/26cbb97f-en
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    Making Dispute Resolution More Effective – Simplified Peer Review, Seychelles (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264530225
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Seychellen ; OECD-Staaten ; G20-Staaten ; Taxation ; Seychelles
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Seychelles.
    DOI: 10.1787/ef6ffeec-en
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  • 71
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    Un Guide de ressources sur les mesures gouvernementales visant à renforcer l’intégrité des entreprises (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264851153
    Language: French
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Una Guía de recursos sobre medidas estatales para reforzar la integridad empresarial
    Parallel Title: Parallele Sprachausgabe A Resource Guide on State Measures for Strengthening Business Integrity
    Keywords: Industry and Services
    Abstract: Alors que les efforts de lutte contre la corruption étaient auparavant du ressort des gouvernements, le secteur privé est progressivement devenu un acteur essentiel, ce qui représente un changement de paradigme significatif depuis les prémices du développement des politiques de lutte contre la corruption. Ce guide de ressources fournit aux États un cadre permettant d'identifier et de mettre en œuvre une combinaison appropriée de sanctions et d'incitations visant à encourager l'intégrité des entreprises. Il reflète les derniers développements dans le paysage mondial de la lutte contre la corruption et contient des études de cas qui permettent de partager des informations et du savoir-faire et d'inspirer les États et le secteur privé.
    DOI: 10.1787/da3d52d1-fr
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  • 72
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    Making Dispute Resolution More Effective – Simplified Peer Review, Pakistan (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264751637
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Pakistan ; OECD-Staaten ; G20-Staaten ; Taxation ; Pakistan
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Pakistan.
    DOI: 10.1787/9e56fbc7-en
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  • 73
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    Bridging Talent Shortages in Tech : Skills-first Hiring, Micro-credentials and Inclusive Outreach (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264595200 , 9789264618367
    Language: English
    Pages: 1 Online-Ressource (81 p.) , 21 x 28cm.
    Series Statement: Getting Skills Right
    Keywords: Hochqualifizierte Arbeitskräfte ; Hochtechnologie ; Qualifikation ; Bildungsabschluss ; Weiterbildung ; OECD-Staaten ; Education ; Employment
    Abstract: Talent shortages in the tech sector pose significant challenges for firms, workers and governments, hindering productivity, innovation, job satisfaction and economic growth. To address these shortages, this report emphasises the importance of a comprehensive, multi-stakeholder strategy based on innovative policy actions. This includes adopting skills-first approaches to hiring, which prioritise specific skills over traditional qualifications, expanding talent pools and enabling employers to adapt more dynamically to evolving technological demands. Additionally, the promotion of micro-credentials is highlighted as a crucial tool for facilitating rapid skill development tailored to current industry needs, thereby supporting continuous learning and workforce agility. Furthermore, fostering inclusivity in the tech sector is essential. The report advocates for inclusive initiatives that broaden the talent pool by addressing barriers faced by under-represented groups, including women, minorities, youth and migrants. The report emphasises that successful implementation of these strategies requires robust collaboration among governments, education and training institutions, and the private sector. It draws on exemplary practices from various OECD countries to illustrate effective approaches to fostering such collaboration, ensuring sustainable solutions to alleviate talent shortages in the tech sector globally.
    DOI: 10.1787/f35da44f-en
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  • 74
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    Strengthening International Tax Transparency on Real Estate – From Concept to Reality : OECD Report to G20 Finance Ministers and Central Bank Governors (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le domaine immobilier – de la théorie à la pratique : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20
    Keywords: Fiskalische Transparenz ; Internationales Steuerrecht ; Grundeigentum ; Immobilien ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: In July 2023, following a request from the Indian G20 Presidency, the OECD delivered a report making the case for enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture on a voluntary basis. Since then, technical work has continued at OECD-level to refine the understanding of the information needs of tax administrations, the information they have available and the steps needed to deliver increased transparency in this area. Against this background, this report sets out the building blocks to bring increased transparency into practice. These building blocks can be adopted incrementally by interested jurisdictions, starting with maximising exchanges of readily available information between interested jurisdictions and progressively moving towards more structural solutions for international co-operation on real estate, underpinned by reliable data sources and efficient methods for receiving the information that is relevant for tax purposes. These structural solutions would also ensure access to beneficial owner information when real estate is held through legal entities or arrangements. This report was prepared by the OECD to inform the discussions at the July 2024 meeting of G20 Finance Ministers and Central Bank Governors, at the request of the G20 Brazilian Presidency.
    DOI: 10.1787/fa2db2a4-en
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  • 75
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    Making Dispute Resolution More Effective – Simplified Peer Review, Jordan (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264776845
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Jordanien ; OECD-Staaten ; G20-Staaten ; Taxation ; Jordan
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Jordan.
    DOI: 10.1787/3eecb325-en
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  • 76
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    OECD Survey on Drivers of Trust in Public Institutions – 2024 Results : Building Trust in a Complex Policy Environment (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264559011 , 9789264339200
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enquête de l’OCDE sur les déterminants de la confiance dans les institutions publiques – résultats 2024 : Instaurer la confiance dans un contexte complexe
    Keywords: Institutionelle Infrastruktur ; Öffentliche Einrichtung ; Regierung ; Vertrauen ; OECD-Staaten ; Governance
    Abstract: This report presents the main findings of the second OECD cross-national Survey on Drivers of Trust in Public Institutions, carried out in late 2023. With nearly 60 000 responses, representative of the adult population in 30 OECD countries, the survey investigated how people's expectations and experiences with government influence their trust in public institutions. These experiences and expectations range from day-to-day interactions with public institutions to government decision making on complex policy issues. The report identifies some of the main drivers of trust in government and other public institutions and discusses opportunities for policy action. For the first time, the report also analyses how trust levels and drivers have evolved in the 20 OECD countries that participated in the 2021 survey and how an information environment marked by an increasing amount of polarising content and disinformation affects people’s trust in public institutions.
    DOI: 10.1787/9a20554b-en
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  • 77
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    Taxation and Inequality : OECD Report to G20 Finance Ministers and Central Bank Governors (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fiscalité et inégalités : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20
    Keywords: Steuer ; Umverteilung ; Verteilungswirkung ; Verteilungsgerechtigkeit ; Reichtum ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report, commissioned by the Brazilian G20 Presidency ahead of the July 2024 G20 Finance Ministers and Central Bank Governors meeting, contributes to discussions on the role of tax systems in addressing inequality. It explores how tax systems can mitigate or exacerbate inequality with a focus on the distribution of income and wealth and identifies scope for potential reform. It zooms in on the specific tax policy and compliance challenges associated with taxing high-net-worth individuals (HNWIs), some of which have a cross-border dimension.
    DOI: 10.1787/8dbf9a62-en
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  • 78
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    OECD Contributions to the 2030 Agenda and Beyond : Shaping a Sustainable Future for All (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264688148 , 9789264357044
    Language: English
    Pages: 1 Online-Ressource (177 p.) , 21 x 28cm.
    Keywords: Nachhaltige Entwicklung ; OECD-Staaten ; Welt ; Governance
    Abstract: OECD Contributions to the 2030 Agenda and beyond: Shaping a sustainable future for all provides a roadmap, based on OECD knowledge, data, tools and best practices, for national and international action to prepare for future challenges and opportunities. It examines the critical role of robust governance in protecting our planet and ensuring a prosperous future for all. The report outlines five key priorities for achieving a sustainable and equitable future, including effective institutions, effective policies, innovative solutions, harnessing the power of science and technology, and navigating the complexities of financing sustainable development. It shares practical insights and explores strategies for empowering youth and future generations as key stakeholders in building a resilient world. The report provides a comprehensive resource for national and international policymakers seeking to translate the Sustainable Development Goals into concrete action.
    DOI: 10.1787/69c94bd4-en
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  • 79
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    Making Dispute Resolution More Effective – Simplified Peer Review, Antigua and Barbuda (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264477650
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Antigua und Barbuda ; OECD-Staaten ; G20-Staaten ; Taxation ; Antigua and Barbuda
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Antigua and Barbuda.
    DOI: 10.1787/29ce1684-en
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  • 80
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    Revitalising Services Trade for Global Growth : Evidence from Ten Years of Monitoring Services Trade Policies through the OECD STRI (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264926776
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Keywords: Dienstleistungshandel ; Handelshemmnisse ; Außenwirtschaftspolitik ; OECD-Staaten ; Welt ; Trade
    Abstract: The global economy relies increasingly on services for economic growth, employment, and innovation. Moreover, services trade plays a crucial role in mitigating some of the biggest challenges of our times, including by strengthening resilience in supply chains, supporting the digital transformation, and enabling a greener economy. Since 2014, the OECD has monitored services trade policies through the OECD Services Trade Restrictiveness Index (STRI), and offers annual updates on data related to services regulations. The STRI identifies opportunities for policy reform, and facilitates the quantification of benefits of open and well-regulated services markets. Building on a decade of monitoring and analysing services policies, this report presents developments on the evolution of the global regulatory and policy environment for services trade. It highlights that services trade barriers remain high and asymmetric across countries and regions, but that ambitious reforms could yield important benefits in terms of trade cost reductions. The report also serves as a unique roadmap for governments to develop ambitious strategies to revitalise services trade and how to leverage the STRI database, indices, and tools in order to implement impactful reforms.
    DOI: 10.1787/3cc371ac-en
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  • 81
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    Country-by-Country Reporting – Compilation of 2024 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264552364
    Language: English
    Pages: 1 Online-Ressource (252 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2024 de rapports d’examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world has boosted tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed six annual reviews in 2018, 2019, 2020, 2021, 2022 and 2023. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This seventh annual peer review report reflects the outcome of the seventh review which considered all aspects of implementation. It contains the review of 138 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/f3d3f36f-en
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  • 82
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    G20/OECD-Grundsätze der Corporate Governance 2023 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264536333 , 9789264698901
    Language: German
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Aρχές εταιρικής διακυβέρνησης 2023 G20/ΟΟΣΑ
    Parallel Title: Parallele Sprachausgabe G20/ՏՀԶԿ ԿՈՐՊՈՐԱՏԻՎ ԿԱՌԱՎԱՐՄԱՆ ՍԿԶԲՈՒՆՔՆԵՐ 2023
    Parallel Title: Parallele Sprachausgabe Bộ Nguyên tắc Quản trị Công ty G20/OECD 2023
    Parallel Title: Parallele Sprachausgabe Principios de Gobierno Corporativo de la OCDE y del G20 2023
    Parallel Title: Parallele Sprachausgabe Principes de gouvernance d’entreprise du G20 et de l’OCDE 2023
    Parallel Title: Parallele Sprachausgabe 二十国集团/经合组织公司治理原则2023
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance 2023
    Parallel Title: Parallele Sprachausgabe G20/OECDコーポレートガバナンス原則2023
    Parallel Title: Parallele Sprachausgabe Princípios de Governação Corporativa do G20/OCDE 2023
    Keywords: Corporate Governance ; OECD-Staaten ; G20-Staaten ; Governance
    Abstract: Die G20/OECD-Grundsätze der Corporate Governance helfen Politikverantwortlichen bei der Evaluierung und Verbesserung des rechtlichen, regulatorischen und institutionellen Rahmens der Corporate Governance. Sie benennen die entscheidenden Bausteine eines soliden Corporate-Governance-Rahmens und liefern praktische Hinweise für die Umsetzung auf nationaler Ebene. Zudem dienen die Grundsätze als Orientierungshilfe für Börsen, Investoren, Verbände und sonstige Akteure, die an der Entwicklung einer guten Corporate Governance beteiligt sind.
    DOI: 10.1787/0dc0b93c-de
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  • 83
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    Chips, nodes and wafers : A taxonomy for semiconductor data collection (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Keywords: Halbleiter ; Halbleiterindustrie ; Betriebliche Wertschöpfung ; Klassifikation ; Datenerhebung ; Science and Technology ; Industry and Services
    Abstract: The semiconductor value chain is essential for modern economies but is prone to disruptions that pose considerable risks. Policy makers need robust data to help address a wide array of issues such as identifying bottlenecks, monitoring the balance between supply and demand of specific semiconductor types, as well as managing disruptions in the value chain. This paper establishes a common taxonomy for semiconductor types and production facilities to enable harmonised data collection and sharing. The taxonomy divides semiconductor products into four broad categories: “logic”, “memory”, “analog” and “others”, with further sub-categories based on their prevalence and specific functions. Semiconductor production facilities are classified according to the technology they use, the types of semiconductors they can produce, their production capacity, and other key characteristics. This taxonomy will be the basis for a semiconductor production database – it will be revised in the future to keep pace with technological advancements.
    DOI: 10.1787/f68de895-en
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  • 84
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    Mapping financial and technical assistance for industry decarbonisation in emerging markets and developing economies : Taking stock of trends in hard-to-abate sectors (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Keywords: Dekarbonisierung ; Industrie ; Technische Zusammenarbeit ; Finanzierung ; Schwellenländer ; Entwicklungsländer ; Environment ; Finance and Investment ; Industry and Services
    Abstract: The report is the first ever mapping of financial and technical assistance to industry decarbonisation in emerging and developing economies (EMDEs). It aims to provide key trends and findings on the financial and technical assistance for industry decarbonisation in emerging and developing economies (EMDEs). The mapping report highlights different types of financing sources, such as public bilateral and multilateral assistance, private finance mobilised by official development finance interventions, philanthropies, and institutional investors. It also highlights keys areas for action based on the report’s findings that could help to increase the focus of financial and technical assistance for industry decarbonisation in EMDEs, as well as their impact on GHG emissions reduction. One key conclusion drawn from the report shows that, financial and technical assistance for industry decarbonisation in EMDEs has not received the necessary attention so far.
    DOI: 10.1787/7ecda2b7-en
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  • 85
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    Making Dispute Resolution More Effective – Simplified Peer Review, Zambia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264326071
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Sambia ; OECD-Staaten ; G20-Staaten ; Taxation ; Zambia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Zambia.
    DOI: 10.1787/8e481e74-en
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  • 86
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    Understanding the contribution of Flanders’ public marine data to society (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2024/04
    Keywords: Industry and Services ; Environment ; Science and Technology ; Belgium
    Abstract: Large volumes of marine data – much of it collected through observing systems and research projects and made publicly available for reuse by anybody through specialised repositories – are required for science, ocean economic activity and effective management of marine space. This report summarises the results of an OECD survey of the users of Flanders-based public marine data repositories and details how societal value is generated through their data reuses. Responses to the OECD survey reveal how Flanders’ repositories enable the reuse of marine data across a range of sectors, contribute to improved decision making, and generate benefits for wider society. Stylised value chains of public marine data are constructed and visualised from the responses, revealing information that is otherwise not collected by repositories so that they can keep access to the data as open as possible. This work is part of the OECD Value Chains of Public Marine Data project and relates to broader efforts to improve understanding of the economics of open data.
    DOI: 10.1787/da9d7b66-en
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    Assessing the framework conditions for social innovation in rural areas (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2024/04
    Keywords: Industry and Services ; Urban, Rural and Regional Development
    Abstract: Rural regions across the OECD depend on a wide range of economic engines for growth, as well as the quality of place to attract and retain people. Social innovation seeks new answers to social and environmental problems, using new solutions that improve the quality of life for individuals and communities. Social innovation can be a tool to create vibrancy in rural areas by filling public service gaps, experimenting with new business models, and creating a stronger sense of community. However, not all rural areas are equally equipped to engage in social innovation. This paper provides guidance for policy makers and proposes an approach alongside a dashboard of indicators for measuring readiness and capacity to engage with social innovation in rural areas.
    DOI: 10.1787/74367d76-en
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  • 88
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    Scaling up in Trentino-Alto Adige/Südtirol (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2024/06
    Keywords: Industry and Services ; Urban, Rural and Regional Development ; Italy
    Abstract: A small group of small and medium-sized enterprises (SMEs) that grow fast over a short period of time, i.e., scalers, make an outsized contribution to job creation and economic growth. This paper provides a portrait of scalers in the Italian region of Trentino-Alto Adige/Südtirol, and its two autonomous provinces: Trentino and Bolzano-Bozen. The region hosts and attracts a dynamic population of scalers. Around one in nine SMEs in Trentino-Alto Adige/Südtirol is an employment scaler, and more than one in six is a turnover scaler. However, the contribution of the fastest-growing scalers is lower than in the rest of Centre and North Italy, which is in part due to the sectoral specialisation of scalers in the region.
    DOI: 10.1787/7cba750d-en
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  • 89
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    A Multi-dimensional Approach to the Post-COVID-19 World for Paraguay (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264500952 , 9789264660458
    Language: English
    Pages: 1 Online-Ressource (153 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Coronavirus ; Wirtschaftslage ; Entwicklung ; Paraguay ; Social Issues/Migration/Health ; Development ; Economics ; Industry and Services ; Paraguay
    Abstract: Paraguay has faced multiple shocks in the past five years as the COVID-19 pandemic was bookended by severe droughts that affected two key sectors, electricity production and agricultural production. The economy has demonstrated remarkable resilience during this period, supported by policy measures commensurate with the magnitude of the challenge, like the USD 2 billion fiscal response to the pandemic. These shocks have also exposed key underlying vulnerabilities in the country’s economy and development model, including reliance on agricultural exports, informality, limited revenue-raising capacity, and exposure to the consequences of climate change. The response and stimulus recognised these issues and found new ways to address or circumvent them, albeit in many cases not efficiently or permanently. This report draws lessons from policy measures implemented during the pandemic and recovery phase and applies them to current strategic challenges. In doing so, it highlights policy priorities to make Paraguay’s development path more inclusive, stronger and more resilient.
    DOI: 10.1787/30fea9fe-en
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  • 90
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    The evolving profile of new entrants in agriculture and the role of digital technologies (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.209
    Keywords: Agriculture and Food
    Abstract: New entrants into agriculture are critical for the transformation of food systems. New entrants in OECD countries are younger, have higher levels of education and entrepreneurial skills, and are more likely to adopt new technologies than those already working in the sector. Yet, negative perceptions of farming, limited access to capital and land, lower access to services and regulatory complexities can all deter the entry to the sector. Digital technologies can make agriculture more attractive by reducing arduous tasks and health risks, enhancing working conditions, and supporting on-farm income diversification. Foresight analysis of macro trends and challenges to a digitalised, sustainable and inclusive future can be a useful tool to help anticipate farmer skills needs and transform mindsets. Governments can facilitate new entrants in agriculture, including by investing in human capital, improving digital infrastructure services, promoting innovation systems and removing barriers to entry.
    DOI: 10.1787/d15ea067-en
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  • 91
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    Tax and Development at the OECD : A Retrospective (2009-2024) (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fiscalité et développement à l’OCDE : Rétrospective de la période 2009-2024
    Keywords: Steuerpolitik ; Entwicklung ; OECD-Staaten ; Entwicklungsländer ; Taxation ; Development
    Abstract: This report looks back at 15 years of tax and development work at the OECD charting the evolution of the OECD’s engagement with, and inclusion of, developing countries in its tax work from 2009 to 2024. Beginning with the restructuring of the Global Forum on Transparency and Exchange of Information for Tax Purposes in 2009, through the BEPS Actions, the establishment of the Inclusive Framework on BEPS and negotiations on the Two Pillar Solution to Address the Tax Challenges of the Digitalising Economy, it shows how OECD initiatives have combined the momentum for multilateral tax co-operation with the increased focus on taxation in international development, to develop a range of tools, instruments and forums with wide participation from developing counties. Accompanying the move to multilateralism in tax matters, the OECD has also sought to increase the availability of data on taxation, for example through the Global Revenue Statistics Database, and support more integrated tax and development policy thinking, for example on the taxation of development assistance. Concurrently there has been a continuous growth in the OECD capacity building activities, now reaching over 30,000 officials in over 100 countries annually. Notable among these initiatives is the groundbreaking joint OECD/UNDP Tax Inspectors Without Borders initiative. The report features several case studies highlighting the impacts across various countries, as well as the wide range of partnerships forged by the OECD to harness taxation’s potential in advancing sustainable development.
    DOI: 10.1787/9db734bc-en
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  • 92
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    Programme de l’OCDE en faveur de politiques STI porteuses de transformations (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (81 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Agenda for Transformative Science, Technology and Innovation Policies
    Keywords: Industry and Services ; Environment ; Science and Technology
    Abstract: De multiples crises provoquent des turbulences, de l'instabilité et de l'insécurité dans les sociétés contemporaines, avec des répercussions sur les économies, l'environnement, la politique et les affaires mondiales. Pour apporter une réponse efficace, les gouvernements devront être plus ambitieux et agir avec plus d'urgence dans leurs politiques en matière de science, de technologie et d'innovation (STI) afin de relever les défis mondiaux. Des investissements soutenus et une plus grande directivité des activités de recherche et d'innovation sont nécessaires, et ils devraient coïncider avec une réévaluation des systèmes et des politiques STI pour s'assurer qu'ils sont à même de contribuer aux changements visés. Ce document d'orientation fournit un cadre pour aider les gouvernements à procéder à ces évaluations. Il identifie six orientations politiques STI pour les changements transformateurs qui devraient guider ces évaluations. Il applique ces orientations à de multiples domaines de la politique STI, notamment le financement de la R&D, le personnel de recherche et d'innovation et la coopération internationale en matière de R&D, et propose aux responsables publics et aux autres acteurs concernés un cadre pour la formulation et la mise en oeuvre de réformes STI qui accéléreront les changements transformateurs.
    DOI: 10.1787/c0ce0e55-fr
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  • 93
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    A new dawn for public employment services : Service delivery in the age of artificial intelligence (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.19
    Keywords: Arbeitsvermittlung ; Arbeitsverwaltung ; Künstliche Intelligenz ; Digitalisierung ; OECD-Staaten ; Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: As part of broader digitalisation efforts, half of public employment services (PES) in OECD countries are employing Artificial Intelligence (AI) to enhance their services. AI is being adopted across all key tasks of PES, including most commonly to match jobseekers with vacancies. While several PES have been using such tools for a decade, adoption of AI has been increasing in recent years as these become more accessible. New AI use cases have emerged to assist employers in designing vacancy postings and jobseekers in their career management and job-search strategies. AI initiatives have significant impact on PES clients, changing how they interact with the PES and receive support, and PES staff, altering their day-to-day work. As PES seek to maximise the opportunities brought by AI, proactive steps should be taken to mitigate associated risks. Key considerations for PES include prioritising transparency of AI algorithms and explainability of results, establishing governance frameworks, ensuring end-users (staff and clients) are included and supported in the development and adoption process, and committing to rigorous monitoring and evaluation to increase the positive and manage any negative impact of AI solutions.
    DOI: 10.1787/5dc3eb8e-en
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  • 94
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    Peer review of the Italian shipbuilding industry (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264367890
    Language: English
    Pages: 1 Online-Ressource (33 p.)
    Series Statement: Reviews of Shipbuilding Economies
    Keywords: Schiffbau ; Italien ; Industry and Services ; Italy
    Abstract: With the rise of the East Asian countries, Italian shipbuilding industry steered its rudder to a more specialized production of complex ship types, in particular cruise ships. Italian shipbuilders have responded with agility to various economic challenges which affected the shipbuilding industry and continued to expand their activities. Italy, one of the world’s leading producers of cruise and passenger ships, built 36% for cruise ships in the world between 2013 and 2022. With a strong supply chain involving local enterprises, the Italian shipbuilding industry has maintained an advanced position in shipbuilding technology, enabling it to support the domestic economy and employment.
    DOI: 10.1787/c0627c60-en
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  • 95
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    Making Dispute Resolution More Effective – Simplified Peer Review, Dominican Republic (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264460362
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Dominikanische Republik ; OECD-Staaten ; G20-Staaten ; Taxation ; Dominican Republic
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by the Dominican Republic.
    DOI: 10.1787/8da2ce62-en
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  • 96
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    Making Dispute Resolution More Effective – Simplified Peer Review, Egypt (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264691506
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Ägypten ; OECD-Staaten ; G20-Staaten ; Taxation ; Egypt
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Egypt.
    DOI: 10.1787/08921eb5-en
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  • 97
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    Rural Proofing : Lessons from OECD countries and potential application to health (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.73
    Keywords: Agriculture and Food ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Australia ; Austria ; Canada ; Chile ; Czechia ; Denmark ; Finland ; Germany ; Ireland ; Italy ; Japan ; Korea, Republic of ; Netherlands ; New Zealand ; Norway ; Sweden ; United Kingdom ; United States
    Abstract: Improving rural development, well-being and maximising the potential in rural areas requires greater horizontal and vertical co-ordination at the national, regional, and local level as well as the mainstreaming of rural issues across all policies. However, taking an integrated approach to rural development - where rural ministries and non-rural ministries coordinate in the development of polices and initiatives - is often very challenging. Rural proofing is a tool to help policy makers overcome this challenge and develop more nuanced rural-friendly policies. It involves making policy decisions based on evidence on rural dynamics available in a timely fashion to enable changes and adjustments. In practice, however, it is a mechanism that has proved complex to design, implement, and sustain. This article explores how more robust rural proofing models can be developed, with health as a focal point. Drawing on lessons from different OECD member countries, it develops a roadmap for more effective rural proofing mechanisms to help embed the practice in the policy space and culture of governments.
    DOI: 10.1787/4011899a-en
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  • 98
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    Financing broadband networks of the future (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.365
    Keywords: Breitbandkommunikation ; Infrastrukturfinanzierung ; OECD-Staaten ; Science and Technology
    Abstract: Ubiquitous access to high-quality broadband connectivity is crucial for digital transformation, economic growth, and productivity. The challenge lies in ensuring sustained long-term investments in broadband infrastructure. This report examines the diversity of actors in the financial landscape of connectivity infrastructure, highlighting trends in broadband network financing and future implications. It focuses on five important groups that invest in and provide funding for broadband infrastructure: communication operators, tower companies, big technology companies, financial asset managers, and the public sector. Communication operators saw revenue growth from 2008 to 2022, but their investment decisions going forward will depend on future returns and interest rates. Meanwhile, tower companies, big technology companies, and financial asset managers are reshaping the connectivity landscape. Finally, the report looks at the public sector, which plays an important role in enabling investments in communication infrastructure.
    DOI: 10.1787/eafc728b-en
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  • 99
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    The impacts of long COVID across OECD countries (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.167
    Keywords: Coronavirus ; Wirkungsanalyse ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Even as countries have long emerged from the dramatic restrictions imposed on populations during the height of the COVID-19 pandemic, an important subset of people infected with COVID-19 continue to struggle with symptoms, in some cases debilitating, that persist for weeks or even months after their initial infection. The analysis in this paper looks at the burden of long COVID across OECD countries. It examines its implications for the health of individuals and how long COVID may impact productivity and the labour force, as well as what countries are doing to address the condition. It further identifies priorities for improving care for people living with long COVID.
    DOI: 10.1787/8bd08383-en
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  • 100
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    Insights from social and solidarity economy data : An international perspective (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2024/05
    Keywords: Industry and Services ; Urban, Rural and Regional Development
    Abstract: The social and solidarity economy (SSE) is gaining traction in public policy at subnational, national and international level. However, despite increasing interest, available data on the SSE remain limited. Collecting data on the SSE helps better understand its reach and contribution to the total economy, while also helping policy makers to design effective policies for its promotion and SSE actors to access new audiences, markets and finance. The OECD produced country fact sheets for 34 countries to provide a snapshot of their social and solidarity economy at the national level, collating information on official definitions, number and size of entities, employment patterns, sectors of activity and economic contribution as well as surrounding legal frameworks and social impact initiatives. This paper looks at commonalities across these countries in their SSE ecosystems to present overall insights and trends.
    DOI: 10.1787/71d212f3-en
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