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  • Paris : OECD Publishing  (3,143)
  • Ann Arbor, Michigan : ProQuest
  • Boston, MA : Safari
  • Development  (1,953)
  • Taxation  (1,228)
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  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264532243 , 9789264582149 , 9789264910720
    Language: French
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Social Issues/Migration/Health ; Economics ; Development ; Industry and Services ; Finance and Investment ; Morocco
    Abstract: Le Rapport De l’engagement à la mise en œuvre : assurer l’autonomisation économique des femmes au Maroc analyse les politiques publiques marocaines en faveur de l’autonomisation économique des femmes dans le cadre de la Recommandation du Conseil de l’OCDE sur l’égalité femmes-hommes dans l’éducation, l’emploi et l’entrepreneuriat à laquelle le pays a adhéré en 2018. Il fournit un cadre stratégique global visant à déverrouiller le potentiel économique des femmes, afin qu’elles puissent pleinement contribuer au développement durable du Maroc et bénéficier de ses retombées économiques et sociales. Ce cadre stratégique global - développé dans le cadre de la seconde phase du programme pays Maroc de l’OCDE - vise à soutenir la mise en œuvre du troisième Plan Gouvernemental pour l’Égalité (PGE III). Il préconise une approche multi-cibles et multi-sectorielle, mettant l'accent sur des politiques de soin transformatrices pour créer des emplois décents, alléger les tâches domestiques et de soin, et remettre en cause les stéréotypes de genre, soulignant l'importance de l'évolution des normes socio-culturelles pour favoriser l'intégration des femmes sur le marché du travail.
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  • 2
    ISBN: 9789264333956 , 9789264434745 , 9789264756182
    Language: French
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: Les voies de développement
    Parallel Title: Parallele Sprachausgabe Production Transformation Policy Review: Spotlight on Guadeloupe's Internationalisation
    Keywords: Economics ; Energy ; Development ; France
    Abstract: Située dans la mer des Caraïbes, la Guadeloupe est un département français d'outre-mer et une région européenne ultrapériphérique. Dans la série des examens des politiques de transformation économique, ce rapport examine les opportunités et les défis de cette région qui cherche une voie de développement économique plus durable. Il identifie des actions prioritaires dans plusieurs domaines, notamment la bioéconomie et l'économie circulaire, les secteurs créatifs et les énergies renouvelables. Ce Gros plan enrichit notre compréhension de la diversité des voies de développement, y compris celles des petits États insulaires en développement (PEID). Il est le fruit d'un vaste processus d'examen par les pairs auquel ont participé des acteurs publics et privés de Colombie, des pays des Caraïbes et d'autres régions ultrapériphériques de l'UE.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264700079 , 9789264352063 , 9789264592322
    Language: English
    Pages: 1 Online-Ressource (166 p.) , 21 x 28cm.
    Keywords: Informelle Wirtschaft ; Niedriglohn ; Schwarzarbeit ; Qualifikation ; Soziale Mobilität ; Education ; Economics ; Development
    Abstract: This report adds two perspectives on informality. First, it disassembles the mechanics of the deleterious links between informal employment, low-paying work and low skills. It shows that informal employment is highly persistent, and that the vulnerability of informal workers is passed on to their children in the absence of adequate education, skills and social protection policy. Second, the report underscores the double burden of informality and low-paying work that a large share of workers in developing and emerging economies carry, and as such calls for policy solutions that go beyond the formalisation agenda and embrace the goal of social justice.
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  • 4
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264814554 , 9789264948938 , 9789264819894
    Language: English
    Pages: 1 Online-Ressource (126 p.) , 21 x 28cm.
    Keywords: Entwicklungshilfe ; Bewertung ; Wirkungsanalyse ; Welt ; Development
    Abstract: Drawing on the experiences of the members and observer organisations of the Development Assistance Committee Network on Development Evaluation (EVALNET), this study provides a snapshot of the core elements and ways of working within development evaluation systems. It offers insight to development co-operation organisations as they seek to establish or strengthen credible evaluation systems of their own, to support learning and accountability. The report also explores the role of evaluation in development co-operation and humanitarian assistance, including the various policy and institutional arrangements used with evaluation systems. It then reviews the evaluation process, from deciding on evaluations to disseminating findings and finally, focuses on how evaluation findings are used to improve development co-operation efforts.
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  • 6
    ISBN: 9789264926479
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 7
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 8
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD Series on Carbon Pricing and Energy Taxation
    Parallel Title: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Keywords: Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Abstract: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
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  • 9
    ISBN: 9789264890510 , 9789264539907 , 9789264408913
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Industrialisierung ; Industriepolitik ; Wirtschaftliche Anpassung ; Ägypten ; AfCFTA-Staaten ; Trade ; Industry and Services ; Environment ; Development ; Egypt
    Abstract: At a time when global trade is under pressure and countries increasingly turn to regional integration to support their development, this Spotlight is a timely read for policy makers and business leaders in Africa and beyond. It shows how harnessing the African Continental Free Trade Area (AfCFTA) can support industrialisation in Egypt, and more widely in Africa, by tapping the full potential of regional supply chains, including renewable energies, pharmaceuticals, logistics and creative industries. This report builds on and enriches the Production Transformation Policy Review of Egypt: Embracing Change, Achieving Prosperity.
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  • 10
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; Taxation ; Handbuch
    Abstract: Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264793743 , 9789264525962 , 9789264748163
    Language: French
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallele Sprachausgabe OECD Development Co‑operation Peer Reviews: Hungary 2023
    Keywords: Development ; Hungary
    Abstract: Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération pour le développement, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. Membre du CAD depuis 2016 seulement, la Hongrie affiche une croissance impressionnante de son aide publique au développement (APD). Sa coopération bilatérale, en particulier, a progressé ; elle s’appuie sur d’étroites consultations avec ses partenaires. La Hongrie se fait le défenseur de la gestion durable de l’eau, combinant à cet effet diplomatie, expertise nationale et coopération pour le développement. Dans les contextes fragiles, elle concentre son soutien sur les organisations de la société civile locales, et surtout sur les organismes confessionnels. Tandis qu’elle continue de progresser vers les normes et méthodes de travail établies du CAD, une réorganisation institutionnelle offre à la Hongrie des occasions non négligeables d’approfondir la réforme. Cet examen par les pairs délivre une série de recommandations visant à accroître les retombées de l’engagement de la Hongrie auprès des pays partenaires, à approfondir la collaboration entre les institutions et avec les parties prenantes, à renforcer les systèmes internes et à établir un bon équilibre entre ses objectifs nationaux et ses objectifs de développement international.
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  • 12
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
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  • 13
    ISBN: 9789264322714
    Language: French
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
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  • 14
    ISBN: 9789264700451 , 9789264580589 , 9789264336940
    Language: Spanish
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe The PARIS21 Partner Report on Support to Statistics 2022: A Wake-Up Call to Finance Better Data
    Parallel Title: Parallele Sprachausgabe Rapport de PARIS21 sur le soutien des partenaires à la statistique 2022 : L’urgent financement de meilleures données pour le développement
    Keywords: Development
    Abstract: A pesar de que ya casi hemos alcanzado el punto intermedio de los Objetivos de Desarrollo Sostenible de los Objetivos de Desarrollo Sostenible, existe una carencia de datos considerable que amenaza con dejar atrás a la población más pobre y vulnerable. El Informe de PARIS21 sobre el Apoyo de los Socios a las Estadísticas alerta sobre aquellos déficits de financiación de datos y estadísticas que aumentaron en 2020, y señala que la pandemia de COVID-19 es solo una de las causas que propiciaron este aumento. Visto el empeoramiento del desarrollo mundial, así como el creciente número de amenazas mundiales complejas, es preciso que los líderes reiteren su promesa de apoyar la elaboración de datos y estadísticas, pues son esenciales para poder formular políticas eficaces y con gran capacidad de impacto. El Informe de PARIS21 sobre el Apoyo de los Socios a las Estadísticas es el informe insignia del Consorcio y constituye el análisis anual más completo de los flujos financieros de los donantes para datos y estadísticas. Esta edición de 2022 pone de manifiesto, por primera vez, las repercusiones que la crisis de COVID-19 ha causado en la financiación destinada a las estadísticas; asimismo, defiende que es preciso volver a poner el foco de atención en los datos y las estadísticas, para ser capaces de superar las crisis que depara el futuro.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264801349 , 9789264927278 , 9789264982642
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Keywords: Globalisierung ; Technischer Fortschritt ; Informelle Wirtschaft ; Arbeitsbedingungen ; Atypische Beschäftigung ; Sozialvertrag ; Globaler Süden ; Employment ; Social Issues/Migration/Health ; Development
    Abstract: Globalisation and rapid technological change have radically transformed labour markets, affecting the lives and prospects of billions of workers. Those in the informal economy, the vast bulk of the workforce in the Global South, have been bearing the brunt. This report is for policy makers seeking to address the factors that make those workers in informality vulnerable. It provides them with a distinctive cross-country comparison of recent informality trends, and how they were affected by the recent crises such as the COVID-19 epidemic, casting light on the impacts of sub-contracting models in global value chains, and digital labour platforms. It argues that an inclusive recovery and greater resilience to future crises necessitate that many countries renew their social contracts, to make them more inclusive of informal workers and their families.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264624443 , 9789264909892 , 9789264681828
    Language: French
    Pages: 1 Online-Ressource (89 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallele Sprachausgabe OECD Development Co‑operation Peer Reviews: New Zealand 2023
    Keywords: Development ; New Zealand
    Abstract: Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération pour le développement, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. La Nouvelle-Zélande est un partenaire apprécié dans le Pacifique, principale région bénéficiaire de son aide publique au développement (APD). Sous la responsabilité du ministère des Affaires étrangères et du Commerce, l’attachement à l’appropriation nationale et régionale, les efforts déployés pour intégrer le savoir et les valeurs autochtones, ainsi que les engagements pris pour accroître les financements climatiques témoignent de l’engagement de la Nouvelle-Zélande et de la pertinence de son action. Cet examen par les pairs recommande à la Nouvelle-Zélande de tirer le meilleur parti de l’intégration plus étroite de la politique étrangère et de la politique de développement dans le Pacifique, de renforcer les ressources humaines, de créer les conditions nécessaires à une prise de décision efficace et efficiente, d’améliorer la transparence, de favoriser une meilleure compréhension de la problématique du développement au sein de la population, de promouvoir les liens entre les investissements liés au climat et d’autres priorités, et d’établir un plan pour accroître l’APD, de manière à concrétiser ses objectifs stratégiques.
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  • 18
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
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  • 19
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.61
    Keywords: Environment ; Taxation
    Abstract: Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264446212 , 9789264332287 , 9789264928206
    Language: English
    Pages: 1 Online-Ressource (300 p.) , 21 x 28cm.
    Keywords: Künstliche Intelligenz ; Wissenschaft ; Forschung ; Energy ; Agriculture and Food ; Environment ; Development ; Science and Technology
    Abstract: The rapid advances of artificial intelligence (AI) in recent years have led to numerous creative applications in science. Accelerating the productivity of science could be the most economically and socially valuable of all the uses of AI. Utilising AI to accelerate scientific productivity will support the ability of OECD countries to grow, innovate and meet global challenges, from climate change to new contagions. This publication is aimed at a broad readership, including policy makers, the public, and stakeholders in all areas of science. It is written in non-technical language and gathers the perspectives of prominent researchers and practitioners. The book examines various topics, including the current, emerging, and potential future uses of AI in science, where progress is needed to better serve scientific advancements, and changes in scientific productivity. Additionally, it explores measures to expedite the integration of AI into research in developing countries. A distinctive contribution is the book’s examination of policies for AI in science. Policy makers and actors across research systems can do much to deepen AI’s use in science, magnifying its positive effects, while adapting to the fast-changing implications of AI for research governance.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264322318 , 9789264728660 , 9789264322950
    Language: French
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Applying Evaluation Criteria Thoughtfully
    Keywords: Development
    Abstract: La pertinence, la cohérence, l'efficacité, l'efficience, l'impact et la durabilité sont des critères d'évaluation largement utilisés, en particulier dans la coopération internationale pour le développement. Ils permettent de déterminer le mérite ou la valeur de diverses interventions, telles que les stratégies, les politiques, les programmes ou les projets. Ce guide a pour but d'aider les évaluateurs et d'autres à mieux comprendre ces critères et mieux les utiliser. Il commence par décrire ce qu'ils sont et comment ils sont censés être utilisés. Les définitions et les concepts qui sous-tendent chaque critère sont ensuite expliqués. Enfin, des exemples donnent au lecteur des idées concrètes pour leur utilisation. Les critères ont été définis au début des années 2000 par le Réseau sur l'évaluation du développement (EvalNet) du Comité d'aide au développement (CAD) de l'OCDE. Bien qu'ils aient été largement utilisés dans le domaine de l'évaluation et au-delà, ce document est le premier à en explorer les concepts en détail, à expliquer leur utilisation prévue et à offrir des conseils pratiques. Il reflète l’état actuel de la réflexion et les meilleures pratiques en matière d'évaluation, en s'appuyant sur les contributions d'experts en évaluation de renommée internationale venus d'EvalNet et d'ailleurs.
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  • 22
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2023 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 a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
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  • 23
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.60
    Keywords: Taxation
    Abstract: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
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  • 24
    ISBN: 9789264432659
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
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  • 25
    ISBN: 9789264776869 , 9789264706255 , 9789264479456
    Language: English
    Pages: 1 Online-Ressource (circa 139 Seiten)
    Series Statement: OECD development pathways
    Keywords: Productive Capacities ; Structural Transformation ; Development ; Science and Technology ; Trade ; Industry and Services ; Finance and Investment ; Governance ; Bangladesh ; Graue Literatur
    Abstract: Half a century after independence, Bangladesh has achieved impressive progress. The country has transformed from one of the poorest nations into a global textile manufacturing hub capable of meeting its medical needs almost entirely through domestic pharmaceutical production. The country will graduate from the least developed country (LDC) category in 2026 and aspires to be a high-income nation through industrialisation by 2041. Meeting this challenge requires accelerating economic transformation through diversification and innovation. This Production Transformation Policy Review (PTPR), implemented with the support and collaboration of the European Union (EU), and in partnership with the UN Conference on Trade and Development (UNCTAD), identifies concrete options for supporting Bangladesh's development. It calls for leveraging digitalisation to address persistent fragilities and it advocates for a new pact based on shared responsibilities between the national government, the private sector and international partners to shift to a new development phase and ensure sustainable, smooth and irreversible graduation.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.52
    Keywords: Development ; France ; Portugal ; Spain
    Abstract: This paper provides a snapshot of the development of renewable energies in the European Union Outermost Regions (EU ORs), focusing on their potential to contribute to the green transition while creating sustainable economic development opportunities. It reviews the policy frameworks and tools in place in EU ORs with respect to renewable energies, and provides specific policy recommendations. The paper is developed within the framework of the EU-OECD project on Global Outermost Regions.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264979000 , 9789264390928 , 9789264848375
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Nachhaltige Entwicklung ; Globalisierung ; Kleine Inselentwicklungsländer ; Guadeloupe ; Economics ; Energy ; Development ; France
    Abstract: Located in the Caribbean Sea, Guadeloupe is a French Overseas Department and a European Outermost Region in search of a more sustainable economic development pathway. In support of that endeavour, this Production Transformation Policy Review (PTPR) Spotlight looks at the region's opportunities and challenges, identifying priority actions in several areas, including the bio- and circular economy, creative sectors and renewable energies. The Spotlight enriches our understanding of the diversity of development pathways, including those of Small Island Developing States (SIDS). It is the result of an extensive peer-review process involving public and private stakeholders from Colombia, Caribbean countries and other EU outermost regions.
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  • 28
    Language: Italian
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing international partnership and co-operation in Friuli Venezia Giulia, Italy
    Keywords: Urban, Rural and Regional Development ; Development ; Governance ; France ; Italy ; Spain
    Abstract: La cooperazione internazionale allo sviluppo sta transitando da un modello tradizionale incentrato sullo scambio unilaterale tra donatore e beneficiario a un approccio fondato sul partenariato, che sempre più spesso coinvolge anche regioni e città. Il Friuli Venezia Giulia, una piccola regione dell'Italia nord-orientale che gode di un'ampia autonomia politica, è attivo da tempo nella cooperazione internazionale e ambisce a ottenere maggiori benefici dalle sue iniziative, sia per la comunità regionale che per i partner con cui coopera a livello internazionale. Questo studio analizza la sua strategia sul partenariato e la cooperazione internazionale e propone raccomandazioni per un suo rafforzamento. Tra queste spicca l'invito a concentrare le risorse su iniziative che sfruttino le aree di specializzazione regionale per ottenere un maggiore impatto nei paesi partner e a livello locale.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.159
    Keywords: Taxation ; Science and Technology ; Governance
    Abstract: This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.48
    Keywords: Development ; Agriculture and Food
    Abstract: Between 2017 and 2022, G20 members invested over USD 20 billion in 671 projects related to rural youth employment in Africa. The G20 Initiative for Rural Youth Employment (RYE), launched in 2017, overachieved the targets set to provide employment-related skills to 5 million youth and create 1.1 million jobs by 2022. The most common types of interventions were those focused on agriculture value chain development, skills training, and the promotion of entrepreneurship and small and medium-sized businesses. The paper assesses the achievements of the G20 Initiative for RYE, analyses different RYE programmes and provides recommendations for future G20 initiatives and RYE programming. Despite great progress, much remains to be done to tackle rural youth employment challenges.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264922662 , 9789264739642 , 9789264480544
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : République tchèque 2023
    Keywords: Entwicklungshilfe ; Tschechien ; Development ; Czechia
    Abstract: The OECD's Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members' development co-operation, highlighting good practices and recommending improvements. The Czech Republic's (Czechia) official development assistance remained stable on average at 0.14% of gross national income since 2016 and jumped to 0.36% in 2022 primarily due to the costs of hosting Ukrainian refugees. Czechia is recognised for its strong support to democratic transition and human rights. Its long-term 2018-2030 strategy ensures predictability and provides for flexibility. The report highlights efforts to engage with the European Union and its members, and identifies opportunities for building institutional learning processes. As the Czech development co-operation continues making progress towards established DAC standards, this peer review provides a set of recommendations to strengthen its institutional set-up to accelerate progress towards a more cohesive portfolio that explicitly addresses poverty and/or inequality, and to build better partnerships with local CSOs and the private sector.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264387836 , 9789264585829 , 9789264486997
    Language: French
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Costa Rica 2023
    Keywords: Energy ; Development ; Environment ; Governance ; Costa Rica
    Abstract: En tant que pays mégadivers, le Costa Rica est connu dans le monde entier pour avoir réussi à inverser la déforestation et à poursuivre un modèle de croissance fondé sur l'utilisation durable de ses ressources environnementales. Cependant, la consommation d'énergie et les émissions de gaz à effet de serre qui en découlent ont augmenté au cours de la dernière décennie. Les voitures particulières sont une source majeure et croissante d'émissions affectant le climat et la qualité de l'air. L'élimination des déchets repose encore sur les décharges et une grande partie des eaux usées n'est pas traitée. Le vaste réseau de zones protégées du Costa Rica et son programme pionnier de paiement pour les services écosystémiques ont contribué à réduire la perte de biodiversité et à accroître la capacité de séquestration du carbone par les forêts. Toutefois, davantage doit être fait pour lutter contre les pressions exercées sur la biodiversité par le développement des infrastructures et des établissements humains, le tourisme, l'agriculture et la pêche. L'ampleur des investissements nécessaires pour atteindre les Objectifs de développement durable exige d'améliorer l'efficacité des dépenses publiques, de mobiliser les financements privés, d'appliquer strictement les réglementations et de fournir des incitations adéquates. Il s'agit du premier Examen des performances environnementales du Costa Rica par l'OCDE. Il évalue les progrès réalisés par le pays en matière de développement durable, avec un chapitre spécial consacré à la biodiversité, et fournit 52 recommandations. La présente version abrégée contient le résumé, de même que l'évaluation et les recommandations officielles du rapport.
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  • 33
    ISBN: 9789264503748 , 9789264752412 , 9789264739239
    Language: English
    Pages: 1 Online-Ressource (233 p.) , 21 x 28cm.
    Series Statement: OECD Digital Government Studies
    Keywords: E-Government ; Öffentliche Dienstleistung ; Karibischer Raum ; Lateinamerika ; Development ; Science and Technology ; Governance
    Abstract: This report explores how governments in Latin America and the Caribbean can use digital technology and data to foster responsiveness, resilience and proactiveness in the public sector. This report looks at governance frameworks, digital government capabilities, data-driven public sector, public service design and delivery, and digital innovation in the public sector. It identifies trends, challenges, strengths, and opportunities for cross-border collaboration and provides policy recommendations to achieve an efficient and sustainable digital transformation of governments across the region.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264626812 , 9789264592452 , 9789264457225
    Language: Spanish
    Pages: 1 Online-Ressource (314 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of the Dominican Republic: Towards Greater Well-being for All
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Taxation ; Development ; Finance and Investment ; Science and Technology ; Dominican Republic
    Abstract: La República Dominicana ha experimentado importantes avances socioeconómicos en las últimas décadas. El país ha sido una de las principales economías de América Latina y el Caribe en términos de crecimiento económico, alcanzando el estatus de economía de ingreso medio-alto en 2011. Sin embargo, los avances en las diferentes dimensiones del bienestar han sido insuficientes. En particular, las disparidades socioeconómicas y territoriales siguen siendo importantes, y las instituciones públicas aún enfrentan desafíos relevantes. Para que la República Dominicana avance en una senda de desarrollo más inclusivo y sostenible, es necesario abordar tres dimensiones críticas. En primer lugar, proporcionar empleos de calidad para todos, con especial énfasis en impulsar la formalización y la transformación productiva. En segundo lugar, movilizar más financiamiento público y privado para el desarrollo, con sistemas fiscales más progresivos y eficaces, un gasto público más eficiente, y mercados de capitales más profundos. En tercer lugar, acelerar la transformación digital para impulsar la productividad, mejorar la inclusión y apoyar la creación de empleo.
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  • 35
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Mise à jour 2023 de la feuille de route G20/OCDE sur les pays en développement et la fiscalité internationale : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Internationale Zusammenarbeit ; Unternehmensbesteuerung ; Welt ; Taxation ; Development
    Abstract: This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries' key international tax priorities, including, in particular, the internationally agreed standards on Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
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  • 36
    ISBN: 9789264903586
    Language: English
    Pages: 1 Online-Ressource (231 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264824065 , 9789264713796 , 9789264532922
    Language: English
    Pages: 1 Online-Ressource (204 p.) , 21 x 28cm.
    Series Statement: Social Institutions and Gender Index
    Keywords: Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Gleichberechtigung ; Welt ; Social Issues/Migration/Health ; Development ; Environment
    Abstract: What are the root causes of gender inequality? Building on the fifth edition of the Social Institutions and Gender Index (SIGI), the SIGI 2023 Global Report provides a global outlook of discriminatory social institutions, the fundamental causes of gender inequality. It reveals how formal and informal laws, social norms and practices limit women's and girls' rights and opportunities in all aspects of their lives. Globally, 40% of them continue to live in countries where gender-based discrimination is assessed as high or very high. The report stresses how discriminatory social institutions curtail women's and adolescents' fundamental access to sexual and reproductive health and rights. It also sheds light on the gendered impacts of climate change and underlines how women can play a pivotal role in climate change mitigation and adaptation. To accelerate efforts aimed at achieving SDG 5 and eliminating the underlying and structural factors that hamper women's empowerment, the report offers concrete policy actions. It calls for a gender-transformative approach to leverage crises and challenges into windows of opportunity to establish women and men as agents of change.
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  • 38
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Language: English
    Pages: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Keywords: Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Abstract: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
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  • 39
    ISBN: 9789264766297
    Language: English
    Pages: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
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  • 40
    ISBN: 9789264930285 , 9789264875289 , 9789264520080
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Kupferbergbau ; Lithium ; Bergbau ; Regionalentwicklung ; Stadtentwicklung ; Regionalpolitik ; Chile ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Development ; Chile
    Abstract: Antofagasta is a world leader in copper and lithium production, with strategic importance for the global energy transition and for the economic development of Chile. Located in north Chile, Antofagasta is carved by the natural contours of the Atacama Desert and home to diverse Indigenous communities. Despite the wealth brought by mining, communities in Antofagasta lag on a number of well-being dimensions. At the same time, Antofagasta's mining industry is entering a new phase of development, driven by the expected surge in global demand for its minerals and the imperative to adapt to the green and digital transitions. Against this backdrop, a new development vision with a long-term strategy is warranted in the region to leverage mining benefits to improve well-being standards and take advantage of the opportunities brought by the digital and green transition in mining. This study presents the diagnosis, rationale and building blocks for a new mining strategy in the region of Antofagasta, Chile that prioritises well-being standards and opportunities for local communities. This medium and long-term strategy aims to create a new pact amongst different societal stakeholders to build trust and unite efforts for more inclusive and sustainable growth in the region.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264704251 , 9789264988477 , 9789264732940
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe Examens environnementaux de l'OCDE : Costa Rica 2023 (version abrégée)
    Keywords: Umweltschutz ; Umweltpolitik ; Costa Rica ; Energy ; Environment ; Governance ; Development ; Costa Rica
    Abstract: A megadiverse county, Costa Rica is known globally for its success in reversing deforestation and pursuing a growth model based on the sustainable use of its environmental resources. However, energy use and related greenhouse gas emissions increased in the last decade. Private cars are a major and growing source of emissions affecting climate and air quality. Waste disposal still relies on landfills, and much wastewater is untreated. Costa Rica's extensive protected area network and pioneering programme of payments for ecosystem services have helped reduce biodiversity loss and extend forests' carbon sequestration capacity. However, more should be done to tackle pressures on biodiversity from development of infrastructure and settlements, tourism, farming and fishing. The sheer scale of investment needed to achieve the Sustainable Development Goals calls for improving the efficiency of public spending, mobilising private finance, strictly enforcing regulations and providing adequate incentives. This is the first OECD Environmental Performance Review of Costa Rica. It evaluates the country's progress towards sustainable development, with a special chapter focusing on biodiversity, and provides 52 recommendations.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264880139 , 9789264492608 , 9789264695993
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Hongrie 2023
    Keywords: Entwicklungshilfe ; Ungarn ; Development ; Hungary
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. A DAC member since only 2016, Hungary has achieved impressive growth in its official development assistance (ODA). Bilateral co-operation has increased, in particular, and relies on close consultation with partners. Hungary champions sustainable water management, combining diplomacy, domestic expertise and development co-operation. In fragile contexts, it focuses its support to local civil society organisations, and in particular faith-based actors. As it continues to make progress towards established DAC standards and ways of working, an institutional reorganisation provides Hungary with significant opportunities for further reform. This peer review provides a set of recommendations to increase the impact of Hungary’s engagement in partner countries, deepen collaboration across institutions and with stakeholders, strengthen internal systems, and balance tensions between domestic and global objectives.
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  • 43
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264920354
    Language: French
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
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  • 45
    ISBN: 9789264541351
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
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  • 46
    ISBN: 9789264418417 , 9789264475113 , 9789264766709
    Language: French
    Pages: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Series Statement: Cahiers de l'Afrique de l'Ouest
    Parallel Title: Parallele Sprachausgabe Urbanisation and Conflicts in North and West Africa
    Keywords: Development
    Abstract: L’Afrique du Nord et de l’Ouest connaissent une urbanisation rapide. Alors que villes et zones urbaines ont toujours été le théâtre de conflits de par leur rôle politique et économique, nombre de mouvements séparatistes, insurrections et rébellions restent associés aux zones rurales. La croissance urbaine s’accompagne-t-elle d’une augmentation de la violence dans les villes ou les conflits demeurent-ils essentiellement ruraux ? Conjuguant une approche régionale et locale, ce rapport analyse et cartographie l’évolution de la répartition spatiale des conflits entre zones rurales et urbaines en Afrique du Nord et de l’Ouest depuis la fin des années 1990. Une analyse plus qualitative de dix villes permet de mieux comprendre les ressorts locaux de ces violences. Alors que ces dernières augmentent en Afrique de l’Ouest, cet ouvrage offre aux décideurs publics, experts et chercheurs de solides bases d’élaboration de politiques de sécurité et développement plus territorialisées.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264490543 , 9789264670457 , 9789264636156
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe Examens environnementaux de l'OCDE : Portugal 2023 (version abrégée)
    Keywords: Umweltschutz ; Umweltpolitik ; Portugal ; Energy ; Environment ; Governance ; Development ; Portugal
    Abstract: Portugal managed to decouple several environmental pressures from economic growth over 2013-19. It played a leading role in the approval of the European Climate Law and adopted the Portuguese Framework Climate Law in 2021. This needs to be swiftly implemented to achieve carbon neutrality by 2050, improve climate resilience and protect ecosystems. Portugal has stepped up adaptation efforts but needs to do more to address multiple threats, including coastal erosion, floods, droughts and forest fires. The country is lagging behind in waste management. Meanwhile, the increase in freshwater abstractions in water-scarce southern regions is a concern. This is the fourth Environmental Performance Review of Portugal. It provides an evidence-based assessment of the country's progress towards its environmental goals over the past decade. The 26 recommendations aim to help Portugal improve its environmental performance, giving special focus to carbon neutrality.
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  • 48
    ISBN: 9789264690202 , 9789264342262 , 9789264483200
    Language: French
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe The PARIS21 Partner Report on Support to Statistics 2022: A Wake-Up Call to Finance Better Data
    Parallel Title: Parallele Sprachausgabe Informe de PARIS21 sobre el Apoyo de los Socios a las Estadísticas 2022 : Un Llamado de Alerta para Financiar Datos Mejores
    Keywords: Development
    Abstract: La moitié du temps imparti pour atteindre les objectifs de développement durable se sera bientôt écoulée, et les plus pauvres et les plus vulnérables risquent de se retrouver laissés pour compte en raison d’un manque cruel de données. Le Rapport de PARIS21 sur le soutien des partenaires à la statistique 2022 attire l’attention sur l’insuffisance du financement des données et de la statistique, une insuffisance qui s’est aggravée en 2020 en partie seulement à cause de la pandémie de COVID-19. Dans un contexte mondial de détérioration de la situation en matière de développement et d’augmentation du nombre de menaces complexes, les dirigeants doivent réaffirmer leur engagement à faire des données et de la statistique des éléments centraux de politiques efficaces. Rapport phare de PARIS21, le Rapport sur le soutien des partenaires à la statistique est l’analyse annuelle la plus complète du financement des données et de la statistique par les bailleurs de fonds. Révélant pour la première fois les répercussions de la crise de la COVID-19 sur le soutien à la statistique, cette édition 2022 plaide en faveur d’un regain d’intérêt pour les données et la statistique afin que le monde puisse surmonter les crises à venir.
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  • 49
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Keywords: Taxation
    Abstract: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264878785 , 9789264918658 , 9789264946125
    Language: French
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Portugal 2023
    Keywords: Energy ; Environment ; Governance ; Development ; Portugal
    Abstract: Le Portugal a réussi à découpler plusieurs pressions environnementales de la croissance économique entre 2013 et 2019. Il a joué un rôle de premier plan dans l'approbation de la loi européenne sur le climat et a adopté la Loi-cadre portugaise sur le climat en 2021. Celle-ci doit être rapidement mise en œuvre pour atteindre la neutralité carbone d'ici 2050, améliorer la résilience aux effets du changement climatique et protéger les écosystèmes. Le Portugal a intensifié ses efforts d'adaptation, mais doit en faire davantage pour faire face aux multiples menaces, notamment l'érosion côtière, les inondations, les sécheresses et les feux de forêt. Le pays est à la traîne en matière de gestion des déchets. Par ailleurs, l'augmentation des prélèvements d'eau douce dans les régions du sud, où l'eau est rare, est préoccupante. Il s'agit du quatrième examen des performances environnementales du Portugal. Il fournit une évaluation, fondée sur des faits, des progrès du pays vers ses objectifs environnementaux au cours de la dernière décennie. Les 26 recommandations visent à aider le Portugal à améliorer ses performances environnementales, en accordant une attention particulière à la neutralité carbone. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site web de l’OCDE.
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  • 51
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Language: French
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 160 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264510807 , 9789264805835 , 9789264701915
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Wirtschaftliche Anpassung ; Entwicklung ; Azoren ; Environment ; Development ; Trade ; Portugal
    Abstract: Located in the mid-Atlantic, the archipelagos of the Azores is an autonomous region of Portugal and an European Union Outermost Region. Once central to global trade routes, the Azores are aspiring to regain a prominent international role by leveraging their unique geographical, natural and historical attributes. To that end, this Production Transformation Policy Review (PTPR) Spotlight identifies priority actions in several areas, including scientific research and collaborations, the ocean economy, agro-food and renewable-energy value chains. It shows the importance for EU Outermost Regions, as well as for Small Island Developing States (SIDS), of building resilient international ties. It benefited from an extensive peer review process involving public and private stakeholders from Brazil, Iceland and the United States.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264596856 , 9789264518223 , 9789264542099
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Nouvelle-Zélande 2023
    Keywords: Entwicklungshilfe ; Neuseeland ; Development ; New Zealand
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. New Zealand is a valued partner in the Pacific where most of its official development assistance (ODA) is delivered. Led by the Ministry of Foreign Affairs and Trade, its commitment to national and regional ownership, efforts to draw on indigenous knowledge and values, and scaled-up climate finance commitments attest to New Zealand’s engagement and relevance. This peer review provides recommendations for New Zealand to make the most of the closer integration of foreign and development policy in the Pacific, reinforce human resources, enable efficient and effective decision making, strengthen transparency, build public understanding of development, foster the linkages between climate-related investments and other priorities, and establish a plan for increasing ODA to deliver on New Zealand’s strategic goals.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264397316 , 9789264343580 , 9789264577442
    Language: French
    Pages: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallele Sprachausgabe OECD Development Co-operation Peer Reviews: Iceland 2023
    Keywords: Development ; Iceland
    Abstract: Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération pour le développement, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. L’Islande adopte, vis-à-vis de ses trois pays partenaires, une approche de long terme pilotée par les partenaires et axée sur la pauvreté, et s’appuie sur ses partenaires multilatéraux pour compléter son portefeuille bilatéral. Elle parvient à faire progresser l’égalité des genres, et de nouveaux accords-cadres conclus avec la société civile ont consolidé ses partenariats. Cet examen par les pairs formule plusieurs recommandations pour aider l’Islande à concentrer sa politique de développement 2024-28 et sa stratégie environnementale et climatique à venir sur un nombre limité de domaines ; tirer parti des hausses récentes de ses volumes d’APD pour élaborer une feuille de route concrète en vue d’atteindre un ratio APD/RNB de 0.7 % ; et adopter une planification stratégique des effectifs pour remédier aux problèmes de ressources humaines. Le Centre GRÓ devrait donner la priorité, dans ses formations, au renforcement des capacités des institutions partenaires et le ministère des Affaires étrangères s’attacher à garantir l’additionnalité et la durabilité lorsqu’il collabore avec le secteur privé.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264595521 , 9789264797598 , 9789264945173
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Keywords: Kreislaufwirtschaft ; Ungarn ; Agriculture and Food ; Environment ; Development ; Hungary
    Abstract: The growing demand for raw materials in the Hungarian economy projected up to 2050 is expected to exert significant additional pressure on the environment, putting the country at risk of missing important environmental goals and opportunities to strengthen the competitiveness and resilience of its economy. Despite the notable progress in decoupling environmental pressures from economic activities over the past 20 years, several challenges remain. The transition to a circular economy has significant potential to address these challenges. To fully realise the circular potential of its economy, Hungary will need to adopt a comprehensive circular economy policy framework. This report outlines a set of key elements for the development of the Hungarian national circular economy strategy and action plan. It identifies priority areas that are deemed critical to the Hungarian circular economy transition, including: biomass and food, construction and plastics, as well as cross-cutting horizontal tools to facilitate an economy-wide circular transition. It also provides 45 policy recommendations and suggests specific implementation actions across the priority areas for the short, medium and long term.
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  • 57
    ISBN: 9789264758193 , 9789264555716 , 9789264464360
    Language: Spanish
    Pages: 1 Online-Ressource (528 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of El Salvador: Strategic Priorities for Robust, Inclusive and Sustainable Development
    Keywords: Education ; Governance ; Development ; El Salvador
    Abstract: El Salvador ha consolidado importantes avances en su desarrollo en los últimos 30 años. El fin de la guerra civil en 1992 señaló el establecimiento de una democracia liberal y de un modelo de desarrollo abierto basado en la exportación, que contribuyó a reducir la pobreza y la desigualdad. Sin embargo, el modelo de la posguerra no ha generado el dinamismo económico o los puestos de trabajo que el país necesita. El crecimiento económico fue moderado en los años previos a la pandemia de COVID-19, promediando 2.4%, y la productividad creció al 0.1% durante la pasada década. Para impulsar un desarrollo más sólido, inclusivo y sostenible son necesarias acciones decisivas. Basándose en un análisis multidimensional del desarrollo en El Salvador este informe plantea cuatro recomendaciones prioritarias: 1) sentar las condiciones para la transformación productiva y la modernización de la economía; 2) aumentar la cantidad, calidad y pertinencia de la educación; 3) gestionar mejor los recursos hídricos para llevar agua y saneamiento a todos de manera sostenible; y 4) modernizar el Estado para que pueda generar bienes públicos clave – desde la seguridad ciudadana a la educación o la salud – de manera eficaz, y conducir el país hacia la próxima etapa de su desarrollo.
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  • 58
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.111
    Keywords: Entwicklungshilfe ; Öffentliche Güter ; Welt ; Development
    Abstract: This paper looks at the implications for development co-operation of increased spending on global public goods and “bads”. It explores shifts in the narratives and financing priorities of development co-operation providers over recent decades and puts forward key considerations for them on their future role.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264419957 , 9789264741379 , 9789264650299
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Keywords: Islamic Development Bank ; Internationale Zusammenarbeit ; Internationale Wirtschaftsbeziehungen ; OECD-Staaten ; Islamische Staaten ; Development
    Abstract: The world is marked by multiple crises and challenges that transcend borders and require not only local but global solutions. Only by working together and bridging divides and differences can countries address these challenges and drive a sustainable development future for all. This report by the OECD and the Islamic Development Bank demonstrates triangular co-operation's relevance for delivering progress on sustainable development. In particular, it stresses its innovative approach to diplomacy, and its ability to bring together different stakeholders from across the global south and north in trusting partnerships that leverage the expertise, knowledge and resources of all partners. The report also examines the current global trends in the use of triangular co-operation, explores how to strengthen national ecosystems to support its effective delivery, and highlights how triangular co-operation can contribute to addressing climate change and biodiversity loss, with a specific focus on small island developing states.
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  • 60
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.66
    Keywords: Taxation
    Abstract: This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
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  • 61
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Development Centre Working Papers no.349
    Keywords: Social Issues/Migration/Health ; Employment ; Development ; Indonesia ; Malawi ; Peru ; South Africa
    Abstract: Using panel data for Indonesia, Malawi, Peru and South Africa, this paper investigates the relationship between transitions to formal employment and workers' labour income. It shows that transiting from informal to formal employment increases the probability of improving workers' labour income in both absolute and relative terms. However, income gains from formalisation do not accrue to all workers equally. Switching to formal employment has the greatest potential to improve the labour income of the richest workers. The chances of improving the labour income of the poorest workers through formalisation are slim. Transitions between formal and informal employment affect income gains and losses differently for men and women, older and younger workers, and workers with different levels of schooling. The effects of labour market transitions on income changes are considerably greater in magnitude than other life events such as a births, separation, or death of a partner or spouse.
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  • 62
    Language: French
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Series Statement: Notes ouest-africaines no.39
    Parallel Title: Parallele Sprachausgabe Healthy diets, costs and food policies in the Sahel and West Africa
    Keywords: Social Issues/Migration/Health ; Development
    Abstract: La région du Sahel et de l'Afrique de l'Ouest est confrontée à une grave crise de sécurité alimentaire et nutritionnelle : des taux de dénutrition sévère élevés y côtoient une forte prévalence des carences nutritionnelles et de la suralimentation – le « triple fardeau de la malnutrition ». À l'origine de toutes les formes de malnutrition ainsi que de diverses maladies non transmissibles courantes, la mauvaise alimentation est responsable d'environ un décès d'adulte sur cinq dans le monde. Le coût élevé des aliments constitue un obstacle majeur à l'accès à une alimentation saine. Même avant la récente inflation des prix alimentaires mondiaux, les prix alimentaires étaient déjà 30 % à 40 % plus élevés en Afrique de l'Ouest que dans d'autres régions du monde au niveau de revenu comparable. Cette note se propose d'analyser le coût d'une alimentation saine dans 17 pays d'Afrique de l'Ouest et du Sahel et d'identifier les groupes d'aliments qui composent ce coût. La forte variabilité des coûts et de leur composition observée entre les pays souligne la nécessité de politiques alimentaires plus ciblées et sensibles à la nutrition, mais aussi de données sur les prix alimentaires et de capacités de suivi renforcées.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264564121 , 9789264882058 , 9789264901209
    Language: French
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallele Sprachausgabe OECD Development Co-operation Peer Reviews: Czech Republic 2023
    Keywords: Development ; Czechia
    Abstract: Le Comité d'aide au développement (CAD) de l'OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l'efficacité de leur coopération, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. L'aide publique au développement de la République tchèque (Tchéquie), stable à 0,14 % du revenu national brut en moyenne depuis 2016, a bondi à 0,36 % en 2022, principalement en raison des coûts liés à l'accueil des réfugiés ukrainiens. La Tchéquie est reconnue pour son soutien aux droits de l'homme. Sa stratégie de long terme 2018-2030 garantit à la fois prévisibilité et flexibilité. Le rapport souligne son engagement auprès de l'Union européenne et de ses membres et identifie les moyens de renforcer l'apprentissage institutionnel. Alors que la coopération tchèque progresse vers les normes du CAD, cet examen fournit des recommandations pour renforcer sa structure institutionnelle, pour accélérer les progrès vers une action plus cohérente qui lutte explicitement contre pauvreté et/ou les inégalités, et pour construire de meilleurs partenariats.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264556300 , 9789264882157 , 9789264848115
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Keywords: Steuereinnahmen ; Ökosteuer ; Umweltökonomische Gesamtrechnung ; OECD-Staaten ; Taxation ; Environment
    Abstract: This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond.
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  • 65
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-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 five annual reviews in 2018, 2019, 2020, 2021 and 2022. 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 sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
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  • 66
    ISBN: 9789264507906
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
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  • 67
    ISBN: 9789264421332
    Language: English
    Pages: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
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  • 68
    ISBN: 9789264642393
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Globalisierung ; Gewinnverlagerung ; 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 – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – 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 Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
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  • 69
    ISBN: 9789264377271
    Language: French
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Un élément clé du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) de l'OCDE et du G20 consiste à relever les défis fiscaux découlant de la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adhéré à un plan novateur – la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie – afin de mettre à jour des éléments clés du système fiscal international qui ne sont plus adaptés à une économie mondialisée et numérisée. Les règles globales anti-érosion de la base d'imposition et la règle d'assujettissement à l'impôt (RAI) sont des éléments constitutifs clés du Pilier Deux de ce plan et garantissent que les entreprises multinationales paient un niveau minimum d'imposition sur les revenus réalisés dans chacune des juridictions où elles exercent leurs activités. Plus précisément, la RAI est une règle conventionnelle qui protège le droit des membres du Cadre inclusif qui sont des pays en développement d'imposer certains paiements intragroupes, lorsque ceux-ci sont soumis à un impôt nominal sur le revenu des sociétés inférieur au taux minimum. Ce rapport contient le modèle de disposition conventionnelle donnant effet à la RAI, ainsi que des commentaires expliquant l'objectif et le fonctionnement de la RAI.
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  • 70
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
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  • 71
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: This Policy Guidance is a product of the Development Assistance Committee's multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
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  • 72
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: West African Papers no.40
    Parallel Title: Parallele Sprachausgabe Formes urbaines et changement climatique en Afrique
    Keywords: Urban, Rural and Regional Development ; Development
    Abstract: Africa is undergoing an unprecedented urban and climate transition; yet, given the right conditions, compact urban forms can encourage greater sustainability, resilience and liveability in the coming decades. Using novel techniques and newly available data, this report fills in existing data gaps by producing measures of compactness for 5 625 urban agglomerations, along with other urban form attributes. Even though urbanisation is often unplanned and uncoordinated, a promising trend has emerged: very large cities (of over 4 million inhabitants) are more compact, discounting the population effect, on average, than larger (1 million to 4 million inhabitants) and intermediate cities (50 000 to 1 million inhabitants). Moreover, less compact agglomerations tend to have smaller buildings, flat, low skylines, less complete centres (reflecting a less optimal use of space) and polycentric patterns (i.e. multiple centres, rather than a single, monocentric city). This report analyses the consequences of less compact agglomerations for sustainability and liveability. The disadvantages include higher energy demand, less accessibility to services and opportunities, less walkable urban landscapes and greater car dependency, in addition to higher outdoor air pollution. It also considers the potential trade-offs with resilience; for example, compactness can lead to a loss of green space and an increase of urban heat island effects. The report offers opportunities in the coming years to single out potential areas of action for resilience, as well as for monitoring and evaluating progress.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264978881 , 9789264971202 , 9789264412392
    Language: French
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallele Sprachausgabe OECD Development Co-operation Peer Reviews: Netherlands 2023
    Keywords: Development ; Netherlands
    Abstract: Le Comité d'aide au développement (CAD) de l'OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l'efficacité de leur coopération, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. Les Pays-Bas continuent de se concentrer sur leurs atouts et conduisent des réformes internes pour un impact durable. Ils maintiennent leur engagement dans les contextes fragiles, avec un financement à long terme et flexible. Le pays est grandement apprécié pour son rôle pionnier dans l'égalité des genres, il soutient fermement les sociétés civiles locales et s'attaque aux effets de son empreinte économique. Cet examen formule des recommandations pour renforcer l'engagement des Pays-Bas dans les pays partenaires par la concrétisation de leur ambition en faveur d'un développement mené au niveau local, leurs efforts pour adapter leur approche thématique à chaque contexte et la définition plus précise de leur appétence pour le risque. L'inversion de la baisse des budgets est une réalisation importante, mais il faudra gérer l'effet des dépenses consacrées aux réfugiés dans le pays sur le programme néerlandais de développement.
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  • 74
    Language: French
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe The design of presumptive tax regimes
    Keywords: Taxation
    Abstract: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
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  • 75
    ISBN: 9789264365872
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
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  • 76
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
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  • 77
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.149
    Keywords: Social Issues/Migration/Health ; Development
    Abstract: The OECD's Patient-Reported Indicator Surveys (PaRIS) initiative aims to measure outcomes and experiences of healthcare as part of an effort to improve the value of health system investments. The PaRIS survey, a survey of people living with chronic conditions, is currently being implemented in twenty countries. The PaRIS survey has been developed together with government officials, patients, providers, and researchers. However, the extent of stakeholder involvement varies between countries. This paper reports on the stakeholder engagement in design, development and implementation of the PaRIS survey Field Trial in seventeen countries. Engagement strategies were analysed by target group (patients, providers, or other stakeholders), and engagement level (co-designing, involving, consulting, and informing). The results provide valuable lessons for the implementation of the full PaRIS survey in 2023 and illustrate how stakeholders could be more actively engaged in health services research and policymaking.
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  • 78
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 79
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.283
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Lithuania
    Abstract: This paper lays out an approach, and a research agenda, for assessing the impact of carbon pricing on household budgets. It relies on a rich set of available data and policy models and combines them in a way that is informative for mapping the gains and losses at the household level in the short term as countries transition to a low-carbon economy. After accounting for direct burdens from higher fuel prices, indirect effects from higher prices of goods other than fuel, and households’ behavioural responses, overall burdens are only mildly regressive. Recycling carbon-tax revenues back to households allows considerable scope for avoiding or cushioning losses for large parts of the population, and existing policy models can be used to design compensation measures that facilitate majority support for carbon tax packages.
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  • 80
    ISBN: 9789264613348
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
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  • 81
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264798380 , 9789264763722 , 9789264342873
    Language: English
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Keywords: Artenschutz ; Entwicklungsfinanzierung ; Nachhaltige Entwicklung ; Entwicklungsländer ; Environment ; Development
    Abstract: The report provides an overview of development finance with biodiversity-related objectives from a wide range of sources: bilateral Development Assistance Committee (DAC) members, non-DAC and South-South and triangular co-operation providers, multilateral institutions, private finance mobilised by development finance, and private philanthropy. The estimates are based on OECD statistical data. The report identifies the main gaps between biodiversity-related priorities and investments, and provides detailed estimates on financial allocations to the fight against illegal wildlife trade; nature-based solutions; indigenous peoples and local communities; the mainstreaming of biodiversity; gender equality; and climate change. These elements can help DAC members and other stakeholders to step up and target their biodiversity-related investments, notably to implement the Kunming-Montreal Global Biodiversity Framework under the Convention on Biological Diversity.
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  • 83
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.112
    Keywords: Entwicklungsorganisation ; Innovationsakzeptanz ; Development ; France ; Germany ; Korea, Republic of ; United Kingdom ; United States
    Abstract: Addressing 21st century development challenges requires investments in innovation, including the use of new approaches and technologies. Currently, many development organisations prioritise investments in isolated innovation pilots that leverage a specific approach or technology rather than pursuing a strategic approach to expand the organisation’s toolbox with innovations that have proven their comparative advantage over what is currently used. This Working Paper addresses this challenge of adopting innovations. How can development organisations institutionalise a new way of working, bringing what was once novel to the core of how business is done? Analysing successful adoption efforts across five DAC agencies, the paper lays out a proposed process for the adoption of innovations. The paper features five case-studies and concludes with a set of lessons and recommendations for policy makers on innovation management generally, and adoption of innovation in particular.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264424791 , 9789264585997 , 9789264670549
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Umweltpolitik ; Umweltschutz ; Israel ; Energy ; Environment ; Governance ; Development ; Israel
    Abstract: Israel’s rapid economic and population growth along with a high degree of urbanisation continue to exert significant pressure on the environment. Israel has raised its climate ambitions in recent years, though is not on track to reach greenhouse gas reduction targets. Enhancing biodiversity protection, addressing water pollution and adapting to the impacts of climate change require further action. Israel has taken a number of key steps to advance its zero waste and circular economy agenda. However, further efforts are required to improve waste management and introduce an economy-wide shift to a circular economy. The review provides 24 recommendations to help Israel improve its environmental performance, with a special focus on waste management and circular economy. This is the second Environmental Performance Review of Israel. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264354050 , 9789264864047 , 9789264415751
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Islande 2023
    Keywords: Entwicklungshilfe ; Island ; Development ; Iceland ; Amtliche Publikation
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. Iceland adopts a partner-led, poverty-focused and long-term approach with its three partner countries and relies on multilateral partners to complement its bilateral portfolio. Iceland successfully advances gender equality and new framework agreements with civil society have strengthened partnerships. This peer review provides a set of recommendations for Iceland to remain focused in its 2024-28 development co-operation policy and forthcoming environment and climate strategy, build on recent official development assistance (ODA) volume increases to develop a concrete roadmap towards 0.7% GNI as ODA, and adopt a strategic workforce plan to address human resource constraints. It recommends that GRÓ training programmes prioritise strengthening partner institutions’ capacity and that the Ministry of Foreign Affairs works to ensure additionality and sustainability when engaging with the private sector.
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  • 86
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/03
    Keywords: Taxation ; Science and Technology ; Industry and Services
    Abstract: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264273498 , 9789264665484 , 9789264580060
    Language: English
    Pages: 1 Online-Ressource (169 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Umweltpolitik ; Umweltschutz ; USA ; Energy ; Environment ; Governance ; Development ; United States ; Amtliche Publikation
    Abstract: The United States, the world’s largest economy, has made progress in reducing several environmental pressures while maintaining one of the highest Gross Domestic Products per capita in the world. It has decoupled emissions of greenhouse gases, air pollutants, water abstractions and domestic material consumption from economic and population growth. However, high consumption levels, intensive agricultural practices, climate change and urban sprawl continue to put pressure on the natural environment. Despite the recent acceleration of action to address climate change, further efforts are needed to achieve the goal of net-zero greenhouse gas emissions by 2050. The United States is also among the major contributors to marine litter with serious consequences for communities and the environment. The review provides 30 recommendations to help the United States improve its environmental performance, with a special focus on marine litter and a cross-cutting focus on environmental justice. This is the third Environmental Performance Review of the United States. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Keywords: Entwicklungshilfe ; Menschenrechte ; Gleichberechtigung ; Geschlechterdiskriminierung ; OECD-Staaten ; Development
    Abstract: This publication responds to the need for practical guidance for evaluators, evaluation managers, and programme staff to incorporate a human rights and gender equality lens into the six OECD evaluation criteria: relevance, coherence, effectiveness, efficiency, impact, and sustainability. It aims to support evaluators and evaluation managers in the design, management and delivery of credible and useful evaluations that assess whether and how interventions contribute to realising human rights and gender equality – both, interventions with explicit human rights related objectives and those without. It also provides broader guidance to programme staff in applying the six criteria with a human rights and gender equality lens at the outset of an intervention and addresses the main considerations and challenges in doing so.
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  • 89
    ISBN: 9789264384033
    Language: Multiple languages
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Keywords: Development
    Abstract: This Glossary defines concepts and terms commonly used in evaluation and results-based management. It provides a shared understanding to support the design, management, monitoring and evaluation of interventions for sustainable development. As a reference document, it is helpful for those commissioning, managing, or conducting evaluations, as well as people involved in strategy or programme development, management and implementation. While originally developed for international development co-operation, the Glossary can be applied in any field of public policy and is also useful for civil society, academia, and other non-state actors. This second edition includes updated content, including new definitions for the widely used evaluation criteria – relevance, coherence, effectiveness, efficiency, impact and sustainability – endorsed by the OECD Development Assistance Committee in 2019. It also provides minor updates to the original text to reflect current good practice. As concepts and language are constantly evolving, the document will be revisited and updated in due course. This publication also includes a Spanish translation "Glosario de términos clave en evaluación y gestión basada en resultados para el desarrollo durable (Segunda edición)".
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  • 90
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.50
    Keywords: Development ; France ; Portugal ; Spain
    Abstract: This paper explores the innovation dynamics of the EU Outermost Regions (EU ORs) through patenting behaviour. It emphasises the potential for international collaborations with a wide range of partners, and recommends to mobilise the resources and strategies provided by the EU to strengthen research and innovation in the private sector; enhance the impact of public research centres and universities; and foster intra-regional co-operation. It also calls for stronger ties with African countries, the Latin American and Caribbean region, as well as Small Island Developing States (SIDS), to foster innovation-based collaborations, particularly around sustainable agriculture, renewable energy and the ocean economy. The paper is developed within the framework of the EU-OECD project on Global Outermost Regions.
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  • 91
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.62
    Keywords: Taxation ; Science and Technology ; Finance and Investment
    Abstract: The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.49
    Keywords: Economics ; Development ; Agriculture and Food ; France ; Portugal ; Spain
    Abstract: This paper provides an overview of agro-food value chains in the EU Outermost Regions (EU ORs). It assesses emerging trends, discusses opportunities and challenges, reviews the policy frameworks and tools that can strengthen the beneficial participation of EU ORs in international agro-food value chains, and proposes priority actions. The paper is developed within the framework of the EU-OECD project on Global Outermost Regions.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.51
    Keywords: Development ; France ; Portugal ; Spain
    Abstract: This paper provides an overview of the ocean economy in the EU Outermost Regions (EU ORs). It discusses the opportunities and challenges that the EU ORs are facing in light of emerging global trends, laying out priority actions for making the ocean a factor of competitiveness and internationalisation. Such actions could be taken together with EU and basin-specific partners such as Small Island Developing States in the Caribbean, Atlantic and Indian Ocean. The paper is developed within the framework of the EU-OECD project on Global Outermost Regions.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.46
    Keywords: Social Issues/Migration/Health ; Development
    Abstract: This paper shows that climate-related forced displacement is insufficiently addressed in two fundamental commitments made towards the United Nations Framework Convention on Climate Change (UNFCCC) between 2015 and 2023: National Adaptation Plans (NAPs) and Nationally Determined Contributions (NDCs). It describes the important role NAPs and NDCs play in prioritising the tackling of certain aspects of climate change adaptation, identifies gaps on forced displacement, and proposes ways of adding it among their policy objectives, and of mobilising finance to reach them.
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  • 95
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.64
    Keywords: Taxation ; Finance and Investment
    Abstract: This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.
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  • 96
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Abstract: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
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  • 97
    ISBN: 9789264935884
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Abstract: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
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  • 98
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.47
    Keywords: Social Issues/Migration/Health ; Development
    Abstract: This paper provides a factual baseline of the extent to which refugees and internally displaced persons are included in development planning, specifically in the national development plans and sector plans of low- and middle-income countries; in the international development co-operation strategies of Development Assistance Committee (DAC) members and participants; and in the UN Sustainable Development Cooperation Frameworks of the UN development system at country level. It contributes to measuring progress towards commitments – under the Global Compact on Refugees (GCR) and the UN Action Agenda on Internal Displacement – to treat forced displacement also as a development issue. Finally, it formulates policy recommendations to further improve the inclusion of the forcibly displaced in development planning.
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  • 99
    Language: French
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: Notes ouest-africaines no.40
    Parallel Title: Parallele Sprachausgabe City shapes and climate change in Africa
    Keywords: Urban, Rural and Regional Development ; Development
    Abstract: L'Afrique connaît une transition urbaine et climatique sans précédent. Si certaines conditions sont réunies, une plus grande compacité urbaine pourrait contribuer à améliorer la qualité de vie, la résilience, et la durabilité au cours des prochaines décennies. S'appuyant sur des outils novateurs et de nouvelles données, cette analyse remédie à certaines lacunes en présentant des mesures de la compacité et d'autres variables des formes urbaines pour près de 5 625 agglomérations urbaines du continent. Même si l'urbanisation reste souvent un phénomène non planifié et non coordonné, une tendance prometteuse se dessine : les mégalopoles (plus de 4 millions d'habitants) sont en moyenne plus compactes que les grandes villes (1 million à 4 millions d'habitants) et celles de taille intermédiaire (50 000 à 1 million d'habitants) . Les agglomérations moins compactes présentent des bâtiments plus petits, une forme urbaine plate et basse, un centre moins dense (reflétant une utilisation peu optimale de l'espace) et une structure polycentrique (plusieurs centres, par opposition à une ville monocentrique). Cette note analyse les conséquences d'une moindre compacité urbaine en termes de durabilité et de qualité de vie, soulignant des besoins d'énergie plus élevés, une moindre accessibilité aux services et opportunités, des espaces urbains où il est moins facile de se déplacer à pied et où la dépendance à l'automobile est plus forte, ainsi qu'une plus grande pollution de l'air extérieur. Elle examine également les compromis potentiels en termes de résilience; une plus grande compacité peut résulter en la perte d'espaces verts et donc en plus grandes effets d'îlot de chaleur urbain. Elle identifie enfin les options susceptibles d'améliorer, dans les années à venir, la résilience incluant le suivi-évaluation des progrès.
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  • 100
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.63
    Keywords: Taxation ; Science and Technology ; Finance and Investment
    Abstract: Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of income-based tax incentives for R&D and innovation on firms' incentives to make R&D intangible investments. It provides insights into how such incentives affect firms' decisions on whether, where and how much to invest in R&D intangibles. These indicators are used to illustrate the extent to which these tax incentives may create potential distortions to firms' investment, protection and commercialisation decisions. The model is further developed to account for the design changes to such tax incentives introduced by the OECD/G20 Base Erosion and Profit Shifting minimum standard.
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