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  • Paris : OECD Publishing  (905)
  • Nürnberg : Bundesamt für Migration und Flüchtlinge  (21)
  • Ann Arbor, Michigan : ProQuest
  • Cambridge : Cambridge University Press
  • Amtsdruckschrift  (926)
Material
Language
Years
  • 1
    Language: English
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
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  • 2
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.173
    Keywords: Ernährungssicherung ; Ernährung ; Ernährungspolitik ; Welt ; Agriculture and Food ; Amtsdruckschrift
    Abstract: A shift towards healthier diets is expected to address the challenge of providing food security and nutrition for a growing global population. This report explores whether such a shift would also have positive effects on the other two challenges food systems face: supporting livelihoods for those working along the food supply chain and contributing to environmental sustainability. The report finds that aligning diets with World Health Organisation guidelines on sugar and fat consumption would have the expected positive effect on nutrition and food security, and would also positively affect environmental sustainability. The effect on livelihoods along the food value chain, however, would overall be negative. The magnitude of the trade-offs and synergies are greater when fat consumption is reduced, as opposed to sugar consumption, because actual consumption levels of fat are further away from WHO recommendations.
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  • 3
    ISBN: 9789264729483
    Language: English
    Pages: 1 Online-Ressource (65 p.)
    Keywords: Wasserkraft ; Klimawandel ; Südasien ; Südostasien ; Energy ; Amtsdruckschrift
    Abstract: Hydropower accounts for 14.5% of total electricity generation in South and Southeast Asia, with a total hydropower installed capacity of 117 GW. The installed hydropower capacity is expected to grow further in order to meet the region’s growing electricity demand and electricity export opportunities, and to maximise the merits of a cost-effective and flexible low-carbon power source. However, climate change poses an increasing challenge to South and Southeast Asian hydropower with rising temperatures, extreme rainfall patterns, melting glaciers, and increasing occurrence of extreme weather events. This report aims to support South and Southeast Asian hydropower in coping with the adverse impacts of climate change and in developing a tailored set of climate resilience measures based on a comprehensive assessment of climate risks and impacts. This report qualitatively assesses climate risks to South and Southeast Asian hydropower and quantitatively examines potential climate impacts, comparing three climate scenarios. Based on the assessment, it identifies measures to enhance climate resilience and provides policy recommendations.
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  • 4
    ISBN: 9789264665033
    Language: English
    Pages: 1 Online-Ressource (95 p.)
    Keywords: Strommarkt ; Elektrizitätspolitik ; Elektrizitätswirtschaft ; Energiewende ; Südkorea ; Energy ; Korea, Republic of ; Amtsdruckschrift
    Abstract: This report was commissioned by Korea's Ministry of Trade, Industry and Energy and carried out jointly by the International Energy Agency (IEA) and the Korea Energy Economics Institute. The objective of the study was to analyse market design improvements to enable achieving net zero in Korea's power sector, in accordance with the country's long-term decarbonisation objectives. For this the IEA devised a Korea Regional Power System Model to evaluate the emissions implications of the plans laid out in Korea’s 9th Basic Plan for Long-Term Electricity Supply and Demand and the Carbon Neutral Strategy published in 2021. The analysis includes a scenario elaborated by the IEA, based on the World Energy Outlook's Announced Pledges Scenario, to analyse potential for further market improvements. This analysis covers market improvements in areas such as carbon pricing, market price enhancements that better reward lowemissions technologies and security of supply, and market access reforms to ensure the participation of a wider range of new technologies and distributed energy resources.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264320888 , 9789264950078 , 9789264838772
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Pension Systems
    Keywords: Altersvorsorge ; Slowenien ; Social Issues/Migration/Health ; Employment ; Finance and Investment ; Slovenia ; Amtsdruckschrift
    Abstract: This review provides policy recommendations on how to improve the Slovenian pension system, building on the OECD’s best practices in pension design. It details the Slovenian pension system and identifies its strengths and weaknesses based on cross‑country comparisons. The Slovenian pension system consists of a mandatory defined benefit pay‑as‑you‑go public scheme and supplementary private schemes. The review also describes the first layer of old‑age social protection in Slovenia and discusses possible ways to improve communication about pensions. The OECD Reviews of Pension Systems: Slovenia is the seventh in the pension review series.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264637610 , 9789264951990 , 9789264389687
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Series Statement: The Governance of Regulators
    Parallel Title: Parallele Sprachausgabe Impulsando el desempeño del Regulador de los servicios de agua y saneamiento de Perú
    Keywords: Aufsichtsbehörde ; Wasserwirtschaft ; Abwasserwirtschaft ; Wasserversorgung ; Peru ; Governance ; Peru ; Amtsdruckschrift
    Abstract: As “market referees”, regulators contribute to the delivery of essential public services. Their organisational culture, behaviour and governance are important factors in how regulators, and the sectors they oversee, perform. The OECD Performance Assessment Framework for Economic Regulators (PAFER) looks at the institutions, processes and practices that can create an organisational culture of performance and results. The report uses PAFER to assess elements linked to both the internal and external governance of Peru’s Water and Sanitation Services Regulator (Superintendencia Nacional de Servicios de Saneamiento, Sunass). The review acknowledges the technical expertise of Sunass within the institutional framework, analyses the key drivers of its performance, and identifies a number of opportunities to help the regulator prepare for the future, including in the context of sector-wide challenges and the COVID-19 crisis.
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  • 7
    ISBN: 9789264455580
    Language: English
    Pages: 1 Online-Ressource (61 p.)
    Keywords: Erneuerbare Energie ; Förderung erneuerbarer Energien ; Moldawien ; Energy ; Moldova, Republic of ; Amtsdruckschrift
    Abstract: This roadmap starts with an overview of the prevailing institutional framework related to the renewables and electricity sectors respectively, and the related policy landscape. The wider context of both the renewables and electricity sectors in Moldova is then outlined. This is followed by the body of the roadmap, which focuses on: Removing barriers to the deployment of renewables; Establishing flexible electricity markets with enhanced regional co-ordination; Enhancing technical flexibility of the power system. In these three focus areas, a substantial amount of knowledge, experience and expertise has already been accrued by other countries and regions in their own energy transitions. This roadmap therefore provides relevant examples from international experiences with a view to providing an idea of the possibilities for Moldova. The roadmap outlines specific policies and actionable items in order to apply these international best practice examples, taking into account the particular characteristics of the Moldovan electricity system. Finally, these recommended actions are put in a co ordinated package of measures to be implemented for a vision of a secure, clean and modern electricity supply generated from domestic VRE sources. This includes a timeline of measures to be targeted over three distinct periods in the short-, medium- and long-term to deliver this modern electricity system, and in turn provide the social, economic and environmental benefits from Moldova’s clean energy transition.
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  • 8
    ISBN: 9789264753204
    Language: English
    Pages: 1 Online-Ressource (63 p.)
    Keywords: Erdgasmarkt ; Erdgaspolitik ; Brasilien ; Energy ; Brazil ; Amtsdruckschrift
    Abstract: The Novo Mercado de Gás (New Gas Market) reform programme is set to enhance the physical flexibility of the gas system, enable gas to be delivered more quickly, foster competition and facilitate the integration of a higher share of intermittent renewables into the Brazilian energy system. In the longer term, an open, competitive gas market can more easily adapt to a multi-gas system that includes and deploys low-carbon gases. At the request of the Brazilian government, the International Energy Agency (IEA) has been providing technical advice based on international experience to inform and shape the country’s gas market reform programme from day one. This current white paper follows the report “Towards a competitive natural gas market in Brazil: A review of the opening of the natural gas transmission system in Brazil”, published in September 2018. It aims to share best practices from Europe in terms of gas market design and reforms, including commercial and practical implications. This white paper includes a section on the role of natural gas and low-carbon gases in Brazilian clean energy transition.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264505087
    Language: English
    Pages: 1 Online-Ressource (261 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: Energiepolitik ; Energiewirtschaft ; Kanada ; Energy ; Canada ; Amtsdruckschrift
    Abstract: The International Energy Agency (IEA) regularly conducts in-depth peer reviews of the energy policies of its member countries. This process supports energy policy development and encourages the exchange of international best practices and experiences. Since the last IEA review in 2015, Canada has made a series of enterprising international and domestic commitments to put the country on a path towards transforming its energy system, including a target to cut greenhouse gas emissions by 40‑45% by 2030 from 2005 levels and to reach net zero emissions by 2050. Canada’s energy transformation presents both challenges and opportunities given its profile as a major producer, consumer and exporter of energy, and its highly decentralised government system. The sizeable weight of fossil fuel production in employment and economic output means strong attention should be placed on ensuring a people-centred approach to Canada’s clean energy transition. Canada has a number of policy measures in place, including an ambitious carbon pricing scheme, clean fuel regulations, a commitment to phase out unabated coal use by 2030, nuclear plant extensions, upstream methane regulations, energy efficiency programmes, and measures to decarbonise the transport sector. In this report, the IEA provides energy policy recommendations to help Canada effectively manage the transformation of its energy sector in line with its goals.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264336674 , 9789264860407 , 9789264561939
    Language: English
    Pages: 1 Online-Ressource (145 p.) , 21 x 28cm.
    Keywords: Auslandsinvestition ; KMU ; Multinationales Unternehmen ; Investitionspolitik ; Mittelstandspolitik ; Portugal ; Urban, Rural and Regional Development ; Industry and Services ; Finance and Investment ; Portugal ; Amtsdruckschrift
    Abstract: This report assesses the enabling conditions for maximising the benefits of foreign direct investment (FDI) on SME productivity and innovation in Portugal. It looks at the quality of investment that Portugal attracts and the capacity of Portuguese SMEs to benefit from any knowledge and technology spillovers resulting from these investments. It studies the extent to which FDI-SME spillovers occur through value chain linkages, strategic partnerships, labour mobility, competition and imitation effects. The report provides an overview of Portuguese public institutions responsible for investment, SMEs, innovation and regional development policies, taking a close look at arrangements to ensure multi-level policy coordination, stakeholder consultation and evaluation of policy impacts. It then reviews the mix of government policies that are currently in place to support FDI-SME linkages and spillovers, noting areas for further policy reforms. The last chapter introduces a regional lens, focusing in particular on the regions of Norte and Alentejo. This report is part of a broader European Commission-OECD programme on strengthening FDI-SME linkages and serves as a pilot for future country assessments.
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  • 11
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.56
    Keywords: Grundsteuer ; Ertragsbesteuerung ; Miete ; OECD-Staaten ; Welt ; Taxation ; Amtsdruckschrift
    Abstract: This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and taxes over the life of the housing investment. The methodology is applied to owner-occupied and rented residential property for investments that are financed with debt or equity. The paper finds that the level and components of housing taxation depend greatly on the investment scenario. Effective tax rates vary substantially depending on the holding period, rate of return, tenure (owner-occupied or rented), financing scenario, and the inflation rate. Effective tax rates do not vary much with the taxpayer’s income and wealth or with the rate of return. The paper finds there is scope to reduce the tax differential between different investment scenarios and strengthen progressivity and horizontal equity.
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  • 12
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.172
    Keywords: Getreidepreis ; Futtermittelmarkt ; Getreidemarkt ; Import ; Ernährungssicherung ; China ; Agriculture and Food ; Trade ; China, People’s Republic ; Amtsdruckschrift
    Abstract: International grain prices experienced a sharp increase during the 2020/2021 marketing season, most likely due to the unprecedented increase of imported grains by China. What would be the possible impact on international grain markets if China remains a strong grain importer? The scenario developed to explore the impact of such a development shows that further increases in Chinese grain imports over the medium term could result in a 4% to 25% increase in agriculture commodity prices compared to what was projected in the OECD-FAO Agricultural Outlook 2021-2030.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264468481 , 9789264841864 , 9789264543751
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Keywords: Wasserversorgung ; Wasserpolitik ; Brasilien ; Urban, Rural and Regional Development ; Environment ; Brazil ; Amtsdruckschrift
    Abstract: Brazil made significant progress in managing water resources since the adoption of the National Water Law in 1997 and the creation of the National Water and Sanitation Agency (ANA) in 2000. Nevertheless, water security challenges persist and will be aggravated by megatrends such as climate change, population growth, urbanisation, and the economic, social and environmental consequences of the COVID-19 pandemic. The report calls for a modern approach to water security, balancing supply and demand management, grey and green infrastructure, and risk management and resilience while embracing a holistic view that connects water to other strategic areas such as environment, land use and territorial development. The report builds on a decade of policy dialogue between the OECD and the National Water and Sanitation Agency (ANA) of Brazil. It provides an action plan to support the country to: (1) shift from a risk-based approach to a resilience approach to understand vulnerabilities and minimise the duration and magnitude of failures; (2) make river basin organisations deliver and use economic instruments to tackle water risks; and (3) accompany infrastructure development with regulatory oversight and monitoring.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264647749 , 9789264584266 , 9789264827066
    Language: English
    Pages: 1 Online-Ressource (61 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 : Espagne 2022
    Keywords: Entwicklungshilfe ; Spanien ; Development ; Governance ; Spain ; Amtsdruckschrift
    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. Spain has put the 2030 Agenda at the centre of its foreign policy and development co-operation. It works in alliances to reach the Sustainable Development Goals, internationally and in partner countries. Spain is valued for its work in horizontal and inclusive partnerships, and its ability to mobilise public sector expertise to capture and share knowledge. As Spain embarks on a comprehensive reform of its development co-operation strategy and architecture, this peer review provides a set of recommendations to improve strategic steering, streamline its administrative framework, strengthen human resources and fully mobilise its financial co-operation.
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  • 15
    ISBN: 9789264819092
    Language: English
    Pages: 1 Online-Ressource (384 p.) , 21 x 28cm.
    Keywords: Lernen ; Schule ; Schulpolitik ; Lehrkräfte ; Coronavirus ; Welt ; Education ; Development ; Governance ; Amtsdruckschrift
    Abstract: This report brings together 45 of the education continuity stories that were jointly documented by the OECD, the World Bank, Harvard’s Global Education Innovation Initiative and HundrED during the first wave of school closures related to the COVID-19 pandemic. It covers a variety of different examples on how governments and non-governmental organisations quickly responded to school closures to implement a strategy for learners around the world to continue to study. While often based on the use of digital solutions, those solutions target specific solutions aimed at academic learning, socio-emotional support, teacher professional development, etc. The book covers examples from low, middle and high income countries on all continents and draws some lessons of these fast-paced responses to reimagine a post-pandemic education across the world.
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  • 16
    ISBN: 9789264424852 , 9789264837799 , 9789264988873
    Language: English
    Pages: 1 Online-Ressource (201 p.) , 21 x 28cm.
    Keywords: Familie ; Familienpolitik ; Spanien ; Social Issues/Migration/Health ; Spain ; Amtsdruckschrift
    Abstract: Spanish society values families and family life highly, but the way that families look and live has been changing drastically over the past decades. From being one of the countries with the highest fertility rates in Europe, Spain now has the lowest rate in the region and the legalisation of divorce and social acceptance of co-habitation has led to a decline in the traditional nuclear family model. At the same time, the share of mothers who are employed increased by more than 50% over the past two decades, though it remains below the OECD average. While family law has evolved quite strongly alongside these societal changes, family policy – i.e. the combination of benefits, services, tax breaks and leave arrangements that support family members in raising and providing care to minor children and other dependent persons – has undergone some changes but few major reforms. This report suggests ways to adapt Spain’s family policy to incorporate family diversity into the national policy framework, improve family well-being, reduce child poverty and make family life easier for all.
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  • 17
    Language: English
    Pages: 1 Online-Ressource (circa 41 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 148
    Keywords: Obesity ; behavioral insights ; food waste labelling ; dietary intake surveys ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Digital tools and technologies can assist governments to improve consumer health and the sustainability of food systems. These tools can be used to encourage consumers to buy healthy and nutritious foods and foods produced through sustainable farming practices, as well as to reduce asymmetries of food labelling schemes. They also contribute to more effective food data collection systems that can inform policy decisions, including by combining commercial sales information with national dietary intake survey data. Given the diverse approaches to adopting these digital tools, there is scope for cross-country learning. Current use of digital technologies by some governments ‒ from national dietary guideline websites to dedicated mobile apps ‒ can serve as references for other countries that seek to develop their own digital programmes. While these tools offer useful mechanisms for advancing policy objectives, they will need to be carefully designed to maximisetheir effectiveness and regularly evaluated to avoid excess cost and duplication.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 151
    Keywords: Competition ; buyer power ; profit margins ; unfair trading practices ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Concerns about market power and competition in the agri-food sector are widespread, with commentators regularly suggesting that farmers are in a structurally weaker position than other actors, who therefore benefit at their expense. The evidence reviewed in this paper indicates that downstream segments of agri-food chains are indeed typically more concentrated than farm-level production. Nevertheless, while competition problems were found in some instances, the current evidence does not support the claim that stronger actors in the chain systematically abuse their stronger position at the expense of farmers. An in-depth understanding of how value chains are organised is essential, as many widely used indicators provide little relevant information. In many areas, further research would be welcome, as current evidence does not cover all countries and sectors equally well.
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  • 19
    ISBN: 9789264995154
    Language: English
    Pages: 1 Online-Ressource (circa 77 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Vereinigte Arabische Emirate ; OECD-Staaten ; G20-Staaten ; Taxation ; United Arab Emirates ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Arab Emirates.
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  • 20
    ISBN: 9789264465879
    Language: English
    Pages: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Barbados ; OECD-Staaten ; G20-Staaten ; Taxation ; Barbados ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Barbados.
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  • 21
    ISBN: 9789264357730
    Language: English
    Pages: 1 Online-Ressource (circa 50 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Doppelbesteuerung ; Konfliktregelung ; Befragung ; Gibraltar ; Taxation ; Gibraltar ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Gibraltar.
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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264593480 , 9789264583092 , 9789264715431
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Keywords: Wasserversorgung ; Wasserpolitik ; Abwasserwirtschaft ; Wasserwirtschaft ; Kommunale Versorgungswirtschaft ; Coronavirus ; Subsahara-Afrika ; Environment ; Amtsdruckschrift
    Abstract: The COVID-19 pandemic has acted as a magnifying glass on pressing water and sanitation challenges in African cities, stressing and widening inequalities, especially for the 56% of the urban population living in informal settlements, lacking basic handwashing facilities, and relying on public water points and shared toilets. Before the pandemic, African countries and cities were already facing mounting water challenges with, in Sub-Saharan Africa only, 418 million people lacking basic access to water supply and 717 million to sanitation, in addition to concomitant floods, droughts and pollution issues. Megatrends related to climate change, urbanisation and population growth add more pressure on water resources and require urgent attention for African cities to cope with future water challenges. Building on a Survey on Water Governance across 36 cities of all size in Africa, this report provides a regional overview of the allocation of roles and responsibilities for water management, the existence and implementation of institutional, policy and regulatory frameworks, as well as the critical governance gaps that need to be bridged in order to boost city government capacity to drive water security in the continent.
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  • 23
    ISBN: 9789264811447
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Südafrika ; Taxation ; South Africa ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by South Africa.
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  • 24
    ISBN: 9789264725003
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Australien ; Taxation ; Australia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices.
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  • 25
    ISBN: 9789264753440
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Litauen ; Taxation ; Lithuania ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Lithuania.
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  • 26
    ISBN: 9789264945289
    Language: English
    Pages: 1 Online-Ressource (87 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Lettland ; Taxation ; Latvia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Latvia, which is accompanied by a document addressing the implementation of best practices.
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  • 27
    ISBN: 9789264400108
    Language: English
    Pages: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Türkei ; Taxation ; Turkey ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Turkey.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264376588
    Language: English
    Pages: 1 Online-Ressource (167 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: 2021 ; Energiepolitik ; Energiewirtschaft ; Litauen ; Energy ; Lithuania ; Amtsdruckschrift
    Abstract: The International Energy Agency (IEA) regularly conducts in-depth peer reviews of the energy policies of its member, partner and accession countries. This process supports energy policy development and encourages the exchange of international best practices and experiences. Lithuania has made strong progress towards realising its vision of a secure, competitive, sustainable and innovative energy system in the Baltic region. The government supported major reforms of the electricity and natural gas markets, and further integrated with the EU energy system and markets. Thanks to the expansion of renewable energy sources, notably bioenergy and wind, the carbon intensity of the power and heat sector has decreased over the past decade. Nevertheless, emissions have been on the rise, notably in the transport sector. Lithuania will need to make energy efficiency a priority, design a strong renewable strategy, and reform energy taxes to underpin its ambitious targets. This kind of clean energy leadership can drive emissions reductions up to 2050. In this report, the IEA provides energy policy recommendations to help Lithuania accelerate its energy transition towards its ambitious 2050 targets for climate neutrality.
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  • 29
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Scénarios pour le monde de 2035 : Implications pour l’avenir de la collaboration mondiale et de l’OCDE
    Keywords: Globalisierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Szenariotechnik ; OECD-Staaten ; Welt ; Economics ; Amtsdruckschrift
    Abstract: In the face of rapid change and high uncertainty, organisations must prepare for the unexpected. This report explores three scenarios – Multitrack World, Virtual Worlds, and Vulnerable World – and their possible implications for the future of global collaboration and for organisations such as the OECD. It includes emerging changes and trends that could affect the world in unpredictable ways over the next fifteen years, and offers potential strategic considerations and action areas aimed at ensuring the OECD’s agility, resilience and future-readiness. Prepared by the OECD’s Strategic Foresight Unit to commemorate the Organisation’s 60th anniversary, the report is intended to stimulate dialogue among all those sharing an interest in preparing the OECD to meet the evolving needs of the global community in the face of a highly dynamic and uncertain future.
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  • 30
    ISBN: 9789264999343
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Indien ; Taxation ; India ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by India.
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  • 31
    ISBN: 9789264970731
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Japan ; Taxation ; Japan ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.
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  • 32
    ISBN: 9789264689619
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Kroaten ; Taxation ; Croatia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Croatia.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264551183 , 9789264516762 , 9789264739871
    Language: English
    Pages: 1 Online-Ressource (174 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Pierre par pierre : Bâtir de meilleures politiques du logement
    Keywords: Wohnungspolitik ; OECD-Staaten ; Environment ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Taxation ; Economics ; Amtsdruckschrift
    Abstract: The report brings together evidence, international experience and policy insights for the design of housing policies. Emphasis is placed on three broad aspects: inclusiveness, efficiency and sustainability. Inclusive access to housing has become increasingly challenging in many OECD countries due to a large extent to rising housing costs, which reflects the failure of housing supply to meet demand, particularly in jobs-rich urban areas. Geographical constraints play a role, but in many cities regulations, including on land-use and zoning provisions, also constrain supply. At the same time, some regulations on tenant-landlord relations can discourage the development of rental markets, pushing up rents. Moreover, the transition to a low-carbon economy poses challenges for a sector that accounts for 17% of CO2 emissions and 37% of fine particulate matter emissions globally. Almost two-thirds of countries worldwide still lack mandatory building energy codes. Frontloading efforts is critical as dwellings have a very long lifespan. The report lays out evidence-based options for concerted policy action to address these challenges, while recognising complementarities and trade-offs amond the different objectives of housing policies. The report is part of the OECD Housing Tookit, which includes an interactive online dashboard of housing indicators and country snapshots.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264899476 , 9789264520998 , 9789264839793
    Language: English
    Pages: 1 Online-Ressource (145 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Estudio de la OCDE sobre Integridad en el Estado de México : Facilitando una cultura de integridad
    Keywords: Anti-Korruption ; Öffentlicher Sektor ; Öffentliche Verwaltung ; Governance-Ansatz ; Mexiko ; Governance ; Mexico ; Amtsdruckschrift
    Abstract: This review analyses the Anti-corruption Policy of the State of Mexico and Municipalities, highlighting its strengths (i.e. inclusion and rigour) as well as the need to include specific integrity risks (i.e. policy capture) to make it more comprehensive. The review analyses how the State Government could develop ownership of ethical rules and values to effectively influence public officials’ behaviour. It also assesses the internal control and risk management scheme of the State of Mexico, providing an overview of its good practices and weak points. Finally, it examines the role of the administrative liability regime for state public officials and its effectiveness in ensuring accountability. It describes the legal framework for administrative responsibilities, which provides a comprehensive and solid foundation for enforcing integrity rules and standards, but requires support to improve implementation.
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  • 35
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Regulatory Policy Working Papers no.16
    Keywords: Governance-Ansatz ; Verhalten ; Regulierung ; Governance ; Amtsdruckschrift
    Abstract: Governments are created and run by humans, who can experience the same behavioural biases and barriers as individuals in society. Therefore, it makes sense to explore how behavioural insights (BI) can be applied to the governance of regulatory policy making, and not just to the design of regulations themselves. Applying BI can help improve the efficiency and effectiveness of the decision-making process, which can, in turn, help improve regulatory decisions. This paper maps the ways in which barriers and biases can affect the institutions, processes and tools of regulatory governance, with a focus on regulatory oversight bodies and regulatory management tools. It concludes with practical ways governments can translate these findings into research and reforms that can help future-proof regulatory policy making and ensure it is agile, responsive and fit for tackling important and complex policy challenges.
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  • 36
    Language: English
    Pages: 1 Online-Ressource (102 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.103
    Keywords: UN-Entwicklungsziele ; Entwicklungsfinanzierung ; Entwicklungshilfe ; Gesundheitsfinanzierung ; Entwicklungsländer ; Welt ; Social Issues/Migration/Health ; Development ; Amtsdruckschrift
    Abstract: The COVID-19 pandemic has underscored the need for better tracking and monitoring domestic and international investments in health, including on pandemic preparedness. The total official support for sustainable development (TOSSD) framework can help, as it captures both cross‑border flows to developing countries, such as international assistance, and domestic contributions to global public goods, such as pandemic preparedness. This pilot study tests the current TOSSD methodology for tracking the global financing for health, and explores how TOSSD can be shaped to best respond to the emerging information needs of the international community.
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  • 37
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.30
    Keywords: Umweltschutz ; KMU ; Umweltmanagement ; Klimaschutz ; Energy ; Industry and Services ; Environment ; Amtsdruckschrift
    Abstract: SMEs and entrepreneurs are of critical importance for reaching climate objectives. They have a significant environmental footprint on aggregate, but also make important contributions to reaching net zero through their innovations and greening efforts. This paper discusses the importance of taking entrepreneurs and SMEs into account in climate and environmental policies. It analyses the drivers and barriers of green entrepreneurship and the greening of SMEs, and discusses policy options to support these objectives.
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  • 38
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2021/09
    Keywords: Globalisierung ; EU-Regionalpolitik ; Internationale Zusammenarbeit ; Friaul-Julisch-Venetien ; Urban, Rural and Regional Development ; Industry and Services ; Italy ; Amtsdruckschrift
    Abstract: Smart Specialisation Strategy is a place-based EU policy that seeks to enhance regional competitiveness through leveraging and bolstering innovation in the selected priority areas (industries or technologies) in each region. The new iteration of S3 requires developing cross-border collaborations with regions possessing complex and complementary technological expertise currently missing in a region to upgrade its technological evolution. The reason for this is that new growth opportunities arise from recombining existing technological capabilities while more complex technologies offer strong competitive advantage. This paper presents a simple roadmap for regional S3 internationalisation and the results of an in-depth case study on the opportunities for and barriers to S3 internationalisation in Friuli Venezia Giulia (FVG), a region in the North East of Italy. The paper develops recommendations on how to make the most of the Research, Technology, Development and Innovation endowments in FVG through enhancing the innovation-internationalisation nexus in order to improve competitiveness of the region.
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  • 39
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.05
    Keywords: Infrastrukturversorgung ; Infrastrukturpolitik ; Environment ; Finance and Investment ; Governance ; Amtsdruckschrift
    Abstract: Following the COVID-19 shock to economies and societies, many countries are renewing infrastructure investment as a stimulus measure. Such investments present an opportunity for governments to address short-term infrastructure challenges through maintenance spending while building resilient and sustainable infrastructure for the future. Infrastructure resilience and maintenance requires a multidimensional approach, considering a range of factors and stakeholders at the local, regional, national and global levels to identify trade-offs among objectives and enable more robust policy choices. Drawing on examples and case studies, this report provides a framework for optimising existing infrastructure assets and building new resilient infrastructure. It also includes strategies for ensuring quality and performance over an asset’s lifecycle.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264915220
    Language: English
    Pages: 1 Online-Ressource (207 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Health Systems
    Parallel Title: Parallele Sprachausgabe Estudos da OCDE sobre os Sistemas de Saúde: Brasil 2021
    Keywords: Gesundheitswesen ; Gesundheitspolitik ; Brasilien ; Social Issues/Migration/Health ; Brazil ; Amtsdruckschrift
    Abstract: In the 30 years since the inception of the Unified Health System (Sistema Único de Saúde, or SUS), Brazil has reduced health inequalities, and improved coverage and access to health care. However, mobilising sufficient financing for the universal health coverage mandate of SUS has been a constant challenge, not helped by persistent inefficiencies in the use of resources in the Brazilian health system. Demographic and epidemiological changes, rising expectations from society, and the emerging needs of a post-COVID‑19 recovery period mean that continued adjustments and reforms are needed to ensure the sustainability of the health system. This review uses internationally recognised indicators and policy frameworks to examine the performance of Brazilian health system. The report points to key actions that Brazil should consider prioritising in the coming years to strengthen health system performance, especially improving efficiency and sustainability of financing, upgrading its health data infrastructure to leverage a digital transformation, and addressing major population risk factors such as overweight and harmful alcohol consumption. A companion publication with a review of primary health care in Brazil further examines the key role of primary health care to improve the performance of the Brazilian health system.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264707986 , 9789264894655 , 9789264999879
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Keywords: Öffentlicher Auftrag ; Bratislava ; Urban, Rural and Regional Development ; Governance ; Slovak Republic ; Amtsdruckschrift
    Abstract: Subnational governments carry out more than 60% of total public procurement in OECD countries. As such, public procurement can offer a powerful tool for cities to boost local growth and advance their strategic priorities, ranging from innovation and inclusion to the transition to a low-carbon economy. Bratislava, the most populated and richest municipality in the Slovak Republic, carried out 39% of its expenditures through public procurement in 2019. The COVID-19 crisis has enhanced both the urgency and the opportunity to improve the city's procurement system and to rethink "what" and "how" to procure. In this context, Bratislava is developing new directives to make its procurement processes more efficient. This report offers recommendations on how Bratislava can use public procurement strategically to identify value-for-money solutions, foster competition, and promote sustainable urban development. The report also includes a concrete case study on Bratislava’s public procurement for street lighting, which provides methodological guidance on the analysis of needs, market engagement, and tender design.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264819009
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Lietuva: šalies sveikatos profilis 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Litauen ; Social Issues/Migration/Health ; Lithuania ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Lithuania as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264630383
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe España: Perfil Sanitario del país 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Spanien ; Social Issues/Migration/Health ; Spain ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Spain as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264867116
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe България: Здравен профил за страната 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Bulgarien ; Social Issues/Migration/Health ; Bulgaria ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Bulgaria as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264912953
    Language: English
    Pages: 1 Online-Ressource (288 p.) , 21 x 28cm.
    Keywords: Finanzbeziehungen ; Dezentralisierung ; Finanzausgleich ; Coronavirus ; OECD-Staaten ; Economics ; Urban, Rural and Regional Development ; Finance and Investment ; Governance ; Amtsdruckschrift
    Abstract: Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264747340
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Irland ; Social Issues/Migration/Health ; Ireland ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Ireland as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264433830
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Keywords: Privatschule ; Lebensqualität ; Sozialpolitik ; Schulpolitik ; Vereinigte Arabische Emirate ; Education ; United Arab Emirates ; Amtsdruckschrift
    Abstract: In recent years, the Emirate of Dubai has been placing a stronger emphasis on people’s well-being with the aim of making Dubai “an inclusive and cohesive society (…) that is the preferred place to live, work and visit and a pivotal hub in the global economy”. Within the education sector, KHDA and private schools have introduced a number of initiatives to help raise awareness, measure and support students’ and staff’s well-being. Given the central role education and educators have in fostering and supporting empowered, healthy and happy communities, these interventions hold great potential. This report analyses the well-being policies and practices that KHDA and schools have implemented in Dubai’s private school sector. In order to fulfil this objective, the OECD has taken a holistic picture view of well-being in education, which is discussed in Chapter 2. Chapter 3 looks at Dubai’s private schools as a whole, focusing on the school leadership and other key school staff. Chapter 4 focuses on teachers and their well-being, an issue that has been relatively overlooked until recently. Finally, Chapter 5 discusses student well-being and empowerment.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264465664
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Polska: Profil systemu ochrony zdrowia 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Polen ; Social Issues/Migration/Health ; Poland ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Poland as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 49
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 149
    Keywords: GHG emission tax ; abatement subsidy ; Paris Agreement ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This study uses GLOBIOM ‒ the most detailed global economic model of agriculture, land use and greenhouse gas (GHG) emissions ‒ to assess the effectiveness of different policies in cutting net emissions from the Agriculture, Forestry and Other Land Use (AFOLU) sector, with a view to helping limit long-term global temperature increases to 1.5°C and 2°C. Trade-offs between emission reductions and impacts on food producers, consumers and government budgets are also evaluated for each policy package. A full complement of policy options is deployed globally across AFOLU, comprising emission taxes for emitting AFOLU activities and subsidies rewarding carbon sequestration. Using a carbon price consistent with the 2°C target (1.5°C target), this is projected to mitigate 8 GtCO2 eq/yr (12 GtCO2 eq/yr) in 2050, representing 89% (129%) reduction in net AFOLU emissions, and 12% (21%) of total anthropogenic GHG emissions. Nearly two-thirds of the net emission reductions are from the Land Use, Land-Use Change and Forestry (LULUCF) component of AFOLU, mostly from reduced deforestation. A global carbon tax on AFOLU is found to be twice as effective in lowering emissions as an equivalently priced emission abatement subsidy because the latter keeps high emitting producers in business. However, a tax has trade-offs in terms of lower agricultural production and food consumption, which a subsidy avoids. A shift to lower emission diets by consumers has a much smaller impact on reducing agricultural emissions than any of the policy packages involving taxes on emissions.
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  • 50
    ISBN: 9789264639294
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Aruba ; OECD-Staaten ; G20-Staaten ; Taxation ; Aruba ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Aruba.
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  • 51
    ISBN: 9789264337978
    Language: English
    Pages: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; St. Kitts und Nevis ; OECD-Staaten ; G20-Staaten ; Taxation ; Saint Kitts and Nevis ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Saint Kitts and Nevis.
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  • 52
    ISBN: 9789264942899
    Language: English
    Pages: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Grönland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greenland ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Greenland.
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  • 53
    ISBN: 9789264508422
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Katar ; OECD-Staaten ; G20-Staaten ; Taxation ; Qatar ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Qatar.
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  • 54
    ISBN: 9789264979987
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bahrain ; OECD-Staaten ; G20-Staaten ; Taxation ; Bahrain ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Bahrain.
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  • 55
    ISBN: 9789264452015
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: 2019 ; Doppelbesteuerung ; Konfliktregelung ; Befragung ; Vietnam ; Taxation ; Viet Nam ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Viet Nam.
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  • 56
    ISBN: 9789264544147
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Neuseeland ; Taxation ; New Zealand ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of New Zealand, which is accompanied by a document addressing the implementation of best practices.
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  • 57
    Language: English
    Pages: 1 Online-Ressource (55 p.)
    Keywords: Bildungswesen ; Bildungspolitik ; Schulpolitik ; Schule ; Coronavirus ; Epidemie ; Welt ; Education ; Amtsdruckschrift
    Abstract: United Nations Educational, Scientific and Cultural Organization (UNESCO), the United Nations Children’s Fund (UNICEF), the World Bank and the Organisation for Economic Co-operation and Development (OECD) have collaborated in the third round of the Survey on National Education Responses to COVID-19 School Closures, administered by the UNESCO Institute for Statistics (UIS) and OECD to Ministry of Education officials. The questions covered four levels of education: preprimary, primary, lower secondary and upper secondary. While the first two rounds of the survey were implemented during the periods May–June and July–October 2020, respectively, the third round was implemented during the period February–June 2021. In total, 143 countries responded to the questionnaire. Thirty-one countries submitted responses to the OECD (“OECD survey”) and 112 countries responded to the UIS (“UIS survey”). Seven countries responded to both surveys. In these instances, the more complete set responses were used in analysis.
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  • 58
    ISBN: 9789264348653
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Chile ; Taxation ; Chile ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Chile.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264397835 , 9789264796164 , 9789264983496
    Language: English
    Pages: 1 Online-Ressource (142 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Keywords: Coronavirus ; Corporate Governance ; Finanzmarkt ; Welt ; Governance ; Amtsdruckschrift
    Abstract: This report provides an evidence-based overview of developments in capital markets globally leading up to the COVID-19 crisis. It then documents the impact of the crisis on the use of capital markets and the introduction of temporary corporate governance measures. Although the structural effects of the crisis on capital markets and its interplay with corporate governance remain to be fully understood, this report presents trends that can be used to shape policies that will support the recovery and formulates key policy messages that will guide the upcoming review of the G20/OECD Principles of Corporate Governance. The report emphasises that the road to recovery will require well-functioning capital markets that can allocate substantial financial resources for long-term investments. It also highlights the need to adapt corporate governance rules and practices to the post-COVID-19 reality, particularly in areas such as increased ownership concentration; environmental, social and governance (ESG) risk management; digitalisation; insolvency; audit quality and creditor rights.
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  • 60
    ISBN: 9789264598973
    Language: English
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Mexiko ; Taxation ; Mexico ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Mexico.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (25 p.)
    Keywords: Berufsbildung ; Coronavirus ; Epidemie ; Wirkungsanalyse ; OECD-Staaten ; Education ; Amtsdruckschrift
    Abstract: Widespread school closures affected over one billion students during the first year of the COVID-19 pandemic. The vocational education and training (VET) sector has faced particular challenges during the crisis, most notably the fact that the digital learning environments that most education institutions had to rely on during closures don’t work as well for practice-oriented learning – a core component of VET instruction – as they do for academic learning. This report looks at comparative statistics and policy information collected by the OECD across a number of education systems to track the impact of the pandemic on the VET sector.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (51 p.)
    Keywords: Schule ; Bildungsniveau ; Unterricht ; Fernunterricht ; Schüler ; Coronavirus ; Epidemie ; Welt ; Education ; Amtsdruckschrift
    Abstract: In 2020, 1.5 billion students in 188 countries/economies were locked out of their schools. Students everywhere have been faced with schools that are open one day and closed the next, causing massive disruption to their learning. With the coronavirus (COVID-19) pandemic still raging, many education systems are still struggling, and the situation is constantly evolving. The OECD – in collaboration with UNESCO, UNICEF and The World Bank – has been monitoring the situation across countries and collecting data on how each system is responding to the crisis, from school closures and remote learning, to teacher vaccination and gradual returns to in-class instruction. This report presents the preliminary findings from this survey, providing a snapshot of the situation one year into the COVID crisis.
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  • 63
    ISBN: 9789264820050
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Kolumbien ; Taxation ; Colombia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Colombia, which is accompanied by a document addressing the implementation of best practices.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264706040 , 9789264708204 , 9789264743878
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 21 x 28cm.
    Series Statement: The Governance of Regulators
    Parallel Title: Parallele Sprachausgabe Impulsionando o Desempenho da Entidade Reguladora dos Serviços Energéticos de Portugal
    Keywords: Aufsichtsbehörde ; Regulierung ; Energiepolitik ; Energiewirtschaft ; Portugal ; Governance ; Portugal ; Amtsdruckschrift
    Abstract: As “market referees”, regulators contribute to the delivery of essential public utilities. Their organisational culture, behaviour and governance are important factors in how regulators, and the sectors they oversee, perform. The OECD Performance Assessment Framework for Economic Regulators (PAFER) looks at the institutions, processes and practices that can create an organisational culture of performance and results. The report uses PAFER to assess elements linked to both the internal and external governance of Portugal’s Energy Services Regulatory Authority (ERSE). The review acknowledges the well-respected status of ERSE within the institutional framework, analyses the key drivers of its performance, and identifies a number of challenges and opportunities to help the regulator prepare for the future, including in the context of deep market transformation and the COVID-19 crisis.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264732100 , 9789264712416 , 9789264813021
    Language: English
    Pages: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Illegaler Handel ; Markenartikel ; Internationale Wirtschaft ; Welt ; Governance ; Trade ; Amtsdruckschrift
    Abstract: This report quantifies the magnitude, value, scope and trends of global trade in counterfeit and pirated goods, also known as fakes. Using a unique enforcement dataset and tailored methodology, it estimates the overall scale of this threat and outlines which industries are particularly at risk. It also gauges the main economies of origin of fakes in global trade, and the key directions of trade flows. Finally, it analyses recent trends in terms of modes of shipment and the evolution of trade routes.
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  • 66
    ISBN: 9789264967595
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Island ; Taxation ; Iceland ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Iceland.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (38 p.)
    Series Statement: OECD Education Policy Perspectives no.38
    Keywords: Bildungswesen ; Bildungspolitik ; Brasilien ; Education ; Brazil ; Amtsdruckschrift
    Abstract: This country policy profile on education in Brazil is part of the Education Policy Outlook series. Building on the first policy profile for Brazil (2015), it offers a concise analysis of where the education system stands today in terms of strengths and challenges, and how this compares to other systems. This profile also analyses the evolution of ongoing and emerging related policy efforts in Brazil, including education responses to the COVID-19 pandemic. It brings together over a decade's worth of policy analysis by the Education Policy Outlook, as well as recent OECD data, relevant thematic and country-specific work and other international and national evidence. The report also benefits from the Education Policy Outlook's ongoing comparative analysis of resilience and responsiveness in education policy. This profile is complemented by its companion report Education Policy Outlook: Brazil - with a focus on international policies (both also available in Portuguese).
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2021/08
    Keywords: Gutscheinsystem ; Soziale Integration ; Coronavirus ; Welt ; Urban, Rural and Regional Development ; Industry and Services ; Amtsdruckschrift
    Abstract: This paper explores the role of social vouchers as a tool for social inclusion and local development. It presents a typology of vouchers and their objectives, governing institutional and regulatory frameworks, use by national and local governments, and the social economy (Section1). It analyses the challenges and opportunities for the development of vouchers in light of the COVID-19 crisis and suggests recommendations to effectively capitalise on social vouchers as a tool to “build back better” (Section 2). Finally, it illustrates and analyses specific cases in Belgium, Brazil, the Czech Republic, France, Mexico, Morocco and Romania (Section 3).
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  • 69
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.260
    Keywords: Bildungspolitik ; Soziale Integration ; Ethnische Vielfalt ; Education ; Amtsdruckschrift
    Abstract: In many countries, schools and classrooms are becoming increasingly diverse along a variety of dimensions, including migration; ethnic groups, national minorities and Indigenous peoples; gender; gender identity and sexual orientation; special education needs; and giftedness. To navigate this diversity, adopting a multidimensional and intersectional lens could help education systems promote equity and inclusion in education and foster the well-being and learning of all students. Such an approach could also support education systems in preparing all individuals so that they can engage with others in increasingly complex and diverse societies. To build equitable and inclusive education systems, analysing policy issues regarding governance arrangements, resourcing schemes, capacity building, school-level interventions, and monitoring and evaluation is key. The Strength through Diversity: Education for Inclusive Societies project seeks to help governments and education systems address diversity to achieve more equitable and inclusive education systems. This paper presents the project’s theoretical and analytical framework.
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  • 70
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1687
    Keywords: 2007-2018 ; Bürgschaft ; Kreditpolitik ; Coronavirus ; Economics ; Amtsdruckschrift
    Abstract: The paper analyses the role of loan guarantee programmes following the COVID-19 outbreak in alleviating firm distress as well as their broader impacts on productivity via reallocation, relying on a simulation model and econometric estimations. The simulation exercise relies on a simple cash-flow accounting model, a large dataset reporting balance sheets of firms located in 14 countries and granular data on the magnitude of the COVID-19 shock. Our findings suggest that i) the COVID-19 shock had the potential to seriously distort market selection; and ii) policy actions corrected up to 30% of the inefficiency of market selection in the short-term, shielding many high productive firms from distress and supporting zombie firms only to a limited extent. The econometric exercise, based on historical data and standard models of dynamic allocative efficiency, examines how loan guarantees may shape the efficiency through which resources are allocated across firms of different productivity levels over the medium-term. Results suggest that, over the 2007-2018 period, increases in large-scale loan guarantee schemes were associated with weaker reallocation of credit and labour from low to high productivity firms. However, these effects are found to be more benign in intangible-intensive sectors and even positive for smaller scale programmes. Overall, engineering an effective exit strategy from these schemes, preserving their benefits while reducing their drawbacks through a gradual and state contingent phasing out, is critical to foster the recovery of the corporate sector. Further, monitoring debt overhang risks and facilitating firms’ entry and digital diffusion are relevant complementary challenges to address once COVID-19 related support is withdrawn.
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  • 71
    Language: English
    Pages: 1 Online-Ressource (78 p.)
    Keywords: Infrastrukturinvestition ; Infrastrukturfinanzierung ; Welt ; Urban, Rural and Regional Development ; Amtsdruckschrift
    Abstract: This report provides an overview of funding and financing instruments available to support infrastructure investment in cities and regions. Subnational governments have a critical role to deliver, operate and maintain infrastructure, and to invest to help drive the recovery from COVID-19. In recent years, many subnational governments have introduced innovations in the types of instruments used to access funding and financing. Highlighting examples from G20, OECD and non-OECD countries, this report presents a framework to differentiate funding and financing instruments, including by type of instrument, and their use, and outlines essential framework conditions that are needed to support subnational governments, The report was submitted to the G20 Infrastructure Working Group under the Italian Presidency and key findings were presented at the G20 High-level Conference on Local Infrastructure in Genoa, Italy on 27 September 2021.
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  • 72
    ISBN: 9789264958289
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Česká republika: zdravotní profil země 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Tschechien ; Social Issues/Migration/Health ; Czech Republic ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in the Czech Republic as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264818347 , 9789264619876 , 9789264636804
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 21 x 28cm.
    Series Statement: OECD Digital Government Studies
    Keywords: E-Government ; Governance-Ansatz ; Digitalisierung ; Governance ; Amtsdruckschrift
    Abstract: The digital transformation of public sectors, economies and societies is generating challenges as well as opportunities for governments. Robust public governance is needed to respond to these challenges, reap the full benefits of digital and data-driven government, and encourage a holistic, systemic transformation. This Handbook presents the OECD Framework on the Governance of Digital Government, which was developed based on the experiences of Member and Partner countries. The Handbook identifies the aspects that need to be addressed when devising public governance frameworks for digital government, including contextual factors, institutional models and policy levers. Based on the Framework, the Handbook also provides a practical and easy-to-use toolkit for policy makers seeking to improve the digital government maturity of their administrations.
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  • 74
    ISBN: 9789264344402 , 9789264493926 , 9789264622753
    Language: English
    Pages: 1 Online-Ressource (444 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pratiques fiscales dommageables – Rapports d’examen par les pairs relatifs à l’échange de renseignements sur les décisions fiscales de 2020 (version abrégée) : Cadre inclusif sur le BEPS : Action 5
    Keywords: Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmensbesteuerung ; Internationales Steuerrecht ; Informationsverbreitung ; G20-Staaten ; OECD-Staaten ; Taxation ; Amtsdruckschrift
    Abstract: BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. 140 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 131 jurisdictions. It assesses implementation for the 1 January - 31 December 2020 period.
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (30 p.)
    Keywords: Breitbandkommunikation ; Telekommunikationspolitik ; G20-Staaten ; Urban, Rural and Regional Development ; Science and Technology ; Amtsdruckschrift
    Abstract: Connectivity is an essential pillar of ensuring an inclusive digital transformation. The COVID-19 health emergency has further accentuated the awareness of how the quality, capability and resilience of broadband networks are becoming even more critical to ensure an inclusive society as more and more activities, such as work and education, are conducted in a remote manner. Therefore, policies aiming to expand connectivity and increase its quality are of paramount importance. Furthermore, analysing the performance of networks is crucial to inform policy makers and regulators to identify quality gaps and design the right policies and regulation towards closing those gaps. This report focuses on the state of broadband speed quality across the G20 and how to upgrade the speeds of networks further to spur economic recovery. It identifies existing gaps and puts forward policies and regulation towards extending high-quality networks and upgrading the quality of networks.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264879645
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Österreich: Länderprofil Gesundheit 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Österreich ; Social Issues/Migration/Health ; Austria ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Austria as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264425026
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Ísland: Heilbrigðismál Landsyfirlit Árið 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Island ; Social Issues/Migration/Health ; Iceland ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Iceland as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 78
    ISBN: 9789264822290
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Slovensko: Zdravotný Profil Krajiny 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Slowakei ; Social Issues/Migration/Health ; Slovak Republic ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in the Slovak Republic as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264810259
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Romania: Profilul Sănătății în 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Rumänien ; Social Issues/Migration/Health ; Romania ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Romania as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264696433
    Language: English
    Pages: 1 Online-Ressource (103 p.)
    Keywords: Energieeinsparung ; Energiemarkt ; Energiekonsum ; Welt ; Energy ; Amtsdruckschrift
    Abstract: Energy Efficiency 2021 is the IEA’s annual update on global developments in energy efficiency. This year’s edition explores recent trends in energy efficiency markets at the economy-wide and sectoral levels, including developments in policy and investment. The report also focuses on the role of energy efficiency in achieving net zero emissions in the energy sector by 2050, including an examination of the crucial role of efficient appliances and equipment, as well as all major energy efficiency net zero milestones in buildings, transport and industry. In addition, the report analyses recent trends in digital innovation, examining how digitalisation is expanding the scale and scope of energy efficiency markets and how business models are evolving to take advantage of these opportunities.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264724709
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Ελλάδα: Προφίλ Υγείας 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Griechenland ; Social Issues/Migration/Health ; Greece ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Greece as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264942196
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Nederland: Landenprofiel Gezondheid 2021
    Keywords: Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Niederlande ; Social Issues/Migration/Health ; Netherlands ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in the Netherlands as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264789531
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Eesti: riigi terviseprofiil 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Estland ; Social Issues/Migration/Health ; Estonia ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Estonia as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 84
    ISBN: 9789264865310
    Language: German
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Germany: Country Health Profile 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Deutschland ; Social Issues/Migration/Health ; Germany ; Amtsdruckschrift
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264786998
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe België: Landenprofiel Gezondheid 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Belgien ; Social Issues/Migration/Health ; Belgium ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Belgium as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 86
    ISBN: 9789264537736
    Language: English
    Pages: 1 Online-Ressource (160 p.)
    Series Statement: Nuclear Development
    Keywords: Kernkraftwerk ; Klimawandel ; Wetter ; Nukleare Sicherheit ; Welt ; Nuclear Energy ; Amtsdruckschrift
    Abstract: Climate change will create specific risks and challenges for nuclear power plants and the electricity system as a whole. Extreme weather events caused by climate change – such as floods, storms, heat waves and droughts – have already affected the operation of nuclear power plants. Any increase in the temperature of the water used to cool nuclear power plants can also lead to reductions in their power output due to decreasing thermal efficiency. This report sets out the adaptation strategies that can be effectively implemented to improve the resilience of existing plants as well as any new installations. The costs of adaptation to climate change can vary significantly depending on the type of reactor, the climate change issues affecting them, as well as the applicable regulations and standards. However, while these adaptation costs can, in some cases, be significant, the costs of inaction – both directly at the plant level and indirectly for the electricity system – are likely to be even higher.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264923706 , 9789264454033 , 9789264996250
    Language: English
    Pages: 1 Online-Ressource (136 p.) , 21 x 28cm.
    Keywords: Öffentlicher Dienst ; Personalmanagement ; Öffentlicher Sektor ; Nonprofit-Management ; OECD-Staaten ; Employment ; Governance ; Amtsdruckschrift
    Abstract: This is the first edition of a new annual publication on public employment and management issues. This edition presents a vision of a future-ready public service workforce that is forward-looking, flexible and fulfilling to a diverse range of public employees. It provides insights to help governments achieve that vision through comparative data and analysis, a set of illustrative case studies, and expert commentary. Public service leadership and recruitment systems are fundamental inputs to renew and transform the public service. Both of these issues are highlighted and illustrated with new data from recent surveys.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264351974 , 9789264868786 , 9789264658547
    Language: English
    Pages: 1 Online-Ressource (175 p.) , 21 x 28cm.
    Keywords: Nachhaltige Mobilität ; Welt ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; Amtsdruckschrift
    Abstract: Efforts that primarily focus on incremental change in systems that are unsustainable by design are one of the main barriers to scaling up climate action. This report applies the OECD well-being lens process to the transport sector. It builds on the report Accelerating Climate Action and encourages countries to focus climate action on delivering systems that - by design - improve well-being while requiring less energy and materials, and thus producing less emissions. The report identifies three dynamics at the source of car dependency and high emissions: induced demand, urban sprawl and the erosion of active and shared transport modes. The report also provides policy recommendations to reverse such dynamics and reduce emissions while improving well-being, from radical street redesign, to spatial planning aimed at increasing proximity, and policies to mainstream shared mobility. Analysis also shows why the effectiveness and public acceptability of carbon pricing and policies incentivising vehicle electrification can significantly increase after policy reprioritisation towards systems redesign.
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  • 89
    ISBN: 9789264417571 , 9789264998179 , 9789264808430
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe El Control Preventivo y Concomitante de la Entidad Fiscalizadora Superior de Colombia : Estrategias Modernas para Nuevos Desafíos
    Keywords: Rechnungshof ; Finanzkontrolle ; Kolumbien ; Governance ; Colombia ; Amtsdruckschrift
    Abstract: Supreme audit institutions can contribute to promoting substantial improvements in public management. In Colombia, the Office of the Comptroller General of the Republic (CGR) has implemented a new preventive and concomitant control function that identifies risks while projects and budgets are being executed. This report reviews the reform so far and highlights its potential for strengthening the public administration and thus enhancing the impact and relevance of CGR’s work. It addresses strategic considerations and provides recommendations on issues such as how to improve internal co-ordination within the CGR, promote behavioural changes, improve co-ordination with internal control units, and use data and innovative technologies for auditing. The report also points to the need for a sound and long-term fiscal management policy in Colombia.
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  • 90
    ISBN: 9789264184589 , 9789264798120 , 9789264870314
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 21 x 28cm.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Keywords: Innovative KMU ; Regionales Cluster ; Innovation ; Mittelstandspolitik ; Technologiepolitik ; Northern (Thailand, Provinz) ; Employment ; Industry and Services ; Governance ; Thailand ; Amtsdruckschrift
    Abstract: This report evaluates how to strengthen Thailand's SME and entrepreneurship policies to promote innovative entrepreneurship and SME innovation at regional level. This is critical in supporting a shift towards a more innovation-driven and regionally-balanced economy in Thailand. The report illustrates the needs by taking a specific policy case, namely activating new and small firms in the development of an innovation cluster in the advanced agriculture and biotechnology and food for the future sectors in Chiang Mai and Chiang Rai regions in northern Thailand. The report examines policy options in four major areas affecting the cluster: strengthening the local entrepreneurship ecosystem for example in scale-up finance and entrepreneurial culture; upgrading business development services so they that the match the requirements of SME innovation; attracting foreign direct investment and brokering supply chain linkages with local SMEs; and creating a cluster management organisation to co-ordinate policy. The report makes policy recommendations illustrated by international inspiring policy practice examples in each area. It shares a vision for translating Thailand's new-found biotechnology research strengths into economic development by stimulating innovation absorption by SMEs and commercialisation by start-ups and scale-ups.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264475892
    Language: English
    Pages: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Keywords: Mittelschicht ; Soziale Mobilität ; Deutschland ; Social Issues/Migration/Health ; Employment ; Germany ; Amtsdruckschrift
    Abstract: Thriving middle classes are the backbone of democratic societies and strong economies, but in many countries, they face mounting pressure as their economic strength is eroding relative to higher-income households. Real wages and incomes for most middle-class households have grown only very slowly, and rising expenditures have been putting further pressure on living standards. Meanwhile, globalisation, digitalisation, and demographic change are eroding job opportunities for middle-skilled workers, who risk sliding into lower-paid employment. The COVID-19 crisis has accentuated socio-economic divides and may end up accelerating some of the above trends. This publication builds upon the OECD’s publications on the middle class (Under Pressure: The Squeezed Middle Class) and social mobility (A Broken Social Elevator? How to Promote Social Mobility). It demonstrates that the German middle class is similar in size as in peer countries, but substantially smaller than it was in the mid-1990s. Lower middle‑class households face an increased risk of slipping out of the middle; meanwhile, upward mobility into the middle has declined, particularly for workers in “typical” middle-class occupations. Employment growth forecasts point to further occupational polarisation. The review proposes policy options for strengthening the employability of middle-class workers, creating good-quality, future-oriented jobs, and boosting middle‑class disposable incomes.
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  • 92
    ISBN: 9789264892149
    Language: English
    Pages: 1 Online-Ressource (39 p.)
    Keywords: Kohlepolitik ; Nachhaltige Energieversorgung ; Treibhausgas-Emissionen ; Welt ; Ontario (Provinz) ; Großbritannien ; Deutschland ; Energy ; Amtsdruckschrift
    Abstract: Reducing global carbon dioxide (CO2) emissions to net zero by 2050 is necessary to limit the long‐term increase in average global temperatures to 1.5 °C. Today, coal-fired power generation is the largest single source of CO2 emissions. Therefore, tackling emissions from this sector is critical to achieving our goal. National governments, subnational jurisdictions, coalitions and many large corporations have announced coal phase-out pledges and net zero targets. Ahead of COP 26 in November 2021, Phasing Out Unabated Coal: Current Status and Three Case Studies gathers all known national commitments to eventually stop using unabated coal-fired power generation announced to date and assesses their impact in terms of reducing emissions. In addition, the report analyses three jurisdictions in detail to extract recommendation. First, an early example of coal phase-out commitment and execution from the Canadian province of Ontario. Second, the case of the United Kingdom, where the industrial revolution started but which was one of the first countries to decide to phase out coal. Finally, Germany, where phasing out is particularly complex because it is the largest coal-fired power generator among those committing to a phase-out and has thousands of jobs that rely on lignite mining. This paper acknowledges that each country must tailor its approach based on its own specific circumstances, but that nonetheless there are instructive experiences from other jurisdictions undertaking similar measures.
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  • 93
    ISBN: 9789264426580
    Language: English
    Pages: 1 Online-Ressource (102 p.)
    Keywords: Elektrizitätswirtschaft ; Klimaschutz ; Treibhausgas-Emissionen ; G7-Staaten ; Energy ; Amtsdruckschrift
    Abstract: Achieving Net Zero Electricity Sectors in G7 Members is a new report by the International Energy Agency that provides a roadmap to driving down CO2 emissions from electricity generation to net zero by 2035, building on analysis in Net Zero by 2050: A Roadmap for the Global Energy Sector. The new report was requested by the United Kingdom, under its G7 Presidency, and followed the G7 leaders’ commitment in June 2021 to reach “an overwhelmingly decarbonised” power system in the 2030s and net zero emissions across their economies no later than 2050. It is designed to inform policy makers, industry, investors and citizens in advance of the COP26 Climate Change Conference in Glasgow that begins at the end of October 2021. Starting from recent progress and the current state of play of electricity in the G7, the report analyses the steps needed to achieve net zero emissions from electricity, and considers the wider implications for energy security, employment and affordability. It identifies key milestones, emerging challenges and opportunities for innovation. The report also underscores how G7 members can foster innovation through international collaboration and, as first movers, lower the cost of technologies for other countries while maintaining electricity security and placing people at the centre of clean energy transitions.
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  • 94
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 150
    Keywords: Ernährungssicherung ; Ernährungsverhalten ; Soziale Schicht ; Körpergewicht ; Indigene Völker ; Coronavirus ; Obesity ; COVID-19 ; Indigenous Peoples ; food banks ; food marketing ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: In OECD countries, socio-economically disadvantaged groups tend to consume less nutritious food, leading to suboptimal health outcomes, including obesity. Contributing factors include low levels of income and education; time-poor single parent households; and the prevalence and accessibility of fast food restaurants. More broadly, food insecurity also remains a problem in OECD countries, with Indigenous Peoples being particularly vulnerable. Foodbanks run by non-governmental organisations provide emergency food assistance, sometimes using food recovered as part of food waste policies; however, the sustainability of this approach is contested. Understanding the role that socio-economic and demographic factors play in determining household food purchases and consumption is limited by inadequate and irregular food data collection, including on the prevalence of food insecurity. Lack of data is also hampering evaluation of the effectiveness of policies in addressing the needs of particular socio-economic and demographic groups.
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  • 95
    ISBN: 9789264866010
    Language: English
    Pages: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Trinidad und Tobago ; OECD-Staaten ; G20-Staaten ; Taxation ; Trinidad and Tobago ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.
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  • 96
    ISBN: 9789264610767
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Thailand ; OECD-Staaten ; G20-Staaten ; Taxation ; Thailand ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Thailand.
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  • 97
    ISBN: 9789264854130
    Language: English
    Pages: 1 Online-Ressource (circa 80 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kasachstan ; OECD-Staaten ; G20-Staaten ; Taxation ; Kazakhstan ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Kazakhstan.
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  • 98
    ISBN: 9789264868090
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Oman ; OECD-Staaten ; G20-Staaten ; Taxation ; Oman ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Oman.
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  • 99
    Language: English
    Pages: 1 Online-Ressource (48 p.)
    Series Statement: OECD Digital Economy Papers no.314
    Keywords: Telearbeit ; Coronavirus ; Epidemie ; Messung ; Welt ; Science and Technology ; Amtsdruckschrift
    Abstract: The COVID-19 crisis created a sudden need for businesses and their employees to take up or increase working from home. By facilitating teleworking, digital technologies have been crucial in allowing economic activities to endure and in enabling a significant portion of individuals to continue earning income. This paper brings together information on how teleworking has evolved during the COVID-19 pandemic. In particular, it looks at which businesses and individuals have been able to leverage it to keep working. It also presents the definitions and survey vehicles underlying the statistics presented.
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  • 100
    ISBN: 9789264915817
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Portugal ; Taxation ; Portugal ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal.
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