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  • Paris : OECD Publishing  (3,827)
  • Paris : OECD Publishing.  (1,762)
  • Berlin, Heidelberg : Springer Berlin Heidelberg
  • Paris
  • Education  (3,160)
  • Taxation  (2,472)
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  • 1
    Online Resource
    Online Resource
    Stress professionnel chez les enseignants : Que nous apprennent les données TALIS ? (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: L'enseignement à la loupe no.46
    Parallel Title: Parallele Sprachausgabe Unravelling the layers of teachers’ work-related stress
    Keywords: Education
    Abstract: À l’heure où nombre de pays s’efforcent de renforcer l’attrait de la profession enseignante, il apparaît donc essentiel de mieux comprendre les sources de stress dans ce métier. C’est dans cette optique que ce numéro se propose d’étudier les données de l’édition 2018 de l’enquête TALIS sur les enseignants du premier cycle du secondaire afin de déterminer si les sources de stress des enseignants varient en fonction du milieu socio-économique de leurs élèves. Il examine en outre les facteurs de stress les plus susceptibles d’être associés au niveau de satisfaction professionnelle des enseignants et à leur intention de rester dans la profession.
    DOI: 10.1787/9c19d674-fr
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    The right conditions: Systemic enablers for a culture of research engagement in education (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (10 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.9
    Keywords: Education
    Abstract: Research evidence in education serves as a compass, directing stakeholders towards informed choices that drive educational progress, enhance teaching methodologies, address inequities and support resource optimisation. Overcoming the challenges of harnessing research evidence in education by policy makers and practitioners involves fostering a culture of research engagement. This Education Spotlight draws on an international Policy Survey conducted with Ministries of Education from 37 education systems, and other evidence from the OECD’s Centre for Educational Research and Innovation publication Who Really Cares About Using Education Research in Policy and Practice? Developing a Culture of Research Engagement (OECD, 2023[1]) and beyond to explore the following questions: • Which systemic conditions, such as resources, infrastructures, and leadership, matter for the development (or transformation) of an organisational and system-level culture of research engagement? How do these conditions relate to one another? • How can these conditions be developed to best support education research engagement from the system level? This Spotlight reflects on the elements at the system level that are crucial for establishing such a culture for policy makers and practitioners. It does so with the understanding that complex systems require thinking strategically and employing systems approaches to knowledge mobilisation, alongside the more commonly used linear models of disseminating evidence or relational ones focusing on partnerships and networks.
    DOI: 10.1787/9f3596de-en
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Supporting early childhood education and care staff in the beginning of their careers (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.89
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Early childhood education and care (ECEC) staff are central to promoting young children’s development, learning and well-being. Novice staff, defined as staff with up to three years of experience, account for 27% of staff in TALIS Starting Strong 2018. Novice staff are generally less educated than experienced staff in terms of the level of educational attainment and education or training with a focus specifically on working with children. More novice staff than experienced staff report a strong need for additional professional development in several areas, including “classroom/playgroup/group management” and “working with parents or families”. Policy approaches to support novice staff in ECEC can include ensuring that initial education prepares novice staff for their jobs by providing relevant knowledge specifically on working with children, supporting novice staff to engage in ongoing professional development, and clarifying how novice staff can progress professionally.
    DOI: 10.1787/a6be52bd-en
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Parental emotional support and adolescent well-being : A cross-national examination of socio-economic and gender gaps based on PISA 2018 surveys (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Well-being and Inequalities no.20
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Parental emotional support, alongside material and temporal support, is an important determinant of children's subjective well-being and academic success. However, not all children benefit from the same level of parental support, and there are major differences depending on families' socio-economic status and child gender. Using the PISA 2018 surveys, this paper examines differences in parental support reported by 15-year-olds both within countries according to social status and between girls and boys, and between countries. We show that differences in parental emotional support by parents' education level and child gender are substantial. Some of these differences are (largely) explained by other characteristics such as family wealth, country of origin, and school urbanicity and private/public status. Greater parental emotional support is also found to be associated with higher PISA test scores and greater subjective wellbeing, with little variation by parental education. On the whole, our findings suggest that a significant enhancement in parental support and related child outcomes, especially in countries with lower average levels of parental emotional support, can be attained through a combined effort on several fronts: by addressing monetary and material poverty within families, by facilitating parents in balancing work and taking care of their children, by promoting greater parental involvement in their children's school life, and by offering appropriate services to assist families with special needs and facing greater challenges.
    DOI: 10.1787/2b7a2ac6-en
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    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    How do public and private schools differ in OECD countries? (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: Education Indicators in Focus no.84
    Keywords: Education
    Abstract: Private schools cater for around 1 in 5 students from pre-primary to the end of secondary education, a share that has not changed materially since 2015. They enjoy greater autonomy, suffer fewer shortages of all kinds and handled the COVID-19 pandemic better than public schools. Although their students achieved better results in PISA 2022 in many countries, this is mainly because they enrol more students from advantaged socio-economic backgrounds than their public counterparts. The main challenge in many countries today is to increase the social mix in public and private schools, which is why many efforts have been made in this direction over the past decade.
    DOI: 10.1787/90348307-en
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Collective action for responsible AI in health (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.10
    Keywords: Künstliche Intelligenz ; Gesundheitswesen ; Education ; Social Issues/Migration/Health ; Employment ; Science and Technology ; Governance
    Abstract: Artificial intelligence will have profound impacts across health systems, transforming health care, public health, and research. Responsible AI can accelerate efforts toward health systems being more resilient, sustainable, equitable, and person-centred. This paper provides an overview of the background and current state of artificial intelligence in health, perspectives on opportunities, risks, and barriers to success. The paper proposes several areas to be explored for policy makers to advance the future of responsible AI in health that is adaptable to change, respects individuals, champions equity, and achieves better health outcomes for all. The areas to be explored relate to trust, capacity building, evaluation, and collaboration. This recognises that the primary forces that are needed to unlock the value from artificial intelligence are people-based and not technical. The OECD is ready to support efforts for co-operative learning and collective action to advance the use of responsible AI in health.
    DOI: 10.1787/f2050177-en
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    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Building a Skilled Cyber Security Workforce in Europe : Insights from France, Germany and Poland (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264478763 , 9789264872738 , 9789264489943
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Datensicherheit ; Bildungspolitik ; Qualifikation ; IT-Kriminalität ; Frankreich ; Deutschland ; Polen ; Education ; Employment ; Science and Technology ; France ; Germany ; Poland
    Abstract: In an increasingly digital world, the significance of cyber security for individuals, businesses, and governments has never been greater. Rising cyber attacks are challenging current defence and operational capabilities, highlighting a critical shortage of skilled cyber security professionals. This report delves into the demand for cyber security expertise by analysing online job postings in France, Germany and Poland in between 2018 and 2023. It examines trends in the demand for cyber security professionals, the geographical distribution of job opportunities, and the changing skill requirements in this field. Focusing on France, the report also explores cyber security education and training programmes, the characteristics of the programmes, the demographics of enrolled learners, and their outcomes. Additionally, it reviews French policies and initiatives aimed at broadening the cyber security workforce and enhancing educational opportunities in this field. This comprehensive analysis is part of a larger effort to understand the evolving landscape of cyber security policies and professional experiences worldwide.
    DOI: 10.1787/3673cd60-en
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  • 8
    Online Resource
    Online Resource
    Breaking the Vicious Circles of Informal Employment and Low-Paying Work (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264700079 , 9789264352063 , 9789264592322
    Language: English
    Pages: 1 Online-Ressource (166 p.) , 21 x 28cm.
    Keywords: Informelle Wirtschaft ; Niedriglohn ; Schwarzarbeit ; Qualifikation ; Soziale Mobilität ; Education ; Economics ; Development
    Abstract: This report adds two perspectives on informality. First, it disassembles the mechanics of the deleterious links between informal employment, low-paying work and low skills. It shows that informal employment is highly persistent, and that the vulnerability of informal workers is passed on to their children in the absence of adequate education, skills and social protection policy. Second, the report underscores the double burden of informality and low-paying work that a large share of workers in developing and emerging economies carry, and as such calls for policy solutions that go beyond the formalisation agenda and embrace the goal of social justice.
    DOI: 10.1787/f95c5a74-en
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  • 9
    Online Resource
    Online Resource
    Transforming education in Indonesia : Examining the landscape of current reforms (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.88
    Keywords: Bildungsreform ; Indonesien ; Education ; Indonesia
    Abstract: This policy perspective examines Indonesia’s Merdeka Belajar (“Emancipated Learning”) initiative, a comprehensive education reform agenda initiated in 2019. The primary objective of this reform is to enhance learning outcomes, make schooling a more joyful experience, and empower students and school communities. The new "Emancipation Curriculum" emphasises foundational competencies and 21st-century skills and adopts holistic, formative assessment methods. It streamlines content and introduces innovative teaching methods, while increasing teachers' flexibility and autonomy in schools. It also instigates a new model of teacher professional learning. This document contextualises these initiatives within the international education landscape. It offers perspectives on what could help Indonesia ensure the success of these reforms, potentially reshaping the country’s educational future and contributing to its development and prosperity.
    DOI: 10.1787/9ff8d407-en
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  • 10
    Online Resource
    Online Resource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
    DOI: 10.1787/9a815d6b-en
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  • 11
    Online Resource
    Online Resource
    Steuerstrafrecht (2024)
    Berlin, Heidelberg : Springer Berlin Heidelberg | Berlin, Heidelberg : Imprint: Springer
    Details
    ISBN: 9783662685693
    Language: German
    Pages: 1 Online-Ressource(IX, 194 S.)
    Edition: 1st ed. 2024.
    Series Statement: Springer-Lehrbuch
    Parallel Title: Erscheint auch als
    Keywords: Criminal law. ; Taxation ; Business. ; Management science. ; Commercial law. ; White collar crimes.
    Abstract: 1 Einführung -- 2 Steuerhinterziehung, § 370 AO -- 3 Selbstanzeige bei Steuerhinterziehung, § 371 AO -- 4 Sonstiges Steuerstrafrecht -- 5 Steuerordnungswidrigkeitenrecht -- 6 Verjährungsvorschriften -- 7 Steuerstrafverfahren, §§ 385ff. AO. .
    Abstract: Dieses Buch enthält – insbesondere für Studierende, aber auch Berufseinsteiger – eine Einführung in das Steuerstrafrecht sowohl in materieller als auch verfahrensrechtlicher Hinsicht. Die Autoren aus Wissenschaft und Praxis verbinden ihre Erfahrungen zu einem mit zahlreichen Beispielsfällen (vornehmlich aus der aktuellen Rechtsprechung) versehenen Lehrwerk, welches sich zum Ziel setzt, eine auf den ersten Blick nicht leicht zugängliche Materie einprägsam darzustellen.
    DOI: 10.1007/978-3-662-68569-3
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    MPI Ethno. Forsch.
  • 12
    Online Resource
    Online Resource
    La géographie de l'enseignement supérieur au Québec, Canada (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264901728 , 9789264337640 , 9789264823945
    Language: French
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: Études de l'OCDE sur les compétences
    Parallel Title: Parallele Sprachausgabe The Geography of Higher Education in Québec, Canada
    Keywords: Education ; Canada
    Abstract: Le Québec aspire à devenir le leader de l'innovation et de l'entrepreneuriat en Amérique du Nord et, pour cela, s'appuie sur les établissements d'enseignement supérieur (EES) qui ont un rôle central dans cette démarche. Les EES permettent le développement des compétences et l'épanouissement des talents, tout en créant de nouveaux liens avec leurs communautés - notamment avec le secteur privé, les pouvoirs publics et la société civile. La Stratégie québécoise de recherche et d’investissement en innovation (SQRI) place les EES au cœur des efforts provinciaux réalisés en matière d'innovation et d'entrepreneuriat, grâce notamment à une approche spatiale explicite à travers les "zones d'innovation". La présente étude évalue la "géographie de l'enseignement supérieur" au Québec à travers dix études de cas d'EES innovants et engagés dans le soutien à l'entrepreneuriat et à l'innovation dans leurs communautés. L’analyse montre aussi dans quelle mesure les EES québécois soutiennent l’entrepreneuriat, l'innovation, la mise en relation entre acteurs, ainsi que la mobilisation de ressources et d'acteurs politiques. Des recommandations politiques implémentables sont proposées afin de continuer à développer cette dynamique.
    DOI: 10.1787/41aede9c-fr
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    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Reform Options for Lithuanian Climate Neutrality by 2050 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
    DOI: 10.1787/0d570e99-en
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    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    Multi-dimensional Review of El Salvador : Strategic Priorities for Robust, Inclusive and Sustainable Development (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264956094 , 9789264644663 , 9789264930117
    Language: English
    Pages: 1 Online-Ressource (502 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Parallel Title: Parallele Sprachausgabe Estudio multidimensional de El Salvador : Prioridades estratégicas para un desarrollo sólido, inclusivo y sostenible
    Keywords: Entwicklung ; Wirtschaftswachstum ; Nachhaltige Entwicklung ; El Salvador ; Education ; Governance ; Development ; El Salvador
    Abstract: El Salvador has made significant development progress in the past 30 years. The end of the civil war in 1992 marked the establishment of a liberal democracy and an open export-led development model, which led to a reduction in poverty and inequality. However, with economic growth averaging a modest 2.4% in the years before the COVID-19 pandemic, and productivity growth of 0.1% over the past decade, the post-war model has not generated the economic momentum or the jobs that the country needs. Decisive action is necessary to kickstart more robust, inclusive and sustainable development. Based on a multi-dimensional analysis of development in El Salvador, this report makes four priority recommendations: 1) build the conditions for a productive transformation and modernisation of the economy; 2) increase the quantity, quality and relevance of education; 3) manage water resources better to deliver water and sanitation for all in a sustainable manner; and 4) modernise the State so it can effectively deliver key public goods, from security to education to health, and successfully steer the next stage in the country’s development.
    DOI: 10.1787/2f3d5e1f-en
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    MPI Ethno. Forsch.
  • 15
    Online Resource
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    Catching up on lost learning opportunities : Research and policy evidence on key learning recovery strategies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.292
    Keywords: Education
    Abstract: Climate change and natural disasters, the COVID-19 pandemic, and geopolitical shocks have increasingly disrupted school education around the world in recent years. Whether leading to school closures, school destructions or repeated interruptions in students’ learning experiences, these external shocks have translated into lost learning opportunities for students. In this context, education systems face heightened pressure to become ever more resilient, enhance the efficiency of public spending and address emerging learning gaps. This working paper highlights key education strategies for helping students catch up on lost learning opportunities and bridge learning gaps, based on a review of research and policy evidence from OECD and non-OECD countries. It examines a range of academic strategies to address learning gaps, including i) adapting instructional strategies and pedagogies to individual needs, ii) extending and adapting the time of instruction, and iii) providing curricular flexibility and enabling fluid learning pathways within the school system. It provides research evidence on the effectiveness of such strategies, together with examples of their large-scale implementation and cost-effectiveness considerations. While this paper presents programmes of general interest for all countries, a separate policy brief targets learning recovery strategies for students in Ukraine.
    DOI: 10.1787/a69c5909-en
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    MPI Ethno. Forsch.
  • 16
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    The geography of higher education of Newfoundland and Labrador, Canada : Assessing the role of Memorial University within its regional innovation ecosystem (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.39
    Keywords: Education ; Industry and Services ; Canada
    Abstract: This paper analyses Memorial University’s contribution to the economic development of the province of Newfoundland and Labrador in Canada, specifically focusing on the university’s contributions to the provincial ocean economy. It analyses the university’s public engagement, entrepreneurship, and collaboration strategies, programs, and relationships to understand Memorial’s regional impact.
    DOI: 10.1787/5599133d-en
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  • 17
    Online Resource
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    Recovering lost learning opportunities in Ukraine: Key education policy strategies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Bildungspolitik ; Kriegsfolgen ; Ukraine ; Education ; Economics ; Ukraine
    Abstract: School destructions, population displacement or school closures mean that children in Ukraine have experienced varied disruptions in their education experience. Interventions that seek to reduce the variation in student learning levels need to accompany efforts to resume learning and deliver high-quality education for all. This brief puts the focus on academic interventions Ukraine could introduce to support learning recovery. It first examines strategies for assessing students’ skill levels and identifying potential learning losses in the current context. It then focuses on academic strategies the Ministry of Education can implement in the short and medium-term to help students recover lost learning opportunities, including adapting instructional strategies and pedagogies to individual needs, adapting the time of instruction, providing curricular flexibility and enabling fluid learning pathways within the school system. The brief concludes by putting forward a range of policy responses that can enhance the long-term effectiveness of learning recovery strategies in Ukraine.
    DOI: 10.1787/c10085eb-en
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  • 18
    Online Resource
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    Design features of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.60
    Keywords: Taxation
    Abstract: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
    DOI: 10.1787/a5346119-en
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  • 19
    Online Resource
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    How are education systems integrating creative thinking in schools? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (7 p.) , 21 x 28cm.
    Series Statement: PISA in Focus no.122
    Keywords: Education
    Abstract: Creative thinking matters. It is consistently ranked among the top skills employers value and, when students think creatively, their motivation to learn increases and their learning becomes deeper and more transferable. As more education systems formally recognise the key role that education can play in nurturing creative thinking skills, the question is: what policies are needed to ensure that, systematically, all young people have the opportunity to develop these skills as part of their formal education? To what extent are education systems supporting their students and teachers in promoting the kinds of learning environments where creative thinking can flourish? This brief addresses these questions by reporting and analysing responses to an online policy survey from 90 national and sub-national education jurisdictions participating in PISA 2022.
    DOI: 10.1787/f01158fb-en
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    MPI Ethno. Forsch.
  • 20
    Online Resource
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    Indicators of inclusion in education : A framework for analysis (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.300
    Keywords: Education
    Abstract: Calls for increased monitoring and evaluation of education policies and practices have not, so far, included widespread and consistent assessments of the inclusiveness of education settings. Measuring inclusion in education has proven to be a challenging exercise, due not only to the complexity and different uses of the concept, but also to its holistic nature. Indeed, measuring inclusion implies analysing a variety of policy areas within education systems, while also considering the different roles of the system, the school and the classroom. This paper discusses the application of the input-process-outcome model to the measurement of inclusion in education, and key indicators that can be adopted by education systems and schools to this end. It makes considerations relevant to policy makers when designing indicators to measure inclusion, such as the extent of their application, the constraints related to data disaggregation and the relevance of intersectional approaches to inclusion.
    DOI: 10.1787/d94f3bd8-en
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    MPI Ethno. Forsch.
  • 21
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    New PISA results: strengthening education systems in the wake of the pandemic (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: PISA in Focus no.123
    Keywords: Education
    Abstract: As the global benchmark in educational assessments, PISA results are always hotly anticipated. The eighth round of PISA assessment was originally planned to take place in 2021 but the disruption caused by COVID-19 forced the assessment to be postponed by a year. The first results of PISA 2022 will be unveiled in two volumes on 5 December 2023. The focus of PISA 2022 is mathematics, with an emphasis on mathematics reasoning, to highlight its importance in tackling complex real-life challenges. The first volume examines how student performance in mathematics, reading and science as well as equity in education evolved before and after the pandemic. The second volume of PISA 2022 identifies "resilient education systems" that maintained or promoted student learning, equity, and well-being amid the pandemic.
    DOI: 10.1787/62fc50a3-en
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  • 22
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    Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading: Enabling Integrity in the Energy Transition
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d'aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l'aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L'objectif est d'accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l'intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
    DOI: 10.1787/6be48734-fr
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  • 23
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    Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
    DOI: 10.1787/5449efb4-fr
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    Institutional missions and profiles in higher education in Lithuania (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.77
    Keywords: Education ; Lithuania
    Abstract: This policy brief was prepared as part of the OECD's Resourcing Higher Education Project. This wider project aims to provide a shared knowledge base for OECD member and partner countries on policy for higher education resourcing, drawing on system-specific and comparative policy analysis. The policy brief for Lithuania was developed at the request of the Lithuanian authorities as part of their efforts to promote the development of a more diversified and efficient institutional landscape in the national higher education system, in which universities and colleges can sharpen their profiles to align better with their individual strengths and the student populations and communities they serve. The brief initially provides a concise overview of the operating environment for HEIs in Lithuania and the existing institutional landscape. It then examines the approaches adopted to institutional differentiation and missions in higher education in other OECD higher education systems, before considering the rationale for reform in Lithuania and – informed by international examples – the policy options open to Lithuania to effect reform of its higher education landscape.
    DOI: 10.1787/286832a7-en
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  • 25
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    Enhancing school improvement reform in New South Wales (Australia) (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.75
    Keywords: Education ; Australia
    Abstract: The New South Wales (Australia) Government is committed to an education system that prepares learners for rewarding lives and lifelong learning. To realise this, the NSW Department of Education (DoE) has initiated several reforms in recent years, including the Local Schools Local Decisions (LSLD) reform (2011) that was replaced by the School Success Model (SSM) reform in 2020. The SSM is a school improvement reform that aimed to deliver high quality, tiered support to all NSW public schools. The SSM also strives for a balance of autonomy and accountability for student improvement across schools by formalising system targets and priorities, among others, through a tailored school support framework. Realising successful educational change however is complex. The DoE invited the OECD Implementing Education Policies project team to build on lessons from past reforms and receive feedback from the education profession and other stakeholders. Drawing from OECD's international knowledge base and expertise, this report presents an in-depth assessment and offers concrete recommendations for enhancing the design and implementation of the DoE school improvement and broader education reform agenda.
    DOI: 10.1787/36135b5b-en
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  • 26
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    Untapping the potential of resource banks in the classroom (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.74
    Keywords: Education
    Abstract: Resource banks support learning in classrooms by improving the quality of teacher instruction and assessment. They are typically online platforms that include examples of curriculum-aligned assessment tasks and complementary instruction, assessment and learning materials. These can be used by teachers, students and parents to improve learning in schools. While resource banks have become an important curriculum and assessment tool in many OECD countries, information about them remains scarce. This policy perspective provides a framework to help educators plan, design and use resource banks. First, policymakers should have a thorough concept of the resource bank and carefully plan its governance and resourcing structure. Second, the definition and development of its content and the platform's underlying technology should be guided by quality, security and privacy principles that place users at the centre. Thirdly, once released, it is important to promote awareness of the resource bank to key stakeholders and maintain content and IT-support. This will ensure resource banks have a long-lasting and positive impact on educational practices.
    DOI: 10.1787/f1a19b94-en
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  • 27
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    Assessing and Anticipating Skills for the Green Transition : Unlocking Talent for a Sustainable Future (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264621640 , 9789264982536 , 9789264838819
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Series Statement: Getting Skills Right
    Keywords: Fachkräfte ; Qualifikation ; Nachhaltige Entwicklung ; Bildungspolitik ; Australien ; Österreich ; Frankreich ; Norwegen ; Schweden ; Education ; Employment ; Environment ; Australia ; Austria ; France ; Norway ; Sweden
    Abstract: Policies aimed at reducing the environmental impact of human activities have important consequences for labour markets, jobs, and skills. As employment is shifting towards more sustainable activities, workers are increasingly expected to have skills that support the transition to a greener economy. Assessing and anticipating emerging skill needs is crucial to avoid bottlenecks and sustain the green transition. This report sheds light on existing methods to measure changes in skill demand and supply related to the green transition through an in-depth review of practices in five OECD countries (Australia, Austria, France, Norway and Sweden). It also identifies best practice on how to feed information on changing skill needs into policies, notably in the areas of employment, career guidance, education and adult learning.
    DOI: 10.1787/28fa0bb5-en
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  • 28
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    Guide de l'enseignant sur l'évaluation formative et la différenciation pédagogique des élèves au Maroc (Volume 1) (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 21 x 28cm.
    Keywords: Education ; Morocco
    Abstract: Le guide présent est l'un des deux guides préparés par l'OCDE pour aider les enseignants au Maroc à effectuer des évaluations en classe et à renforcer leurs pratiques pédagogiques. Ce guide identifie l'interaction entre l'évaluation formative et la différenciation pédagogique comme une stratégie importante pour promouvoir l'apprentissage de tous les élèves. Il propose des principes clés qui aideront les enseignants à fournir un enseignement de qualité à l'ensemble de la classe, et un soutien plus ciblé aux élèves en difficulté. Ce premier volume est dédié à l'évaluation formative. L'évaluation formative consiste à évaluer les acquis et les progrès des élèves à différentes moments du processus d'apprentissage pour mettre en lumière leurs forces et difficultés, donner des retours aux élèves, et adapter l'enseignement en conséquence. Le guide a été rédigé par des experts en la matière et a bénéficié des retours des acteurs locaux, notamment du Ministère de l'Éducation au Maroc.
    DOI: 10.1787/98329707-fr
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  • 29
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Belize 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264766297
    Language: English
    Pages: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
    DOI: 10.1787/f74baa49-en
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    Measuring Innovation in Education 2023 : Tools and Methods for Data-Driven Action and Improvement (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264737686 , 9789264600201 , 9789264731882
    Language: English
    Pages: 1 Online-Ressource (287 p.) , 21 x 28cm.
    Series Statement: Educational Research and Innovation
    Keywords: Bildungsforschung ; Bildung ; Innovation ; Messung ; OECD-Staaten ; Education ; Science and Technology
    Abstract: Measuring innovation in education and understanding its drivers and obstacles is essential to improve the quality of the education sector – and of specific educational establishments. Are pedagogical and administrative practices changing in the expected direction? Do educational institution have a positive innovation culture that supports innovation? What are the drivers of innovation that policy makers or institution leaders could influence to achieve the systems' educational objectives? How much do countries invest in educational research? This book proposes insights and tools to policy makers and education leaders willing to drive change based on data and evidence and new tools and methodologies for education policy makers and institution leaders to answer those questions. Based on the research literature and the long experience of innovation and research surveys, these tools are meant either for a statistical collection or to engage in self-reflection at the institutional level. Three aspects of innovation are covered: educational innovation at the system level, innovation culture within educational institutions, innovation towards equity in education. A questionnaire to measure educational research and experimental development expenditures and implementation and new methodologies to measure certain aspects of educational innovation and educational research based on big data and bibliometrics are also presented.
    DOI: 10.1787/a7167546-en
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    Building Future-Ready Vocational Education and Training Systems (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264385566 , 9789264904002 , 9789264835023
    Language: English
    Pages: 1 Online-Ressource (192 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Vocational Education and Training
    Keywords: Berufsbildung ; Berufsbildungspolitik ; OECD-Staaten ; Education ; Employment
    Abstract: A changing world of work brings the importance of Vocational Education and Training (VET) to the forefront, as it has the ability to develop the skills that are needed in today's labour markets and societies. At the same time, structural changes highlight the need to re-engineer certain parts of VET systems in some countries to make them more resilient and ensure they can make the most of the opportunities ongoing changes present. This report zooms in on four key dimensions of future-ready VET systems: i) responsiveness to changing skill needs; ii) the flexibility to make VET work for all; iii) the ability to support transitions into a changing labour market and further learning; iv) the potential of digital technology to innovate VET design and delivery. For each of these dimensions, the report presents a set of key questions that policymakers and other VET stakeholders should consider when re-engineering VET to make it more future-ready, as well as insights from data and international examples of policies and practices.
    DOI: 10.1787/28551a79-en
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    Shaping Digital Education : Enabling Factors for Quality, Equity and Efficiency (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264845237 , 9789264705913 , 9789264758230
    Language: English
    Pages: 1 Online-Ressource (250 p.) , 21 x 28cm.
    Keywords: Bildungspolitik ; Digitalisierung ; Unterricht ; Bildungsinvestition ; Künstliche Intelligenz ; OECD-Staaten ; Education
    Abstract: Investment in education technology has surged worldwide over the past decade and digital education technologies are now a key resource for OECD education and training systems. If used effectively, they promise to transform teaching and learning practices, to reduce learning inequalities and to create more inclusive and efficient education systems. However, countries' experiences during the COVID-19 pandemic exposed shortcomings in the extent to which digital technologies are currently enabling high-quality teaching and learning, and underlined the need for supportive policies and conditions to make use of their potential. The rapidly improving capabilities of Artificial Intelligence (AI) also bring new focus to the role of education policy in preparing learners for an AI-driven future. This report seeks to guide governments in shaping digital education. Offering a range of perspectives for governments and education stakeholders, it analyses enabling factors that can support quality, equity and efficiency in the use of digital technologies in education systems. It provides a comprehensive review of current trends and emerging policies, covering school education, vocational education and training (VET) and higher education, highlighting pathways to support a cohesive and holistic policy framework for digital education.
    DOI: 10.1787/bac4dc9f-en
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    Coup de projecteur sur l'éducation et la formation professionnelles : Conclusions de Regards sur l'éducation 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264812833
    Language: French
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Spotlight on Vocational Education and Training: Findings from Education at a Glance 2023
    Keywords: Education
    Abstract: Ce Coup de projecteur résume les données et les analyses présentées dans Regards sur l'éducation 2023 au sujet de l'enseignement et de la formation professionnels (EFP). L'EFP constitue une composante clé du système d'éducation dans la plupart des pays de l'OCDE. Dans l'ensemble, 30 % environ des 25-34 ans sont au plus diplômés de la filière professionnelle, que ce soit dans le deuxième cycle de l'enseignement secondaire, dans l'enseignement post-secondaire non tertiaire ou dans le tertiaire de cycle court. La première partie de ce Coup de projecteur étudie la filière professionnelle dans le deuxième cycle de l'enseignement secondaire : elle analyse ses composantes et décrit les principaux défis que les pays ont à relever pour améliorer la qualité de l'enseignement tout en s'employant à promouvoir l'équité et à faire en sorte que les diplômés aient de meilleurs débouchés sur le marché du travail. La deuxième partie de ce Coup de projecteur se concentre sur les parcours que les diplômés de l'EFP peuvent emprunter pour continuer leurs études et analyse la filière professionnelle dans l'enseignement supérieur. Ensemble, les deux parties de ce Coup de projecteur révèlent l'immense diversité de la filière professionnelle dans les pays de l'OCDE.
    DOI: 10.1787/6298178b-fr
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    Schools as hubs for social and emotional learning : Are schools and teachers ready? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (17 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.4
    Keywords: Education ; Canada ; China, People’s Republic ; Colombia ; Finland ; Korea, Republic of ; Portugal ; Türkiye ; United States
    Abstract: Schools are perfect hubs for social and emotional learning, but are they ready for this task? To address this question, this Spotlight reports previously unpublished findings from the OECD’s Survey on Social and Emotional Skills (SSES) and discusses their implications for education policy and practice. Both an active promotion in schools and extensive learning opportunities for teachers on relevant topics provide a fertile ground for an effective social and emotional education. They boost teachers’ self-efficacy and use of active learning pedagogies, as well as quality relationships at school. The Spotlight also points to important differences for teachers of 10- vs. 15-year-old students that can explain higher skills at a younger age. Younger students benefit more often from key elements of an effective social and emotional education in school, i.e. the evaluation of their social and emotional skills and teachers teaming up with parents to reinforce skill promotion. Teachers of 10-year-olds are also more intensively trained and requested to promote social and emotional learning in their work.
    DOI: 10.1787/f6d12db7-en
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  • 35
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    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
    DOI: 10.1787/27dfde7e-de
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
    DOI: 10.1787/0fdc1657-en
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    Micro-credentials for lifelong learning and employability : Uses and possibilities (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.66
    Keywords: Bildungsabschluss ; Bildungspolitik ; Weiterbildung ; Lebenslanges Lernen ; Education ; Employment
    Abstract: Micro-credentials are increasingly prominent in discussions around education, training and labour market policy. Policymakers, educators and trainers across the world envision micro-credentials to be an innovation with a multitude of potential uses and benefits – a sort of all-purpose solution for the problems confronting education, training and labour market systems – and some have begun to integrate them into existing practice and policy frameworks. However, evidence on the value and impact of micro-credentials remains scarce, limiting commitment on the part of stakeholders. This paper examines what is known about both the potential and limitations of micro-credentials with respect to enhancing learners’ labour market participation and outcomes, widening pathways from upper secondary to higher education, improving completion of higher education, and promoting social inclusion among disadvantaged learners.
    DOI: 10.1787/9c4b7b68-en
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  • 38
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    What systematic connections should we have around schools to support the work of teachers? : Global lessons and the potential of ambition loops (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.296
    Keywords: Education
    Abstract: Co-constructing a long-term sustainable vision on the future of teaching is a policy priority for many countries as society rapidly changes. There is a need to create space in the teacher debate to look forward for inspiration and to learn from contemporary change in other professions, such as the concept of “connective professionalism”. There is also a paradox to navigate. On the one hand, the idea of change can be daunting. This leads to people seeking comfort in the known. On the other hand, the status quo is unlikely to provide the solutions required for a prosperous and sustainable future for the teaching profession. In this paper, we introduce an Ambition loops tool to create preferred future scenarios that can support the work of teachers, add to the prosperity for students and communities, and support transformation of education to meet contemporary challenges while focusing on current needs. The framework has an iterative design and outlines ambitions relevant to all stakeholders in the school-community, education community and broader societal sectors. The current framework statements have been distilled from a review of the research as well as engagement with experts and practitioners.
    DOI: 10.1787/77de597c-en
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    Equity and Inclusion in Education : Finding Strength through Diversity (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264619999 , 9789264480933 , 9789264404526
    Language: English
    Pages: 1 Online-Ressource (372 p.) , 21 x 28cm.
    Keywords: Bildungschancen ; Bildungswesen ; Bildungspolitik ; Soziale Integration ; OECD-Staaten ; Education
    Abstract: Governments and education policy makers are increasingly concerned with equity and inclusion in education due to several major global trends such as demographic shifts, migration and refugee crises, rising inequalities, and climate change. These developments have contributed to increasing diversity within national populations and flagged some concerns around the ability of education systems to be equitable and inclusive of all students. This report by the Strength through Diversity project examines how education systems can respond to increasing diversity and foster greater equity and inclusion in education. Based on a holistic framework for studying diversity, equity and inclusion in education, the report examines five key policy areas (i.e., governance; resourcing; capacity building; school-level interventions, and monitoring and evaluation), provides examples of policies and practices, and offers policy advice on promoting more equitable and inclusive education systems.
    DOI: 10.1787/e9072e21-en
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    Joining Forces for Gender Equality : what is Holding us Back? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264825833
    Language: English
    Pages: 1 Online-Ressource (337 Seiten) , Diagramme
    Parallel Title: Erscheint auch als Agir ensemble pour l'égalité des genres (version abrégée) : Quelles priorités ?
    Keywords: Gleichstellungspolitik ; Gleichberechtigung ; OECD-Staaten ; Education ; Employment ; Governance ; Social Issues/Migration/Health
    Abstract: OECD countries continue to face persistent gender inequalities in social and economic life. Young women often reach higher levels of education than young men, but remain under-represented in fields with the most lucrative careers. Women spend more time on unpaid work, face a strong motherhood penalty, encounter barriers to entrepreneurship and fare worse in labour markets overall. They are also under-represented in politics and leadership positions in public employment. These elements permeate many policy areas and economic sectors - from international trade and development assistance to energy and the environment - in which policy often lacks a strong gender focus. Violence against women, the most abhorrent manifestation of gender inequality, remains a global crisis. This publication analyses developments and policies for gender equality, such as gender mainstreaming and budgeting, reforms to increase fathers' involvement in parental leave and childcare, pay transparency initiatives to tackle gender pay gaps, and systems to address gender-based violence. It extends the perspective on gender equality to include foreign direct investment, nuclear energy and transport. Advancing gender equality is not just a moral imperative; in times of rapidly ageing populations, low fertility and multiple crises, it will strengthen future gender-equal economic growth and social cohesion
    Description / Table of Contents: Women at work in OECD countries -- The labour market integration challenges of Ukrainian refugee women -- Global goals in gender equality -- Improving policy implementation to end gender-based violence -- Foreword -- Gender gaps in Vocational Education and Training (VET) and adult learning -- Governance tools and evidence to promote inclusive decision making -- Gender equality in public leadership -- Gender balance in the nuclear sector -- Mainstreaming gender equality -- Tax systems and gender -- Gender differences in financial literacy and resilience -- Supporting equal parenting: Paid parental leave -- Addressing gender disparities in access to finance for business creation -- Gender gaps in entrepreneurship remain -- Gender differences in career expectations and feminisation of the teaching profession -- Women entrepreneurs and international trade -- Ensuring the availability, quality and affordability of childcare -- The gender wage gap and the role of firms -- Gender diversity in energy -- The gender gap in school engagement and retention -- Harnessing foreign direct investment for gender equality -- Gender mainstreaming in environmental policies -- Assessing gender equality in transport policies -- Pay transparency to close the gender wage gap -- Participation and performance of girls and boys in education -- Women and the social economy -- Executive summary -- Gender gaps in asset-backed pension arrangements -- Gender diversity on boards and in senior management -- Systems and legal frameworks to address gender-based violence -- Legal frameworks, institutional design and strategic planning for gender mainstreaming -- The potential of digitalisation for women's economic empowerment in MENA countries -- Improving gender equality in public employment -- Teleworking through a gender lens.
    DOI: 10.1787/67d48024-en
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    Examen par les pairs de l’échange automatique de renseignements sur les comptes financiers 2022 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Language: French
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 160 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
    DOI: 10.1787/a0cbc79d-fr
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    Advancing Digital Maturity in Croatia’s Higher Education System (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264576896 , 9789264666740 , 9789264981454
    Language: English
    Pages: 1 Online-Ressource (189 p.) , 21 x 28cm.
    Series Statement: Higher Education
    Keywords: Digitalisierung ; Hochschule ; Kroatien ; Education ; Croatia
    Abstract: The Croatian government views digitalisation as a way to improve access to higher education and increase its attractiveness. To this end, it is investing in modernising digital infrastructure and building capacity to effectively integrate digital technologies into the higher education sector. This report provides an account of the activities and findings of a project on assessing and improving digital maturity in Croatian higher education institutions, which was carried out by the OECD and funded by the European Union. The objective of the project was to provide support and advice to Croatian authorities as they develop their policy approach to higher education digitalisation. This report details the activities and outcomes of the project. It reviews international best practices related to enhancing the quality of digital higher education. It also provides technical guidance to public authorities on prioritising investments in various forms of digital infrastructure. Finally, it offers guidance to Croatian higher education institutions to support their strategic development process and their investment strategies with regard to digitalisation.
    DOI: 10.1787/c3c8d452-en
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    Propuestas para un plan de acción para reducir el abandono escolar temprano en España (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Proposal for an action plan to reduce early school leaving in Spain
    Keywords: Education ; Spain
    Abstract: El abandono escolar temprano (AET) puede dar lugar a crecientes desafíos individuales y ocasionar elevados costes económicos para los sistemas educativos y las sociedades en general. España ha logrado avances significativos en la reducción del AET en los últimos años; en 2022, la tasa de AET era de 13,9%, casi la mitad de lo observado hace una década. Sin embargo, la tasa media de España sigue siendo de las más elevadas de los países miembros de la OCDE y de la Unión Europea, con notables disparidades regionales. Basándose en la evidencia de la investigación y en las buenas prácticas nacionales e internacionales, y gracias a la contribución de los actores clave del sistema educativo, este informe identifica las fortalezas y los principales desafíos para abordar el AET en España. Determina así cinco áreas de acción y propone una serie de recomendaciones con un enfoque coordinado para reducir el AET en todas las comunidades autónomas y en las ciudades autónomas de Ceuta y Melilla.
    DOI: 10.1787/9bc3285d-es
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    Équité et inclusion dans l'éducation (version abrégée) : La diversité fait la force (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264766358 , 9789264968202 , 9789264782792
    Language: French
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Equity and Inclusion in Education: Finding Strength through Diversity
    Keywords: Education
    Abstract: Les gouvernements et les décideurs en matière d'éducation sont de plus en plus préoccupés par l'équité et l'inclusion dans l'éducation en raison de plusieurs tendances mondiales majeures telles que les changements démographiques, les crises de migration et de réfugiés, l'augmentation des inégalités et le changement climatique. Ces évolutions ont contribué à accroître la diversité au sein des populations nationales et ont suscité des inquiétudes quant à la capacité des systèmes éducatifs à être équitables et inclusifs pour tous les élèves. Ce rapport du projet "La diversité fait la force" examine comment les systèmes éducatifs peuvent répondre à l'augmentation de la diversité et favoriser une plus grande équité et inclusion dans l'éducation. Basé sur un cadre holistique d'étude de la diversité, de l'équité et de l'inclusion dans l'éducation, le rapport examine cinq domaines politiques clés (à savoir la gouvernance, les ressources, le renforcement des capacités, les interventions au niveau des écoles, et le suivi et l'évaluation), fournit des exemples de politiques et de pratiques, et offre des conseils politiques sur la promotion de systèmes éducatifs plus équitables et plus inclusifs.
    DOI: 10.1787/e9be59d0-fr
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    Innovating Assessments to Measure and Support Complex Skills (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264528369 , 9789264378506 , 9789264563384
    Language: English
    Pages: 1 Online-Ressource (254 p.) , 21 x 28cm.
    Keywords: Qualifikation ; Messung ; Education
    Abstract: Policy makers around the world recognise the importance of developing young people’s 21st century skills like problem solving, creative thinking, self-regulation and collaboration. Many countries also include these skills as part of the intended learning outcomes of their education systems. To shift intention into practice, educational assessments need to better measure what matters. Innovative assessments are needed that combine conceptual, technological and methodological advances in educational measurement. This report explores new approaches to measuring complex skills through a practical and applied assessment design lens, bringing together perspectives from leading experts to consider what we can learn from the learning sciences to define more authentic assessment experiences and expand the range of skills we are able to measure in both disciplinary and cross-disciplinary contexts of practice. The report also examines how technology can expand our possibilities for innovation, including the creation of more interactive and immersive problems and the generation of meaningful sources of potential evidence about students’ proficiency. Finally, the report explores how we can make sense of the rich data captured in interactive digital environments using new analytical approaches, and how we can ensure the valid interpretation and use of results from innovative assessments.
    DOI: 10.1787/e5f3e341-en
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    Teaching for the Future : Global Engagement, Sustainability and Digital Skills (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264421462
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Series Statement: International Summit on the Teaching Profession
    Keywords: Education
    Abstract: Global education systems face an array of huge challenges, including question marks over how to remain relevant in a fast-changing world. This report Teaching for the Future: Global Engagement, Sustainability and Digital Skills outlines the challenges and key trends for teaching and schools, and sets out ambitious proposals to improve education standards to ensure learning caters to the needs of all students regardless of background. The report was used as the basis to launch discussions about the state of global education at the International Summit on the Teaching Profession held in Washington D.C., April 2023. The summit brought together education ministers, union leaders and other representatives from the teaching profession from high-performing and improving education systems to review the quality of teaching and learning across the world. Topics discussed included the future of learning and ways to radically reimagine how education systems function in the decades to come; analysis of how to attract and support the development of high-quality teachers and teaching practices in the age of digitalisation; and ways to support the teaching of global competencies in schools, and how to promote equitable and inclusive learning environments for all.
    DOI: 10.1787/d6b3d234-en
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    Estudio multidimensional de El Salvador : Prioridades estratégicas para un desarrollo sólido, inclusivo y sostenible (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264758193 , 9789264555716 , 9789264464360
    Language: Spanish
    Pages: 1 Online-Ressource (528 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of El Salvador: Strategic Priorities for Robust, Inclusive and Sustainable Development
    Keywords: Education ; Governance ; Development ; El Salvador
    Abstract: El Salvador ha consolidado importantes avances en su desarrollo en los últimos 30 años. El fin de la guerra civil en 1992 señaló el establecimiento de una democracia liberal y de un modelo de desarrollo abierto basado en la exportación, que contribuyó a reducir la pobreza y la desigualdad. Sin embargo, el modelo de la posguerra no ha generado el dinamismo económico o los puestos de trabajo que el país necesita. El crecimiento económico fue moderado en los años previos a la pandemia de COVID-19, promediando 2.4%, y la productividad creció al 0.1% durante la pasada década. Para impulsar un desarrollo más sólido, inclusivo y sostenible son necesarias acciones decisivas. Basándose en un análisis multidimensional del desarrollo en El Salvador este informe plantea cuatro recomendaciones prioritarias: 1) sentar las condiciones para la transformación productiva y la modernización de la economía; 2) aumentar la cantidad, calidad y pertinencia de la educación; 3) gestionar mejor los recursos hídricos para llevar agua y saneamiento a todos de manera sostenible; y 4) modernizar el Estado para que pueda generar bienes públicos clave – desde la seguridad ciudadana a la educación o la salud – de manera eficaz, y conducir el país hacia la próxima etapa de su desarrollo.
    DOI: 10.1787/926438d3-es
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    Translation and adaptation processes in TALIS 2018 (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.290
    Keywords: Education
    Abstract: The international instruments of the Teaching and Learning International Survey (TALIS) require national adaptations and translation before data collection processes begin. This paper provides an assessment of the processes used in TALIS 2018, based on an analysis of the documentation available, as well as countries’ descriptions of the processes and challenges undergone during that cycle. The author starts by identifying several positive aspects, highlighting the work of the international contractor, the national centres and national project managers but also suggests areas for improvement. Finally, the paper looks at the new translatability assessment in the current cycle (TALIS 2024) and how it could be even more effective, as well as recommending a series of proposals that could support adaptation and translation processes in future cycles.
    DOI: 10.1787/6e72eea4-en
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    What can we learn from the PISA reading-fluency test? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (8 p.) , 21 x 28cm.
    Series Statement: PISA in Focus no.121
    Keywords: Education
    Abstract: Proficient readers use and engage with a variety of texts, including books, online articles and social media. They can find information, understand the literal and the implied meaning, and reflect critically on content and form. But before students can become proficient readers, they must become fluent readers. In every language, once students read fluently, they can devote their effort and attention to higher-level comprehension tasks and engage more deeply with texts. This policy brief examines what we can learn from the results of the assessment of students' reading fluency within the 2018 PISA test, and its importance for teachers.
    DOI: 10.1787/c698b19a-en
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    OECD Skills Strategy Bulgaria : Assessment and Recommendations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264469273 , 9789264775930 , 9789264835030
    Language: English
    Pages: 1 Online-Ressource (241 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungspolitik ; Weiterbildung ; Erwachsenenbildung ; Qualifikation ; Bulgarien ; Education ; Employment ; Bulgaria
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as digitalisation, globalisation, demographic change and climate change are reshaping work and society, generating a growing demand for higher levels and new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Bulgaria: Assessment and Recommendations, identifies opportunities and makes recommendations to improve youth skills, improve adult skills, use skills effectively in the labour market and at work, and improve the governance of the skills system in Bulgaria.
    DOI: 10.1787/c2eb2f34-en
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    International Standards for Automatic Exchange of Information in Tax Matters : Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
    DOI: 10.1787/896d79d1-en
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    Managing student transitions into upper secondary pathways (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.289
    Keywords: Education
    Abstract: Many factors influence students’ experiences in upper secondary education and beyond, including upper secondary curricula, programme design and support for students. But a good transition from earlier levels of education is the first, essential step in a successful journey through upper secondary education and into further education and/or employment. The design of transition systems can mitigate existing inequities in education, but it can also accentuate them. Transitions can also influence student well-being. They can have either a negative impact, for example through highly competitive systems that can be stressful for students and narrow their development, or a positive impact, for example by helping to construct young people’s sense of agency and ability to make informed decisions about their future. This paper looks at how countries manage students’ transition into upper secondary education and the main policy implications of each transition point and how they can influence student outcomes.
    DOI: 10.1787/663d6f7b-en
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    The multi-level fiscal governance of ecological transition (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.44
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
    DOI: 10.1787/2051f0f7-en
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    Où se trouvent les enseignants expérimentés? (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (4 p.) , 21 x 28cm.
    Series Statement: L'enseignement à la loupe no.45
    Parallel Title: Parallele Sprachausgabe Where to find experienced teachers?
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: L'importance des enseignants expérimentés ne saurait être sous-estimée. Ils peuvent en effet contribuer à améliorer les résultats des élèves, mais aussi la qualité globale de l'enseignement en soutenant leurs collègues moins expérimentés. Ce numéro de la série L'Enseignement à la loupe (Teaching in Focus [TIF]) analyse leur répartition entre les établissements sous les deux angles distincts, mais complémentaires, de l'égalité et de l'équité.
    DOI: 10.1787/b0b0bc00-fr
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    Food for thought: School meals for sustainable societies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.5
    Keywords: Education
    Abstract: Food security is both a necessary condition and a potential outcome of quality education. Through education, learners, their families and the wider society can establish more healthy relationships with food, which can lead to benefits related to learning, health and environmental sustainability among others. This Spotlight addresses a number of ways in which schools and education systems can engage with food as a critical component of quality education for all.
    DOI: 10.1787/629a2730-en
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    Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264432659
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
    DOI: 10.1787/3fb77a0b-fr
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    Child participation in decision making : Implications for education and beyond (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.301
    Keywords: Education
    Abstract: Child empowerment is on the policy agenda of education systems around the world, in particular since the increasing emphasis in policy and research discourse on supporting children's participation rights. A large body of literature suggests that child participation in making decisions on matters that affect them is not only essential from a child rights perspective, but also that it is associated with several positive outcomes from the individual to societal level. In OECD countries there are many domains in which children can and do actively participate in making decisions, including regarding their education. This paper explores how and where children can participate in decision making, with a focus on policies and practices in OECD education systems. It outlines key considerations for child participation, including barriers that many systems are struggling to overcome.
    DOI: 10.1787/a37eba6c-en
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    Civisme fiscal : Qu'est-ce qui motive les particuliers et les entreprises à payer des impôts ? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264627376 , 9789264507371 , 9789264452107
    Language: French
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tax Morale: What Drives People and Businesses to Pay Tax?
    Keywords: Taxation ; Development ; Finance and Investment ; Governance
    Abstract: Découvrir ce qui motive le civisme fiscal - la volonté intrinsèque de payer l'impôt - peut grandement aider les gouvernements à concevoir des politiques fiscales et à les administrer, en particulier dans les pays en développement où les taux de conformité sont faibles. Ce rapport s'appuie sur des recherches antérieures de l'OCDE pour identifier certains des principaux moteurs socio-économiques et institutionnels du civisme fiscal dans les pays en développement, et cherche à vérifier les preuves du contrat social en examinant l'impact des services publics sur le civisme fiscal. Il utilise également de nouvelles données sur la certitude fiscale comme point d'entrée pour explorer le civisme fiscal des entreprises, où la recherche existante est très limitée. Enfin, le rapport identifie une série de facteurs liés au système fiscal susceptibles d'affecter la prise de décision des entreprises, la manière dont ils varient d'une région à l'autre, et suggère quelques domaines de recherche future. Dans l'ensemble, le rapport fournit une série de suggestions pour la poursuite des travaux et la manière dont les considérations relatives au civisme fiscal peuvent être intégrées dans des stratégies holistiques de conformité fiscale.
    DOI: 10.1787/4ce7612d-fr
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  • 59
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    Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264770669 , 9789264555068 , 9789264824218
    Language: French
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Country-by-Country Reporting – Compilation of 2023 Peer Review Reports: Inclusive Framework on BEPS: Action 13
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'action 13, les juridictions se sont engagées à favoriser la transparence fiscale en demandant aux plus grands groupes d'entreprises multinationales de fournir la répartition globale de leurs revenus, impôts et autres indicateurs du lieu de l'activité économique. Ces informations sans précédent sur les opérations de ces groupes à travers le monde renforceront les capacités d'évaluation des risques des autorités fiscales. Le standard minimum de l'action 13 a été traduit dans des termes de référence spécifiques et une méthodologie aux fins du processus d'examen par les pairs. L'examen par les pairs du standard minimum de l'action 13 se déroule annuellement, avec déjà cinq revues annuelles effectuées en 2018, 2019, 2020, 2021 et 2022. Chaque examen annuel est consacré à différents aspects des trois éléments fondamentaux soumis à examen : le cadre juridique et administratif national, le cadre d'échange de renseignements, ainsi que la confidentialité et l'usage approprié des déclarations pays par pays. Ce rapport annuel d'examen par les pairs reflète les résultats du sixième examen qui a examiné tous les aspects de la mise en œuvre. Il contient l'examen de 136 juridictions qui ont fourni des législations ou des informations relatives à la mise en œuvre de la déclaration pays par pays. Le présent recueil inclut les versions en français des rapports d'examen des pays francophones suivants : la Belgique, le Bénin, le Burkina Faso le Cameroun, le Canada, le Congo, la Côte d'Ivoire, Djibouti, la France, le Gabon, Haïti, le Luxembourg, le Maroc, Maurice, la Mauritanie, la Principauté de Monaco, la République démocratique du Congo, le Sénégal, les Seychelles, la Suisse, le Togo et la Tunisie.
    DOI: 10.1787/afe7bc49-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lesotho 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935662
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/cd387436-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264608498
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
    DOI: 10.1787/ddc3d41d-en
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  • 62
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    Spotlight on Vocational Education and Training : Findings from Education at a Glance 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264582569 , 9789264921313 , 9789264954472
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Coup de projecteur sur l'éducation et la formation professionnelles : Conclusions de Regards sur l'éducation 2023
    Keywords: Berufsbildung ; OECD-Staaten ; Education
    Abstract: This Spotlight presents data and analysis on vocational education and training (VET) from Education at a Glance 2023. VET is a key component of most education systems in OECD countries. About one in three 25-34 year-olds have a vocational qualification as their highest level achieved, whether at upper secondary, post-secondary non-tertiary or short-cycle tertiary level. The first part of the Spotlight focuses on upper secondary programmes, analysing their components and outlining the main challenges to countries aiming to improve their quality, while promoting equity and ensuring better labour-market opportunities for their graduates. The second part focuses on progression pathways open to VET graduates and higher-level vocational programmes. Taken together, the two parts of this spotlight demonstrate the huge diversity of OECD country VET programmes.
    DOI: 10.1787/acff263d-en
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  • 63
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    Emerging trends in AI skill demand across 14 OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.2
    Keywords: Künstliche Intelligenz ; Qualifikation ; Arbeitsnachfrage ; OECD-Staaten ; Education ; Employment ; Science and Technology ; Industry and Services
    Abstract: This report analyses the demand for positions that require skills needed to develop or work with AI systems across 14 OECD countries between 2019 and 2022. It finds that, despite rapid growth in the demand for AI skills, AI-related online vacancies comprised less than 1% of all job postings and were predominantly found in sectors such as ICT and Professional Services. Skills related to Machine Learning were the most sought after. The US-focused part of the study reveals a consistent demand for socio-emotional, foundational, and technical skills across all AI employers. However, leading firms – those who posted the most AI jobs – exhibited a higher demand for AI professionals combining technical expertise with leadership, innovation, and problem-solving skills, underscoring the importance of these competencies in the AI field.
    DOI: 10.1787/7c691b9a-en
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  • 64
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    How are OECD governments navigating the digital higher education landscape? : Evidence from a comparative policy survey (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.303
    Keywords: Education
    Abstract: Module A of the OECD Higher Education Policy Survey (HEPS) 2022 elicited information on policies to promote digitalisation of higher education in OECD member and accession countries. In total, 30 jurisdictions responded, providing comparative information on various areas of digitalisation policy, from regulation and governance to financial and human resources. The survey results provide insight into the role of public authorities in guiding, coordinating and resourcing the digital transformation of higher education institutions. The analysis and comparative tables in this working paper provide insights that can support the development of strategic digitalisation policies.
    DOI: 10.1787/93468ccb-en
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    Effective tax rates of MNEs : New evidence on global low-taxed profit (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.67
    Keywords: Taxation
    Abstract: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
    DOI: 10.1787/4a494083-en
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    Teaching Opportunities and Support for Ukrainian Educators (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Education
    Abstract: Amid the millions of refugees forced to flee Ukraine, an estimated 10-17% have previously worked in the education sector. The expertise and qualifications of Ukrainian educators can be harnessed in host countries to provide vital support for Ukrainian students who are navigating unfamiliar educational systems, while also offering them continued career opportunities in their chosen field and supporting the local education system. Drawing insights from recent OECD survey results, this brief provides an overview of the efforts initiated by OECD countries to employ Ukrainian teachers, while identifying the obstacles which persist such as qualifications recognition, training gaps, and language barriers. Measures such as streamlining recruitment processes, fostering flexibility in qualification recognition, and providing tailored training for teachers and assistants can help optimise their potential.
    DOI: 10.1787/815affa3-en
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  • 67
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    Intersectionality in education : Rationale and practices to address the needs of students’ intersecting identities (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.302
    Keywords: Education
    Abstract: Intersectionality highlights that different aspects of individuals’ identities are not independent of each other. Instead, they interact to create unique identities and experiences, which cannot be understood by analysing each identity dimension separately or in isolation from their social and historical contexts. Intersectional approaches in this way question the common classification of individuals into groups (male vs. female, immigrant vs. native etc.), which raises important implications for the policy-making process. In education, analyses with an intersectional lens have the potential to lead to better tailored and more effective policies and interventions related to participation, learning outcomes, students’ attitudes towards the future, identification of needs, and socio-emotional well-being. Consequently, as elaborated in this paper, some countries have adjusted their policies in the areas of governance, resourcing, developing capacity, promoting school-level interventions and monitoring, to account for intersectionality. Gaps and challenges related to intersectional approaches are also highlighted.
    DOI: 10.1787/dbb1e821-en
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    Optimiser les ressources dans l’enseignement scolaire : Investissements judicieux, résultats de qualité, égalité des chances (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264474567 , 9789264628748 , 9789264661387
    Language: French
    Pages: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Value for Money in School Education: Smart Investments, Quality Outcomes, Equal Opportunities
    Keywords: Education ; Finance and Investment
    Abstract: L'élaboration des politiques a toujours consisté à faire des choix, gérer des compromis et équilibrer plusieurs objectifs et priorités pour la prise de décisions budgétaires complexes. Pourtant, ces dernières années, les décideurs politiques ont été confrontés à un nombre croissant de priorités, d'où une pression plus forte pour améliorer l'efficacité des dépenses publiques. Il existe de solides arguments en faveur d'un investissement public dans une éducation de haute qualité du fait de ses résultats économiques ainsi qu'aux retombées sociales plus générales pour les individus et la société. Mais alors qu'une éducation de haute qualité continuera à permettre aux individus et aux sociétés de prospérer et de se remettre des perturbations, les ministères de l'éducation devront repenser leur façon d'investir dans l'éducation pour garantir l'optimisation de l’utilisation de ces ressources. Après une introduction exposant le contexte, cette publication fait le point sur les rendements économiques et les résultats sociaux plus larges dérivés d'une éducation de qualité, plaidant en faveur de la poursuite des investissements publics. Elle se tourne ensuite vers l'examen des moyens intelligents d'investir dans l'éducation et examine les principaux leviers politiques pour optimiser l’utilisation des ressources: gérer et distribuer le financement des écoles pour tirer le meilleur parti des investissements éducatifs ; parvenir à l’équité parallèlement à une plus grande efficacité ; et la planification, le suivi et l'évaluation de l'utilisation efficace du financement des écoles.
    DOI: 10.1787/013d7b90-fr
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    Equity, diversity and inclusion in early childhood education and care (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (17 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.83
    Keywords: Education
    Abstract: Early childhood education and care (ECEC) policies can have a major role in levelling the playing field in education and society by providing all children, and especially those from disadvantaged backgrounds, with opportunities to participate in high-quality early learning and development experiences. Countries face different challenges in promoting equity and inclusion in ECEC depending on the particular aspects of social, economic and cultural diversity that are salient in their contexts. Examining the prevalence of different dimensions of diversity in ECEC centres and their associations with indicators of quality, this policy brief points to directions that policymakers can take to ensure that ECEC systems address the needs of children from all backgrounds.
    DOI: 10.1787/72ab31c1-en
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  • 70
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/951c320f-en
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    Geospatial modelling in support of Latvia's school network reorganisation initiative (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.87
    Keywords: Education ; Latvia
    Abstract: A fragmented school network resulting from demographic shifts and regional economic developments can place a significant financial burden on education systems across OECD Member and non-Member countries. This is the case in Latvia, which has made the reorganisation of its school network a policy priority. The Latvian Ministry of Education and Science (MoES) is working jointly with municipalities to ensure high-quality education for every child regardless of school location. On this basis, the OECD Directorate for Education and Skills and OECD Centre for Entrepreneurship, SMEs, Regions and Cities provided technical assistance to Latvia through capacity building workshops and the co-construction of a geospatial simulation model to identify schools to be considered for closing or merging. This report presents the key findings of the geospatial modelling, confirming there indeed is considerable scope for consolidating the school network and offers concrete policy recommendations for MoES and education stakeholders to consider for advancing Latvia’s school network reorganisation initiative.
    DOI: 10.1787/1729b571-en
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  • 72
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    Fiscal equalisation and regional development policies : Is there a case for enhanced synergies? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.58
    Keywords: Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Abstract: Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
    DOI: 10.1787/0d28a879-en
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  • 73
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    Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
    DOI: 10.1787/add0773b-fr
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  • 74
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    Cadre de détermination des prix des minéraux appliqué à la bauxite (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
    DOI: 10.1787/c02b18d9-fr
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    Career Readiness Review: The Commonwealth of Virginia, United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264975965 , 9789264873797 , 9789264409347
    Language: English
    Pages: 1 Online-Ressource (278 p.) , 21 x 28cm.
    Keywords: Education ; United States
    Abstract: This report assesses how the United States Commonwealth of Virginia is preparing young people for their working lives through career development. It builds on OECD longitudinal analyses which identify forms of career development that can be most confidently associated with better employment outcomes for young people. Collecting data from current secondary school students and young adults in the labour market, the report provides an oversight of career development in Virginia. It then explores the extent to which students are being effectively, efficiently and equitably prepared for their working lives through career guidance programmes. Career readiness is a policy of high importance and the report identifies many strengths within the Virginia system. In order to enhance provision however, there is need to update career readiness standards, frameworks and instruments, and to engage employers and people in work more systematically within guidance activities. Opportunity exists to better amplify labour market signalling, particularly with regard to the skilled trades. The report highlights international practice that can be expected to reduce inequalities in provision, linked especially to the socio-economic backgrounds of students and their geographic location. Here, scope exists notably to draw on digital technologies to enhance provision.
    DOI: 10.1787/a5ff0e6c-en
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    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
    DOI: 10.1787/fe6d8b45-en
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  • 77
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    La conception des régimes d’imposition forfaitaire (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe The design of presumptive tax regimes
    Keywords: Taxation
    Abstract: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
    DOI: 10.1787/acd81d56-fr
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  • 78
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264365872
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
    DOI: 10.1787/b81e8db8-en
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  • 79
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    Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/cf5d5f64-fr
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  • 80
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    Education policy outlook in Australia (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.67
    Keywords: Bildungspolitik ; Bildungswesen ; Australien ; Education ; Australia
    Abstract: This country policy profile on education in Australia is part of the Education Policy Outlook series. Building on the first policy profile for Australia (2013), it offers a concise analysis of where the education system stands today and how this compares to other systems. The profile analyses the evolution of ongoing and emerging related policy efforts in Australia, including education responses to the COVID-19 pandemic. It also offers relevant international policy examples that may serve as possible inspiration as policy makers work to address Australia's key challenges and priorities. The report 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. It also benefits from the Education Policy Outlook's ongoing comparative analysis of resilience and responsiveness in education policy.
    DOI: 10.1787/ce7a0965-en
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  • 81
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    Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/9afac47c-en
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  • 82
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    Statistiques de l’impôt sur les sociétés, quatrième édition (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920354
    Language: French
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
    DOI: 10.1787/fbd6ce01-fr
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  • 83
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264434912
    Language: English
    Pages: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
    DOI: 10.1787/9e90f5f4-en
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  • 84
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    OECD Skills Strategy Southeast Asia : Skills for a Post-COVID Recovery and Growth (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264793903 , 9789264483613 , 9789264469839
    Language: English
    Pages: 1 Online-Ressource (287 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungspolitik ; Qualifikation ; Südostasien ; Education ; Brunei Darussalam ; Cambodia ; Lao People's Democratic Republic ; Malaysia ; Myanmar ; Philippines ; Singapore ; Thailand ; Viet Nam
    Abstract: Skills are the key to shaping a better future, enabling countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as globalisation, technological progress, demographic change, migration, and climate change, and most recently COVID-19, are reshaping work and society, generating a growing demand for higher levels and new sets of skills. The OECD Skills Strategy offers a strategic and comprehensive approach to assessing the skills challenges and opportunities of countries and regions for the purposes of helping them build more effective skills systems. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an examination of what countries and regions can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Southeast Asia: Skills for a Post-COVID Recovery and Growth, applies the OECD Skills Strategy framework to assess the performance of countries in Southeast Asia, identifies opportunities for improvement and provides recommendations based on in-depth desk analysis and consultations with stakeholder representatives.
    DOI: 10.1787/923bfd03-en
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  • 85
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264541351
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
    DOI: 10.1787/6fd9ab78-en
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  • 86
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
    DOI: 10.1787/90bade22-en
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  • 87
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613348
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
    DOI: 10.1787/5caa2288-en
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  • 88
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    Ensuring Quality Digital Higher Education in Hungary (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264421868 , 9789264786059 , 9789264690561
    Language: English
    Pages: 1 Online-Ressource (206 p.) , 21 x 28cm.
    Series Statement: Higher Education
    Keywords: Studium ; Hochschulpolitik ; Digitalisierung ; Ungarn ; Education ; Hungary
    Abstract: The emergence of fully online, hybrid and blended forms of higher education has led governments, quality assurance agencies and higher education institutions (HEIs) across the OECD to reflect on how to ensure that digital education provides learners with opportunities to reach learning and employment outcomes similar to those achieved through traditional in person instruction. Building on stakeholder engagement and comparative analysis, this report offers an assessment of Hungary’s quality assurance system for higher education and, more specifically, its strengths and weaknesses for assuring the quality of digital higher education. It offers recommendations and policy options to support the ongoing reform of Hungary’s higher education accreditation system as well as a list of potential digital education indicators to be integrated in the assessment frameworks used by the Hungarian Accreditation Committee (MAB) for the accreditation of higher education institutions.
    DOI: 10.1787/5f44fd6f-en
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  • 89
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    Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322714
    Language: French
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
    DOI: 10.1787/9464d0c4-fr
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  • 90
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    OECD Skills Strategy Luxembourg : Assessment and Recommendations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264822443 , 9789264388604 , 9789264314207
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Parallele Sprachausgabe Stratégie de l’OCDE sur les compétences au Luxembourg (version abrégée) : Évaluation et recommandations
    Keywords: Bildungspolitik ; Qualifikation ; Erwachsenenbildung ; Weiterbildung ; Luxemburg ; Education ; Luxembourg
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as digitalisation, globalisation, demographic change and climate change are reshaping work and society, generating a growing demand for higher levels and new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Luxembourg: Assessment and Recommendations, identifies opportunities and makes recommendations to provide labour-market relevant adult learning opportunities, guide and incentivise skills choices, attract and retain foreign talent to fill skills shortages, and strengthen the governance of skills data in Luxembourg.
    DOI: 10.1787/92d891a4-en
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  • 91
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    Stratégie de l’OCDE sur les compétences au Luxembourg (version abrégée) : Évaluation et recommandations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264972032 , 9789264664326 , 9789264662537
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: Études de l'OCDE sur les compétences
    Parallel Title: Parallele Sprachausgabe OECD Skills Strategy Luxembourg: Assessment and Recommendations
    Keywords: Education ; Luxembourg
    Abstract: Les compétences sont la clé d’un avenir meilleur et déterminent la capacité des pays et des personnes à s’épanouir dans un monde de plus en plus interconnecté et en rapide mutation. Les mégatendances, comme la transformation numérique, la mondialisation, les changements démographiques et climatiques, remodèlent le monde du travail et la société, suscitant une demande croissante pour des niveaux de compétences plus élevés et de nouveaux ensembles d’aptitudes. Les projets fondés sur la Stratégie de l’OCDE sur les compétences offrent aux pays une approche stratégique et globale permettant d’évaluer les défis et les possibilités qui se présentent à eux en matière de compétences et de les aider à mettre en place des systèmes de compétences plus efficaces. L’OCDE travaille en collaboration avec les pays afin d’élaborer des réponses stratégiques adaptées aux besoins spécifiques de chacun d’eux en matière de compétences. Cette approche s’appuie sur le cadre stratégique de l’OCDE sur les compétences, qui permet d’examiner ce que les pays sont susceptibles d’améliorer pour permettre : 1) l’acquisition de compétences utiles tout au long de la vie ; 2) l’utilisation efficace des compétences dans le cadre professionnel et social ; 3) le renforcement de la gouvernance des systèmes de compétences. Ce rapport, Stratégie de l’OCDE sur les compétences au Luxembourg : Évaluation et recommandations, définit les possibilités et formule des recommandations afin d’élargir les offres de formation des adultes adaptées au marché du travail, d’orienter et d’encourager les choix de compétences, d’attirer et de retenir les talents étrangers pour combler le manque de compétences et de renforcer la gouvernance des données sur les compétences au Luxembourg. Cette version abrégée présente le résumé ainsi qu’un aperçu de l’analyse et des recommandations contenues dans le rapport complet. Le rapport est disponible en anglais dans son intégralité sur le site de l’OCDE.
    DOI: 10.1787/dcf9ea51-fr
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  • 92
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
    DOI: 10.1787/366b187f-en
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  • 93
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    The Geography of Higher Education in Québec, Canada (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264985223 , 9789264465602 , 9789264612228
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Parallele Sprachausgabe La géographie de l'enseignement supérieur au Québec, Canada
    Keywords: Hochschule ; Räumliche Verteilung ; Innovation ; Quebec (Provinz) ; Education ; Canada
    Abstract: Québec is mobilised to become an innovation and entrepreneurial leader in North America, giving higher education institutions (HEIs) a central role in this drive. HEIs are pivotal in developing skills and nurturing talent, connecting and contributing to their communities, including firms, public authorities and civil society. The Stratégie québécoise de recherche et d’investissement en innovation (SQRI) has placed HEIs at the fore front of the provincial innovation and entrepreneurship efforts, including with an explicit spatial approach, through the “innovation zones”. This review assesses the “geography of higher education” in Québec through the examination of ten case study HEIs. These case studies represent examples of innovative and entrepreneurial HEIs that support entrepreneurship and innovation in their communities. In particular, the case studies tell the story of the province of Québec in creating sustainable entrepreneurship and innovation, connecting actors and mobilising resources and policies. The review offers actionable policy recommendations to generate further progress in this direction.
    DOI: 10.1787/becf3c60-en
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  • 94
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    OECD Skills Strategy Ireland : Assessment and Recommendations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264819818 , 9789264629332 , 9789264995666
    Language: English
    Pages: 1 Online-Ressource (259 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungspolitik ; Qualifikation ; Weiterbildung ; Erwachsenenbildung ; Irland ; Education ; Ireland
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as digitalisation, globalisation, demographic change and climate change are reshaping work and society, generating a growing demand for higher levels and new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Ireland: Assessment and Recommendations, identifies opportunities and makes recommendations to secure a balance in skills, foster greater participation in lifelong learning, leverage skills to drive innovation and improve firm performance, and strengthen skills governance to build a joined-up skills ecosystem in Ireland.
    DOI: 10.1787/d7b8b40b-en
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  • 95
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    A Bayesian workflow for the analysis and reporting of international large-scale surveys : A case study using the OECD Teaching and Learning International Survey (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.291
    Keywords: Education
    Abstract: This report aims to showcase the value of implementing a Bayesian framework to analyse and report results from international large-scale surveys and provide guidance to users who want to analyse the data using this approach. The motivation for this report stems from the recognition that Bayesian statistical inference is fast becoming a popular methodological framework for the analysis of educational data generally, and large-scale surveys more specifically. The report argues that Bayesian statistical methods can provide a more nuanced analysis of results of policy relevance compared to standard frequentist approaches commonly found in large-scale survey reports. The data utilised for this report comes from the OECD Teaching and Learning International Survey (TALIS). The report provides steps in implementing a Bayesian analysis and proposes a workflow that can be applied not only to TALIS but to large-scale surveys in general. The report closes with discussion of other Bayesian approaches to international large-scale survey data, in particularly for predictive modelling.
    DOI: 10.1787/588c4a12-en
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  • 96
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    Strengthening the design and implementation of the standardised student assessment reform of the Flemish Community of Belgium (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.72
    Keywords: Education ; Belgium
    Abstract: The Flemish Community of Belgium has one of the OECD’s most devolved education systems, but there are concerns among Flemish education stakeholders about the overall quality of education. In recent years, the Flemish government has initiated a series of reforms to strengthen the quality of education. These include the introduction of full cohort standardised student assessments in Dutch and mathematics. Students will take the assessments in Grades 4 and 6 at the primary level and in Grades 8 and 12 at the secondary level starting in 2024. This ambitious and innovative reform aims to strengthen and monitor the quality of education, with student results envisaged to inform improvement efforts at different levels of the system. As a follow up to the support provided by the OECD Strategic Education Governance Project, the Flemish Department of Education and Training asked the OECD Implementing Education Policies Project team to support the successful design and implementation of the standardised student assessment reform. This report presents the analysis, key findings and recommendations to help realise this objective.
    DOI: 10.1787/85250f4c-en
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  • 97
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    Agency in the Anthropocene : Supporting document to the PISA 2025 Science Framework (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.297
    Keywords: Education
    Abstract: An important construct to be measured in the Programme for International Student Assessment (PISA) 2025 is the degree to which 15-year-olds are knowledgeable of, concerned about, and able to act on environmental issues as a result of their science education. This document justifies and explains the competencies youth need to address local and global challenges in this epoch of human influences on the planet. Those with agency in the Anthropocene work individually and collectively with hope and efficacy to understand diverse perspectives on socio-ecological systems and to create a more just and resilient future.
    DOI: 10.1787/8d3b6cfa-en
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  • 98
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    Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
    DOI: 10.1787/e6b55d8e-fr
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  • 99
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    Professional development for digital competencies in early childhood education and care : A systematic review (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.295
    Keywords: Frühkindliche Bildung ; Kinderbetreuung ; Digitale Kompetenz ; Qualifikation ; Kolumbien ; Education
    Abstract: Digitalisation places new demands on the early childhood education and care (ECEC) workforce to navigate the care and well-being of children in the digital age. This literature review examines frameworks for digital competencies (DC) in education, with a focus on ECEC, as well as variation in DC requirements for ECEC staff with different responsibilities. It explores strategies for a successful integration of DC in ECEC workforce development programmes. The review shows there has been limited research and policy support regarding the development of DC in ECEC and discusses the importance for the ECEC workforce to understand how digital technologies may be incorporated to their work, encompassing both technical aspects and responsible use, as well as the social and collaborative dimensions of professional development in this area. The review examines also how attitudes towards technology use with young children condition skills development in the sector.
    DOI: 10.1787/a7c0a464-en
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  • 100
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    Career talks with guest speakers : A guide to delivering an effective career development activity (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (23 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.69
    Keywords: Education
    Abstract: Strong career guidance systems allow students to explore potential futures in work through authentic and frequent interactions with people in work and their workplaces. One form of career exploration that can be expected to be of particular value to young people is career talks with guest speakers. Typically undertaken through secondary education, career talks allow students to hear directly from people in work about their jobs, careers and their pathways through education and training. This Policy Brief summarises available evidence on the impact of teenage career talks on adult employment outcomes; draws on the wider research literature and examples of practice in some countries to illustrate why and how career talks can be expected to benefit students; and, provides a step-by-step guide to the effective design of career talks in person and online.
    DOI: 10.1787/93594cb3-en
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