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  • Paris : OECD Publishing  (17)
  • Finance and Investment  (9)
  • Konferenzschrift
  • Trade
  • Law  (10)
  • Political Science  (8)
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  • 1
    ISBN: 9789264167049 , 9789264947146 , 9789264664388
    Language: English
    Pages: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Financing water supply, sanitation and flood protection
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    Keywords: Wasserversorgung ; Kanalisation ; Küstenschutz ; Finanzierung ; EU-Staaten ; Environment ; Finance and Investment ; Europäische Union ; Wasserversorgung ; Küstenschutz ; Kanalisation ; Finanzierung
    Abstract: The OECD and the Directorate-General for Environment, the European Commission department responsible for EU policy on the environment, joined forces to examine current and future water-related financing challenges faced by EU member states. These include investments needed to comply with EU regulation for water supply, wastewater collection and treatment, and flood protection. As part of the research, new data was produced on current levels of expenditure for water supply, sanitation and flood protection, as well as on projected needs. It supported a comparison across member states and substantiated tailored policy discussions in selected countries and at European level. This report captures the rationale for the research, the main quantitative outcomes and the policy issues and recommendations that derived from this two-year co-operation. Lessons from Europe outlined in this report can inspire similar research and policy discussions in other parts of the world.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
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    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
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    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 6
    ISBN: 9789264107151 , 9789264077072
    Language: English
    Pages: Online-Ressource (146 p.) , ill.
    Series Statement: OECD Insights
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. De la crise à la reprise ; Causes, déroulement et conséquences de la Grande Récession
    Parallel Title: Parallelausg. De la crise à la reprise : Causes, déroulement et conséquences de la Grande Récession
    Parallel Title: Erscheint auch als Keeley, Brian From crisis to recovery
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    Keywords: 2008 ; Konjunktur ; OECD-Staaten ; Weltwirtschaft ; Politische Steuerung ; Ursache ; Konsequenz ; Finance and Investment ; Economics ; Erde ; OECD ; Wirtschaftskrise ; Rezession ; Konjunkturaufschwung
    Abstract: How did the sharpest global slowdown in more than six decades happen, and how can recovery be made sustainable? OECD Insights: From Crisis to Recovery traces the causes, course and consequences of the “Great Recession”. It explains how a global build up of liquidity, coupled with poor regulation, created a financial crisis that quickly began to make itself felt in the real economy, destroying businesses and raising unemployment to its highest levels in decades. The worst of the crisis now looks to be over, but a swift return to strong growth appears unlikely and employment will take several years to get back to pre-crisis levels. High levels of public and private debt mean cutbacks and saving are likely to become the main priority, meaning the impact of the recession will continue to be felt for years to come.
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  • 7
    ISBN: 9789264042032
    Language: English
    Pages: Online-Ressource (308 p.) , ill.
    Parallel Title: Druckausg. International investment law
    Parallel Title: Erscheint auch als Understanding concepts and tracking innovations
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    Keywords: Internationales Investitionsrecht ; Finance and Investment ; Auslandsinvestition ; Internationales Wirtschaftsrecht
    Abstract: International investment agreements set ground rules for how host governments treat foreign investors. This companion volume to International Investment Perspectives provides an unparalleled source of information on four key issues: the definition of investor and investment; the interpretation of umbrella clauses in investment agreements; coverage of environmental, labour and anti-corruption issues; and the interaction between investment and services chapters in selected regional trade agreements.
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  • 8
    ISBN: 9789264027862
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Parallelausg. Manuel de l'OCDE-CAD sur la réforme des systèmes de sécurité ; Soutenir la sécurité et la justice
    Parallel Title: Parallelausg. Manual del CAD/OCDE Sobre la Reforma del Sistema de Seguridad (RSS) ; Apoyo a la Seguridad y a la Justicia
    Parallel Title: Parallelausg. Manuel de l'OCDE-CAD sur la réforme des systèmes de sécurité : Soutenir la sécurité et la justice
    Parallel Title: Parallelausg. Manual del CAD/OCDE Sobre la Reforma del Sistema de Seguridad (RSS) : Apoyo a la Seguridad y a la Justicia
    Parallel Title: Erscheint auch als OECD. Development Assistance Committee The OECD DAC handbook on security system reform (SSR)
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    Keywords: Governance ; Development ; Konferenzschrift ; Innere Sicherheit ; Zivilschutz ; Friedenssicherung
    Abstract: The OECD DAC Handbook on Security System Reform: Supporting Security and Justice provides guidance to operationalise the 2005 DAC Guidelines, Security System Reform and Governance, and closes the gap between policy and practice. It largely follows the external assistance programme cycle and contains valuable tools to help encourage a dialogue on security and justice issues and to support a security system reform (SSR) process through the assessment, design and implementation phases. It also provides new guidance on monitoring, review and evaluation of SSR programmes, and highlights how to ensure greater coherence across the different actors and departments engaged in SSR.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264028388
    Language: English
    Pages: Online-Ressource (160 p.)
    Series Statement: Development Centre Studies
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La mano visible de China en América Latina
    Parallel Title: Parallelausg. The Visible Hand of China in Latin America; (Chinese version)
    Parallel Title: Erscheint auch als The visible hand of China in Latin America
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    Keywords: Internationale Wirtschaftsbeziehungen ; Auslandsinvestition ; Lateinamerika ; China ; Außenhandel ; Emerging Market ; Integration ; Weltordnung ; Finance and Investment ; Development ; Trade ; China, People’s Republic ; China ; Lateinamerika ; Aufsatzsammlung ; China ; Lateinamerika ; Außenhandel ; Internationaler Wettbewerb ; Emerging Market ; Wirtschaftswachstum
    Abstract: Latin America is looking towards China and Asia -- and China and Asia are looking right back. This is a major shift: for the first time in its history, Latin America can benefit from not one but three major engines of world growth. Until the 1980s, the United States was the region’s major trade partner. In the 1990s, a second growth engine emerged with the European investment boom in Latin America. Now, at the dawn of the new century, the increasing global economic importance of Asia, and in particular China, potentially provides a third engine of growth. This book describes the opportunities and challenges that Latin American economies will face as Chinese importance in the world economy -- and in Latin America's traditional markets -- continues to grow.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264037960
    Language: English
    Pages: Online-Ressource (219 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Structural change in fisheries
    DDC: 338.3727
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    Keywords: Fischwirtschaft ; Fischereipolitik ; OECD-Staaten ; Employment ; Agriculture and Food ; Social Issues/Migration/Health ; Konferenzschrift ; OECD ; Fischereipolitik ; Fischwirtschaft ; Fischerei ; Sozialer Wandel
    Abstract: Declining fish stocks and expanding fishing fleets have combined with growing competition from aquaculture to put increased pressure on the fishing sector to adjust the size and nature of its operations in many countries. In some fishing communities, almost sixty percent of jobs are linked to fishing and in many coastal areas there are few alternative employment opportunities for fishers. This conference proceedings analyses the social issues and policy challenges that arise from fisheries adjustment policies, and how OECD member countries are meeting those challenges.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264038332
    Language: English
    Pages: Online-Ressource (280 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Asian insolvency systems
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    Keywords: Insolvenz ; Asien ; Finance and Investment ; Governance ; Aufsatzsammlung ; Asien ; Insolvenzrecht
    Abstract: As Asian markets are now increasingly integrated in the world economy their domestic insolvency systems need to meet the expectations of international investors and lenders. Many Asian jurisdictions are responding by reforming insolvency laws, introducing new procedures and strengthening institutions, but others are much less active. This conference proceedings includes papers showing how far various Asian countries have come in building effective and predictable insolvency systems and shows to what extent their systems provide confidence to investors and lenders.
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  • 12
    ISBN: 9264022015
    Language: English
    Pages: Online-Ressource
    Series Statement: The Development Dimension
    Series Statement: The development dimension
    Parallel Title: Druckausg. u.d.T. Trade, agriculture and development
    Parallel Title: Erscheint auch als Trade, agriculture and development
    DDC: 338.18
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    Keywords: Agraraußenhandel ; Außenwirtschaftspolitik ; Entwicklung ; Globalisierung ; Welt ; Konferenzschrift ; Entwicklungsländer ; OECD ; Entwicklungspolitik ; Welthandel ; Liberalisierung ; Agrarhandel
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  • 13
    ISBN: 9789264026261
    Language: English
    Pages: Online-Ressource (150 p.)
    Series Statement: Legal Affairs
    Parallel Title: Buchausg. u.d.T. Indemnification of damage in the event of a nuclear accident
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    Keywords: Nukleare Sicherheit ; OECD-Staaten ; Nuclear Energy ; Slovak Republic ; Konferenzschrift ; Konferenzschrift 2005 ; Kerntechnischer Unfall ; Entschädigung
    Abstract: These workshop proceedings assess the third party liability and compensation mechanisms that would be implemented by participating countries in the event of a nuclear accident taking place within or near their borders. To do so, two fictitious accident scenarios were developed: one involving a fire in a nuclear installation located in the Slovak Republic and resulting in the release of significant amounts of radioactive materials off-site, and the other a fire on board a ship transporting enriched uranium hexafluoride along the Danube River. The first scenario was designed to involve the greatest possible number of countries, with the second being restricted to countries with a geographical proximity to the Danube. These proceedings contain the papers presented at the workshop, as well as reports on the discussion sessions held.
    URL: Volltext  (Inhaltsverzeichnis)
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  • 14
    ISBN: 9789264011656
    Language: English
    Pages: Online-Ressource (161 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Droit international de l'investissement; Un domaine en mouvement ; Complément aux Perspectives de l'investissement international
    Parallel Title: Parallelausg. Droit international de l'investissement: Un domaine en mouvement : Complément aux Perspectives de l'investissement international
    Parallel Title: Erscheint auch als A changing landscape
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    Keywords: Auslandsinvestition ; Internationales Investitionsrecht ; Internationale Schiedsgerichtsbarkeit ; Finance and Investment ; Auslandsinvestition ; Investitionsschutzabkommen ; Rechtsstreit ; Beilegung
    Abstract: This publication presents four studies which represent recent core work of the OECD Investment Committee. The first study, "Transparency and Third Party Participation in Investor-to-State Dispute Settlement ," aims to enhance understanding of the role of transparency and third party participation in investor-state dispute settlement procedures. It examines the current rules, steps taken to improve transparency, and the perceived advantages as well as the challenges of additional transparency. Two other studies touch upon two of the most frequently contested provisions in investor-state arbitration. "Fair and Equitable Treatment Standard in International Investment Law" clarifies the concept, based on jurisprudence and state practice. "‘Indirect Expropriation’ and the ‘Right to Regulate’ in International Investment Law" identifies the main criteria found in investment agreements and used by tribunals to articulate the difference between the two concepts. The final paper looks at most favoured nation treatment.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264108554
    Language: English
    Pages: Online-Ressource (173 p.)
    Series Statement: The Development Dimension
    Parallel Title: Parallelausg. La cohérence des politiques au service du développement ; Promouvoir de bonnes pratiques institutionnelles
    Parallel Title: Erscheint auch als Policy coherence for development
    DDC: 338.9
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    Keywords: Entwicklungshilfe ; Entwicklungsfinanzierung ; OECD-Staaten ; Good Governance ; OECD-Staaten-seitig ; Development ; Konferenzschrift ; Verwaltungshandeln ; Politisches Handeln
    Abstract: Policy Coherence for Development: Promoting Institutional Good Practice sets out the latest thinking on institutional approaches to help governments achieve policy coherence in support of development. It provides a synthesis of lessons learned from peer reviews of OECD countries, specific case studies, and recent workshops involving senior government officials. It offers practical ways forward for mustering political will, building analytical capacity, improving co-ordination mechanisms, and taking action in specific priority areas. It suggests an analytical framework to help assess and compare how well countries join-up policies across government to meet agreed development goals. Achieving policy coherence is one of the most difficult political and economic challenges of development, and this book highlights examples of good institutional practice among OECD countries in addressing this issue.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264007888
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. Réforme des systèmes de sécurité et gouvernance
    Parallel Title: Erscheint auch als Security system reform and governance
    DDC: 355
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    Keywords: Entwicklungshilfe ; OECD-Staaten ; Entwicklungsländer ; Internationale Sicherheit ; Politisches System ; Innere Sicherheit ; Behörden und Organisationen mit Sicherheitsaufgaben ; Reform ; Regierung ; Leistungsfähigkeit ; Institution ; Bedeutung ; Rolle ; Lebensbedingungen ; Sozioökonomischer Wandel ; Politikberatung ; Politische Beteiligung ; Transparenz ; Politischer Prozess ; Governance ; Development ; Erde ; Konferenzschrift ; Entwicklungsländer ; Innere Sicherheit ; Sicherheitsbehörde ; Reform
    Abstract: This publication continues efforts by the OECD’s Development Assistance Committee (DAC) to develop tools and instruments for conflict prevention and for improving security and stability in the long term. The guidance underlines the positive role that the integrated reform of a country’s security system can play in stabilising fragile, conflict-prone or conflict affected states. This includes not only the armed forces, police and gendarmerie, intelligence services and justice and penal systems, but also the civil authorities responsible for oversight and democratic control.Part I contains a policy statement and paper endorsed in 2004 by development ministers and agency heads of the DAC and by the OECD council. It sets out the key concepts of security system reform (SSR) and suggests ways to support it in developing countries, taking into account regional dynamics. In Part II, a lead consultant examines the origins of the SSR agenda and the challenges that donors face in promoting it in partner countries. The Annex to the publication contains work by an expert working in each of the four regions: Africa, Asia-Pacific, Latin America and the Caribbean, and South-east Europe, the Baltics and the CIS. It sets out their assessment of the changes that are taking place in the way that developing countries in these regions think about security and provides an account and analysis of individual reform activities currently being undertaken.
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  • 17
    ISBN: 9789264019423
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Development Centre Studies
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Appropriation et partenariat ; quel rôle pour la société civile dans les stratégies de réduction de la pauvreté ?
    DDC: 362.5091724
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    Keywords: Social Issues/Migration/Health ; Development ; Konferenzschrift ; Entwicklungsländer ; Bürgerliche Gesellschaft ; Armut
    Abstract: Partnership Forums are the means by which the OECD Development Assistance Committee provides a venue for non-governmental actors to express their points of view and to offer their own contributions to development policy and strategy. In December 2000, the DAC and the Development Centre held a Forum on ways of integrating civil society into policy formation in developing countries, and to identify obstacles to such involvement. Participants agreed that civil society's role in poverty-reduction strategies had been an important element in succesful implementation. This book contains 8 papers presented at the Forum, covering experience in a variety of countries with a variety of stakeholders. The wide-ranging discussion concluded that civil-society participation in policy making not only enhances efficiency in implementation, but also contributes to the creation of more pluralistic and democratic political systems.
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