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  • Paris : OECD Publishing  (22,407)
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  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Keywords: Graue Literatur
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  • 2
    Language: English
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
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  • 3
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 4
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 5
    ISBN: 9789264974395
    Language: English
    Pages: 1 Online-Ressource (134 p.) , 21 x 28cm.
    Keywords: Arbeitsmigranten ; Qualifikation ; Arbeitsmarkt ; Saisonarbeitskräfte ; Bauwirtschaft ; Asien ; Social Issues/Migration/Health
    Abstract: This report is based on the discussions at the 13th ADBI-OECD-ILO Roundtable on Labor Migration in Asia: Integrating Skills Development and Certification into the Labor Migration Cycle, held on 27–28 June 2023 in Bangkok, Thailand. The annual roundtable brings together labor experts and policy makers from across Asia to discuss trends in labor migration and emerging policy and issues on migrant workers. Chapter 1 analyzes labor migration flows in Asia and relevant policy developments, including a section on the flow and cost of remittances. Chapter 2 looks at the pathways for middle-skilled migration and the accompanying skills recognition or certification approaches in Singapore and Thailand, focusing on the construction sector. Chapter 3 examines programs for seasonal workers in Australia, New Zealand, and the United Kingdom, and how they relate to other programs for migrant workers in agriculture. The chapter also provides an overview of seasonal migrant worker options in the agriculture sector in Japan and the Republic of Korea, and Thai seasonal workers in Nordic countries. Statistical annexes provide updated economy-specific notes and comparative tables on country-level migration flows.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264847576 , 9789264353305
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Підвищення стійкості шляхом прискорення цифрової трансформації бізнесу в Україні
    Keywords: Digitalisierung ; Coping-Strategie ; Organisatorischer Wandel ; Ukraine ; Development ; Ukraine
    Abstract: Digital technologies not only offer a vast potential to enhance firm productivity, they can also help enhance resilience and support economic recovery in times of war. The government has made significant strides in accelerating the digital transformation and has reinforced support for digitalisation since the onset of Russia’s full-scale invasion in February 2022. While digital technologies have brought significant benefits to the country, Ukraine’s SMEs are yet to fully tap into the potential of digitalisation. Beyond war-related challenges, lack of awareness, digital skills shortages, sectoral specificities, and financial constraints complicate their digital development. The government aims to further promote SME digitalisation and is currently preparing its SME Strategy 2024-27. Throughout 2023, the OECD provided guidance to Ukraine on how to help SMEs leverage digitalisation for productivity, resilience, and recovery. This report presents an overview of the findings, looking at i) ways to strengthen the national and subnational institutional and policy framework for SME digitalisation; ii) avenues for targeted digitalisation support services for SMEs, building on the OECD’s blueprint; and iii) specific ways digitalisation can help SMEs weather war-related challenges.
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  • 7
    Language: French
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Taxation and Inequality: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport, commandé par la présidence brésilienne du G20 en amont de la réunion des ministres des Finances et des gouverneurs des banques centrales du G20 de juillet 2024, contribue aux discussions sur le rôle des systèmes fiscaux dans la lutte contre les inégalités. Il explore comment les systèmes fiscaux peuvent atténuer ou exacerber les inégalités en se concentrant sur la répartition des revenus et des richesses et identifie des pistes possibles de réforme. Il met l'accent sur les défis fiscaux plus spécifiquement liés à la taxation des particuliers très fortunés, dont certains ont une dimension transfrontalière.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264526044 , 9789264972933
    Language: English
    Pages: 1 Online-Ressource (181 p.) , 21 x 28cm.
    Series Statement: OECD Reviews on Local Job Creation
    Keywords: Qualifikation ; Arbeitsmarktpolitik ; Weiterbildung ; Berufsbildungspolitik ; Ballungsraum ; Glasgow ; Schottland ; Employment ; Urban, Rural and Regional Development ; Industry and Services ; United Kingdom
    Abstract: Glasgow City Region - composed of eight Local Authorities - is Scotland’s largest integrated economic area, accounting for a third of Scotland's jobs and economic output. Over the last two decades, the unemployment rate has decreased to a record low, and the share of degree holders has increased significantly. Despite its overall economic success and high growth potential, Glasgow City Region faces several challenges. The region’s productivity levels compare poorly with other UK cities and major OECD metropolitan regions, and income deprivation and economic inactivity are high. As the economy has recovered from the COVID-19 pandemic, the pressure on the labour market has increased, resulting in labour shortages. The challenges for Glasgow City Region’s labour market call for greater efforts to enhance and future-proof the skills and employability systems in the region. This OECD report reviews and offers recommendations on three of the most pressing challenges facing the Glasgow City Region: i) reinforcing re- and upskilling opportunities for individuals in work and aligning skills supply with demand, ii) enhancing labour market inclusion of the economically inactive, and iii) strengthening school-to-work transitions of young people.
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  • 9
    ISBN: 9789264477650
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Antigua und Barbuda ; OECD-Staaten ; G20-Staaten ; Taxation ; Antigua and Barbuda
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Antigua and Barbuda.
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  • 10
    ISBN: 9789264484931 , 9789264559158
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Keywords: Soziale Sicherheit ; Sozialpolitik ; Öffentliche Meinung ; Zufriedenheit ; Wahrnehmung ; Vergleich ; Frankreich ; Deutschland ; Großbritannien ; Social Issues/Migration/Health ; France ; Germany ; United Kingdom
    Abstract: What factors influence satisfaction with social protection? This report investigates differences in perceptions of social protection across countries, with a focus on France, using novel data from the OECD’s Risks that Matter Survey. Compared to respondents in Germany and the United Kingdom, French respondents are systematically the least satisfied with social protection in their country, even as France performs well on many social programme outcome indicators. This report explores a range of different factors influencing perceptions of social protection, including individual risk perceptions; the shape, size and cost of social programmes; frictions in application and service delivery in social programmes; and socio-economic and cultural factors.
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  • 11
    ISBN: 9789264727373 , 9789264845411
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Öffentlicher Auftrag ; Litauen ; Governance ; Lithuania
    Abstract: This report describes the ongoing reforms related to the centralisation and professionalisation of the public procurement function in Lithuania. It provides the government of Lithuania with recommendations through an action plan for improving efficiency in Lithuania's public procurement system.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264552401 , 9789264413788
    Language: English
    Pages: 1 Online-Ressource (227 p.) , 21 x 28cm.
    Keywords: Auslandsinvestition ; Investitionspolitik ; KMU ; Mittelstandspolitik ; Multinationales Unternehmen ; Spillover-Effekt ; Tschechien ; Finance and Investment ; Urban, Rural and Regional Development ; Czechia
    Abstract: This report assesses the potential for linkages between foreign direct investment (FDI) and small and medium-sized enterprises (SMEs) in Czechia, and provides policy recommendations to foster productivity and innovation spillovers to the local economy. The report examines the quality of investment that the country attracts, the productive and innovative capacities of Czech SMEs, and a broad range of economic, business and policy conditions that can strengthen knowledge and technology diffusion from foreign multinationals to domestic enterprises. It also assesses Czechia’s institutional environment and policy mix across the areas of international investment, SMEs and entrepreneurship, innovation and regional development, noting areas for policy reform. The report includes a regional focus on the potential for FDI and SME linkages and spillovers in South Moravia and Usti.
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  • 13
    ISBN: 9789264376601 , 9789264573376
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Keywords: Governance ; Egypt
    Abstract: The Goodwill Committee is an Egyptian governance body established within the Ministry of Justice to facilitate the amicable resolution of international parental child abduction cases. Its primary mission is to protect individual rights and promote global co-operation. This report evaluates the Committee's mandate and composition to help Egypt promote child-friendly justice and ensure that the best interests of children are embedded in Committee processes. To support comprehensive reform, the OECD assessment and recommendations focus on three areas: improving existing governance, considering multilateral ratification, and developing mechanisms to address systemic barriers and deter the occurrence of cases.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264989498
    Language: Czech
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe တာဝန်ယူမှုရှိသော လုပ်ငန်းအမူအကျင့်အတွက် ဝီရိယရှိရှိ လမ်းညွှန်ချက်
    Parallel Title: Parallele Sprachausgabe Guia da ocde de devida diligência para uma conduta empresarial responsável
    Parallel Title: Parallele Sprachausgabe 经合组织负责任商业行为 尽责管理指南
    Parallel Title: Parallele Sprachausgabe OECD-Leitfaden für die Erfüllung der Sorgfaltspflicht für verantwortungsvolles unternehmerisches Handeln
    Parallel Title: Parallele Sprachausgabe Guida dell’OCSE sul dovere di diligenza per la condotta d’impresa responsabile
    Parallel Title: Parallele Sprachausgabe Pedoman uji tuntas OECD untuk perilaku bisnis yang bertanggung jawab
    Parallel Title: Parallele Sprachausgabe OECD Due Diligence Guidance for Responsible Business Conduct
    Parallel Title: Parallele Sprachausgabe Oecd:s vägledning om tillbörlig aktsamhet för ansvarsfullt företagande
    Parallel Title: Parallele Sprachausgabe Hướng dẫn của OECD về thẩm định hành vi kinh doanh có trách nhiệm
    Parallel Title: Parallele Sprachausgabe 責任ある企業行動のための OECDデュー・ディリジェンス・ガイダンス
    Parallel Title: Parallele Sprachausgabe OESO due diligence handreiking voor maatschappelijk verantwoord ondernemen
    Parallel Title: Parallele Sprachausgabe แนวปฏิบัติในการตรวจสอบธุรกิจ อย่างรอบด้านของ OECD สำหรับการดำ เนินธุรกิจ ที่มีความรับผิดชอบ
    Parallel Title: Parallele Sprachausgabe Wytyczne OECD dotyczące należytej staranności w odpowiedzialnym prowadzeniu działalności biznesowej
    Parallel Title: Parallele Sprachausgabe Guía de la OCDE de Debida Diligencia para una Conducta Empresarial Responsable
    Parallel Title: Parallele Sprachausgabe Guide OCDE sur le devoir de diligence pour une conduite responsable des entreprises
    Parallel Title: Parallele Sprachausgabe Настанова оеср стосовно процедур належної перевірки у практиці відповідального ведення бізнесу
    Keywords: Finance and Investment
    Abstract: Směrnice OECD pro nadnárodní podniky uznávají a podporují pozitivní přínosy, které mohou mít podniky k hospodářskému, environmentálnímu a sociálnímu pokroku, a zároveň uznávají, že podnikatelské aktivity mohou mít negativní dopady na pracovníky, lidská práva, životní prostředí, úplatkářství, spotřebitele a správu a řízení podniků. Tyto pokyny pomáhají podnikům pochopit a zavést náležitou péči pro odpovědné podnikání. Snaží se také podpořit společné chápání odpovědného chování podniků mezi vládami a zúčastněnými stranami.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264726468 , 9789264724730
    Language: English
    Pages: 1 Online-Ressource (242 p.) , 21 x 28cm.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l’OCDE des politiques de l’investissement : Maurice 2024 (version abrégée)
    Keywords: Investitionspolitik ; Auslandsinvestition ; Mauritius ; Finance and Investment ; Mauritius
    Abstract: This review assesses the climate for domestic and foreign investment in Mauritius. It discusses the challenges and opportunities faced by the government in its reform efforts. Capitalising on the OECD Policy Framework for Investment and the OECD Foreign Direct Investment Qualities Policy Toolkit, this review explores trends and qualities in foreign investment, development successes and productivity challenges, investment policy, investment promotion and facilitation, and investment incentives. The review highlights potential reform priorities to help Mauritius fulfil its development ambitions that align with its commitment to comply with the principles of openness, transparency and non discrimination. This report also helps Mauritius, as a new Adherent to the OECD Declaration on International Investment and Multinational Enterprises, to promote greater investment policy transparency, as well as responsible business conduct.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264904934 , 9789264665279
    Language: English
    Pages: 1 Online-Ressource (190 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe مراجعة سياسة النمو الأخضر في مصر لمنظّمة التّعاون الاقتصادي والتّنمية 2024 (نسخة مختصرة)
    Parallel Title: Parallele Sprachausgabe Examen des politiques en faveur de la croissance verte de l'Égypte 2024 (version abrégée)
    Keywords: Nachhaltige Entwicklung ; Wirtschaftswachstum ; Umweltpolitik ; Wachstumspolitik ; Ägypten ; Energy ; Environment ; Governance ; Urban, Rural and Regional Development ; Development ; Economics ; Egypt
    Abstract: Egypt is a rapidly growing emerging economy and a demographic heavyweight on the African continent. High population growth, land-use change, pollution and climate change are increasingly putting pressure on the natural environment, including on its rich biodiversity. Egypt has achieved relative decoupling of greenhouse gas emissions from economic growth, though it needs to further mainstream climate action across sectors and progressively raise ambition. As one of the world’s most water-stressed countries, greater use of economic instruments would help address scarcity and improve water quality. As part of Egypt’s Vision 2030, the government is committed to turning environmental challenges into opportunities. It has taken steps to move towards more sustainable waste management and address air pollution, which remains a health concern. Egypt has significant potential to accelerate its clean energy transition. While environmental information and data have improved overall, public participation in environmental decision making needs to be further enhanced. This is the first Green Growth Policy Review of Egypt. It examines progress towards sustainable development and green growth over the past decade. The 40 recommendations aim to help Egypt improve its environmental performance, giving a special focus to building climate-smart, resilient and inclusive cities.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264404557 , 9789264626508
    Language: English
    Pages: 1 Online-Ressource (173 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD-Bericht zu Künstlicher Intelligenz in Deutschland
    Keywords: Künstliche Intelligenz ; Deutschland ; Science and Technology ; Germany
    Abstract: This report provides an international benchmarking of Germany’s artificial intelligence (AI) ecosystem and discusses progress in implementing its national AI strategy. The report draws on quantitative and qualitative data and insights from the OECD.AI Policy Observatory and from the OECD Programme on AI in Work, Innovation, Productivity and Skills (AI-WIPS) – an OECD research programme financed by the German Federal Government – and results from a series of interviews with a wide range of stakeholders in Germany. The review discusses Germany’s strengths, weaknesses, opportunities, and challenges in AI, and provides recommendations to steer AI policy in Germany in the coming years. The evidence is presented according to the core focus areas outlined in Germany’s national AI strategy, which include: 1) minds; 2) research; 3) transfer and applications; 4) the world of work; 5) policy and regulatory frameworks; and 6) society. Furthermore, the report discusses AI infrastructure and it includes three sector spotlights on AI in the public sector, AI and environmental sustainability and AI and healthcare.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Common Reporting Standard (CRS), as updated by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CRS information between tax administrations, the XML schema can also be used for domestic reporting of CRS information by Reporting Financial Institutions, to the extent permitted under domestic law of the relevant jurisdiction.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264512986 , 9789264718432
    Language: English
    Pages: 1 Online-Ressource (252 p.) , 21 x 28cm.
    Series Statement: Competitiveness and Private Sector Development
    Keywords: Internationaler Wettbewerb ; Wirtschaftslage ; Wirtschaftspolitik ; Bosnien-Herzegowina ; Development ; Economics ; Bosnia and Herzegovina
    Abstract: Inclusive and sustainable economic growth in the six Western Balkan (WB6) economies depends on greater economic competitiveness. Although the gap is closing gradually, the standards of living in WB6 are well below those of the OECD and EU. Accelerating the rate of socio-economic convergence will require a holistic and growth oriented approach to policy making. This is the fourth study of the region (formerly under the title 'Competitiveness in South East Europe') and it comprehensively assesses policy reforms in the WB6 economies across 15 policy areas key to strengthening their competitiveness. It enables WB6 economies to compare economic performance against regional peers, as well as EU-OECD good practices and standards, and to design future policies based on rich evidence and actionable policy recommendations. The regional profile presents assessment findings across five policy clusters crucial to accelerating socio-economic convergence of the WB6 by fostering regional co-operation: business environment, skills, infrastructure and connectivity, digital transformation and greening. Economy-specific profiles complement the regional assessment, offering each WB6 economy an in-depth analysis of their policies supporting competitiveness. They also track the implementation of the previous 2021 study's recommendations and provide additional ones tailored to the economies’ evolving challenges. These recommendations aim to inform structural economic reforms and facilitate the region’s socio-economic convergence towards the standards of the EU and OECD.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264500952 , 9789264660458
    Language: English
    Pages: 1 Online-Ressource (153 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Coronavirus ; Wirtschaftslage ; Entwicklung ; Paraguay ; Social Issues/Migration/Health ; Development ; Economics ; Industry and Services ; Paraguay
    Abstract: Paraguay has faced multiple shocks in the past five years as the COVID-19 pandemic was bookended by severe droughts that affected two key sectors, electricity production and agricultural production. The economy has demonstrated remarkable resilience during this period, supported by policy measures commensurate with the magnitude of the challenge, like the USD 2 billion fiscal response to the pandemic. These shocks have also exposed key underlying vulnerabilities in the country’s economy and development model, including reliance on agricultural exports, informality, limited revenue-raising capacity, and exposure to the consequences of climate change. The response and stimulus recognised these issues and found new ways to address or circumvent them, albeit in many cases not efficiently or permanently. This report draws lessons from policy measures implemented during the pandemic and recovery phase and applies them to current strategic challenges. In doing so, it highlights policy priorities to make Paraguay’s development path more inclusive, stronger and more resilient.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264880269 , 9789264421233
    Language: English
    Pages: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Justicia ambiental : Contexto, retos y estrategias nacionales
    Parallel Title: Parallele Sprachausgabe Justice environnementale : Contexte, défis et approches nationales
    Keywords: Umweltbelastung ; Gerechtigkeit ; OECD-Staaten ; Environment
    Abstract: There is mounting evidence that, depending on social and economic circumstances, some communities and groups may face disproportionate exposure to environmental hazards, bear an inequitable share of the costs associated with environmental policies or face more barriers to participating in environmental decision-making. As countries increase their efforts to tackle environmental degradation, pollution and climate change, the concept of environmental justice can shed light on how to ensure fairness in the processes and outcomes of environmental policymaking. This report examines the plurality of the concept of environmental justice, its underlying conceptual pillars and how it has emerged in different contexts around the world. The report also provides the first policy stocktake of how governments across the OECD and beyond are seeking to redress environmental justice concerns, building upon insights from 26 responses to the OECD Environmental Justice Survey as well as complementary desk analysis across a broader set of countries.
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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264536333 , 9789264698901
    Language: German
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Aρχές εταιρικής διακυβέρνησης 2023 G20/ΟΟΣΑ
    Parallel Title: Parallele Sprachausgabe G20/ՏՀԶԿ ԿՈՐՊՈՐԱՏԻՎ ԿԱՌԱՎԱՐՄԱՆ ՍԿԶԲՈՒՆՔՆԵՐ 2023
    Parallel Title: Parallele Sprachausgabe Bộ Nguyên tắc Quản trị Công ty G20/OECD 2023
    Parallel Title: Parallele Sprachausgabe Principios de Gobierno Corporativo de la OCDE y del G20 2023
    Parallel Title: Parallele Sprachausgabe Principes de gouvernance d’entreprise du G20 et de l’OCDE 2023
    Parallel Title: Parallele Sprachausgabe 二十国集团/经合组织公司治理原则2023
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance 2023
    Parallel Title: Parallele Sprachausgabe G20/OECDコーポレートガバナンス原則2023
    Parallel Title: Parallele Sprachausgabe Princípios de Governação Corporativa do G20/OCDE 2023
    Keywords: Corporate Governance ; OECD-Staaten ; G20-Staaten ; Governance
    Abstract: Die G20/OECD-Grundsätze der Corporate Governance helfen Politikverantwortlichen bei der Evaluierung und Verbesserung des rechtlichen, regulatorischen und institutionellen Rahmens der Corporate Governance. Sie benennen die entscheidenden Bausteine eines soliden Corporate-Governance-Rahmens und liefern praktische Hinweise für die Umsetzung auf nationaler Ebene. Zudem dienen die Grundsätze als Orientierungshilfe für Börsen, Investoren, Verbände und sonstige Akteure, die an der Entwicklung einer guten Corporate Governance beteiligt sind.
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  • 23
    ISBN: 9789264605053 , 9789264877931
    Language: French
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Series Statement: PISA
    Parallel Title: Parallele Sprachausgabe PISA 2022 Results (Volume III): Creative Minds, Creative Schools
    Keywords: Education
    Abstract: Le Programme international de l’OCDE pour le suivi des acquis des élèves (PISA) analyse les connaissances et les compétences des élèves dans le monde entier. La présente version abrégée est la traduction partielle de la version anglaise du volume III, La pensée créative en milieu scolaire – l’un des cinq volumes qui présentent les résultats du huitième cycle d’évaluation du PISA. Elle contient le résumé ainsi que le chapitre 7 « Tirer des enseignements des données ». Pour la première fois en 2022, l’enquête PISA a cherché à évaluer dans 64 pays et économies la capacité des élèves à faire preuve de créativité, c’est-à-dire la capacité des élèves à proposer des idées originales et variées. Ce volume détaille la performance des élèves en matière de pensée créative dans différents contextes et comment les attitudes et résultats à cet égard varient au sein des pays et économies et entre eux. Il analyse les différences de performance en se basant sur diverses caractéristiques des élèves, notamment le sexe et le milieu socio-économique, ainsi que sur les caractéristiques de l’établissement fréquenté. Ce volume donne également un aperçu de l’attitude des chefs d’établissement et des enseignants envers la pensée créative, en examinant dans quelle mesure les possibilités d’exercer sa créativité diffèrent selon les établissements et de quelle façon elles déterminent les résultats des élèves.
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  • 24
    ISBN: 9789264733961
    Language: French
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallele Sprachausgabe Test No. 252: Rapid Estrogen Activity In Vivo (REACTIV) assay
    Keywords: Environment
    Abstract: La présente Ligne directrice relative à l’essai REACTIV (Rapid Estrogen ACTivity In Vivo) décrit un essai aquatique faisant appel à des éleuthéroembryons d’Oryzias latipes (médaka japonais) transgénique au jour zéro après éclosion, dans un format multipuits, afin d’identifier les produits chimiques agissant sur l’axe œstrogénique. La méthode REACTIV a été conçue comme un outil de dépistage assurant un débit moyen pour des essais à court terme visant à mesurer la réponse d’éleuthéroembryons à des produits chimiques potentiellement actifs sur l’axe œstrogénique.
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  • 25
    ISBN: 9789264446557 , 9789264951228
    Language: Spanish
    Pages: 1 Online-Ressource (233 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Justice Review of Peru: Towards Effective and Transparent Justice Institutions for Inclusive Growth
    Keywords: Governance ; Peru
    Abstract: Este informe proporciona un análisis exhaustivo del sistema de justicia de Perú y ofrece recomendaciones concretas, basadas en la experiencia y las mejores prácticas de los países de la OCDE, sobre cómo hacerlo más eficaz, eficiente, transparente, accesible y centrado en las personas. Sobre la base de la Recomendación de la OCDE sobre el Acceso a la Justicia y los Sistemas de Justicia Centrados en las Personas, el informe sugiere cómo Perú puede implementar mejor su desafiante agenda de reforma de la justicia para que el acceso a la justicia sea efectivo para todos, incluidos los más necesitados. En particular, propone soluciones prácticas para modernizar las disposiciones institucionales y funcionales de Perú con el fin de mejorar la administración de justicia y la prestación de servicios centrados en las personas, acercándolo a los estándares y mejores prácticas de la OCDE en este ámbito.
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  • 26
    ISBN: 9789264871656
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Serbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Serbia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Serbia.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264837416
    Language: English
    Pages: 1 Online-Ressource (50 p.)
    Keywords: Wohltätigkeit ; OECD-Staaten ; Development
    Abstract: Increasingly, philanthropic donors are moving from supporting specific projects to providing untied general support to their grantees. In response to the shift, this report sheds light on flexible financing – the practice of providing grantees unearmarked funding. It examines “trust-based philanthropy” to better understand both advocacy for, and scepticism towards, this approach. In so doing, it highlights the need for an empirical understanding of financing practices in philanthropy. The report focuses on one form of flexible financing: core budget support. It assesses the advantages and disadvantages of this approach for both philanthropic funders and grantees. To that end, it explores both the dynamics of grant-making as a contract and the implications of flexible funding on different types of grantees. Research is based on evidence from the OECD database on Private Philanthropy for Development. It looks at flexible funding from more than 180 private philanthropic donors from 32 countries, and historical yearly giving from 20 large foundations. Based on these data, it analyses the factors that influence philanthropic financing, using Bayesian statistics.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264726154 , 9789264981089
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Հայկական բիզնեսի թվային փոխակերպման խթանում
    Keywords: Digitalisierung ; KMU ; Mittelstandspolitik ; Armenien ; Development ; Armenia
    Abstract: Armenia's ICT sector has experienced remarkable growth, expanding by 20% in 2022, underscoring the country's commitment to digital transformation as a policy priority. Despite these efforts and trends, SMEs continues to face significant obstacles in their digital transformation, including lack of awareness, low digital skills levels, and financial constraints. This reports aims to support the Armenian government in addressing these challenges and fostering business digitalisation. Building on previous OECD work on digitalisation policies and insights from the 2024 edition of the SME Policy Index for Eastern Partner countries, this publication offers a comprehensive overview of Armenia’s institutional framework and policy initiatives for SME digitalisation. Through data-driven analysis, it examines the challenges hindering the digital transformation of Armenian businesses and provides insights to unlock their potential. This report serves as a guide, offering detailed recommendations aimed at improving framework conditions for SME digitalisation, building a structured system for SME digitalisation support, and fostering synergies in the ecosystem to facilitate digital transformation.
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  • 29
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD Series on Risk Management of Chemicals
    Keywords: Environment
    Abstract: Building on the OECD Guidance on Key Considerations for the Identification and Selection of Safer Chemical Alternatives, this report describes the results of a landscape study of sustainability attributes used by companies to guide chemical and material selection decisions. Results outline the range of sustainability attributes being considered, factors guiding the choice of standards and metrics used, as well as lessons learned in terms of challenges, needs and opportunities in the use and interpretation of a range of sustainability impacts to support chemical/material selection decisions. Companies are at various stages, given their value chain position and individual circumstances, in considering sustainability attributes in their chemical and material selection decisions, whether for the design of new chemistries, industrial processes or industrial/consumer products. Companies noted that sustainability attributes were not often considered in chemical substitution efforts given that regulatory and market-based chemical restrictions are primary risk-driven. Future guidance development to establish a minimum and recommended set of sustainable attributes should be flexible to the company/sector/product context as well as specific standards or metrics that could be used to evaluate them. Guidance should also be supportive of chemical-level innovation and selection decisions and aligned with forthcoming mandatory sustainability reporting requirements.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264957374 , 9789264397972
    Language: English
    Pages: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Series Statement: The Governance of Regulators
    Keywords: Versorgungswirtschaft ; Aufsichtsbehörde ; Lettland ; Governance ; Latvia
    Abstract: Regulators act as “market referees”, balancing the often-competing interests of stakeholders such as governments, current and future actors in the markets, and consumers. At the same time, markets are rapidly changing due to new technologies, the international drive toward carbon-neutral economies, and, more recently, the COVID-19 pandemic and energy and cost-of-living crises. Continuously assessing the performance of economic regulators is thus important to ensure regulators continue to perform in a changing context. This second progress review evaluates the changes made by Latvia’s Public Utilities Commission over the last three years to implement 2016 OECD recommendations, following a first progress review in 2021. The review tracks progress and provides advice on how to increase the effectiveness of regulatory activities and, ultimately, improve outcomes for consumers and the economy.
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  • 31
    ISBN: 9789264762367
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Litauen ; Taxation ; Lithuania
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Lithuania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 32
    ISBN: 9789264865839 , 9789264686991
    Language: French
    Pages: 1 Online-Ressource (177 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Digital Economy Outlook 2024 (Volume 1): Embracing the Technology Frontier
    Keywords: Science and Technology
    Abstract: Les Perspectives de l’économie numérique de l’OCDE 2024 (Volume 1) : Cap sur la frontière technologique apportent de nouveaux éclairages sur les technologies phares qui sous-tendent l’écosystème de technologies numériques ainsi que leurs impacts. Dans ce premier volume, les auteurs se sont appuyés sur des données massives et des techniques d’apprentissage automatique pour produire de nouvelles estimations du taux de croissance du secteur des technologies de l’information et des communications (STI), qui est au cœur de l’écosystème. Ils se sont ensuite tournés vers la frontière technologique, s’intéressant à l’avenir de l’intelligence artificielle (IA) et aux moyens de la façonner de manière à en faire une force positive. Ce Volume 1 propose également une analyse de l’adoption des technologies numériques par les individus, les entreprises et les administrations et donne à voir l’ampleur et la portée des fractures numériques et les solutions pour favoriser l’égalité des chances et l’inclusion. Pour ce faire, on se penche sur l’impérieuse nécessité que les réseaux sans fil de nouvelle génération fournissent une connectivité illimitée, en tout lieu. Au-delà de l’engouement suscité par les technologies immersives, on examine la capacité avérée de la réalité virtuelle à se prêter à un déploiement à grande échelle, avant d’en exposer les possibilités et les risques. Enfin, on donne un coup de projecteur à la question de la santé mentale dans les environnements numériques, en particulier ceux présentant les risques les plus élevés.
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  • 33
    Language: English
    Pages: 1 Online-Ressource (23 p.) , 21 x 28cm.
    Series Statement: OECD Series on Testing and Assessment
    Keywords: Environment
    Abstract: This document contains the Performance Standards (PS) for the assessment of proposed in vitro assays, similar to the in vitro Epidermal Sensitisation Assay (EpiSensA), or modified. The EpiSensA is an in vitro method for identifying the skin sensitisation potential of chemicals. The EpiSensA method has been included in Test Guideline 442D, upon a proposal from Japan, reviewed, consolidated and finally approved by the Working Party of the National Coordinators of the Test Guidelines Programme. This was a project on the work plan of the Test Guidelines Programme until 2024.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Keywords: Halbleiter ; Halbleiterindustrie ; Betriebliche Wertschöpfung ; Klassifikation ; Datenerhebung ; Science and Technology ; Industry and Services
    Abstract: The semiconductor value chain is essential for modern economies but is prone to disruptions that pose considerable risks. Policy makers need robust data to help address a wide array of issues such as identifying bottlenecks, monitoring the balance between supply and demand of specific semiconductor types, as well as managing disruptions in the value chain. This paper establishes a common taxonomy for semiconductor types and production facilities to enable harmonised data collection and sharing. The taxonomy divides semiconductor products into four broad categories: “logic”, “memory”, “analog” and “others”, with further sub-categories based on their prevalence and specific functions. Semiconductor production facilities are classified according to the technology they use, the types of semiconductors they can produce, their production capacity, and other key characteristics. This taxonomy will be the basis for a semiconductor production database – it will be revised in the future to keep pace with technological advancements.
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  • 35
    ISBN: 9789264901858 , 9789264423985
    Language: French
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe FDI Qualities Review of Tunisia: Boosting Productivity and Creating Better Jobs
    Keywords: Finance and Investment ; Tunisia
    Abstract: Cette revue examine la contribution des investissements directs étrangers (IDE) au développement durable en Tunisie. La revue fait appel à un grand nombre de sources de données nationales et internationales pour examiner la contribution des IDE à la productivité, à l'innovation, à la qualité de l'emploi et au développement des compétences. Le rapport fournit également des considérations de politiques publiques pour améliorer l'impact des IDE sur le développement durable en Tunisie.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264605084
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Définir une stratégie nationale de lutte contre la délinquance fiscale : Principaux éléments et aspects à prendre en considération
    Keywords: Steuerstrafrecht ; Kriminalpolitik ; OECD-Staaten ; Governance ; Taxation
    Abstract: Tax crimes negatively affect all countries, developed and developing alike. They obstruct governments’ ability to collect revenue and undermine trust in the legal and financial system which can lead to a wide range of adverse outcomes. Tax crime is often closely linked to other forms of serious domestic and transnational crime, such as money laundering, corruption, the trafficking of drugs or people, and terrorist financing. This report sets out the rationale for adopting a national strategy for countering tax crime and to support jurisdictions’ efforts in designing such strategies, drawing from the practices of members of the OECD’s Task Force on Tax Crimes and other Crimes (TFTC).
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264952409 , 9789264964556
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Series Statement: Competitiveness and Private Sector Development
    Keywords: Internationaler Wettbewerb ; Wirtschaftslage ; Wirtschaftspolitik ; Serbien ; Development ; Economics ; Serbia
    Abstract: Inclusive and sustainable economic growth in the six Western Balkan (WB6) economies depends on greater economic competitiveness. Although the gap is closing gradually, the standards of living in WB6 are well below those of the OECD and EU. Accelerating the rate of socio-economic convergence will require a holistic and growth oriented approach to policy making. This is the fourth study of the region (formerly under the title 'Competitiveness in South East Europe') and it comprehensively assesses policy reforms in the WB6 economies across 15 policy areas key to strengthening their competitiveness. It enables WB6 economies to compare economic performance against regional peers, as well as EU-OECD good practices and standards, and to design future policies based on rich evidence and actionable policy recommendations. The regional profile presents assessment findings across five policy clusters crucial to accelerating socio-economic convergence of the WB6 by fostering regional co-operation: business environment, skills, infrastructure and connectivity, digital transformation and greening. Economy-specific profiles complement the regional assessment, offering each WB6 economy an in-depth analysis of their policies supporting competitiveness. They also track the implementation of the previous 2021 study's recommendations and provide additional ones tailored to the economies’ evolving challenges. These recommendations aim to inform structural economic reforms and facilitate the region’s socio-economic convergence towards the standards of the EU and OECD.
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  • 38
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Keywords: Infrastrukturinvestition ; Infrastrukturfinanzierung ; Klimapolitik ; Resilienz ; Klimawandel ; OECD-Staaten ; G20-Staaten ; Finance and Investment
    Abstract: Infrastructure damages caused by increasingly severe extreme weather and slow onset events demonstrate how climate change affects infrastructure. Enhancing the climate resilience of infrastructure will be critical for achieving sustainable development, especially for developing countries. This report was prepared to inform G20 policy makers about approaches that can be taken to advance financing for climate-resilient infrastructure and was welcomed at the G20 Finance Ministers and Central Bank Governors meeting in July 2024.
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  • 39
    ISBN: 9789264836358 , 9789264327429
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Öffentlicher Auftrag ; Performance-Messung ; Compliance-Management ; Messung ; Ungarn ; Governance ; Hungary
    Abstract: Public procurement measurement frameworks are essential, both to assess progress and achievements periodically and consistently and to identify gaps in progress against objectives and targets. This report assesses the public procurement performance measurement framework in Hungary and provides recommendations for its improvement. It also explores aspects to consider in developing a public procurement measurement framework and communicating the results of the framework.
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  • 40
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This VITARA Reference Guide on Human Resource Management provides a good introduction into what human resource management (HRM) is, how it contributes to a tax administration’s performance, and how it is organized. It looks at some of the key areas of an effective HRM function and explores why they are important. The reference guide includes materials that are designed to cover good practices in the key areas of HRM. These good practices have helped to support tax administrations in the effective management of their human resources. Following the introduction, the reference guide is organized into six chapters highlighting HRM in a tax administration, the importance of HRM strategy, the organization of the HRM function, careers in a tax administration, the key areas of effective HRM, and the relevance of learning and development (L&D).
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264617421 , 9789264664074
    Language: Spanish
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Perspectives de l'OCDE sur la lutte contre la corruption et l'intégrité 2024
    Parallel Title: Parallele Sprachausgabe Anti-Corruption and Integrity Outlook 2024
    Keywords: Governance
    Abstract: Esta primera edición de las Perspectivas de la OCDE de anticorrupción e integridad analiza los esfuerzos de los países para combatir la corrupción y promover la integridad. Basándose en datos de los indicadores de la OCDE sobre integridad pública, analiza el desempeño de los marcos de integridad de los países, y explora cómo algunos de los principales retos que afrontan hoy los gobiernos (como la transición verde, la inteligencia artificial y la injerencia extranjera) están agravando los riesgos de corrupción. También aborda cómo las deficiencias de los sistemas de integridad pueden obstaculizar la respuesta de los países a estos grandes retos. Al ofrecer una visión panorámica de la situación actual en los países, este informe apoya la planificación estratégica y las medidas políticas para fortalecer la integridad pública de cara al futuro.
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  • 42
    Language: Greek, Modern (1453- )
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Financial Literacy in Greece: Relevance, Actors and Initiatives
    Keywords: Finance and Investment
    Abstract: Η παρούσα έκθεση εξετάζει το υπόβαθρο για τη βελτίωση του χρηματοοικονομικού αλφαβητισμού στην Ελλάδα, στο πλαίσιο ενός ευρύτερου σχεδίου για την ανάπτυξη μιας ελληνικής εθνικής στρατηγικής για τον χρηματοοικονομικό αλφαβητισμό. Παρουσιάζει τους ενδιαφερόμενους φορείς που εμπλέκονται άμεσα ή ενδιαφέρονται για τον χρηματοοικονομικό αλφαβητισμό και αναλύει τις πρωτοβουλίες χρηματοοικονομικού αλφαβητισμού που εφαρμόζονται επί του παρόντος στη χώρα.
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  • 43
    ISBN: 9789264521711 , 9789264913578
    Language: French
    Pages: 1 Online-Ressource (89 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la gouvernance publique
    Keywords: Environment ; Finance and Investment ; Governance ; Morocco
    Abstract: L’investissement public joue un rôle capital dans le développement économique et dans la réalisation d’un large éventail de politiques publiques au Maroc. Il est essentiel pour la continuité et le bon fonctionnement des services publics. Cette revue souligne les forces et les opportunités d’amélioration du système d’investissement public marocain, dans un certain nombre d’étapes du cycle de vie de l’investissement public tels que la vision stratégique pour l’investissement public, la préparation, l’évaluation, la priorisation et la sélection des projets d’investissement public, ainsi que leur suivi et leur évaluation ex-post.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264771734 , 9789264850200
    Language: Undetermined
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Aρχές εταιρικής διακυβέρνησης 2023 G20/ΟΟΣΑ
    Parallel Title: Parallele Sprachausgabe G20/ՏՀԶԿ ԿՈՐՊՈՐԱՏԻՎ ԿԱՌԱՎԱՐՄԱՆ ՍԿԶԲՈՒՆՔՆԵՐ 2023
    Parallel Title: Parallele Sprachausgabe Principios de Gobierno Corporativo de la OCDE y del G20 2023
    Parallel Title: Parallele Sprachausgabe Principes de gouvernance d’entreprise du G20 et de l’OCDE 2023
    Parallel Title: Parallele Sprachausgabe 二十国集团/经合组织公司治理原则2023
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance 2023
    Parallel Title: Parallele Sprachausgabe G20/OECDコーポレートガバナンス原則2023
    Parallel Title: Parallele Sprachausgabe G20/OECD-Grundsätze der Corporate Governance 2023
    Parallel Title: Parallele Sprachausgabe Princípios de Governação Corporativa do G20/OCDE 2023
    Keywords: Governance
    Abstract: Bộ Nguyên tắc Quản trị Công ty G20/OECD giúp các nhà hoạch định chính sách đánh giá và cải thiện khuôn khổ pháp lý, quy định và thể chế cho quản trị doanh nghiệp. Các nguyên tắc này xác định các yếu tố then chốt tạo nên khuôn khổ quản trị doanh nghiệp hợp lý và đưa ra hướng dẫn thực tế để thực hiện ở cấp quốc gia. Bộ nguyên tắc cũng cung cấp hướng dẫn cho các sàn giao dịch chứng khoán, nhà đầu tư, tập đoàn và những đối tượng khác có vai trò trong việc phát triển quản trị doanh nghiệp tốt.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264433816
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Series Statement: Series on Chemical Accidents
    Keywords: Environment
    Abstract: In June 2023, the OECD organised a seminar series on the Management of Hazardous Substances at Port Areas. The first seminar presented examples from countries on the functioning of their ports with regard to the management of hazardous substances. The second focused on elements of chemical accidents management at port areas. A background report was developed for the seminar series and a survey was conducted amongst delegations, the goal of which was to collect information on what are perceived as the main challenges to managing chemical accidents risks and safety at port areas and possible means for improvement. This document builds on the background report developed for the seminar series supplemented with the conclusions from the seminars as well as the results from the survey.
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  • 46
    ISBN: 9789264453296
    Language: Spanish
    Pages: 1 Online-Ressource (36 p.)
    Keywords: Development ; Argentina
    Abstract: El presente estudio busca analizar y proveer recomendaciones de política para una internacionalización de la provincia de Misiones con el fin de promover un mayor desarrollo inclusive y sostenible. Si bien Misiones tiene unas características geográficas, naturales y culturales únicas, la región presenta altas disparidades y en algunas zonas presenta importantes retos a la atractividad internacional.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264918481 , 9789264947917
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Revue des qualités des IDE en Tunisie : Stimuler la productivité et créer de meilleurs emplois
    Keywords: Auslandsinvestition ; Produktivitätsentwicklung ; Produktivität ; Nachhaltige Entwicklung ; Tunesien ; Finance and Investment ; Tunisia
    Abstract: This report assesses how foreign direct investment (FDI) contributes to Tunisia’s sustainable development. It uses a wealth of national and international data sources to examine the contribution of FDI to productivity, innovation, job quality and skills development. The report also provides initial policy considerations to improve the impact of FDI on sustainable development in Tunisia.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264961845 , 9789264536982
    Language: English
    Pages: 1 Online-Ressource (231 p.) , 21 x 28cm.
    Series Statement: Competitiveness and Private Sector Development
    Keywords: Internationaler Wettbewerb ; Wirtschaftslage ; Wirtschaftspolitik ; Kosovo ; Development ; Economics ; Kosovo
    Abstract: Inclusive and sustainable economic growth in the six Western Balkan (WB6) economies depends on greater economic competitiveness. Although the gap is closing gradually, the standards of living in WB6 are well below those of the OECD and EU. Accelerating the rate of socio-economic convergence will require a holistic and growth oriented approach to policy making. This is the fourth study of the region (formerly under the title 'Competitiveness in South East Europe') and it comprehensively assesses policy reforms in the WB6 economies across 15 policy areas key to strengthening their competitiveness. It enables WB6 economies to compare economic performance against regional peers, as well as EU-OECD good practices and standards, and to design future policies based on rich evidence and actionable policy recommendations. The regional profile presents assessment findings across five policy clusters crucial to accelerating socio-economic convergence of the WB6 by fostering regional co-operation: business environment, skills, infrastructure and connectivity, digital transformation and greening. Economy-specific profiles complement the regional assessment, offering each WB6 economy an in-depth analysis of their policies supporting competitiveness. They also track the implementation of the previous 2021 study's recommendations and provide additional ones tailored to the economies’ evolving challenges. These recommendations aim to inform structural economic reforms and facilitate the region’s socio-economic convergence towards the standards of the EU and OECD.
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  • 49
    ISBN: 9789264574212
    Language: French
    Pages: 1 Online-Ressource (84 p.)
    Parallel Title: Parallele Sprachausgabe Tax Administration 3.0: The Digital Transformation of Tax Administration
    Parallel Title: Parallele Sprachausgabe Administración Tributaria 3.0: La transformación digital de la administración tributaria
    Keywords: Taxation
    Abstract: On trouvera dans le présent rapport une façon d’envisager la transformation numérique des administrations fiscales qui conduirait à terme à des systèmes de prélèvements fluides et sans friction. Conformément au vœu exprimé par les Commissaires membres du Forum de l’administration de l’impôt, réunis en plénière, en 2019 à Santiago, le but est d’encourager la réflexion et le débat sur cette idée et son architecture.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264356085 , 9789264882232
    Language: French
    Pages: 1 Online-Ressource (148 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe FDI Qualities Review of Canada: Accelerating Inclusive and Sustainable Growth
    Keywords: Finance and Investment ; Canada
    Abstract: Ce rapport examine la manière dont l'investissement direct étranger (IDE) contribue au développement durable du Canada, en particulier dans les domaines du commerce, de la productivité et de l'innovation; de la qualité de l'emploi et des compétences; de la diversité et de l'inclusion; et de la transition vers une économie à faibles émissions de carbone. La revue offre certaines réflexions sur la manière dont la promotion et la facilitation de l'investissement peuvent améliorer ces impacts.
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  • 51
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Keywords: Dekarbonisierung ; Industrie ; Technische Zusammenarbeit ; Finanzierung ; Schwellenländer ; Entwicklungsländer ; Environment ; Finance and Investment ; Industry and Services
    Abstract: The report is the first ever mapping of financial and technical assistance to industry decarbonisation in emerging and developing economies (EMDEs). It aims to provide key trends and findings on the financial and technical assistance for industry decarbonisation in emerging and developing economies (EMDEs). The mapping report highlights different types of financing sources, such as public bilateral and multilateral assistance, private finance mobilised by official development finance interventions, philanthropies, and institutional investors. It also highlights keys areas for action based on the report’s findings that could help to increase the focus of financial and technical assistance for industry decarbonisation in EMDEs, as well as their impact on GHG emissions reduction. One key conclusion drawn from the report shows that, financial and technical assistance for industry decarbonisation in EMDEs has not received the necessary attention so far.
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  • 52
    ISBN: 9789264971653
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Lithuania.
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264925052
    Language: Spanish
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tax Inspectors Without Borders Annual Report 2024
    Parallel Title: Parallele Sprachausgabe Inspecteurs des impôts sans frontières – Rapport annuel 2024
    Keywords: Taxation ; Development
    Abstract: En el capítulo 1, se describe el papel de IFSF en el contexto cambiante de la fiscalidad internacional y el desarrollo. En el capítulo 2, se tratan los programas y las operaciones de IFSF. En el capítulo 3, se ofrece información sobre los ámbitos actuales y futuros de la asistencia técnica de IFSF. En el capítulo 4, se destacan los resultados obtenidos durante el último año. En el capítulo 5, se describe la participación de IFSF en eventos internacionales y los esfuerzos de comunicación de la iniciativa. Por último, en el capítulo 6, se expone el plan de trabajo para el año y ofrece una visión general de los objetivos y resultados del año anterior.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282186886
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: ITF Roundtable Reports no.195
    Keywords: Logistikzentrum ; Städtischer Wirtschaftsverkehr ; Stadtverkehr ; Straßengüterverkehr ; Transport
    Abstract: Urban logistics are fundamental to city life. However, freight transport is responsible for around half of local air pollutants in cities and generates congestion and other emissions. Moreover, urban logistics involves more than just e-commerce. Recent trends in goods distribution, reverse logistics, the emergence of dark kitchens and dark stores, and growing regulatory demands, have made logistics more complex. The dual trend of logistics returning to the city and growing demand for larger sub-urban warehouses must also be considered. This report provides targeted advice to policy makers on proactive measures to manage the complexities of urban logistics and facilitate the uptake and success of urban logistics hubs.
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  • 55
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Series on Testing and Assessment
    Keywords: Environment
    Abstract: This document presents the design and the results of a validation exercise for the short-term Juvenile Hormone Activity Screening Assay (JHASA) using Daphnia magna, organised by Japan. This method was developed to detect the potential endocrine disrupting chemicals (EDCs) with juvenile hormone activity. The project was on the Test Guidelines Programme work plan since 2016 and until 2024.
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  • 56
    ISBN: 9789264954311 , 9789264878228
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 21 x 28cm.
    Keywords: Handelshemmnisse ; Exportbeschränkung ; Rohstoff ; OECD-Staaten ; Welt ; Trade
    Abstract: The OECD Inventory on Export Restrictions on Industrial Raw Materials reveals a concerning trend in which export restrictions are becoming at once increasingly prevalent and more prohibitive. Given the high degree of interdependency in the global economy and many countries’ reliance on international trade for access to critical raw materials, the imposition of export restriction on raw materials risks negative spillover effects cascading down global supply chains. It is therefore important to better understand the motivations of countries using export restrictions, as well as the impact on trading partners and global markets. The OECD Inventory is a unique, freely accessible, source of qualitative and quantitative data which can serve as a foundation for these efforts.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264969001 , 9789264658974
    Language: Portuguese
    Pages: 1 Online-Ressource (210 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Modernisation of the Justice Sector in Portugal
    Keywords: Governance ; Portugal
    Abstract: Este relatório avalia a modernização do sector da justiça em Portugal. O relatório examina os progressos do país com relação a um sistema de justiça centrado nas pessoas e de um sector da justiça modernizado, e apresenta uma série de recomendações para apoiar e ampliar estes progressos. O relatório salienta a importância de adotar avaliações contínuas das necessidades jurídicas, de conceber e prestar serviços centrados nas pessoas; de melhorar as competências do sector da justiça para responder às exigências de um sistema de justiça digital e centrado nas pessoas; de melhorar a disponibilidade, a qualidade e a utilização de dados e sistemas estatísticos; e de utilizar tecnologias e dados digitais para melhorar a acessibilidade, a eficiência e a capacidade de resposta do sistema de justiça em Portugal.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264875753
    Language: Spanish
    Pages: 1 Online-Ressource (84 p.)
    Parallel Title: Parallele Sprachausgabe Tax Administration 3.0: The Digital Transformation of Tax Administration
    Parallel Title: Parallele Sprachausgabe Administration fiscale 3.0 : La transformation numérique de l’administration de l’impôt
    Keywords: Taxation
    Abstract: El presente informe ofrece una visión de la transformación digital de la administración tributaria, según la cual la tributación se convertirá con el tiempo en un proceso fluido y sin fricciones. El propósito de este documento de reflexión, solicitado por los Comisionados en la Reunión Plenaria del Foro de Administración Tributaria de la OCDE celebrado en Santiago en 2019, es promover el debate y el diálogo, tanto sobre la visión como sobre sus componentes básicos.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264710368
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 3
    Parallel Title: Parallele Sprachausgabe Test No. 321: Hyallela Azteca Bioconcentration Test (HYBIT)
    Keywords: Environment
    Abstract: L’essai de bioconcentration sur Hyalella Azteca est un test utilisant des organismes non-vertébrés pour la bioconcentration dans les environnements aquatiques. L’essai se décompose en deux phases : l’exposition (absorption) et la post-exposition (élimination). Pendant la phase d’absorption, un groupe de H. azteca est exposé au produit chimique d’essai à une ou plusieurs concentrations choisies. Il est ensuite transféré dans un milieu dépourvu de produit chimique d’essai et la phase d’élimination commence. La concentration du produit chimique d’essai dans et sur les H. azteca analysés est suivie pendant les deux phases de l’essai. Les paramètres qui caractérisent le potentiel de bioaccumulation sont la constante cinétique d’absorption (k1), la constante cinétique d’élimination (k2), le facteur de bioconcentration à l’état stationnaire (FBCES) et le facteur de bioconcentration cinétique (FBCK).
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264182806 , 9789264768857
    Language: English
    Pages: 1 Online-Ressource (238 p.) , 21 x 28cm.
    Series Statement: Competitiveness and Private Sector Development
    Keywords: Internationaler Wettbewerb ; Wirtschaftslage ; Wirtschaftspolitik ; Montenegro ; Governance ; Development ; Economics ; Montenegro
    Abstract: Inclusive and sustainable economic growth in the six Western Balkan (WB6) economies depends on greater economic competitiveness. Although the gap is closing gradually, the standards of living in WB6 are well below those of the OECD and EU. Accelerating the rate of socio-economic convergence will require a holistic and growth oriented approach to policy making. This is the fourth study of the region (formerly under the title 'Competitiveness in South East Europe') and it comprehensively assesses policy reforms in the WB6 economies across 15 policy areas key to strengthening their competitiveness. It enables WB6 economies to compare economic performance against regional peers, as well as EU-OECD good practices and standards, and to design future policies based on rich evidence and actionable policy recommendations. The regional profile presents assessment findings across five policy clusters crucial to accelerating socio-economic convergence of the WB6 by fostering regional co-operation: business environment, skills, infrastructure and connectivity, digital transformation and greening. Economy-specific profiles complement the regional assessment, offering each WB6 economy an in-depth analysis of their policies supporting competitiveness. They also track the implementation of the previous 2021 study's recommendations and provide additional ones tailored to the economies’ evolving challenges. These recommendations aim to inform structural economic reforms and facilitate the region’s socio-economic convergence towards the standards of the EU and OECD.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264650404
    Language: French
    Pages: 1 Online-Ressource (101 p.)
    Keywords: Taxation ; Cameroon
    Abstract: Ce rapport analyse les mesures fiscales en lien avec la santé qui permettront au Cameroun de mobiliser davantage de recettes pour financer son système de santé. Les faibles performances de santé du Cameroun s’expliquent par le faible volume financier consacré à la santé (moins de 4 % du PIB) et la faible efficacité de la dépense publique de santé. Une trop grande part du financement de la santé provient des paiements directs des ménages, tandis que les dépenses publiques de santé sont insuffisantes. Cela est liée à un taux de pression fiscale faible et qui stagne depuis dix ans, dans un contexte de forte informalité et de faible réactivité des recettes fiscales à la croissance. Or, le potentiel de hausse des recettes fiscales est élevé selon les estimations du rapport. Quatre grands axes d’actions sont détaillés dans ce rapport : (i) élargir la base d’imposition en incitant à la formalisation et au recouvrement des taxes, (ii) accroître les recettes des impôts en lien avec la santé et améliorer leur conception ; (iii) avoir un recours accru aux recettes fiscales générales par des réformes progressives et favorisant la croissance et la formalisation ; (iv) réfléchir à une affectation souple d’une partie des recettes à la santé. Le rapport inclue un chiffrage des réformes proposées à court et moyen terme. Il discute également du financement de la couverture santé universelle et propose des mesures fiscales permettant de couvrir ses coûts.
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  • 62
    Language: French
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Strengthening International Tax Transparency on Real Estate – From Concept to Reality: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: En juillet 2023, à la suite d’une demande émanant de la Présidence indienne du G20, l’OCDE a présenté un rapport qui prônait un renforcement de la transparence fiscale sur les transactions immobilières et élaborait un certain nombre de solutions conceptuelles visant à améliorer l’architecture existante sur une base volontaire. Depuis lors, l’OCDE a mené des travaux techniques afin de mieux comprendre les besoins en information des administrations fiscales, les renseignements dont elles disposent déjà et les mesures à prendre pour accroître la transparence dans ce domaine. Dans ce contexte, ce rapport décrit les éléments essentiels à mettre en place pour améliorer la transparence en pratique. Les juridictions intéressées peuvent procéder par étape pour adopter ces éléments essentiels, en commençant par systématiser les échanges d’informations aisément disponibles, puis en se dirigeant progressivement vers des solutions plus structurelles propres à favoriser la coopération internationale dans le domaine de l’immobilier, en s’appuyant sur des sources de données fiables et des méthodes efficaces pour se procurer les renseignements pertinents à des fins fiscales. Ces solutions structurelles garantiraient également l’accès aux informations sur les bénéficiaires effectifs lorsque des biens immobiliers sont détenus par des entités ou des constructions juridiques. Ce rapport a été préparé par l’OCDE afin d’étayer les discussions qui se tiendront à la réunion de juillet 2024 des ministres des Finances et des gouverneurs de banque centrale des pays du G20, à la demande de la Présidence brésilienne du G20.
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  • 63
    ISBN: 9789264582002
    Language: Arabic
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Green Growth Policy Review of Egypt 2024
    Parallel Title: Parallele Sprachausgabe Examen des politiques en faveur de la croissance verte de l'Égypte 2024 (version abrégée)
    Keywords: Energy ; Environment ; Governance ; Urban, Rural and Regional Development ; Development ; Economics ; Egypt
    Abstract: تعد مصر اقتصادًا ناشئًا سريع النمو وتمثل عبئًا ديموغرافيًا ثقيلًا على القارة الأفريقية. فيشكّلُ كلٌ من النمو السكاني المتزايد، وتغير استخدام الأراضي، والتلوث، وتغير المناخ، ضغوطا متزايدة على البيئة الطبيعية، بما في ذلك تنوعها البيولوجي الغني. ورغم أن مصر قد حقّقت فصلًا نسبيًا لانبعاثات غازات الدفيئة عن النمو الاقتصادي، الا أنها لا تزال تحتاج إلى دمج العمل المناخي على نحوٍ أكبر، في مختلف القطاعات، ورفع سقف طموحاها تدريجيًّا. وباعتبارها واحدة من أكثر بلدان العالم معاناة من نقص المياه، فمن المفترض أن تساهم زيادة استخدام الأدوات الاقتصادية في معالجة ندرة المياه وتحسين نوعيتها. وقد التزمت الحكومة، كهدف من أهداف رؤية مصر 2030 بتحويل التحديات البيئية إلى فرص. فقد اتخذت خطوات للتحرك نحو إدارة أكثر استدامة للنفايات ومعالجة تلوث الهواء، الذي لا يزال مصدر قلق صحي. ولدى مصر إمكانات كبيرة لتسريع تحولها إلى الطاقة النظيفة. وفي حين تحسنت المعلومات والبيانات البيئية عموما، ينبغي تعزيز مشاركة الجمهور في صنع القرارات البيئية بشكلٍ أكبر. إنّها المراجعة الأولى لسياسة النمو الأخضر في مصر. حيث يبحث التقرير في التقدم المحرز نحو تحقيق التنمية المستدامة والنمو الأخضر على مدى العقد الماضي. وتهدف التوصيات الـ 40 إلى مساعدة مصر في تحسين أدائها البيئي، مع التركيز على بناء مدن مراعية للمناخ ومرنة وشاملة.
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  • 64
    Language: English
    Pages: 1 Online-Ressource (18 p.) , 21 x 28cm.
    Series Statement: Series on Chemical Accidents
    Keywords: Environment
    Abstract: The OECD Working Party on Chemical Accidents (WPCA) organised a half-day thematic session at the occasion of its 32nd meeting on 26th October 2022. This thematic session covered two themes: How to make lessons from accidents work? and Challenges and issues arising from decarbonisation and the energy transition. The thematic session was organised as a brainstorming meeting with presentations from experts and discussion to exchange on challenges in these two particular areas. This report summarises the main conclusions from the thematic session.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264651609 , 9789264337664
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Keywords: Produktivität ; Produktivitätsentwicklung ; Wirtschaftswachstum ; Wirtschaftspolitik ; Arbeitsmarktpolitik ; Spanien ; Employment ; Spain
    Abstract: Spain has been confronted with weak wage and productivity growth for several decades. This report provides an overview of the role that labour market policies as well as other policies can play in reviving broadly shared productivity growth in Spain. To set the scene, it starts with documenting the decline in broadly shared productivity growth and its underlying mechanisms. It then provides a discussion of how policies can enhance the adaptability of the economy and labour market to structural change. It concludes with a discussion of the role of selected labour market policies for promoting broadly shared productivity gains. The emphasis is on wage-setting institutions, employment protection and job retention support, consistent with the focus of recent reforms.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264781375 , 9789264924659
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Keywords: Governance
    Abstract: This report outlines good practice principles intended to encourage the incorporation of behavioural perspectives as part of standard policymaking practice in government and governmental organisations. Evidence from the behavioural sciences is potentially transformative in many areas of government policy and administration. The 14 good practice principles, organised into five dimensions, present a guide to the consistent production and application of useful behavioural science evidence. Governments and governmental organisations looking to mainstream behavioural public policy may use the good practice principles and case studies included in this report to assess their current policy systems and develop strategies to further improve them.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264456273 , 9789264988118
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Corée 2024
    Keywords: Entwicklungshilfe ; Südkorea ; Development ; Korea, Republic of
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. Fourteen years after joining the DAC in 2010, Korea is at a pivotal juncture as it rapidly scales up official development assistance (ODA) and assumes more global responsibility. The 2020 revision of the Framework Act signals a more coherent, cross-government approach to implement a larger budget. There is potential to bring greater coherence between domestic and international policies supported by legislation on sustainable development. This peer review provides a set of recommendations for Korea to strengthen strategic partnerships and dialogue with partners, and use the cross-government capacity review and evaluations to prioritise larger ODA volumes to implementers. It recommends that Korea increase the number of qualified staff working in development across government, delegate more authority to partner country offices, and increase its risk appetite to expand private sector operations.
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  • 68
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Series Statement: OECD Series on Testing and Assessment
    Keywords: Environment
    Abstract: The objective of the Integrated Approaches for Testing and Assessment (IATA) Case Studies Project is to increase experience with the use of IATA by developing case studies which constitute examples of predictions that are fit for regulatory use. The aim of this project is to create common understanding of using novel methodologies and the generation of considerations/guidance stemming from these case studies. This case study was developed by the International Council on Animal Protection in OECD Programmes (ICAPO) to illustrate practical uses of IATA, and was submitted to the 2023 review cycle of the IATA Case Studies Project. The case study provides a framework to fulfil an IATA for chronic toxicity and carcinogenicity assessment through a weight of evidence (WoE)-based approach, in the absence of rodent cancer bioassays. The purpose of this IATA is to illustrate the use of the Rethinking Carcinogenicity Assessment for Agrichemicals Project (ReCAAP) framework, which is a scientific, WoE-based approach that allows the estimation of a Point of Departure (POD) for use in agrochemical risk assessment. To illustrate the use of the ReCAAP framework, two examples are presented in this IATA.
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  • 69
    ISBN: 9789264653023 , 9789264375093
    Language: French
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: Développement économique et création d'emplois locaux (LEED)
    Parallel Title: Parallele Sprachausgabe Policy Guide on Social Impact Measurement for the Social and Solidarity Economy
    Keywords: Employment ; Urban, Rural and Regional Development
    Abstract: Alors que les entités de l'économie sociale et solidaire (ESS) sont de plus en plus sollicitées pour démontrer leur contribution positive à la société, la mesure de l'impact social peut les aider à comprendre la valeur nette supplémentaire générée par leurs activités, dans le cadre de leur mission et au-delà. La politique publique joue un rôle important dans la création d'un environnement propice à l'adoption de la mesure de l'impact social par les acteurs de l'ESS. S'appuyant sur un exercice de cartographie et des exemples de bonnes pratiques provenant de 33 pays, ce guide international explique comment les décideurs politiques peuvent soutenir la mesure de l'impact social pour l'économie sociale et solidaire en (i) améliorant le cadre politique, en (ii) fournissant des orientations, en (iii) construisant des preuves et en (iv) renforçant les capacités. S'appuyant sur la publication précédente, Social Impact Measurement for the Social and Solidarity Economy, parue en 2021, ce guide est publié dans le cadre de l'action mondiale de l'OCDE « Promouvoir les écosystèmes de l'économie sociale et solidaire », financée par l'instrument de partenariat étranger de l'Union européenne.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Keywords: Entwicklungshilfe ; OECD-Staaten ; Development
    Abstract: This Policy Guidance aims to support the effective and practical delivery of official development assistance (ODA) for inclusive governance, focusing on the central elements of a development project or programme – analytics and diagnostics, programme design and implementation, monitoring, evaluation and learning. Issued by the Governance Network of the OECD Development Assistance Committee (DAC), this Guidance for governance practitioners recommends a series of policy and practical measures designed to reduce social, political and economic exclusion, and enable more inclusive development impacts. Building on a dedicated multi-year programme of work, expert insights and the contributions of a designated Advisory Group, it underscores the significance of inclusive governance as a central attribute of SDG16 and the basis for equitable and sustainable development.
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  • 71
    Language: English
    Pages: 1 Online-Ressource (17 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Principes pour un soutien pertinent et efficace aux médias et à l’espace de l’information dans le cadre de la coopération pour le développement
    Keywords: Entwicklungshilfe ; Medienpolitik ; Kommunikationsmedien ; Development
    Abstract: These Development Co-operation Principles for Relevant and Effective Support to Media and the Information Environment are a product of the Development Assistance Committee’s Network on Governance. The Principles aim to respond to the need to ensure that the international response to the crisis in the media sector fits better in a rapidly changing information environment. The Principles were informed by an inclusive consultation process and strongly driven by members and partner organisations.
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  • 72
    ISBN: 9789264678521 , 9789264648319
    Language: Italian
    Pages: 1 Online-Ressource (27 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Economic Outlook, Interim Report September 2024: Turning the Corner
    Parallel Title: Parallele Sprachausgabe Perspectives économiques de l'OCDE, Rapport intermédiaire, Septembre 2024 : L’économie mondiale à un tournant
    Keywords: Economics
    Abstract: Nel primo semestre del 2024 l'economia mondiale ha continuato a dar prova di resilienza ed è proseguito il calo dell'inflazione. Si prevede che tali tendenze continuino nel 2025, con una crescita globale che si stabilizzerà a un ritmo moderato e un'inflazione che tornerà all'obiettivo nella maggior parte dei Paesi entro la fine del medesimo anno. Tra i principali rischi a breve termine figurano le persistenti tensioni geopolitiche e commerciali, la possibilità di un rallentamento della crescita per effetto dell'allentamento delle pressioni sul mercato del lavoro e le potenziali perturbazioni dei mercati finanziari qualora la disinflazione non segua un andamento regolare, come previsto. Secondo il presente Rapporto intermedio, i tassi di riferimento dovrebbero essere abbassati in funzione del calo dell'inflazione, ma le tempistiche e il ritmo di detti tagli dovrebbero essere attentamente ponderati per garantire che l'inflazione ritorni all'obiettivo in maniera sostenibile. Per assicurare la sostenibilità delle finanze pubbliche occorre compiere maggiori sforzi al fine di contenere la spesa pubblica, aumentare le entrate e migliorare i quadri di bilancio. È essenziale imprimere un nuovo slancio alle riforme del mercato dei prodotti volte a rafforzare la concorrenza per dare una svolta alla crescita e contribuire ad allentare le pressioni fiscali. Il Rapporto intermedio fornisce un aggiornamento delle valutazioni riportate nell'edizione di maggio 2024 delle Prospettive economiche dell'OCSE (Volume 2024, numero 1).
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264374935 , 9789264728769
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: Gender Equality at Work
    Parallel Title: Parallele Sprachausgabe Igualdad de género en Costa Rica : Hacia una mejor distribución del trabajo remunerado y no remunerado
    Keywords: Gleichberechtigung ; Geschlecht ; Costa Rica ; Employment ; Social Issues/Migration/Health ; Costa Rica
    Abstract: The OECD review of Gender Equality in Costa Rica: Towards a Better Sharing of Paid and Unpaid Work is the fourth in a collection of reports focusing on Latin American and the Caribbean countries, and part of the series Gender Equality at Work. The report compares gender gaps in labour and educational outcomes in Costa Rica with other countries. Particular attention is put on the uneven distribution of unpaid work, and the extra burden placed on women. It investigates how policies and programmes in Costa Rica can make this distribution more equitable. The first part of the report reviews the evidence on gender gaps and their causes, including the role played by social norms. The second part develops a comprehensive framework to address these challenges, presenting a broad range of options to reduce the unpaid work burden falling on women, and to increase women’s labour income. Earlier reviews in the same collection have looked at gender equality policies in Chile (2021), Peru (2022) and Colombia (2023).
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  • 74
    Language: French
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 Brazil, July 2024)
    Keywords: Taxation
    Abstract: Ce rapport présente quelques-unes des évolutions marquantes des réformes de la fiscalité internationale intervenues depuis février 2024, y compris en ce qui concerne la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l’économie et la mise en œuvre des standards minimums du BEPS. Il couvre les avancées réalisées en matière de transparence fiscale et dans le domaine de la fiscalité et du développement, des administrations fiscales et des impôts sur la consommation, et s’intéresse à certains aspects liés à l’articulation entre fiscalité et inégalités et aux évolutions de la politique fiscale. Ce rapport a été préparé par l’OCDE avant la troisième réunion des ministres des Finances et des gouverneurs de banque centrale du G20 qui se tiendra sous la Présidence brésilienne du G20 les 25 et 26 juillet 2024 à Rio de Janeiro (Brésil).
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  • 75
    ISBN: 9789264474376 , 9789264856431
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Estudio de la Justicia de la OCDE en el Perú : Hacia instituciones de justicia eficaces y transparentes para un crecimiento inclusivo
    Keywords: Rechtsordnung ; Gerechtigkeit ; Rechtsreform ; Peru ; Governance ; Peru
    Abstract: This report provides an in-depth analysis of Peru’s justice system and offers concrete recommendations, based on OECD countries' experience and best practices, for how to make it more effective, efficient, transparent, accessible, and people-centred. Building on the OECD’s Recommendation on Access to Justice and People-Centred Justice Systems, the report suggests how Peru can best implement its challenging justice reform agenda so that access to justice is available to all, including the most in need. In particular, it proposes actionable solutions for modernising Peru's institutional and functional arrangements to improve the administration of justice and people-centred service delivery, bringing it closer to OECD standards and best practices in this area.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264734821
    Language: Undetermined
    Pages: 1 Online-Ressource (124 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Advancing the Digital Transformation of Armenian Businesses
    Keywords: Development ; Armenia
    Abstract: Հայաստանի ՏՀՏ ոլորտը 2022 թվականին նշանակալի աճ է գրանցել` ընդարձակվելով 20% -ով, ընդգծելով երկրի` թվային փոխակերպման հանձնառությունը որպես քաղաքականության առաջնահերթություն: Չնայած այս ջանքերին եւ միտումներին` ՓՄՁ-ները շարունակում են զգալի խոչընդոտների բախվել իրենց թվային փոխակերպման ընթացքում, այդ թվում` իրազեկման, թվային հմտությունների ցածր մակարդակի և ֆինանսական խոչընդոտների: Այս զեկույցները նպատակ ունեն աջակցել ՀՀ կառավարությանը այս մարտահրավերների հասցեավորման և բիզնեսի թվայնացման խթանման գործում: Հենվելով ՏՀԶԿ-ի կողմից թվայնացման քաղաքականության ուղղված նախորդ աշխատանքների և Արևելյան գործընկերության երկրների համար ՓՄՁ քաղաքականության ցուցիչի 2024-րդ հրատարակության ներհայեցումների վրա, սույն հրապարակումը համապարփակ ձևով ամփոփում է ՓՄՁ թվայնացման համար Հայաստանի ինստիտուցիոնալ շրջանակը և քաղաքականության նախաձեռնությունները: Տվյալների վրա հիմնված վերլուծության միջոցով այն ուսումնասիրում է հայաստանյան բիզնեսների թվային փոխակերպումը խոչընդոտող մարտահրավերները և նրանց ներուժը գործարկելու հնարավորություն է ընձեռում: Այս զեկույցը ծառայում է որպես ուղեցույց, ներկայացնելով մանրամասն առաջարկություններ` ուղղված ՓՄՁ թվայնացմանն աջակցելու շրջանակային պայմանների բարելավմանը, թվային բարեփոխման դյուրացման կառուցվածքային համակարգի ձևավորմանը և սիներգիաների խթամանը թվային փոխակերպման դյուրացման էկոհամակարգում:
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264756625
    Language: English
    Pages: 1 Online-Ressource (21 p.)
    Series Statement: Reviews of Shipbuilding Economies
    Keywords: Schiffbau ; Polen ; Industry and Services ; Poland
    Abstract: Poland has a long and dynamic history in the shipbuilding industry. The shipbuilding industry in Poland was affected by social and political changes in the late 1980s since most of Poland’s shipyards were owned by the State. Ship completions declined following the 2008 financial crisis and the withdrawal of government subsidies to state-owned shipyards in line with the EU’s state aid rules. Poland’s market share in global ship completions peaked at 2.6% in 2000 and decreased sharply in the 2010s to reach 0.1% in 2020. Since 2009, Polish shipyards have moved from the construction of new ships to ship repair and maintenance. Gdansk Shiprepair Yard Remontowa S.A. is the largest repair shipyard in Europe. The Ministry of Infrastructure announced the Strategy for Responsible Development (SRD) for enhancing the competitiveness of Polish shipbuilding industry in 2017. The Strategy focuses on increasing research and development investments, the modernization of shipyards, and the increase of employment in the sector. As in many other economies, labour and skills shortages have become one of the main challenges for the shipbuilding industry in Poland.
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  • 78
    ISBN: 9789264776821
    Language: English
    Pages: 1 Online-Ressource (165 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ecuador ; Taxation ; Ecuador
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Ecuador, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264473980
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Диверсификация экспорта Республики Казахстан: институты, политика, инфраструктура
    Keywords: Exportdiversifizierung ; Mittelstandspolitik ; Kasachstan ; Trade ; Kazakhstan
    Abstract: Kazakhstan’s trade performance has displayed remarkable resilience to recent economic shocks, including Russia’s full-scale invasion of Ukraine and the ensuing international sanctions. However, connectivity remains one of the greatest challenges facing the country: its trade integration is limited by low density of settlement and economic activity, infrastructure bottlenecks, weaknesses in trade facilitation, and long distances to major markets; its economy still depends on a limited number of export commodities and a narrow range of trading partners. This report summarises the analytical guidance and capacity-building on export diversification in Kazakhstan provided by the OECD in 2022 and 2023. The report complements recent OECD work on trade connectivity in Central Asia, by focusing on practical aspects of export diversification identified in collaboration with the government of Kazakhstan: (i) how to develop export promotion policies for SMEs; (ii) how to design a one-stop shop for exporting SMEs; and (iii) how to improve cross-border co-operation in Kazakhstan’s Caspian Sea ports.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264350786 , 9789264500075
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: Connecting People with Jobs
    Keywords: Arbeitsmarktpolitik ; Südkorea ; Employment ; Korea, Republic of
    Abstract: This report discusses the role of Korea's active labour market policies (ALMPs) and one-stop shops for employment and social services in fostering a more inclusive labour market. It highlights the innovative digital tools that the Korean authorities have adopted using state-of-the-art technologies to provide ALMPs as well as their strategy for continuous improvement of the digital ecosystem. This report on Korea is the fifteenth country study published in this series.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.42
    Keywords: Environment
    Abstract: The consumption of products, services and transportation has significant environmental consequences and account for the majority of global greenhouse gas emissions. Meanwhile, demand-side policy measures have the potential to reduce the environmental footprint of these activities by up to 40-70%. This Policy Paper draws on the OECD’s recent household survey on environmental policy and behavioural change to provide insights and policy recommendations for specific measures that can encourage more sustainable household consumption of energy, transport and food as well as more sustainable waste practices. The report was prepared in support of Japan’s 2023 G7 presidency.
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  • 82
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Series Statement: OECD Productivity Working Papers no.35
    Keywords: Economics ; Employment ; Science and Technology
    Abstract: Employment has recovered strongly from the COVID-19 pandemic despite large structural changes in labour markets, such as the widespread adoption of digital business models and remote work. We analyse whether the pandemic has been associated with labour reallocation across occupations and triggered mismatches between occupational labour demand and supply using novel data on employers’ job postings and jobseekers’ clicks across 19 countries from the online job site Indeed. Findings indicate that, on average across countries, the pandemic triggered large and persistent reallocation of postings and clicks across occupations. Occupational mismatch initially increased but was back to pre-pandemic levels at the end of 2022 as employers and workers adjusted to structural changes. The adjustment was substantially slower in countries that resorted to short-time work schemes to preserve employment during the pandemic.
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  • 83
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1799
    Keywords: Economics ; Mexico
    Abstract: Mexico has large potential to boost its productivity and attract investment from companies looking to relocate their operations to North America. It also has an historic opportunity to spread the benefits of trade throughout the country, integrate SMEs more forcefully into value chains and to create more and better value chain linkages. Nearshoring is also an opportunity to step up efforts to address and mitigate climate change. Fully realising these opportunities will require addressing long standing challenges related to transport and digital connectivity, regulations, the rule of law, renewable energy and water scarcity.
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  • 84
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Well-being and Inequalities no.24
    Keywords: Arbeitszufriedenheit ; Lebensqualität ; Zufriedenheit ; Messung ; Japan ; Employment ; Social Issues/Migration/Health
    Abstract: This working paper provides an overview of a standardised Employee Well-being Survey implemented in four companies in Japan. This survey aligns with international measurement guidelines and practices, including the 2017 OECD Guidelines on Measuring the Quality of the Working Environment, it has been developed under the guidance of the Committee on Statistics and Statistical Policy, and it allows for the calculation at firm level of an equivalent of the Job Strain index, namely the third pillar of the OECD Job Quality framework. The objectives of the study were: i) to pilot the new Employee Well-being Survey at the firm level; ii) to demonstrate the potential of harmonised employee survey data as a source of information on business social performance, with associated benefits for companies, stakeholders, investors, governments and national statistical offices; and iii) to operationalise one element of a proposed framework on measuring non-financial performance of businesses.
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  • 85
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.235
    Keywords: Environment ; Bangladesh ; Mongolia ; Nepal ; Pakistan ; Philippines ; Sri Lanka ; Uzbekistan
    Abstract: This report outlines results from the initial pilot-testing of a Scorecard to assess the enabling environment for investment in water security, referred to as "the Scorecard”. Developed in collaboration with the Asian Development Bank and partners, the Scorecard aims to identify conditions for attracting and maintaining investment in water security. The report outlines the Scorecard's rationale, scoring methodology, and presents its main components. It also provides results from seven Asian countries, namely, Bangladesh, Mongolia, Nepal, Pakistan, the Philippines, Uzbekistan, and Sri Lanka. Armenia's findings from a subsequent Eastern European pilot test are also incorporated. This is the first in a sub-set of working papers within the Environment Working Paper series presenting research on the enabling environment for investment in water security. It marks the beginning of a process to apply the tool and support policy reforms. The report refrains from offering policy recommendations, focusing on testing the scorecard's ability to assess conditions to attract and sustain investing in water security. For an illustration of country-specific policy recommendations, please refer to the forthcoming Environment Working Paper “Enabling environment for investment in water security: Pilot test in the EU’s Eastern Partner Countries - Armenia case study”.
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  • 86
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1801
    Keywords: Economics ; Mexico
    Abstract: Access to adequate housing remains challenging in Mexico as many low- and middle- income households cannot afford purchasing a house because of high housing prices and limited access to credit. An underdeveloped housing rental market and insufficient supply of social and affordable housing force many households to resort to self-build or to reside in informal settlements. Administrative fragmentation and lack of coordination across levels of government favours a disordered urban development that provokes residential segregation, with vulnerable groups often living in peripheral areas with limited access to jobs, transport and urban services. Housing policies have recently become more targeted towards low-income households, which is commendable. Expanding the range of housing subsidies and fostering the development of a social rental housing sector would be valuable additional steps to improve access to housing for low-income households. Reforming the fiscal and legal framework to encourage private investment into rental housing and promoting public-private partnerships could boost the supply of affordable housing. Tasking states with ensuring that municipalities comply with federal and state urban and housing legislation and improving coordination across urban, housing and transport infrastructure could ease the implementation of national policies and reduce residential segregation.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fiscalité et inégalités : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20
    Keywords: Steuer ; Umverteilung ; Verteilungswirkung ; Verteilungsgerechtigkeit ; Reichtum ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report, commissioned by the Brazilian G20 Presidency ahead of the July 2024 G20 Finance Ministers and Central Bank Governors meeting, contributes to discussions on the role of tax systems in addressing inequality. It explores how tax systems can mitigate or exacerbate inequality with a focus on the distribution of income and wealth and identifies scope for potential reform. It zooms in on the specific tax policy and compliance challenges associated with taxing high-net-worth individuals (HNWIs), some of which have a cross-border dimension.
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  • 88
    ISBN: 9789264526242 , 9789264470101
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe La Regulación del Lobby y de la Influencia en Chile : Recomendaciones para fortalecer la transparencia y la integridad en la toma de decisiones públicas
    Keywords: Interessenpolitik ; Regulierung ; Chile ; Governance ; Chile
    Abstract: Lobbying and influence activities are legitimate acts of democratic participation and enable different groups to provide input and expertise to the policymaking process. This report looks at Chile’s existing framework to ensure equity, integrity and transparency in public decision-making processes, and assesses its resilience to the risks of undue influence by special interest groups. The report also explores how to improve transparency and facilitate the disclosure of lobbying and influence activities. Finally, it discusses complementary reforms of the legal framework on integrity and transparency that could help strengthen the lobbying framework.
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  • 89
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le domaine immobilier – de la théorie à la pratique : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20
    Keywords: Fiskalische Transparenz ; Internationales Steuerrecht ; Grundeigentum ; Immobilien ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: In July 2023, following a request from the Indian G20 Presidency, the OECD delivered a report making the case for enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture on a voluntary basis. Since then, technical work has continued at OECD-level to refine the understanding of the information needs of tax administrations, the information they have available and the steps needed to deliver increased transparency in this area. Against this background, this report sets out the building blocks to bring increased transparency into practice. These building blocks can be adopted incrementally by interested jurisdictions, starting with maximising exchanges of readily available information between interested jurisdictions and progressively moving towards more structural solutions for international co-operation on real estate, underpinned by reliable data sources and efficient methods for receiving the information that is relevant for tax purposes. These structural solutions would also ensure access to beneficial owner information when real estate is held through legal entities or arrangements. This report was prepared by the OECD to inform the discussions at the July 2024 meeting of G20 Finance Ministers and Central Bank Governors, at the request of the G20 Brazilian Presidency.
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  • 90
    Language: English
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.210
    Keywords: Agriculture and Food
    Abstract: The OECD database on export restrictions on staple crops is an integral part of the Agricultural Market Information System (AMIS) initiative. Data collected between January 2007 to April 2024 show an increased use of export restrictions during the global food price crisis of 2007-08, the COVID-19 pandemic, and following Russia’s full-scale invasion of Ukraine, with the first period witnessing a significantly higher use of export restrictions than the two subsequent crises. During the first two periods, export taxes prevailed, while prohibitions have been more prominent during the war in Ukraine. The analysis shows that the type of export restriction most commonly used varied by commodity. Maize experienced predominantly export taxes and prohibitions, while minimum export prices and quotas were frequently used for rice. Soybeans were primarily targeted by export taxes, whereas a mix of export quotas and taxes were used for wheat. Only a small proportion of export restrictions lasted less than a month.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Budgeting
    Keywords: Öffentlicher Haushalt ; Taiwan ; Governance ; Chinese Taipei
    Abstract: The paper provides an overview of the fiscal situation in Chinese Taipei and outlines its system for budget formulation and budget approval in detail. It highlights the organisation and functions of the Directorate-General of Budget, Accounting and Statistics. The paper analyses key milestones in the budgeting process and compares current practices in Chinese Taipei with the best practices of the OECD Spending Better Framework.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 21 x 28cm.
    Series Statement: PISA in Focus no.126
    Keywords: Finanzwissen ; Studierende ; OECD-Staaten ; Education
    Abstract: The results of the PISA 2022 financial literacy assessment show that many 15-year-olds should be better prepared for their financial future, as they are not able to apply their financial knowledge to real-life situations. In every participating country and economy, students from disadvantaged socio-economic backgrounds performed significantly worse than their advantaged peers. PISA data also show that students who discuss money matters with their parents, and those who make autonomous decisions about how to spend their money, achieve higher levels of financial literacy. This PISA in Focus examines the proportion of students who do not achieve baseline financial literacy and explores the links between socio-economic backgrounds, parental interactions and financial literacy performance.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264822931 , 9789264999602
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Keywords: Jugendpolitik ; Wirkungsanalyse ; Irland ; Social Issues/Migration/Health ; Ireland
    Abstract: Ireland has shown a strong commitment to addressing child poverty and improving outcomes for children and young people through significant policy, legislative and organisational reforms over the past decade. This report is part of a joint project between the OECD, the European Commission and Ireland to strengthen policy and governance arrangements in Ireland. It provides guidance for the development of a Monitoring and Evaluation system for Ireland’s new policy framework for children and young people, Young Ireland. The report details the steps that should be considered when developing a robust results-based Monitoring and Evaluation system, building on international good practice examples and existing indicators.
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  • 94
    Language: French
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Economic Policy Making to Pursue Economic Welfare
    Keywords: Environment ; Social Issues/Migration/Health ; Economics
    Abstract: Les politiques efficaces en matière de protection sociale sont celles qui tiennent compte des liens d’interdépendance entre les retombées économiques, sociales et environnementales. Ce document, destiné à éclairer les discussions de la filière Finance au cours de la Présidence japonaise du G7 en 2023, décrit une série d’initiatives menées à l’échelle nationale et internationale pour améliorer la mesure du bien-être multidimensionnel « au-delà du PIB ». En particulier, le Système de comptabilité nationale (SCN) de 2025 rendra plus visibles l’économie numérique et les services numériques gratuits, ainsi que les activités non rémunérées des ménages et l’épuisement du capital naturel. Par ailleurs, plus de deux tiers des pays de l’OCDE ont mis au point, à l’échelle nationale, des cadres, des plans de développement ou des enquêtes axés sur le bien-être multidimensionnel, couvrant un large éventail de résultats et d’inégalités au niveau économique, social et environnemental qui ont une incidence sur le bien-être des populations et sa pérennité. Certaines économies du G7 et de l’OCDE ont commencé à utiliser ces éléments pour éclairer l’élaboration du budget, renforcer les outils d’évaluation de l’action publique (y compris l’analyse coûts-avantages) et étayer les cadres de gestion des performances de l’administration et les stratégies de croissance inclusive.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264842373 , 9789264692282
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Illegaler Handel ; Produktpiraterie ; Südkorea ; Governance ; Trade ; Korea, Republic of
    Abstract: The Korean economy is known for its innovation and wealth of intellectual property (IP), having one of the highest patent applications in the world. Its IP-intensive industries are deeply integrated in the global economy through their active participation in global value chains. Such integration, however, exposes Korean IP-intensive products to high counterfeiting and piracy risks. This report examines the global trade in counterfeit products that infringe on Korean intellectual property rights (IPR) and its impact on the Korean economy. Specifically, it estimates the effects in terms of sales and job losses in the Korean manufacturing sector, as well as the impact on government revenues. The report concludes that the infringement of Korean IPR poses a significant threat to the Korean economy. The magnitude and widespread impact of this issue call for the implementation of comprehensive and coordinated solutions.
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  • 96
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.168
    Keywords: Social Issues/Migration/Health
    Abstract: Safety is a core dimension of health care quality. Measurement of patient safety culture in OECD countries has been increasingly conducted as part of efforts to monitor patient safety and to contribute to health system performance assessment. Building on four years of work, a second OECD data collection on patient safety culture was conducted in 2022-2023, with the support of the members of OECD Expert Group on Patient Safety Culture. Data from almost 650,000 health care workers, from over 3,000 different sites/hospitals, across 14 countries was added in this round of data collection. This report documents the state-of-the-art of patient safety measurement using the Hospital Survey of Patient Safety Culture (HSPSC) and is the first report to document international comparisions using the HSPSC v2, which has been recently adopted by ten countries who submitted data. Despite many commonalities between countries in the implementation of PSC measurements, there remains differences in the scope of implementation and survey response rates. Moreover, survey findings show general deficits in staff perceptions of safe staffing and workpace levels and response to errors among hospital workers, areas that could be targeted for policy action to improve patient safety.
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  • 97
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.317
    Keywords: Erwachsenenbildung ; Bewertung ; Education
    Abstract: The Network on Labour market, economic, and social outcomes of learning (LSO Expert Network) has diligently worked on the selection of indicators for monitoring adult learning policies. Their inaugural theoretical framework on adult learning, published in 2013, covered a broad spectrum of policy areas. This comprehensive scope reflected both the focus of existing data sources and the challenges encountered in data collection efforts. Over the past decade, significant policy shifts have occurred, reshaping adult learning systems both domestically and internationally. Concurrently, there have been improvements in the availability and frequency of data pertaining to adult learning. In response to these developments, this working paper presents an updated theoretical framework on adult learning, aiming to enhance the identification of statistical data concerning adult learning systems and facilitate the selection of pertinent indicators for monitoring purposes. Additionally, the paper offers detailed insights into national priorities and practices within this domain.
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  • 98
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.23
    Keywords: Künstliche Intelligenz ; Bildungschancen ; Soziale Integration ; Education ; Social Issues/Migration/Health ; Employment ; Science and Technology ; Governance
    Abstract: This working paper reviews the impact of Artificial Intelligence (AI) on equity and inclusion in education, focusing on learner-centred, teacher-led and other institutional AI tools. It highlights the potential of AI in adapting learning while also addressing challenges such as access issues, inherent biases and the need for comprehensive teacher training. The paper emphasises the importance of balancing the potential benefits of AI with ethical considerations and the risk of exacerbating existing disparities. It highlights the need to address privacy and ethical concerns, enhance cultural responsiveness, manage techno ableism and provide continuing professional learning in AI. Additionally, the paper stresses the importance of maintaining educational integrity amidst growing commercial influence. It encourages research on AI tools’ implications for equity and inclusion to ensure that AI adoption in education supports a more equitable and inclusive learning environment.
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  • 99
    ISBN: 9789264637733
    Language: Spanish
    Pages: 1 Online-Ressource (102 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Appliquer le degré d’urbanisation : Manuel méthodologique destiné à définir les agglomérations, les villes et les zones rurales à des fins de comparaisons internationales
    Parallel Title: Parallele Sprachausgabe Applying the Degree of Urbanisation: A Methodological Manual to Define Cities, Towns and Rural Areas for International Comparisons
    Keywords: Urban, Rural and Regional Development
    Abstract: Este manual ha sido elaborado en estrecha colaboración por seis organizaciones: la Comisión Europea, la Organización de las Naciones Unidas para la Alimentación y la Agricultura (FAO), el Programa de las Naciones Unidas para los Asentamientos Humanos (ONU-Hábitat), la Organización Internacional del Trabajo (OIT), la Organización de Cooperación y Desarrollo Económicos (OCDE) y el Banco Mundial. Este manual presenta una metodología armonizada para facilitar las comparaciones estadísticas internacionales y clasificar todo el territorio de un país a lo largo de un continuo urbano-rural. La clasificación del grado de urbanización define ciudades, localidades y zonas semidensas, así como zonas rurales. El presente manual tiene por objeto completar y no sustituir las definiciones utilizadas por los institutos nacionales de estadística (INE) y los ministerios. Ha sido diseñado principalmente como una guía para productores de datos, proveedores y estadísticos, de modo que dispongan de la información necesaria para aplicar la metodología y garantizar la coherencia en sus colecciones de datos. También puede ser de interés para los usuarios de estadísticas subnacionales, de modo que puedan comprender, interpretar y utilizar mejor las estadísticas subnacionales oficiales para la toma de decisiones con conocimiento de causa y la elaboración de políticas.
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  • 100
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.208
    Keywords: Agriculture and Food
    Abstract: In the wake of significant price increases in 2021 and 2022, countries introduced new or revised their fertiliser policies, further complicating the policy landscape in a highly concentrated market susceptible to supply disruptions. This report takes stock of the variety of policies in place and develops a framework for their classification and analysis. Key insights include the evolution and composition of farmer support estimates for mineral fertiliser use, the generally low or zero import tariffs reflecting high import dependence, and the non-transparent and frequently changing export restrictions imposed by major exporters. The analysis also shows a clear shift in policies from supporting mineral fertilisers to reducing their use or supporting organic fertiliser production and use. Yet, despite the potential of organic fertilisers, expanding their use and development will require substantial investment, changes in farm management, and policy adjustments.
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