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  • 2010-2014  (556)
  • 2013  (556)
  • Paris : OECD Publishing  (556)
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  • 1
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 2
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204027
    Language: English
    Pages: Online-Ressource (1 online resource (124 p.))
    Edition: Online-Ausg.
    Series Statement: EBL-Schweitzer
    Parallel Title: Druckausg. The survey of adult skills
    DDC: 302.224409177021
    RVK:
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Adult education -- OECD countries ; Educational surveys -- OECD countries ; Functional literacy -- OECD countries ; Literacy -- OECD countries ; Electronic books ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit ; Informationstechnik ; OECD
    Abstract: Foreword; Acknowledgements; Table of Contents; Reader's Guide; Introduction; Chapter 1 - What the Surveyof Adult Skills (PIAAC) Measures; Some major features of the assessment; An assessment of key information-processing competencies; A use-oriented conception of competency; Proficiency as a continuum; The importance of contextual information; Box 1.1 Competencies or skills?; An overview of literacy, numeracy and problem solving in technology-rich environments; Table 1.1 Summary of assessment domains in the Survey of Adult Skills (PIAAC); Literacy; Definition; Content; Cognitive strategies
    Abstract: ContextsDistribution of test items by task characteristics; Table 1.2 Distribution of literacy items by medium; Table 1.3 Distribution of literacy items by context; Table 1.4 Distribution of literacy items by cognitive strategy; Literacy sample items; Reading components; Examples of reading component items; Numeracy; Definition; Content; Representations of mathematical information; Cognitive strategies; Contexts; Distribution of test items by task characteristics; Table 1.5 Distribution of numeracy items by response type; Table 1.6 Distribution of numeracy items by context
    Abstract: Table 1.7 Distribution of numeracy items by mathematical contentNumeracy sample items; Problem solving in technology-rich environments; Definition; Content; Cognitive strategies; Contexts; Distribution of test items by task characteristics; Table 1.8 Distribution of problem-solving tasks by cognitive dimensions; Table 1.9 Distribution of problem-solving tasks by technology dimensions; Table 1.10 Distribution of problem-solving tasks by context; Table 1.11 Distribution of problem-solving tasks by intrinsic complexity (number of steps)
    Abstract: Table 1.12 Distribution of problem-solving tasks by intrinsic complexity (number of constraints)Table 1.13 Distribution of problem-solving tasks by explicitness of problem statement; Problem-solving sample item; Notes; References; Chapter 2 - The Background Questionnaire of the Survey of Adult Skills (PIAAC); The characteristics and background of respondents; Table 2.1 Data collected concerning the characteristics and background of respondents; Educational attainment and participation in learning activities
    Abstract: Table 2.2 Information collected regarding educational experience and current participationin learning activitiesLabour force status, work history and job characteristics; Table 2.3 Information collected regarding labour force status, work history and job characteristics; Social participation and health; Table 2.4 Information collected on social participation and health; The use of skills; Engagement as a component of proficiency; The role of literacy and numeracy practices and computer use in maintaining and developing skills; Comparative information on a broader range of key skills
    Abstract: Demand for skills
    Abstract: This reader's companion for the Survey of Adult Skills explains what the survey measures and the methodology behind the measurements, provides content of the background questionnaires, examines the relationship between this survey and other skills surveys, as well the issues of 'key competencies"" and measurements of human capital
    Note: Description based upon print version of record
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204386
    Language: English
    Pages: Online-Ressource (56 p.)
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Better Policies for Board Nomination and Election in Asia
    Keywords: Board of Directors ; Aufsichtsrat ; Corporate Governance ; Australien ; Governance
    Abstract: Established in 1999, the OECD-Asian Roundtable on Corporate Governance serves as a regional forum for exchanging experiences and advancing the reform agenda on corporate governance while promoting awareness and use of the OECD Principles of Corporate Governance. The Roundtable brings together policy makers, practitioners and experts on corporate governance from the Asian region, OECD countries and relevant international organisations. This Roundtable report consist of three sections: 1) an overview of the current policy framework; 2) a summary of the challenges to establishing a formal and transparent board nomination and election process in Asia; and, 3) policy options to improve the transparency of the board nomination and election process in order to reinforce more effective boards.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204027
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Parallel Title: Parallelausg. L'évaluation des compétences des adultes ; Manuel à l'usage des lecteurs
    Parallel Title: Erscheint auch als The survey of adult skills
    RVK:
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Education ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit ; Informationstechnik ; OECD
    Abstract: This reader’s companion for the Survey of Adult Skills explains what the survey measures and the methodology behind the measurements, provides content of the background questionnaires, examines the relationship between this survey and other skills surveys, as well the issues of ‘key competencies” and measurements of human capital.
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  • 6
    ISBN: 9789264205901
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; South Africa
    Abstract: This report includes revised Phase 1 and Phase 2 reviews of South Africa, now updated with ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 7
    ISBN: 9789264197565
    Language: Spanish
    Pages: Online-Ressource (272 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Public Procurement Review of the State's Employees' Social Security and Social Services Institute in Mexico
    Keywords: Employment ; Governance ; Social Issues/Migration/Health ; Mexico
    Abstract: A partir de los Principios de la OCDE para fortalecer la integridad en la contratación pública (2008) y las buenas prácticas de organizaciones similares en otros países de la OCDE, el estudio aporta una evaluación integral de las estrategias, los sistemas y los processos de adquisición del ISSSTE.
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  • 8
    ISBN: 9789264173224
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: OECD e-Government Studies
    Parallel Title: Erscheint auch als Reaping the benefits of ICTs in Spain
    Keywords: E-Government ; Telekommunikation ; Spanien ; Governance ; Science and Technology ; Spain ; Spanien ; E-Government ; Papierloses Büro ; Telekommunikationsnetz
    Abstract: This study examines the Spanish Information Society strategy plan Avanza 2. Upon request from Spain, focus has been on two selected perspectives corresponding to overall objectives of the Plan Avanza 2: Improving the communication infrastructures and achieving a paperless administration. The e-government section on a paperless administration is grounded in the two areas of e-taxation and e-justice. Thus the study is not a comprehensive review of Plan Avanza 2 – only of selected parts.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264193307
    Language: English
    Pages: Online-Ressource (360 p.)
    Parallel Title: Erscheint auch als Supporting investment in knowledge capital, growth and innovation
    DDC: 332.024
    Keywords: Innovation ; Wissensmanagement ; Wirtschaftswachstum ; OECD-Staaten ; Finance and Investment ; Governance ; Science and Technology ; Industry and Services ; Bericht ; Forschung und Entwicklung ; Wissensmanagement ; OECD
    Abstract: Knowledge-based capital (KBC) results from business investment in non-physical assets such as R&D, data, software, patents, new business models, organizational processes, firm-specific skills and designs. This publication brings together the results of a two-year programme of work at the OECD on New Sources of Growth and the role of Knowledge-based Capital (NSG-KBC). This work shows that business investment in KBC is a key to future productivity growth and living standards. In many countries, business investment in KBC has increased faster than - and in some countries significantly exceeds - investment in physical capital (like machinery). To promote long-term growth and the jobs of tomorrow, governments must ensure that framework conditions, institutions and policies facilitate business investment in KBC. Emerging economies are also making concerted efforts to help their businesses accumulate KBC. This book sets out policy analyses and recommendations in the fields of: innovation; taxation; entrepreneurship and business development; corporate reporting; big data; competition and measurement.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264191761
    Language: English
    Pages: Online-Ressource (244 p.) , ill.
    Series Statement: OECD Review of Agricultural Policies
    Parallel Title: Parallelausg. OECD Review of Agricultural Policies; Kazakhstan 2013; (Russian version)
    Parallel Title: Erscheint auch als OECD OECD review of agricultural policies
    Keywords: Agrarpolitik ; Kasachstan ; Agriculture and Food ; Kazakhstan ; Kasachstan ; Agrarpolitik
    Abstract: This Review, undertaken in close co-operation with the Ministry of Agriculture of the Republic of Kazakhstan and conducted within the framework of the OECD Eurasia Competitiveness Programme, assesses the performance of agriculture in Kazakhstan over the last two decades. It evaluates agricultural policy reforms in Kazakhstan and provides recommendations to address key challenges in the future. This analysis is based on the approach that agriculture policy should be evidence-based and designed to support productivity, competitiveness and sustainable development, while avoiding unnecessary distortions to production decisions and to trade. A special chapter of the Review highlights the constraints to farm incomes that exist beyond the farm gate and related policy issues.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264195134
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Green Growth in Kitakyushu, Japan (Japanese version)
    Parallel Title: Erscheint auch als Green growth in Kitakyushu, Japan
    Keywords: Nachhaltige Stadtentwicklung ; Japan ; Environment ; Governance ; Urban, Rural and Regional Development ; Japan
    Abstract: This report studies green growth trends, challenges and opportunities in the City of Kitakyushu, Japan. It firstly analyses socio-economic trends and the environmental performance of Kitakyushu; secondly reviews urban policies for land use, transport, buildings, waste, energy, water and industries that contribute to economic growth and reduce pressure on the environment; thirdly identifies innovation assets and actors in Kitakyushu and the northern Kyushu region and assesses Kitakyushu’s potential to bolster a regional green innovation system; and finally examines local, regional and national institutions, including horizontal and vertical co-ordination mechanisms that strengthen cross-sectoral and multilevel governance for green growth.
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  • 12
    ISBN: 9789264192027
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweden ; Taxation ; Sweden
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 13
    ISBN: 9789264202832
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Monaco 2013 ; Phase 2 ; mise en œuvre pratique des normes
    Keywords: Taxation ; Monaco
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Monaco, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187443
    Language: English
    Pages: Online-Ressource (200 p.) , ill.
    Series Statement: West African Studies
    Parallel Title: Parallelausg. Peuplement, marché et sécurité alimentaire
    Parallel Title: Erscheint auch als Settlement, market and food security
    Keywords: Siedlungsstruktur ; Wirtschaftsgeographie ; Humangeographie ; Landwirtschaft ; Ernährungssicherung ; Westafrika ; Agriculture and Food ; Development ; Bericht ; Westafrika ; Ernährungssicherung
    Abstract: Settlement dynamics have been reshaping West Africa’s social and economic geography. These spatial transformations – high urbanisation and economic concentration – favour the development of market-oriented agriculture. With the population of West Africa set to double by 2050, agricultural production systems will undergo far-reaching transformations. To support these transformations, policies need to be spatially targeted, improve availability of market information and broaden the field of food security to policy domains beyond agriculture. They need to rely on homogeneous and reliable data – not available at present – particularly for key variables such as non-agricultural and agricultural population, marketed production and regional trade.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264181144
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Placer la croissance verte au cœur du développement
    Parallel Title: Erscheint auch als Putting green growth at the heart of development
    Keywords: Nachhaltige Entwicklung ; Entwicklung ; Environment ; Development
    Abstract: Green growth is vital to secure a brighter, more sustainable future for developing countries. Developing countries will pay a high price for failing to tackle local and global environmental threats because they are more dependent on natural resources and are more vulnerable to resources scarcity and natural disasters. This book presents evidence that green growth is the only way to sustain growth and development over the long-term. Green growth does not replace sustainable development, but is a means to achieve it. Green growth values natural assets, which are essential to the well-being and livelihoods of people in developing countries, and if policies are designed to respond to the needs of the poorest, green growth can contribute to poverty reduction and social equity. Building on experience with green growth policies in developing countries and extensive consultations with developing country stakeholders, this report provides a twin-track approach with agendas for national and international action. It responds to developing country concerns about the technical challenges arising from early efforts to “go green” and documents a wealth of examples from developing countries. Green growth objectives and policies will need to be mainstreamed into every government objective and most importantly, into national budgets. Green growth policies can use untapped opportunities to boost domestic fiscal revenues and attract quality investment for years to come. International co-operation is needed to help mitigate the short-term costs that may be associated with pursuing green growth. International flows of money, trade and technology know-how is vital to encourage pursuit of green growth in developing countries.
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  • 16
    ISBN: 9789264189577
    Language: English
    Pages: Online-Ressource (224 p.) , ill.
    Parallel Title: Parallelausg. L'azione delle politiche a seguito di disastri naturali; Aiutare le regioni a sviluppare resilienza - Il caso dell'Abruzzo post terremoto
    Parallel Title: Erscheint auch als Policy making after disasters
    Keywords: Erdbeben ; Katastrophenschaden ; Regionalentwicklung ; Technologiepolitik ; Abruzzen ; Urban, Rural and Regional Development ; Abruzzen ; Erdbeben ; Schaden ; Katastrophenhilfe ; Wiederaufbau ; Regionalpolitik ; Geschichte 2009-2013
    Abstract: Abruzzo is at a tipping point: despite economic, cultural and natural strengths, the region is facing declining economic growth, ageing population and a reduction in outside economic aid. The devastating earthquake that hit the regional capital L’Aquila and its surroundings on 6 April 2009 caused 309 deaths and was a significant economic shock, jeopardizing the long-term growth prospects of an already vulnerable region. To increase its resilience to current and future shocks, Abruzzo must encourage innovation-driven growth, based on knowledge and better use of skills, and redesign the city of L’Aquila through technological upgrade to make it more attractive to outsiders and improve the quality of life of its residents. The report suggests that Abruzzo should focus on endogenous resources to build its long-term development strategy and, at the same time, to increase the external openness of the regional system to attract more entrepreneurs, students, foreigners and external capital. The economic development and quality of societal life in Abruzzo will strongly depend on how private and public actors will make the best use of existing knowledge, strengthening the cultural and economic networks as a major tool for growth; as well as promoting information sharing, transparency, accountability and community engagement to improve decision making. More broadly, the issues raised in the report can help other governments to rethink regional policy, for both regions vulnerable to natural disasters and for those facing long-term decline. As such, eight guiding recommendations for building resilient regions after a disaster are drawn. These guiding recommendations can provide a framework for policy making in other OECD regions.
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  • 17
    ISBN: 9789264202771
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; San Marino
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for San Marino, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 18
    ISBN: 9789264205420
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Kenya
    Abstract: This report presents the Phase 1 Global Tax Forum Peer Review of Kenya for 2013. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200449
    Language: English
    Pages: Online-Ressource (112 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. L'eau et l'adaptation au changement climatique ; Des politiques pour naviguer en eaux inconnues
    Parallel Title: Erscheint auch als Water and climate change adaptation
    Keywords: Klimawandel ; Wasserversorgung ; Wasserpolitik ; OECD-Staaten ; Environment
    Abstract: This report sets out the challenge for freshwater in a changing climate and provides policy guidance on how to navigate this new “waterscape”. It highlights the range of expected changes in the water cycle and the challenge of making practical, on-site adaptation decisions for water. It offers policymakers a risk-based approach to better “know”, “target” and “manage” water risks and proposes policy guidelines to prioritise action and improve the efficiency, timeliness and equity of adaptation responses. The report also highlights general trends and good practices drawn from the OECD Survey of Policies on Water and Climate Change Adaptation, covering all 34 member countries and the European Commission. Individual country profiles are available, which provide a snapshot of the challenges posed by climate change for freshwater and the emerging policy responses (on-line only). Finally, the report highlights the benefits of well-designed economic instruments (e.g. insurance schemes, water trading, water pricing), ecosystem-based approaches and ‘real options’ approaches to financing. These approaches can improve the flexibility of water policy and investment, reducing the cost of adjusting to changing conditions.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201262
    Language: Russian
    Pages: Online-Ressource (112 p.) , ill.
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Gewinnverkürzung und Gewinnverlagerung - Situationsbeschreibung und Lösungsansätze
    Parallel Title: Parallelausg. Lucha contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Japanese version)
    Parallel Title: Parallelausg. Combate à Erosão da Base Tributária e à Transferência de Lucros
    Keywords: Finance and Investment ; Taxation
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  • 21
    ISBN: 9789264192041
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Türkei ; Taxation ; Turkey
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 22
    ISBN: 9789264205482
    Language: English
    Pages: Online-Ressource (110 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Cyprus
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” Global Forum Peer Review of Cyprus, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this country. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 23
    ISBN: 9789282103845
    Language: French
    Pages: Online-Ressource (140 p.) , ill.
    Series Statement: Les rapports de recherche du FIT
    Parallel Title: Parallelausg. Sharing Road Safety; Developing an International Framework for Crash Modification Functions
    Keywords: Transport
    Abstract: Chaque année, environ 1,3 million de personnes sont tuées et 50 autres millions de personnes sont blessées sur les routes à travers le monde. Ces accidents de la route coûtent aux pays entre 1 et 3 % de leur PIB. Bon nombre de ces accidents pourraient être évités par des interventions bien ciblées. Ce rapport aide à identifier les contre-mesures de sécurité les plus efficaces. Les décideurs ont besoin de justifier leurs dépenses sur la sécurité routière en termes d'efficacité, en concurrence pour les ressources limitées disponibles. Le risque de prendre de mauvaises décisions et le coût de la prise de meilleures décisions peuvent être réduits grâce à l'utilisation d'études fiables sur l'efficacité des mesures de sécurité, réalisées sur la base de fonctions de modification de l'accidentalité (FMA). Ce rapport montre qu'il existe une perspective de progrès significatifs et des économies importantes par le biais du transfert des résultats à l'échelle internationale, permettant l'adoption plus rapide de nouvelles mesures de sécurité. Le rapport sert de guide à la façon dont les résultats des recherches peuvent être partagées au niveau international. Il fournit une liste de contrôle pour l'examen systématique des études de sécurité routière et un cadre pour la normalisation méthodologie.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200685
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: Value for Money in Government
    Parallel Title: Erscheint auch als Value for money in government
    Keywords: Regierung ; Schweden ; Governance ; Sweden
    Abstract: This report presents the results of the assessment of the organisation of the central government of Sweden. The study looks at reforms that are aimed at improving the quality of services (more value) and efficiency (less money) in central government. Starting with facts and quantitative benchmarks on the Swedish central government, the study reviews recent reforms in Sweden, and makes recommendations in ten selected areas. The study concludes with a survey of the effects on the quality of services and the potential savings.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264185128
    Language: French
    Pages: Online-Ressource (196 p.) , ill.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Mexico 2013
    Parallel Title: Parallelausg. Evaluaciones de la OCDE sobre el desempeño ambiental; México 2013
    Keywords: Environment ; Mexico
    Abstract: Ce rapport est le troisième examen environnemental du Mexique. Il évalue les progrès vers le développement durable et la croissance verte et met l'accent sur les politiques relatives au changement climatique, à la conservation de la biodiversité et des forêts.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264197022
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Multi-level Governance Studies
    Parallel Title: Parallelausg. Investir ensemble ; Vers une gouvernance multi-niveaux plus efficace
    Keywords: Governance
    Abstract: Why 'investing together'? Public investment is not only a major strategic responsibility for governments but also a shared one: almost two-thirds of public investment is undertaken by sub-national governments and major projects tend to involve more than one government level. In a tight fiscal landscape, improving the efficiency and effectiveness of investment, while maximising its impact on growth outcomes, is paramount. Identifying and addressing the governance bottlenecks that impede smooth co-ordination across levels of government can make a significant contribution towards reaching that end. This report dissects the relationships different government actors form vertically, across levels of government, and also horizontally, across both sectors and jurisdictions. It helps policy makers to understand more systematically how co-ordination works and why it so often doesn’t, as well as shedding light on the mechanisms countries have developed to govern these interactions. In doing so, it addresses another key requisite to organising co-ordination, namely government capacity. Sub-national actors, especially, need to be equipped with the right skills and resources to carry out their responsibilities and to engage with stakeholders, across the public, private and civil society sectors. This report offers a toolkit to policy makers to assess their needs for capacity development
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  • 27
    ISBN: 9789264205468
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Bahrain
    Abstract: This report contains the Phase 2: Global Forum Peer Review of Bahrain, as well as a revised version of the Phase 1 review already released for this country. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 28
    ISBN: 9789264189904
    Language: Italian
    Pages: Online-Ressource (415 p.)
    Parallel Title: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
    Parallel Title: Parallelausg. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010
    Parallel Title: Parallelausg. OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2010
    Parallel Title: Parallelausg. Directrices de la OCDE aplicables en materia de precios de transferencia a empresas multinacionales y administraciones tributarias 2010
    Parallel Title: Parallelausg. OECD transzferár irányelvek a multinacionális vállalkozások es az adóhatóságok számára - 2010
    Parallel Title: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010; (Slovenian version)
    Parallel Title: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010; (Serbian version)
    Parallel Title: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010; (Ukrainian version)
    Keywords: Finance and Investment ; Taxation ; Trade ; Industry and Services
    Abstract: Le Linee Guida dell’OCSE sui prezzi di trasferimento per le imprese multinazionali e le amministrazioni fiscali forniscono orientamenti sull'applicazione del "principio di libera concorrenza", che è il principio riconosciuto a livello internazionale sul quale si basa il regime del transfer pricing, cioè la valutazione, a fini fiscali, delle transazioni transfrontaliere tra imprese associate. In un'economia globale nella quale le imprese multinazionali hanno un ruolo significativo, il regime dei prezzi di trasferimento assume un'importanza prioritaria sia per le amministrazioni fiscali sia per i contribuenti. Gli Stati devono assicurarsi che gli utili imponibili delle multinazionali non siano artificialmente trasferiti in un altro Paese e che la base imponibile dichiarata dalle multinazionali nei loro rispettivi Paesi corrisponda alla loro attività economica reale. È essenziale, inoltre, che i contribuenti vedano ridotti i rischi di doppia imposizione economica legati a un contenzioso tra due Paesi sulla determinazione della remunerazione a valori di mercato delle transazioni transfrontaliere con imprese associate. La versione originale delle Linee Guida dell’OCSE sui prezzi di trasferimento è stata approvata dal Consiglio dell'OCSE nel 1995. Le Linee Guida sono poi state parzialmente aggiornate nel 2009, in primo luogo per integrare le modifiche introdotte nel 2008 al Modello di Convenzione fiscale OCSE riguardanti il nuovo paragrafo 5 dell'articolo 25 in materia di arbitrato e il commentario dell'articolo 25 sull'uso della procedura amichevole per risolvere le controversie tributarie internazionali. Nell'edizione del 2010 sono state apportate notevoli revisioni ai capitoli I, II e III, introducendo nuovi orientamenti sulla scelta del metodo più appropriato alle circostanze del caso per la determinazione dei prezzi di trasferimento, sull'applicazione pratica dei metodi basati sull'utile delle transazioni (il metodo del margine netto della transazione e il metodo di ripartizione dell'utile) e sulla performance dell'analisi di comparabilità. È stato inoltre aggiunto un nuovo capitolo IX che presenta gli aspetti delle riorganizzazioni aziendali relativi ai prezzi di trasferimento. Notevoli cambiamenti sono stati anche apportati in tutti gli altri capitoli delle Linee Guida dell’OCSE sui prezzi di trasferimento.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264188945
    Language: English
    Pages: Online-Ressource (248 p.)
    Parallel Title: Parallelausg. Strengthening Social Cohesion in Korea; (Korean version)
    Parallel Title: Erscheint auch als Strengthening social cohesion in Korea
    Keywords: Soziale Lage ; Wirtschaftswachstum ; Einkommensverteilung ; Sozialpolitik ; Arbeitsmarktsegmentation ; Südkorea ; Social Issues/Migration/Health ; Korea, Republic of ; Südkorea ; Sozialpolitik
    Abstract: Korea is confronting a serious challenges. It has to improve income equality in the context of a severe demographic transition. Such a transition, from one of the youngest populations in the OECD at present to the second oldest by 2050, may boost the need for public spending and slow economic growth. In this context and as the pace of population ageing is accelerating, it is important to act quickly in a wide range of areas: -Policies to sustain Korea’s growth potential in the face of falling labour inputs; -Measures that improve both growth and equality; -Carefully-targeted increases in social spending to reduce inequality and poverty; -Financing higher social spending, with priority given to a reform of tax and social security that minimises the negative impact on output growth. Against the background of these broad challenges, which are discussed in a specific, setting-the-ground, Chapter, the report suggests policy options, based on the practices and reforms of other countries, in the following four areas: I) Income Distribution and Poverty; II) Tackling the Duality of the Labour Market; III) Early Childcare; and IV) Moving beyond Hospitals to better Care in the Community.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264188822
    Language: Multiple languages
    Pages: Online-Ressource (77 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the Broccoli Standard. This brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade of broccoli.
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  • 31
    ISBN: 9789264205727
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Isle of Man
    Abstract: This report contains Phase 1 and Phase 2 review of the Isle of Man, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202306
    Language: English
    Pages: Online-Ressource (208 p.)
    Series Statement: Development Centre Studies
    Parallel Title: Parallelausg. Startup América Latina ; Promoviendo la innovación en la región
    Parallel Title: Erscheint auch als Start-up Latin America
    Keywords: Unternehmensgründung ; Gründungsförderung ; Technologiepolitik ; Lateinamerika ; Development ; Industry and Services
    Abstract: This report reviews the policy mix to support knowledge-based start-ups in six countries in Latin America, including Argentina, Brazil, Chile, Colombia, Mexico and Peru. It discusses role of public policies in supporting the creation of start-ups, it presents an overview of the rationale and scope of state intervention and it summarises the experience of OECD countries, focusing on Australia, Finland and Israel. The report provides a comparative assessment of the experience of the six Latin American countries. Following the literature and the experience of countries it develops a taxonomy of instruments targeted to promote entrepreneurship and it compares the policy mix available in the different countries in Latin America. It also identifies recommendations to improve the policy framework for start-up promotion in Latin America. Country notes are available for each of the six studied countries. The report has been elaborated in the framework of the Development Centre's policy dialogue on innovation policies in Latin America.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203204
    Language: Russian
    Pages: Online-Ressource (116 p.)
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises, 2011 Edition
    Parallel Title: Parallelausg. Les principes directeurs de l'OCDE à l'intention des entreprises multinationales
    Parallel Title: Parallelausg. OECD-Leitsätze für multinationale Unternehmen
    Parallel Title: Parallelausg. Líneas Directrices de la OCDE para Empresas Multinacionales
    Parallel Title: Parallelausg. Linee Guida OCSE destinate alle Imprese Multinazionali 2011
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises 2011 Edition (Chinese version)
    Keywords: Finance and Investment ; Governance ; Industry and Services
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264195158
    Language: English
    Pages: Online-Ressource (118 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Grön tillväxt i Stockholm, Sverige
    Parallel Title: Erscheint auch als Green growth in Stockholm, Sweden
    Keywords: Nachhaltige Stadtentwicklung ; Stockholm ; Environment ; Governance ; Urban, Rural and Regional Development ; Sweden
    Abstract: This report studies green growth trends, challenges and opportunities in the City of Stockholm, Sweden. It first analyses socio-economic trends and the environmental performance of the city and the county of Stockholm; then it reviews urban policies for land use, transport, buildings, waste, energy and water that contribute to economic growth and reduce pressure on the environment; thirdly assesses Stockholm’s green innovation potential in areas such as cleantech, ICT and university to business linkages; and finally it examines local, regional and national institutions, including horizontal and vertical coordination mechanisms that strengthen cross-sectoral and multilevel governance for green growth.
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  • 35
    ISBN: 9789264205444
    Language: English
    Pages: Online-Ressource (90 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Nigeria
    Abstract: This report presents the Phase 1 Global Forum Peer Review of Nigeria 2013. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 36
    ISBN: 9789264202795
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Bahamas
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for the Bahamas, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187597
    Language: French
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: Santé mentale et emploi
    Parallel Title: Parallelausg. Mental Health and Work; Belgium
    Keywords: Employment ; Social Issues/Migration/Health ; Belgium
    Abstract: Dans les pays de l’OCDE, la gestion des problèmes de santé mentale dans la population d’âge actif devient un enjeu essentiel pour les politiques sociales et du marché du travail. Les gouvernements de ces pays sont de plus en plus nombreux à reconnaître que les pouvoirs publics ont un rôle important à jouer pour maintenir au travail les personnes souffrant de troubles mentaux ou pour faciliter la réintégration de celles qui sont sorties du marché de l’emploi, ainsi que pour prévenir l’apparition de ce type de troubles. Ce rapport relatif à la Belgique est le premier d’une série de travaux analysant l’approche adoptée par différents pays de l’OCDE face aux défis plus larges, décrits dans la publication Mal-être au travail ? Mythes et réalités sur la santé mentale et l’emploi (OCDE, 2012), auxquels sont confrontés les pouvoirs publics en matière d’éducation, de santé, de politique sociale et d’emploi. Sa conclusion est que la Belgique dispose déjà d’un système comportant de nombreux atouts structurels, qui ne sont cependant pas encore exploités de manière optimale.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264195325
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth in cities
    RVK:
    Keywords: Nachhaltige Stadtentwicklung ; OECD-Staaten ; Umweltpolitik ; Internationale Kooperation ; Ballungsraum ; Großstadt ; Ökologische Marktwirtschaft ; Einflussgröße ; Interesse ; Entwicklung ; Unterentwicklung ; Ursache ; Wirtschaftswachstum ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Stadtentwicklung ; Umweltqualität ; Nachhaltigkeit ; Umweltpolitik
    Abstract: This report synthesises the findings from six case studies of urban green growth policies, four at city level (Paris, Chicago, Stockholm, Kitakyushu) and two at the national level (China, Korea). It offers a definition of urban green growth and a framework for analysing how it might play out in different types of cities. It demonstrates the importance of urban policies for achieving national environmental policy goals and discusses the increased efficiency of policy intervention at the urban level. It identifies urban activities to reduce environmental impact that are most likely to contribute to the policy priorities of job creation, urban attractiveness, metro-regional supply of green products and services, and increased urban land values. It also provides guidance on addressing potential financing and governance challenges that may arise in pursuing urban green growth. Finally, the report offers a preliminary proposal for how green growth in cities could be measured.
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  • 39
    ISBN: 9789264192003
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Island ; Taxation ; Iceland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 40
    ISBN: 9789264205567
    Language: English
    Pages: Online-Ressource (122 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; China, People’s Republic
    Abstract: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for the People's Republic of China, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202733
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Erscheint auch als Women and financial education
    Keywords: Frauen ; Finanzwissen ; OECD-Staaten ; Welt ; Education ; Finance and Investment ; Bericht ; Frau ; Finanzwirtschaft ; Bildung ; OECD
    Abstract: Gender equality in terms of economic and financial opportunities is becoming increasingly relevant at both national and international level. The need to address the financial literacy of women and girls as a way to improve their financial empowerment, opportunities, and well-being has been acknowledged by the G20 Leader’s Declaration in June 2012, as well as part of a wider horizontal OECD project on gender equality. The OECD International Network on Financial Education (INFE) established a dedicated workstream in 2010 to address the needs of women for financial education under the support of the Russia/World Bank/OECD Trust Fund for financial literacy and education. This book collects the work carried out within this workstream, including policy guidance to help policy makers address women's and girls' needs for financial education, and a comprehensive analysis of the current status of knowledge on gender differences in financial literacy and policy responses in terms of financial education for women and girls.
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  • 42
    ISBN: 9789264205703
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Ireland
    Abstract: This report contains Phase 1 and Phase 2 reviews of Ireland, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201453
    Language: English
    Pages: Online-Ressource (142 p.)
    Parallel Title: Erscheint auch als Aid for trade in action
    Keywords: Entwicklungshilfe ; Außenhandel ; Außenwirtschaftsförderung ; Welt ; Entwicklungshilfe ; Fairer Handel ; Liberalisierung ; Außenhandel ; Marktzugang ; Wettbewerbsfähigkeit ; Entwicklung ; Unterentwicklung ; Ursache ; Sozioökonomischer Wandel ; Development ; Trade ; Entwicklungsländer
    Abstract: History has shown that openness to trade is a key ingredient for economic success and for improved living standards. But simply opening the economy to international trade is not enough. Developing countries – especially the least developed – require help in building their trade-related capacities in terms of information, policies, procedures, institutions and infrastructure, so as to compete effectively in the global economy. Aid for trade aims to help countries overcome the supply-side constraints that inhibit their ability to benefit from market access opportunities. The almost 300 case stories show clear results of how aid-for-trade programmes are helping developing countries to build human, institutional and infrastructure capacity to integrate into regional and global markets and to make good use of trade opportunities. Together, these stories are a rich and varied source of information on the results of aid for trade activities – an indication of the progress achieved by the Aid-for-Trade Initiative.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264175556
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Erscheint auch als Electricity in a climate-constrained world
    Keywords: Klimawandel ; Klimapolitik ; Elektrizitätswirtschaft ; Welt ; Energy
    Abstract: Electricity use is growing worldwide, providing a range of energy services: lighting, heating and cooling, specific industrial uses, entertainment, information technologies, and mobility. Because its generation remains largely based on fossil fuels, electricity is also the largest and the fastest-growing source of energy-related CO2 emissions, the primary cause of human-induced climate change. Forecasts from the IEA and others show that “decarbonising” electricity and enhancing end-use efficiency can make major contributions to the fight against climate change. Global and regional trends on electricity supply and demand indicate the magnitude of the decarbonisation challenge ahead. As climate concerns become an essential component of energy policy-making, the generation and use of electricity will be subject to increasingly strong policy actions by governments to reduce their associated CO2 emissions. Despite these actions, and despite very rapid growth in renewable energy generation, significant technology and policy challenges remain if this unprecedented essential transition is to be achieved. This book provides an authoritative resource on progress to date in this area, with statistics related to CO2 and the electricity sector across ten regions of the world. It also presents topical analyses on meeting the challenge of rapidly curbing CO2 emissions from electricity, from both a policy and technology perspective.
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  • 45
    ISBN: 9789264202634
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Virgin Islands, British
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review of the British Virgin Islands, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264128712
    Language: English
    Pages: Online-Ressource (348 p.)
    Series Statement: OECD Reviews of Innovation Policy
    Parallel Title: Erscheint auch als Innovation in Southeast Asia
    Keywords: Technologiepolitik ; Südostasien ; Science and Technology
    Abstract: The Southeast Asian (SEA) region is one of the most dynamic in the world. It is in a period of transition as its national economies become strongly integrated into global knowledge networks. Science and technology (S&T) offer opportunities for countries to ‘move up the value chain’. A better understanding of existing capabilities helps enhance mutually beneficial S&T and innovation co-operation between SEA and OECD countries. This review provides a quantitative and qualitative assessment of Southeast Asian countries’ capacity in S&T and innovation. A regional synthesis highlights current performance and intra- and extra-regional knowledge circulation, including flows between the Southeast Asian region and the established centres of knowledge production such as the EU, Japan and the United States. The country profiles describe the dynamics of national innovation systems and their relation to international knowledge flows, taking into account the wider framework conditions for innovation.
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  • 47
    ISBN: 9789264205741
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Italy
    Abstract: This report contains Phase 1 and Phase 2 reports for Italy, now inorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org .
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  • 48
    ISBN: 9789264205581
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Denmark
    Abstract: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Denmark, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187412
    Language: French
    Pages: Online-Ressource (208 p.) , ill.
    Series Statement: Cahiers de l'Afrique de l'Ouest
    Parallel Title: Parallelausg. Settlement, Market and Food Security
    Keywords: Agriculture and Food ; Development
    Abstract: Selon les prévisions actuelles, la population de l'Afrique de l'Ouest devrait doubler d'ici 2050. Cette publication étudie comment les systèmes de production et les politiques agricoles devront changer pour soutenir cette croissance.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264189560
    Language: English
    Pages: Online-Ressource (200 p.) , ill.
    Parallel Title: Erscheint auch als Interconnected economies
    RVK:
    Keywords: Internationale Wirtschaft ; Internationale Produktion ; Betriebliche Wertschöpfung ; Welt ; Wirtschaftsbeziehungen ; Wirtschaftskooperation ; Wertschöpfungskette ; Nichttarifäres Handelshemmnis ; Liberalisierung ; Außenhandel ; Finance and Investment ; Science and Technology ; Trade ; Industry and Services ; Erde ; Welt ; Globalisierung ; Weltwirtschaft ; Außenhandelspolitik ; Wertschöpfung
    Abstract: Global Value Chains (GVCs) have exploded in the past decade and refer to the international dispersion of design, production, assembly, marketing and distribution of services, activities, and products. Different stages in the production process are increasingly located across different economies, and intermediate inputs like parts and components are produced in one country and then exported to other countries for further production and/or assembly into final products. The functional and spatial fragmentation that has occurred within GVCs has significantly reshaped the global economic landscape, thereby raising some new major policy challenges for OECD countries and emerging countries alike: trade policy, competitiveness, upgrading and innovation and the management of global systemic risk.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190375
    Language: Spanish
    Pages: Online-Ressource (312 p.)
    Parallel Title: Parallelausg. Getting It Right; Strategic Agenda for Reforms in Mexico
    Keywords: Governance ; Mexico
    Abstract: El Getting It Right constituye una de las herramientas más completas que ha diseñado la OCDE para ayudar a los países que inician una nueva administración. En esta publicación tratamos de concentrar el conocimiento multidisciplinario con el que cuenta la OCDE sobre México, enriquecido con la experiencia internacional y con la comparación basada en mejores prácticas. Además, este documento identifica las fortalezas y debilidades de la economía mexicana, a fin de apoyar el diseño, la promoción y la implementación de las políticas públicas clave para un mejor desempeño económico.
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  • 52
    ISBN: 9789264203808
    Language: English
    Pages: Online-Ressource (20 p)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 430 ; Corrosion cutanée in vitro ; Essai de résistance électrique transcutanée (RET)
    Keywords: Environment
    Abstract: The present Test Guideline addresses the human health hazard endpoint skin corrosion, following exposure to a test chemical. Skin corrosion is defined as the production of irreversible tissue damage, manifested as visible necrosis of the skin, according to the definition of the Globally Harmonised System for Classification and Labeling of Chemicals. This Test Guideline describes an in vitro procedure allowing the identification of non-corrosive and corrosive substances and mixtures, based on the rat skin transcutaneous electrical resistance (TER) test method. The test chemical is applied to three skin discs for a duration not exceeding 24 hours. Corrosive substances are identified by their ability to produce a loss of normal stratum corneum integrity and barrier function, which is measured as a reduction in the TER below a threshold level (5kΩ for rat). A dye-binding step incorporated into the test procedure enables to determine whether the increase in ionic permeability is due to physical destruction of the stratum corneum. This Test Guideline also includes a set of Performance Standards (PS) for the assessment of similar and modified TER-based test methods.
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  • 53
    ISBN: 9789264203778
    Language: French
    Pages: Online-Ressource (9 p)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 5
    Parallel Title: Parallelausg. Introduction to OECD Test Guidelines on Pesticide Residues Chemistry - Section 5 Part A
    Keywords: Environment
    Abstract: Les Lignes directrices de l'OCDE pour les essais concernant la chimie des résidus de pesticides ont pour objectif d'évaluer l'exposition aux pesticides en identifiant leurs résidus dans les aliments pour l'homme ou les produits alimentaires destinés aux animaux, afin d'estimer les risques alimentaires et de fixer des limites maximales de résidus. Elles ont été mises au point à partir de lignes directrices utilisées depuis de nombreuses années dans les pays de l'OCDE et par l'organisation des Nations Unies pour l'alimentation et l'agriculture. La nature particulière de chaque étude, l'utilisation escomptée du pesticide, et les méthodes particulières nécessaires pour élucider la voie métabolique de chaque produit chimique interdisent de donner une description de la méthode d'essai aussi prescriptive qu'il est généralement exigé des autres Lignes directrices de l'OCDE pour les essais. Les études de résidus de pesticides sont complexes; il est impossible de spécifier par anticipation tous les paramètres dans les Lignes directrices, et chaque étude doit être élaborée individuellement. De ce fait, les Lignes directrices de la partie A de la section 5 comprennent des éléments qui diffèrent de ceux des autres sections (1-4) des Lignes directrices de l'OCDE pour les essais de produits chimiques.
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  • 54
    ISBN: 9789264203815
    Language: French
    Pages: Online-Ressource (22 p)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 430; In Vitro Skin Corrosion; Transcutaneous Electrical Resistance Test Method (TER)
    Keywords: Environment
    Abstract: La présente Ligne directrice porte sur le danger de corrosion cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La corrosion cutanée désigne la survenue de lésions irréversibles de la peau qui se manifestent par une nécrose visible, selon la définition du Système Général Harmonisé pour la Classification et l’Étiquetage des produits chimiques. Cette Ligne directrice décrit une procédure in vitro permettant d’identifier les substances et mélanges corrosifs et non corrosifs, en s’appuyant sur la méthode d’essai de résistance électrique transcutanée (RET) pratiquée sur un épiderme de rat. Le produit chimique testé est appliqué sur des disques cutanés (au nombre de trois) pendant une durée n’excédant pas 24 heures. Les substances corrosives sont identifiées par leur capacité à produire une perte de l’intégrité du stratum corneum normal et de sa fonction de barrière, qui est mesurée par la réduction du RET au-dessous d'un seuil d'avertissement (5kΩ pour le rat). Une étape de coloration incorporée à la procédure d'essai permet de déterminer si l'augmentation de la perméabilité ionique est due à la destruction physique du stratum corneum. Cette Ligne directrice comprend également un ensemble de normes de performance pour l’évaluation de méthodes d’essai (RET) similaires ou modifiées.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203884
    Language: English
    Pages: Online-Ressource (21 p)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 439 ; Irritation cutanée in vitro; essai sur épiderme humain reconstitué
    Keywords: Environment
    Abstract: This Test Guideline describes an in vitro procedure that may be used for the hazard identification of irritant chemicals (substances and mixtures) in accordance with the UN Globally Harmonized System of Classification and Labelling (GHS) Category 2. It is based on reconstructed human epidermis (RhE), which in its overall design closely mimics the biochemical and physiological properties of the upper parts of the human skin. Cell viability is measured by enzymatic conversion of the vital dye MTT into a blue formazan salt that is quantitatively measured after extraction from tissues. Irritant test chemicals are identified by their ability to decrease cell viability below defined threshold levels (below or equal to 50% for UN GHS Category 2). This Test Guideline also includes a set of Performance Standards for the assessment of similar and modified RhE-based test methods. There are four validated test methods that adhere to this Test Guideline. Depending on the regulatory framework and the classification system in use, this procedure may be used to determine the skin irritancy of test substances as a stand-alone replacement test for in vivo skin irritation testing, or as a partial replacement test, within a tiered testing strategy.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203792
    Language: French
    Pages: Online-Ressource (26 p)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 210; Fish, Early-life Stage Toxicity Test
    Keywords: Environment
    Abstract: La méthode d'essai décrite dans cette Ligne directrice, est prévue pour définir les effets létaux et sublétaux des produits chimiques sur les premiers stades de vie des espèces examinés. Les premiers stades de vie des poissons sont exposés à cinq concentrations de la substance d'essai dissoute dans l'eau, de préférence dans des conditions de renouvellement continu du milieu, ou s'il y a lieu, dans des conditions semi-statiques. L'essai commence en plaçant les oeufs fécondés (au moins 80 par niveau de concentration) dans les chambres d'essai (quatre au mimimum), et continue au moins jusqu'à ce que tous les poissons témoins s’alimentent de façon autonome. Les effets létaux et sublétaux sont évalués et comparés aux valeurs témoin, soit pour déterminer la concentration la plus basse pour laquelle on observe un effet, et la concentration sans effet observé, soit pour déterminer la concentration qui engendre un effet de x% sur les poissons selon l’effet mesuré. Le rapport d'étude inclut la mesure des concentrations de la substance d'essai dans l'eau à intervalles réguliers (cinq au moins), de l'oxygène dissous, de la température, du pH, la dureté et la salinité totale, du poids et de la longueur des poissons, les observations d'apparence anormale, de comportement anormal, de l’éclosion et de la survie, ainsi que la concentration sans effet observé ou la concentration qui engendre un effet de x% sur les poissons.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264117112
    Language: English
    Pages: Online-Ressource (130 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Grèce 2011
    Keywords: Development ; Greece
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. The aim is to assess the extent to which the development policies, strategies and activities of the reviewed country meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203235
    Language: Greek, Modern (1453- )
    Pages: Online-Ressource (200 p.) , ill.
    Parallel Title: Parallelausg. Greece; Reform of Social Welfare Programmes
    Keywords: Governance ; Social Issues/Migration/Health ; Greece
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203969
    Language: Russian
    Pages: Online-Ressource (72 p.)
    Parallel Title: Parallelausg. Capital Markets in Eurasia; Two Decades of Reform
    Keywords: Finance and Investment ; Governance
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201637
    Language: English
    Pages: Online-Ressource (33 p)
    Series Statement: Better Policies
    Keywords: Economics ; Slovak Republic
    Abstract: Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, this book tailors the OECD’s policy advice to the specific and timely priorities of the Slovak Republic, focusing on how its government can make reform happen.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207998
    Language: English
    Pages: Online-Ressource (46 p)
    Series Statement: Better Policies
    Keywords: Economics ; Russian Federation
    Abstract: Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, this book tailors the OECD’s policy advice to the specific and timely priorities of Russia, focusing on how its government can make reform happen.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264193338
    Language: English
    Pages: Online-Ressource (277 p.) , ill.
    Series Statement: Higher Education in Regional and City Development
    Keywords: Hochschule ; Regionalentwicklung ; Regionalpolitik ; Mexiko ; Education ; Urban, Rural and Regional Development ; Mexico
    Abstract: Sonora is one of wealthiest states in Mexico and has made great strides in building its human capital and skills. How can Sonora turn the potential of its universities and technological institutions into an active asset for economic and social development? How can it improve the equity, quality and relevance of education at all levels? This publication explores a range of helpful policy measures and institutional reforms to mobilise higher education for regional development. It is part of the series of the OECD reviews of Higher Education in Regional and City Development. These reviews help mobilise higher education institutions for economic, social and cultural development of cities and regions. They analyse how the higher education system impacts upon regional and local development and bring together universities, other higher education institutions and public and private agencies to identify strategic goals and to work towards them.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209251
    Language: French
    Pages: Online-Ressource (91 p.)
    Parallel Title: Parallelausg. France; Restoring Competitiveness
    Parallel Title: Parallelausg.: France: Restoring Competitiveness
    Keywords: Economics ; France
    Abstract: Ce rapport condense les résultats clés analysés par l’OCDE concernant l’économie française. Dans l’ensemble il constate que sa productivité est élevée mais elle n’est pas assez dynamique pour maintenir de la croissance. En particulier, il suggère d’augmenter la recherche et l’innovation, de renforcer la compétition et de réduire les contraintes réglementaires pour rendre le secteur public plus efficace. Il propose de réformer la fiscalité pour promouvoir l’emploi et l’investissement, d'améliorer la performance du système éducatif et celui de la formation professionnelle, ainsi que le fonctionnement du marché du logement.
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  • 64
    ISBN: 9789264205055
    Language: English
    Pages: Online-Ressource (240 p.)
    Series Statement: Nuclear Regulation
    Keywords: Nuclear Energy
    Abstract: As manifested by an increasingly globalised media, a nuclear accident anywhere quickly becomes a potential concern for people everywhere. It is therefore of prime importance that nuclear regulators’ communication strategies take into consideration the expectations and concerns of the public and provide sound information not only for the people of the affected country, but also for citizens worldwide. Public trust is a key element in being able to do so effectively and of particular importance when there are consequences for people or the environment. International co-operation can play a fundamental role in helping to improve crisis communication on national and global scales in the event of a nuclear accident or radiological emergency. These proceedings contain the papers, recommendations and conclusions of the workshop, which was attended by over 180 experts from 27 countries and 6 international organisations.
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  • 65
    Language: English
    Pages: Online-Ressource (24 p.)
    Series Statement: OECD Employment Policy Papers no.4
    Keywords: Employment ; Industry and Services
    Abstract: Inclusive entrepreneurship policies are intended to give everybody the opportunity to start up in business or self-employment regardless of their social background and to improve labour market outcomes for people who are under-represented or disadvantaged in entrepreneurship and self-employment. This may occur directly, through increasing the number and quality of businesses and self-employment start-up activities, or indirectly, by providing an improved pathway to employment for people who do not eventually start-up or remain in business or self-employment. They work by targeting specific populations such as youth, seniors, women, the disabled, ex-offenders, ethnic minorities, and the unemployed with tailored interventions or improved accessibility to mainstream actions in areas such as access to start-up financing; training, mentoring and consultancy; entrepreneurship education and awareness raising; network building; or improvements to social security and business regulation systems.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264189034
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: Recruiting Immigrant Workers
    Parallel Title: Parallelausg. Zuwanderung ausländischer Arbeitskräfte; Deutschland
    Parallel Title: Parallelausg.: Zuwanderung ausländischer Arbeitskräfte: Deutschland
    Parallel Title: Erscheint auch als Recruiting immigrant workers
    Keywords: Arbeitsmigranten ; Migrationspolitik ; Arbeitsmarktpolitik ; Deutschland ; Employment ; Social Issues/Migration/Health ; Germany ; Deutschland ; Arbeitsmarktpolitik ; Migrationspolitik ; Arbeitsmobilität
    Abstract: Recent reforms have put Germany among the OECD countries with the fewest restrictions on labour migration for highly-skilled occupations, yet inflows continue to be relatively low. As labour migration is supposed to be one means to help meet future labour and skill shortages caused by a shrinking working-age population, this book addresses the question of how to ensure that international recruitment can help meet urgent needs in the labour market which cannot be met locally. The review examines key issues in the design of the German labour migration system, on the demand side and on the supply side. German employers can recruit from abroad for any job requiring university-level qualifications. Yet even employers declaring shortages have not done so, in part, due to their insistence on German-language skills and specific qualifications, and in part to a perception that international recruitment is complex and unreliable. While the process could be made more transparent, its negative reputation is unjustified. International students appear well positioned to meet employer concerns, but Germany could do more to promote this channel for labour migration. A large part of the demand is also expected in skilled occupations requiring non-tertiary vocational training, but here, channels remain more restrictive. To address anticipated shortages in these occupations, more should be done to recruit into the dual system, and Germany’s new recognition framework could contribute to open new channels.
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  • 67
    ISBN: 9789264028050
    Language: French
    Pages: Online-Ressource (166 p.)
    Parallel Title: Parallelausg. Equity and Quality in Education; Supporting Disadvantaged Students and Schools
    Parallel Title: Parallelausg.: Equity and Quality in Education: Supporting Disadvantaged Students and Schools
    Keywords: Education
    Abstract: Dans les pays de l’OCDE, près d’un élève sur cinq n’atteint pas le niveau minimum de compétences de base. En outre, les élèves issus de milieux socio-économiques défavorisés sont deux fois plus susceptibles d’obtenir de mauvais résultats scolaires. Le manque d’équité et d’inclusion peut entraîner l’échec scolaire : en moyenne, un jeune sur cinq quitte ainsi l’école avant la fin du deuxième cycle de l’enseignement secondaire. La réduction de l’échec scolaire est bénéfique, tant pour la société que pour les individus. Les systèmes d’éducation les plus performants des pays de l’OCDE sont ceux qui allient qualité et équité. Ce rapport présente une série de recommandations politiques pour permettre aux systèmes d’éducation d’accompagner l’ensemble de leurs élèves vers la réussite.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264123229
    Language: English
    Pages: Online-Ressource (224 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Parallelausg. Relatório Territorial da OCDE; Brasil 2013
    Parallel Title: Parallelausg.: Relatório Territorial da OCDE: Brasil 2013
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    Keywords: Regionales Wachstum ; Regionalpolitik ; Brasilien ; Governance ; Urban, Rural and Regional Development ; Brazil ; Brasilien ; Regionalwirtschaft
    Abstract: This review, which draws on data and comparative perspectives from OECD countries, highlights challenges that Brazil will need to tackle, including those related to fiscal arrangements among the sub-national governments, building administrative capacity at the local level, and fostering cross-sectoral co-ordination in federal programming
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264191747
    Language: German
    Pages: Online-Ressource (212 p.)
    Parallel Title: Parallelausg. Recruiting Immigrant Workers; Germany 2013
    Parallel Title: Parallelausg.: Recruiting Immigrant Workers: Germany 2013
    Keywords: Employment ; Social Issues/Migration/Health ; Germany
    Abstract: Die jüngsten Reformen haben Deutschland zu einem der OECD-Länder mit den geringsten Beschränkungen für die Zuwanderung von hochqualifizierten Fachkräften gemacht, die Zahl der Zuzüge ist jedoch nach wie vor relativ gering. Da die Arbeitsmigration als eine der Möglichkeiten zur Bewältigung des Arbeits- und Fachkräftemangels gilt, zu dem es infolge des Rückgangs der Bevölkerung im Erwerbsalter kommt, befasst sich diese Publikation mit der Frage, wie gewährleistet werden kann, dass dringendem Arbeitsmarktbedarf, der nicht mit inländischen Arbeitskräften zu decken ist, durch internationale Arbeitsmigration begegnet werden kann. Der Bericht untersucht wichtige Fragen in Bezug auf die Gestaltung des deutschen Systems der Arbeitsmigration, sowohl von der Nachfrage- als auch von der Angebotsseite her. Deutsche Arbeitgeber können alle Arbeitsplätze, für die ein Hochschulabschluss erforderlich ist, mit Arbeitskräften aus dem Ausland besetzen. Doch selbst Arbeitgeber, die über Fachkräftemangel klagen, haben dies bislang häufig nicht getan, z.T. weil sie auf gute deutsche Sprachkenntnisse und besondere Qualifikationen bestehen, z.T. aber auch weil sie die Verfahren der internationalen Personalanwerbung für komplex und unzuverlässig halten. Diese Verfahren könnten zwar transparenter gestaltet werden, ihr schlechter Ruf ist aber dennoch ungerechtfertigt. Internationale Studierende scheinen gut geeignet, den Anforderungen der Arbeitgeber gerecht zu werden, Deutschland könnte jedoch mehr unternehmen, um diesen Weg der Arbeitsmigration zu fördern. Mit einer starken Nachfrage ist auch in Berufen zu rechnen, die eine abgeschlossene nicht universitäre Berufsausbildung voraussetzen; für diese Berufe gelten jedoch nach wie vor strengere Beschränkungen. Zur Behebung absehbarer Personalengpässe in diesen Berufen sollte mehr getan werden, um ausländische Arbeitskräfte für das duale System zu gewinnen, wobei Deutschlands neuer Rahmen für die Anerkennung von Berufsqualifikationen beitragen könnte, um neue Zuwanderungsmöglichkeiten zu schaffen.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202061
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Series Statement: Conflict and Fragility
    Parallel Title: Parallelausg. Genre et renforcement de l'État dans les pays en situation de conflit ou de fragilité
    Parallel Title: Parallelausg.: Genre et renforcement de l'État dans les pays en situation de conflit ou de fragilité
    Parallel Title: Erscheint auch als Gender and statebuilding in fragile and conflict-affected states
    Keywords: Development ; Staat ; Krisengebiet ; Gender Mainstreaming
    Abstract: This publication provides an overview of the key issues, challenges and opportunities for ensuring more systematic consideration of gender issues in statebuilding in fragile and conflict-affected countries. It makes the case for gender-sensitive statebuilding based on the inherent value of gender equality as well as its contribution to better development outcomes and the achievement of peacebuilding and statebuilding goals. The report also spells out some of the contextual challenges and operational constraints that stifle progress in this area. Based on a series of empirical examples of donor practices, the report finally distills key success factors and concrete entry points for tackling these challenges and achieving a more effective, more politically informed approach to integrating gender into statebuilding.
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  • 71
    ISBN: 9789264255647
    Language: English
    Pages: Online-Ressource (70 p.)
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2013 ; Promesses et résultats
    Parallel Title: Parallelausg.: Examen mutuel de l'efficacité du développement en Afrique 2013: Promesses et résultats
    Keywords: Development
    Abstract: The Mutual Review of Development Effectiveness is an exercise in mutual accountability undertaken jointly by the UN Economic Commission for Africa and the OECD following a request of NEPAD Heads of State and Government in 2003. Its purpose is to assess what has been done by Africa and its development partners to deliver commitments in relation to development in Africa, what results have been achieved, and what the key future priorities are. It complements the self-assessments produced by each side to the partnership, and is in line with the shift in emphasis from aid effectiveness to development effectiveness, and the emphasis on mutual accountability at Busan. NEPAD Heads of State and Government and AU/ECA Finance Ministers have reaffirmed the value of this exercise. The 2013 report follows the same structure as the interim and previous reports, divided into 4 main ‘clusters’ of issues covering: sustainable economic growth, investing in people, good governance and financing for development.
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  • 72
    Language: English
    Pages: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Series Statement: OECD green growth papers 2013, 09
    Keywords: Environment ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This report presents a snapshot of the global renewable energy industry and investigates what this global industry can mean for local development. This industry is rapidly growing in response to countries’ activities to reduce their carbon emissions. The deployment of renewable energy is seen as a key development opportunity for rural regions and a way for governments to give substance to “green growth” claims. The paper suggests that local governments and other institutions will be central agents in the success of the transition of regional areas to low-carbon economies.
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  • 73
    Language: English
    Pages: 1 Online-Ressource (circa 21 Seiten) , Illustrationen
    Series Statement: OECD green growth papers 2013, 05
    Keywords: Environment ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: The objective of the paper is to lay out the state of knowledge on the role of innovation and the diffusion of technologies in the greening of global value chains as well as some of the main policy issues and key research gaps1. A special emphasis will be put on developing countries in which innovation, skills and technological absorptive capacities tend to be lower while green technologies are urgently needed. The structure of the paper is extremely simple. In a first part, we give some concepts and definitions on technology, innovation, and the channels of technology diffusion. In a second part, we use various statistics (green patents, trade flows, and foreign direct investments) and illustrative examples to describe how technology and knowledge is created today and disseminated across countries. For data reasons, we mostly focus on climate-mitigation technologies, but there are good reasons to think that other green technologies do not significantly differ from the “average” climate mitigation technology. Then, we list and discuss key policy challenges (the role of environmental policies, intellectual property rights, capacity building, etc.). The conclusion summarizes the main lessons.
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  • 74
    Language: English
    Pages: 1 Online-Ressource (circa 226 Seiten) , Illustrationen
    Series Statement: OECD green growth papers 2013, 10
    Keywords: Environment ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Green skills, that is, skills needed in a low-carbon economy, will be required in all sectors and at all levels in the workforce as emerging economic activities create new (or renewed) occupations. Structural changes will realign sectors that are likely to decline as a result of the greening of the economy and workers will need to be retrained accordingly. The successful transition to a low-carbon economy will only be possible if workers can flexibly adapt and transfer from areas of decreasing employment to new industries. This paper suggests that the role of skills and education and training policies should be an important component of the ecological transformation process.
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  • 75
    Language: English
    Pages: 1 Online-Ressource (circa 65 Seiten) , Illustrationen
    Series Statement: OECD tourism papers 2013, 02
    Keywords: Industry and Services
    Abstract: Mature tourism economies need to regain competitiveness as a new source of growth. Active policies require a good understanding of the determinants of competitiveness. This measurement framework includes a short list of core and additional indicators to guide governments in their analysis of tourism competitiveness and to inform tourism policy development. This framework is to be considered by countries as a toolkit and a guide. Pilot testing of the indicators will drive the work forward. The report was reviewed and approved by the OECD Tourism Committee on 10 April 2013.
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  • 76
    Language: English
    Pages: 1 Online-Ressource (circa 29 Seiten) , Illustrationen
    Series Statement: OECD environment policy paper no. 02 (December 2013)
    Series Statement: OECD Environment Policy Papers no.2
    Keywords: Treibhausgas-Emissionen ; Ökosteuer ; Umweltpolitik ; Schweden ; Environment ; Taxation ; Sweden ; Amtsdruckschrift ; Graue Literatur
    Abstract: Sweden was facing a serious soil acidification and water eutrophication problem caused partly by emissions of nitrogen oxides (NOx) from combustion processes in transport, industry and power. In 1992, Sweden introduced a high tax on NOx emissions from large combustion sources (e.g. power plants, industrial plants, waste incinerators). The tax was accompanied by a refund according to the amount of energy generated. This ensures that facilities with low NOx emission intensitites are net beneficiaries of the scheme. Continuous monitoring of emissions was also made mandatory. The tax was designed to accelerate and stimulate investment in advanced combustion and pollution-abatement technologies and as a supplement to existing regulatory measures.
    URL: Volltext  (lizenzpflichtig)
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 57 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 2
    Keywords: Science and Technology ; Industry and Services ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper reviews the evidence on emerging thinking and new trends in the sphere of industrial policy. The paper adopts a broad and inclusive definition of industrial policy, and proposes a new typology based on the orientation of policy and the policy domain. Looking at a typology according to the policy domain, the paper proposes a framework based on growth accounting, which parallels the evolution of thinking about the rationale for industrial policy interventions, which has moved from a traditional approach based largely on product market interventions (production subsidies, state ownership, tariff protection), through market failure-correcting taxes and subsidies operating mainly on factor markets (R&D incentives, training subsidies, investment allowances, help with access to finance) to a focus on interventions that help build systems, create networks, develop institutions and align strategic priorities.
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  • 78
    Language: English
    Pages: 1 Online-Ressource (circa 52 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 4
    Keywords: Agriculture and Food ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Nanotechnology applications have been reported across a number of specific product areas including foods and medical products, which are subject to regulatory oversight in many countries to ensure their safety and, in some cases, effectiveness. As nanotechnology develops, countries/regions have begun to develop, refine, and/or articulate regulatory approaches for foods and/or medical products, and invest in regulatory science and other research efforts to support the responsible development of nanotechnology in these areas. The OECD Working Party on Nanotechnology undertook a project to provide an inventory of regulatory approaches, legislative regimes, and government-sponsored regulatory science research and other research programmes, institutions, and infrastructure in foods and medical products that involve the application of nanotechnology. A survey was carried out and the responses are compiled and analysed in this paper.
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  • 79
    Language: English
    Pages: 1 Online-Ressource (circa 46 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 6
    Keywords: Social Issues/Migration/Health ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: The economic and social impact of chronic brain disorders (CBD) such as Alzheimer’s disease (AD) and other neurodegenerative diseases will become the number one public-health problem worldwide, directly affecting 100 million people by 2050. On-going demographic trends, namely ageing populations worldwide, are leading to the unprecedented expansion of consumer demand for healthcare services. Healthcare systems worldwide soon will confront a serious crisis as a result of significant growth of the healthcare market, in a climate of shrinking resources.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 47 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 8
    Keywords: Social Issues/Migration/Health ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This report presents the findings of a research project to investigate the drivers and criteria shaping the application of genomic biotechnology to health in different national settings, and the barriers to implementation nationally and internationally. A case study approach was adopted for the project. The findings are based on the active participation in the survey of seven self-selected countries, including both OECD member and non-member countries (Finland, Israel, Luxembourg, Mexico, the United Kingdom, China and South Africa). The report outlines a number of potentially important patterns that are seen to emerge when the country case studies are set alongside one another and viewed in transnational perspective. The data, albeit based on limited evidence from a small sample of countries, suggest a significant divergence in the way that different countries are tending to adopt genomics for public health, which may have important implications for thinking about how genomic science and technology might best be employed in the interests of global public health.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 84 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 10
    Keywords: Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper explores the development of the bioplastics sector and its role in national bioeconomy strategies. It finds that bioplastics are at a disadvantage compared to some other biobased products, notably biofuels, that often benefit from preferential treatment. It also notes that greater efforts are needed at the international level as regards standards to avoid creating barriers to international trade in bio-based products.
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  • 82
    ISBN: 9789264101043
    Language: French
    Pages: Online-Ressource (158 p.)
    Series Statement: tudes de l'OCDE sur l'eau
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallelausg. Benefits of Investing in Water and Sanitation; An OECD Perspective
    Keywords: Environment ; Finance and Investment
    Abstract: La fourniture de services d’approvisionnement en eau, d’assainissement et de traitement des eaux usées a des répercussions très favorables sur la santé publique, l’économie et l’environnement. Dans les pays en développement, le rapport avantages/coûts peut aller jusqu’à 7 pour 1 pour les services d’eau et d’assainissement de base. Les actions en matière de traitement des eaux usées, par exemple, peuvent s’accompagner d’effets très positifs en termes de santé publique et d’environnement, ainsi que pour certains secteurs économiques comme la pêche, le tourisme et le marché de l’immobilier. Les retombées favorables des services d’eau sont rarement considérées dans leur pleine mesure pour différentes raisons, notamment la difficulté de quantifier d’importants avantages non économiques tels que les valeurs de non-usage, la dignité, le statut social, la propreté et le bien-être général. Par ailleurs, les informations concernant les avantages liés aux services d’eau sont souvent enfouies dans des documents techniques et échappent aux principaux décideurs des ministères. Ce rapport réunit et résume les informations existantes sur les avantages de l’eau et de l’assainissement.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264178984
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Mental Health and Work
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Norwegen ; Employment ; Social Issues/Migration/Health ; Norway ; Norwegen ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Norway is the fourth in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that Norway faces a unique situation whereby a generous welfare system stimulates large-scale labour market exclusion and significant socio-economic inequalities of people with a mental disorder, and hindering better outcomes of its employment and vocational rehabilitation programmes.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190399
    Language: English
    Pages: Online-Ressource (106 p.) , ill.
    Series Statement: Conflict and Fragility
    Parallel Title: Erscheint auch als Fragile states
    Keywords: 2000-2010 ; Staatskrise ; Politische Instabilität ; Entwicklungshilfe ; Development ; Politische Krise ; Politische Stabilität ; Entwicklungshilfe
    Abstract: By 2015, half of the world’s people living on less than USD 1.25 a day will be in fragile states. While poverty has decreased globally, progress on Millennium Development Goal (MDG) 1 is slower in fragile states than in other developing countries. Fragile states are also off-track to meet the rest of the MDGs by 2015. Fragile situations became a central concern of the international development and security agenda in the 1990s. Since then, powerful forces have been influencing the causes and manifestations of fragility, including the combination of democratic aspirations, new technologies, demographic shifts and climate change. The last five years have been especially tumultuous, encompassing the 2008 food, fuel and financial crisis and the Arab Spring, which began in 2011.These events have influenced the international debate on the nature, relevance and implications of fragility. While situations of fragility clearly have common elements – including poverty, inequality and vulnerability – how can we make sense of the great diversity in their national income, endowment in natural resources or historical trajectories? How do we move towards a more substantive concept of fragility that goes beyond a primary focus on the quality of government policies and institutions to include a broader picture of the economy and society? This publication takes stock of i) the evolution of fragility as a concept, ii) analyses of financial flows to and within fragile states between 2000 and 2010, and iii) trends and issues that are likely to shape fragility in the years to come.
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  • 85
    ISBN: 9789264205680
    Language: English
    Pages: Online-Ressource (106 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Iceland
    Abstract: This report contains Phase 1 and Phase 2 reviews of Iceland, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 86
    ISBN: 9789264205529
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Australia
    Abstract: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Australia, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 87
    ISBN: 9789264205826
    Language: English
    Pages: Online-Ressource (110 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Mauritius
    Abstract: This report includes Phase 1 and Phase 2 reviews of Mauritius, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 88
    ISBN: 9789264205765
    Language: English
    Pages: Online-Ressource (114 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Japan
    Abstract: This report includes Phase 1 and Phase 2 reports for Japan, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org .
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202405
    Language: English
    Pages: Online-Ressource (171 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Water security for better lives
    Keywords: Wasserversorgung ; OECD-Staaten ; Wasser ; Wasserversorgung ; Versorgungssicherheit ; Wasserwirtschaft ; Ressourcenmanagement ; Politik ; Risikomanagement ; Environment
    Abstract: This publication examines the critical issues surrounding water security (water shortage, water excess, inadequate water quality, the resilience of freshwater systems), providing a rationale for a risk-based approach and the management of trade-offs between water and other (sectoral and environmental) policies. The report sets out a three-step process to “know”, “target” and “manage” water risks: (1) appraising the risks, (2) judging the tolerability and acceptability of risks and weighing risk-risk trade-offs, and (3) calibrating appropriate responses. The publication provides policy analysis and guidance on the use of market-based instruments and the complex links between water security and other policy objectives, such as food security, energy security, climate mitigation and biodiversity protection.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203419
    Language: English
    Pages: Online-Ressource (612 p.) , ill.
    Parallel Title: Erscheint auch als Changing global environments
    Keywords: Umwelt ; Ökologie ; Klimaänderung ; Wirtschaftskrise ; Internationales politisches System ; Alternative ; Entwicklung ; Sozialwissenschaften ; Politikberatung ; Global Governance ; Global governance ; Environment ; Social Issues/Migration/Health ; Erde
    Abstract: Produced by the International Social Science Council (ISSC) and UNESCO, and published by the OECD, the 2013 World Social Science Report represents a comprehensive overview of the field gathering the thoughts and expertise of hundreds of social scientists from around the world. This edition focuses on the transformative role of the social sciences in confronting climate and broader processes of environmental change, and in addressing priority problems from energy and water, biodiversity and land use, to urbanisation, migration and education. The report includes 100 articles written by 150 authors from 41 countries all over the world. Authors represent some 24 disciplines, mainly in the social sciences. The contributions highlight the central importance of social science knowledge for environmental change research, as a means of understanding changing environments in terms of social processes and as framework for finding concrete solutions towards sustainability.
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  • 91
    ISBN: 9789264205987
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; United Kingdom
    Abstract: This report contains the revised Phase 1 and Phase 2 review for the United Kingdom, now including ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204256
    Language: English
    Pages: Online-Ressource (464 p.)
    Parallel Title: Parallelausg. Perspectives de l'OCDE sur les compétences 2013 ; Premiers résultats de l'Evaluation des compétences des adultes
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  • 93
    ISBN: 9789264205604
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Finland
    Abstract: This report includes Phase 1 and Phase 2 Global Forum Peer Reviews for Finland, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264098336
    Language: French
    Pages: Online-Ressource (140 p.) , ill.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. OECD Development Assistance Peer Reviews; Netherlands 2011
    Keywords: Development ; Netherlands
    Abstract: Tous les quatre ans, l’action de chacun des 24 membres du Comité d’aide au développement (CAD) - auprès duquel la Banque mondiale, le FMI et le PNUD sont aussi présents en qualité d’observateurs - est examinée en détail par ses pairs au sein du Comité. Cinq pays membres sont soumis chaque année à un examen par les pairs. Le but de cet exercice est de déterminer dans quelle mesure les politiques, les stratégies et les activités de développement du pays examiné sont conformes aux normes élaborées par le CAD. Les autres membres formulent des critiques constructives et des recommandations en s’appuyant sur un rapport qui traite de la politique suivie en matière d’aide, du volume de celle-ci, des institutions qui en sont responsables et des activités menées dans ce domaine sur le terrain. Aucune sanction n’est prise si le pays considéré ne tient pas compte des recommandations. L’examen est destiné à encourager la réalisation de changements utiles, à favoriser l’échange de connaissances et à améliorer l’efficacité globale de l’aide dispensée par l’ensemble de la communauté des donneurs.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202887 , 9789264219953
    Language: English
    Pages: Online-Ressource (208 p.) , ill.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE ; Afrique du Sud 2013
    Keywords: Environment ; South Africa
    Abstract: This report is the first OECD review of South Africa’s environmental performance. It has been carried out as part of the OECD dialogue with South Africa as Key Partner. The report evaluates South Africa's progress towards sustainable development and green growth, with a focus on policies that provide incentives to protect South Africa's exceptionally rich biodiversity and promote more effective and efficient environmental management across different levels of public administration.
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  • 96
    ISBN: 9789264202610
    Language: English
    Pages: Online-Ressource (134 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Brazil
    Abstract: This report contains a “Phase 2: Implementation of the Standard in Practice” review for Brazil, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264168916
    Language: French
    Pages: Online-Ressource (116 p.)
    Parallel Title: Parallelausg. Rebuilding Fisheries; The Way Forward
    Keywords: Agriculture and Food
    Abstract: Partout dans le monde, de nombreuses zones sont affectées par la surpêche, une faible productivité et une rentabilité insuffisante. Les redresser entraînerait pourtant des avantages considérables. Ce rapport analyse les défis et les grandes questions auxquels doivent faire face les gouvernements lorsqu'ils élaborent et mettent en œuvre des initiatives visant à redresser les pêcheries. Il porte essentiellement sur les questions économiques et institutionnelles et s'appuie sur des données provenant des pêcheries des pays de l’OCDE.
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  • 98
    ISBN: 9789264200821
    Language: English
    Pages: Online-Ressource (64 p.)
    Parallel Title: Erscheint auch als Managing service demand
    Keywords: Finanzverwaltung ; Dienstleistungsqualität ; Qualitätsmanagement ; OECD-Staaten ; Taxation
    Abstract: This book provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice – in this case the Australian Taxation Office—that has been examined and is supported by the FTA’s Taxpayer Services Sub-group. It also sets out practical steps in the form of a step-by-step framework to support revenue bodies in their efforts to better identify, analyse and address the causes of service demand. The guide has been designed to support all revenue bodies, from those that are in the early stages of developing comprehensive service delivery programs to those with mature programs in place. While it focuses on the revenue body’s role in tax administration it acknowledges that some revenue bodies have a broader set of responsibilities, for example, in the administration of some social policies. This guide has not explored how such roles should integrate at a broader demand management level and revenue bodies will need to assess this issue, if relevant, having regard to their individual circumstances.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264195363
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Sécurité alimentaire mondiale ; Défis pour le système agricole et agro-alimentaire
    Parallel Title: Erscheint auch als Global food security
    Keywords: Ernährungssicherung ; Lebensmittel ; Außenhandel ; Agraraußenhandel ; Welt ; Agriculture and Food ; Development ; Welternährung ; Ernährungssicherung
    Abstract: This study examines how changes to the functioning of the world’s food and agriculture system can contribute to reduced hunger and the attainment of global food security. The challenge is wide ranging and multi-faceted. While food production will respond to the demands of a rising and more affluent world population, effective government policies can stimulate productivity and contain upward pressure on food prices. They can also help ensure that land and water resources are used more sustainably, and that farmers have the capacity to manage risk and adapt to climate change. Trade will have an important role to play in ensuring that resources are used efficiently and sustainably, and in getting food from surplus to deficit regions. At the same time, multilateral reforms are needed to ensure that the world trading system functions more smoothly and fairly than it has done in the past. Approximately two-thirds of the world’s poor live in rural areas, where farming is the principal economic activity. This study considers how government policies can raise the incomes of agricultural and rural households, and thereby improve poor peoples’ access to food. Yet while income growth is essential for long-term food security, it is not sufficient. Complementary policies, for example to improve health and sanitation, are required to ensure improvements in peoples’ nutrition. Action is thus required on many fronts. The purpose of this study is to help policymakers establish priorities at global, regional and national levels.
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  • 100
    ISBN: 9789264202559
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Litauen ; Taxation ; Lithuania ; Litauen ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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