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  • 1
    Sprache: Englisch
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Sprache: Englisch
    Erscheinungsverlauf: Ed. 30.2006 -
    Paralleltitel: Erscheint auch als International migration outlook ...
    Paralleltitel: Erscheint auch als Internationaler Migrationsausblick
    Paralleltitel: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Vorheriger Titel: Vorg. Trends in international migration
    Vorheriger Titel: annual report ...
    Vorheriger Titel: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Schlagwort(e): Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Sprache: Englisch
    Erscheinungsverlauf: Ed. 30.2006 -
    Paralleltitel: Erscheint auch als International migration outlook ...
    Paralleltitel: Erscheint auch als Internationaler Migrationsausblick
    Paralleltitel: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Vorheriger Titel: Vorg. Trends in international migration
    Vorheriger Titel: annual report ...
    Vorheriger Titel: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Schlagwort(e): Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , ISSN 1999-124X , ISSN 1999-124X
    Sprache: Englisch
    Erscheinungsverlauf: Ed. 30.2006 -
    Paralleltitel: Erscheint auch als International migration outlook ...
    Paralleltitel: Erscheint auch als Internationaler Migrationsausblick
    Paralleltitel: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Vorheriger Titel: Vorg. Trends in international migration
    Vorheriger Titel: annual report ...
    Vorheriger Titel: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Schlagwort(e): Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    Online-Ressource
    Online-Ressource
    Paris : [Verlag nicht ermittelbar] ; 1.2003 -
    ISSN: 1815-199X
    Sprache: Englisch
    Seiten: Online-Ressource
    Erscheinungsverlauf: 1.2003 -
    Schlagwort(e): Amtsdruckschrift ; Arbeitspapier ; Graue Literatur ; Monografische Reihe
    Anmerkung: Gesehen am 20.04.2022
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264647749 , 9789264584266 , 9789264827066
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Serie: OECD Development Co-operation Peer Reviews
    Paralleltitel: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Espagne 2022
    Schlagwort(e): Entwicklungshilfe ; Spanien ; Development ; Governance ; Spain ; Amtsdruckschrift
    Kurzfassung: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. Spain has put the 2030 Agenda at the centre of its foreign policy and development co-operation. It works in alliances to reach the Sustainable Development Goals, internationally and in partner countries. Spain is valued for its work in horizontal and inclusive partnerships, and its ability to mobilise public sector expertise to capture and share knowledge. As Spain embarks on a comprehensive reform of its development co-operation strategy and architecture, this peer review provides a set of recommendations to improve strategic steering, streamline its administrative framework, strengthen human resources and fully mobilise its financial co-operation.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 7
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264468481 , 9789264841864 , 9789264543751
    Sprache: Englisch
    Seiten: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Serie: OECD Studies on Water
    Schlagwort(e): Wasserversorgung ; Wasserpolitik ; Brasilien ; Urban, Rural and Regional Development ; Environment ; Brazil ; Amtsdruckschrift
    Kurzfassung: Brazil made significant progress in managing water resources since the adoption of the National Water Law in 1997 and the creation of the National Water and Sanitation Agency (ANA) in 2000. Nevertheless, water security challenges persist and will be aggravated by megatrends such as climate change, population growth, urbanisation, and the economic, social and environmental consequences of the COVID-19 pandemic. The report calls for a modern approach to water security, balancing supply and demand management, grey and green infrastructure, and risk management and resilience while embracing a holistic view that connects water to other strategic areas such as environment, land use and territorial development. The report builds on a decade of policy dialogue between the OECD and the National Water and Sanitation Agency (ANA) of Brazil. It provides an action plan to support the country to: (1) shift from a risk-based approach to a resilience approach to understand vulnerabilities and minimise the duration and magnitude of failures; (2) make river basin organisations deliver and use economic instruments to tackle water risks; and (3) accompany infrastructure development with regulatory oversight and monitoring.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 8
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264320888 , 9789264950078 , 9789264838772
    Sprache: Englisch
    Seiten: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Serie: OECD Reviews of Pension Systems
    Schlagwort(e): Altersvorsorge ; Slowenien ; Social Issues/Migration/Health ; Employment ; Finance and Investment ; Slovenia ; Amtsdruckschrift
    Kurzfassung: This review provides policy recommendations on how to improve the Slovenian pension system, building on the OECD’s best practices in pension design. It details the Slovenian pension system and identifies its strengths and weaknesses based on cross‑country comparisons. The Slovenian pension system consists of a mandatory defined benefit pay‑as‑you‑go public scheme and supplementary private schemes. The review also describes the first layer of old‑age social protection in Slovenia and discusses possible ways to improve communication about pensions. The OECD Reviews of Pension Systems: Slovenia is the seventh in the pension review series.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 9
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264336674 , 9789264860407 , 9789264561939
    Sprache: Englisch
    Seiten: 1 Online-Ressource (145 p.) , 21 x 28cm.
    Schlagwort(e): Auslandsinvestition ; KMU ; Multinationales Unternehmen ; Investitionspolitik ; Mittelstandspolitik ; Portugal ; Urban, Rural and Regional Development ; Industry and Services ; Finance and Investment ; Portugal ; Amtsdruckschrift
    Kurzfassung: This report assesses the enabling conditions for maximising the benefits of foreign direct investment (FDI) on SME productivity and innovation in Portugal. It looks at the quality of investment that Portugal attracts and the capacity of Portuguese SMEs to benefit from any knowledge and technology spillovers resulting from these investments. It studies the extent to which FDI-SME spillovers occur through value chain linkages, strategic partnerships, labour mobility, competition and imitation effects. The report provides an overview of Portuguese public institutions responsible for investment, SMEs, innovation and regional development policies, taking a close look at arrangements to ensure multi-level policy coordination, stakeholder consultation and evaluation of policy impacts. It then reviews the mix of government policies that are currently in place to support FDI-SME linkages and spillovers, noting areas for further policy reforms. The last chapter introduces a regional lens, focusing in particular on the regions of Norte and Alentejo. This report is part of a broader European Commission-OECD programme on strengthening FDI-SME linkages and serves as a pilot for future country assessments.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 10
    ISBN: 9789264819092
    Sprache: Englisch
    Seiten: 1 Online-Ressource (384 p.) , 21 x 28cm.
    Schlagwort(e): Lernen ; Schule ; Schulpolitik ; Lehrkräfte ; Coronavirus ; Welt ; Education ; Development ; Governance ; Amtsdruckschrift
    Kurzfassung: This report brings together 45 of the education continuity stories that were jointly documented by the OECD, the World Bank, Harvard’s Global Education Innovation Initiative and HundrED during the first wave of school closures related to the COVID-19 pandemic. It covers a variety of different examples on how governments and non-governmental organisations quickly responded to school closures to implement a strategy for learners around the world to continue to study. While often based on the use of digital solutions, those solutions target specific solutions aimed at academic learning, socio-emotional support, teacher professional development, etc. The book covers examples from low, middle and high income countries on all continents and draws some lessons of these fast-paced responses to reimagine a post-pandemic education across the world.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 11
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264424852 , 9789264837799 , 9789264988873
    Sprache: Englisch
    Seiten: 1 Online-Ressource (201 p.) , 21 x 28cm.
    Schlagwort(e): Familie ; Familienpolitik ; Spanien ; Social Issues/Migration/Health ; Spain ; Amtsdruckschrift
    Kurzfassung: Spanish society values families and family life highly, but the way that families look and live has been changing drastically over the past decades. From being one of the countries with the highest fertility rates in Europe, Spain now has the lowest rate in the region and the legalisation of divorce and social acceptance of co-habitation has led to a decline in the traditional nuclear family model. At the same time, the share of mothers who are employed increased by more than 50% over the past two decades, though it remains below the OECD average. While family law has evolved quite strongly alongside these societal changes, family policy – i.e. the combination of benefits, services, tax breaks and leave arrangements that support family members in raising and providing care to minor children and other dependent persons – has undergone some changes but few major reforms. This report suggests ways to adapt Spain’s family policy to incorporate family diversity into the national policy framework, improve family well-being, reduce child poverty and make family life easier for all.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 12
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264637610 , 9789264951990 , 9789264389687
    Sprache: Englisch
    Seiten: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Serie: The Governance of Regulators
    Paralleltitel: Parallele Sprachausgabe Impulsando el desempeño del Regulador de los servicios de agua y saneamiento de Perú
    Schlagwort(e): Aufsichtsbehörde ; Wasserwirtschaft ; Abwasserwirtschaft ; Wasserversorgung ; Peru ; Governance ; Peru ; Amtsdruckschrift
    Kurzfassung: As “market referees”, regulators contribute to the delivery of essential public services. Their organisational culture, behaviour and governance are important factors in how regulators, and the sectors they oversee, perform. The OECD Performance Assessment Framework for Economic Regulators (PAFER) looks at the institutions, processes and practices that can create an organisational culture of performance and results. The report uses PAFER to assess elements linked to both the internal and external governance of Peru’s Water and Sanitation Services Regulator (Superintendencia Nacional de Servicios de Saneamiento, Sunass). The review acknowledges the technical expertise of Sunass within the institutional framework, analyses the key drivers of its performance, and identifies a number of opportunities to help the regulator prepare for the future, including in the context of sector-wide challenges and the COVID-19 crisis.
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  • 13
    ISBN: 9789264995154
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 77 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Vereinigte Arabische Emirate ; OECD-Staaten ; G20-Staaten ; Taxation ; United Arab Emirates ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Arab Emirates.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 14
    ISBN: 9789264465879
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Barbados ; OECD-Staaten ; G20-Staaten ; Taxation ; Barbados ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Barbados.
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  • 15
    ISBN: 9789264357730
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 50 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Doppelbesteuerung ; Konfliktregelung ; Befragung ; Gibraltar ; Taxation ; Gibraltar ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Gibraltar.
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  • 16
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264572874 , 9789264807143 , 9789264522725
    Sprache: Englisch
    Seiten: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Schlagwort(e): Steuerstrafrecht ; Steuerfahndung ; Internationales Steuerrecht ; OECD-Staaten ; Governance ; Taxation ; Argentina ; Australia ; Austria ; Azerbaijan ; Brazil ; Canada ; Chile ; Colombia ; Costa Rica ; Czech Republic ; Estonia ; France ; Georgia ; Germany ; Greece ; Honduras ; Hungary ; Iceland ; Ireland ; Israel ; Italy ; Japan ; Korea, Republic of ; Mexico ; Netherlands ; New Zealand ; Norway ; South Africa ; Spain ; Sweden ; Switzerland ; United Kingdom ; United States ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers. This second edition addresses new challenges, such as tackling professionals who enable tax and white-collar crimes, and fostering international co-operation in the recovery of assets. Drawing on the experiences of jurisdictions in all continents, the report also highlights successful cases relating to the misuse of virtual assets, complex investigations involving joint task forces, and the use of new technology tools to fight tax crimes and other financial crimes. The Ten Global Principles are an essential element of the OECD’s Oslo Dialogue, a whole-of-government approach for fighting tax crimes and illicit financial flows. Alongside the policy document, the second edition is joined by 33 country chapters, detailing jurisdictions’ domestic tax crime enforcement frameworks as well as the progress made in implementing the Ten Global Principles. These chapters are available separately online.
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  • 17
    Sprache: Englisch
    Seiten: 1 Online-Ressource (55 p.)
    Schlagwort(e): Bildungswesen ; Bildungspolitik ; Schulpolitik ; Schule ; Coronavirus ; Epidemie ; Welt ; Education ; Amtsdruckschrift
    Kurzfassung: United Nations Educational, Scientific and Cultural Organization (UNESCO), the United Nations Children’s Fund (UNICEF), the World Bank and the Organisation for Economic Co-operation and Development (OECD) have collaborated in the third round of the Survey on National Education Responses to COVID-19 School Closures, administered by the UNESCO Institute for Statistics (UIS) and OECD to Ministry of Education officials. The questions covered four levels of education: preprimary, primary, lower secondary and upper secondary. While the first two rounds of the survey were implemented during the periods May–June and July–October 2020, respectively, the third round was implemented during the period February–June 2021. In total, 143 countries responded to the questionnaire. Thirty-one countries submitted responses to the OECD (“OECD survey”) and 112 countries responded to the UIS (“UIS survey”). Seven countries responded to both surveys. In these instances, the more complete set responses were used in analysis.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 18
    ISBN: 9789264475076
    Sprache: Englisch
    Seiten: 1 Online-Ressource (94 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Israel ; Taxation ; Israel ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Israel.
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  • 19
    ISBN: 9789264999343
    Sprache: Englisch
    Seiten: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Indien ; Taxation ; India ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by India.
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  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264706040 , 9789264708204 , 9789264743878
    Sprache: Englisch
    Seiten: 1 Online-Ressource (123 p.) , 21 x 28cm.
    Serie: The Governance of Regulators
    Paralleltitel: Parallele Sprachausgabe Impulsionando o Desempenho da Entidade Reguladora dos Serviços Energéticos de Portugal
    Schlagwort(e): Aufsichtsbehörde ; Regulierung ; Energiepolitik ; Energiewirtschaft ; Portugal ; Governance ; Portugal ; Amtsdruckschrift
    Kurzfassung: As “market referees”, regulators contribute to the delivery of essential public utilities. Their organisational culture, behaviour and governance are important factors in how regulators, and the sectors they oversee, perform. The OECD Performance Assessment Framework for Economic Regulators (PAFER) looks at the institutions, processes and practices that can create an organisational culture of performance and results. The report uses PAFER to assess elements linked to both the internal and external governance of Portugal’s Energy Services Regulatory Authority (ERSE). The review acknowledges the well-respected status of ERSE within the institutional framework, analyses the key drivers of its performance, and identifies a number of challenges and opportunities to help the regulator prepare for the future, including in the context of deep market transformation and the COVID-19 crisis.
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  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264728417 , 9789264593558 , 9789264489455
    Sprache: Englisch
    Seiten: 1 Online-Ressource (225 p.) , 21 x 28cm.
    Serie: OECD Investment Policy Reviews
    Schlagwort(e): Auslandsinvestition ; Investitionspolitik ; Uruguay ; Finance and Investment ; Uruguay ; Amtsdruckschrift
    Kurzfassung: In July 2020, the Investment Committee recommended to Council to invite Uruguay to become the 50th adherent to the OECD Declaration on International Investment and Multinational Enterprises. This OECD Investment Policy Review of Uruguay documents the progress made in recent years to align investment policies with the national development strategy in pursuit of the Sustainable Development Goals (SDGs). The Review also assesses remaining challenges in improving the business climate, in particular the actions needed to establish an enabling responsible business environment and ensure full application of the Declaration. Uruguay’s success in attracting more and better investment will make its economy more resilient and better prepared to accelerate the recovery after COVID-19.
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  • 22
    ISBN: 9789264350847
    Sprache: Englisch
    Seiten: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Argentinien ; Taxation ; Argentina ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Argentina.
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  • 23
    ISBN: 9789264582712
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowakei ; Taxation ; Slovak Republic ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by The Slovak Republic.
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  • 24
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Serie: OECD Public Governance Policy Papers no.06
    Schlagwort(e): Beschaffung ; Infrastrukturinvestition ; Projektmanagement ; Norwegen ; Governance ; Norway ; Amtsdruckschrift
    Kurzfassung: Infrastructure investment has been at the forefront of the political debate for more than two decades. Despite decades of theoretical study and experimentation in practice, “how to” actually procure infrastructure still lacks a complete and evidence-based guide, relying heavily on subjective perception and judgement. Procurement strategy mistakes can substantially increase the cost of infrastructure, delay its delivery, or reduce its quality and value to the public. The OECD has trialled a new evidence- based tool to inform procurement decisions on major projects called Support Tool for Effective Procurement Strategy or STEPS. The tool was applied toon two major road projects in Norway. STEPS can improve the efficiency and effectiveness of public procurement of infrastructure and beyond. It should improve the Value for Money propositions of both traditional and privately financed infrastructure projects. It is also an effective tool against bid rigging, the effects of abnormally low bids, and corruption in public procurement. Because the procurement choices of the public sector impact the market structure of the infrastructure supplier market, it could be considered an instrument of implicit market regulation, working against market concentration. STEPS thus supports a range of OECD recommendations and G20 positions on infrastructure governance, private investment in infrastructure, and procurement in general.
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  • 25
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Serie: OECD SME and Entrepreneurship Papers no.30
    Schlagwort(e): Umweltschutz ; KMU ; Umweltmanagement ; Klimaschutz ; Energy ; Industry and Services ; Environment ; Amtsdruckschrift
    Kurzfassung: SMEs and entrepreneurs are of critical importance for reaching climate objectives. They have a significant environmental footprint on aggregate, but also make important contributions to reaching net zero through their innovations and greening efforts. This paper discusses the importance of taking entrepreneurs and SMEs into account in climate and environmental policies. It analyses the drivers and barriers of green entrepreneurship and the greening of SMEs, and discusses policy options to support these objectives.
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  • 26
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (14 p.) , 21 x 28cm.
    Serie: OECD Education Policy Perspectives no.44
    Schlagwort(e): Karriereplanung ; Erwerbsverlauf ; Schüler ; Welt ; Education ; Amtsdruckschrift
    Kurzfassung: The OECD Career Readiness project makes use of quantitative evidence to investigate how teenage career-related activities and attitudes are associated with better adult employment outcomes. Review of multiple national longitudinal datasets confirms 11 indicators of better outcomes linked to the ways in which teenagers explore, experience and think about their potential futures in work while in secondary education. This Policy Brief summarises findings and draws out implications for secondary schools, including 14 questions for consideration by guidance counsellors and school leaders linked to the indicators.
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  • 27
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD Public Governance Policy Papers no.05
    Schlagwort(e): Infrastrukturversorgung ; Infrastrukturpolitik ; Environment ; Finance and Investment ; Governance ; Amtsdruckschrift
    Kurzfassung: Following the COVID-19 shock to economies and societies, many countries are renewing infrastructure investment as a stimulus measure. Such investments present an opportunity for governments to address short-term infrastructure challenges through maintenance spending while building resilient and sustainable infrastructure for the future. Infrastructure resilience and maintenance requires a multidimensional approach, considering a range of factors and stakeholders at the local, regional, national and global levels to identify trade-offs among objectives and enable more robust policy choices. Drawing on examples and case studies, this report provides a framework for optimising existing infrastructure assets and building new resilient infrastructure. It also includes strategies for ensuring quality and performance over an asset’s lifecycle.
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  • 28
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (78 p.)
    Schlagwort(e): Infrastrukturinvestition ; Infrastrukturfinanzierung ; Welt ; Urban, Rural and Regional Development ; Amtsdruckschrift
    Kurzfassung: This report provides an overview of funding and financing instruments available to support infrastructure investment in cities and regions. Subnational governments have a critical role to deliver, operate and maintain infrastructure, and to invest to help drive the recovery from COVID-19. In recent years, many subnational governments have introduced innovations in the types of instruments used to access funding and financing. Highlighting examples from G20, OECD and non-OECD countries, this report presents a framework to differentiate funding and financing instruments, including by type of instrument, and their use, and outlines essential framework conditions that are needed to support subnational governments, The report was submitted to the G20 Infrastructure Working Group under the Italian Presidency and key findings were presented at the G20 High-level Conference on Local Infrastructure in Genoa, Italy on 27 September 2021.
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  • 29
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264439757
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Serie: State of Health in the EU
    Paralleltitel: Parallele Sprachausgabe Suomi: Maan terveysprofiili 2021
    Schlagwort(e): 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Finnland ; Social Issues/Migration/Health ; Finland ; Amtsdruckschrift
    Kurzfassung: This profile provides a concise and policy-relevant overview of health and the health system in Finland as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 30
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264602281
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Serie: State of Health in the EU
    Paralleltitel: Parallele Sprachausgabe Sverige: Landprofil hälsa 2021
    Schlagwort(e): 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Schweden ; Social Issues/Migration/Health ; Sweden ; Amtsdruckschrift
    Kurzfassung: This profile provides a concise and policy-relevant overview of health and the health system in Sweden as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 31
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264409156
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Serie: State of Health in the EU
    Paralleltitel: Parallele Sprachausgabe Norge: Landprofil 2021
    Schlagwort(e): 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Norwegen ; Social Issues/Migration/Health ; Norway ; Amtsdruckschrift
    Kurzfassung: This profile provides a concise and policy-relevant overview of health and the health system in Norway as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 32
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264635838
    Sprache: Englisch
    Seiten: 1 Online-Ressource (80 p.)
    Serie: Nuclear Development
    Schlagwort(e): Kernenergie ; Energiemarkt ; Energieversorgung ; Nuclear Energy ; Amtsdruckschrift
    Kurzfassung: Energy markets will be significantly different in the future. The electricity generation system is becoming more diverse with the development of energy-related technologies including renewable energy sources, storage technologies and demand-side management. Beyond the electricity sector, various low-carbon energy technologies are being developed to respond to the need to decarbonise hard-to-abate sectors such as heavy industry and long-distance transportation. In this report the NEA investigates the changing needs of energy markets and the potential role of nuclear technologies as low-carbon energy sources. Focusing on the technical characteristics of advanced nuclear reactor systems, including Generation III/III+ reactors, small modular reactors and Generation IV reactors, it explores the ways these advanced nuclear technologies could address the future energy market needs. The conclusion is that advanced nuclear reactor systems, while complying with the flexibility requirements of the electricity grid and supporting system reliability, have a large potential as alternative low-carbon energy sources for residential and industrial heat supply and hydrogen production.
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  • 33
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264912953
    Sprache: Englisch
    Seiten: 1 Online-Ressource (288 p.) , 21 x 28cm.
    Schlagwort(e): Finanzbeziehungen ; Dezentralisierung ; Finanzausgleich ; Coronavirus ; OECD-Staaten ; Economics ; Urban, Rural and Regional Development ; Finance and Investment ; Governance ; Amtsdruckschrift
    Kurzfassung: Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.
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  • 34
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264433830
    Sprache: Englisch
    Seiten: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Schlagwort(e): Privatschule ; Lebensqualität ; Sozialpolitik ; Schulpolitik ; Vereinigte Arabische Emirate ; Education ; United Arab Emirates ; Amtsdruckschrift
    Kurzfassung: In recent years, the Emirate of Dubai has been placing a stronger emphasis on people’s well-being with the aim of making Dubai “an inclusive and cohesive society (…) that is the preferred place to live, work and visit and a pivotal hub in the global economy”. Within the education sector, KHDA and private schools have introduced a number of initiatives to help raise awareness, measure and support students’ and staff’s well-being. Given the central role education and educators have in fostering and supporting empowered, healthy and happy communities, these interventions hold great potential. This report analyses the well-being policies and practices that KHDA and schools have implemented in Dubai’s private school sector. In order to fulfil this objective, the OECD has taken a holistic picture view of well-being in education, which is discussed in Chapter 2. Chapter 3 looks at Dubai’s private schools as a whole, focusing on the school leadership and other key school staff. Chapter 4 focuses on teachers and their well-being, an issue that has been relatively overlooked until recently. Finally, Chapter 5 discusses student well-being and empowerment.
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  • 35
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264465664
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Serie: State of Health in the EU
    Paralleltitel: Parallele Sprachausgabe Polska: Profil systemu ochrony zdrowia 2021
    Schlagwort(e): 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Polen ; Social Issues/Migration/Health ; Poland ; Amtsdruckschrift
    Kurzfassung: This profile provides a concise and policy-relevant overview of health and the health system in Poland as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 36
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264879324
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Serie: State of Health in the EU
    Paralleltitel: Parallele Sprachausgabe Portugal: Perfil de Saúde do País 2021
    Schlagwort(e): 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Portugal ; Social Issues/Migration/Health ; Portugal ; Amtsdruckschrift
    Kurzfassung: This profile provides a concise and policy-relevant overview of health and the health system in Portugal as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 37
    ISBN: 9789264537736
    Sprache: Englisch
    Seiten: 1 Online-Ressource (160 p.)
    Serie: Nuclear Development
    Schlagwort(e): Kernkraftwerk ; Klimawandel ; Wetter ; Nukleare Sicherheit ; Welt ; Nuclear Energy ; Amtsdruckschrift
    Kurzfassung: Climate change will create specific risks and challenges for nuclear power plants and the electricity system as a whole. Extreme weather events caused by climate change – such as floods, storms, heat waves and droughts – have already affected the operation of nuclear power plants. Any increase in the temperature of the water used to cool nuclear power plants can also lead to reductions in their power output due to decreasing thermal efficiency. This report sets out the adaptation strategies that can be effectively implemented to improve the resilience of existing plants as well as any new installations. The costs of adaptation to climate change can vary significantly depending on the type of reactor, the climate change issues affecting them, as well as the applicable regulations and standards. However, while these adaptation costs can, in some cases, be significant, the costs of inaction – both directly at the plant level and indirectly for the electricity system – are likely to be even higher.
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  • 38
    ISBN: 9789264417571 , 9789264998179 , 9789264808430
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD Public Governance Reviews
    Paralleltitel: Parallele Sprachausgabe El Control Preventivo y Concomitante de la Entidad Fiscalizadora Superior de Colombia : Estrategias Modernas para Nuevos Desafíos
    Schlagwort(e): Rechnungshof ; Finanzkontrolle ; Kolumbien ; Governance ; Colombia ; Amtsdruckschrift
    Kurzfassung: Supreme audit institutions can contribute to promoting substantial improvements in public management. In Colombia, the Office of the Comptroller General of the Republic (CGR) has implemented a new preventive and concomitant control function that identifies risks while projects and budgets are being executed. This report reviews the reform so far and highlights its potential for strengthening the public administration and thus enhancing the impact and relevance of CGR’s work. It addresses strategic considerations and provides recommendations on issues such as how to improve internal co-ordination within the CGR, promote behavioural changes, improve co-ordination with internal control units, and use data and innovative technologies for auditing. The report also points to the need for a sound and long-term fiscal management policy in Colombia.
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  • 39
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264604704 , 9789264374669 , 9789264554368
    Sprache: Englisch
    Seiten: 1 Online-Ressource (87 p.) , 21 x 28cm.
    Serie: OECD Public Governance Reviews
    Paralleltitel: Parallele Sprachausgabe La Lucha contra el Fraude en las Subvenciones Públicas en España : Aprendizaje Automático para Evaluar los Riesgos y Orientar las Actividades de Control
    Schlagwort(e): Betrug ; Subvention ; Kriminalpolitik ; Spanien ; Governance ; Spain ; Amtsdruckschrift
    Kurzfassung: In the wake of the COVID-19 pandemic, governments face both old and new fraud risks, some at unprecedented levels, linked to spending on relief and recovery. Public grant programmes are a high-risk area, where any fraud ultimately diverts taxpayers’ money away from essential support for individuals and businesses. This report identifies how Spain’s General Comptroller of the State Administration (Intervención General de la Administración del Estado, IGAE) could better identify and control for grant fraud risks. It demonstrates how innovative machine learning techniques can support the IGAE in enhancing its assessment of fraud risks in grant data. It presents a working risk model, developed with datasets at the IGAE’s disposal, and maps datasets it could use in the future. The report also considers the preconditions for advanced analytics and risk assessments, including ways for the IGAE to improve its data governance and data management.
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  • 40
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264433960 , 9789264518377 , 9789264872004
    Sprache: Englisch
    Seiten: 1 Online-Ressource (165 p.) , 21 x 28cm.
    Schlagwort(e): Soziale Ungleichheit ; Einkommensverteilung ; Räumliche Verteilung ; Soziale Mobilität ; OECD-Staaten ; Social Issues/Migration/Health ; Amtsdruckschrift
    Kurzfassung: The recovery after the COVID-19 crisis requires policies and reforms that tackle inequalities and promote equal opportunities. However, the implementation of such reforms requires widespread support from the public. To better understand what factors drive public support, this report provides a detailed cross-country analysis of people’s perceptions of and concern over inequality. It documents how concern over income disparities has risen in OECD countries over the long run. Nowadays, in most countries a large majority of the population believes that income disparities are too large and that intergenerational mobility is low. Yet, sufficient support for inequality-reducing policies may fail to arise if people do not agree on concrete policy options, or doubt the effectiveness of such policies. Moreover, even when the majority demands more equality, a divided public opinion can complicate the introduction of reforms. The report highlights how people within the same country are often divided as to the extent of inequality and what should be done to address this challenge. The report illustrates how the findings from analysis of perceptions and concerns can serve to inform policy making.
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  • 41
    ISBN: 9789264589636 , 9789264708709 , 9789264540705
    Sprache: Englisch
    Seiten: 1 Online-Ressource (137 p.) , 21 x 28cm.
    Serie: OECD Public Governance Reviews
    Schlagwort(e): E-Government ; Wirkungsanalyse ; Soziale Folgen ; Arabische Staaten ; Governance ; Amtsdruckschrift
    Kurzfassung: Despite progress, open government reforms remain uneven across the Arab region and are hampered by the ongoing effects of the COVID-19 pandemic. This report assesses the economic and social impact of open government based on experiences and good practices in OECD and Arab countries. It builds on the OECD’s extensive work in this field and provides a robust set of examples of legal and policy frameworks, governance arrangements, and successful initiatives on the ground. Based on this analysis, the report provides a series of policy recommendations for governments in the Arab region to promote open government.
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  • 42
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264378636
    Sprache: Englisch
    Seiten: 1 Online-Ressource (171 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Schlagwort(e): Nachhaltige Entwicklung ; Umweltpolitik ; Umweltschutz ; Wirtschaftswachstum ; Finnland ; Energy ; Development ; Environment ; Governance ; Finland ; Amtsdruckschrift
    Kurzfassung: Finland has a strong reputation as a leader in environmental policy and sustainable development. It committed to become carbon neutral by 2035 and to pioneer the world’s first circular economy. However, it is not fully on track to meet its ambitious goals. Greenhouse gas emissions fell in the last decade, but they need to decline at a much faster pace to meet the target. Waste generation, material consumption and nutrient losses to water bodies have continued to rise. Agriculture and a large forestry sector exert pressures on the country’s biodiversity. Targeted policy measures are needed to provide adequate incentives, boost investment and innovation and steer the economic recovery from the COVID-19 crisis towards the green transition. Finland should move from good strategy making to effective and coherent implementation. It needs to get the right policies in place, to secure sufficient resources and ensure continued and broad public consensus. This is the third Environmental Performance Review of Finland. It evaluates progress towards green growth and sustainable development, with a special chapter focusing on climate change mitigation and well-being.
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  • 43
    ISBN: 9789264570726 , 9789264458758 , 9789264316492
    Sprache: Englisch
    Seiten: 1 Online-Ressource (139 p.) , 21 x 28cm.
    Serie: OECD Public Governance Reviews
    Schlagwort(e): Politische Entscheidung ; Informationsmanagement ; Informationssystem ; Litauen ; Governance ; Lithuania ; Amtsdruckschrift
    Kurzfassung: The COVID-19 pandemic has underscored the need for high-quality data and evidence to address complex policy challenges. This report takes stock of the capacity for evidence-informed decision making (EIDM) and policy evaluation at the centre of government in Lithuania. Like many other OECD countries, Lithuania faces challenges in supplying quality evidence and ensuring that it is used for decision making. In light of recent reforms, the report analyses gaps in the EIDM system and offers a set of comprehensive recommendations to address them in the short, medium and long terms. It also discusses how the newly created Strategic Analysis Centre could champion evidence-informed decision making in Lithuania.
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  • 44
    ISBN: 9789264337978
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; St. Kitts und Nevis ; OECD-Staaten ; G20-Staaten ; Taxation ; Saint Kitts and Nevis ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Saint Kitts and Nevis.
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  • 45
    ISBN: 9789264942899
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Grönland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greenland ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Greenland.
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  • 46
    ISBN: 9789264508422
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Katar ; OECD-Staaten ; G20-Staaten ; Taxation ; Qatar ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Qatar.
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  • 47
    ISBN: 9789264979987
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bahrain ; OECD-Staaten ; G20-Staaten ; Taxation ; Bahrain ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Bahrain.
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  • 48
    ISBN: 9789264915817
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Portugal ; Taxation ; Portugal ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal.
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  • 49
    ISBN: 9789264811447
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Südafrika ; Taxation ; South Africa ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by South Africa.
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  • 50
    ISBN: 9789264758049
    Sprache: Englisch
    Seiten: 1 Online-Ressource (99 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Rumänien ; Taxation ; Romania ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Romania.
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  • 51
    ISBN: 9789264400108
    Sprache: Englisch
    Seiten: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Türkei ; Taxation ; Turkey ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Turkey.
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  • 52
    ISBN: 9789264911512
    Sprache: Englisch
    Seiten: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Griechenland ; Taxation ; Greece ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Greece.
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  • 53
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (25 p.)
    Schlagwort(e): Berufsbildung ; Coronavirus ; Epidemie ; Wirkungsanalyse ; OECD-Staaten ; Education ; Amtsdruckschrift
    Kurzfassung: Widespread school closures affected over one billion students during the first year of the COVID-19 pandemic. The vocational education and training (VET) sector has faced particular challenges during the crisis, most notably the fact that the digital learning environments that most education institutions had to rely on during closures don’t work as well for practice-oriented learning – a core component of VET instruction – as they do for academic learning. This report looks at comparative statistics and policy information collected by the OECD across a number of education systems to track the impact of the pandemic on the VET sector.
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  • 54
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (51 p.)
    Schlagwort(e): Schule ; Bildungsniveau ; Unterricht ; Fernunterricht ; Schüler ; Coronavirus ; Epidemie ; Welt ; Education ; Amtsdruckschrift
    Kurzfassung: In 2020, 1.5 billion students in 188 countries/economies were locked out of their schools. Students everywhere have been faced with schools that are open one day and closed the next, causing massive disruption to their learning. With the coronavirus (COVID-19) pandemic still raging, many education systems are still struggling, and the situation is constantly evolving. The OECD – in collaboration with UNESCO, UNICEF and The World Bank – has been monitoring the situation across countries and collecting data on how each system is responding to the crisis, from school closures and remote learning, to teacher vaccination and gradual returns to in-class instruction. This report presents the preliminary findings from this survey, providing a snapshot of the situation one year into the COVID crisis.
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  • 55
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264732100 , 9789264712416 , 9789264813021
    Sprache: Englisch
    Seiten: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Serie: Illicit Trade
    Schlagwort(e): Illegaler Handel ; Markenartikel ; Internationale Wirtschaft ; Welt ; Governance ; Trade ; Amtsdruckschrift
    Kurzfassung: This report quantifies the magnitude, value, scope and trends of global trade in counterfeit and pirated goods, also known as fakes. Using a unique enforcement dataset and tailored methodology, it estimates the overall scale of this threat and outlines which industries are particularly at risk. It also gauges the main economies of origin of fakes in global trade, and the key directions of trade flows. Finally, it analyses recent trends in terms of modes of shipment and the evolution of trade routes.
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  • 56
    ISBN: 9789264689619
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Kroaten ; Taxation ; Croatia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Croatia.
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  • 57
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789282134146
    Sprache: Englisch
    Seiten: 1 Online-Ressource (49 p.)
    Serie: ITF Roundtable Reports no.183
    Schlagwort(e): Kommunale Verkehrspolitik ; Verkehrsstau ; Transport ; Amtsdruckschrift
    Kurzfassung: This report reviews a wide range of congestion control measures. It analyses their effectiveness, financial and operational requirements, implementation time and public acceptability. It focuses on the role of technology in addressing congestion, including sensors, wireless systems, traffic light optimisation and trip planning data. The report takes an in‑depth look at the use of HOT lanes to control congestion, the different ways in which they can be used and their effectiveness relative to other initiatives. The report is based on discussions held during the September 2020 ITF Roundtable on Congestion Control Experience and Recommendations.
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  • 58
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264899476 , 9789264520998 , 9789264839793
    Sprache: Englisch
    Seiten: 1 Online-Ressource (145 p.) , 21 x 28cm.
    Serie: OECD Public Governance Reviews
    Paralleltitel: Parallele Sprachausgabe Estudio de la OCDE sobre Integridad en el Estado de México : Facilitando una cultura de integridad
    Schlagwort(e): Anti-Korruption ; Öffentlicher Sektor ; Öffentliche Verwaltung ; Governance-Ansatz ; Mexiko ; Governance ; Mexico ; Amtsdruckschrift
    Kurzfassung: This review analyses the Anti-corruption Policy of the State of Mexico and Municipalities, highlighting its strengths (i.e. inclusion and rigour) as well as the need to include specific integrity risks (i.e. policy capture) to make it more comprehensive. The review analyses how the State Government could develop ownership of ethical rules and values to effectively influence public officials’ behaviour. It also assesses the internal control and risk management scheme of the State of Mexico, providing an overview of its good practices and weak points. Finally, it examines the role of the administrative liability regime for state public officials and its effectiveness in ensuring accountability. It describes the legal framework for administrative responsibilities, which provides a comprehensive and solid foundation for enforcing integrity rules and standards, but requires support to improve implementation.
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  • 59
    ISBN: 9789264767126 , 9789264440616 , 9789264779501
    Sprache: Englisch
    Seiten: 1 Online-Ressource (162 p.) , 21 x 28cm.
    Schlagwort(e): Nachhaltige Stadtentwicklung ; Stadtentwicklung ; Welt ; Environment ; Governance ; Urban, Rural and Regional Development ; Development ; Amtsdruckschrift
    Kurzfassung: National Urban Policy (NUP) is a key instrument to achieve sustainable urban development in a shared responsibility across countries, regions and cities. The scale and urgency of the current urban challenges has given prominence to NUPs. The COVID-19 crisis has amplified the potential of NUPs in shaping more resilient, green and inclusive cities as part of countries recovery packages. This report reviews NUPs of 162 countries across the globe. Building on the first edition launched in 2018, the report serves as a critical source of information and analysis for policymakers and urban professionals, as it establishes the foundation for understanding how and in what forms NUPs have been developed, implemented and monitored globally. The overarching objective of the report is to assist national governments in advancing their NUP processes, especially in creating a stronger link between NUPs and urban-related global agendas, such as the Agenda 2030 for Sustainable Development and the New Urban Agenda, and in mainstreaming climate action into NUPs. The report is a co-creation of the OECD, UN-Habitat and Cities Alliance, as a key outcome of the National Urban Policy Programme, a global partnership launched in 2016 at the Habitat III Conference.
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  • 60
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (38 p.)
    Serie: OECD Education Policy Perspectives no.38
    Schlagwort(e): Bildungswesen ; Bildungspolitik ; Brasilien ; Education ; Brazil ; Amtsdruckschrift
    Kurzfassung: This country policy profile on education in Brazil is part of the Education Policy Outlook series. Building on the first policy profile for Brazil (2015), it offers a concise analysis of where the education system stands today in terms of strengths and challenges, and how this compares to other systems. This profile also analyses the evolution of ongoing and emerging related policy efforts in Brazil, including education responses to the COVID-19 pandemic. It brings together over a decade's worth of policy analysis by the Education Policy Outlook, as well as recent OECD data, relevant thematic and country-specific work and other international and national evidence. The report also benefits from the Education Policy Outlook's ongoing comparative analysis of resilience and responsiveness in education policy. This profile is complemented by its companion report Education Policy Outlook: Brazil - with a focus on international policies (both also available in Portuguese).
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  • 61
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (21 p.) , 21 x 28cm.
    Serie: OECD Education Policy Perspectives no.45
    Schlagwort(e): Praktikum ; Schüler ; Jugendliche ; Education ; Amtsdruckschrift
    Kurzfassung: The OECD Career Readiness project makes use of quantitative evidence to identify how teenage career-related activities and attitudes are linked with better adult employment outcomes. Review of multiple national longitudinal datasets confirms that teenage experiences of the workplace through part-time working and volunteering are routinely associated with better prospects in work during adulthood. While the evidence base is much weaker, it is also likely that students who undertake workplace placements through their schools can have much to gain. This policy brief draws on evidence from longitudinal studies and beyond to explore the following questions: Why is it important for secondary school students to have first-hand experience of work? What difference does workplace experience make? And how can schools and education systems best optimise its benefits?
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  • 62
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Serie: OECD Public Governance Policy Papers no.07
    Schlagwort(e): Infrastrukturpolitik ; Frauen ; Infrastruktur ; OECD-Staaten ; G20-Staaten ; Social Issues/Migration/Health ; Governance ; Amtsdruckschrift
    Kurzfassung: Infrastructure can have a major impact on women’s access to resources and agency over their well-being, and thus on women’s empowerment. Infrastructure itself is not gender-neutral: women and men have different needs and use infrastructure differently given their specific social roles, economic status or preferences. Poor infrastructure quality also poses differentiated threats to women’s safety and well-being. Moreover, infrastructure has traditionally been a heavily male-dominated sector, leaving women little or no voice in investment decisions that affect their economic opportunities, day-to-day lives and well-being. Increasing women’s participation in infrastructure policy and decision making is thus crucial. This report explores the challenges policy makers face when mainstreaming gender into infrastructure and proposes a framework for incorporating gender considerations at each stage of the public investment process. The report also provides guidance on how to involve more women in infrastructure leadership and decision making.
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  • 63
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Serie: OECD Education Policy Perspectives no.48
    Schlagwort(e): Bildungspolitik ; Bewertung ; Österreich ; Education ; Austria ; Amtsdruckschrift
    Kurzfassung: Austria is in the process of developing and implementing a comprehensive education monitoring system that is in line with the goals of the 2017 Education Reform Act. This Policy Perspective presents the final output of this two-year collaboration between the Austrian Federal Ministry of Education, Science and Research, the European Commission and the OECD. The overall goal of this project is to support the Austrian Government in the design and implementation of a new education monitoring system that balances traditional top-down implementation processes with more bottom-up approaches that leave room for co-construction and local adaptation. This report issues a set of recommendations for the monitoring system to provide data to support quality assurance, school self-evaluation, effective governance, evidence-based policy making, and allocation and use of resources. This report can be of help for any country looking to support policy development and improvement in the education system through data-informed decision-making.
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  • 64
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264716445 , 9789264501126 , 9789264530492
    Sprache: Englisch
    Seiten: 1 Online-Ressource (178 p.) , 21 x 28cm.
    Schlagwort(e): Stadtentwicklung ; Technologiepolitik ; Lebensqualität ; Daten ; Urban, Rural and Regional Development ; Governance ; Amtsdruckschrift
    Kurzfassung: This report is a first-of-its-kind work to provide evidence on how cities’ investments in innovation and data use can pay off in powerful ways for residents. It offers analysis on the different ways local governments build capacity at the strategic and technical level, from organisational structure and strategy, to resource allocation and outcome evaluation. It shows that cities with higher public-sector innovation capacity and data use practices have higher levels of city and life satisfaction. Furthermore, when looking across key well-being dimensions from housing to environment, health and walkability, cities with higher innovation capacity and data use practices outperformed cities with lower capacity. The lessons in the report have been distilled into 10 recommendations to help local leaders boost their data use and innovation capacity to improve resident well-being.
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  • 65
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264507753
    Sprache: Englisch
    Seiten: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Serie: OECD Reviews of Health Systems
    Paralleltitel: Parallele Sprachausgabe Estudo da OCDE da Atenção Primária à Saúde no Brasil
    Schlagwort(e): Basisgesundheitsversorgung ; Gesundheitswesen ; Gesundheitspolitik ; Brasilien ; Social Issues/Migration/Health ; Brazil ; Amtsdruckschrift
    Kurzfassung: Primary health care in Brazil is well-organised, the result of sustained commitment to providing high quality primary health care for the whole population. Brazil has implemented a set of reforms over the past decades to improve the distribution of doctors, develop new forms of service organisation, introduce new financing models, and implement a range of quality improvement initiatives. This review uses internationally recognised indicators and policy frameworks to examine the performance of primary health care in Brazil. While the review points to notable successes, Brazil continues to face challenges as its population ages, risk factors such as obesity are on the rise, and emerging pandemic threats require resilience and adaptability. The report points to key actions that Brazil should consider in the coming years to strengthen performance of primary health care, especially screening and prevention for major non-communicable diseases, improve quality of primary health care provision, address workforce shortages and pursue a digital transformation. A companion publication with a health system review of Brazil examines the main challenges and approaches needed to improve the performance of the Brazilian health system.
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  • 66
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264958289
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Serie: State of Health in the EU
    Paralleltitel: Parallele Sprachausgabe Česká republika: zdravotní profil země 2021
    Schlagwort(e): 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Tschechien ; Social Issues/Migration/Health ; Czech Republic ; Amtsdruckschrift
    Kurzfassung: This profile provides a concise and policy-relevant overview of health and the health system in the Czech Republic as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 67
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264915220
    Sprache: Englisch
    Seiten: 1 Online-Ressource (207 p.) , 21 x 28cm.
    Serie: OECD Reviews of Health Systems
    Paralleltitel: Parallele Sprachausgabe Estudos da OCDE sobre os Sistemas de Saúde: Brasil 2021
    Schlagwort(e): Gesundheitswesen ; Gesundheitspolitik ; Brasilien ; Social Issues/Migration/Health ; Brazil ; Amtsdruckschrift
    Kurzfassung: In the 30 years since the inception of the Unified Health System (Sistema Único de Saúde, or SUS), Brazil has reduced health inequalities, and improved coverage and access to health care. However, mobilising sufficient financing for the universal health coverage mandate of SUS has been a constant challenge, not helped by persistent inefficiencies in the use of resources in the Brazilian health system. Demographic and epidemiological changes, rising expectations from society, and the emerging needs of a post-COVID‑19 recovery period mean that continued adjustments and reforms are needed to ensure the sustainability of the health system. This review uses internationally recognised indicators and policy frameworks to examine the performance of Brazilian health system. The report points to key actions that Brazil should consider prioritising in the coming years to strengthen health system performance, especially improving efficiency and sustainability of financing, upgrading its health data infrastructure to leverage a digital transformation, and addressing major population risk factors such as overweight and harmful alcohol consumption. A companion publication with a review of primary health care in Brazil further examines the key role of primary health care to improve the performance of the Brazilian health system.
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  • 68
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264515055 , 9789264907591 , 9789264601116
    Sprache: Englisch
    Seiten: 1 Online-Ressource (113 p.) , 21 x 28cm.
    Serie: OECD Multi-level Governance Studies
    Schlagwort(e): Gemeindefinanzen ; Grundsteuer ; Finanzausgleich ; Israel ; Urban, Rural and Regional Development ; Taxation ; Governance ; Israel ; Amtsdruckschrift
    Kurzfassung: This report provides a comprehensive analysis of the Israeli system of local government finance, with a focus on the role of the Israeli property tax, known as the Arnona. Local governments are financed through a combination of revenue, primarily from central government grants and from the Arnona, which is levied on residential and non-residential land and buildings but is based on their physical size rather than their value. The first chapter provides a description of the Israeli system of local government finance and compares it to local government finance in OECD countries. Using standard criteria for the evaluation of taxes, the second chapter assess the strengths and shortcoming of the Arnona and the intergovernmental grant system. Attention is paid to fiscal disparities among municipalities and to the ability of the current system to provide all Israelis with adequate and equitable access to economic and social services and infrastructure. The final chapter presents a set of 13 policy recommendations divided between proposals for improving the existing Arnona system and a longer-run blueprint for a more substantial reform of the system of local government finance in Israel based on the establishment of a value-based system of local property taxation.
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  • 69
    ISBN: 9789264344402 , 9789264493926 , 9789264622753
    Sprache: Englisch
    Seiten: 1 Online-Ressource (444 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Pratiques fiscales dommageables – Rapports d’examen par les pairs relatifs à l’échange de renseignements sur les décisions fiscales de 2020 (version abrégée) : Cadre inclusif sur le BEPS : Action 5
    Schlagwort(e): Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmensbesteuerung ; Internationales Steuerrecht ; Informationsverbreitung ; G20-Staaten ; OECD-Staaten ; Taxation ; Amtsdruckschrift
    Kurzfassung: BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. 140 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 131 jurisdictions. It assesses implementation for the 1 January - 31 December 2020 period.
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  • 70
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (30 p.)
    Schlagwort(e): Breitbandkommunikation ; Telekommunikationspolitik ; G20-Staaten ; Urban, Rural and Regional Development ; Science and Technology ; Amtsdruckschrift
    Kurzfassung: Connectivity is an essential pillar of ensuring an inclusive digital transformation. The COVID-19 health emergency has further accentuated the awareness of how the quality, capability and resilience of broadband networks are becoming even more critical to ensure an inclusive society as more and more activities, such as work and education, are conducted in a remote manner. Therefore, policies aiming to expand connectivity and increase its quality are of paramount importance. Furthermore, analysing the performance of networks is crucial to inform policy makers and regulators to identify quality gaps and design the right policies and regulation towards closing those gaps. This report focuses on the state of broadband speed quality across the G20 and how to upgrade the speeds of networks further to spur economic recovery. It identifies existing gaps and puts forward policies and regulation towards extending high-quality networks and upgrading the quality of networks.
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  • 71
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264425026
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Serie: State of Health in the EU
    Paralleltitel: Parallele Sprachausgabe Ísland: Heilbrigðismál Landsyfirlit Árið 2021
    Schlagwort(e): 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Island ; Social Issues/Migration/Health ; Iceland ; Amtsdruckschrift
    Kurzfassung: This profile provides a concise and policy-relevant overview of health and the health system in Iceland as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 72
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264822290
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Serie: State of Health in the EU
    Paralleltitel: Parallele Sprachausgabe Slovensko: Zdravotný Profil Krajiny 2021
    Schlagwort(e): 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Slowakei ; Social Issues/Migration/Health ; Slovak Republic ; Amtsdruckschrift
    Kurzfassung: This profile provides a concise and policy-relevant overview of health and the health system in the Slovak Republic as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 73
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264679733 , 9789264481558 , 9789264335073
    Sprache: Englisch
    Seiten: 1 Online-Ressource (190 p.) , 21 x 28cm.
    Schlagwort(e): Investitionspolitik ; Investitionsklima ; Energiewirtschaft ; Energiepolitik ; Auslandsinvestition ; Ukraine ; Energy ; Industry and Services ; Finance and Investment ; Amtsdruckschrift
    Kurzfassung: This Review assesses Ukraine’s investment climate vis-à-vis the country’s energy sector reforms and discusses challenges and opportunities in this context. Capitalising on the OECD Policy Framework for Investment and other relevant instruments and guidance, the Review takes a broad approach to investment climate challenges facing Ukraine’s energy sector. It covers investment trends, the current policy and regulatory framework, the legal and institutional framework for investment protection, investment promotion and facilitation, public governance, energy infrastructure and policies relating to promoting and enabling responsible business conduct. The analysis and recommendations in the Review can help policy makers strengthen the enabling conditions for investment in Ukraine’s energy sector.
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  • 74
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264724709
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Serie: State of Health in the EU
    Paralleltitel: Parallele Sprachausgabe Ελλάδα: Προφίλ Υγείας 2021
    Schlagwort(e): 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Griechenland ; Social Issues/Migration/Health ; Greece ; Amtsdruckschrift
    Kurzfassung: This profile provides a concise and policy-relevant overview of health and the health system in Greece as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This edition has a special focus on the impact of COVID‑19. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
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  • 75
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264734043 , 9789264675711 , 9789264835283
    Sprache: Englisch
    Seiten: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Serie: OECD Public Governance Reviews
    Paralleltitel: Parallele Sprachausgabe Mejora de la Responsabilidad Pública en España Mediante la Supervisión Continua
    Schlagwort(e): Rechenschaftspflicht ; Transparenz ; Spanien ; Governance ; Spain ; Amtsdruckschrift
    Kurzfassung: Spain has undertaken a series of reforms over the last decade to strengthen the government’s ability to deliver high-quality services to citizens and businesses, while enhancing transparency and accountability. One major effort spearheaded by the National Audit Office (Oficina Nacional de Auditoría or ONA) is the continuous supervision system (SSC), a risk-based methodology that acts as a litmus test for the financial health, effectiveness and sustainability of public institutions. Drawing on interviews, a comparative analysis of leading practices, and research, this report provides recommendations to support the ONA in further strengthening its management of the SSC by improving its strategy, use of data, and co-ordination mechanisms across government.
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  • 76
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264184589 , 9789264798120 , 9789264870314
    Sprache: Englisch
    Seiten: 1 Online-Ressource (143 p.) , 21 x 28cm.
    Serie: OECD Studies on SMEs and Entrepreneurship
    Schlagwort(e): Innovative KMU ; Regionales Cluster ; Innovation ; Mittelstandspolitik ; Technologiepolitik ; Northern (Thailand, Provinz) ; Employment ; Industry and Services ; Governance ; Thailand ; Amtsdruckschrift
    Kurzfassung: This report evaluates how to strengthen Thailand's SME and entrepreneurship policies to promote innovative entrepreneurship and SME innovation at regional level. This is critical in supporting a shift towards a more innovation-driven and regionally-balanced economy in Thailand. The report illustrates the needs by taking a specific policy case, namely activating new and small firms in the development of an innovation cluster in the advanced agriculture and biotechnology and food for the future sectors in Chiang Mai and Chiang Rai regions in northern Thailand. The report examines policy options in four major areas affecting the cluster: strengthening the local entrepreneurship ecosystem for example in scale-up finance and entrepreneurial culture; upgrading business development services so they that the match the requirements of SME innovation; attracting foreign direct investment and brokering supply chain linkages with local SMEs; and creating a cluster management organisation to co-ordinate policy. The report makes policy recommendations illustrated by international inspiring policy practice examples in each area. It shares a vision for translating Thailand's new-found biotechnology research strengths into economic development by stimulating innovation absorption by SMEs and commercialisation by start-ups and scale-ups.
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  • 77
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264709102 , 9789264561083 , 9789264895713
    Sprache: Englisch
    Seiten: 1 Online-Ressource (113 p.) , 21 x 28cm.
    Serie: OECD Public Governance Reviews
    Schlagwort(e): Kommunikation ; Politische Kommunikation ; Bürgerbeteiligung ; Jordanien ; Governance ; Jordan ; Amtsdruckschrift
    Kurzfassung: Public communication is an essential part of government policy and an important contributor to transparency, integrity, accountability and stakeholder participation. This Citizens’ Voice in Jordan Report provides an analysis of internal and external communications processes, examining progress achieved to date and remaining challenges. It provides recommendations for the Government of Jordan for making a strategic use of public communication and strengthening the media ecosystem in the interest of promoting a more open government.
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  • 78
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264430969 , 9789264989825 , 9789264859012
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Schlagwort(e): Bürgerbeteiligung ; Kommunalpolitik ; Demokratie ; Governance ; Amtsdruckschrift
    Kurzfassung: The OECD report Innovative Citizen Participation and New Democratic Institutions: Catching the Deliberative Wave (2020) demonstrated that public authorities from all levels of government increasingly turn to Citizens' Assemblies, Citizens’ Juries, and other representative deliberative processes to tackle complex policy problems. As the use of such processes increases, so does the need to determine and ultimately improve their quality. The purpose of this document is to help public authorities initiate and develop better representative deliberative processes by establishing a minimum standard for their evaluation. These guidelines provide policy makers and practitioners with an evaluation framework and methodology, as well as evaluation questionnaires.
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  • 79
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264501157 , 9789264654754 , 9789264330481
    Sprache: Englisch
    Seiten: 1 Online-Ressource (109 p.) , 21 x 28cm.
    Schlagwort(e): Frühkindliche Bildung ; Kinderbetreuung ; Bildungspolitik ; Jugendpolitik ; Irland ; Education ; Ireland ; Amtsdruckschrift
    Kurzfassung: In supporting children’s development, countries invest in the future successes of economies and societies. Awareness of the critical role early childhood education and care (ECEC) plays in setting a strong foundation for children’s learning, development and well-being has grown among policy makers worldwide. The OECD Quality beyond Regulations policy review provides countries with an overview of the different dimensions of quality in ECEC. It also highlights policies that can enhance process quality in particular. From this review, emerged the present report, taking an in-depth look at Ireland's ECEC system. It outlines the sector’s main strengths and challenges, focusing on workforce development and quality assurance through monitoring and inspections. The report provides tailored policy recommendations to improve provision in line with national goals.
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  • 80
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264632806 , 9789264742710 , 9789264440951
    Sprache: Englisch
    Seiten: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Schlagwort(e): Sustainable Development Goals ; Entwicklungshilfe ; Welt ; Development ; Bangladesh ; Ethiopia ; Kenya ; Myanmar ; Peru ; Samoa ; Uganda ; Amtsdruckschrift
    Kurzfassung: Achieving sustainable, equitable and resilient societies is humankind’s challenge for the 21st century. In pursuit of this ambition, the international development community needs a shared, universal framework, within which to work more closely together. The Sustainable Development Goals (SDGs) are the obvious answer, but a number of technical, political and organisational challenges prevent development co-operation providers from using them as their common results framework. Based on seven case studies, this publication identifies two critical factors and one game changer that can help overcome those challenges. First, country leadership needs to be supported by the international community. Second, development partners need to change their set-ups in order to deliver on the SDGs. Finally, by forcing governments and development partners to reset their long-term strategies and rethink their internal systems, the COVID-19 pandemic provides them with a rare opportunity to use the SDG framework collectively as a roadmap to recovery: this can be a game changer.
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  • 81
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264794672 , 9789264724976 , 9789264815568
    Sprache: Englisch
    Seiten: 1 Online-Ressource (102 p.) , 21 x 28cm.
    Serie: Development Centre Studies
    Schlagwort(e): Junge Arbeitskräfte ; Jugendliche ; Ländlicher Arbeitsmarkt ; Ländlicher Raum ; Ländliche Entwicklung ; Ernährungsindustrie ; Ernährungsberufe ; Afrika ; Asien ; Employment ; Development ; Agriculture and Food ; Namibia ; South Africa ; Tanzania, United Republic of ; Thailand ; Uganda ; Viet Nam ; Zambia ; Amtsdruckschrift
    Kurzfassung: Today, the global youth population is at its highest ever and still growing, with the highest proportion of youth living in Africa and Asia, and a majority of them in rural areas. Young people in rural areas face the double challenge of age-specific vulnerabilities and underdevelopment of rural areas. While agriculture absorbs the majority of rural workers in developing countries, low pay and poor working conditions make it difficult to sustain rural livelihoods. Potential job opportunities for rural youth exist in agriculture and along the agri-food value chain, however. Growing populations, urbanisation and rising incomes of the working class are increasing demand for more diverse and higher value added agricultural and food products in Africa and developing Asia. This demand will create a need for off-farm labour, especially in agribusinesses, which tends to be better paid and located in rural areas and secondary towns. It could boost job creation in the food economy provided that local food systems were mobilised to take up the challenge of higher and changing domestic demand for food.
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  • 82
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264900226 , 9789264349926 , 9789264473294
    Sprache: Englisch
    Seiten: 1 Online-Ressource (186 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Le rôle des entreprises dans les inégalités salariales (version abrégée) : Enseignements d’une étude internationale à grande échelle
    Schlagwort(e): Lohnstruktur ; Vergütungssystem ; OECD-Staaten ; Economics ; Employment ; Amtsdruckschrift
    Kurzfassung: Even though firms play a key role in shaping wages, wage inequality and the gender wage gap, firms have so far only featured to a limited extent in the policy debates around these issues. The evidence in this volume shows that around one third of overall wage inequality can be explained by gaps in pay between firms rather than differences in the level and returns to workers’ skills. Gaps in firm pay reflect differences in productivity and wage setting power. To address high wage inequality while fostering high and sustainable growth, worker-centred policies (e.g. education, adult learning) need to be complemented with firm-oriented policies. This involves notably: (1) policies that promote the productivity catch-up of lagging firms, which would not only raise aggregate productivity and wages but also reduce wage inequality; (2) policies that reduce wage gaps at given productivity gaps without limiting efficiency-enhancing reallocation, especially the promotion of worker mobility; and (3) policies that reduce the wage setting power of firms with dominant positions in local labour markets, which would raise wages and reduce wage inequality without adverse effects on employment and output.
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  • 83
    ISBN: 9789264866010
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Trinidad und Tobago ; OECD-Staaten ; G20-Staaten ; Taxation ; Trinidad and Tobago ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.
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  • 84
    ISBN: 9789264854130
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 80 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kasachstan ; OECD-Staaten ; G20-Staaten ; Taxation ; Kazakhstan ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Kazakhstan.
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  • 85
    ISBN: 9789264610767
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Thailand ; OECD-Staaten ; G20-Staaten ; Taxation ; Thailand ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Thailand.
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  • 86
    ISBN: 9789264868090
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Oman ; OECD-Staaten ; G20-Staaten ; Taxation ; Oman ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Oman.
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  • 87
    ISBN: 9789264452015
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): 2019 ; Doppelbesteuerung ; Konfliktregelung ; Befragung ; Vietnam ; Taxation ; Viet Nam ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Viet Nam.
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  • 88
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264593480 , 9789264583092 , 9789264715431
    Sprache: Englisch
    Seiten: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Serie: OECD Studies on Water
    Schlagwort(e): Wasserversorgung ; Wasserpolitik ; Abwasserwirtschaft ; Wasserwirtschaft ; Kommunale Versorgungswirtschaft ; Coronavirus ; Subsahara-Afrika ; Environment ; Amtsdruckschrift
    Kurzfassung: The COVID-19 pandemic has acted as a magnifying glass on pressing water and sanitation challenges in African cities, stressing and widening inequalities, especially for the 56% of the urban population living in informal settlements, lacking basic handwashing facilities, and relying on public water points and shared toilets. Before the pandemic, African countries and cities were already facing mounting water challenges with, in Sub-Saharan Africa only, 418 million people lacking basic access to water supply and 717 million to sanitation, in addition to concomitant floods, droughts and pollution issues. Megatrends related to climate change, urbanisation and population growth add more pressure on water resources and require urgent attention for African cities to cope with future water challenges. Building on a Survey on Water Governance across 36 cities of all size in Africa, this report provides a regional overview of the allocation of roles and responsibilities for water management, the existence and implementation of institutional, policy and regulatory frameworks, as well as the critical governance gaps that need to be bridged in order to boost city government capacity to drive water security in the continent.
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  • 89
    ISBN: 9789264725003
    Sprache: Englisch
    Seiten: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Australien ; Taxation ; Australia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices.
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  • 90
    ISBN: 9789264753440
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Litauen ; Taxation ; Lithuania ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Lithuania.
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  • 91
    ISBN: 9789264748842
    Sprache: Englisch
    Seiten: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Ungarn ; Taxation ; Hungary ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Hungary.
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  • 92
    ISBN: 9789264836518
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Estland ; Taxation ; Estonia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Estonia.
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  • 93
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264397835 , 9789264796164 , 9789264983496
    Sprache: Englisch
    Seiten: 1 Online-Ressource (142 p.) , 21 x 28cm.
    Serie: Corporate Governance
    Schlagwort(e): Coronavirus ; Corporate Governance ; Finanzmarkt ; Welt ; Governance ; Amtsdruckschrift
    Kurzfassung: This report provides an evidence-based overview of developments in capital markets globally leading up to the COVID-19 crisis. It then documents the impact of the crisis on the use of capital markets and the introduction of temporary corporate governance measures. Although the structural effects of the crisis on capital markets and its interplay with corporate governance remain to be fully understood, this report presents trends that can be used to shape policies that will support the recovery and formulates key policy messages that will guide the upcoming review of the G20/OECD Principles of Corporate Governance. The report emphasises that the road to recovery will require well-functioning capital markets that can allocate substantial financial resources for long-term investments. It also highlights the need to adapt corporate governance rules and practices to the post-COVID-19 reality, particularly in areas such as increased ownership concentration; environmental, social and governance (ESG) risk management; digitalisation; insolvency; audit quality and creditor rights.
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  • 94
    ISBN: 9789264598973
    Sprache: Englisch
    Seiten: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Mexiko ; Taxation ; Mexico ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Mexico.
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  • 95
    ISBN: 9789264529380
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowenien ; Taxation ; Slovenia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Slovenia.
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  • 96
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Scénarios pour le monde de 2035 : Implications pour l’avenir de la collaboration mondiale et de l’OCDE
    Schlagwort(e): Globalisierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Szenariotechnik ; OECD-Staaten ; Welt ; Economics ; Amtsdruckschrift
    Kurzfassung: In the face of rapid change and high uncertainty, organisations must prepare for the unexpected. This report explores three scenarios – Multitrack World, Virtual Worlds, and Vulnerable World – and their possible implications for the future of global collaboration and for organisations such as the OECD. It includes emerging changes and trends that could affect the world in unpredictable ways over the next fifteen years, and offers potential strategic considerations and action areas aimed at ensuring the OECD’s agility, resilience and future-readiness. Prepared by the OECD’s Strategic Foresight Unit to commemorate the Organisation’s 60th anniversary, the report is intended to stimulate dialogue among all those sharing an interest in preparing the OECD to meet the evolving needs of the global community in the face of a highly dynamic and uncertain future.
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  • 97
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264936317 , 9789264838734 , 9789264662759
    Sprache: Englisch
    Seiten: 1 Online-Ressource (93 Seiten) , 21 x 28cm.
    Serie: PISA
    Paralleltitel: Erscheint auch als Education in Eastern Europe and Central Asia
    Schlagwort(e): Bildungswesen ; Bildungsniveau ; Allgemeinbildende Schule ; Osteuropa ; Zentralasien ; Education ; Azerbaijan ; Belarus ; Bulgaria ; Croatia ; Georgia ; Kazakhstan ; Moldova, Republic of ; Romania ; Turkey ; Ukraine ; Amtsdruckschrift
    Kurzfassung: Countries in Eastern Europe and Central Asia have clear aspirations to strengthen civic participation and increase prosperity for all. A highly skilled and knowledgeable population is critical to achieving these goals, which makes creating and maintaining high quality and equitable education systems a vital part of regional development efforts. Results from the Programme for International Student Assessment (PISA) show that learning outcomes in the region have generally improved, but that the improvement has not been equitable. While countries in the region are producing some of the top performing students in the world, many other students are being left behind. This report, jointly developed by OECD and UNICEF, analyses PISA data in detail to identify the strengths, challenges and unique features of education systems in Eastern Europe and Central Asia. Drawing upon a rich knowledge base of education policy and practice in the region, it makes recommendations about how systems in the region can provide an excellent education for all students. This report will be of interest to regional policy-makers as well as individuals who wish to learn more about education in Eastern Europe and Central Asia.
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  • 98
    ISBN: 9789264970731
    Sprache: Englisch
    Seiten: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Japan ; Taxation ; Japan ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.
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  • 99
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789282169155
    Sprache: Englisch
    Seiten: 1 Online-Ressource (55 p.)
    Serie: ITF Roundtable Reports no.186
    Schlagwort(e): Verkehrsnachfrage ; Modellierung ; Big Data ; Mobiltelefon ; Verkehrsaufkommen ; Transport ; Amtsdruckschrift
    Kurzfassung: This report examines how big data from mobile phones and other sources can help to forecast travel demand. It identifies the strengths and potential use-cases for big data in transport modelling and mobility analysis. It also examines potential biases, commercial sensitivities and threats to privacy. The report presents approaches to resolve such issues and offers recommendations for governance arrangements that make data sharing easier.
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  • 100
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264551183 , 9789264516762 , 9789264739871
    Sprache: Englisch
    Seiten: 1 Online-Ressource (174 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Pierre par pierre : Bâtir de meilleures politiques du logement
    Schlagwort(e): Wohnungspolitik ; OECD-Staaten ; Environment ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Taxation ; Economics ; Amtsdruckschrift
    Kurzfassung: The report brings together evidence, international experience and policy insights for the design of housing policies. Emphasis is placed on three broad aspects: inclusiveness, efficiency and sustainability. Inclusive access to housing has become increasingly challenging in many OECD countries due to a large extent to rising housing costs, which reflects the failure of housing supply to meet demand, particularly in jobs-rich urban areas. Geographical constraints play a role, but in many cities regulations, including on land-use and zoning provisions, also constrain supply. At the same time, some regulations on tenant-landlord relations can discourage the development of rental markets, pushing up rents. Moreover, the transition to a low-carbon economy poses challenges for a sector that accounts for 17% of CO2 emissions and 37% of fine particulate matter emissions globally. Almost two-thirds of countries worldwide still lack mandatory building energy codes. Frontloading efforts is critical as dwellings have a very long lifespan. The report lays out evidence-based options for concerted policy action to address these challenges, while recognising complementarities and trade-offs amond the different objectives of housing policies. The report is part of the OECD Housing Tookit, which includes an interactive online dashboard of housing indicators and country snapshots.
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