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  • Paris : OECD Publishing  (905)
  • Bielefeld : transcript
  • Wiesbaden : Springer VS
  • Amtsdruckschrift  (905)
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  • 1
    Language: English
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
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  • 2
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.56
    Keywords: Grundsteuer ; Ertragsbesteuerung ; Miete ; OECD-Staaten ; Welt ; Taxation ; Amtsdruckschrift
    Abstract: This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and taxes over the life of the housing investment. The methodology is applied to owner-occupied and rented residential property for investments that are financed with debt or equity. The paper finds that the level and components of housing taxation depend greatly on the investment scenario. Effective tax rates vary substantially depending on the holding period, rate of return, tenure (owner-occupied or rented), financing scenario, and the inflation rate. Effective tax rates do not vary much with the taxpayer’s income and wealth or with the rate of return. The paper finds there is scope to reduce the tax differential between different investment scenarios and strengthen progressivity and horizontal equity.
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  • 3
    ISBN: 9789264424852 , 9789264837799 , 9789264988873
    Language: English
    Pages: 1 Online-Ressource (201 p.) , 21 x 28cm.
    Keywords: Familie ; Familienpolitik ; Spanien ; Social Issues/Migration/Health ; Spain ; Amtsdruckschrift
    Abstract: 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.
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  • 4
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.173
    Keywords: Ernährungssicherung ; Ernährung ; Ernährungspolitik ; Welt ; Agriculture and Food ; Amtsdruckschrift
    Abstract: A shift towards healthier diets is expected to address the challenge of providing food security and nutrition for a growing global population. This report explores whether such a shift would also have positive effects on the other two challenges food systems face: supporting livelihoods for those working along the food supply chain and contributing to environmental sustainability. The report finds that aligning diets with World Health Organisation guidelines on sugar and fat consumption would have the expected positive effect on nutrition and food security, and would also positively affect environmental sustainability. The effect on livelihoods along the food value chain, however, would overall be negative. The magnitude of the trade-offs and synergies are greater when fat consumption is reduced, as opposed to sugar consumption, because actual consumption levels of fat are further away from WHO recommendations.
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  • 5
    ISBN: 9789264729483
    Language: English
    Pages: 1 Online-Ressource (65 p.)
    Keywords: Wasserkraft ; Klimawandel ; Südasien ; Südostasien ; Energy ; Amtsdruckschrift
    Abstract: Hydropower accounts for 14.5% of total electricity generation in South and Southeast Asia, with a total hydropower installed capacity of 117 GW. The installed hydropower capacity is expected to grow further in order to meet the region’s growing electricity demand and electricity export opportunities, and to maximise the merits of a cost-effective and flexible low-carbon power source. However, climate change poses an increasing challenge to South and Southeast Asian hydropower with rising temperatures, extreme rainfall patterns, melting glaciers, and increasing occurrence of extreme weather events. This report aims to support South and Southeast Asian hydropower in coping with the adverse impacts of climate change and in developing a tailored set of climate resilience measures based on a comprehensive assessment of climate risks and impacts. This report qualitatively assesses climate risks to South and Southeast Asian hydropower and quantitatively examines potential climate impacts, comparing three climate scenarios. Based on the assessment, it identifies measures to enhance climate resilience and provides policy recommendations.
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  • 6
    ISBN: 9789264819092
    Language: English
    Pages: 1 Online-Ressource (384 p.) , 21 x 28cm.
    Keywords: Lernen ; Schule ; Schulpolitik ; Lehrkräfte ; Coronavirus ; Welt ; Education ; Development ; Governance ; Amtsdruckschrift
    Abstract: 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.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264505087
    Language: English
    Pages: 1 Online-Ressource (261 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: Energiepolitik ; Energiewirtschaft ; Kanada ; Energy ; Canada ; Amtsdruckschrift
    Abstract: The International Energy Agency (IEA) regularly conducts in-depth peer reviews of the energy policies of its member countries. This process supports energy policy development and encourages the exchange of international best practices and experiences. Since the last IEA review in 2015, Canada has made a series of enterprising international and domestic commitments to put the country on a path towards transforming its energy system, including a target to cut greenhouse gas emissions by 40‑45% by 2030 from 2005 levels and to reach net zero emissions by 2050. Canada’s energy transformation presents both challenges and opportunities given its profile as a major producer, consumer and exporter of energy, and its highly decentralised government system. The sizeable weight of fossil fuel production in employment and economic output means strong attention should be placed on ensuring a people-centred approach to Canada’s clean energy transition. Canada has a number of policy measures in place, including an ambitious carbon pricing scheme, clean fuel regulations, a commitment to phase out unabated coal use by 2030, nuclear plant extensions, upstream methane regulations, energy efficiency programmes, and measures to decarbonise the transport sector. In this report, the IEA provides energy policy recommendations to help Canada effectively manage the transformation of its energy sector in line with its goals.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264320888 , 9789264950078 , 9789264838772
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Pension Systems
    Keywords: Altersvorsorge ; Slowenien ; Social Issues/Migration/Health ; Employment ; Finance and Investment ; Slovenia ; Amtsdruckschrift
    Abstract: 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.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264336674 , 9789264860407 , 9789264561939
    Language: English
    Pages: 1 Online-Ressource (145 p.) , 21 x 28cm.
    Keywords: Auslandsinvestition ; KMU ; Multinationales Unternehmen ; Investitionspolitik ; Mittelstandspolitik ; Portugal ; Urban, Rural and Regional Development ; Industry and Services ; Finance and Investment ; Portugal ; Amtsdruckschrift
    Abstract: 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.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264637610 , 9789264951990 , 9789264389687
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Series Statement: The Governance of Regulators
    Parallel Title: Parallele Sprachausgabe Impulsando el desempeño del Regulador de los servicios de agua y saneamiento de Perú
    Keywords: Aufsichtsbehörde ; Wasserwirtschaft ; Abwasserwirtschaft ; Wasserversorgung ; Peru ; Governance ; Peru ; Amtsdruckschrift
    Abstract: 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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  • 11
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.172
    Keywords: Getreidepreis ; Futtermittelmarkt ; Getreidemarkt ; Import ; Ernährungssicherung ; China ; Agriculture and Food ; Trade ; China, People’s Republic ; Amtsdruckschrift
    Abstract: International grain prices experienced a sharp increase during the 2020/2021 marketing season, most likely due to the unprecedented increase of imported grains by China. What would be the possible impact on international grain markets if China remains a strong grain importer? The scenario developed to explore the impact of such a development shows that further increases in Chinese grain imports over the medium term could result in a 4% to 25% increase in agriculture commodity prices compared to what was projected in the OECD-FAO Agricultural Outlook 2021-2030.
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  • 12
    ISBN: 9789264753204
    Language: English
    Pages: 1 Online-Ressource (63 p.)
    Keywords: Erdgasmarkt ; Erdgaspolitik ; Brasilien ; Energy ; Brazil ; Amtsdruckschrift
    Abstract: The Novo Mercado de Gás (New Gas Market) reform programme is set to enhance the physical flexibility of the gas system, enable gas to be delivered more quickly, foster competition and facilitate the integration of a higher share of intermittent renewables into the Brazilian energy system. In the longer term, an open, competitive gas market can more easily adapt to a multi-gas system that includes and deploys low-carbon gases. At the request of the Brazilian government, the International Energy Agency (IEA) has been providing technical advice based on international experience to inform and shape the country’s gas market reform programme from day one. This current white paper follows the report “Towards a competitive natural gas market in Brazil: A review of the opening of the natural gas transmission system in Brazil”, published in September 2018. It aims to share best practices from Europe in terms of gas market design and reforms, including commercial and practical implications. This white paper includes a section on the role of natural gas and low-carbon gases in Brazilian clean energy transition.
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  • 13
    ISBN: 9789264455580
    Language: English
    Pages: 1 Online-Ressource (61 p.)
    Keywords: Erneuerbare Energie ; Förderung erneuerbarer Energien ; Moldawien ; Energy ; Moldova, Republic of ; Amtsdruckschrift
    Abstract: This roadmap starts with an overview of the prevailing institutional framework related to the renewables and electricity sectors respectively, and the related policy landscape. The wider context of both the renewables and electricity sectors in Moldova is then outlined. This is followed by the body of the roadmap, which focuses on: Removing barriers to the deployment of renewables; Establishing flexible electricity markets with enhanced regional co-ordination; Enhancing technical flexibility of the power system. In these three focus areas, a substantial amount of knowledge, experience and expertise has already been accrued by other countries and regions in their own energy transitions. This roadmap therefore provides relevant examples from international experiences with a view to providing an idea of the possibilities for Moldova. The roadmap outlines specific policies and actionable items in order to apply these international best practice examples, taking into account the particular characteristics of the Moldovan electricity system. Finally, these recommended actions are put in a co ordinated package of measures to be implemented for a vision of a secure, clean and modern electricity supply generated from domestic VRE sources. This includes a timeline of measures to be targeted over three distinct periods in the short-, medium- and long-term to deliver this modern electricity system, and in turn provide the social, economic and environmental benefits from Moldova’s clean energy transition.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264468481 , 9789264841864 , 9789264543751
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Keywords: Wasserversorgung ; Wasserpolitik ; Brasilien ; Urban, Rural and Regional Development ; Environment ; Brazil ; Amtsdruckschrift
    Abstract: 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.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264647749 , 9789264584266 , 9789264827066
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Espagne 2022
    Keywords: Entwicklungshilfe ; Spanien ; Development ; Governance ; Spain ; Amtsdruckschrift
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. 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.
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  • 16
    ISBN: 9789264665033
    Language: English
    Pages: 1 Online-Ressource (95 p.)
    Keywords: Strommarkt ; Elektrizitätspolitik ; Elektrizitätswirtschaft ; Energiewende ; Südkorea ; Energy ; Korea, Republic of ; Amtsdruckschrift
    Abstract: This report was commissioned by Korea's Ministry of Trade, Industry and Energy and carried out jointly by the International Energy Agency (IEA) and the Korea Energy Economics Institute. The objective of the study was to analyse market design improvements to enable achieving net zero in Korea's power sector, in accordance with the country's long-term decarbonisation objectives. For this the IEA devised a Korea Regional Power System Model to evaluate the emissions implications of the plans laid out in Korea’s 9th Basic Plan for Long-Term Electricity Supply and Demand and the Carbon Neutral Strategy published in 2021. The analysis includes a scenario elaborated by the IEA, based on the World Energy Outlook's Announced Pledges Scenario, to analyse potential for further market improvements. This analysis covers market improvements in areas such as carbon pricing, market price enhancements that better reward lowemissions technologies and security of supply, and market access reforms to ensure the participation of a wider range of new technologies and distributed energy resources.
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  • 17
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 150
    Keywords: Ernährungssicherung ; Ernährungsverhalten ; Soziale Schicht ; Körpergewicht ; Indigene Völker ; Coronavirus ; Obesity ; COVID-19 ; Indigenous Peoples ; food banks ; food marketing ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: In OECD countries, socio-economically disadvantaged groups tend to consume less nutritious food, leading to suboptimal health outcomes, including obesity. Contributing factors include low levels of income and education; time-poor single parent households; and the prevalence and accessibility of fast food restaurants. More broadly, food insecurity also remains a problem in OECD countries, with Indigenous Peoples being particularly vulnerable. Foodbanks run by non-governmental organisations provide emergency food assistance, sometimes using food recovered as part of food waste policies; however, the sustainability of this approach is contested. Understanding the role that socio-economic and demographic factors play in determining household food purchases and consumption is limited by inadequate and irregular food data collection, including on the prevalence of food insecurity. Lack of data is also hampering evaluation of the effectiveness of policies in addressing the needs of particular socio-economic and demographic groups.
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  • 18
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 149
    Keywords: GHG emission tax ; abatement subsidy ; Paris Agreement ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This study uses GLOBIOM ‒ the most detailed global economic model of agriculture, land use and greenhouse gas (GHG) emissions ‒ to assess the effectiveness of different policies in cutting net emissions from the Agriculture, Forestry and Other Land Use (AFOLU) sector, with a view to helping limit long-term global temperature increases to 1.5°C and 2°C. Trade-offs between emission reductions and impacts on food producers, consumers and government budgets are also evaluated for each policy package. A full complement of policy options is deployed globally across AFOLU, comprising emission taxes for emitting AFOLU activities and subsidies rewarding carbon sequestration. Using a carbon price consistent with the 2°C target (1.5°C target), this is projected to mitigate 8 GtCO2 eq/yr (12 GtCO2 eq/yr) in 2050, representing 89% (129%) reduction in net AFOLU emissions, and 12% (21%) of total anthropogenic GHG emissions. Nearly two-thirds of the net emission reductions are from the Land Use, Land-Use Change and Forestry (LULUCF) component of AFOLU, mostly from reduced deforestation. A global carbon tax on AFOLU is found to be twice as effective in lowering emissions as an equivalently priced emission abatement subsidy because the latter keeps high emitting producers in business. However, a tax has trade-offs in terms of lower agricultural production and food consumption, which a subsidy avoids. A shift to lower emission diets by consumers has a much smaller impact on reducing agricultural emissions than any of the policy packages involving taxes on emissions.
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  • 19
    ISBN: 9789264337978
    Language: English
    Pages: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; St. Kitts und Nevis ; OECD-Staaten ; G20-Staaten ; Taxation ; Saint Kitts and Nevis ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 20
    ISBN: 9789264942899
    Language: English
    Pages: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Grönland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greenland ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 21
    ISBN: 9789264854130
    Language: English
    Pages: 1 Online-Ressource (circa 80 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kasachstan ; OECD-Staaten ; G20-Staaten ; Taxation ; Kazakhstan ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 22
    ISBN: 9789264452015
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: 2019 ; Doppelbesteuerung ; Konfliktregelung ; Befragung ; Vietnam ; Taxation ; Viet Nam ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 23
    ISBN: 9789264811447
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Südafrika ; Taxation ; South Africa ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 24
    ISBN: 9789264725003
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Australien ; Taxation ; Australia ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 25
    ISBN: 9789264748842
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Ungarn ; Taxation ; Hungary ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 26
    ISBN: 9789264475076
    Language: English
    Pages: 1 Online-Ressource (94 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Israel ; Taxation ; Israel ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 27
    ISBN: 9789264400108
    Language: English
    Pages: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Türkei ; Taxation ; Turkey ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 28
    ISBN: 9789264911512
    Language: English
    Pages: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Griechenland ; Taxation ; Greece ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 29
    ISBN: 9789264836518
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Estland ; Taxation ; Estonia ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264728417 , 9789264593558 , 9789264489455
    Language: English
    Pages: 1 Online-Ressource (225 p.) , 21 x 28cm.
    Series Statement: OECD Investment Policy Reviews
    Keywords: Auslandsinvestition ; Investitionspolitik ; Uruguay ; Finance and Investment ; Uruguay ; Amtsdruckschrift
    Abstract: 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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  • 31
    ISBN: 9789264970731
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Japan ; Taxation ; Japan ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282134146
    Language: English
    Pages: 1 Online-Ressource (49 p.)
    Series Statement: ITF Roundtable Reports no.183
    Keywords: Kommunale Verkehrspolitik ; Verkehrsstau ; Transport ; Amtsdruckschrift
    Abstract: 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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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264551183 , 9789264516762 , 9789264739871
    Language: English
    Pages: 1 Online-Ressource (174 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Pierre par pierre : Bâtir de meilleures politiques du logement
    Keywords: Wohnungspolitik ; OECD-Staaten ; Environment ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Taxation ; Economics ; Amtsdruckschrift
    Abstract: 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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  • 34
    ISBN: 9789264967595
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Island ; Taxation ; Iceland ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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 Iceland.
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  • 35
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.132
    Keywords: Körpergewicht ; Gesundheit ; Sterblichkeit ; Social Issues/Migration/Health ; Amtsdruckschrift
    Abstract: Body-mass index (BMI) tends to follow a typical trajectory over the life-course of an individual, increasing in early life while decreasing after middle age. To be able to reflect these trends in the OECD Strategic Public Health Planning for Non-Communicable Diseases (SPHeP-NCDs) model, this paper analyses longitudinal BMI data from 22 countries to build a mixed, autoregressive model predicting an individual’s BMI based on their sex, age and previous BMI. The resulting model shows how young people are likely to see an increase in BMI year-on-year, even if they already have overweight or obesity. It also shows that that a healthy weight in childhood does not protect against future overweight, as BMI continues to increase well into adulthood even for children who start off with a healthy weight. The results of this analysis will be incorporated in the OECD SPHeP NCDs model, to better simulate the longer-term impact of interventions, in particular interventions targeting childhood obesity.
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  • 36
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1687
    Keywords: 2007-2018 ; Bürgschaft ; Kreditpolitik ; Coronavirus ; Economics ; Amtsdruckschrift
    Abstract: The paper analyses the role of loan guarantee programmes following the COVID-19 outbreak in alleviating firm distress as well as their broader impacts on productivity via reallocation, relying on a simulation model and econometric estimations. The simulation exercise relies on a simple cash-flow accounting model, a large dataset reporting balance sheets of firms located in 14 countries and granular data on the magnitude of the COVID-19 shock. Our findings suggest that i) the COVID-19 shock had the potential to seriously distort market selection; and ii) policy actions corrected up to 30% of the inefficiency of market selection in the short-term, shielding many high productive firms from distress and supporting zombie firms only to a limited extent. The econometric exercise, based on historical data and standard models of dynamic allocative efficiency, examines how loan guarantees may shape the efficiency through which resources are allocated across firms of different productivity levels over the medium-term. Results suggest that, over the 2007-2018 period, increases in large-scale loan guarantee schemes were associated with weaker reallocation of credit and labour from low to high productivity firms. However, these effects are found to be more benign in intangible-intensive sectors and even positive for smaller scale programmes. Overall, engineering an effective exit strategy from these schemes, preserving their benefits while reducing their drawbacks through a gradual and state contingent phasing out, is critical to foster the recovery of the corporate sector. Further, monitoring debt overhang risks and facilitating firms’ entry and digital diffusion are relevant complementary challenges to address once COVID-19 related support is withdrawn.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.06
    Keywords: Beschaffung ; Infrastrukturinvestition ; Projektmanagement ; Norwegen ; Governance ; Norway ; Amtsdruckschrift
    Abstract: 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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  • 38
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Regulatory Policy Working Papers no.16
    Keywords: Governance-Ansatz ; Verhalten ; Regulierung ; Governance ; Amtsdruckschrift
    Abstract: Governments are created and run by humans, who can experience the same behavioural biases and barriers as individuals in society. Therefore, it makes sense to explore how behavioural insights (BI) can be applied to the governance of regulatory policy making, and not just to the design of regulations themselves. Applying BI can help improve the efficiency and effectiveness of the decision-making process, which can, in turn, help improve regulatory decisions. This paper maps the ways in which barriers and biases can affect the institutions, processes and tools of regulatory governance, with a focus on regulatory oversight bodies and regulatory management tools. It concludes with practical ways governments can translate these findings into research and reforms that can help future-proof regulatory policy making and ensure it is agile, responsive and fit for tackling important and complex policy challenges.
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  • 39
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Well-being and Inequalities no.01
    Keywords: Sustainable Development Goals ; International ; Internationale Beziehungen ; Welt ; Education ; Social Issues/Migration/Health ; Economics ; Development ; Science and Technology ; Trade ; Environment ; Amtsdruckschrift
    Abstract: This paper explores the conceptual framing and measurement of transboundary impacts in the context of the 2030 Agenda. It starts by defining transboundary impacts and reviewing different measurement approaches used so far. It then proposes a typology of transboundary impacts, classified depending on the type of international flows involved: financial flows, trade flows, movements of people, environmental flows and knowledge transfers. For each of these flows, transboundary impacts can be either positive or negative, depending on the aspect considered and on the conditions in origin and destination countries. Based on this framework, the paper presents evidence from a qualitative survey of experts about the potential impact of these five flows on each of the 17 Goals and 169 targets of the 2030 Agenda. Transboundary impacts are deemed by experts to be quite pervasive across SDGs, but also limited in scope to a small number of well-identified targets. Finally, the framework is operationalised for some specific areas within each of the five types of flows mentioned above, with the help of some proxy indicators. At the global level, the five types of transboundary relationships are dominated by three macro-regions, namely China, the United States-Canada and Europe, mainly reflecting the large size of these regions in most cases. When the assessment is conducted in relative terms (i.e. when impacts are normalised by population size or GDP), the picture becomes more nuanced, as 7 out of the 11 world regions considered record at least two large transboundary impacts. While this operationalisation is only meant to show how the proposed framework could be applied to concrete cases, the paper recommends its applications to other areas within each of the five flows, based on a richer set of indicators.
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  • 40
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Trade Policy Papers no.257
    Keywords: Dienstleistungshandel ; Handelshemmnisse ; Handelseffekt ; Großbritannien ; Trade ; Industry and Services ; United Kingdom ; Amtsdruckschrift
    Abstract: Services play a more important role in trade and employment in the United Kingdom than in most other OECD countries. The UK services sector is supported by an open and transparent trade regime, policies that support competition and innovation, and regulatory transparency that facilitates the creation of new services businesses and start-ups. That said, certain barriers to services trade remain. This report sheds light on the role of services trade in the UK economy, describing recent trends and highlighting future challenges, and explores policy options to support a sustainable recovery from the COVID-19 crisis.
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  • 41
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1688
    Keywords: Produktivität ; Räumliche Verteilung ; Regionalentwicklung ; Regionales Wachstum ; Regionalpolitik ; Schweden ; Economics ; Sweden ; Amtsdruckschrift
    Abstract: Regional inequality has increased in Sweden over the past decades, albeit from a low level. While redistribution and other public policies can narrow regional gaps in income, well-being and access to services, productivity growth is key to maintaining economic dynamism, creating job opportunities and attracting and retaining skilled workers. Against this background, this paper documents the performance of Swedish large regions (TL2) on the main productivity drivers identified by the literature. Panel regressions on a dataset covering up to 125 OECD regions in 17 countries identify the factors associated with high regional productivity, namely rail and road connectivity, knowledge-intensive employment and research and education. Investment in construction and finance is linked to somewhat weaker productivity. Even after taking these factors into account, the Stockholm region benefits from a sizeable productivity advantage, which likely reflects agglomeration effects.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264716445 , 9789264501126 , 9789264530492
    Language: English
    Pages: 1 Online-Ressource (178 p.) , 21 x 28cm.
    Keywords: Stadtentwicklung ; Technologiepolitik ; Lebensqualität ; Daten ; Urban, Rural and Regional Development ; Governance ; Amtsdruckschrift
    Abstract: 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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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264507753
    Language: English
    Pages: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Health Systems
    Parallel Title: Parallele Sprachausgabe Estudo da OCDE da Atenção Primária à Saúde no Brasil
    Keywords: Basisgesundheitsversorgung ; Gesundheitswesen ; Gesundheitspolitik ; Brasilien ; Social Issues/Migration/Health ; Brazil ; Amtsdruckschrift
    Abstract: 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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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264448117
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Italia: Profilo della sanità 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Italien ; Social Issues/Migration/Health ; Italy ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Italy 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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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264444966
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Luxembourg : Profils de santé par pays 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Luxemburg ; Social Issues/Migration/Health ; Luxembourg ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Luxembourg 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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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264425026
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Ísland: Heilbrigðismál Landsyfirlit Árið 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Island ; Social Issues/Migration/Health ; Iceland ; Amtsdruckschrift
    Abstract: 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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  • 47
    ISBN: 9789264822290
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Slovensko: Zdravotný Profil Krajiny 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Slowakei ; Social Issues/Migration/Health ; Slovak Republic ; Amtsdruckschrift
    Abstract: 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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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264624856
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Deutschland: Länderprofil Gesundheit 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Deutschland ; Social Issues/Migration/Health ; Germany ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Germany 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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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264696433
    Language: English
    Pages: 1 Online-Ressource (103 p.)
    Keywords: Energieeinsparung ; Energiemarkt ; Energiekonsum ; Welt ; Energy ; Amtsdruckschrift
    Abstract: Energy Efficiency 2021 is the IEA’s annual update on global developments in energy efficiency. This year’s edition explores recent trends in energy efficiency markets at the economy-wide and sectoral levels, including developments in policy and investment. The report also focuses on the role of energy efficiency in achieving net zero emissions in the energy sector by 2050, including an examination of the crucial role of efficient appliances and equipment, as well as all major energy efficiency net zero milestones in buildings, transport and industry. In addition, the report analyses recent trends in digital innovation, examining how digitalisation is expanding the scale and scope of energy efficiency markets and how business models are evolving to take advantage of these opportunities.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264538146 , 9789264407442 , 9789264568297
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Online-Handel ; Electronic Commerce ; Illegaler Handel ; Produktpiraterie ; Welt ; Science and Technology ; Trade ; Governance ; Amtsdruckschrift
    Abstract: This study provides an overview of government- and industry-specific measures to address the abuse of online platforms by counterfeiters. In recent years, trading platforms have been instrumental in the growth in e-commerce, but at the same time, they can be abused by illicit trade networks. The COVID-19 pandemic has exacerbated these problems as people turned to e-commerce during lockdowns and shop closures. Governments and industries have recognised these problems and are addressing them in various ways, including providing more transparency, streamlining procedures, and facilitating co-operation.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264433830
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Keywords: Privatschule ; Lebensqualität ; Sozialpolitik ; Schulpolitik ; Vereinigte Arabische Emirate ; Education ; United Arab Emirates ; Amtsdruckschrift
    Abstract: 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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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264465664
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Polska: Profil systemu ochrony zdrowia 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Polen ; Social Issues/Migration/Health ; Poland ; Amtsdruckschrift
    Abstract: 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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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264560222
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Magyarország: Egészségügyi országprofil 2021
    Keywords: 2010-2020 ; Coronavirus ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Ungarn ; Social Issues/Migration/Health ; Hungary ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Hungary 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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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264963412
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Danmark: National sundhedsprofil 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Dänemark ; Social Issues/Migration/Health ; Denmark ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Denmark 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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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264923706 , 9789264454033 , 9789264996250
    Language: English
    Pages: 1 Online-Ressource (136 p.) , 21 x 28cm.
    Keywords: Öffentlicher Dienst ; Personalmanagement ; Öffentlicher Sektor ; Nonprofit-Management ; OECD-Staaten ; Employment ; Governance ; Amtsdruckschrift
    Abstract: This is the first edition of a new annual publication on public employment and management issues. This edition presents a vision of a future-ready public service workforce that is forward-looking, flexible and fulfilling to a diverse range of public employees. It provides insights to help governments achieve that vision through comparative data and analysis, a set of illustrative case studies, and expert commentary. Public service leadership and recruitment systems are fundamental inputs to renew and transform the public service. Both of these issues are highlighted and illustrated with new data from recent surveys.
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  • 56
    ISBN: 9789264709102 , 9789264561083 , 9789264895713
    Language: English
    Pages: 1 Online-Ressource (113 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Kommunikation ; Politische Kommunikation ; Bürgerbeteiligung ; Jordanien ; Governance ; Jordan ; Amtsdruckschrift
    Abstract: 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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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264430969 , 9789264989825 , 9789264859012
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Keywords: Bürgerbeteiligung ; Kommunalpolitik ; Demokratie ; Governance ; Amtsdruckschrift
    Abstract: 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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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264794672 , 9789264724976 , 9789264815568
    Language: English
    Pages: 1 Online-Ressource (102 p.) , 21 x 28cm.
    Series Statement: Development Centre Studies
    Keywords: 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
    Abstract: 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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  • 59
    Language: English
    Pages: 1 Online-Ressource (circa 41 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 148
    Keywords: Obesity ; behavioral insights ; food waste labelling ; dietary intake surveys ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Digital tools and technologies can assist governments to improve consumer health and the sustainability of food systems. These tools can be used to encourage consumers to buy healthy and nutritious foods and foods produced through sustainable farming practices, as well as to reduce asymmetries of food labelling schemes. They also contribute to more effective food data collection systems that can inform policy decisions, including by combining commercial sales information with national dietary intake survey data. Given the diverse approaches to adopting these digital tools, there is scope for cross-country learning. Current use of digital technologies by some governments ‒ from national dietary guideline websites to dedicated mobile apps ‒ can serve as references for other countries that seek to develop their own digital programmes. While these tools offer useful mechanisms for advancing policy objectives, they will need to be carefully designed to maximisetheir effectiveness and regularly evaluated to avoid excess cost and duplication.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 151
    Keywords: Competition ; buyer power ; profit margins ; unfair trading practices ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Concerns about market power and competition in the agri-food sector are widespread, with commentators regularly suggesting that farmers are in a structurally weaker position than other actors, who therefore benefit at their expense. The evidence reviewed in this paper indicates that downstream segments of agri-food chains are indeed typically more concentrated than farm-level production. Nevertheless, while competition problems were found in some instances, the current evidence does not support the claim that stronger actors in the chain systematically abuse their stronger position at the expense of farmers. An in-depth understanding of how value chains are organised is essential, as many widely used indicators provide little relevant information. In many areas, further research would be welcome, as current evidence does not cover all countries and sectors equally well.
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  • 61
    ISBN: 9789264639294
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Aruba ; OECD-Staaten ; G20-Staaten ; Taxation ; Aruba ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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 Aruba.
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  • 62
    ISBN: 9789264995154
    Language: English
    Pages: 1 Online-Ressource (circa 77 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Vereinigte Arabische Emirate ; OECD-Staaten ; G20-Staaten ; Taxation ; United Arab Emirates ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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.
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  • 63
    ISBN: 9789264508422
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Katar ; OECD-Staaten ; G20-Staaten ; Taxation ; Qatar ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 64
    ISBN: 9789264357730
    Language: English
    Pages: 1 Online-Ressource (circa 50 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Doppelbesteuerung ; Konfliktregelung ; Befragung ; Gibraltar ; Taxation ; Gibraltar ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264572874 , 9789264807143 , 9789264522725
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Keywords: 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
    Abstract: 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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  • 66
    ISBN: 9789264753440
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Litauen ; Taxation ; Lithuania ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 67
    Language: English
    Pages: 1 Online-Ressource (55 p.)
    Keywords: Bildungswesen ; Bildungspolitik ; Schulpolitik ; Schule ; Coronavirus ; Epidemie ; Welt ; Education ; Amtsdruckschrift
    Abstract: 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.
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  • 68
    ISBN: 9789264348653
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Chile ; Taxation ; Chile ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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 Chile.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (46 p.)
    Keywords: Coronavirus ; Epidemie ; Hochschule ; Wirkungsanalyse ; OECD-Staaten ; Education ; Amtsdruckschrift
    Abstract: The higher education experience was markedly different than usual for those enrolling during the COVID-19 pandemic. Higher education institutions of all kinds found their instructional methods profoundly disrupted by the closure of their physical campuses, and the crisis exposed the urgent need for policy makers and institutional leaders to adjust their established educational and policy models. This report looks at comparative statistics the OECD has collected across a number of education systems to track developments in the higher education sector throughout the pandemic.
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  • 70
    ISBN: 9789264598973
    Language: English
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Mexiko ; Taxation ; Mexico ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 71
    ISBN: 9789264529380
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowenien ; Taxation ; Slovenia ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (25 p.)
    Keywords: Berufsbildung ; Coronavirus ; Epidemie ; Wirkungsanalyse ; OECD-Staaten ; Education ; Amtsdruckschrift
    Abstract: 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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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (51 p.)
    Keywords: Schule ; Bildungsniveau ; Unterricht ; Fernunterricht ; Schüler ; Coronavirus ; Epidemie ; Welt ; Education ; Amtsdruckschrift
    Abstract: 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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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264732100 , 9789264712416 , 9789264813021
    Language: English
    Pages: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Illegaler Handel ; Markenartikel ; Internationale Wirtschaft ; Welt ; Governance ; Trade ; Amtsdruckschrift
    Abstract: 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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  • 75
    ISBN: 9789264350847
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Argentinien ; Taxation ; Argentina ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264706040 , 9789264708204 , 9789264743878
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 21 x 28cm.
    Series Statement: The Governance of Regulators
    Parallel Title: Parallele Sprachausgabe Impulsionando o Desempenho da Entidade Reguladora dos Serviços Energéticos de Portugal
    Keywords: Aufsichtsbehörde ; Regulierung ; Energiepolitik ; Energiewirtschaft ; Portugal ; Governance ; Portugal ; Amtsdruckschrift
    Abstract: 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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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264936317 , 9789264838734 , 9789264662759
    Language: English
    Pages: 1 Online-Ressource (93 Seiten) , 21 x 28cm.
    Series Statement: PISA
    Parallel Title: Erscheint auch als Education in Eastern Europe and Central Asia
    Keywords: Bildungswesen ; Bildungsniveau ; Allgemeinbildende Schule ; Osteuropa ; Zentralasien ; Education ; Azerbaijan ; Belarus ; Bulgaria ; Croatia ; Georgia ; Kazakhstan ; Moldova, Republic of ; Romania ; Turkey ; Ukraine ; Amtsdruckschrift
    Abstract: 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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  • 78
    ISBN: 9789264689619
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Kroaten ; Taxation ; Croatia ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 79
    ISBN: 9789264582712
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowakei ; Taxation ; Slovak Republic ; Amtsdruckschrift ; Graue Literatur
    Abstract: 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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  • 80
    ISBN: 9789264739123 , 9789264988354 , 9789264573321
    Language: English
    Pages: 1 Online-Ressource (222 p.) , 21 x 28cm.
    Keywords: Regionalentwicklung ; Nachhaltige Regionalentwicklung ; Regionalökonomik ; Klimapolitik ; Klimaschutz ; Coronavirus ; OECD-Staaten ; Urban, Rural and Regional Development ; Amtsdruckschrift
    Abstract: The COVID-19 crisis has revealed the close relationship between environmental risks and those to the foundations of human well-being – and the cascading effects on the economy and society. It has also highlighted the importance of anticipation and early action. These are also key to integrating climate policy into regional development, albeit on a larger scale. As with COVID-19, the climate challenge is global, but the response needs to build on regional and local actors, natural environments, geographies and infrastructures. The 2021 edition of the OECD Regional Outlook shows that a place-based approach is vital for resilience in the face of both these challenges. It analyses the different territorial impacts of COVID-19 on health and economy, as well as policy responses. The report explores the different territorial implications of moving to net-zero greenhouse gas emissions by 2050 whilst adapting to inevitable climate change, and provides fresh analysis of regional data. It provides insights for integrating the climate challenge into multi-level governance, urban and rural development so as to leave no region behind. It highlights the opportunity we have to draw lessons from COVID-19 for a place-based response to the climate challenge.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.23
    Keywords: Nachhaltige Entwicklung ; Moskau ; Urban, Rural and Regional Development ; Russian Federation ; Amtsdruckschrift
    Abstract: Although the Sustainable Development Goals (SDGs) are not integrated explicitly into the main urban development plans of the city of Moscow, the local government has started using them as a checklist to assess the contribution of its sectoral programmes to sustainable development, as well as related strengths and weaknesses. Moscow presents very positive educational results, low unemployment rates and a strong innovation capacity, but challenges exist regarding sustainable consumption and production, affordable housing and air quality. The SDGs provide a framework to address these challenges in an integrated way and to contribute, in particular, to the sustainable transition of its industrial sector, which accounts for 16% of the city’s value added. The SDGs also allow to promote synergies across the three main urban development plans, catalyse needed investments in sustainability and enhance collaboration with the private sector.
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  • 82
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1689
    Keywords: Regionale Einkommensverteilung ; Räumliche Verteilung ; Bevölkerungsstruktur ; Schweden ; Economics ; Sweden ; Amtsdruckschrift
    Abstract: Regional inequality is low in Sweden compared to most other OECD countries, but has been rising over the past decades, fuelling discontent in parts of the country, whose inhabitants feel left behind. The younger population is increasingly concentrated in the largest cities, which also enjoy the highest productivity growth. Demographic trends exacerbate the difficulty in providing equal public services across the country. Healthy public finances are allowing the government to increase its support to municipalities and regions to adjust to demographic developments and local operating conditions. Beyond this effort, keeping regional inequality in check will require upgrading the sub-national government fiscal framework, enhancing public service efficiency, especially through digitalisation, and promoting regional convergence further, especially by strengthening the role of universities in regional knowledge and innovation networks.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2021/08
    Keywords: Gutscheinsystem ; Soziale Integration ; Coronavirus ; Welt ; Urban, Rural and Regional Development ; Industry and Services ; Amtsdruckschrift
    Abstract: This paper explores the role of social vouchers as a tool for social inclusion and local development. It presents a typology of vouchers and their objectives, governing institutional and regulatory frameworks, use by national and local governments, and the social economy (Section1). It analyses the challenges and opportunities for the development of vouchers in light of the COVID-19 crisis and suggests recommendations to effectively capitalise on social vouchers as a tool to “build back better” (Section 2). Finally, it illustrates and analyses specific cases in Belgium, Brazil, the Czech Republic, France, Mexico, Morocco and Romania (Section 3).
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  • 84
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Well-being and Inequalities no.02
    Keywords: Einkommensverteilung ; Umverteilung ; Meta-Analyse ; Theorie ; Welt ; Social Issues/Migration/Health ; Amtsdruckschrift
    Abstract: A growing body of literature studies the effect of providing information about inequality to respondents of surveys on their preferences for redistribution. We provide a meta-analysis combining the results from 84 information treatments coming from 36 studies in Economics, Political Science, Psychology and Sociology. This meta-analysis complements and informs a broader project on perceptions of inequality and preferences for redistribution ( Does Inequality Matter? How People Perceive Economic Disparities and Social Mobility , OECD publishing, Paris, 2021). In the meta-analysis, we focus on in-survey experiments where a randomly selected group of respondents receive either information about the overall extent of inequalities, or about their position in the income distribution. The results show that providing information on inequality has a sizeable impact on people’s perceptions and concerns about inequality, but a rather small effect on their demand for redistribution. Inspecting the heterogeneity across treatments and outcomes helps explaining the small average effect on demand for redistribution, but the evidence is not yet conclusive about the potential explanations. We further show that correcting respondents’ misperceptions about their own position in the income distribution increases the preferences for redistribution for those who previously overestimated their position and decreases it for those who underestimated, although the effects are, on average, small.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (21 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.45
    Keywords: Praktikum ; Schüler ; Jugendliche ; Education ; Amtsdruckschrift
    Abstract: 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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  • 86
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1692
    Keywords: Arbeitsmarkt ; Arbeitsmobilität ; Arbeitslosigkeit ; OECD-Staaten ; Economics ; Amtsdruckschrift
    Abstract: This paper provides a descriptive analysis of patterns and trends of worker transitions across European countries and the United States, with an emphasis on differences across socio-economic groups. Understanding labour market transitions is important to gauge the scope of labour market reallocation and scarring effects from the COVID-19 crisis. Results of this work show that labour market transitions vary significantly from one country to another and also within countries from one socio-economic group to another. For instance, women are much more likely than men to move in and out of jobs. This reflects the unequal burden of family-related work, which contributes to the higher propensity of women to drop out of the labour force. Zooming in on labour market transitions over the great financial crisis provides an illustration of the long-lasting effects and scarring risks associated with recessions on labour market transitions, especially for young people entering the labour market. The results of this granular analysis inform the policy debate for an efficient and inclusive recovery. While current priorities vary across countries based on economic and social context, one overarching challenge for the recovery is to facilitate hiring dynamics and to minimise long-term unemployment and scarring risks among vulnerable groups who have been hardest hit and face higher risks of scarring from the recession, in particular young people and women.
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  • 87
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.30
    Keywords: Umweltschutz ; KMU ; Umweltmanagement ; Klimaschutz ; Energy ; Industry and Services ; Environment ; Amtsdruckschrift
    Abstract: 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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  • 88
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2021/09
    Keywords: Globalisierung ; EU-Regionalpolitik ; Internationale Zusammenarbeit ; Friaul-Julisch-Venetien ; Urban, Rural and Regional Development ; Industry and Services ; Italy ; Amtsdruckschrift
    Abstract: Smart Specialisation Strategy is a place-based EU policy that seeks to enhance regional competitiveness through leveraging and bolstering innovation in the selected priority areas (industries or technologies) in each region. The new iteration of S3 requires developing cross-border collaborations with regions possessing complex and complementary technological expertise currently missing in a region to upgrade its technological evolution. The reason for this is that new growth opportunities arise from recombining existing technological capabilities while more complex technologies offer strong competitive advantage. This paper presents a simple roadmap for regional S3 internationalisation and the results of an in-depth case study on the opportunities for and barriers to S3 internationalisation in Friuli Venezia Giulia (FVG), a region in the North East of Italy. The paper develops recommendations on how to make the most of the Research, Technology, Development and Innovation endowments in FVG through enhancing the innovation-internationalisation nexus in order to improve competitiveness of the region.
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  • 89
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.05
    Keywords: Infrastrukturversorgung ; Infrastrukturpolitik ; Environment ; Finance and Investment ; Governance ; Amtsdruckschrift
    Abstract: 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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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264400870
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Malta ; Social Issues/Migration/Health ; Malta ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Malta 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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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264915220
    Language: English
    Pages: 1 Online-Ressource (207 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Health Systems
    Parallel Title: Parallele Sprachausgabe Estudos da OCDE sobre os Sistemas de Saúde: Brasil 2021
    Keywords: Gesundheitswesen ; Gesundheitspolitik ; Brasilien ; Social Issues/Migration/Health ; Brazil ; Amtsdruckschrift
    Abstract: 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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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264946873
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe Hrvatska: pregled stanja zdravlja i zdravstvene zaštite 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Kroatien ; Social Issues/Migration/Health ; Croatia ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Croatia 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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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264515055 , 9789264907591 , 9789264601116
    Language: English
    Pages: 1 Online-Ressource (113 p.) , 21 x 28cm.
    Series Statement: OECD Multi-level Governance Studies
    Keywords: Gemeindefinanzen ; Grundsteuer ; Finanzausgleich ; Israel ; Urban, Rural and Regional Development ; Taxation ; Governance ; Israel ; Amtsdruckschrift
    Abstract: 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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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264630383
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe España: Perfil Sanitario del país 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Spanien ; Social Issues/Migration/Health ; Spain ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Spain 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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  • 95
    ISBN: 9789264344402 , 9789264493926 , 9789264622753
    Language: English
    Pages: 1 Online-Ressource (444 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: 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
    Keywords: Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmensbesteuerung ; Internationales Steuerrecht ; Informationsverbreitung ; G20-Staaten ; OECD-Staaten ; Taxation ; Amtsdruckschrift
    Abstract: 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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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264867116
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe България: Здравен профил за страната 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Bulgarien ; Social Issues/Migration/Health ; Bulgaria ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in Bulgaria 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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  • 97
    ISBN: 9789264879850 , 9789264982543 , 9789264770508
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Keywords: Innovation ; Regulierung ; Governance ; Amtsdruckschrift
    Abstract: The pace and scope of innovation are challenging the way governments regulate. Existing regulatory frameworks might not be agile enough to accommodate the fast pace of technological development and, as a consequence, rules might become outdated. Beyond this pacing problem, technological innovation also blurs the traditional definition of markets, challenges enforcement and transcends administrative boundaries domestically and internationally. This report, which results from a joint project between the OECD and the Korea Development Institute, presents a set of case studies illustrating the different regulatory challenges raised by emerging technologies and the diversity of regulatory responses used to address them. The case studies cover data-driven business models, digital innovation in finance, smart contracts relying on distributed ledger technologies, digital technologies for smart logistics, and the sharing economy.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264635838
    Language: English
    Pages: 1 Online-Ressource (80 p.)
    Series Statement: Nuclear Development
    Keywords: Kernenergie ; Energiemarkt ; Energieversorgung ; Nuclear Energy ; Amtsdruckschrift
    Abstract: 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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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264971288
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: State of Health in the EU
    Parallel Title: Parallele Sprachausgabe France : Profils de santé par pays 2021
    Keywords: 2010-2020 ; Gesundheit ; Gesundheitswesen ; Gesundheitsversorgung ; Gesundheitsrisiko ; Coronavirus ; Frankreich ; Social Issues/Migration/Health ; France ; Amtsdruckschrift
    Abstract: This profile provides a concise and policy-relevant overview of health and the health system in France 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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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264679733 , 9789264481558 , 9789264335073
    Language: English
    Pages: 1 Online-Ressource (190 p.) , 21 x 28cm.
    Keywords: Investitionspolitik ; Investitionsklima ; Energiewirtschaft ; Energiepolitik ; Auslandsinvestition ; Ukraine ; Energy ; Industry and Services ; Finance and Investment ; Amtsdruckschrift
    Abstract: 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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