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  • Organisation for Economic Co-operation and Development  (321)
  • Development  (167)
  • OECD-Staaten  (97)
  • Taxation  (72)
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  • 1
    ISBN: 9789264304505 , 9789264307223 , 9789264307230
    Sprache: Englisch
    Seiten: 200 p. , 21 x 28cm
    Serie: The Development Dimension
    Paralleltitel: Erscheint auch als Enhancing connectivity through transport infrastructure
    Schlagwort(e): Verkehrsinfrastruktur ; Infrastrukturfinanzierung ; Entwicklungshilfe ; Infrastrukturinvestition ; Private Investition ; Welt ; Development
    Kurzfassung: Transport infrastructure is crucial to connect developing countries and help them to boost trade, growth and regional integration. This is because cross-border or long-distance roads and railways as well as international ports and airports are needed to move products and people around in a globalised world. What can bilateral and multilateral development partners do to help connect developing countries through transport infrastructure? This report takes stock of continental and regional transport plans in Africa, Asia, Latin America and parts of Europe to place development co-operation in context. It then examines the strategies and activities of development partners for transport connectivity. It also takes a hard look at the allocation of official development finance for transport connectivity, particularly in relation to the distribution of private investment for the same types of infrastructure. How large is the financing gap for transport connectivity to meet the Sustainable Development Goals? What can development partners do to fill this gap? How can they create an environment that can help mobilise more private resources? The report provides a comprehensive picture of the current state of play as well as food for thought on what can be done to move forward. It also features 16 profiles of development partners and their activities for improving transport connectivity.
    URL: Volltext  (lizenzpflichtig)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264085107 , 9789264303683 , 9789264303676
    Sprache: Englisch
    Seiten: 100 p. , 21 x 28cm
    Serie: OECD Health Policy Studies
    Paralleltitel: Erscheint auch als Care needed
    DDC: 330
    Schlagwort(e): Alterskrankheit ; Pflegebedürftigkeit ; OECD-Staaten ; Social Issues/Migration/Health
    Kurzfassung: Across the OECD, nearly 19 million people are living with dementia. Millions of family members and friends provide care and support to loved ones with dementia throughout their lives. Globally, dementia costs over USD 1 trillion per year and represents one of the leading causes of disability for elderly adults. These numbers will continue to rise as populations age. Until a cure or disease-modifying treatment for dementia is developed, the progress of the disease cannot be stopped. This report presents the most up-to-date and comprehensive cross-country assessment of the state of dementia care in OECD countries. In recent years, OECD countries have enhanced their efforts to provide high-quality dementia care during diagnosis, early and advanced dementia, but improving measurement is necessary for enhancements in care quality and outcomes for people with dementia. The report advises a set of policies that can help countries to improve diagnosis, strengthen access to care services, improve the quality of care, and support the families and carers of people living with dementia. Measuring and comparing the services that are delivered to people with dementia and the outcomes they achieve is a crucial part of improving dementia care. Most health systems have very poor data on dementia care and countries should work to strengthen the measurement of quality and outcomes of dementia care.
    URL: Volltext  (lizenzpflichtig)
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  • 3
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264235120 , 9264232664
    Sprache: Englisch
    Seiten: Online-Ressource (300 p.)
    Paralleltitel: Erscheint auch als In it together
    DDC: 339.209177
    RVK:
    RVK:
    Schlagwort(e): Einkommensverteilung ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Aufsatzsammlung ; OECD ; Soziale Ungleichheit
    Kurzfassung: The gap between rich and poor keeps widening. Growth, if any, has disproportionally benefited higher income groups while lower income households have been left behind. This long-run increase in income inequality not only raises social and political concerns, but also economic ones. It tends to drag down GDP growth, due to the rising distance of the lower 40% from the rest of society. Lower income people have been prevented from realising their human capital potential, which is bad for the economy as a whole. This book highlights the key areas where inequalities are created and where new policies are required, including: the consequences of current consolidation policies; structural labour market changes with rising non-standard work and job polarization; persisting gender gaps; the challenge of high wealth concentration, and the role for redistribution policies.
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  • 4
    ISBN: 9789264229945
    Sprache: Englisch
    Seiten: Online-Ressource (180 p.) , ill.
    Serie: PISA
    Paralleltitel: Parallelausg. L'égalité des sexes dans l'éducation ; Aptitudes, comportement et confiance
    Paralleltitel: Parallelausg. L'égalité des sexes dans l'éducation
    Paralleltitel: Erscheint auch als The ABC of gender equality in education
    RVK:
    Schlagwort(e): Bildungschancen ; Geschlechterunterschiede ; Schüler ; OECD-Staaten ; Education ; PISA-Studie ; Geschlechtsunterschied ; Schulleistungsmessung
    Kurzfassung: This fascinating compilation of the recent data on gender differences in education presents a wealth of data, analysed from a multitude of angles in a clear and lively way. In particular it looks at underperformance among boys, lack of self confidence among girls and family, school and societal influences before addressing policies to help boys and girls reach their full potential.
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  • 5
    ISBN: 9789264169463
    Sprache: Englisch
    Seiten: Online-Ressource (106 p.)
    Paralleltitel: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Schlagwort(e): Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Kurzfassung: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
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  • 6
    ISBN: 9789264128859
    Sprache: Englisch
    Seiten: Online-Ressource (60 p.)
    Paralleltitel: Erscheint auch als Literacy, numeracy and problem solving in technology-rich environments
    RVK:
    Schlagwort(e): Qualifikation ; Erwachsene ; Analphabetismus ; Informationstechnik ; OECD-Staaten ; Education ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit
    Kurzfassung: A basic level of literacy and numeracy is essential for full participation in modern societies. While very few people in most of the advanced countries could be regarded as illiterate or innumerate, recent studies have shown that there are, in fact, significant numbers of people with poor skills, and that low levels of skills are associated with lower wages and greater chances of unemployment and disengagement from the labour market. At the same time, technological changes, particularly the increasing presence of information and communication technologies in all areas of life, have led to a growing demand for higher-level cognitive skills that involve understanding, interpreting, analysing and communicating complex information. In this context, policy makers need the most comprehensive and up-to-date information if they want to ensure that the supply of skills in the labour force matches labour-market demand. The Programme for the International Assessment of Adult Competencies (PIAAC), an international assessment of adult skills managed by the OECD, will be central in providing that information. Implemented by 25 countries in Europe, the Americas and Asia, PIAAC is compiling one of the richest sources of data regarding the skills that adults use in their work, home and communities, and related information, including family background, education, employment, income, civic participation and health. Results from the data, which are being collected from August 2011 to March 2012, will be available at the end of 2013. This report maps the development of the Programme, from determining what should be measured, to defining the meaning of PIAAC’s three core domains, “literacy”, “numeracy” and “problem solving in technology-rich environments”, to designing assessment tasks and determining how those tasks will be interpreted. It summarises the draft frameworks, developed by dedicated experts, for each of the assessment domains, and includes examples of the items and stimuli used to measure proficiency in the three domains. In essence, it provides an overview and a look at the underpinnings of PIAAC.
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  • 7
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264168626
    Sprache: Englisch
    Seiten: Online-Ressource (248 p.) , ill.
    Paralleltitel: Erscheint auch als OECD Strategic transport infrastructure needs to 2030
    RVK:
    Schlagwort(e): -2030 ; Verkehrsinfrastruktur ; Infrastrukturversorgung ; OECD-Staaten ; Finance and Investment ; Transport ; Economics ; OECD ; Mitgliedsstaaten ; Verkehrsinfrastruktur ; Bedarfsplanung
    Kurzfassung: Transcontinental Infrastructure Needs to 2030/50 explores the long-term opportunities and challenges facing major gateway and transport hub infrastructures -- ports, airports and major rail corridors – in the coming decades. The report uses projections and scenarios to assess the broader economic outlook and future infrastructure requirements, and examines the options for financing these, not least against the backdrop of the economic recession and financial crisis which have significantly modified the risks and potential rewards associated with major infrastructure projects. Building on numerous in-depth case studies from Europe, North America and Asia, the report offers insights into the economic prospects for these key facilities and identifies policy options for improved gateway and corridor infrastructure in the future.
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  • 8
    ISBN: 9789264166745
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Paralleltitel: Erscheint auch als Strategic environmental assessment in development practice
    Schlagwort(e): Umweltverträglichkeit ; Entwicklungshilfe ; Entwicklungsländer ; Environment ; Development ; Entwicklungsländer ; Entwicklungshilfe ; Umweltverträglichkeit
    Kurzfassung: The principles of sustainable development play an integral role in making development assistance work at the level of policies, plans and programmes. In response to the Paris Declaration call to “… develop and apply common approaches for ‘Strategic Environmental Assessment’ at sector and national levels” among donors and partners, the Guidance on Applying Strategic Environmental Assessment was endorsed in 2006 by members of the OECD Development Assistance Committee, representatives of developing countries receiving aid, the United Nations Development Programme, the United Nations Environment Programme, the World Bank and many other agencies. Since then, a growing number of countries at all levels of development have legislation or regulations prescribing the application of Strategic Environmental Assessment (SEA)  and many more are introducing it as part of their policy tools. This is creating unique opportunities for better policy making and planning by incorporating environmental considerations into high-level decision-making and opening new mechanisms to build consensus on development priorities within governments themselves and between governments and societies. Many development co-operation agencies and their partners are already making good progress in applying SEA. This publication presents the nine most interesting case studies of SEA in progress, selected from a total 100. These nine cases highlight that SEA can:• Safeguard environmental assets for sustainable poverty reduction and development;• Build public engagement in decision making;• Prevent costly mistakes by alerting decision-makers to potentially unsustainable development options at an early stage in the decision-making process;• Speed up implementation of projects and programmes;• Facilitate co-operation around shared environmental resources and contribute to conflict prevention.
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  • 9
    ISBN: 9789264171848
    Sprache: Englisch
    Seiten: Online-Ressource (136 p.)
    Serie: West African Studies
    Schlagwort(e): Development
    Kurzfassung: This publication explores current global security issues, their development in West Africa and their potential impact on regional stability. It takes a close look at issues such as terrorism and trafficking, climate change, and the links between “security and development”. Some of these issues are still the object of heated debate. This book draws attention to the risk of oversimplified analyses and biased perceptions of security risks. It also highlights the need for coordinated policies and dialogue between West Africa, North Africa and OECD countries.
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  • 10
    ISBN: 9789264167001
    Sprache: Englisch
    Seiten: Online-Ressource (157 p.) , ill.
    Serie: OECD Fiscal Federalism Studies
    Paralleltitel: Erscheint auch als Institutional and financial relations across levels of government
    Schlagwort(e): Öffentliche Finanzen ; Finanzbeziehungen ; Dezentralisierung ; OECD-Staaten ; Finance and Investment ; Governance ; Aufsatzsammlung ; OECD ; Finanzwirtschaft ; Dezentralisation
    Kurzfassung: As financial markets put more and more pressure on governments to reduce their deficits and debts, sub-central levels of government are a key player in the implementation of national strategies. The room for manoeuvre to implement consolidations strategies coordinated across levels of government highly depends on the institutional structure of intergovernmental relations, and the effectiveness of their multi-level governance structure. This was already the case for recovery strategies, in the beginning of the crisis. This report provides an overview of the institutional and financial relations across levels of government that enables policymakers evaluate their position and identify good practices for mobilizing sub-central governments for national growth, equity and stability objectives. This report is divided into two parts: the first part is analytical and the second part provides institutional and quantitative country information and comparisons.
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  • 11
    ISBN: 9789264167513
    Sprache: Englisch
    Seiten: Online-Ressource (105 p.) , ill.
    Paralleltitel: Erscheint auch als OECD International drivers of corruption
    Schlagwort(e): Finance and Investment ; Development ; Weltwirtschaft ; Globalisierung ; Korruption
    Kurzfassung: Corruption and other governance problems result primarily from processes generated within the domestic political economy. There are major international factors, however, that interact with domestic processes: international drivers of corruption. This report introduces an analytical tool to help readers understand how these international drivers of corruption affect governance and corruption at the country level. It provides a means for identifying those drivers that matter most for domestic governance, as well as opportunities for international actors to work more effectively to improve governance in specific country contexts.
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  • 12
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264098299
    Sprache: Englisch
    Seiten: Online-Ressource (132 p.) , ill.
    Serie: OECD Development Assistance Peer Reviews
    Schlagwort(e): Development ; Germany
    Kurzfassung: This publication presents the Development Assistance Committee peer review of the aid programmes and policies of Germany for 2010. The policies and programmes of each DAC member are critically examined approximately once every four or five years. Five members are examined annually. The OECD’s Development Co-operation Directorate provides analytical support and is responsible for developing and maintaining the conceptual framework within which the Peer Reviews are undertaken. The Peer Review is prepared by a team, consisting of representatives of the Secretariat working with officials from two DAC members who are designated as “examiners”. The country under review provides a memorandum setting out the main developments in its policies and programmes. Then the Secretariat and the examiners visit the capital to interview officials, parliamentarians, as well as civil society and NGO representatives of the donor country to obtain a first-hand insight into current issues surrounding the development co-operation efforts of the member concerned. Field visits assess how members are implementing the major DAC policies, principles and concerns, and review operations in recipient countries, particularly with regard to poverty reduction, sustainability, gender equality and other aspects of participatory development, and local aid co-ordination. The Secretariat then prepares a draft report on the member’s development co-operation which is the basis for the DAC review meeting at the OECD. At this meeting senior officials from the member under review respond to questions formulated by the Secretariat in association with the examiners. This review contains the Main Findings and Recommendations of the Development Assistance Committee and the report of the Secretariat.
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  • 13
    ISBN: 9789264096905
    Sprache: Englisch
    Seiten: Online-Ressource (82 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 14
    ISBN: 9789264097087
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 15
    ISBN: 9789264097254
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 16
    ISBN: 9789264092211
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Policy Issues in Insurance no.13
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als The impact of the financial crisis on the insurance sector and policy responses
    Schlagwort(e): Versicherung ; Versicherungsmarkt ; Finanzkrise ; OECD-Staaten ; Finance and Investment ; Governance ; Versicherungsmarkt ; Finanzkrise
    Kurzfassung: This special report assesses the impact of the crisis on the insurance sector and reviews policy responses within OECD countries. It is based to a large extent on a quantitative and qualitative questionnaire that was circulated to OECD countries in 2009. The report shows that generallythe insurance sector demonstrated resilience to the crisis, though with some variation across the OECD, and concludes with a number of policy conclusions.
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  • 17
    ISBN: 9789264108868
    Sprache: Englisch
    Seiten: Online-Ressource (68 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 18
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264096684
    Sprache: Englisch
    Seiten: Online-Ressource (304 p.)
    Serie: OECD Studies on Environmental Innovation
    Paralleltitel: Erscheint auch als Better policies to support eco-innovation
    RVK:
    Schlagwort(e): Innovation ; Nachhaltige Entwicklung ; Technologiepolitik ; OECD-Staaten ; Technologietransfer ; Umweltschutz ; Clean Development Mechanism ; Public Private Partnership ; Fallstudie ; Environment ; OECD ; Umwelttechnik ; Forschungsförderung
    Kurzfassung: Eco-innovation is more important than ever on the public policy agenda. It is a major driver for green growth and contributes to the environmental performance and economic development of OECD and developing countries alike. This report takes a pragmatic approach to policies that support the development and diffusion of eco-innovation. Building on the OECD Innovation Strategy, it argues that eco-innovation is not merely about technological developments: non-technical innovations matter as well. It acknowledges that policies do not operate in a vacuum and that they must take account of the contexts that influence the development and diffusion of eco-innovation, such as market structures. It explores links between eco-innovation policies and related fields such as industry, competition, and international cooperation. This work builds on an OECD inventory of eco-innovation policies in OECD countries and in China. It also draws on studies of select environment-friendly innovations, highlighting different patterns of development across countries. It also incorporates extensive international consultation on the topics of eco-innovation and green growth. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth. For more information on OECD work on eco-innovation, visit: www.oecd.org/greengrowth www.oecd.org/environment/innovation www.oecd.org/sti/innovation/green
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  • 19
    ISBN: 9789264110489
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264111745
    Sprache: Englisch
    Seiten: Online-Ressource (236 p.) , ill.
    Paralleltitel: Erscheint auch als Smart rules for fair trade
    DDC: 382/.63
    Schlagwort(e): 1961-2011 ; Exportkredit ; OECD-Staaten ; Trade ; Aufsatzsammlung ; OECD ; Exportkredit
    Kurzfassung: On the 50th anniversary of the OECD, we examine the unique work the organisation performs in regulating and rationalising governments’ use of export credits in support of exports, jobs, economic growth and national interests more broadly. This work is part of a global post war effort to emphasise multilateral co operation and sound economic policies to promote co operation, efficiency and prosperity rather than destructive competition, controversy and conflict. OECD export credits work is one of the basic building blocks of the ever growing structure of global trade agreements that aim to maintain open and efficient markets. The objective is to eliminate subsidies and unfair practices in the economic competition that forms the foundation of a healthy and dynamic global economy. The elimination of official financing subsidies in global trade is only a part of the broader trade policy agenda, but it is a vital part, and has been delegated to the OECD by the WTO. Since financing is the life blood of trade flows, specialised OECD housed work allows trade to flow efficiently for aircraft and other capital goods while other trade policy work and litigation continue at the WTO. The export credits work at the OECD is described in this collection of essays. However it is about much more than the series of agreements described herein. It is more fundamentally about the governments and their people - policy makers and experts - who gather at the OECD to build collectively a system of export credits disciplines that is fair, transparent, adaptable and effective. It is therefore as much about people and ideas as anything else. The export credit secretariat pictured above represents only the latest in a long line of OECD staff committed to facilitate and advise this work. The OECD’s motto on its 50th anniversary is “Better Policies for Better Lives.” This reminds us that in the end, it is policies that are at the centre of human well being. And export credits work is about promoting these better policies by developing “smart rules” that open markets and maintain a level playing field and by bringing people and governments together to this end.
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  • 21
    ISBN: 9789264096851
    Sprache: Englisch
    Seiten: Online-Ressource (78 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 22
    ISBN: 9789264097155
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 23
    ISBN: 9789264098978
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: The Development Dimension
    Paralleltitel: Erscheint auch als Trade for growth and poverty reduction
    Schlagwort(e): Wirtschaftswachstum ; Internationale Wirtschaft ; Armut ; Entwicklungshilfe ; Entwicklungsländer ; Entwicklungshilfe ; Fairer Handel ; Außenhandelspolitik ; Entwicklungsmodell ; Weltmarkt ; Wirtschaftswachstum ; Sozioökonomischer Wandel ; Armut ; Bekämpfung ; Development ; Trade ; Entwicklungsländer ; Weltwirtschaft ; Entwicklungsländer ; Armut ; Reduktion
    Kurzfassung: Trade promotes economic growth, alleviates poverty and helps countries reach their development goals. However, developing countries – in particular the least developed – face difficulties in making trade happen and turning trade into economic growth. The Aid for Trade Initiative – launched at the 2005 World Trade Organisation conference in Hong Kong – aims at helping these countries to take advantage of trade opportunities and to reap the benefits of their integration into the world economy. The Initiative has been a success: it has not only raised awareness among both donors and developing countries about the role of trade in development, but also helped secure increased resources. Trade for Growth and Poverty Reduction: How Aid for Trade Can Help explains how Aid for Trade can foster economic growth and reduce poverty, and why it is an important instrument for a development strategy that actively supports poverty alleviation. Unlocking this potential requires carefully designed and sequenced trade reforms. While developing countries have many trade-related needs, but financial resources and political capital for reforms are limited, it is an important priority to tackle the most binding constraints to trade expansion. This report describes the diagnostic tools available, evaluates their strengths and weaknesses, and suggests a dynamic framework to guide the sequencing of reform and donor support.
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  • 24
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264096875
    Sprache: Englisch
    Seiten: Online-Ressource (192 p.) , ill.
    Serie: OECD Studies on Environmental Policy and Household Behaviour
    Paralleltitel: Parallelausg. Politique de l'environnement et comportement des ménages
    Paralleltitel: Erscheint auch als Greening household behaviour
    RVK:
    RVK:
    Schlagwort(e): Konsumentenverhalten ; Umweltbewusstsein ; Umweltpolitik ; OECD-Staaten ; Umweltschutz ; Haushalt ; Privater Verbrauch ; Ressourcenmanagement ; Wirtschaftliches Verhalten ; Environment ; Australien ; Kanada ; Tschechien ; Frankreich ; Italien ; Südkorea ; Mexiko ; Niederlande ; Industriestaaten ; Haushalt ; Privater Verbrauch ; Verbraucherverhalten ; Umweltbelastung ; Internationaler Vergleich
    Kurzfassung: Developing growth strategies that promote greener lifestyles requires a good understanding of what factors affect people’s behaviour towards the environment. Recent OECD work based on periodic surveys of more than 10 000 households across a number of countries and areas represents a breakthrough by providing a common framework to collect unique empirical evidence for better policy design. This publication presents responses from the most recent round of the OECD survey implemented in 2011 in 5 areas (energy, food, transport, waste and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. Analysis comparing the data across countries, policy conditions and households’ characteristics reveals which measures most effectively change behaviour. Each round of the survey also allows to track changes over time and to explore new emerging issues. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that “soft” measures such as labelling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments. This book is a milestone for all those interested by the challenging question of ways to promote greener behaviour, from policy makers to individual citizens.
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  • 25
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264098268
    Sprache: Englisch
    Seiten: Online-Ressource (121 p.) , ill.
    Serie: OECD Development Assistance Peer Reviews
    Schlagwort(e): Development ; Belgium
    Kurzfassung: This publication presents the Development Assistance Committee peer review of the aid programmes and policies of Belgium for 2010. The policies and programmes of each DAC member are critically examined approximately once every four or five years. Five members are examined annually. The OECD’s Development Co-operation Directorate provides analytical support and is responsible for developing and maintaining the conceptual framework within which the Peer Reviews are undertaken. The Peer Review is prepared by a team, consisting of representatives of the Secretariat working with officials from two DAC members who are designated as “examiners”. The country under review provides a memorandum setting out the main developments in its policies and programmes. Then the Secretariat and the examiners visit the capital to interview officials, parliamentarians, as well as civil society and NGO representatives of the donor country to obtain a first-hand insight into current issues surrounding the development co-operation efforts of the member concerned. Field visits assess how members are implementing the major DAC policies, principles and concerns, and review operations in recipient countries, particularly with regard to poverty reduction, sustainability, gender equality and other aspects of participatory development, and local aid co-ordination. The Secretariat then prepares a draft report on the member’s development co-operation which is the basis for the DAC review meeting at the OECD. At this meeting senior officials from the member under review respond to questions formulated by the Secretariat in association with the examiners. This review contains the Main Findings and Recommendations of the Development Assistance Committee and the report of the Secretariat.
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  • 26
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264098305
    Sprache: Englisch
    Seiten: Online-Ressource (126 p.) , ill.
    Serie: OECD Development Assistance Peer Reviews
    Schlagwort(e): Development ; Japan
    Kurzfassung: The OECD Development Assistance Committee's 2010 peer review of Japan's development assistance programmes and policies.This review assesses the extent to which the development policies, strategies and activities of Japan meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations.
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  • 27
    Online-Ressource
    Online-Ressource
    Warszawa : Wolters Kluwer Polska Sp. z o.o., Poland
    ISBN: 9789264045095
    Sprache: Polnisch
    Seiten: Online-Ressource (570 p.)
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2010
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2010
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2010
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2010
    Schlagwort(e): Finance and Investment ; Taxation
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  • 28
    ISBN: 9789264113558
    Sprache: Portugiesisch
    Seiten: Online-Ressource (160 p.)
    Ausgabe: Versão Condensada
    Schlagwort(e): Development
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 29
    ISBN: 9787509007099
    Sprache: Chinesisch
    Seiten: Online-Ressource (232 p.)
    Paralleltitel: Parallelausg. Latin American Economic Outlook 2011; How Middle-Class Is Latin America?
    Paralleltitel: Parallelausg. Perspectives économiques de l'Amérique latine 2011 ; Une région de classes moyennes ?
    Paralleltitel: Parallelausg. Perspectivas Económicas de América Latina 2011 ; En qué medida es clase media América Latina
    Paralleltitel: Parallelausg. Latin American Economic Outlook 2011: How Middle-Class Is Latin America?
    Paralleltitel: Parallelausg. Perspectives économiques de l'Amérique latine 2011 : Une région de classes moyennes ?
    Paralleltitel: Parallelausg. Perspectivas Económicas de América Latina 2011 : En qué medida es clase media América Latina
    Schlagwort(e): Development
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 30
    ISBN: 9788691513702
    Sprache: Serbisch
    Seiten: Online-Ressource
    Paralleltitel: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
    Paralleltitel: Parallelausg. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010
    Paralleltitel: Parallelausg. OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2010
    Schlagwort(e): Finance and Investment ; Taxation ; Trade ; Industry and Services
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  • 31
    ISBN: 9789264107205
    Sprache: Englisch
    Seiten: Online-Ressource (64 p.) , ill.
    Serie: Conflict and Fragility
    Paralleltitel: Parallelausg. Réduire l'implication des jeunes dans la violence armée ; Note de programmation
    Paralleltitel: Parallelausg. Reducir la implicación de los jóvenes en la violencia armada ; Notas de programación
    Paralleltitel: Parallelausg. Réduire l'implication des jeunes dans la violence armée : Note de programmation
    Paralleltitel: Parallelausg. Reducir la implicación de los jóvenes en la violencia armada : Notas de programación
    Schlagwort(e): Development
    Kurzfassung: These three Programming Notes build on the 2009 publication entitled Armed Violence Reduction: Enabling Development. These three notes cover: armed violence in urban areas, youth and armed violence, and linkages between armed violence reduction and security system reform.
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  • 32
    ISBN: 9789264096929
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 33
    ISBN: 9789264096936
    Sprache: Englisch
    Seiten: Online-Ressource (70 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 34
    ISBN: 9789264097230
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 35
    ISBN: 9789264108738
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 36
    ISBN: 9789264108752
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 37
    ISBN: 9789264108295
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 38
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 99 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 7-105
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated private remedies in June 2006. The roundtable focused on class actions/collective actions and the interface between private enforcement and public enforcement: • Class Actions/Collective Actions: There is a strong case for the use fo class actions/collective actions to raise levels of deterrence and achieve greater compliance with competition laws, as theses actions may be the only practical way to ensure that customers with small claims also have their day in court. • Interface between Public and Private Enforcement: There is a widely shared concern that private litigation in competition cases can interfere with leniency programs in cartel cases. There is a trade-off between enabling the victims of a cartel to recover damages and incentives for cartel members to come forward, and no-one really knows with certainty how much protection from private litigation and damage awards is necessary so as not to deter leniency applicants. The prevailing view is that the integrity of leniency programs should be protected by a range of measures that limit a leniency applicant’s exposure to civil damages, but some delegates felt that the current trend provided unnecessary protection to leniency applicants to the detriment of private plaintiffs.
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  • 39
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 107-151
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 45 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 107-151
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: Plea agreements or negotiated settlements can be an efficient way to formally dispose of cartel cases.They can provide substantial benefits to competition authorities by allowing them to allocate their resources more efficiently and to increase enforcement activities, thus achieving greater deterrence. Plea agreements have substantial benefits for defendants as well.
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  • 40
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 167-205
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 39 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 167-205
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of living in the medium to long term. There is increasing consensus that sound competition law and policy are essential to achieving these goals. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of all OECD countries and their partners to submit their laws and policies to substantive questioning by other members. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all. The benefits of this process are particularly clear in the area of competition law and policy. As a result of the activities of the Competition Committee, OECD countries that once had real conflicts on competition issues have become partners in seeking to halt harmful international anticompetitive practices. The Committee has also become an important forum for assessing and demonstrating the usefulness of applying competition policy principles to economic and other regulatory systems. IDB/OECD co-operation in competition law and policy centers on annual meetings of the Latin American Competition Forum. LACF meetings include substantive roundtable discussions and peer reviews of national laws and institutions. The peer reviews have examined Brazil, Chile, Peru and now Argentina. The IDB is pleased to participate and finance this work, as part of its efforts to promote a better business climate for investment in the counties of Latin America and the Caribbean. We want to thank the Government of Argentina for volunteering to be peer reviewed at the fourth LACF meeting, held in San Salvador, El Salvador, on 11-12 July, 2006. It was encouraging to hear Argentina’s Delegation confirm at the meeting that the report’s recommendations were helpful and to hear from Delegates of other countries that this review has improved their understanding of Argentina’s competition law and policy. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.
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  • 41
    ISBN: 9789264095960
    Sprache: Englisch
    Seiten: Online-Ressource (88 p)
    Paralleltitel: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2010 ; Promesses et résultats
    Paralleltitel: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2010 : Promesses et résultats
    Schlagwort(e): Development
    Kurzfassung: The UNECA-OECD 2010 Mutual Review of Development Effectiveness in Africa: Promise and Performance provides information on the main commitments made by Africa and its development partners, the extent to which they have been delivered and their results, and future policy priorities.
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  • 42
    ISBN: 9789264107199
    Sprache: Englisch
    Seiten: Online-Ressource (58 p.) , ill.
    Serie: Conflict and Fragility
    Paralleltitel: Parallelausg. Prévenir et réduire la violence armée dans les zones urbaines ; Note de programmation
    Paralleltitel: Parallelausg. Prevención y reducción de la violencia armada en las zonas urbanas ; Notas de programación
    Paralleltitel: Parallelausg. Prévenir et réduire la violence armée dans les zones urbaines : Note de programmation
    Paralleltitel: Parallelausg. Prevención y reducción de la violencia armada en las zonas urbanas : Notas de programación
    Schlagwort(e): Development
    Kurzfassung: To help experts and practitioners working to tackle the problem of armed violence, these three Programming Notes build on the 2009 publication entitled Armed Violence Reduction: Enabling Development. These three notes cover armed violence in urban areas, youth and armed violence, and the linkages between armed violence reduction and security system reform.
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  • 43
    ISBN: 9789264116016
    Sprache: Englisch
    Seiten: Online-Ressource (522 p.) , ill.
    Ausgabe: 2011
    Paralleltitel: Erscheint auch als A system of health accounts 2011
    DDC: 338.4/73621
    Schlagwort(e): Gesundheitswesen ; Gesundheitskosten ; Gesundheitsfinanzierung ; OECD-Staaten ; Health accounts ; Social Issues/Migration/Health ; OECD-Staaten ; Gesundheitswesen ; Gesundheitskosten
    Kurzfassung: A System of Health Accounts 2011 provides a systematic description of the financial flows related to the consumption of health care goods and services. As demands for information increase and more countries implement and institutionalise health accounts according to the system, the data produced are expected to be more comparable, more detailed and more policy relevant. This new edition builds on the original OECD Manual, published in 2000, and the Guide to Producing National Health Accounts to create a single global framework for producing health expenditure accounts that can help track resource flows from sources to uses. The Manual is the result of a four-year collaborative effort between the OECD, WHO and the European Commission, and sets out in more detail the boundaries, the definitions and the concepts – responding to health care systems around the globe – from the simplest to the more complicated.
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  • 44
    ISBN: 9789264110618
    Sprache: Portugiesisch
    Seiten: Online-Ressource (205 p.) , ill.
    Paralleltitel: Parallelausg. Integrating Climate Change Adaptation into Development Co-operation; Policy Guidance
    Paralleltitel: Parallelausg. Adaptation au changement climatique et coopération pour le développement ; Document d'orientation
    Paralleltitel: Parallelausg. Integración de la Adaptación en la Cooperación para el Desarrollo ; Guía sobre Políticas
    Paralleltitel: Parallelausg. Integrating Climate Change Adaptation into Development Co-operation: Policy Guidance
    Paralleltitel: Parallelausg. Adaptation au changement climatique et coopération pour le développement : Document d'orientation
    Paralleltitel: Parallelausg. Integración de la Adaptación en la Cooperación para el Desarrollo : Guía sobre Políticas
    Schlagwort(e): Environment ; Development
    Kurzfassung: As alterações climáticas são uma ameaça séria e a longo prazo que pode afetar todo o globo. Os seus impactes negativos atingirão as pessoas pobres e os países pobres de forma desproporcional e comprometerão a persecução dos seus objetivos de desenvolvimento. Integração da Adaptação às Alterações Climáticas na Cooperação para o Desenvolvimento fornece informação essencial e aconselha o modo de facilitação a integração da adaptação nos processos de desenvolvimento. Os objetivos deste guia para o desenvolvimento de políticas são: i) promover o entendimento das implicações das alterações climáticas na prática do desenvolvimento e a necessidade associada de integrar a adaptação ao clima nas agências de cooperação para o desenvolvimento e nos países parceiros; ii) identificar abordagens apropriadas para integrar a adaptação às alterações climáticas nas políticas de desenvolvimento aos níveis nacional, setorial e de projeto e nos contextos urbanos e rurais; e iii) identificar meios práticos para os doadores apoiarem os países em desenvolvimento parceiros nos seus esforços para reduzir a sua vulnerabilidade à variabilidade e alterações climáticas. Enquanto os esforços para integrar a adaptação aos às alterações climáticas serão conduzidos pelos países em desenvolvimento parceiros, os doadores internacionais têm um papel crítico a desempenhar no apoio a tais esforços. Este guia para o desenvolvimento de políticas é especialmente formatado para os agentes de definição de políticas e para as agências de cooperação e suas contrapartes nos governos dos países em desenvolvimento, bem como para as partes interessadas não governamentais.
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  • 45
    ISBN: 9789264120204
    Sprache: Spanisch
    Seiten: Online-Ressource (65 p.) , ill.
    Paralleltitel: Parallelausg. Reducing the Involvement of Youth in Armed Violence; Programming Note
    Paralleltitel: Parallelausg. Réduire l'implication des jeunes dans la violence armée ; Note de programmation
    Paralleltitel: Parallelausg. Reducing the Involvement of Youth in Armed Violence: Programming Note
    Paralleltitel: Parallelausg. Réduire l'implication des jeunes dans la violence armée : Note de programmation
    Schlagwort(e): Development
    Kurzfassung: Con el fin de ayudar los expertos en desarrollo a hacer frente al problema de la violencia armada, tres notas de programación han sido elaboradas con el fin de sacar todo el partido a la publicación de 2009 Reducir la violencia armada: Hacer posible el desarrollo. Estas tres notas cubren los siguientes temas: • La violencia armada en zonas urbanas • La juventud y la violencia armada • Los vínculos existentes entre la reducción de la violencia armada y la reforma de los sistemas de seguridad
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  • 46
    ISBN: 9789264096233
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.) , ill.
    Paralleltitel: Erscheint auch als Economic diversification in Africa
    Schlagwort(e): Wirtschaftspolitik ; Entwicklungspolitik ; Afrika ; Angola ; Benin ; Kenia ; Südafrika ; Tunesien ; Finance and Investment ; Development ; Economics ; Afrika ; Wirtschaftspolitik ; Entwicklungspolitik ; Internationaler Vergleich
    Kurzfassung: This study provides an empirical review of the role of governments, the private sector, regional economic institutions and the broader international community in driving economic diversification. Individual case studies of five African economies describe both the catalysts of and barriers to diversification. The study is published jointly by the United Nations Office of the Special Adviser on Africa (UN-OSAA) and the NEPAD-OECD Africa Investment Initiative.
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  • 47
    ISBN: 9789264111110
    Sprache: Englisch
    Seiten: Online-Ressource (64 p.) , ill.
    Paralleltitel: Parallelausg. Guide OCDE sur le devoir de diligence pour des chaînes d'approvisionnement responsables en minerais provenant de zones de conflit ou à haut risque
    Paralleltitel: Erscheint auch als OECD OECD due diligence guidance for responsible supply chains of minerals from conflict-affected and high-risk areas
    Schlagwort(e): Governance ; Development ; Ratgeber ; Entwicklungsländer ; Krisengebiet ; Mineral ; Abbau ; Industrie
    Kurzfassung: Trade and investment in natural mineral resources hold great potential for generating income, growth and prosperity, sustaining livelihoods and fostering local development. However, a large share of these resources is located in conflict-affected and high-risk areas. In these areas, exploitation of natural mineral resources is significant and may contribute, directly or indirectly, to armed conflict, gross human rights violations and hinder economic and social development. The OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas provides step-by-step management recommendations endorsed by governments for global responsible supply chains of minerals in order for companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices. The Due Diligence Guidance may be used by any company potentially sourcing minerals or metals from conflict-affected and high-risk areas, and is intended to cultivate transparent, conflict-free supply chains and sustainable corporate engagement in the minerals sector.
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  • 48
    ISBN: 9789264108271
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 49
    ISBN: 9789264074989
    Sprache: Englisch
    Seiten: Online-Ressource (107 p.)
    Serie: DAC Guidelines and Reference Series
    Paralleltitel: Parallelausg. Soutenir le renforcement de l'État dans les situations de conflit et de fragilité ; Document d'orientation
    Paralleltitel: Parallelausg. Soutenir le renforcement de l'État dans les situations de conflit et de fragilité : Document d'orientation
    Schlagwort(e): Development
    Kurzfassung: Functioning states are essential for reducing poverty, sustaining peace and achieving agreed development goals. Despite receiving growing international attention in recent years, fragile states are falling behind other low-income countries in human development. Fragility – and its negative consequences – can destabilise entire regions and have global repercussions. Tackling the challenges associated with fragility requires a concerted international effort to support sustainable statebuilding processes, based on robust state-society relations. Supporting Statebuilding in Situations of Conflict and Fragility: Policy Guidance presents new thinking on statebuilding and clear recommendations for better practice. It provides an internationally accepted conceptual framework for statebuilding, informed by today’s realities of conflict-affected and fragile situations. Building on good practices already being successfully applied on the ground, this guidance lays out how developing and developed countries can better facilitate positive statebuilding processes and strengthen the foundations upon which capable and legitimate states are built. The recommendations in this guidance address critical areas for better international engagement from strategy development and programme design and delivery to day-to-day operations in the field and at headquarters.
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  • 50
    ISBN: 9789264110458
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 51
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 101-165
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 65 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 101-165
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Competition Committee debated retail banking in October 2006. Competition can improve the functioning of the retail banking sector without harming prudential regulation. The efficient functioning of the sector is important for economic performance. The sector is considered special primarily because of externalities related to potential “contagion” effects stemming from (i) the withdrawal-upondemand characteristic of some bank deposits and (ii) the role banks play in the payment system, and (iii) the fact that banks are important for the funding of consumers and SMEs. Customer mobility and choice is essential to simulate retail-banking competition. An important observation is that the degree of customer mobility is low and the longevity of customer-bank relationships is long. Financial information sharing platforms should therefore be promoted and, where limited by privacy laws, privacy laws should be modified in a way that maintains the goal of protecting privacy while also allowing consumers to receive the benefits of credit ratings.
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  • 52
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 153-222
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 70 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 153-222
    Schlagwort(e): Governance ; Taxation ; Trade ; Ukraine
    Kurzfassung: This report* was the basis of a two hour and a half peer review in the OECD Global Forum on Competition (GFC) on 21 February 2008. It assesses the development and application of competition law and policy in Ukraine, focusing on activities over the previous five years (2003-07). The report concludes that Ukraine has a comprehensive and well-designed competition law and, in the AMC, an effectively managed and well-regarded agency to enforce it. The report also identifies an array of problems confronting Ukraine in the competition law arena, and makes various remedial proposals, including recommendations dealing with the AMC’s budget allocation, autonomy, investigative tools, transparency, enforcement priorities, and relationships with other law enforcement agencies. Additional recommendations in the report focus on the competition law’s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct and penalty collection procedures, competition advocacy, harmonization with the European Union’s competition laws, and the elimination of conflicting provisions in Ukraine’s Commercial Code.
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  • 53
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 7-99
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 93 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 7-99
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competition and efficient usage of payment cards in June 2006. In recent years, debit and credit cards have become increasingly common as retail payment mechanisms and have increasingly displaced checks and cash. The roundtable discussed potential market power and pricesetting abuses related to payment cards, reviewed the regulatory (or self-regulatory) mechanisms that sometimes govern the operation of card networks and considered methods for increasing the role of competitive forces among payment cards. A market failure exists because costs for different payment mechanisms are rarely reflected in consumer prices. Consideration should be given to permitting merchants to form payment ventures, as this would promote system competition between owners with different incentives, and to promoting entry by potential new technologies that would not involve existing payment networks. Many other policy options are discussed.
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  • 54
    ISBN: 9789264119994
    Sprache: Spanisch
    Seiten: Online-Ressource (65 p.) , ill.
    Paralleltitel: Parallelausg. Preventing and Reducing Armed Violence in Urban Areas; Programming Note
    Paralleltitel: Parallelausg. Prévenir et réduire la violence armée dans les zones urbaines ; Note de programmation
    Paralleltitel: Parallelausg. Preventing and Reducing Armed Violence in Urban Areas: Programming Note
    Paralleltitel: Parallelausg. Prévenir et réduire la violence armée dans les zones urbaines : Note de programmation
    Schlagwort(e): Development
    Kurzfassung: Con el fin de ayudar los expertos en desarrollo a hacer frente al problema de la violencia armada, tres notas de programación han sido elaboradas con el fin de sacar todo el partido a la publicación de 2009 Reducir la violencia armada: Hacer posible el desarrollo. Estas tres notas cubren los siguientes temas: la violencia armada en zonas urbanas, la juventud y la violencia armada, los vínculos existentes entre la reducción de la violencia armada y la reforma de los sistemas de seguridad.
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  • 55
    ISBN: 9789264120501
    Sprache: Spanisch
    Seiten: Online-Ressource (55 p.) , ill.
    Paralleltitel: Parallelausg. Linking Security System Reform and Armed Violence Reduction; Programming Note
    Paralleltitel: Parallelausg. Relier la réforme des systèmes de sécurité et la réduction de la violence armée ; Note de programmation
    Paralleltitel: Parallelausg. Linking Security System Reform and Armed Violence Reduction: Programming Note
    Paralleltitel: Parallelausg. Relier la réforme des systèmes de sécurité et la réduction de la violence armée : Note de programmation
    Schlagwort(e): Development
    Kurzfassung: Con el fin de ayudar los expertos en desarrollo a hacer frente al problema de la violencia armada, tres notas de programación han sido elaboradas con el fin de sacar todo el partido a la publicación de 2009 Reducir la violencia armada: Hacer posible el desarrollo. Estas tres notas cubren los siguientes temas: la violencia armada en zonas urbanas, la juventud y la violencia armada, los vínculos existentes entre la reducción de la violencia armada y la reforma de los sistemas de seguridad.
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  • 56
    ISBN: 9789264167100
    Sprache: Arabisch
    Seiten: Online-Ressource (60 p.)
    Paralleltitel: Parallelausg. DAC-Reihe Leitlinien und Grundsatztexte; Qualitätsstandards für die Entwicklungsevaluierung
    Paralleltitel: Parallelausg. Quality Standards for Development Evaluation
    Paralleltitel: Parallelausg. Normes de qualité pour l'évaluation du développement
    Paralleltitel: Parallelausg. Directrices y Referencias del CAD (series) Estándares de Calidad para la Evaluación del Desarrollo
    Paralleltitel: Parallelausg. DAC-Reihe Leitlinien und Grundsatztexte: Qualitätsstandards für die Entwicklungsevaluierung
    Schlagwort(e): Development
    Kurzfassung: Based on a broad international consultative process, the DAC Quality Standards for Development Evaluation are a reference guide to good practice in development evaluation. With a view to improving the quality of evaluation processes and products, and facilitating collaboration, this reference guide lays out standards for each phase of a typical evaluation process: from defining purpose, to planning, designing, implementing, reporting, and learning from and using evaluation results.
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  • 57
    ISBN: 9789264098329
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.) , ill.
    Serie: OECD Development Assistance Peer Reviews
    Schlagwort(e): Development ; United Kingdom
    Kurzfassung: The OECD Development Assistance Committee's 2010 peer review of the UK's development assitance programmes and policies. This review assesses extent to which the development policies, strategies and activities of the UK meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations.
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  • 58
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264098312
    Sprache: Englisch
    Seiten: Online-Ressource (121 p.) , ill.
    Serie: OECD Development Assistance Peer Reviews
    Schlagwort(e): Development ; Portugal
    Kurzfassung: The OECD Development Assistance Committee's 2010 peer review of Portugal's development assistance programmes and policies. This review assesses the extent to which the development policies, strategies and activities of Portugal meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations.
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  • 59
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264117082
    Sprache: Englisch
    Seiten: Online-Ressource (105 p.) , ill.
    Serie: OECD Development Assistance Peer Reviews
    Schlagwort(e): Development ; Denmark
    Kurzfassung: This review assesses the extent to which the development policies, strategies and activities of Denmark in 2011 meet the standards set by the DAC.The review provides constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations.
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  • 60
    ISBN: 9789264096172
    Sprache: Spanisch
    Seiten: Online-Ressource (144 p.)
    Paralleltitel: Parallelausg. Armed Violence Reduction; Enabling Development
    Paralleltitel: Parallelausg. Armed Violence Reduction: Enabling Development
    Schlagwort(e): Development
    Kurzfassung: Una media de 740 000 personas muere cada año como resultado de la violencia armada. Esta publicación ayudará a la comunidad internacional a entender las dinámicas de la violencia armada, y resumirá qué se puede hacer para reducirla. Reducir la violencia armada identifica una serie de tendencias emergentes importantes. En primer lugar, el conflicto y el crimen cada vez están más relacionados. En segundo lugar, los niveles de violencia armada son un importante reto en muchos países que no se encuentran en situación de conflicto. En tercer lugar, el aumento de las poblaciones jóvenes en el Sur y la aparición de espacios urbanos infragobernados y de bandas juveniles, son una realidad en muchas partes del mundo. Además, cada vez son mayores los vínculos entre las cuestiones de seguridad local, nacional, regional, y global, por ejemplo, a través del tráfico de drogas, de armas y de personas. Reducir la violencia armada presenta un buen número de posibilidades que pueden ayudar a responder a los retos planteados y, en última instancia, facilitar el desarrollo.
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  • 61
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264113565
    Sprache: Englisch
    Seiten: Online-Ressource , ill.
    Schlagwort(e): Development ; Science and Technology ; Economics
    Kurzfassung: Space applications have become an important part of everyday life. Weather forecasting, air traffic control, global communications and broadcasting, disaster management -- these and many other key activities would be almost unthinkable today without satellite technology. The space industry itself is relatively small compared to other manufacturing sectors, but its technological dynamism and strategic significance mean that it plays an ever more critical role in modern society. This book assembles information on the space economy from a wide range of official and non-official sources. Together these paint a richly detailed picture of the space industry, its downstream services activities, and its wider economic and social impacts. Who are the main space-faring nations? How large are revenues and how much employment is there in the sector? How much R&D goes on, and where? What is the value of spin-offs from space spending? Answers to these and other questions are provided in this second OECD statistical overview of the emerging space economy. A dynamic link (StatLink) is provided for graphs, which directs the user to a web page where the corresponding data are available in Excel® format.
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  • 62
    ISBN: 9789264112520
    Sprache: Englisch
    Seiten: Online-Ressource (105 p.) , ill.
    Serie: OECD Development Assistance Peer Reviews
    Schlagwort(e): Development ; New Zealand
    Kurzfassung: The OECD Development Assistance Committee's 2010 peer review of New Zealand's development assistance programmes and policies. This review assesses the extent to which the development policies, strategies and activities of New Zealand meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations.
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  • 63
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264046993
    Sprache: Englisch
    Seiten: Online-Ressource (168 p.)
    Paralleltitel: Parallelausg. Aide multilatérale 2010
    DDC: 332.1/53
    Schlagwort(e): Development
    Kurzfassung: More than 200 multilateral donors receive or serve as a channel for 40% of all aid. To help meet the challenge of ensuring effective and co-ordinated multilateral aid efforts, Multilateral Aid 2010 covers trends in and total use (core and non-core) of the multilateral system, with a special focus on trust funds from the United Nations Development Program (UNDP) and the World Bank. It explores development perspectives of the climate change funding architecture and provides an overview of the response of multilaterals to the financial and economic crisis. While the OECD’s annual Development Co-operation Report serves as a key reference for statistics and analysis on the latest trends in international aid, the Multilateral Aid report – as the name implies – takes a specific look at trends in multilateral aid only.
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  • 64
    ISBN: 9789264107052
    Sprache: Englisch
    Seiten: Online-Ressource (312 p.)
    Paralleltitel: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    Schlagwort(e): Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Kurzfassung: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
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  • 65
    ISBN: 9789264104815
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Paralleltitel: Erscheint auch als Attractiveness for innovation
    Schlagwort(e): Innovation ; Auslandsinvestition ; Multinationales Unternehmen ; Standortfaktor ; OECD-Staaten ; Governance ; Science and Technology ; OECD ; Innovation ; Direktinvestition ; Multinationales Unternehmen
    Kurzfassung: Attractiveness for investment in innovation is high on the policy agenda in many countries as innovation is a key factor of growth and competitiveness in OECD countries. Virtually all governments are keen to attract international investment by multinational enterprises (MNEs) as a means to promote growth and employment, create new jobs and bring in new technologies. While all countries and regions have some policy measures in place that are aimed at increasing their attractiveness for innovation, it is less clear if these policies are effective. This report analyses the current trends in international investment in innovation and the attractiveness policies already implemented. These are often based on the more traditional instruments for attracting international investment. The book also explores in more detail the role of investment incentives that governments tend to give to international investors: their rationale, their impact and their usefulness. The evidence presented in this report raises clear policy issues and questions existing policies. A number of policy principles are formulated to guide policy makers.
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  • 66
    Online-Ressource
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    Beijing : Chinese Academy of Governance, China
    ISBN: 9787515000718
    Sprache: Chinesisch
    Seiten: Online-Ressource (302 p.) , ill.
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment
    Paralleltitel: Parallelausg. La fiscalité, l'innovation et l'environnement
    Schlagwort(e): Environment ; Taxation
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  • 67
    ISBN: 9789264085183
    Sprache: Deutsch
    Seiten: Online-Ressource (16 p.)
    Paralleltitel: Parallelausg. DAC Guidelines and Reference Series (series); Quality Standards for Development Evaluation (Arabic version)
    Paralleltitel: Parallelausg. Quality Standards for Development Evaluation
    Paralleltitel: Parallelausg. Normes de qualité pour l'évaluation du développement
    Paralleltitel: Parallelausg. Directrices y Referencias del CAD (series) Estándares de Calidad para la Evaluación del Desarrollo
    Paralleltitel: Parallelausg. DAC Guidelines and Reference Series (series): Quality Standards for Development Evaluation (Arabic version)
    Schlagwort(e): Development
    Kurzfassung: Aus umfassenden internationalen Beratungen wurden die DAC Qualitätsstandards für die Entwicklungsevaluierung formuliert, die als Leitlinien zur guten Praxis im Bereich der Evaluierung der Entwicklungszusammenarbeit dienen sollen. Um die Qualität von Evaluierungsprozessen und -produkten zu verbessern und die Zusammenarbeit zu erleichtern, umreißen diese Standards entscheidende Aspekte jeder Phase eines typischen Evaluierungsprozesses: von der Festlegung des Zwecks über die Planung, Gestaltung, Durchführung und Berichterstattung bis hin zur Phase des Lernens aus den Evaluierungsergebnissen und zu deren Nutzung.
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  • 68
    ISBN: 9789264095649
    Sprache: Englisch
    Seiten: Online-Ressource (66 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 69
    ISBN: 9789264095830
    Sprache: Englisch
    Seiten: Online-Ressource (312 p.)
    Paralleltitel: Erscheint auch als Open for business
    RVK:
    RVK:
    Schlagwort(e): Unternehmer ; Unternehmensgründung ; OECD-Staaten ; Social Issues/Migration/Health ; Industry and Services ; Aufsatzsammlung ; OECD ; Entrepreneurship ; Einwanderer ; Internationaler Vergleich
    Kurzfassung: Migrants contribute to the economic growth of their host countries in many ways, bringing new skills and competencies with them and helping to reduce labour shortages. An aspect that has received only limited attention up to now is migrants’ contribution to entrepreneurial activity and employment creation in their host countries. In OECD countries, entrepreneurship is slightly higher among immigrants than natives and the total number of persons employed in migrant businesses is substantial, although the survival rate of these businesses is often lower than that of their native counterparts. Migrant entrepreneurship has gone beyond traditional ethnic businesses, into a wide range of sectors and innovative areas. Greater knowledge of migrant entrepreneurship is essential if policy makers are to better support migrant enterprises and their role in economic growth and job creation. In addition, increasing awareness of the positive role that migrants can play as entrepreneurs could contribute to a more balanced public debate on immigration. Taking a cross-country perspective, this publication sheds light on these issues and more, discussing policy options to foster the development and success of migrant businesses. It is a compilation of papers presented at a June 2010 conference organised by the OECD Secretariat, with the financial support of the Swedish and Turkish authorities, and the Dutch-Turkish Businessmen Association (HOTIAD).
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  • 70
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 7-90
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 82 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 7-90
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated energy security and competition policy in February 2007. This roundtable examined the links between competition policy and energy security, with a focus on natural gas. The discussion began by addressing the questions of the meaning and importance of energy security; and the determinants of energy security, particularly as they relate to competition policy. It continued in dealing with gas supply, transportation, and distribution, addressing five aspects that relate to different aspects of energy security: (1) the role of substitutes for natural gas in fostering competitive gas supply; the role of regulation in promoting or inhibiting infrastructure investment; (2) how to promote an adequate level of infrastructure investment; (3) the role of unbundling in fostering competition and promoting energy security; (4) the role of storage capacity in system efficiency and buyer bargaining position; (5) and the determinants of entry into merchant sales of natural gas.
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  • 71
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 4, p. 59-171
    ISSN: 1996-580X
    Sprache: Englisch
    Seiten: 113 p
    Paralleltitel: Parallelausg. Rapport 2009 de l'OCDE sur la division du travail
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 4, p. 59-171
    Schlagwort(e): Development ; Italy
    Kurzfassung: The Italian development co-operation is facing major challenges. The first is an urgent need to reform official development co-operation in the absence of political consensus on how to proceed. The second is that Italy will fail to meet its international commitment to increase official development assistance (ODA) to 0.51% of its gross national income (GNI) by 2010 and is unlikely to meet 0.7% by 2015. In 2008 Italy’s ODA/GNI ratio was 0.22. Despite the challenges remaining, there has been some improvement in Italian aid management since 2008. Italy intends to focus on 35 priority countries, the greater authority given to Italy’s embassies and technical offices to deliver and to contribute to formulating programmes and deliver aid, and the Steering Committee on Development Co-operation’s high level policy direction. Italy still needs a strategy for its development co-operation that is shared by all relevant government departments and regional and local authorities working towards common objectives: building systems to promote coherence between development co-operation and other policies; reforming human resource management for the core cadre of development experts; and regularly undertaking monitoring and independent evaluation. In addition, the limited political debate and public awareness about Italian development co-operation show there is an urgent need for the Italian authorities, together with civil society, to build popular support for development and public pressure for reforming Italian development co-operation.
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  • 72
    ISBN: 9789264091672
    Sprache: Englisch
    Seiten: Online-Ressource (54 p.) , ill.
    Serie: Conflict and Fragility
    Schlagwort(e): Development ; Timor-Leste
    Kurzfassung: This report reviews the implementation in Timor-Leste of the Principles for Good International Engagement in Fragile States and Situations two years after they were endorsed by ministers of the OECD Development Assistance Committee, and identifies priority areas to improve the collective impact of international engagement. The Timor-Leste Country Report reflects the findings from a national consultation among stakeholders representing both national and international institutions, complemented by interviews and data collection.
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  • 73
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 3, p. 221-336
    ISSN: 1996-580X
    Sprache: Englisch
    Seiten: 116 p
    Paralleltitel: Parallelausg. Examen du CAD par les pairs : Suède
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 3, p. 221-336
    Schlagwort(e): Development ; Sweden
    Kurzfassung: This review contains the Main Findings and Recommendations of the Development Assistance Committee (DAC) and the report of the Secretariat. It was prepared with examiners from Japan and the United States for the Peer Review meeting on 9 June 2009. The review noted that Sweden was the most generous of all DAC donor countries as a proportion of its national income in 2008. Sweden is a leader in the areas of aid effectiveness and good humanitarian donorship. It has initiated important reforms to bolster the quality of its aid and to make its development efforts more supportive of partner country priorities. Sweden sets an example as a reliable and engaged donor to multilateral organisations but could make its support more strategic. Sweden is ahead of many donors when it comes to making its national policies and actions consistent with its development objectives, but implementation difficulties led to a revised approach, which is promising.
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  • 74
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 7-67
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 61 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 7-67
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated concessions in February 2006. Governments have long been engaged in providing goods or services to their citizens that could, in some form, be provided by the private sector. The trend over the past few decades, however, has been to transfer these functions, and the state-owned assets used to provide them, to private hands. The most common method, and the one usually preferred, is privatisation, or outright sale or transfer of ownership of the relevant assets to one or more private parties. Another method is concessions. Concessions are often viewed as a substitute for privatisation when the latter is not feasible for political or legal reasons. Concessions are not substitutes for regulation. Where there is a need for regulation, as in a situation of natural monopoly, a regulatory regime may be created along with the concession.
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  • 75
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 2, p. 43-146
    ISSN: 1996-580X
    Sprache: Englisch
    Seiten: 104 p
    Paralleltitel: Parallelausg. Examen du CAD par les pairs : Norvège
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 2, p. 43-146
    Schlagwort(e): Development ; Norway
    Kurzfassung: This review contains the Main Findings and Recommendations of the Development Assistance Committee and the report of the Secretariat. It was prepared with examiners from Canada and the European Commission for the Peer Review on 21 October 2008. Norway is consistently at the forefront of donor efforts to improve the international aid system, as well as its own development policies and programmes. It supports aid effectiveness and its flexible approach to development assistance enables quick reaction to changing situations. Although its flexibility is generally considered a strength, Norway needs to guard against adding too many new priorities to an ever-expanding list of initiatives. Norway aspires to lead on selected cross-cutting issues such as women’s rights, gender equality and the environment but it is still struggling to fully ‘mainstream’ these objectives into programmes and projects.
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  • 76
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264097322
    Sprache: Englisch
    Seiten: Online-Ressource (210 p.)
    Paralleltitel: Parallelausg. Rapport 2008 du CAD sur l'aide multilatérale
    Schlagwort(e): Development
    Kurzfassung: Multilateral aid accounts for over a third of total official development aid. The scale at which the multilateral system is used reflects donors’ views of it as an important aid channel. However, a clearer picture of the multilateral system is needed to analyse this channel, and the first ever OECD Development Assistance Committee (DAC) report on multilateral aid aims to address this gap. The report provides a snapshot of the multilateral aid architecture, from the funding of multilateral organisations by DAC members to their own multilateral aid strategies and policies. The report also highlights issues such as fragmentation, multilateral effectiveness, reform processes and partner country views.
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  • 77
    ISBN: 9789264091993
    Sprache: Englisch
    Seiten: Online-Ressource (165 p.) , ill.
    Serie: Partnership for Democratic Governance
    Paralleltitel: Parallelausg. Guide sur l'externalisation des services et fonctions de l'État dans les situations post-conflit et de fragilité
    Schlagwort(e): Governance ; Development
    Kurzfassung: The contracting out of government functions and services to external providers is an established practice in many developed and developing countries. On the one hand, it can offer essential support to states that have to deliver basic services urgently; on the other, it risks bypassing governments and undermining their long-term recovery. The OECD’s Partnership for Democratic Governance was formed in 2007 to gather evidence on this issue. This handbook does not take a view for or against contracting out; nor is it a technical manual. The handbook is for field practitioners and government policy makers in countries that are either emerging from conflict or are otherwise considered to be fragile. Its aim is to help them make more informed choices about the types of contracting that are best suited to their country. It is a tool to assess whether contracting out might be a possible way forward – either temporarily or over a longer period of time – for delivering a core service (such as basic education, healthcare, water and sanitation) or a government function (such as managing public finances and human resources). The handbook illustrates these points with the aid of case studies ranging from Afghanistan to Haiti and Liberia.
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  • 78
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264092198
    Sprache: Englisch
    Seiten: Online-Ressource (190 p.) , ill.
    Serie: Conflict and Fragility
    Schlagwort(e): Development
    Kurzfassung: Fragile states lag far behind meeting the Millennium Development Goals (MDGs) by 2015, representing 75% of the MDG deficit. Fragile states already lacked the institutional strength to adequately respond to both financial and environmental shocks. The effects of three consecutive and inter-related shocks – food, fuel and the secondary effects of the financial crisis – risk reversing progress achieved by some post-conflict states, and further entrenching insecurity in others. Although official development assistance to fragile states is growing in real terms, it is increasingly concentrated, and half of fragile states face the prospects of declining aid. There is a need to maintain aid levels and meet aid pledges, but also to improve the quality of support to fragile states. This report serves as a tool to better monitor the levels, timing and composition of resource flows to fragile states, and presents salient facts on aid flows to fragile states, the impact on fragile states of the three crises and the need for a whole-of-government response.
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  • 79
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264088818
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.) , ill.
    Serie: OECD Health Policy Studies
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Optimiser les dépenses de santé
    Paralleltitel: Erscheint auch als Value for money in health spending
    RVK:
    Schlagwort(e): Gesundheitskosten ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Gesundheitsausgaben ; Reform ; Kostendämpfung
    Kurzfassung: Health spending continues to rise inexorably, growing faster than the economy in most OECD countries. Most of this spending comes from the public purse. Given the recent economic downturn, countries are looking for ways to improve the efficiency of health spending. This publication examines current efforts to improve health care efficiency, including tools that show promise in helping health systems provide the best care for their money, such as pay for performance, co-ordination of care, health technology assessment and clinical guidelines, pharmaceutical re-imbursement and risk-sharing agreements, and information and communication technology.
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  • 80
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264087637
    Sprache: Englisch
    Seiten: Online-Ressource (252 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Paralleltitel: Parallelausg. La fiscalité, l'innovation et l'environnement
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Paralleltitel: Erscheint auch als Taxation, innovation and the environment
    RVK:
    Schlagwort(e): Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Kurzfassung: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
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  • 81
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264094901
    Sprache: Englisch
    Seiten: Online-Ressource (212 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Systèmes de santé ; efficacité et politiques
    Paralleltitel: Parallelausg. Systèmes de santé : efficacité et politiques
    Paralleltitel: Erscheint auch als Health care systems
    RVK:
    Schlagwort(e): Gesundheitsversorgung ; Gesundheitsökonomik ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; Gesundheitswesen ; Gesundheitspolitik
    Kurzfassung: People in OECD countries are healthier than ever before, as shown by longer life expectancy and lower mortality for diseases such as cancer. At the same time, total spending on health care now absorbs over 9% of GDP on average in the OECD. Achieving value for money in the health care sector is an important objective in all OECD countries. The book takes an in-depth look at health care in OECD countries today. What is the status of people’s health? How do we measure health outcomes? How do we assess the efficiency of health care systems? How are health policies and institutions linked with the performance of health care systems? The chapters explore the answers to such questions. They cover: trends in health care outcomes and spending; ways of assessing efficiency; new indicators of health care policies and institutions; and the characteristics and performance of health care systems.
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  • 82
    ISBN: 9789264095502
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 83
    ISBN: 9789264095588
    Sprache: Englisch
    Seiten: Online-Ressource (66 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 84
    ISBN: 9789264087095
    Sprache: Englisch
    Seiten: Online-Ressource (136 p.)
    Paralleltitel: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles ; Méthodologie pour l'évaluation et la mise en œuvre
    Paralleltitel: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles : Méthodologie pour l'évaluation et la mise en œuvre
    Paralleltitel: Erscheint auch als OECD OECD principles of occupational pension regulation
    RVK:
    Schlagwort(e): Betriebliche Altersversorgung ; Regulierung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Betriebliche Altersversorgung ; OECD ; Evaluation
    Kurzfassung: Occupational pensions play a major role in OECD countries and worldwide, complementing retirement income from state sources. At the end of 2009, private pension savings reached USD 25 trillion. Population ageing has led many OECD countries to undertake a wide range of pension reforms – the overall effect of which has been to reduce public pension promises and, in turn, to increase the importance of private pension savings for retirement. The Core Principles cover seven key areas: i) Conditions for effective regulation and supervision; ; ii) Establishment of pension plans, pension funds, and pension fund managing companies; iii) Pension plan liabilities, funding rules, winding up, and insurance; iv) Asset Management; v) Rights of members and beneficiaries and adequacy of benefits; vi) Governance; and vii) Supervision. Each of the seven core principles consists of a main text and a set of implementing guidelines. In the case of the core principle of supervision, the supporting guidelines integrate the IOPS Principles of Private Pension Supervision. The Methodology provides a structured approach for evaluating a jurisdiction’s occupational pension regulatory system in relation to the OECD Core Principles of Occupational Pension Regulation.
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  • 85
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 4, p. 7-58
    ISSN: 1996-580X
    Sprache: Englisch
    Seiten: 52 p
    Paralleltitel: Parallelausg. Avant-propos
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 4, p. 7-58
    Schlagwort(e): Development
    Kurzfassung: Developing countries differ greatly in their potential for development and in the challenges they face. In one respect, however, many share a common problem: too little aid from too many donors. This report traces up to 3 700 aid relationships between all 151 aid recipient countries and the 46 largest donors, covering all members of the OECD Development Assistance Committee (DAC) and the largest multilateral agencies. This complex reality is often referred to as fragmentation of aid. This 2009 report examines the concept of aid fragmentation across countries, and what has happened since the adoption of the Paris Declaration. It also proposes measures for concentration and fragmentation, and options for tackling excessive fragmentation. Where a donor-partner aid relation is not considered non-significant from either the donor’s or the recipient’s point of view, there is an opportunity for some rationalisation. This report shows that a decrease of 23% in the number of relationships is possible when only 4% of aid is reorganised. This reorganisation, in turn, would lead to an increase in the volume of the average donor-partner aid relation of 30%.
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  • 86
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 2, p. 147-260
    ISSN: 1996-580X
    Sprache: Englisch
    Seiten: 114 p
    Paralleltitel: Parallelausg. Examen du CAD par les pairs : Australie
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 2, p. 147-260
    Schlagwort(e): Development ; Australia
    Kurzfassung: This review contains the Main Findings and Recommendations of the Development Assistance Committee and the report of the Secretariat. It was prepared with examiners from Ireland and Portugal for the Peer Review on 4 December 2008. Australia has made substantial, positive changes to its aid programme since 2004, reinforcing its focus on reducing poverty, on promoting the MDGs, and completely untying its aid programme. While increasing its aid, Australia should stay focused and pursue effective approaches, including working with and through other donors. Australia successfully integrated gender equality into its aid programme and could now use the same approach to integrate environmental concerns.
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  • 87
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 7-73
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 67 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 7-73
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competitive effects of land use restrictions in February 2008. Land use restrictions often serve valuable social purposes. The benefits of particular policies for land use must be balanced against the costs, though. The social harms that can arise when land use restrictions create “entry barriers” are rarely considered explicitly. Land use restrictions can raise the price and reduce supply of a broad range of real estate and, by preventing new and innovative stores from opening, reduce shopping options available to consumers. More careful integration of policy on land use restrictions with competition policy could benefit consumers and many entrepreneurs and reduce the likelihood that public or private restrictions will lead to supply scarcity. This roundtable examines competition problems affecting commercial construction and use permits, geographic density tests, adverse impact tests, access condition to rights of ay and private restrictions on land use. Steps are identified for improving public policies towards land use restrictions.
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  • 88
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal on development Vol. 10, no. 3, p. 109-219
    ISSN: 1996-580X
    Sprache: Englisch
    Seiten: 111 p
    Paralleltitel: Parallelausg. Examen du CAD par les pairs : Autriche
    Titel der Quelle: OECD journal on development
    Publ. der Quelle: Paris : Organisation for Economic Cooperation and Development, 2006
    Angaben zur Quelle: Vol. 10, no. 3, p. 109-219
    Schlagwort(e): Development ; Austria
    Kurzfassung: This review contains the Main Findings and Recommendations of the Development Assistance Committee (DAC) and the report of the Secretariat. It was prepared with examiners from Luxembourg and Norway for the Peer Review meeting on 29 April 2009. Among the issues covered were: the welcome efforts to focus Austrian development co-operation on the world’s poorest people; plans to substantially increase aid for humanitarian action, priority partner countries, and UN agencies; and progress made with the organisational reform started in 2004. Austria needs to sharply increase its aid to meet its commitment to reach 0.7% of ODA/GNI by 2015; to make its aid more predictable; and to increase the share of aid that can be programmed by partner countries. Staffing and technical expertise in the Foreign Affairs Ministry must be strengthened so that it can effectively carry out its mandate as the national co-ordinator for aid and development policy; there should be increased focus on public and political awareness about global development challenges; and a medium-term development policy, endorsed by the government, which commits all ministries to Austria’s development co-operation objectives.
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  • 89
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 153-171
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 19 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 153-171
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated issues related to the Construction Industry in June 2008. This roundtable addressed the special characteristics of the construction industry as they relate to competition law and policy. Construction is a critical sector in OECD economies because it builds and maintains the structures and infrastructure on which almost every other industry depends. Unfortunately, the construction industry has also tended to suffer from cartel activity, as shown by a spate of well - publicised recent matters from around the world. The roundtable includes an examination of why this industry seems to be more prone to cartel formation than other industries. It also looked into the complications that may arise when multiple construction firms use the same bid calculation software. Finally, the Committee discussed the arguments – occasionally made by industry advocates – that competition is either irrelevant or “ruinous” in the construction industry. Neither argument was found to be persuasive, as there are no distinguishing features of the construction sector that reduce the benefits that competition brings to consumer welfare.
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  • 90
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 75-125
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 51 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 75-125
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated improving competition in real estate transactions in February 2007. Real estate transactions are subject to a variety of potential limitation of competition that can have significant effects on ordinary consumers. In fact, because of the annual volume of transactions and the fact that real estate expenses (mortgage payments and rent) constitute a significant portion of spending out of available revenue to spend (often exceeding 25%), the impacts of anti-competitive action i this sector may have larger financial value than in most other sectors. Practices of real estate agents vary significantly across countries, but a common trend appears to be the introduction of listing services that may provide a platform for anti-competitive practices to spread, at the same time as the Internet potentially provides improved opportunities for real estate sellers to reach buyers directly. In many countries, the operation of transferring legal title to properties is subject to cartel-like prices. Competitive problems have also been identified in the mortgage markets, with cartel activity having been found in a least one case and a lack of non-bank sources of finance in some countries.
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  • 91
    ISBN: 9789264086982
    Sprache: Portugiesisch
    Seiten: Online-Ressource (139 p.) , ill.
    Paralleltitel: Parallelausg. African Economic Outlook 2010
    Paralleltitel: Parallelausg. Perspectives économiques en Afrique 2010
    Schlagwort(e): Development
    Kurzfassung: As Perspectivas Económicas em África avaliam, anualmente, a situação económica recente da maioria dos países africanos e a sua evolução provável a curto prazo. Esta versão portuguesa inclui os cinco países lusófonos e mais um CD-Rom com as análises do resto de países em inglês e francês. Os dados apresentados são baseados em estudos sobre países, articulados em torno de um tema único de análise. Esse quadro comum compreende um exercício de previsões para o ano em curso e para os dois anos seguintes, utilizando um modelo macroeconómico simples, assim como uma análise do contexto políticosocial. Apresenta também um sumário comparativo das perspectivas dos diversos países estudados, o qual permite situar a evolução das economias africanas dentro do contecto económico mundial. Um anexo estatístico completa este volume. Este estudo é fruto da colaboração entre o Banco Africano de Desenvolvimento, a Comissão Económica das Nações Unidas para a África e o Centro de Desenvolvimento da OCDE. O Centro de Desenvolvimento da OCDE gostaria de agradecer à Delegação de Portugal junto da OCDE e ao Instituto Português de Apoio ao Desenvolvimento (IPAD) pela sua generosa contribuição para a tradução e publicação deste documento.
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  • 92
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264094857
    Sprache: Englisch
    Seiten: Online-Ressource (143 p.) , ill.
    Serie: Better Aid
    Schlagwort(e): Development
    Kurzfassung: The evaluation of official development programmes has grown tremendously over the past two decades; the public and taxpayers increasingly demand credible assessments of whether aid “works” to improve the lives of the world’s poorest. Global efforts to hold donors and partners accountable for the outcomes of development co-operation have also contributed to the growing interest in evaluation. In this context, this study describes the role and management of evaluation in development agencies and multilateral banks, based on questionnaires, findings from peer reviews by the OECD Development Assistance Committee (DAC), interviews and a literature review. The study includes information about the specific institutional settings, resources, policies and practices of each of the DAC Evaluation Network’s 32 members. The study identifies major trends and current challenges in development evaluation, covering: human and financial resources, institutional set-ups and policies, independence of the evaluation function, reporting and use of evaluation findings, management response systems, donor co-ordination, joint evaluation, and the involvement of partner countries in evaluation work. This study is part of the DAC Network on Development Evaluation’s ongoing efforts to increase the effectiveness of development co-operation policies and programmes by promoting high-quality, independent evaluation.
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  • 93
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264084865
    Sprache: Englisch
    Seiten: Online-Ressource (268 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. L'obésité et l'économie de la prévention ; Objectif santé
    Paralleltitel: Parallelausg. L'obésité et l'économie de la prévention : Objectif santé
    Paralleltitel: Erscheint auch als Sassi, Franco Obesity and the economics of prevention
    RVK:
    Schlagwort(e): Körpergewicht ; Gesundheitsvorsorge ; OECD-Staaten ; Social Issues/Migration/Health ; Übergewicht ; Wirtschaftliche Situation ; Prävention ; Fettsucht ; Prävention ; Gesundheitsökonomie
    Kurzfassung: Before 1980, rates were generally well below 10%. They have since doubled or tripled in many countries, and in almost half of the OECD, 50% or more of the population is overweight. A key risk factor for numerous chronic diseases, obesity is a major public health concern. This book contributes to evidence-based policy making by exploring multiple dimensions of the obesity problem. It examines the scale and characteristics of the epidemic, the respective roles and influence of market forces and governments, and the impact of interventions. It outlines an economic approach to the prevention of chronic diseases that provides novel insights relative to a more traditional public health approach. The analysis was undertaken by the OECD, partly in collaboration with the World Health Organization. The main chapters are complemented by special contributions from health and obesity experts, including Marc Suhrcke, Tim Lobstein, Donald Kenkel and Francesco Branca. “a valuable set of results and suggestions about the best preventive interventions to reduce the burden of obesity.” – Julio Frenk, Dean, Harvard School of Public Health “The positive message of this book is that the obesity epidemic can be successfully addressed.” – Ala Alwan, Assistant Director-General, World Health Organization “innovative and well-researched” – Martin McKee, Professor, London School of Hygiene & Tropical Medicine "A timely, valuable volume on a critical issue. Highly recommended."-Choice, July 2011
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  • 94
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264087255
    Sprache: Englisch
    Seiten: Online-Ressource (384 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Regional development policies in OECD countries
    RVK:
    Schlagwort(e): Regionalpolitik ; OECD-Staaten ; Urban, Rural and Regional Development ; Mitgliedsstaaten ; Regionalpolitik
    Kurzfassung: Policy makers need both a handy reference guide to the regional policies of their own and other countries and a broader analysis of trends in regional policies, based on sound, comparable information. Regional Policies in OECD Countries responds to this need. It is the first systematic, comparative analysis of OECD countries’ regional policies. The report addresses fundamental regional policy concerns, such as: problem recognition; the objectives of regional policy; the legal/institutional framework; the urban/rural framework; budget structures; and the governance mechanisms linking national and sub-national governments as well as sectors. It begins with an overview of the regional policy today. This is followed by country profiles covering the 31 OECD members. The profiles share a common conceptual framework, allowing countries to see how their experiences measure up. The report also contains several annexes, which cover some of the countries that are candidates for accession to the OECD or with which the OECD has enhanced engagement. The annexes also cover the key topics of cross-border cooperation and trends in urban-rural linkages, especially efforts to control urban sprawl. The report will help countries to better understand regional policies and to formulate and diffuse horizontal policy recommendations. The analysis suggests an important role for regional policies in shaping sustainable endogenous development, in particular well-developed governance mechanisms to better respond to the different opportunities and demands of regions and to improve policy efficiency. This report is a unique source of regional policy information and of special interest to policy makers, researchers, and others engaging with regional development.
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  • 95
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264088702
    Sprache: Englisch
    Seiten: Online-Ressource (160 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als News in the internet age
    DDC: 070.4
    RVK:
    RVK:
    Schlagwort(e): 1950-2009 ; Informationsmarkt ; Presseerzeugnis ; Presseverlag ; Innovation ; Elektronische Publikation ; Internet ; OECD-Staaten ; Science and Technology ; Zeitung ; Internet ; Wertschöpfung
    Kurzfassung: The economics of news production and distribution is in a state of radical change. After very profitable years, newspaper publishers in most OECD countries face declining advertising revenues and significant reductions in titles and circulation. About 20 out of 30 OECD countries face declining newspaper readership, which is now at its lowest among younger people. At the same time, many promising forms of news creation and distribution are being tested. Some of these are empowered by increasing technological sophistication, new information intermediaries and the resulting decentralised forms of content creation. However, despite these new possibilities, no business and/or revenue-sharing models have been found to finance in-depth independent news production. This raises questions about the supply of high-quality journalism in the longer term and roles that government support might take in supporting a diverse and local press without putting its independence at stake. This study provides an in-depth treatment of the global newspaper publishing market and its evolution, with a particular view on the development of online news and related challenges.
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  • 96
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264091320
    Sprache: Englisch
    Seiten: Online-Ressource (156 p.) , ill.
    Serie: OECD Tax Policy Studies no.19
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    Schlagwort(e): Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Kurzfassung: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
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  • 97
    ISBN: 9789264095472
    Sprache: Englisch
    Seiten: Online-Ressource (58 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 98
    ISBN: 9789264095564
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 99
    ISBN: 9789264095625
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 100
    ISBN: 9789264095533
    Sprache: Englisch
    Seiten: Online-Ressource (90 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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