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  • Paris : OECD Publishing  (996)
  • Paris
  • Graue Literatur  (1,023)
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  • 1
    Journal/Serial
    Journal/Serial
    Paris ; Nr. 1.1984 -
    Associated volumes
    ISSN: 0755-8902
    Language: French
    Dates of Publication: Nr. 1.1984 -
    DDC: 330
    Keywords: Frankreich ; Genossenschaft ; Genossenschaft ; Frankreich ; Graue Literatur ; Zeitschrift
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  • 2
    Journal/Serial
    Journal/Serial
    Paris ; 1.1986 -
    Associated volumes
    ISSN: 0769-0479
    Language: French
    Dates of Publication: 1.1986 -
    Parallel Title: Erscheint auch als Revue française d'économie
    Keywords: Wirtschaftswissenschaft ; Frankreich ; Afrika ; Welt ; Wirtschaftswissenschaften ; Wirtschaftstheorie ; Weltwirtschaft ; Wirtschaftspolitik ; Wirtschaftswissenschaften Theorie der Wirtschaftspolitik ; Weltwirtschaft ; Wirtschaftspolitik ; Frankreich ; Frankreich ; Graue Literatur ; Zeitschrift
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  • 3
    Language: English
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Keywords: Graue Literatur
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  • 5
    Journal/Serial
    Journal/Serial
    Cachan : Lavoisier | Paris ; 1.1983 -
    Associated volumes
    ISSN: 0758-1726 , 0758-1726 , 0758-1726
    Language: French
    Dates of Publication: 1.1983 -
    Parallel Title: Erscheint auch als Politiques et management public
    DDC: 330
    Keywords: Öffentliche Verwaltung ; Öffentlicher Sektor ; Management ; Frankreich ; Welt ; Verwaltung ; Management ; Frankreich Öffentliche Verwaltung ; Management (funktional) ; Frankreich ; Graue Literatur ; Zeitschrift
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  • 6
    ISBN: 9789264776869 , 9789264706255 , 9789264479456
    Language: English
    Pages: 1 Online-Ressource (circa 139 Seiten)
    Series Statement: OECD development pathways
    Keywords: Productive Capacities ; Structural Transformation ; Development ; Science and Technology ; Trade ; Industry and Services ; Finance and Investment ; Governance ; Bangladesh ; Graue Literatur
    Abstract: Half a century after independence, Bangladesh has achieved impressive progress. The country has transformed from one of the poorest nations into a global textile manufacturing hub capable of meeting its medical needs almost entirely through domestic pharmaceutical production. The country will graduate from the least developed country (LDC) category in 2026 and aspires to be a high-income nation through industrialisation by 2041. Meeting this challenge requires accelerating economic transformation through diversification and innovation. This Production Transformation Policy Review (PTPR), implemented with the support and collaboration of the European Union (EU), and in partnership with the UN Conference on Trade and Development (UNCTAD), identifies concrete options for supporting Bangladesh's development. It calls for leveraging digitalisation to address persistent fragilities and it advocates for a new pact based on shared responsibilities between the national government, the private sector and international partners to shift to a new development phase and ensure sustainable, smooth and irreversible graduation.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264631632 , 9789264514775 , 9789264180512
    Language: English
    Pages: 1 Online-Ressource (120 Seiten) , Illustrationen
    Series Statement: Getting skills right
    Parallel Title: Erscheint auch als Career guidance for adults in a changing world of work
    Keywords: Education ; Employment ; Graue Literatur
    Abstract: Career guidance is a fundamental policy lever to help adults successfully navigate a constantly evolving labour market through advice and information on job and training opportunities. The COVID-19 pandemic has underscored the importance of career guidance services. Many adults have lost their jobs and require assistance navigating their career options in a changing labour market, where firms are likely to accelerate the adoption of digital technologies in the name of pandemic-proofing. But compared to career guidance services for youth, services for adults receive relatively little policy attention, and little is known of how often existing services are used. This report scopes out initiatives in the area of career guidance for adults in OECD countries, drawing lessons on how to strengthen adult career guidance systems in terms of coverage and inclusiveness, provision and service delivery, quality and impact, and governance and funding. The findings of the report build on the information collected through the 2020 Survey of Career Guidance for Adults (SCGA), an online survey of adults’ experience with career guidance.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264909571 , 9789264910423 , 9789264948273
    Language: English
    Pages: 1 Online-Ressource (circa 312 Seiten) , Illustrationen
    Series Statement: OECD investment policy reviews
    Keywords: Investitionspolitik ; Thailand ; Finance and Investment ; Thailand ; Graue Literatur
    Abstract: Thailand has had a remarkable economic development trajectory over the past 60 years and foreign direct investment (FDI) has been pivotal in this success. Thailand was one of the first movers in opening up to manufacturing FDI and in establishing proactive investment promotion and facilitation policies. While challenges remain in some areas of responsible business conduct, there is strong political will to address them. Thailand aspires to become a high income economy by 2037 by upgrading to a value based green economy. Inward FDI will play a prominent role in achieving this goal but this requires a concerted effort to reform the investment climate to remain an attractive host to foreign investment and to benefit to the full extent from that investment. While the COVID-19 crisis might temporarily delay progress, the policy recommendations in this review draw attention to potential reform priorities to help Thailand fulfil its development ambitions aligned with the Sustainable Development Goals and to contribute to a more inclusive and sustainable recovery from the pandemic.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264938687 , 9789264901377 , 9789264957138
    Language: English
    Pages: 1 Online-Ressource (circa 162 Seiten) , Illustrationen
    Series Statement: OECD rural studies
    Keywords: Bergbau ; Bergbaupolitik ; Schweden (Nord) ; Nachhaltigkeit ; Governance ; Urban, Rural and Regional Development ; Sweden ; Graue Literatur
    Abstract: Sweden’s northern region, Upper Norrland, is one of the most important mining regions in Europe and has the potential to become a global leader in environmentally sustainable mining. With the largest land surface and the lowest population density in Sweden, Upper Norrland contains two sub regions, Västerbotten and Norrbotten. Both sub regions host the greatest mineral reserves in the country, containing 9 of the country’s 12 active mines and providing 90% of the iron ore in the European Union. Upper Norrland has the potential to become a global leader in environmentally sustainable mining due to its competitive advantages, including a stable green energy supply, high-quality broadband connection, a pool of large mining companies working closely with universities to reduce the emissions footprint across the mining value chain, and a highly skilled labour force. Yet, the region must overcome a number of bottlenecks to support a sustainable future, including a shrinking workforce, low interaction of local firms with the mining innovation process and an increasing opposition to mining due to socio environmental concerns and land use conflicts. This study identifies how Västerbotten and Norrbotten can build on their competitive advantages and address current and future challenges to support a resilient future through sustainable mining.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264752627 , 9789264967830 , 9789264693623
    Language: English
    Pages: 1 Online-Ressource (circa 282 Seiten) , Illustrationen
    Keywords: Ernährungspolitik ; Agrarpolitik ; Umweltpolitik ; Ernährungssicherung ; Ernährung ; OECD-Staaten ; Agriculture and Food ; Graue Literatur
    Abstract: Food systems around the world face a triple challenge: providing food security and nutrition for a growing global population; supporting livelihoods for those working along the food supply chain; and contributing to environmental sustainability. Better policies hold tremendous promise for making progress in these domains. This report focuses on three questions. What has been the performance of food systems to date, and what role did policies play? How can policy makers design coherent policies across the triple challenge? And how can policy makers deal with frictions related to facts, interests, and values, which often complicate the task of achieving better policies? Better policies will require breaking down silos between agriculture, health, and environmental policies, and overcoming knowledge gaps, resistance from interest groups, and differing values. Robust, inclusive, evidence-based processes are thus essential to making better policies for food systems.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264725799 , 9789264691575 , 9789264942745
    Language: English
    Pages: 1 Online-Ressource (circa 233 Seiten) , Illustrationen
    Keywords: Justiz ; Gerichtsbarkeit ; Performance-Messung ; Lettland ; Finance and Investment ; Governance ; Latvia ; Graue Literatur
    Abstract: Latvia has embarked on an ambitious agenda to tackle the challenges posed by complex types of criminality to public prosecution services, with particular emphasis on economic and financial crimes. This report carries out a benchmark analysis of Latvia’s prosecution practices along with those in ten OECD member countries, international good practices and the experience of globally renowned prosecution experts. It takes stock of the good practices implemented in the prosecution to date, and examines the importance of a broad range of policy aspects that can drive better performance. These include strategic management tools, the use of data and strengthening co-operation across the whole of the justice chain. Finally, it formulates policy recommendations to support Latvia in strengthening the performance of its prosecution services.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264490031 , 9789264535565 , 9789264885837
    Language: English
    Pages: 1 Online-Ressource (circa 179 Seiten) , Illustrationen
    Keywords: Inklusives Wachstum ; Erfolgsfaktor ; Südkorea ; Employment ; Social Issues/Migration/Health ; Science and Technology ; Korea, Republic of ; Graue Literatur
    Abstract: In recent years Korea has stepped up efforts to reduce inequalities in recognition that a fairer economic model is also the most sustainable one. In order to support this new policy direction, the OECD has carried out novel analysis of inclusive growth building on its Framework for Policy Action, developed by the OECD to improve the prospects of the groups left behind. The Inclusive Growth Review of Korea applies, for the first time, the Framework at the national level. Using a dashboard of indicators, the Framework presents policy recommendations to sustain and more equitably share the gains of economic growth by investing in people left behind, supporting business dynamism and inclusive labour markets, and building efficient and responsive governments. In addition, the Inclusive Growth Review of Korea finds that digitalisation risks to compound the disparities of Korean labour markets, and calls for renewed efforts to reduce the lack of opportunities for up- and re-skilling of the working-age population (Chapter 2). To improve the business environment, Korea should address the unbalanced growth across sectors and firm size and unequal distribution of productivity gains across population groups (Chapter 3).
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  • 13
    Language: English
    Pages: 1 Online-Ressource (circa 41 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 148
    Keywords: Obesity ; behavioral insights ; food waste labelling ; dietary intake surveys ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Digital tools and technologies can assist governments to improve consumer health and the sustainability of food systems. These tools can be used to encourage consumers to buy healthy and nutritious foods and foods produced through sustainable farming practices, as well as to reduce asymmetries of food labelling schemes. They also contribute to more effective food data collection systems that can inform policy decisions, including by combining commercial sales information with national dietary intake survey data. Given the diverse approaches to adopting these digital tools, there is scope for cross-country learning. Current use of digital technologies by some governments ‒ from national dietary guideline websites to dedicated mobile apps ‒ can serve as references for other countries that seek to develop their own digital programmes. While these tools offer useful mechanisms for advancing policy objectives, they will need to be carefully designed to maximisetheir effectiveness and regularly evaluated to avoid excess cost and duplication.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 151
    Keywords: Competition ; buyer power ; profit margins ; unfair trading practices ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Concerns about market power and competition in the agri-food sector are widespread, with commentators regularly suggesting that farmers are in a structurally weaker position than other actors, who therefore benefit at their expense. The evidence reviewed in this paper indicates that downstream segments of agri-food chains are indeed typically more concentrated than farm-level production. Nevertheless, while competition problems were found in some instances, the current evidence does not support the claim that stronger actors in the chain systematically abuse their stronger position at the expense of farmers. An in-depth understanding of how value chains are organised is essential, as many widely used indicators provide little relevant information. In many areas, further research would be welcome, as current evidence does not cover all countries and sectors equally well.
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  • 15
    ISBN: 9789264337978
    Language: English
    Pages: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; St. Kitts und Nevis ; OECD-Staaten ; G20-Staaten ; Taxation ; Saint Kitts and Nevis ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Saint Kitts and Nevis.
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  • 16
    ISBN: 9789264995154
    Language: English
    Pages: 1 Online-Ressource (circa 77 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Vereinigte Arabische Emirate ; OECD-Staaten ; G20-Staaten ; Taxation ; United Arab Emirates ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Arab Emirates.
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  • 17
    ISBN: 9789264508422
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Katar ; OECD-Staaten ; G20-Staaten ; Taxation ; Qatar ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Qatar.
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  • 18
    ISBN: 9789264876484 , 9789264371026 , 9789264417663
    Language: English
    Pages: 1 Online-Ressource (circa 135 Seiten) , Illustrationen
    Keywords: Wasserpolitik ; Wasserversorgung ; OECD-Staaten ; Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Development ; Graue Literatur
    Abstract: The Toolkit for Water Policies and Governance compiles policies, governance arrangements and related tools that facilitate the design and implementation of water management practices in line with the OECD Council Recommendation on Water. It is designed to inspire and support countries which have either adhered to, are considering adhering to, or aim to converge towards the OECD standard. The Recommendation was unanimously adopted by the OECD Council in December 2016. The adoption marked the outcome of a two-year consultation process with delegates from ministries active in the fields of agriculture, development assistance, environment, public governance, regional development, and regulatory policy, as well as with relevant stakeholders (the business sector, trade unions, environmental organisations) and the OECD Water Governance Initiative. The Recommendation puts forward an international standard with high-level policy guidance on a range of topics relevant for the management of water resources and delivery of water services. The areas covered include managing water quantity, water risks and disasters, improving water quality, ensuring good water governance as well as sustainable finance, investment and pricing for water services. The practices reported in the toolkit have been compiled by the OECD Secretariat, in close consultation with delegates from adhering countries. Regular updates will be made available.
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  • 19
    ISBN: 9789264455900
    Language: English
    Pages: 1 Online-Ressource (circa 164 Seiten) , Illustrationen
    Series Statement: West African studies
    Keywords: Konflikt ; Gewalt ; Netzwerk ; Militärische Intervention ; Politische Instabilität ; Öffentliche Sicherheit ; Nordafrika ; Westafrika ; Development ; Graue Literatur
    Abstract: Conflicts in North and West Africa have become more violent and widespread than in the past. They have also become more difficult to resolve due to the complex relationships between a growing number of belligerents with diverging agendas. Building on a dataset of more than 36 000 violent events over a 23‑year period and three case studies (Lake Chad, Central Sahel and Libya), this report maps conflict networks and the evolution of rivalries and alliances in 21 North and West African countries. It applies an innovative approach, Dynamic Social Network Analysis, to explain the types and evolution of relationships across actors in conflict. Finally, the report analyses the impact of military interventions on the re‑composition of violent groups and the shifting nature of insecurity. This new analysis, based on temporal and spatial approaches contributes to the creation of strategies that will ensure long‑term political stability and serves as a reminder that there is a need for co‑ordinated regional approaches and place‑based policies.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264403154 , 9789264545175 , 9789264315570
    Language: English
    Pages: 1 Online-Ressource (circa 267 Seiten) , Illustrationen
    Series Statement: How was life? volume II
    Series Statement: How was life?
    Keywords: 1820-2010 ; Lebensqualität ; Wirtschaftslage ; Soziale Lage ; Einkommensverteilung ; Soziale Ungleichheit ; Geschichte ; Welt ; Social Issues/Migration/Health ; Development ; Graue Literatur
    Abstract: How was life in 1820, and how has it changed since then? This question, which was at the core of How Was Life? Global Well-being since 1820, published by the OECD in 2014, is addressed by this second volume based on a broader perspective. How Was Life? New Perspectives on Well-being and Global Inequality since 1820, presents new estimates of working hours, biodiversity loss, social spending and GDP (accounting for the 2011 round on purchasing power parities) as well as measures of inequalities in wealth, longevity and educational attainment, gender disparities and extreme poverty. A final chapter synthesises the historical evidence included both in the current and previous volume of How Was Life? through composite measures of the average well-being performance of each country, and of different within-country inequality measures. As was the case for the previous volume, this book combines both a historical and a global perspective, presenting estimates since 1820 for 25 major countries and 8 world regions. While this evidence sometimes relies on partial and limited evidence, each chapter in this book assesses the quality of the data used and identifies areas for further historical research. This second volume of How Was Life? is the product of collaboration between the OECD and the OECD Development Centre, on one side, and a group of economic historians gathered around the CLIO-INFRA and Maddison projects, on the other. The historical evidence included in the report is organised around dimensions of well-being that mirror those used by the OECD in its report How’s Life?
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264317611
    Language: English
    Pages: 1 Online-Ressource (160 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: 2021 ; Energiepolitik ; Aserbaidschan ; Energy ; Graue Literatur
    Abstract: Oil and gas continue to dominate Azerbaijan’s economy and provide most of its export and government revenue. While these resources have sharply raised the country’s living standards since the late 1990s and remain plentiful, the long-term outlook for this economic model is uncertain. Oil production is declining and major oil and gas importing countries have pledged to reduce greenhouse gas emissions to net-zero by mid-century, implying little demand three decades from now for oil or gas without carbon capture and storage. This report assesses the energy sector and related economic challenges facing Azerbaijan. It proposes several ways to respond by increasing the efficiency and diversity of domestic energy supply and use. The overriding recommendation is a gradual transition to competitive markets with significant private sector participation and energy prices that reflect the cost of production. The withdrawal of subsidies should be accompanied by support measures for those most in need. Such a transition would attract new market entrants and new investments, helping to develop Azerbaijan’s significant solar and wind potential, and limiting greenhouse gas emissions. These recommendations are in line with efforts already underway in Azerbaijan. Prompted by the oil price shock in 2014-15, the government has recently drafted proposals for electricity and gas market reforms, as well as laws on energy efficiency and renewable energy. The country’s first specific energy strategy is also nearing completion. The report encourages Azerbaijan to move swiftly to adopt all these proposals and implement them effectively to ensure secure and sustainable energy in the future.
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  • 22
    ISBN: 9789264811447
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Südafrika ; Taxation ; South Africa ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by South Africa.
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  • 23
    ISBN: 9789264945289
    Language: English
    Pages: 1 Online-Ressource (87 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Lettland ; Taxation ; Latvia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Latvia, which is accompanied by a document addressing the implementation of best practices.
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  • 24
    ISBN: 9789264748842
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Ungarn ; Taxation ; Hungary ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Hungary.
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  • 25
    ISBN: 9789264475076
    Language: English
    Pages: 1 Online-Ressource (94 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Israel ; Taxation ; Israel ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Israel.
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  • 26
    ISBN: 9789264348653
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Chile ; Taxation ; Chile ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Chile.
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  • 27
    ISBN: 9789264911512
    Language: English
    Pages: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Griechenland ; Taxation ; Greece ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Greece.
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  • 28
    ISBN: 9789264400108
    Language: English
    Pages: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Türkei ; Taxation ; Turkey ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Turkey.
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  • 29
    ISBN: 9789264598973
    Language: English
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Mexiko ; Taxation ; Mexico ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Mexico.
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  • 30
    ISBN: 9789264820050
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Kolumbien ; Taxation ; Colombia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Colombia, which is accompanied by a document addressing the implementation of best practices.
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  • 31
    ISBN: 9789264999343
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Indien ; Taxation ; India ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by India.
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  • 32
    ISBN: 9789264350847
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Argentinien ; Taxation ; Argentina ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Argentina.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264367609 , 9789264906433 , 9789264697300
    Language: English
    Pages: 1 Online-Ressource (circa 275 Seiten) , Illustrationen
    Series Statement: OECD studies on SMEs and entrepreneurship
    Keywords: KMU ; Digitalisierung ; Organisatorischer Wandel ; OECD-Staaten ; Employment ; Finance and Investment ; Governance ; Science and Technology ; Industry and Services ; Graue Literatur
    Abstract: Despite potentially tremendous benefits, small and medium-sized enterprises (SMEs) lag in the digital transformation. Emerging technologies, as diverse as they are, offer a range of applications for them to improve performance and overcome the size-related limitations they face in doing business. However, SMEs must be better prepared, and stakes are high. SMEs make the most of the industrial fabric in many countries and regions, they create jobs (most jobs sometimes) and are the cement of inclusive and sustainable societies. The SME digital gap has increased inequalities among people, places and firms, and there are concerns that the benefits of the digital transformation could accrue to early adopters, further broadening these inequalities. Enabling SME digitalisation has become a top policy priority in OECD countries and beyond. The report looks at recent trends in SME digital uptake, including in the context of the COVID-19 crisis. It focuses on issues related to digital security, online platforms, blockchain ecosystems, and artificial intelligence. The report identifies opportunities, risks of not going digital, and barriers to adoption. It looks to concrete policy action taken worldwide to speed the SME transformation and raises a series of considerations to advance the SME digital policy agenda.
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  • 34
    ISBN: 9789264487208 , 9789264995642 , 9789264356665
    Language: English
    Pages: 1 Online-Ressource (52 Seiten) , Illustrationen
    Series Statement: Getting skills right
    Parallel Title: Erscheint auch als Improving the quality of non-formal adult learning
    Keywords: Erwachsenenbildung ; Qualitätsmanagement ; Erfolgsfaktor ; Europa ; Education ; Employment ; Graue Literatur
    Abstract: The COVID-19 crisis has reiterated the importance of adult learning and career guidance services as many adults have lost their jobs and now require upskilling and reskilling opportunities in order to keep pace with the rapidly evolving world of work. Yet, in order to achieve its positive gains, adult training needs to be of high quality and ensure successful learning experiences for all participants. This report therefore aims at supporting public authorities to enhance quality in the field of non-formal adult learning. It provides an overview of quality assurance systems across Europe, highlighting their implementation features, governance structures and success factors. Based on this analysis, the report develops a Quality Assurance in Adult Learning Decision Tree to support the decision-making process of governments that are planning reforms of their quality assurance systems.
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  • 35
    ISBN: 9789264639294
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Aruba ; OECD-Staaten ; G20-Staaten ; Taxation ; Aruba ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Aruba.
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  • 36
    ISBN: 9789264942899
    Language: English
    Pages: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Grönland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greenland ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Greenland.
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  • 37
    ISBN: 9789264465879
    Language: English
    Pages: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Barbados ; OECD-Staaten ; G20-Staaten ; Taxation ; Barbados ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Barbados.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264675025 , 9789264830783 , 9789264667877
    Language: English
    Pages: 1 Online-Ressource (circa 214 Seiten) , Illustrationen
    Series Statement: OECD multi-level governance studies
    Keywords: Dezentralisierung ; Regionalentwicklung ; Regionalpolitik ; Bulgarien ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Bulgaria ; Graue Literatur
    Abstract: Bulgaria has made solid progress in its territorial governance and socio-economic development. Yet, it has not been able to counteract large and increasing territorial disparities. Doing so will require addressing remaining structural challenges that may be limiting further transformation, government performance and regional resilience. It will also depend on shifting from a centrally-designed approach to regional development policy to one that incorporates subnational input and carefully considers regional specificities. Such a shift, coupled with a revitalised multi-level governance model to strengthen regional and municipal governance, could generate more balanced regional development and inclusive growth in Bulgaria. This multi-level governance study considers the avenues Bulgarian national and subnational authorities could take to ensure more place-based regional development and governance. It emphasises a comprehensive, yet incremental, approach to decentralisation and regionalisation reforms to generate more effective and balanced regional development.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264946583
    Language: English
    Pages: 1 Online-Ressource (circa 87 Seiten) , Illustrationen
    Series Statement: OECD skills studies
    Keywords: Humankapital ; Qualifikation ; Bildungspolitik ; Wirtschaftswachstum ; Südostasien ; Education ; Employment ; Governance ; Australia ; Brunei Darussalam ; Cambodia ; Germany ; Indonesia ; Japan ; Korea, Republic of ; Lao People's Democratic Republic ; Malaysia ; Myanmar ; Philippines ; Singapore ; Thailand ; United States ; Viet Nam ; Graue Literatur
    Abstract: Skills are central to the capacity of countries and people to thrive in a rapidly changing world. Recovering from the COVID-19 pandemic will require countries to co-ordinate interventions to help recent graduates find jobs, reactivate the skills of displaced workers and use skills effectively in workplaces. Megatrends such as globalisation, climate change, technological progress and demographic change will continue to reshape work and society. Countries should take action now to develop and use more effectively the skills required for the world of the future and at the same time make their skills systems more resilient and adaptable in the context of change and uncertainty. The OECD Skills Strategy provides countries with a strategic approach to assess their skills challenges and opportunities. The foundation of this approach is the OECD Skills Strategy framework allowing countries to explore how they can improve i) developing relevant skills, ii) using skills effectively, and iii) strengthening the governance of the skills system. This report applies the OECD Skills Strategy framework to Southeast Asia, providing an overview of the region’s skills challenges and opportunities in the context of COVID-19 and megatrends, and identifying good practices for improving skills outcomes. This report lays the foundation for a more fully elaborated Skills Strategy for Southeast Asia.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264415133 , 9789264667068 , 9789264388758
    Language: English
    Pages: 1 Online-Ressource (circa 190 Seiten) , Illustrationen
    Keywords: Klimaschutz ; Klimawandel ; Internationale Umweltpolitik ; Entwicklungshilfe ; Entwicklungsländer ; Environment ; Development ; Graue Literatur
    Abstract: This guidance provides a tool governments and development co-operation can draw on in their efforts to strengthen the resilience of human and natural systems to the impacts of climate change. It highlights three aspirations to consider when planning and implementing action to build climate resilience (country ownership; inclusiveness; and environmental and social sustainability). The guidance also outlines four mechanisms (governance; sector-level approaches; finance; and monitoring, evaluation and learning) and three enablers (data and information; capacity; and technologies) in support of climate resilience, proposing concrete actions in the form of checklists.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264573871 , 9789264595279 , 9789264763906
    Language: English
    Pages: 1 Online-Ressource (circa 100 Seiten) , Illustrationen
    Series Statement: Illicit trade
    Keywords: Produktpiraterie ; Immaterialgüterrechte ; Schweiz ; Governance ; Trade ; Switzerland ; Graue Literatur
    Abstract: The Swiss economy is innovative and knowledge-intensive. Consequently, it relies heavily on intellectual property rights. Swiss industries are also export-oriented and solidly integrated in the global economy. At the same time, the threats of counterfeiting and piracy are growing, and Swiss industries are vulnerable. This report measures the direct economic effects of counterfeiting on Swiss industry and the Swiss government. It estimates the impact of the global trade in fake products that pose as “Swiss made” in terms of lost jobs, forgone profits and lower tax revenues.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264941564 , 9789264413566 , 9789264764309
    Language: English
    Pages: 1 Online-Ressource (circa 84 Seiten) , Illustrationen
    Series Statement: Making integration work
    Keywords: Migranten ; Jugendliche ; Kinder ; Eltern ; Einwanderung ; Soziale Integration ; OECD-Staaten ; Social Issues/Migration/Health ; Graue Literatur
    Abstract: The OECD series Making Integration Work summarises, in a non-technical way, the main issues surrounding the integration of immigrants and their children into their host countries. Each volume presents concrete policy lessons for its theme, along with supporting examples of good practices and comparisons of the migrant integration policy frameworks in different OECD countries. This fourth volume explores the integration of young people with migrant parents, a diverse and growing cohort of youth in the OECD area.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264534339
    Language: English
    Pages: 1 Online-Ressource (215 Seiten)
    Series Statement: OECD Skills Studies
    Parallel Title: Erscheint auch als Organisation for Economic Co-operation and Development OECD Skills Strategy Tlaxcala (Mexico)
    Keywords: Bildungspolitik ; Qualifikation ; Weiterbildung ; Erwachsenenbildung ; Tlaxcala (Staat) ; Education ; Social Issues/Migration/Health ; Mexico ; Graue Literatur
    Abstract: Fostering greater participation in adult learning in Tlaxcala, Mexico -- Strengthening the skills of youth in Tlaxcala, Mexico -- Strengthening the governance of the skills system in Tlaxcala, Mexico -- Key insights and recommendations for Tlaxcala, Mexico -- Engagement -- Foreword -- Using people's skills more effectively to raise productivity in Tlaxcala, Mexico -- Acronyms and abbreviations -- Executive summary.
    Abstract: Skills are the key to shaping a better future, and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as globalisation, technological advances and demographic change, compounded by the effects of the COVID-19 pandemic, are reshaping work and society, as well as the types of skills most in demand in the labour market. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries' skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses tailored to each country's specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Tlaxcala (Mexico): Assessment and Recommendations, identifies opportunities and makes recommendations to strengthen the skills of youth, foster greater participation in adult learning, use people's skills more effectively to raise productivity, and strengthen the governance of the skills system in the state of Tlaxcala, Mexico
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264584105
    Language: English
    Pages: 1 Online-Ressource (181 Seiten)
    Edition: Electronic reproduction; Available in PDF format
    Series Statement: OECD Skills Studies
    Parallel Title: Erscheint auch als OECD skills strategy Kazakhstan
    Keywords: Bildungspolitik ; Qualifikation ; Weiterbildung ; Erwachsenenbildung ; Kasachstan ; Education ; Employment ; Kazakhstan ; Graue Literatur
    Abstract: Improving the activation of skills of vulnerable populations in Kazakhstan -- Fostering participation in adult learning of all forms in Kazakhstan -- Key insights and recommendations for Kazakhstan -- Strengthening the governance of the skills system in Kazakhstan -- Abbreviations and acronyms -- Building an effective skills information system in Kazakhstan -- Executive summary -- Engagement -- Foreword.
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as globalisation, technological advances and demographic change are reshaping work and society, generating a growing demand for higher levels of skills and new sets of skills.OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system.This report, OECD Skills Strategy Kazakhstan: Assessment and Recommendations, identifies opportunities and makes recommendations to improve the activation of skills of vulnerable populations, foster greater participation in adult learning of all forms, build an effective skills information system, and strengthen the governance of skills policies in Kazakhstan
    Note: Electronic reproduction; Available in PDF format
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  • 45
    ISBN: 9789264915817
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Portugal ; Taxation ; Portugal ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal.
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  • 46
    ISBN: 9789264758049
    Language: English
    Pages: 1 Online-Ressource (99 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Rumänien ; Taxation ; Romania ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Romania.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264400498
    Language: English
    Pages: 1 Online-Ressource (200 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: 2021 ; Energiepolitik ; Tschechien ; Energy ; Czech Republic ; Graue Literatur
    Abstract: The International Energy Agency (IEA) regularly conducts in-depth peer reviews of the energy policies of its member countries. This process supports energy policy development and encourages the exchange of international best practices and experiences. Fossil fuels, notably coal, still dominate the energy and electricity generation mix of the Czech Republic, but new climate targets at the European level will make coal less and less competitive. Therefore, the question is no longer if, but when, coal will exit the country’s energy mix. To boost investor confidence and ensure adequate electricity generation up to 2030 and beyond, the government will need to establish a firm pathway for phasing out coal. The phase-out of coal use and mining also poses important economic and social challenges, which the government is currently addressing by providing support for the economic restructuring and fair transformation of mining areas. Although the Czech Republic has decoupled economic growth from energy consumption since 2009, the country’s energy intensity remains above the IEA average. This highlights the need to make energy efficiency the “first principle” of energy policy making. This report includes a series of recommendations to support the Czech Republic’s efforts to tackle these challenges and to meet its energy and climate goals.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264722309 , 9789264547780 , 9789264746046
    Language: English
    Pages: 1 Online-Ressource (circa 67 Seiten) , Illustrationen
    Keywords: Haushaltsplanung ; Öffentlicher Haushalt ; Umweltpolitik ; Umweltstandard ; OECD-Staaten ; Environment ; Finance and Investment ; Governance ; Graue Literatur
    Abstract: Green budget tagging can be a useful tool in an overall approach to green budgeting. This introductory guidance was developed by the OECD under the Paris Collaborative on Green Budgeting in collaboration with institutional partners working under Helsinki Principle 4 of the Coalition of Finance Ministers for Climate Action (IADB, IMF, UNDP, World Bank) and draws lessons from existing country practices. It was informed by a series of round-table events with countries implementing green budget tagging. The document aims to provide high-level guidance in relation to designing, implementing and improving green budget tagging.
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  • 49
    ISBN: 9789264647381 , 9789264438088 , 9789264498280
    Language: English
    Pages: 1 Online-Ressource (circa 81 Seiten) , Illustrationen
    Series Statement: Illicit trade
    Keywords: Containerverkehr ; Container ; Illegaler Handel ; Frachtschifffahrt ; Schifffahrt ; Governance ; Transport ; Trade ; Graue Literatur
    Abstract: The report provides empirical evidence about the misuse of container ships in international trade in counterfeits. It also suggests the main routes of trade with containers polluted with illicit trade. Finally, the report also outlines the economic landscape for containerized maritime transport and investigates policy gaps that enable its misuse by criminals in illicit trade.
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  • 50
    ISBN: 9789264866010
    Language: English
    Pages: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Trinidad und Tobago ; OECD-Staaten ; G20-Staaten ; Taxation ; Trinidad and Tobago ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264461642 , 9789264751477 , 9789264742123
    Language: English
    Pages: 1 Online-Ressource (circa 146 Seiten) , Illustrationen
    Series Statement: Getting skills right
    Parallel Title: Erscheint auch als Creating responsive adult learning opportunities in Japan
    Keywords: Weiterbildung ; Erwachsenenbildung ; Qualifikation ; Japan ; Education ; Employment ; Japan ; Graue Literatur
    Abstract: The COVID-19 crisis has reiterated the importance of adult learning and career guidance services as many adults have lost their jobs and now require upskilling and reskilling opportunities in order to keep pace with the rapidly evolving world of work. To foster the development of responsive and more widespread adult learning opportunities in Japan, this report analyses several policy options to expand access to training, remove the barriers to training participation, and ensure that the training provided is aligned with Japan’s labour market needs. It also discusses the importance for Japanese workers of receiving guidance and support from their employer to facilitate career progression and the need for externally provided guidance services for workers who want to change jobs. Based on this analysis, this report provides actionable policy recommendations as well as good practice examples from OECD countries.
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  • 52
    ISBN: 9789264610767
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Thailand ; OECD-Staaten ; G20-Staaten ; Taxation ; Thailand ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Thailand.
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  • 53
    ISBN: 9789264357730
    Language: English
    Pages: 1 Online-Ressource (circa 50 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Doppelbesteuerung ; Konfliktregelung ; Befragung ; Gibraltar ; Taxation ; Gibraltar ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Gibraltar.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264517752 , 9789264726819 , 9789264706958
    Language: English
    Pages: 1 Online-Ressource (circa 239 Seiten) , Illustrationen
    Series Statement: OECD agriculture and food policy reviews
    Keywords: Agrarpolitik ; Ernährungssicherung ; Norwegen ; Agriculture and Food ; Norway ; Graue Literatur
    Abstract: Norway is performing unevenly across its four agricultural policy objectives. While Norway enjoys a high level of food security and is meeting its aim of maintaining agricultural production across the country, both environmental performance and the efficient creation of value added along the food chain are compromised by support policies linked to production levels. Support to producers relative to gross farm receipts is the highest among OECD countries, with 59% of farmers’ revenues coming from government support. Only 3% of total support to agriculture is dedicated to research and innovation. Moreover, while Norway has strong public research institutions and well-designed tax deductions, the private sector lacks the right policy incentives to innovate. This review proposes a new policy approach, centred around innovations that would enable Norway to achieve its objectives and improve the productivity, sustainability and resilience of its agro-food sector. Specific recommendations include increasing the responsiveness of the sector to markets, giving farmers greater flexibility in making production decisions, placing greater emphasis on agri-environmental outcomes, and increasing the role of the private sector in research and innovation.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264382343 , 9789264502109 , 9789264619395
    Language: English
    Pages: 1 Online-Ressource (circa 151 Seiten) , Illustrationen
    Series Statement: OECD rural studies
    Keywords: Dezentralisierung ; Stadt-Land-Beziehungen ; Südkorea ; Governance ; Urban, Rural and Regional Development ; Korea, Republic of ; Graue Literatur
    Abstract: The economic development of Korea is widely considered as a success story. Yet, as the country joins the ranks of the world’s most advanced economies, its rapid pace of development has not fully reached every part of its territory. The pace of urbanisation, particularly around Seoul, has placed mounting pressure on the capital’s quality of life, while in rural regions the country’s success has felt distant. To address these regional disparities, successive governments have pursued a policy of balanced national development, with major initiatives aimed at spreading economic opportunities throughout the country while at the same time transferring authority and resources to regional and local governments, to increasingly empower them to navigate their own path forward. This study takes stock of these efforts in the context of rural development and finds evidence of progress in several areas, yet opportunities remain in others. The study includes advice and recommendations on multi-level governance, rural-urban linkages and other issues drawn from the experience of OECD countries on how Korea’s efforts in pursuit of inclusive growth may be further strengthened to improve the well-being of the country's rural regions.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264433076 , 9789264374560 , 9789264873148
    Language: English
    Pages: 1 Online-Ressource (circa 157 Seiten) , Illustrationen
    Keywords: Rentenfinanzierung ; Geschlechterdiskriminierung ; Rentenpolitik ; OECD-Staaten ; Finance and Investment ; Graue Literatur ; Fallstudie
    Abstract: Labour market inequalities are well-known to be the main drivers of the gender pension gap. This publication focuses on helping governments find solutions for retirement savings arrangements that do not further exacerbate these inequalities. This study first analyses why the gender pension gap exists and sheds light on some of the behavioural and cultural factors that contribute to these inequalities. Country case studies assess how demographics, labour markets and other factors may affect gaps in pension coverage, assets and entitlements. The study then explores how the design of retirement savings plans affects men and women differently. Finally, it provides policy options to improve retirement savings outcomes for women and to help close the gender pension gap.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264330276 , 9789264327825 , 9789264439856
    Language: English
    Pages: 1 Online-Ressource (circa 140 Seiten) , Illustrationen
    Series Statement: OECD studies on water
    Keywords: Wasserpolitik ; Wasserversorgung ; Wasserwirtschaft ; Kapstadt ; Südafrika ; Environment ; South Africa ; Graue Literatur
    Abstract: In 2018, the city of Cape Town, South Africa, was close to the “Day Zero”, requiring all taps to be shut off and citizens to fetch a daily 25 litre per person. Though the day-zero was avoided, it is estimated that, at the current rate, South Africa will experience a 17% water deficit by 2030 if no action is taken to respond to existing trends. Lessons learned during that drought crisis have been valuable for the city to manage the short-term COVID-19 implications and design long-term solutions towards greater water resilience. As a result of a multi-stakeholder policy dialogue involving 100+ stakeholders from the city of Cape Town and South Africa, this report assesses key water risks and governance challenges in Cape Town, and provides policy recommendations towards more effective, efficient and inclusive water management building on the OECD Principles on Water Governance. In particular, the report calls for strengthening integrated basin governance, transparency, integrity, stakeholder engagement, capacities at all levels of government, financial sustainability and for advancing the water allocation reform to better manage trade-offs across multiple users.
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  • 58
    ISBN: 9789264667389 , 9789264916081 , 9789264770997
    Language: English
    Pages: 1 Online-Ressource (circa 194 Seiten) , Illustrationen
    Series Statement: Green finance and investment
    Keywords: Infrastrukturinvestition ; Verkehrsinfrastruktur ; Energieinfrastruktur ; Nachhaltige Entwicklung ; Treibhausgas-Emissionen ; EU-Nachbarstaaten ; Armenien ; Aserbaidschan ; Belarus ; Georgien ; Moldawien ; Ukraine ; Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Armenia ; Azerbaijan ; Belarus ; Georgia ; Moldova, Republic of ; Ukraine ; Graue Literatur
    Abstract: This report analyses planned infrastructure projects, decision-making frameworks related to infrastructure development and strategic planning documents in the six countries of the EU Eastern Partnership: Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine. It compares current investment flows with countries' national development objectives to identify misalignments and provides policy-makers with recommendations to improve the integration of climate change and other environmental concerns into infrastructure development decision-making processes. The report presents a comprehensive overview of infrastructure investment, primarily in the transport and energy sectors, throughout the region and identifies the risks and opportunities emerging from current investment patterns.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264545458 , 9789264390027 , 9789264367715
    Language: English
    Pages: 1 Online-Ressource (circa 192 Seiten) , Illustrationen
    Series Statement: OECD reviews of vocational education and training
    Parallel Title: Erscheint auch als Teachers and leaders in vocational education and training
    Keywords: Berufsbildung ; Lehrkräfte ; OECD-Staaten ; Education ; Employment ; Science and Technology ; United Kingdom ; United States ; Graue Literatur
    Abstract: Vocational education and training (VET) plays a central role in preparing young people for work, developing the skills of adults and responding to the labour-market needs of the economy. Teachers and leaders in VET can have an immediate and positive influence on learners’ skills, employability and career development. However, when compared to general academic programmes, there is limited evidence on the characteristics of teachers and institutional leaders in VET and the policies and practices of attracting and preparing them. VET teachers require a mix of pedagogical skills and occupational knowledge and experience, and need to keep these up to date to reflect changing skill needs in the labour market and evolving teaching and learning environments. This report fills the knowledge gap on teachers and leaders in VET, and produces new insights into what strategies and policies can help develop and maintain a well-prepared workforce. It zooms in on VET teacher shortages; strategies for attracting and retaining teachers; initial training and professional development opportunities for teachers; the use of innovative technologies and pedagogical strategies; and the important role of institutional leaders and strategies for better preparing and supporting them.
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  • 60
    ISBN: 9789264753440
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Litauen ; Taxation ; Lithuania ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Lithuania.
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  • 61
    ISBN: 9789264970731
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Japan ; Taxation ; Japan ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.
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  • 62
    ISBN: 9789264403703
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Malta ; Taxation ; Malta ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Malta, which is accompanied by a document addressing the implementation of best practices.
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  • 63
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 150
    Keywords: Ernährungssicherung ; Ernährungsverhalten ; Soziale Schicht ; Körpergewicht ; Indigene Völker ; Coronavirus ; Obesity ; COVID-19 ; Indigenous Peoples ; food banks ; food marketing ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: In OECD countries, socio-economically disadvantaged groups tend to consume less nutritious food, leading to suboptimal health outcomes, including obesity. Contributing factors include low levels of income and education; time-poor single parent households; and the prevalence and accessibility of fast food restaurants. More broadly, food insecurity also remains a problem in OECD countries, with Indigenous Peoples being particularly vulnerable. Foodbanks run by non-governmental organisations provide emergency food assistance, sometimes using food recovered as part of food waste policies; however, the sustainability of this approach is contested. Understanding the role that socio-economic and demographic factors play in determining household food purchases and consumption is limited by inadequate and irregular food data collection, including on the prevalence of food insecurity. Lack of data is also hampering evaluation of the effectiveness of policies in addressing the needs of particular socio-economic and demographic groups.
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  • 64
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 149
    Keywords: GHG emission tax ; abatement subsidy ; Paris Agreement ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This study uses GLOBIOM ‒ the most detailed global economic model of agriculture, land use and greenhouse gas (GHG) emissions ‒ to assess the effectiveness of different policies in cutting net emissions from the Agriculture, Forestry and Other Land Use (AFOLU) sector, with a view to helping limit long-term global temperature increases to 1.5°C and 2°C. Trade-offs between emission reductions and impacts on food producers, consumers and government budgets are also evaluated for each policy package. A full complement of policy options is deployed globally across AFOLU, comprising emission taxes for emitting AFOLU activities and subsidies rewarding carbon sequestration. Using a carbon price consistent with the 2°C target (1.5°C target), this is projected to mitigate 8 GtCO2 eq/yr (12 GtCO2 eq/yr) in 2050, representing 89% (129%) reduction in net AFOLU emissions, and 12% (21%) of total anthropogenic GHG emissions. Nearly two-thirds of the net emission reductions are from the Land Use, Land-Use Change and Forestry (LULUCF) component of AFOLU, mostly from reduced deforestation. A global carbon tax on AFOLU is found to be twice as effective in lowering emissions as an equivalently priced emission abatement subsidy because the latter keeps high emitting producers in business. However, a tax has trade-offs in terms of lower agricultural production and food consumption, which a subsidy avoids. A shift to lower emission diets by consumers has a much smaller impact on reducing agricultural emissions than any of the policy packages involving taxes on emissions.
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  • 65
    ISBN: 9789264854130
    Language: English
    Pages: 1 Online-Ressource (circa 80 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kasachstan ; OECD-Staaten ; G20-Staaten ; Taxation ; Kazakhstan ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Kazakhstan.
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  • 66
    ISBN: 9789264979987
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bahrain ; OECD-Staaten ; G20-Staaten ; Taxation ; Bahrain ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Bahrain.
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  • 67
    ISBN: 9789264868090
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Oman ; OECD-Staaten ; G20-Staaten ; Taxation ; Oman ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Oman.
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  • 68
    ISBN: 9789264452015
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: 2019 ; Doppelbesteuerung ; Konfliktregelung ; Befragung ; Vietnam ; Taxation ; Viet Nam ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Viet Nam.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264525931 , 9789264602588 , 9789264393585
    Language: English
    Pages: 1 Online-Ressource (circa 152 Seiten) , Illustrationen
    Series Statement: Connecting people with jobs
    Keywords: Arbeitsmarktpolitik ; Aktivierende Arbeitsmarktpolitik ; Estland ; Employment ; Estonia ; Graue Literatur
    Abstract: This report on Estonia is the seventh country study published in a series of reports looking into how policies connect people with jobs. It discusses the set-up and performance of active labour market policies (ALMPs) in Estonia. In particular, the report analyses the institutional and regulatory framework of ALMP provision in Estonia, assesses the need for ALMPs in the Estonian population and evaluates whether ALMPs reach the people they are targeted to. For that purpose, the report relies on the analysis of a rich set of linked administrative data which allow to identify the labour market obstacles faced by people furthest from the labour market, and identify gaps and overlaps in the ALMPs and related support provided to them.
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  • 70
    ISBN: 9789264656383 , 9789264446540 , 9789264408265
    Language: English
    Pages: 1 Online-Ressource (circa 220 Seiten) , Illustrationen
    Series Statement: OECD rural studies
    Keywords: Ländlicher Raum ; Bevölkerungsentwicklung ; Ländliches Bildungswesen ; Gesundheitsversorgung ; OECD-Staaten ; Education ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Graue Literatur
    Abstract: COVID-19 has put renewed focus on the importance of addressing longstanding challenges that OECD governments face in delivering public services, especially in regions with people spread over a wider area where economies of scale are more difficult to achieve. The physical infrastructure needed to provide good quality education and health services can be more complex and expensive in rural and remote regions that also struggle to attract and retain education and health care professionals. Acute ageing trends in many rural regions and, in some cases, a shrinking population will require sustainable policy responses that will need to be coherent with pressure to drive efficiencies in public spending. This report examines the nuances specific to the delivery of education and health care to people everywhere, offering recommendations on how to better adapt provision to the realities of today and the emerging realities of tomorrow to face the challenges of distance, demographic change and fiscal belt-tightening. The report also examines digital connectivity issues in rural and remote regions, recognising the significant scope for digital delivery of services to mitigate challenges related to distance. Finally, the report looks at governance issues, including fiscal issues, through which the delivery of these critical services is administered and paid for.
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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264707054 , 9789264763685 , 9789264554221
    Language: English
    Pages: 1 Online-Ressource (circa 92 Seiten) , Illustrationen
    Series Statement: Social institutions and gender index
    Keywords: Social Issues/Migration/Health ; Development ; Graue Literatur
    Abstract: Masculinities can either support or hinder women’s empowerment and greater gender equality. However, a lack of consistent and comparable data hinders efforts to understand and assess harmful, restrictive masculinities. This report identifies and describes ten norms of restrictive masculinities to be urgently addressed within the political, economic and private spheres. Alongside these norms the report highlights gender-equitable alternatives, which support women’s empowerment in practice. By mapping available and ideal indicators, the report provides a roadmap for efforts to measure changing norms of masculinities. In doing so, this report aims to support policies to transform masculinities by facilitating the creation of more and better data on masculine norms.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264487079 , 9789264451322 , 9789264914216
    Language: English
    Pages: 1 Online-Ressource (circa 136 Seiten) , Illustrationen
    Series Statement: OECD reviews on local job creation
    Keywords: Erwachsenenbildung ; Qualifikation ; Arbeitsmarkt ; Schock ; Coronavirus ; London ; Employment ; Governance ; Urban, Rural and Regional Development ; Industry and Services ; United Kingdom ; Graue Literatur
    Abstract: Cities are not only home to around half of the global population but are also at the forefront of the transformation of jobs, skills and labour markets. Furthermore, cities play a leading role in the COVID-19 response, as the pandemic is not only accelerating megatrends such as digitalisation and automation that change the world of work, but is also challenging city economies. In London, COVID-19 has caused an unprecedented labour market shock, with several service sectors having been devastated. The crisis and its impact on employment and firms make skills development and adult learning more important than ever. London is the first major city within the OECD to introduce a comprehensive skills strategy. The report Future-Proofing Adult Learning in London, UK analyses London’s capacity to design effective adult learning programmes, which are critical for a strong and sustainable economic recovery and for preparing for the future of work. The report sheds light on major challenges facing London, especially in light of COVID-19, while also pointing to opportunities for London to design a future-ready adult learning system that responds to the impacts of the pandemic and aligns training to rapidly evolving labour market demands.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264984028 , 9789264605473 , 9789264608740
    Language: English
    Pages: 1 Online-Ressource (circa 84 Seiten) , Illustrationen
    Keywords: Entwicklungshilfe ; Bewertung ; Theorie ; Development ; Graue Literatur
    Abstract: Relevance, coherence, effectiveness, efficiency, impact, and sustainability are widely used evaluation criteria, particularly in international development co-operation. They help to determine the merit or worth of various interventions, such as strategies, policies, programmes or projects. This guidance aims to help evaluators and others to better understand those criteria, and improve their use. It starts by describing what they are, and how they are meant to be used. Then the definitions and concepts underpinning each criterion are explained. Finally, examples provide the reader with concrete ideas for using them. The criteria were originally laid out in the early 2000s by the Network on Development Evaluation (EvalNet) of the OECD Development Assistance Committee (DAC). Although they have been widely used in evaluation, and beyond, this document is the first to comprehensively explore the concepts in detail, explain their intended use and offer practical guidance. It captures current thinking and best practice in evaluation, drawing on the inputs of internationally renowned evaluation experts from EvalNet and beyond.
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  • 74
    Language: English
    Pages: 1 Online-Ressource (circa 132 Seiten) , Illustrationen
    Keywords: Produktivität ; Messung ; Statistische Methode ; Economics ; Graue Literatur
    Abstract: This report, published in the 60th anniversary of the Asian Productivity Organization (APO) and the Organisation for Economic Co-operation and Development (OECD), is the first outcome of their collaboration to develop improved and more comparable productivity statistics across APO and OECD member economies. It explores current practices and challenges in productivity measurement and provides recommendations to National Productivity Organisations (NPOs), National Statistics Offices (NSOs), and other agencies involved in the compilation and analysis of productivity statistics in APO member economies to improve measurement and cross-country comparability.
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264429888 , 9789264581708 , 9789264330924
    Language: English
    Pages: 1 Online-Ressource (circa 195 Seiten) , Illustrationen
    Series Statement: OECD studies on water
    Keywords: Wasserpolitik ; Wasserversorgung ; Wasserwirtschaft ; Peru ; Environment ; Peru ; Graue Literatur
    Abstract: While COVID 19 has hit Peru particularly hard, with about 1.4 million cases as of March 2021, the pandemic further emphasised the importance of water and sanitation for health, the environment and the economy. The country is not yet on track to meet the targets of SDG 6 “Clean water and sanitation” by 2030, with 3 million Peruvians (9.2% of the population) lacking access to water services and 8.2 million Peruvians (25.2%) lacking access to sewerage services, and a large urban rural divide. In addition, between 2000 and 2020, floods affected an estimated 4.43 million people, while inadequate management of solid waste and some economic activities are amongst the causes of water pollution, leading to severe public health issues, and social conflicts. In the face of climate change and demographic growth, strengthening water governance in Peru is key for long term water security improvements. The report provides an analysis of water governance in the country and policy recommendations to: strengthen the multi sectoral approach to water; improve the use of economic instruments to protect and sustainably use water resources, its sources and related ecosystem services; and strengthen regulatory conditions to improved access to safe drinking water and sanitation in urban and rural areas.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264385092 , 9789264322370 , 9789264841161
    Language: English
    Pages: 1 Online-Ressource (circa 88 Seiten) , Illustrationen
    Series Statement: Getting skills right
    Parallel Title: Erscheint auch als Career guidance for adults in Latin America
    Keywords: Berufsberatung ; Erwerbsverlauf ; Karriereplanung ; Lateinamerika ; Education ; Employment ; Argentina ; Brazil ; Chile ; Mexico ; Graue Literatur
    Abstract: Career guidance for adults is a fundamental lever to help adults successfully navigate constantly evolving labour markets. As labour markets in Latin America are hit hard by the COVID-19 pandemic and mega trends such as globalisation and digitalisation continue to impact labour demand, support is urgently needed. Millions of adults have lost their jobs and need to identify new career options. However, career guidance for adults is still rare in Latin America. More common are vocational guidance programmes for young people, or labour intermediation services for adults. This report analyses career guidance initiatives for adults in four Latin American countries (Argentina, Brazil, Chile and Mexico). It emphasises the need to establish career guidance higher up on the policy agenda of the region. Lessons are drawn on how to strengthen the coverage and inclusiveness of career guidance, provision and service delivery, quality and impact, as well as governance and funding. The findings build on information collected through the 2020 Survey of Career Guidance for Adults (SCGA), an online survey of adults’ experience with career guidance.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264473041 , 9789264951907 , 9789264949584
    Language: English
    Pages: 1 Online-Ressource (circa 253 Seiten) , Illustrationen
    Keywords: Investitionspolitik ; Auslandsinvestition ; Investitionsrecht ; MENA-Staaten ; Mittlerer Osten ; Nordafrika ; Finance and Investment ; Development ; Algeria ; Egypt ; Jordan ; Lebanon ; Libya ; Morocco ; Palestinian Authority ; Tunisia ; Graue Literatur
    Abstract: Middle East and North Africa Investment Policy Perspectives highlights the considerable progress in investment policies made by the region’s governments over the past decade. Yet, the reform momentum needs to be sustained and deepened for the benefits of investment to be shared with society at large and for growth to be sustainable, particularly in the context of the COVID-19 pandemic and resulting global economic upheaval. The publication takes stock of investment policy trends and reforms in Algeria, Egypt, Jordan, Lebanon, Libya, Morocco, the Palestinian Authority, and Tunisia, and draws out common challenges, offering suggestions of reform priorities. It considers several dimensions of the policy framework that affect the investment climate and places strong emphasis on how foreign investment can help economies of the region improve their citizens’ lives. The publication serves as reference point, informing policymakers on specific areas as they continue work on leveraging investment to advance inclusive and sustainable growth.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264534940 , 9789264501379 , 9789264886780
    Language: English
    Pages: 1 Online-Ressource (circa 134 Seiten) , Illustrationen
    Series Statement: Social Institutions and Gender Index
    Keywords: Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Institutionenökonomik ; Südostasien ; Social Issues/Migration/Health ; Development ; Graue Literatur
    Abstract: Achieving gender equality and tackling discriminatory laws, social norms and practices set a direct path toward a more inclusive economy and society. The SIGI 2021 Regional Report for Southeast Asia provides new evidence-based analysis on the setbacks and progress in achieving gender equality between 2014 and 2019 in 11 countries. The report uncovers the discrimination women face within social institutions in various dimensions; in the family and household context, in relation to physical integrity and access to productive and financial resources, as well within the political and civil spheres. The SIGI 2021 Regional Report for Southeast Asia explores the interaction between women’s empowerment and discriminatory social institutions by looking specifically at four core areas – health, education, the economic dimension and decision making. It also unveils the cost of discriminatory social institutions for Southeast Asian countries and the socio-economic consequences of the COVID-19 crisis for women and girls. Building on the regional analysis of how discriminatory social institutions continue to hinder efforts toward SDG 5, the report provides a set of policy recommendations to enhance governments’ efforts to deliver on their gender equality commitments by 2030.
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  • 79
    ISBN: 9789264725003
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Australien ; Taxation ; Australia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices.
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  • 80
    ISBN: 9789264544147
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Neuseeland ; Taxation ; New Zealand ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of New Zealand, which is accompanied by a document addressing the implementation of best practices.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264572874 , 9789264807143 , 9789264522725
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Keywords: Steuerstrafrecht ; Steuerfahndung ; Internationales Steuerrecht ; OECD-Staaten ; Governance ; Taxation ; Argentina ; Australia ; Austria ; Azerbaijan ; Brazil ; Canada ; Chile ; Colombia ; Costa Rica ; Czech Republic ; Estonia ; France ; Georgia ; Germany ; Greece ; Honduras ; Hungary ; Iceland ; Ireland ; Israel ; Italy ; Japan ; Korea, Republic of ; Mexico ; Netherlands ; New Zealand ; Norway ; South Africa ; Spain ; Sweden ; Switzerland ; United Kingdom ; United States ; Amtsdruckschrift ; Graue Literatur
    Abstract: First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers. This second edition addresses new challenges, such as tackling professionals who enable tax and white-collar crimes, and fostering international co-operation in the recovery of assets. Drawing on the experiences of jurisdictions in all continents, the report also highlights successful cases relating to the misuse of virtual assets, complex investigations involving joint task forces, and the use of new technology tools to fight tax crimes and other financial crimes. The Ten Global Principles are an essential element of the OECD’s Oslo Dialogue, a whole-of-government approach for fighting tax crimes and illicit financial flows. Alongside the policy document, the second edition is joined by 33 country chapters, detailing jurisdictions’ domestic tax crime enforcement frameworks as well as the progress made in implementing the Ten Global Principles. These chapters are available separately online.
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  • 82
    ISBN: 9789264836518
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Estland ; Taxation ; Estonia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Estonia.
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  • 83
    ISBN: 9789264529380
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowenien ; Taxation ; Slovenia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Slovenia.
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  • 84
    ISBN: 9789264582712
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowakei ; Taxation ; Slovak Republic ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by The Slovak Republic.
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  • 85
    ISBN: 9789264689619
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Kroaten ; Taxation ; Croatia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Croatia.
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  • 86
    ISBN: 9789264967595
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Island ; Taxation ; Iceland ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Iceland.
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  • 87
    ISBN: 9789264539396
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Irland ; Taxation ; Ireland ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Ireland.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264806054 , 9789264838543 , 9789264606135
    Language: English
    Pages: 1 Online-Ressource (circa 236 Seiten) , Illustrationen
    Series Statement: OECD reviews of digital transformation
    Parallel Title: Parallele Sprachausgabe Digitalizācija Latvijā
    Parallel Title: Erscheint auch als Going digital in Latvia
    Keywords: Technologiepolitik ; Digitalisierung ; Lettland ; Education ; Governance ; Science and Technology ; Industry and Services ; Latvia ; Graue Literatur
    Abstract: Going Digital in Latvia analyses recent developments in Latvia’s digital economy, reviews policies related to digitalisation and make recommendations to increase policy coherence in this area, based on the OECD Going Digital Integrated Policy Framework. The review uses strategic foresight to explore three alternative future scenarios, which could result from the digital transformation of the global economy and society. It also examines the availability and quality of communication networks and services in Latvia as well as related policies and regulations. Further, it reviews trends in digital technology usage among individuals, businesses and the government, and examines policies to foster diffusion. Finally, the review analyses opportunities and challenges raised by digitalisation in key areas, from innovation and skills to digital security and data governance, and evaluates policy responses to these changes in Latvia.
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  • 89
    Book
    Book
    Paris : OECD Publishing
    ISBN: 9789264424302
    Language: English
    Pages: 212 Seiten , Illustrationen
    Series Statement: OECD rural studies
    Parallel Title: Erscheint auch als Rural Well-being
    RVK:
    Keywords: Landbevölkerung ; Ländliche Entwicklung ; Sozialer Indikator ; OECD-Staaten ; Graue Literatur ; Landbevölkerung ; Ländliche Entwicklung
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  • 90
    Language: English
    Pages: 1 Online-Ressource (circa 30 Seiten) , Illustrationen
    Series Statement: International Transport Forum policy papers no. 87
    Series Statement: International Transport Forum policy papers
    Keywords: Graue Literatur
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 31 Seiten) , Illustrationen
    Series Statement: International Transport Forum policy papers no. 76
    Series Statement: Safer city streets
    Series Statement: International Transport Forum policy papers
    Keywords: Transport ; Graue Literatur
    Abstract: This report presents seven case studies of cities that are implementing data-driven road safety policies. It highlights relevant experiences aimed at reducing the number of traffic casualties and protecting vulnerable road users in cities. The case studies from Barcelona, Bogota, Buenos Aires, Fortaleza, London, New York and Rotterdam illustrate the diverse approaches to better understand road crashes and to prevent road traffic deaths and serious injuries.
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  • 92
    Language: English
    Pages: 1 Online-Ressource (circa 191 Seiten) , Illustrationen
    Series Statement: International Transport Forum policy papers no. 78
    Series Statement: Case-specific policy analysis
    Series Statement: International Transport Forum policy papers
    Keywords: Transport ; Industry and Services ; Estonia ; Graue Literatur
    Abstract: This report reviews strategic planning in Estonia’s transport sector to support the development of a Transport and Mobility Master Plan 2021-30 for Estonia. It assesses ten key aspects of transport policy with recommendations for reform. The impact of selected proposed reforms are examined under different scenarios modelled for this study.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 34 Seiten) , Illustrationen
    Series Statement: International Transport Forum policy papers no. 79
    Series Statement: Safer city streets
    Series Statement: International Transport Forum policy papers
    Keywords: Transport ; Graue Literatur
    Abstract: This report tracks the progress in reducing the number of road traffic fatalities and serious injuries in cities since 2010. It presents traffic safety data collected in 48 cities participating in the ITF Safer City Streets network and compares urban with national road safety trends. It provides indicators for the risk of traffic death for different road user groups, thereby enhancing the evaluation, monitoring and benchmarking of road safety outcomes.
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  • 94
    Language: English
    Pages: 1 Online-Ressource (circa 40 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 138
    Keywords: Agriculture and Food ; China, People’s Republic ; Amtsdruckschrift ; Graue Literatur
    Abstract: In 2016, the People’s Republic of China removed its support prices for maize and started destocking its large public reserves of maize. This paper investigates what would happen if China were to also eliminate its support prices for rice and wheat and reduce its public stocks of these two commodities. The analysis examines domestic and international market impacts over the next ten years by comparing a baseline (or business-as-usual scenario) with three scenarios that each assume support prices are eliminated but incorporate different assumptions about China’s import policies. To account for the uncertainty about China’s actual stock levels, the baseline and three scenarios are conducted under a minimum and maximum stock level assumption. The results show that the impacts will be most pronounced during the first years when temporary public stocks are depleted, with strong drops in domestic prices and reduced production. Over the medium term, domestic prices are projected to recover but will remain below baseline levels. The analysis also shows that even though the actual size of stocks has no significant impact over the medium term, its impact can be substantial during the first years a new policy is implemented, which underscores the importance of transparency when reporting on stock levels and stockholding policies.
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  • 95
    Language: English
    Pages: 1 Online-Ressource (circa 20 Seiten) , Illustrationen
    Series Statement: International Transport Forum policy papers no. 75
    Series Statement: International Transport Forum policy papers
    Keywords: Treibhausgas-Emissionen ; Transportgewerbe ; Klimapolitik ; Wirkungsanalyse ; Argentinien ; Environment ; Urban, Rural and Regional Development ; Transport ; Graue Literatur
    Abstract: This paper reviews opportunities for mitigating greenhouse gas emissions from Argentina’s transport sector. It also identifies the main challenges for that objective, specifically in freight transport. Actions taken at different levels of government are assessed and the impact of policies focused on other priorities - such as lowering logistic costs - is discussed. The paper also highlights what data on transport emissions are available for Argentina and which tools government agencies use for examining them.
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  • 96
    Language: English
    Pages: 1 Online-Ressource (circa 71 Seiten) , Illustrationen
    Series Statement: International Transport Forum policy papers no. 77
    Series Statement: Decarbonising transport
    Series Statement: International Transport Forum policy papers
    Keywords: Environment ; Transport ; Industry and Services ; Graue Literatur
    Abstract: This report reviews progress on technical standards for heavy vehicles that could enable trucks and buses with zero or near-zero emissions. It focuses on plug-in and fuel cell electric vehicles that use technologies at the forefront of green and inclusive economic development. It includes information on technical standards on charging and refueling infrastructure, and identifies remaining barriers and opportunities for their future development. The report offers valuable insights for all stakeholders involved in the transition to carbon-free mobility and clean energy.
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  • 97
    Language: English
    Pages: 1 Online-Ressource (circa 92 Seiten) , Illustrationen
    Series Statement: International Transport Forum policy papers no. 80
    Series Statement: Decarbonising transport
    Series Statement: International Transport Forum policy papers
    Keywords: Energy ; Transport ; Industry and Services ; Graue Literatur
    Abstract: This report analyses future energy-use in the shipping sector of the Nordic region. It centres on pathways that could allow the Nordic shipping sector to meet energy and environmental policy goals, including energy diversification, cutting air pollution and reducing greenhouse gas emissions. It details the feasible technology options currently available, the status of their adoption and government plans aimed at influencing future developments in this sector. Finally, it assesses implications for policy making for a rapid transition to cleaner maritime shipping. The Nordic region is pioneering efforts to reduce the environmental impact of maritime shipping, making the findings of this report relevant around the globe.
    Note: References page 74-88 , Adobe Acrobat Reader.
    URL: Volltext  (kostenfrei)
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  • 98
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 140
    Keywords: Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report reviews the literature on the effects of agri-environmental policies on environmental sustainability and economic performance in agriculture. Examining these twin impacts is essential for understanding the scope for “win-win” policies which improve both types of performance, and where trade-offs between economic and environmental objectives may arise. The review considers findings on several underlying questions: i) whether agri-environmental policy instruments successfully deliver on their objectives to improve the environmental performance of agriculture, and ii) whether agri-environmental policy instruments slow down productivity growth or if they contribute to stimulating productivity growth and improved environmental outcomes. As part of this latter question, this review considers the impacts of agri-environmental policies on innovation, economic performance and structural change in agriculture. It brings together literature from across a range of disciplines, including evidence from over 160 papers. As a whole, the reviewed literature identifies significant “room for improvement” in both the effectiveness of agri-environmental policies for improving agricultural sustainability and their economic efficiency, particularly in relation to hybrid instruments (e.g. cross-compliance) and voluntary agri-environmental schemes (AES).
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  • 99
    Language: English
    Pages: 1 Online-Ressource (circa 51 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 238
    Keywords: Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper presents new estimates of policy-induced trade costs in five services sectors for 46 countries. Results demonstrate the significant untapped economic potential of multilateral, plurilateral, and unilateral services trade liberalisation. Even though services trade has more than tripled in the last two decades, the results show that trade costs are still high. The results are not only interesting in and of themselves, but they can also be used as input for further analysis on the economic benefits from different scenarios regarding the dismantling of barriers to trade in services. This paper exploits recent advances related to the measurement of services barriers in the OECD Services Trade Restrictiveness Index (STRI).
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264673540
    Language: English
    Pages: 1 Online-Ressource (circa 159 Seiten) , Illustrationen
    Keywords: Öffentlicher Auftrag ; Corporate Social Responsibility ; Finance and Investment ; Governance ; Graue Literatur
    Abstract: Society has become increasingly aware of environmental and human rights-related risks in global supply chains in recent years. Public procurement can make a positive contribution to economic, environmental and social progress. If not used strategically, though, people and the planet may face more negative impacts. Meanwhile, governments and businesses face calls to take greater responsibility for their purchasing decisions. Risk-based supply chain due diligence can help public buyers to boost responsible business behaviour through public procurement. This report takes stock of current practices integrating responsible business conduct (RBC) in public procurement and identifies possible avenues to increase the impact of public procurement strategies to promote responsible business conduct objectives. Based on a survey with both OECD Members and Adherents to OECD instruments on public procurement and RBC, it covers a wide geographical range and features data focused on responsible business conduct aspects in public procurement. The report encourages policy makers and practitioners in public procurement and RBC to collaborate with all relevant stakeholders, drawing on good practices from across policy areas.
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