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  • 2010-2014  (385)
  • Paris : OECD Publishing  (385)
  • Boston, MA : Safari
  • OECD-Staaten  (220)
  • Internationale Zusammenarbeit  (165)
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Language
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Year
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Publisher
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Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Vincent and the Grenadines 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223134
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Vincent and the Grenadines 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223134-en
    URL: Volltext
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  • 2
    Online Resource
    Online Resource
    The Cost of Air Pollution : Health Impacts of Road Transport (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210448 , 9789264218338
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Parallel Title: Erscheint auch als The cost of air pollution
    Keywords: Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Abstract: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
    DOI: 10.1787/9789264210448-en
    URL: Volltext
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  • 3
    Online Resource
    Online Resource
    Innovation and Modernising the Rural Economy (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205390
    Language: English
    Pages: Online-Ressource (148 p.)
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als Innovation and modernising the rural economy
    RVK:
    QY 000
    Keywords: Ländliche Wirtschaft ; Entwicklungsplanung ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development
    Abstract: This publication is a result of the discussions from the OECD 8th Rural Development Policy Conference: "Innovation and modernising the rural economy" which took place in Krasnoyarsk, Russia on 3-5 October 2012. It provides an overview of the two themes of modernisation and innovation, focusing on identifying the attributes of the modern rural economy and showing how it differs from the traditional rural economy and from metropolitan economies. It also shows how rural innovation is a key driver of rural economic growth using patents as a measure. The second part of the book consists of four chapters that offer evidence of rural regions’ potential to contribute to national economic growth. In addition, each provides useful context for Part I by outlining four different perspectives on the process of modernisation and innovation, and specifically, how they can take place in the rural territories of OECD countries. In each paper, the authors explore the opportunities and impediments to these twin processes and how government policy can help or hinder them.
    DOI: 10.1787/9789264205390-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 4
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222854
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Belize 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222854-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 5
    Online Resource
    Online Resource
    Seine Basin, Île-de-France, 2014: Resilience to Major Floods (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208728
    Language: English
    Pages: Online-Ressource (200 p.)
    Series Statement: OECD Reviews of Risk Management Policies
    Parallel Title: Parallelausg. Étude de l'OCDE sur la gestion des risques d'inondation ; la Seine en Île-de-France 2014
    Parallel Title: Erscheint auch als Seine Basin, Île-de-France, 2014
    Keywords: Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Environment ; Governance ; France ; Île-de-France ; Seine ; Überschwemmung ; Katastrophenschutz
    Abstract: This study examines flood risk prevention of the Seine in the Ile-de-France region. It highlights the impacts a major flood, like the one in 1910, could have on the well-being of citizens, city management and the economy.
    DOI: 10.1787/9789264208728-en
    URL: Volltext
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  • 6
    Online Resource
    Online Resource
    The Distributional Effects of Consumption Taxes in OECD Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224520
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Tax Policy Studies no.22
    Parallel Title: Erscheint auch als The distributional effects of consumption taxes in OECD countries
    Keywords: Verteilungswirkung ; Verbrauchsteuer ; Steuerinzidenz ; OECD-Staaten ; Employment ; Taxation ; Bericht ; OECD ; Steuerpolitik ; Umsatzsteuer ; Inzidenz
    Abstract: The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
    DOI: 10.1787/9789264224520-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 7
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217454
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Andorra 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217454-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Promoting Research Excellence : New Approaches to Funding (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207462
    Language: English
    Pages: Online-Ressource (216 p.)
    Parallel Title: Erscheint auch als Promoting research excellence
    DDC: 370.78
    Keywords: Technologiepolitik ; Hochschulpolitik ; Forschungsfinanzierung ; Hochschulfinanzierung ; Universitäre Forschung ; Regionales Cluster ; OECD-Staaten ; Science and Technology
    Abstract: National research systems face an increasingly competitive environment for ideas, talent and funds, and governments have shifted funds from institutional core funding to project funding, often on a competitive basis, or reward success in raising third-party funds in performance-based funding schemes. It is in this context that “research excellence initiatives” (REIs) have emerged. This is an instrument designed to encourage outstanding research by providing large-scale, long-term funding to designated research units. They provide funds for research and research-related measures, such as the improvement or extension of physical infrastructure, the recruitment of outstanding researchers from abroad and researcher training. This report presents new evidence on how governments steer and fund public research in higher education and public research institutions through REIs. The report can help inform discussions on future government policy directions by providing information on how REIs work and on the functioning and characteristics of institutions that host centres of excellence. The findings show some of the benefits to be gained through REIs and note some pitfalls to be avoided.
    DOI: 10.1787/9789264207462-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Latvia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210295
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lettland ; Taxation ; Latvia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210295-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Malaysia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210004
    Language: English
    Pages: Online-Ressource (164 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Malaysia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210004-en
    URL: Volltext
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  • 11
    Online Resource
    Online Resource
    Green Growth Indicators for Agriculture : A Preliminary Assessment (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223202
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Indicateurs de croissance verte pour l'agriculture ; Évaluation préliminaire
    Parallel Title: Erscheint auch als Green growth indicators for agriculture
    Keywords: Nachhaltige Entwicklung ; Landwirtschaft ; Landwirtschaftliche Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Landwirtschaft ; Nachhaltigkeit
    Abstract: An integral component of any green growth strategy is a highly-reliable set of measurement tools and indicators that would enable policy makers to evaluate how effective policies are, and to gauge the progress being achieved in shifting economic activity onto a greener path. These tools and indicators, which will need to be based on internationally comparable data, must also be embedded in a conceptual framework and selected according to a clearly-specified set of criteria. This report is a first step towards developing a framework to monitor progress on green growth in the agricultural sector in OECD countries. The goal is to identify relevant, succinct and measurable statistics to implement the OECD Green Growth Strategy Measurement Framework which provides a common basis for further developing green growth indicators in the agricultural sector in OECD countries.
    DOI: 10.1787/9789264223202-en
    URL: Volltext
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  • 12
    Online Resource
    Online Resource
    Climate Change, Water and Agriculture : Towards Resilient Systems (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209138
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. Changement climatique, eau et agriculture ; Vers des systèmes résilients
    Parallel Title: Erscheint auch als Climate change, water and agriculture
    DDC: 363.7387
    Keywords: Klimawandel ; Wasserversorgung ; Agrarproduktion ; OECD-Staaten ; Welt ; Agriculture and Food
    Abstract: This report reviews the main linkages between climate change, water and agriculture as a means to identifying and discussing adaptation strategies for better use and conservation of water resources. It aims to provide guidance to decision makers on choosing an appropriate mix of policies and market approaches to address the interaction between agriculture and water systems under climate change.
    DOI: 10.1787/9789264209138-en
    URL: Volltext
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  • 13
    Online Resource
    Online Resource
    Making Mental Health Count : The Social and Economic Costs of Neglecting Mental Health Care (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208445
    Language: English
    Pages: Online-Ressource (244 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Hewlett, Emily Making mental health count
    Keywords: Psychische Krankheit ; Medizinische Behandlung ; Soziale Kosten ; OECD-Staaten ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Psychische Störung ; Untersuchung ; Soziale Kosten
    Abstract: Despite the enormous burden that mental ill-health imposes on individuals, their families, society, health systems and the economy, mental health care remains a neglected area of health policy in too many countries. Mental disorders represent a considerable disease burden, and have a significant impact on the lives of the OECD population, and account for considerable direct and indirect costs. This report argues that even in those OECD countries with a long history of deinstitutionalisation, there is still a long way to go to make community-based mental health care that achieves good outcomes for people with severe mental illness a reality. The disproportionate focus on severe mental illness has meant that mild-to-moderate mental illnesses, which makes up the largest burden of disease, have remained overwhelmingly neglected. This book addresses the high cost of mental illness, weaknesses and innovative developments in the organisation of care, changes and future directions for the mental health workforce, the need to develop better indicators for mental health care and quality, and tools for better governance of the mental health system. The high burden of mental ill health and the accompanying costs in terms of reduced quality of life, loss of productivity, and premature mortality, mean that making mental health count for all OECD countries is a priority.
    DOI: 10.1787/9789264208445-en
    URL: Volltext
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  • 14
    Online Resource
    Online Resource
    Increasing Taxpayers' Use of Self-service Channels (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223288
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Erscheint auch als Increasing taxpayers' use of self-service channels
    Keywords: Besteuerungsverfahren ; OECD-Staaten ; Taxation
    Abstract: Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.
    DOI: 10.1787/9789264223288-en
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  • 15
    Online Resource
    Online Resource
    The Governance of Regulators (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209015
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Best Practice Principles for Regulatory Policy
    Parallel Title: Parallelausg. La gouvernance des régulateurs
    Parallel Title: Erscheint auch als The governance of regulators
    DDC: 351
    Keywords: Regulierung ; Aufsichtsbehörde ; Governance-Ansatz ; OECD-Staaten ; Governance
    Abstract: This publication provides guidance on the institutional arrangements for regulators.
    DOI: 10.1787/9789264209015-en
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  • 16
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217492
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Antigua and Barbuda 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217492-en
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  • 17
    Online Resource
    Online Resource
    OECD Regional Outlook 2014 : Regions and Cities: Where Policies and People Meet (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201415
    Language: English
    Pages: Online-Ressource (288 p.)
    Parallel Title: Parallelausg. Perspectives régionales de l'OCDE 2014 ; Régions et villes ; Les politiques publiques à la rencontre des citoyens
    Parallel Title: Erscheint auch als OECD OECD regional outlook 2014
    RVK:
    RB 10627
    Keywords: Regionalpolitik ; Regionales Wachstum ; Regionalentwicklung ; Kommunalpolitik ; Stadtwachstum ; Stadtentwicklung ; OECD-Staaten ; Urban, Rural and Regional Development
    Abstract: Regions and cities are on the front lines of many challenges faced by OECD countries today, from education and jobs to health care and quality of life. Getting regions and cities “right”, adapting policies to the specificities of where people live and work, is vital to improving citizens’ well-being. This second edition of the OECD Regional Outlook aims to help countries do just that. Part I describes the main trends and challenges today. Part II has a special focus on cities, looking at public investment, urban framework policies, and rural-urban issues. Part III presents a Policy Forum on the future of cities, with five contributions from distinguished authors and policy makers. Part IV offers profiles of regional development in all 34 OECD countries.
    DOI: 10.1787/9789264201415-en
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  • 18
    Online Resource
    Online Resource
    Financial Education for Youth : The Role of Schools (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174825
    Language: English
    Pages: Online-Ressource (182 p.)
    Parallel Title: Erscheint auch als Financial education for youth
    DDC: 332
    RVK:
    MS 7150
    Keywords: Finanzwissen ; Schule ; Schüler ; Unterricht ; Jugendliche ; OECD-Staaten ; Education ; Finance and Investment ; Schüler ; Finanzwirtschaft ; Bildung ; OECD
    Abstract: The importance of financial literacy and specifically the need to promote financial education has been recognised as an important contributor to improved financial inclusion and individuals’ financial well-being as well as a support to financial stability. The relevance of financial education policies is acknowledged at the highest global policy level: in 2012, G20 Leaders endorsed the OECD/INFE High-level Principles on National Strategies for Financial Education that specifically identify youth as one of the priority targets of government policies in this domain. That same year, Asia-Pacific Economic Cooperation (APEC) Ministers of Finance identified financial literacy as a critical life skill. The publication addresses the challenges linked to the introduction of financial education in schools, and provides practical guidance and case studies to assist policy makers, and a comparative analysis of existing learning frameworks for financial education in the formal school system.
    DOI: 10.1787/9789264174825-en
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  • 19
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Former Yugoslav Republic of Macedonia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217713
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: the Former Yugoslav Republic of Macedonia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217713-en
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  • 20
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    Guidance on Transfer Pricing Documentation and Country-by-Country Reporting (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219236
    Language: English
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
    Parallel Title: Parallelausg. Leitlinien zur Verrechnungspreisdokumentation und länderbezogenen Berichterstattung
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
    Parallel Title: Erscheint auch als Guidance on transfer pricing documentation and country-by-country reporting
    Keywords: Verrechnungspreis ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.
    DOI: 10.1787/9789264219236-en
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  • 21
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    OECD Foreign Bribery Report : An Analysis of the Crime of Bribery of Foreign Public Officials (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226616
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Rapport de l'OCDE sur la corruption transnationale ; Une analyse de l'infraction de corruption d'agents publics étrangers
    Parallel Title: Parallelausg. Informe de la OCDE sobre Cohecho Internacional ; Análisis del delito de cohecho de servidores públicos extranjeros
    Parallel Title: Erscheint auch als OECD OECD Foreign Bribery Report
    Keywords: Korruption ; OECD-Staaten ; Finance and Investment ; Governance
    Abstract: This report endeavours to measure, and to describe, transnational corruption based on data from the 427 foreign bribery cases that have been concluded since the entry into force of the OECD Anti-Bribery Convention in 1999.
    DOI: 10.1787/9789264226616-en
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  • 22
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    Making Innovation Policy Work : Learning from Experimentation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264185739
    Language: English
    Pages: Online-Ressource (286 p.)
    Parallel Title: Erscheint auch als Making innovation policy work
    Keywords: Technologiepolitik ; OECD-Staaten ; Welt ; Innovationsförderung ; Innovation ; Industriepolitik ; Unternehmenspolitik ; Umweltschutzmarkt ; Produktion ; Wirtschaft ; Ökologie ; Nachhaltigkeit ; Entwicklung ; Unterentwicklung ; Ursache ; Tendenz ; Science and Technology ; Industry and Services
    Abstract: This book explores emerging topics in innovation policy for more inclusive and sustainable growth, building on concrete examples. It develops the notion of experimental innovation policy – which integrates monitoring and feedback at the policy design stage, and occurs continuously to improve impact and implementation. This approach should help improve the quality and efficiency of public expenditures supporting innovation policy. Experimental policy making is particularly important for new and emerging innovation domains, where the scope for learning and improvement is the greatest. To make the discussion as concrete and relevant as possible for practitioners and policy makers, three emerging domains of innovation policy are explored in greater detail: innovative entrepreneurship, green innovation, and pro-poor or base-of-the-pyramid (BoP) innovation.
    DOI: 10.1787/9789264185739-en
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  • 23
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    Eurostat-OECD Methodological Guide for Developing Producer Price Indices for Services : Second Edition (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220676
    Language: English
    Pages: Online-Ressource (450 p.)
    Edition: Second edition
    Parallel Title: Erscheint auch als Europäische Kommission. Statistisches Amt Eurostat-OECD methodological guide for developing producer price indices for services
    Keywords: Erzeugerpreisindex ; Dienstleistungssektor ; OECD-Staaten ; Economics ; OECD ; Erzeugerpreis ; Preisindex ; Dienstleistungssektor
    Abstract: The International Producer Price Index Manual, Theory and Practice (PPI Manual) published by the IMF in 2004 consituted a landmark for international standards on price measurement and contains detailed, comprehensive information for the compilation of producer price indices as well as an extensive coverage of the conceptual and theoretical issues. This second edition of the Methodological Guide for Developing Producer Price Indices for Services (SPPI Guide) is a complement to the PPI Manual in two ways: it focuses on service-specific aspects in the PPI compilation by developing further the conceptual framework and it adds detailed descriptions of PPI measurement for a wide range of individual service industries. This second edition of the SPPI Guide has been jointly produced by the OECD, Eurostat, the members of a task Force with deleguates from 14 OECD/EU members countries (Australia, Austria, Canada, France, Germany, Hungary, Israel, Japan, Korea, Mexico, Netherlands, Poland, the United Kingdom and the United States)and in synergy with the Voorburg Group. Several countries contributed to the Guide by providing descriptions of service PPIs for individual industries, other countries were represented by national experts in at least one meeting of the Task Force.
    DOI: 10.1787/9789264220676-en
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  • 24
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    The Size and Sectoral Distribution of SOEs in OECD and Partner Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215610
    Language: English
    Pages: Online-Ressource (68 p.) , ill.
    Parallel Title: Erscheint auch als The size and sectoral distribution of SOEs in OECD and partner countries
    DDC: 332
    Keywords: Öffentliches Unternehmen ; Betriebsgröße ; Betriebsgrößenstruktur ; Branche ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services
    Abstract: This report analyses a dataset detailing the size of national state-owned enterprise (SOE) sectors (by number, value and employment) and their composition by sector and corporate forms. The data relates to end-2012 and is based on questionnaire responses from government delegates to the OECD Working Party on State Ownership and Privatisation Practices. The authorities of 34 countries (of which 31 OECD member and three partner countries) contributed to the dataset.
    DOI: 10.1787/9789264215610-en
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  • 25
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    Green Growth Indicators 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202030
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth indicators 2014
    Keywords: Nachhaltige Entwicklung ; Wirtschaftswachstum ; OECD-Staaten ; Environment ; Bericht ; OECD ; Nachhaltigkeit
    Abstract: The OECD Green Growth Strategy supports countries in fostering economic growth and development while ensuring that natural assets continue to provide the resources and environmental services on which well-being relies. Policies that promote green growth need to be founded on a good understanding of the determinants of green growth and need to be supported with appropriate indicators to monitor progress and gauge results. This book updates the 2011 Towards Green Growth: Monitoring progress. It presents the OECD framework for monitoring progress towards green growth and a selection of updated indicators that illustrate the progress that OECD countries have made since the 1990s.
    DOI: 10.1787/9789264202030-en
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  • 26
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    Risk Management and Corporate Governance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220102 , 9789264208636
    Language: English
    Pages: Online-Ressource (92 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Risk management and corporate governance
    Keywords: Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Finance and Investment ; Governance ; Industry and Services
    Abstract: This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.
    DOI: 10.1787/9789264208636-en
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  • 27
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Chile 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217676
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Chile 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Chile ; Taxation ; Chile
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Chile. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217676-en
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  • 28
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223059
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Israel 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223059-en
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  • 29
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217430
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Georgia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Abstract: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217430-en
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  • 30
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222885
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Gibraltar 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gibraltar ; Taxation ; Gibraltar
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222885-en
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  • 31
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217478
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Anguilla 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217478-en
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  • 32
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222878
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Ghana 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222878-en
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  • 33
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Russian Federation 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223103
    Language: English
    Pages: Online-Ressource (164 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Russian Federation 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Russland ; Taxation ; Russian Federation
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223103-en
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  • 34
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217898
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Lucia 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saint Lucia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217898-en
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  • 35
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223035
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223035-en
    URL: Volltext
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  • 36
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217799
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217799-en
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  • 37
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Colombia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210301
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210301-en
    URL: Volltext
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  • 38
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovenia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210158
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    DDC: 336.73
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210158-en
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  • 39
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Slovak Republic 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210080
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210080-en
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  • 40
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Montserrat 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217768
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217768-en
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  • 41
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Indonesia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217737
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Indonesia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217737-en
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  • 42
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    Measuring the Digital Economy : A New Perspective (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221796
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Measuring the Digital Economy; A New Perspective (Chinese version)
    Parallel Title: Erscheint auch als Measuring the digital economy
    DDC: 381/.142
    RVK:
    QR 760
    Keywords: Internetnutzung ; IKT-Sektor ; Messung ; OECD-Staaten ; Governance ; Science and Technology ; Bericht ; Statistik ; OECD ; Electronic Commerce ; Neue Medien ; Evaluation
    Abstract: The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.
    DOI: 10.1787/9789264221796-en
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  • 43
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    OECD Framework for Regulatory Policy Evaluation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214453
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Parallel Title: Erscheint auch als Arndt-Bascle, Christiane OECD framework for regulatory policy evaluation
    Keywords: Regulierung ; Bewertung ; OECD-Staaten ; Governance
    Abstract: This publication provides countries with a Framework for Regulatory Policy Evaluation, an overview of evaluation practices in OECD countries and concrete examples. It also reports key findings of three expert papers on the evaluation of regulatory policy that informed the development of the Framework.
    DOI: 10.1787/9789264214453-en
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  • 44
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saudi Arabia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191914
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191914-en
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  • 45
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    Tourism and the Creative Economy (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207875
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Studies on Tourism
    Parallel Title: Parallelausg. Le tourisme et l'économie créative
    Parallel Title: Erscheint auch als Tourism and the creative economy
    Keywords: Tourismus ; Kreativsektor ; Wissensgesellschaft ; OECD-Staaten ; Urban, Rural and Regional Development ; Industry and Services ; Austria ; China, People’s Republic ; Italy ; Japan ; Korea, Republic of ; New Zealand ; United States ; OECD ; Tourismus ; Kulturwirtschaft ; Internationaler Vergleich
    Abstract: As the significance of the creative economy continues to grow, important synergies with tourism are emerging, offering considerable potential to grow demand and develop new products, experiences and markets.These new links are driving a shift from conventional models of cultural tourism to new models of creative tourism based on intangible culture and contemporary creativity. This report examines the growing relationship between the tourism and creative sectors to guide the development of effective policies in this area. Drawing on recent case studies, it considers how to strengthen these linkages and take advantage of the opportunities to generate added value. Active policies are needed so that countries, regions and cities can realise the potential benefits from linking tourism and creativity. Key policy issues are identified.
    DOI: 10.1787/9789264207875-en
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  • 46
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    Matching Economic Migration with Labour Market Needs (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216501
    Language: English
    Pages: Online-Ressource (384 p.)
    Parallel Title: Parallelausg. Gérer les migrations économiques pour mieux répondre aux besoins du marché du travail
    Parallel Title: Erscheint auch als Matching economic migration with labour market needs
    Keywords: Regionale Arbeitsmobilität ; Arbeitsmigranten ; Arbeitsnachfrage ; Matching ; OECD-Staaten ; EU-Staaten ; Employment ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Europäische Union ; Ausländischer Arbeitnehmer
    Abstract: This publication gathers the papers presented at the “OECD-EU dialogue on mobility and international migration: matching economic migration with labour market needs” (Brussels, 24-25 February 2014), a conference jointly organised by the European Commission and the OECD. It provides new evidence on the role that international migration has played in Europe and in selected other OECD countries over the past decade in terms of labour force; educational attainment; and occupational changes. It analyses the availability and use of migrants’ skills based on an in-depth literature review as well as new data analyses for Europe and the United States, Canada and the OECD as a whole, taking advantage of the International Survey of Adult Skills – PIAAC. Finally, several chapters discuss the potential role of international migration in meeting current and future labour market needs in Europe, in the United States and in the European Union. This work shows that although migration can make an important contribution to labour force growth, its role in counterbalancing the effects of population ageing will depend on the capacity of countries to match labour needs to migrants’ characteristics.
    DOI: 10.1787/9789264216501-en
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  • 47
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    Greening Household Behaviour : Overview from the 2011 Survey - Revised edition (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214651
    Language: English
    Pages: Online-Ressource (304 p.)
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Parallelausg. Vers des comportements plus environnementaux ; Vue d'ensemble de l'enquête 2011
    Parallel Title: Erscheint auch als Greening household behaviour
    Keywords: OECD ; Konsumentenverhalten ; Umweltbewusstsein ; Lebensstil ; OECD-Staaten ; Environment ; OECD ; Verbraucherverhalten ; Lebensstil ; Umweltbewusstsein
    Abstract: Developing growth strategies that promote greener lifestyles requires a good understanding of the factors that affect people’s behaviour towards the environment. Based on periodic surveys of more than 10 000 households, this publication presents responses from the most recent round of the OECD survey implemented in 2011, in 5 areas (energy, food, transport, waste and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. The survey provides a common framework to collect unique empirical evidence for better policy design. Analysis comparing the data across countries, policy conditions and household characteristics reveals which measures most effectively change behaviour. Each round of the survey also allows to track changes over time and to explore new emerging issues. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that “soft” measures such as labelling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments. This edition completely replaces the previously posted 2013 edition.
    DOI: 10.1787/9789264214651-en
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  • 48
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    OECD Regulatory Compliance Cost Assessment Guidance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209657
    Language: English
    Pages: Online-Ressource (76 p.)
    Parallel Title: Erscheint auch als OECD OECD regulatory compliance cost assessment guidance
    Keywords: Regulierung ; Befolgungskosten ; OECD-Staaten ; Governance
    Abstract: Governments across the OECD and beyond are increasingly concerned with controlling and reducing regulatory costs in order to create a more favourable business environment, thereby improve the conditions for inclusive growth. They must work to systematically adopt better regulatory choices, ensuring that the most cost-effective and efficient options are chosen in all areas of regulation. A key component of regulatory costs are the costs associated with regulatory compliance. This guidance document provides a practical, technical and user-friendly guidance on measuring and reducing compliance costs of regulation in OECD countries.
    DOI: 10.1787/9789264209657-en
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  • 49
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mexico 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217751
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Mexico 2014
    DDC: 338.979843009047
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mexico. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217751-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Barbados 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209978
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264209978-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210226
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264210226-en
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  • 52
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    Modelling Adaptation to Climate Change in Agriculture (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.70
    Keywords: Klimawandel ; Agrarproduktion ; Anpassung ; Bewässerung ; OECD-Staaten ; Agriculture and Food ; Environment ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper investigates how climate change can affect agricultural production and proposes some adaptation measures that could be undertaken to mitigate the negative effects of climate change while enhancing the positive ones. The paper stresses the importance of planned adaptation measures and highlights possible strategies for reducing risk and improving resilience. To quantify the possible effects of climate change and the effects of adaptation measures this study uses the International Model for Policy Analysis of Agricultural Commodities and Trade (IMPACT). The analysis first explores the potential effects of climate change on yields and prices. It then goes on to analyse the potential impacts of two distinctive sets of adaptation strategies on yields, prices, and food security, namely: i) research and development (to develop new crop varieties that are better suited to changed climate conditions) and ii) changes in irrigation technology. Last, the analysis in this paper estimates the public and private investment needs in research and development (R&D) for developing new crop varieties, and further develops estimates of the cost of improving irrigation technologies in OECD countries.
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    DOI: 10.1787/5jxrclljnbxq-en
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    Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264219250
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Parallel Title: Parallelausg. Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Korean version)
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Chinese version)
    Parallel Title: Parallelausg.: Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Chinese version)
    Parallel Title: Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Korean version)
    Parallel Title: Parallelausg.: L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Parallel Title: Erscheint auch als Developing a multilateral instrument to modify bilateral tax treaties
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base erosion and profit shifting, but also to ensure the sustainability of the consensual framework to eliminate double taxation. This is an innovative approach with no exact precedent in the tax world, but precedents for modifying bilateral treaties with a multilateral instrument exist in various other areas of public international law. Drawing on the knowledge of experts in public international law and taxation, the Report concludes that a multilateral instrument is desirable and feasible, and that negotiations for such an instrument should be convened quickly.
    DOI: 10.1787/9789264219250-en
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    Neutralising the Effects of Hybrid Mismatch Arrangements (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218819
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Neutraliser les effets des dispositifs hybrides
    Parallel Title: Parallelausg. Neutralisierung der Effekte hybrider Gestaltungen
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Korean version)
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Chinese version)
    Parallel Title: Parallelausg.: Neutraliser les effets des dispositifs hybrides
    Parallel Title: Parallelausg.: Neutralisierung der Effekte hybrider Gestaltungen
    Parallel Title: Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Chinese version)
    Parallel Title: Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Korean version)
    Parallel Title: Erscheint auch als Neutralising the effects of hybrid mismatch arrangements
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
    DOI: 10.1787/9789264218819-en
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    Geographic Variations in Health Care : What Do We Know and What Can Be Done to Improve Health System Performance? (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216594
    Language: English
    Pages: Online-Ressource (416 p.)
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Geographic variations in health care
    RVK:
    XC 5300
    Keywords: Gesundheitsversorgung ; Räumliche Verteilung ; OECD-Staaten ; Social Issues/Migration/Health ; Primäre Gesundheitsversorgung ; Räumliche Verteilung
    Abstract: Variations in health care use within a country are complicated. In some cases they may reflect differences in health needs, in patient preferences or in the diffusion of a therapeutic innovation; in others they may not. There is evidence that some of the observed variations are unwarranted, signalling under- or over-provision of health services, or both. This study documents geographic variations for high-cost and high-volume procedures in select OECD countries. It finds that there are wide variations not only across countries, but within them as well. A mix of patient preferences and physician practice styles likely play an important part in this, but what part of the observed variations reflects over-provision, or whether there are unmet needs, remain largely unexplained. This report helps policy makers better understand the issues and challenges around geographic variations in health care provision and considers the policy options.
    DOI: 10.1787/9789264216594-en
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  • 56
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    Trends in Income Inequality and its Impact on Economic Growth (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (65 p.)
    Series Statement: OECD Social, Employment and Migration Working Papers no.163
    Keywords: Einkommensverteilung ; Soziale Ungleichheit ; Wirtschaftswachstum ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: In most OECD countries, the gap between rich and poor is at its highest level since 30 years. Today, the richest 10 per cent of the population in the OECD area earn 9.5 times the income of the poorest 10 per cent; in the 1980s this ratio stood at 7:1 and has been rising continuously ever since. However, the rise in overall income inequality is not (only) about surging top income shares: often, incomes at the bottom grew much slower during the prosperous years and fell during downturns, putting relative (and in some countries, absolute) income poverty on the radar of policy concerns. This paper explores whether such developments may have an impact on economic performance. Drawing on harmonised data covering the OECD countries over the past 30 years, the econometric analysis suggests that income inequality has a negative and statistically significant impact on subsequent growth. In particular, what matters most is the gap between low income households and the rest of the population. In contrast, no evidence is found that those with high incomes pulling away from the rest of the population harms growth. The paper also evaluates the “human capital accumulation theory” finding evidence for human capital as a channel through which inequality may affect growth. Analysis based on micro data from the Adult Skills Survey (PIAAC) shows that increased income disparities depress skills development among individuals with poorer parental education background, both in terms of the quantity of education attained (e.g. years of schooling), and in terms of its quality (i.e. skill proficiency). Educational outcomes of individuals from richer backgrounds, however, are not affected by inequality. It follows that policies to reduce income inequalities should not only be pursued to improve social outcomes but also to sustain long-term growth. Redistribution policies via taxes and transfers are a key tool to ensure the benefits of growth are more broadly distributed and the results suggest they need not be expected to undermine growth. But it is also important to promote equality of opportunity in access to and quality of education. This implies a focus on families with children and youths – as this is when decisions about human capital accumulation are made -- promoting employment for disadvantaged groups through active labour market policies, childcare supports and in-work benefits.
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    DOI: 10.1787/5jxrjncwxv6j-en
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    Food Waste Along the Food Chain (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (29 p.)
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.71
    Keywords: Lebensmittel ; Lieferkette ; Abfallvermeidung ; Kommunale Abfallwirtschaft ; Öffentlichkeitsarbeit ; Datenerhebung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Reducing food losses and food waste is attracting growing public attention at the international, regional, and national levels, and is widely acknowledged to contribute to abating interlinked sustainability challenges such as food security, climate change, and water shortage. However, the pattern and scale of food waste throughout the supply chain remains poorly understood, despite growing media coverage and public concerns in recent years. This paper takes stock of available data on food waste and explores policies related to food waste in OECD countries.
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    DOI: 10.1787/5jxrcmftzj36-en
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  • 58
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    Income Inequality, Urban Size and Economic Growth in OECD Regions (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (34 p.)
    Series Statement: OECD Regional Development Working Papers no.2014/10
    Keywords: Einkommensverteilung ; Stadtwachstum ; Stadtgröße ; Regionales Wachstum ; OECD-Staaten ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: The purpose of this paper is to understand how income inequality is associated with economic growth in OECD regions and whether the degree and type of urban concentration affects this relationship. Both income inequality and urban concentration can be seen as patterns of resource allocation that are particularly interlinked at the regional level. We combine household survey data and macroeconomic databases, covering a period ranging from 2004 to 2012 for comparable regions in 15 OECD countries. Econometric results show that, at least for the short period under consideration, there is a general negative association between inequalities and economic growth, especially since the start of the economic crisis. This relationship is sensitive to the type of urban structure. Higher inequalities seem to be more detrimental for growth in large cities, while regions characterised by small cities and rural areas are less affected.
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    DOI: 10.1787/5jxrcmg88l8r-en
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    Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218970
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
    Parallel Title: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Korean version)
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Chinese version)
    Parallel Title: Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Chinese version)
    Parallel Title: Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Korean version)
    Parallel Title: Parallelausg.: Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
    Parallel Title: Parallelausg.: Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Parallel Title: Erscheint auch als Countering harmful tax practices more effectively, taking into account transparency and substance
    Keywords: Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.
    DOI: 10.1787/9789264218970-en
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  • 60
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    Urban Green Growth in Dynamic Asia : A Conceptual Framework (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: OECD Regional Development Working Papers no.2014/12
    Keywords: Klimawandel ; Stadtentwicklung ; Städtische Flächennutzung ; Wasserversorgung ; Kommunale Verkehrspolitik ; Energieversorgung ; Abfallwirtschaft ; Vergleich ; Nachhaltige Entwicklung ; OECD-Staaten ; Asien ; Environment ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: The development of Asian cities is characterised by rapid and continuous urbanisation on an unprecedented scale, with rapid economic growth led in most places by the manufacturing industry, and rapidly increasing motorisation. The result has been escalating greenhouse gas emissions, sprawling urban development and local environmental impacts, as well as disparities in income, education levels and job opportunities in the urban population. These trends differ sharply from those in most of the OECD area and call for a green growth model that differs from those identified in previous OECD studies and that addresses the specific circumstances of Asian cities. This paper proposes an analytical framework for assessing policies for green growth in rapidly growing cities in the emerging world. It builds on Cities and Green Growth: A Conceptual Framework (Hammer et al., 2011) and is adapted to the urban policy context of dynamic Asia. Its three main elements are: i) identification of the key policy strategies for urban green growth in fast-growing Asian cities, highlighting similarities to and differences from OECD cities; ii) opportunities for green growth; and iii) enabling strategies for implementing urban green growth.
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    DOI: 10.1787/5js7svlw8m0x-en
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    Women, Government and Policy Making in OECD Countries : Fostering Diversity for Inclusive Growth (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210745
    Language: English
    Pages: Online-Ressource (208 p.)
    Parallel Title: Erscheint auch als Women, government and policy making in OECD countries
    Keywords: Frauenpolitik ; Gleichstellungspolitik ; Öffentlicher Dienst ; Politiker ; Frauen ; OECD-Staaten ; Governance ; OECD ; Frau ; Geschlechterpolitik ; Führungskraft
    Abstract: Achieving gender equality in the economy and in the political leadership remains an ongoing challenge across the world. This report aims to address this gap. It provides comparative data and policy benchmarks on women's access to public leadership and inclusive gender-responsive policy-making across OECD countries. The report is prepared in the context of the OECD Gender Initiative, launched by the OECD Ministers.
    DOI: 10.1787/9789264210745-en
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  • 62
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    Budgeting Practices and Procedures in OECD Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264059696
    Language: English
    Pages: Online-Ressource (168 p.)
    Parallel Title: Erscheint auch als Budgeting practices and procedures in OECD countries
    Keywords: Haushaltsplanung ; Öffentlicher Haushalt ; OECD-Staaten ; Governance
    Abstract: The OECD Budget Practices and Procedures Database provides detailed data on how budgets are made in OECD countries from formulation, to approval, execution and reporting based on surveys conducted every four to five years. This publication presents the results of the latest survey, conducted in 2012, and compares this with the previous survey, conducted in 2007. It finds that fiscal sustainability is a key issue for countries today. It also highlights the growing use of medium-term expenditure frameworks, capital budgeting and top-down budgeting, and it examines transparency of budgeting as well as budgeting flexibility.
    DOI: 10.1787/9789264059696-en
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  • 63
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    Illicit Financial Flows from Developing Countries : Measuring OECD Responses (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264203501
    Language: English
    Pages: Online-Ressource (128 p.)
    Parallel Title: Erscheint auch als Illicit financial flows from developing countries
    Keywords: Kapitalmobilität ; Geldwäsche ; Entwicklungsländer ; OECD-Staaten ; Finance and Investment ; Development
    Abstract: This publication identifies the main areas of weakness and potential areas for action to combat money-laundering, tax evasion, foreign bribery, and to identify, freeze and return stolen assets. It also looks at the role of development agencies and finds that the potential returns to developing countries from using ODA on issues like combating tax evasion or asset recovery are significant. Finally, it identifies some opportunities for a scaled-up role for development agencies.
    DOI: 10.1787/9789264203501-en
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  • 64
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    Boosting Resilience through Innovative Risk Governance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209114
    Language: English
    Pages: Online-Ressource (148 p.)
    Series Statement: OECD Reviews of Risk Management Policies
    Parallel Title: Druckausg. u.d.T.: Boosting resilience through innovative risk governance
    Keywords: Katastrophe ; Risikomanagement ; OECD-Staaten ; BRICS-Staaten ; Welt ; Environment ; Governance ; Naturkatastrophe ; Wirtschaftspolitik ; Risikomanagement
    Abstract: This report examines what countries have achieved in terms of strengthening resilience through better risk management and identifies persisting challenges. It focuses on the importance of creating an institutional environment that engages all stakeholders and allows them to build resilience against future shocks. This report has contributed to the development of the OECD Recommendation on the Governance of Critical Risks.
    DOI: 10.1787/9789264209114-en
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  • 65
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    Financing State-Owned Enterprises : An Overview of National Practices (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209091
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Erscheint auch als Financing state-owned enterprises
    DDC: 350.0092
    Keywords: Öffentliches Unternehmen ; Unternehmensfinanzierung ; OECD-Staaten ; Finance and Investment ; Industry and Services
    Abstract: This book sheds light on how financing decisions are made regarding state-owned enterprises and synthesises national policies and practices. It also examines a broad range of financial transactions and conditions which might make the cost of operating SOEs materially different than for private competitors, and identifies whether any mechanisms are in place to neutralise such differences.
    DOI: 10.1787/9789264209091-en
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    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    MK 5215
    RVK:
    PP 8105
    RVK:
    QR 730
    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
    DOI: 10.1787/9789264187610-en
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    ICTs and the Health Sector : Towards Smarter Health and Wellness Models (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202863
    Language: English
    Pages: Online-Ressource (178 p.)
    Parallel Title: Parallelausg. ICTs and the Health Sector; Towards Smarter Health and Wellness Models (Korean version)
    Parallel Title: Erscheint auch als ICTs and the health sector
    Keywords: Gesundheitswesen ; Informationstechnik ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Medizinische Informatik
    Abstract: The future sustainability of health systems will depend on how well governments are able to anticipate and respond to efficiency and quality of care challenges. Bold action is required, as well as willingness to test innovative care delivery approaches. The greatest promise for transformational change is in applications that encourage new, ubiquitous, participatory preventive and personalised smart models of care. A whole new world of possibilities in using mobiles and the Internet to address healthcare challenges has opened up. The potential of mobile devices, services and applications to support self-management, behavioural modification and "participatory healthcare" is greater than ever before. A key hurdle is, however, the big data challenge, dealing with the exponentially accelerating accumulation of patient data – all of which must be mined, stored securely and accurately, and converted to meaningful information at the point of care. In order to fully exploit the new smart approaches to care, acceptance, privacy and usability issues will also have to be carefully considered.
    DOI: 10.1787/9789264202863-en
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  • 68
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    The Internet Economy on the Rise : Progress since the Seoul Declaration (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201545
    Language: English
    Pages: Online-Ressource (184 p.)
    Parallel Title: Erscheint auch als The internet economy on the rise
    RVK:
    QR 760
    Keywords: Electronic Commerce ; Internetnutzung ; OECD-Staaten ; Development ; Science and Technology ; Bericht ; Electronic Commerce ; OECD
    Abstract: This publication reviews progress made since the 2008 OECD Seoul Declaration for the Future of the Internet Economy and identifies areas for future work. Seven themes are addressed in the work as follows: High-speed infrastructure Digital content and green ICTs The development of smarter applications Cybersecurity and privacy Consumer empowerment and protection An open Internet economy Global participation for development. Overall, the review shows that the Internet economy has now reached a point where it has become a new source of growth, with the potential to boost the whole economy, to foster innovation, competitiveness and user participation, and to contribute effectively to the prosperity of society as a whole.
    DOI: 10.1787/9789264201545-en
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  • 69
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    Green Growth in Cities (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264195325
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth in cities
    RVK:
    QT 000
    Keywords: Nachhaltige Stadtentwicklung ; OECD-Staaten ; Umweltpolitik ; Internationale Kooperation ; Ballungsraum ; Großstadt ; Ökologische Marktwirtschaft ; Einflussgröße ; Interesse ; Entwicklung ; Unterentwicklung ; Ursache ; Wirtschaftswachstum ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Stadtentwicklung ; Umweltqualität ; Nachhaltigkeit ; Umweltpolitik
    Abstract: This report synthesises the findings from six case studies of urban green growth policies, four at city level (Paris, Chicago, Stockholm, Kitakyushu) and two at the national level (China, Korea). It offers a definition of urban green growth and a framework for analysing how it might play out in different types of cities. It demonstrates the importance of urban policies for achieving national environmental policy goals and discusses the increased efficiency of policy intervention at the urban level. It identifies urban activities to reduce environmental impact that are most likely to contribute to the policy priorities of job creation, urban attractiveness, metro-regional supply of green products and services, and increased urban land values. It also provides guidance on addressing potential financing and governance challenges that may arise in pursuing urban green growth. Finally, the report offers a preliminary proposal for how green growth in cities could be measured.
    DOI: 10.1787/9789264195325-en
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  • 70
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Iceland 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192003
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Island ; Taxation ; Iceland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192003-en
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  • 71
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Finland 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191938
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Finnland ; Taxation ; Finland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191938-en
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  • 72
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    Addressing Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    QT 320
    RVK:
    PP 8080
    RVK:
    QL 410
    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
    DOI: 10.1787/9789264192744-en
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  • 73
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191822
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191822-en
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  • 74
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turkey 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192041
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Türkei ; Taxation ; Turkey
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192041-en
    URL: Volltext
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  • 75
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    OECD Compendium of Agri-environmental Indicators (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264186217
    Language: English
    Pages: Online-Ressource (190 p.) , ill.
    Parallel Title: Parallelausg. Compendium des indicateurs agro-environnementaux de l'OCDE
    Parallel Title: Erscheint auch als OECD OECD compendium of agri-environmental indicators
    Keywords: Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; Environment ; Industriestaaten ; Landwirtschaft ; Umweltindikator ; Geschichte 1990-2010
    Abstract: Agriculture can have significant impacts on the environment as it uses on average over 40% of water and land resources in OECD countries. The impacts occur on and off farm, including both pollution and degradation of soil, water and air. But agriculture also supplies ecosystem services, such as biodiversity, provides a sink for greenhouse gases, and contributes to flood control and the aesthetic value of landscapes. This compendium updates the data issued in Environmental Performance of Agriculture at a Glance and provides comprehensive data and analysis on the environmental performance of agriculture in OECD countries since 1990, covering soil, water, air and biodiversity and looking at recent policy developments in all 34 OECD countries.
    DOI: 10.1787/9789264186217-en
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  • 76
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lithuania 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202559
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Litauen ; Taxation ; Lithuania ; Litauen ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264202559-en
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  • 77
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Poland 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191860
    Language: English
    Pages: Online-Ressource (86 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Polen ; Taxation ; Poland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191860-en
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  • 78
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    Agricultural Innovation Systems : A Framework for Analysing the Role of the Government (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200593
    Language: English
    Pages: Online-Ressource (106 p.) , ill.
    Parallel Title: Parallelausg. Les systèmes d'innovation agricole ; Cadre pour l'analyse du rôle des pouvoirs publics
    Parallel Title: Erscheint auch als Agricultural innovation systems
    Keywords: Agroindustrie ; Landwirtschaft ; Technologiepolitik ; OECD-Staaten ; Landwirtschaft ; Innovation ; Strukturwandel ; Agrarpolitik ; Innovationsförderung ; Agriculture and Food
    Abstract: This report reviews recent trends in agricultural innovation systems (AIS) and discusses the impact of a wide range of policies on the creation and diffusion of innovation in the agricultural and agrifood sector. It suggests a framework for analysing the role of governments in fostering increased innovation, with a view to helping to identify practical actions that governments could take to improve productivity growth, sustainable use of resources, and resilience to future market developments in national and global agriculture and agri-food systems.
    DOI: 10.1787/9789264200593-en
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  • 79
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    Rural-Urban Partnerships : An Integrated Approach to Economic Development (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204812
    Language: English
    Pages: Online-Ressource (332 p.)
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als Rural-urban partnerships
    Keywords: Stadt-Land-Beziehungen ; Ländliche Entwicklung ; Stadtentwicklung ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development ; Agrarpolitik ; Agrarökonomie ; Landwirtschaftsentwicklung
    Abstract: Urban and rural areas enjoy different and often complementary assets, and better integration between them is important for socio-economic performance. This report provides a framework to understand the changing relationships between urban and rural areas. It is focused on one approach that can enhance and better manage rural-urban relationships – the use of rural-urban partnerships. Specifically, it documents the characteristics of these partnerships and the factors that can hinder as well as enable rural-urban co-operation. Different governance approaches to manage rural-urban relationships are identified and discussed. Finally, recommendations are provided to help national, regional and local policy makers to build effective and sustainable rural-urban partnerships for better economic development.
    DOI: 10.1787/9789264204812-en
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  • 80
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202535
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel ; Israel ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264202535-en
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    Taxing Energy Use : A Graphical Analysis (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    PP 8080
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
    DOI: 10.1787/9789264183933-en
    URL: Volltext
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  • 82
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    The Survey of Adult Skills : Reader's Companion (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204027
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Parallel Title: Parallelausg. L'évaluation des compétences des adultes ; Manuel à l'usage des lecteurs
    Parallel Title: Erscheint auch als The survey of adult skills
    RVK:
    DW 1000
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Education ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit ; Informationstechnik ; OECD
    Abstract: This reader’s companion for the Survey of Adult Skills explains what the survey measures and the methodology behind the measurements, provides content of the background questionnaires, examines the relationship between this survey and other skills surveys, as well the issues of ‘key competencies” and measurements of human capital.
    DOI: 10.1787/9789264204027-en
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  • 83
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    Supporting Investment in Knowledge Capital, Growth and Innovation (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264193307
    Language: English
    Pages: Online-Ressource (360 p.)
    Parallel Title: Erscheint auch als Supporting investment in knowledge capital, growth and innovation
    DDC: 332.024
    Keywords: Innovation ; Wissensmanagement ; Wirtschaftswachstum ; OECD-Staaten ; Finance and Investment ; Governance ; Science and Technology ; Industry and Services ; Bericht ; Forschung und Entwicklung ; Wissensmanagement ; OECD
    Abstract: Knowledge-based capital (KBC) results from business investment in non-physical assets such as R&D, data, software, patents, new business models, organizational processes, firm-specific skills and designs. This publication brings together the results of a two-year programme of work at the OECD on New Sources of Growth and the role of Knowledge-based Capital (NSG-KBC). This work shows that business investment in KBC is a key to future productivity growth and living standards. In many countries, business investment in KBC has increased faster than - and in some countries significantly exceeds - investment in physical capital (like machinery). To promote long-term growth and the jobs of tomorrow, governments must ensure that framework conditions, institutions and policies facilitate business investment in KBC. Emerging economies are also making concerted efforts to help their businesses accumulate KBC. This book sets out policy analyses and recommendations in the fields of: innovation; taxation; entrepreneurship and business development; corporate reporting; big data; competition and measurement.
    DOI: 10.1787/9789264193307-en
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  • 84
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    Water and Climate Change Adaptation : Policies to Navigate Uncharted Waters (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200449
    Language: English
    Pages: Online-Ressource (112 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. L'eau et l'adaptation au changement climatique ; Des politiques pour naviguer en eaux inconnues
    Parallel Title: Erscheint auch als Water and climate change adaptation
    Keywords: Klimawandel ; Wasserversorgung ; Wasserpolitik ; OECD-Staaten ; Environment
    Abstract: This report sets out the challenge for freshwater in a changing climate and provides policy guidance on how to navigate this new “waterscape”. It highlights the range of expected changes in the water cycle and the challenge of making practical, on-site adaptation decisions for water. It offers policymakers a risk-based approach to better “know”, “target” and “manage” water risks and proposes policy guidelines to prioritise action and improve the efficiency, timeliness and equity of adaptation responses. The report also highlights general trends and good practices drawn from the OECD Survey of Policies on Water and Climate Change Adaptation, covering all 34 member countries and the European Commission. Individual country profiles are available, which provide a snapshot of the challenges posed by climate change for freshwater and the emerging policy responses (on-line only). Finally, the report highlights the benefits of well-designed economic instruments (e.g. insurance schemes, water trading, water pricing), ecosystem-based approaches and ‘real options’ approaches to financing. These approaches can improve the flexibility of water policy and investment, reducing the cost of adjusting to changing conditions.
    DOI: 10.1787/9789264200449-en
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  • 85
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    OECD Framework for Statistics on the Distribution of Household Income, Consumption and Wealth (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264194830
    Language: English
    Pages: Online-Ressource (274 p.) , ill.
    Parallel Title: Erscheint auch als OECD OECD framework for statistics on the distribution of household income, consumption and wealth
    Keywords: Haushaltseinkommen ; Privater Haushalt ; Konsum ; Lebensstandard ; Vermögen ; Datenerhebung ; OECD-Staaten ; Social Issues/Migration/Health ; Economics ; Haushalt ; Einkommen ; Lebensstandard ; Verbrauch ; Datenerhebung
    Abstract: This publication presents an internationally agreed framework to support the joint analysis of micro-level statistics on household income, consumption and wealth. Its aim is to extend the existing international frameworks for measuring household income and consumption at the micro level to include wealth, and describes income, consumption and wealth as three separate but interrelated dimensions of people’s economic well-being. The framework, prepared by an international expert group working under the auspices of the OECD, is intended to assist national statistical offices and other data producers to develop data sets at the household level that are suitable for integrated analysis, and for facilitating comparisons between countries. The Framework is widely applicable, with relevance to countries that are at different stages of statistical development, that have different statistical infrastructures, and that operate in different economic and social environments.
    DOI: 10.1787/9789264194830-en
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  • 86
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    Policy Instruments to Support Green Growth in Agriculture (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264203525
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Moyens d'action au service de la croissance verte en agriculture
    Parallel Title: Erscheint auch als Policy instruments to support green growth in agriculture
    Keywords: Nachhaltige Entwicklung ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; Environment ; OECD ; Landwirtschaft ; Wirtschaftswachstum ; Instrument ; Wirtschaftspolitik ; Nachhaltigkeit
    Abstract: This report synthesises the experience of OECD countries in developing and implementing policies, programmes and initiatives related to green growth in the agricultural sector, based primarily on material provided by governments. It discusses the overall approach that countries are taking towards establishing a green growth strategy in agriculture; the implementation of the OECD framework for monitoring progress towards green growth in agriculture; and the various policy instruments used. A key conclusion is that, while most countries have some policies in place that relate to the concept of green growth, the degree of ambition shows considerable variation. A wide range of instruments and a variety of “policy mixes” are currently applied across OECD countries, with the majority of countries appearing to have strategic objectives covering a wide range of subjects related to green growth, particularly in the area of improving energy efficiency and reducing the carbon footprint of agriculture. A coherent overall policy framework that has clear objectives, sets R&D priorities, and policy measures that are targeted and implemented at the appropriate levels are essential to establish a comprehensive strategy for green growth in agriculture.
    DOI: 10.1787/9789264203525-en
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  • 87
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    Managing Service Demand : A Practical Guide to Help Revenue Bodies Better Meet Taxpayers' Service Expectations (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200821
    Language: English
    Pages: Online-Ressource (64 p.)
    Parallel Title: Erscheint auch als Managing service demand
    Keywords: Finanzverwaltung ; Dienstleistungsqualität ; Qualitätsmanagement ; OECD-Staaten ; Taxation
    Abstract: This book provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice – in this case the Australian Taxation Office—that has been examined and is supported by the FTA’s Taxpayer Services Sub-group. It also sets out practical steps in the form of a step-by-step framework to support revenue bodies in their efforts to better identify, analyse and address the causes of service demand. The guide has been designed to support all revenue bodies, from those that are in the early stages of developing comprehensive service delivery programs to those with mature programs in place. While it focuses on the revenue body’s role in tax administration it acknowledges that some revenue bodies have a broader set of responsibilities, for example, in the administration of some social policies. This guide has not explored how such roles should integrate at a broader demand management level and revenue bodies will need to assess this issue, if relevant, having regard to their individual circumstances.
    DOI: 10.1787/9789264200821-en
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  • 88
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    Co-operative Compliance: A Framework : From Enhanced Relationship to Co-operative Compliance (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200852
    Language: English
    Pages: Online-Ressource (106 p.)
    Parallel Title: Parallelausg. La relación cooperativa; Un marco de referencia ; De la relación cooperativa al cumplimiento cooperativo
    Parallel Title: Erscheint auch als Co-operative compliance
    Keywords: Finanzverwaltung ; Steuermoral ; Steuerstrafrecht ; Compliance-Management ; OECD-Staaten ; Taxation
    Abstract: This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries. The study recommended that revenue bodies develop a relationship based on trust and co-operation. The report is based on a detailed examination of the practical experiences of countries that have established this type of relationship. The report finds that the pillars of an improved relationship highlighted in the Study remain valid. However, it identifies some additional features that are equally important: the part played by the tax control framework used by a large business in providing an objective basis for trust is emphasised. It also suggests that “co-operative compliance” is a better description of the recommended approach than the original “enhanced relationship” label. The report addresses some questions that have been raised about the compatibility of the new approach with certain legal principles and discusses the internal governance of these programmes within revenue bodies. The importance of making a sound business case for the approach and how to measure the results of co-operative compliance programmes is addressed. The report concludes with some thoughts about the future direction of the co-operative compliance concept.
    DOI: 10.1787/9789264200852-en
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  • 89
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    Regions and Innovation : Collaborating across Borders (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205307
    Language: English
    Pages: Online-Ressource (232 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Erscheint auch als Regions and innovation
    Keywords: Internationale Zusammenarbeit ; Grenzregion ; Innovation ; Technologiepolitik ; Nordeuropa ; Irland ; Urban, Rural and Regional Development ; Bericht ; Nordeuropa ; Technologiepolitik ; Internationale Kooperation
    Abstract: This report examines cross-border collaboration on innovation, building on case studies of cross-border areas that include the following countries: Finland, Sweden, Norway, Estonia, Denmark, Germany, Netherlands, Belgium, United Kingdom and Ireland.
    DOI: 10.1787/9789264205307-en
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  • 90
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    Together for Better Outcomes : Engaging and Involving SME Taxpayers and Stakeholders (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200838
    Language: English
    Pages: Online-Ressource (92 p.)
    Parallel Title: Erscheint auch als Together for better outcomes
    Keywords: Finanzverwaltung ; Besteuerungsverfahren ; KMU ; Mittelstandspolitik ; Stakeholder ; OECD-Staaten ; Taxation
    Abstract: Revenue bodies are increasingly focusing on improving their understanding of taxpayers and taking advantage of opportunities for collaboration where win-win situations exists. This is not least true for the large and heterogeneous SME segment, which in many countries has proven difficult and costly to administer with traditional approaches. This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders. The study provides a conceptual framework illustrating the benefits and situating the approach in the context of public sector reform, technological developments and trends in compliance risk management. It further provides a comprehensive review of current and emerging practices across the areas of information and guidance, compliance risk management, and systemic solutions. Finally the study provides guidance to support successful implementation. The study finds that while revenue bodies have substantial experience to build on, there is also potential for more systematic, far-reaching and potentially transformative approaches. A key barrier in this regard is that performance metrics relying extensively on output measures channel resources and attention away from innovative approaches that work back from the desired ultimate outcomes.
    DOI: 10.1787/9789264200838-en
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  • 91
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    Women and Financial Education : Evidence, Policy Responses and Guidance (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202733
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Erscheint auch als Women and financial education
    Keywords: Frauen ; Finanzwissen ; OECD-Staaten ; Welt ; Education ; Finance and Investment ; Bericht ; Frau ; Finanzwirtschaft ; Bildung ; OECD
    Abstract: Gender equality in terms of economic and financial opportunities is becoming increasingly relevant at both national and international level. The need to address the financial literacy of women and girls as a way to improve their financial empowerment, opportunities, and well-being has been acknowledged by the G20 Leader’s Declaration in June 2012, as well as part of a wider horizontal OECD project on gender equality. The OECD International Network on Financial Education (INFE) established a dedicated workstream in 2010 to address the needs of women for financial education under the support of the Russia/World Bank/OECD Trust Fund for financial literacy and education. This book collects the work carried out within this workstream, including policy guidance to help policy makers address women's and girls' needs for financial education, and a comprehensive analysis of the current status of knowledge on gender differences in financial literacy and policy responses in terms of financial education for women and girls.
    DOI: 10.1787/9789264202733-en
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  • 92
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191891
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Portugal ; Taxation ; Portugal
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191891-en
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  • 93
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sweden 2013 : Combined: Phase 1 + Phase 2 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192027
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweden ; Taxation ; Sweden
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264192027-en
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  • 94
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    Water Security for Better Lives (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202405
    Language: English
    Pages: Online-Ressource (171 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Water security for better lives
    Keywords: Wasserversorgung ; OECD-Staaten ; Wasser ; Wasserversorgung ; Versorgungssicherheit ; Wasserwirtschaft ; Ressourcenmanagement ; Politik ; Risikomanagement ; Environment
    Abstract: This publication examines the critical issues surrounding water security (water shortage, water excess, inadequate water quality, the resilience of freshwater systems), providing a rationale for a risk-based approach and the management of trade-offs between water and other (sectoral and environmental) policies. The report sets out a three-step process to “know”, “target” and “manage” water risks: (1) appraising the risks, (2) judging the tolerability and acceptability of risks and weighing risk-risk trade-offs, and (3) calibrating appropriate responses. The publication provides policy analysis and guidance on the use of market-based instruments and the complex links between water security and other policy objectives, such as food security, energy security, climate mitigation and biodiversity protection.
    DOI: 10.1787/9789264202405-en
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  • 95
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    Commercialising Public Research : New Trends and Strategies (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264193321
    Language: English
    Pages: Online-Ressource (132 p.)
    Parallel Title: Erscheint auch als Commercialising public research
    Keywords: Öffentliche Forschung ; Wissenstransfer ; Technologiepolitik ; Ausgründung ; Unternehmensgründung ; OECD-Staaten ; Science and Technology
    Abstract: Public research is the source of many of today’s technologies from the GPS and MRI to MP3 technology. Public research institutions (PRIs) and universities are also an engine of entrepreneurial ventures from biotech start-ups to Internet giants like Google. Today, globalisation, open innovation and new forms of venture financing such as crowd funding are changing the way institutions promote the transfer and commercialisation of public researcher results. This report describes recent trends in government and university level policies to enhance the transfer and exploitation of public research and benchmarks the patenting and licensing activities of PRIs and universities in a number of OECD countries and regions, including the EU, Australia, Canada, and the US. Finally, it also showcases, based on case studies of leading institutions in Finland (Aalto Center for Entrepreneurship), Germany (Fraunhofer Institute), the Czech Republic (Technology Transfer Office of the Czech Technical University), Japan (open innovation in firms), United States (National Institutes of Health) a number of good practices for increasing the number of university invention disclosures, accelerate licensing contracts and promote more open innovation practices between universities and firms.
    DOI: 10.1787/9789264193321-en
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  • 96
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    Economic Globalisation : Origins and consequences (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264111905
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Insights
    Parallel Title: Parallelausg. La mondialisation économique ; Origines et conséquences
    Parallel Title: Parallelausg. Die Globalisierung der Wirtschaft; Ursprünge und Auswirkungen
    Parallel Title: Parallelausg. Globalización económica ; Orígenes y consecuencias
    Parallel Title: Erscheint auch als Economic globalisation
    RVK:
    QM 000
    Keywords: Globalisierung ; Wirkungsanalyse ; OECD-Staaten ; Wirtschaftsbeziehungen ; Wirtschaftliche Integration ; Globalisierung ; Geschichte ; Development ; Economics ; Trade ; Erde
    Abstract: Few subjects are as controversial – and poorly understood – as globalisation. While in its broadest sense, economic globalisation is as old as trade itself, the recent financial crisis has amplified the complexity associated with the global interconnectedness of the world’s economies and its ramifications on our livelihoods. This publication reviews the major turning points in the history of economic integration, and in particular the pace at which it has accelerated since the 1990s. It also considers its impact in four crucial areas, namely employment, development, the environment and financial stability: does globalisation foster development or create inequality? Does it promote or destroy jobs? Is it damaging to the environment or compatible with its preservation? Are we heading towards de-globalisation or can globalisation in fact enable recovery?
    DOI: 10.1787/9789264111905-en
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  • 97
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    Implementing the OECD Principles for Integrity in Public Procurement : Progress since 2008 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201385
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Implementing the OECD principles for integrity in public procurement
    Keywords: Öffentlicher Auftrag ; Vergaberecht ; Governance-Ansatz ; OECD-Staaten ; Governance ; Öffentlich-rechtlicher Vertrag ; Integrität
    Abstract: With procurement accounting for 13% of GDP and a third of government expenditures on average in OECD countries, investing in appropriate processes to mitigate risks of waste and corruption leads to efficiency gains considering the financial stakes. In 2008 OECD countries committed to promoting transparency, integrity, good management as well as accountability in procurement with the adoption of the OECD Recommendation on Enhancing Integrity in Public Procurement. This assessment of progress made in OECD countries shows that as a result of austerity measures governments have been under tight budgetary constraints to provide smarter procurement, that is better service delivery at lower cost. Because environmental protection has become a growing societal imperative, the review of progress made shows that there is a strong political push in OECD countries to integrate environmental considerations in procurement. With the economic crisis, some governments have been tempted to use procurement to ease its socio-economic impact on societies by providing a substitute for direct social policies to support employment for specific communities. However few governments have invested in prioritising the objectives pursued through procurement, assessing their costs or benefits, and measuring their actual impact.
    DOI: 10.1787/9789264201385-en
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  • 98
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 : Phase 1: Legal and Regulatory Framework (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264191846
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264191846-en
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  • 99
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    Cancer Care : Assuring Quality to Improve Survival (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181052
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Cancer care
    Keywords: Krebskrankheit ; Gesundheitsvorsorge ; Gesundheitsversorgung ; OECD-Staaten ; Social Issues/Migration/Health ; Krebs ; Medizinische Versorgung ; Qualitätssicherung
    Abstract: More than five million new cases of cancer are diagnosed every year in OECD countries. Mortality rates are declining, but not as fast as for other big killers such as heart disease, and cancer survival rates show almost a four-fold difference across countries. In short, many countries are not doing as well as they could in the fight against cancer. Cancer Care: Assuring Quality to Improve Survival surveys the policy trends in cancer care over recent years and looks at survival rates to identify the why some countries are doing better than others. It sets out what governments should do to reduce the burden of cancer in their countries. As well as an adequate level of resourcing, a comprehensive national cancer control plan appears critical, emphasising initiatives such as early detection and fast-track treatment pathways. Countries also need better data, particularly for patients’ experiences of care, in order to provide high quality, continuously improving cancer care.
    DOI: 10.1787/9789264181052-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 100
    Online Resource
    Online Resource
    A Good Life in Old Age? : Monitoring and Improving Quality in Long-term Care (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264194564
    Language: English
    Pages: Online-Ressource (265 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als A good life in old age?
    RVK:
    QX 700
    Keywords: Häusliche Pflege ; Dienstleistungsqualität ; OECD-Staaten ; Social Issues/Migration/Health ; Aufsatzsammlung ; Altenpflege ; Medizinische Versorgung ; Langzeitbetreuung
    Abstract: As ageing societies are pushing a growing number of frail old people into needing care, delivering quality long-term care services – care that is safe, effective, and responsive to needs – has become a priority for governments. Yet much still remains to be done to enhance evidence-based measurement and improvement of quality of long-term care services across EU and OECD countries. This book offers evidence and examples of useful experiences to help policy makers, providers and experts measure and improve the quality of long-term care services.
    DOI: 10.1787/9789264194564-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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