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  • 2015-2019  (4)
  • 1995-1999  (2)
  • Paris : OECD Publishing
  • Rechtswissenschaft  (6)
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  • 1
    ISBN: 9789264285675
    Sprache: Englisch
    Seiten: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
    RVK:
    Schlagwort(e): Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Kurzfassung: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264269064
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.) , ill.
    Serie: OECD Studies on Water
    Paralleltitel: Erscheint auch als Diffuse pollution, degraded waters
    RVK:
    Schlagwort(e): Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Kurzfassung: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    ISBN: 9789264244047
    Sprache: Englisch
    Seiten: Online-Ressource (220 p.) , ill.
    Paralleltitel: Erscheint auch als International regulatory co-operation
    RVK:
    RVK:
    Schlagwort(e): Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Kurzfassung: Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Sprache: Englisch
    Seiten: Online-Ressource (454 p.)
    Paralleltitel: Erscheint auch als Data-driven innovation
    RVK:
    Schlagwort(e): Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Kurzfassung: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264173705
    Sprache: Englisch
    Seiten: Online-Ressource (48 p)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. OECD Principles of Corporate Governance; (Russian version)
    Paralleltitel: Parallelausg. Principes de gouvernement d'entreprise de l'OCDE
    Paralleltitel: Parallelausg. OECD Principles of Corporate Governance: (Russian version)
    RVK:
    RVK:
    Schlagwort(e): Governance ; Industry and Services ; Aktiengesellschaft ; Eigentümer ; Recht ; Corporate Governance ; OECD
    Kurzfassung: Over the past decade, the world has witnessed a significant transformation in the role of the private sector in economic development and job creation. As more and more countries have adopted market-based approaches to economic policy, there has been an increasing awareness of the importance of private corporations for the welfare of individuals. A good corporate governance regime is central to the efficient use of corporate capital. Good corporate governance also helps to ensure that corporations take into account the interests of a wide rage of constituencies, as well as of the communities within which they operate, and that their boards are accountable to the company and the shareholders. This, in turn, helps to assure that corporations operate for the benefit of society as a whole. It helps to maintain the confidence of investors - both foreign and domestic - and to attract more long-term capital. The OECD Principles of Corporate Governance were endorsed by ministers at the OECD Council meeting at ministerial level on 26-27 May 1999. They were developed in response to a mandate given to the Organisation by the OECD Council meeting at ministerial level in 1998 to develop a set of standards and guidelines on good corporate governance.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264163201
    Sprache: Englisch
    Seiten: Online-Ressource (132 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Vers un développement durable ; Indicateurs d'environnement
    Paralleltitel: Parallelausg. Rumo a um Desenvolvimento Sustentável; Indicadores Ambientais
    Paralleltitel: Druckausg. Organisation for Economic Co-Operation and Development Environmental indicators - towards sustainable development
    DDC: 310
    RVK:
    RVK:
    RVK:
    Schlagwort(e): Umweltschutz ; Umweltbelastung ; Wirtschaftsindikator ; Nachhaltige Entwicklung ; OECD-Staaten ; Environment ; Sustainable development - statistics ; Environment - statistics ; Nachhaltigkeit ; Umweltindikator ; Sozialer Indikator
    Kurzfassung: Interest in sustainable development and awareness of the international dimension of environmental problems, have stimulated governments to track and chart environmental progress and its links with economic conditions and trends. This publication presents leading environmental indicators from the OECD Core Set and thus contributes to measuring environmental performance and progress towards sustainable development. Organised by issues such as climate change, air pollution, biodiversity, waste or water resources, this book provides essential information for all those interested in sustainable development.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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