Browse by: "2019"
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Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.
The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Slovenia.
Le standard minimum de l’Action 6 du projet sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) visant à empêcher l’octroi inapproprié des avantages des conventions fiscales est l’un des quatre standards minimums que les membres du Cadre inclusif se sont engagés à mettre en œuvre.
Ce rapport rend compte des résultats du premier examen par les pairs concernant la mise en œuvre du standard minimum de l ’Action 6 sur le chalandage fiscal, tel qu’approuvé par le Cadre inclusif sur le BEPS. Ce rapport contient l’ensemble des résultats de l’examen et des données sur les conventions fiscales conclues par chacun des 116 membres du Cadre inclusif sur le BEPS en date du 30 juin 2018. Le chapitre 1 fournit le contexte du standard minimum de l’Action 6, le chapitre 2 porte sur le processus d’examen par les pairs, le chapitre 3 présente les résultats globaux de l’examen par les pairs et le chapitre 4 présente les conclusions et les prochaines étapes. L’annexe contient des sections pour chacune des juridictions membres du Cadre inclusif sur sur le BEPS.
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.
The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Romania.
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.
The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Slovak Republic.
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.
The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Turkey.
This report assesses the implementation of corporate governance reforms in the hydrocarbons sector in Ukraine, using as a benchmark the OECD Guidelines on Corporate Governance of State-Owned Enterprises. The Review identifies a set of detailed recommendations as priority areas for reform addressed to the state’s role as owner and shareholder in economically important SOEs operating in this sector. It also addresses recommendations to improve the corporate governance of Naftogaz - a vertically integrated state-owned oil and gas company group with extensive operations in the Ukrainian energy sector.
The OECD's Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each DAC member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
This peer review of the Slovak Republic, the first since it joined the DAC in 2013, shows how the country successfully raised its voice and influence in global fora, and documents its efforts to align with the 2030 Agenda. The report recommends that the Slovak Republic continue to build its policy framework, sharpen its focus, and embed the management systems needed for an effective development co-operation programme.
This new OECD report on the ocean economy emphasises the growing importance of science and technologies in improving the sustainable economic development of our seas and ocean. Marine ecosystems sit at the heart of many of the world’s global challenges: food, medicines, new sources of clean energy, climate regulation, job creation and inclusive growth. But we need to safeguard and improve the health of marine ecosystems to support our ever-growing use of marine resources. Innovation in science and technology will play a key role in reconciling these two objectives. This report identifies three priority areas for action based on a number of in-depth case studies: 1) approaches that produce win-win outcomes for ocean business and the ocean environment across a range of marine and maritime applications; 2) the creation of ocean-economy innovation networks; and 3) new pioneering initiatives to improve measurement of the ocean economy.
Thailand is a fast emerging country that aspires to become a high-income economy by 2037. Still, Thailand’s growth path has created large disparities that risk obstructing the next stage of development. This report lays out three transitions that Thailand needs to master to build capabilities and sustain faster but also more inclusive economic growth. First, the country should move from a growth path dominated by few and geographically concentrated sources of innovation to one that focuses on unlocking the full potential of all regions. Second, to support a new growth agenda, it should organise multi-level governance and the relationship between the many layers of government more effectively, particularly with regards to financial resources. Last but not least, Thailand should focus on water and environment, moving from a resource-intensive growth path with costly natural disasters to one characterised by sustainable development. In the case of water, this means moving from ad-hoc responses to effective management of water security.
Este estudio proporciona un análisis del Sistema Anticorrupción de la Ciudad de México, los arreglos institucionales y para la coordinación, el marco regulatorio, las herramientas, los programas y los procesos necesarios para un enfoque estratégico hacia la integridad pública, con base en mejores prácticas internacionales y la Recomendación del Consejo de la OCDE sobre Integridad Pública. Además, el estudio hace recomendaciones concretas para mejorar el diseño y la implementación del sistema, incluyendo el desarrollo de una cultura de integridad en el gobierno, el sector privado y la sociedad en general, la mejora del control interno y la gestión de riesgos y el perfeccionamiento de las políticas sobre contratación pública para asegurar valor por el dinero. Si se implementa efectivamente, el Sistema Anticorrupción de la Ciudad de México podría mejorar la gobernanza, disminuir la incidencia de la corrupción e incrementar la confianza ciudadana, así como también influir sobre la cultura de integridad en el país en general.
Portugal’s economic recovery is now well established, with GDP back to its pre-crisis level. However, legacies of the recent crisis remain. A high public debt burden and ongoing financial sector vulnerabilities make the economy less resilient. The country is also facing a rapidly ageing population. In this context, there should be a continued focus on getting unemployed or marginalised workers back into jobs and promoting productivity growth. The latter will further boost the external competitiveness of the economy. Existing strict regulations in some sectors including professional services and transport harm productivity prospects, as do those that hold back competition in the ports. However, the institutions implementing regulations also matter. Improving judicial efficiency is particularly important in this regard. Recent reforms have lowered the time to resolve a court case, but it remains long. The information system that registers court proceedings should thus be better utilised and the courts should be granted stronger autonomy in managing their resources.
SPECIAL FEATURES: FURTHER RAISING EXPORT PERFORMANCE; ENHANCING JUDICIAL EFFICIENCY
In einer Welt, in der das, was einfach unterrichtet und abgefragt werden kann, auch das ist, was sich einfach digitalisieren und automatisieren lässt, kommt es auf unser Vorstellungsvermögen, unsere Sensibilität und unser Verantwortungsbewusstsein an. Mit diesen Eigenschaften können wir die Chancen des 21. Jahrhunderts nutzen, um die Welt zum Besseren zu verändern. Die Schulen von morgen werden den Schülerinnen und Schülern helfen müssen, selbstständig zu denken und anderen mit Empathie zu begegnen – im Arbeitsleben und als mündige Bürger. Dazu gehört es auch, ein ausgeprägtes Rechtsbewusstsein und Verständnis für die Bedürfnisse anderer Menschen zu entwickeln.
Wie können die Schulen das gewährleisten? Andreas Schleicher, Initiator der Internationalen Schulleistungsstudie PISA der OECD und weltweit anerkannte Autorität in Sachen Bildungspolitik, hat Bildungsverantwortliche aus über 70 Ländern bei der Gestaltung und Umsetzung zukunftsweisender bildungspolitischer Maßnahmen begleitet. Die Bildung zu verbessern, ist leichter gesagt als getan. Schleicher zeigt in diesem Buch zahlreiche Erfolgsbeispiele auf, aus denen wir lernen können. Dabei geht es nicht darum, vorgefertigte Lösungen aus anderen Schulen bzw. Ländern zu übernehmen. Ziel ist vielmehr die ernsthafte und unvoreingenommene Auseinandersetzung mit empfehlenswerten Praktiken aus dem In- und Ausland, um herauszufinden, was unter welchen Bedingungen funktioniert. Von Haus aus Physiker, wirft Schleicher einen ganz eigenen Blick auf die Reform der Bildung: Sie ist für ihn Kunst und Wissenschaft gleichermaßen, wie er überzeugend darlegt.
This OECD publication includes statistics by detailed type of service on international trade in services for the 36 OECD countries, the European Union, the Euro area, Colombia and the Russian Federation as well as links to definitions and methodological notes. The data are reported within the framework of the fifth and sixth editions of the IMF’s Balance of Payments Manual and the Extended Balance of Payments Services Classification (EBOPS), which is consistent with the balance of payments classification but is more detailed.
This book includes summary tables by country and by service category and zone totals for the European Union and the Euro area as well as tables for each individual country and for the EU and the Euro area showing data for detailed service categories. Series are shown in US dollars and cover the period 2013-2017.
Les informations contenues dans cette publication rassemblent les statistiques sur les échanges internationaux par catégories détaillées de services pour les 36 pays de l’OCDE, l’Union européenne, la zone euro, la Colombie et la Fédération de Russie, ainsi que des liens vers des définitions et des notes méthodologiques. Les données sont fournies et publiées selon la cinquième et la sixième édition du Manuel de la balance des paiements du FMI et la Classification élargie des services de la balance des paiements, qui est compatible avec la classification de la balance des paiements tout en étant plus détaillée.
Cet ouvrage inclut des tableaux récapitulatifs par pays et par catégories de service, et des totaux par zone pour l’Union européenne et la zone euro. Les données par catégories détaillées de services sont également fournies pour chaque pays, pour l’UE et pour la zone euro. Les séries sont exprimées en dollars des États-Unis et couvrent la période 2013-2017.
Turkey is the fastest growing OECD economy with rapidly increasing greenhouse gas emissions. Since 2008, its economic growth has been relatively decoupled from air emissions, energy use, waste generation and water consumption. However, the high resource intensity of Turkey’s economy and its heavy reliance on fossil fuels will continue to increase these environmental pressures in absolute terms. More progress is needed in the transition to a low-carbon, circular economy to improve the country’s environmental performance.
This is the third Environmental Performance Review of Turkey. It evaluates progress towards sustainable development and green growth, with special features on climate change and urban wastewater management.
Portugal aims to develop a more innovative, inclusive and productive economy, and to ensure that the ensuing benefits are widely distributed, regionally and socially. This report assesses the extent to which Portugal’s higher education, research and innovation system is well configured to help Portugal achieve its vision of inclusive innovation, and identify which policy options might help it achieve its goals.
The assessment and the related recommendations focus on: 1) governance, strategy and funding in higher education, research and innovation; 2) the missions, profiles and use of resources of higher education institutions; 3) undergraduate and master’s level education activities; 4) doctoral training activities; 5) academic careers; 6) high-skill employment and business innovation.
This publication provides comprehensive data on the volume, origin and types of aid and other resource flows to around 150 developing countries. The data show each country's receipts of official development assistance as well as other official and private funds from members of the Development Assistance Committee of the OECD, multilateral agencies and other key providers. Key development indicators are given for reference.
This OECD publication provides statistics on international trade in services by partner country for 34 OECD countries plus the European Union, the Euro area and the Russian Federation as well as links to definitions and methodological notes. The data concern trade between residents and non-residents of countries and are reported within the framework of the Manual on Statistics of International Trade in Services.
This book includes summary tables of trade patterns listing the main trading partners for each country and by broad service category. Series are shown in US dollars and cover the period 2013-2017.
This first OECD Investment Policy Review of Southeast Asia builds on national reviews of seven countries in Southeast Asia. It looks at common challenges across the region and at the interplay between regional initiatives and national reforms. The regional Review allows for a discussion of more thematic issues than are usually considered in the country-level reviews, including the possible role of regional initiatives in driving reform. It includes the following chapters: trends in foreign direct investment (FDI) in Southeast Asia, particularly in services; the unfinished agenda of FDI liberalisation in the region; the role of liberalisation in boosting both service sector and overall productivity in ASEAN; the evolution of investment protection in Southeast Asia; towards a smarter use of tax incentives in the region; and at how promoting and enabling responsible business conduct can help to maximise the development impact of investment.
This joint OECD-UNIDO report identifies investment and related policies to enhance linkages between small and medium-sized enterprises (SMEs) in Southeast Asia and multinational enterprises (MNEs) and their impacts on SME outcomes in Southeast Asia. It is part of a joint OECD-UNIDO project comprising new policy research, quantitative and qualitative data collection and capacity building activities to support the development of linkages between SMEs and MNEs in Southeast Asia.