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Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination.
The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
La taxe sur la valeur ajoutée (TVA, également connue sous le nom de Taxe sur les Produits et Services avec l'acronyme TPS dans certains pays de l'OCDE) est devenue une source essentielle de recettes pour les États de toutes les régions du monde. Quelque 165 pays appliquaient une TVA au moment de l'achèvement des Principes directeurs internationaux pour la TVA/TPS en 2016, soit plus de deux fois plus que 25 ans auparavant. Cette expansion de la TVA à l’échelle mondiale a coïncidé avec l’expansion rapide des échanges internationaux de biens et de services dans une économie mondialisée. Il en a résulté une interaction plus forte entre les systèmes de TVA et, en corollaire, des risques accrus de double imposition et de non-imposition involontaire en l'absence d'une coordination internationale de la TVA.
Les Principes directeurs internationaux pour la TVA/TPS comprennent à présent un ensemble internationalement reconnu de normes et d'approches recommandées destinées à résoudre les problèmes issus de l'absence de coordination des systèmes de TVA nationaux dans le contexte du commerce international. Ils portent une attention particulière aux échanges de services et de biens incorporels, qui posent des défis croissants pour la conception et le fonctionnement des systèmes de TVA dans le monde. Ils comprennent notamment les principes et les mécanismes recommandés pour relever les défis de la collecte de la TVA sur le commerce international de produits numériques qui ont été identifiés par le projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert des bénéfices (Base and Erosion and Profit Shifting - BEPS).
Ces Principes directeurs ont été adoptés en tant que Recommandation du Conseil de l'OCDE en septembre 2016.
People in many countries, especially advanced countries, are expressing growing discontent about globalisation. They feel that its benefits have accrued mostly to a small and already well-off segment of the population. In addition, many citizens are dissatisfied with the way economic integration has been advanced. They complain about too little transparency and too many conflicts of interests between policy makers and firms. Several of the negative effects feeding the discontent have more to do with technological change than with globalisation per se, but the two are closely intertwined. Moreover, the policies put in place to alleviate negative impacts of economic openness on some groups, industries and regions have not always worked as intended, and global rule-making has not kept up with reality. Given its many benefits, reversing economic integration is not a solution. Rather, we need to find ways to make it work for all. This report sets out what needs to be done to advance a fairer and more inclusive globalisation – at the global level, at the European level and within Germany.
In vielen Ländern und vor allem in den fortgeschrittenen Volkswirtschaften äußern die Menschen wachsenden Unmut über die Globalisierung. Sie haben den Eindruck, dass von ihren Vorteilen vor allem ein kleiner, ohnehin besser gestellter Teil der Bevölkerung profitiert. Außerdem sind viele Bürgerinnen und Bürger unzufrieden darüber, wie die wirtschaftliche Integration vorangetrieben wurde. Sie beklagen einen Mangel an Transparenz und zu viele Interessenkonflikte zwischen Politik und Wirtschaft. Einige der negativen Effekte, die die Unzufriedenheit wachsen lassen, hängen stärker mit dem technologischen Wandel zusammen als mit der Globalisierung an sich, allerdings sind diese beiden Elemente eng miteinander verknüpft. Außerdem zeigten die Maßnahmen, die ergriffen wurden, um die negativen Effekte der wirtschaftlichen Öffnung für bestimmte Gruppen, Branchen und Regionen abzumildern, nicht immer die gewünschte Wirkung, und die weltweite Rechtsetzungstätigkeit konnte nicht mit der Realität Schritt halten. Die wirtschaftliche Integration rückgängig zu machen, ist angesichts ihrer zahlreichen Vorteile keine Lösung. Vielmehr müssen wir Wege finden, um zu gewährleisten, dass alle von dieser Integration profitieren können. Dieser Bericht legt dar, was getan werden muss – auf globaler Ebene, auf europäischer Ebene und in Deutschland –, um die Globalisierung gerechter und inklusiver zu gestalten.
Tyto pokyny ke správě a řízení bezpečnosti procesů byly vypracovány v rámci programu chemických nehod OECD, a usilují o identifikaci základních prvků Corporate Governance pro procesní bezpečnost. Jsou kompatibilní s OECD zásadami pro prevenci chemických havárií, připravenosti a reakce a Pokyny OECD k vývoji bezpečnostních ukazatelů výkonnosti. Tato publikace je výsledkem společného úsilí - pod dohledem řídící skupiny pro firemní vedení OECD - zahrnujícím velké množství odborníků z mnoha zemí a organizací, a to jak ve veřejném tak i soukromém sektoru. Na základě kolektivní zkušenosti této různorodé skupiny mezinárodních expertů, příručka se snaží stanovit "správnou praxi".
Denna vägledning om ledningsprinciper för processäkerhet har sammanställts inom ramen för OECD:s program för kemikalieolyckor och syftar till att lyfta fram de grundläggande principerna för en företagslednings styrning av processäkerheten. Den är förenlig med OECD:s vägledande principer för förebyggande av, beredskap för och insatser vid kemikalieolyckor samt OECD:s vägledande principer för utveckling av säkerhetsindikatorer.
Estas directrices sobre gobernanza empresarial para la seguridad de los procesos forman parte del Programa de Accidentes Químicos de la OCDE y pretenden determinar los elementos esenciales de la gobernanza empresarial para la seguridad de los procesos. Además, son compatibles con los manuales de la OCDE Guiding Principles for Chemical Accident Prevention, Preparedness and Response y Guidance on Developing Safety Performance Indicators.
Dieser Leitfaden zur Corporate Governance für Anlagen- und Prozesssicherheit wurde im Rahmen des OECD-Programms Chemieunfälle erstellt und versucht, die wesentlichen Elemente der Corporate Governance für Anlagen- und Prozesssicherheit aufzuzeigen. Er steht im Einklang mit den OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response (deutsche Fassung „Leitprinzipien für die Verhinderung, Bereitschaft für den Fall und Bekämpfung von Chemieunfällen“) und der OECD Guidance on Developing Safety Performance Indicators.
Smernice o korporativnem upravljanju procesne varnosti so nastale v sklopu Programa kemijske nesreče OECD, njihov cilj pa je predstaviti bistvene elemente korporativnega upravljanja procesne varnosti. Smernice so združljive z Vodilnimi načeli za preprečevanje kemijskih nesreč ter za pripravljenost in odziv nanje in Navodili o razvoju kazalnikov varnega delovanja OECD.
عدت هذه اإلرشادات المتعلقة بمبادئ سالمة العمليات في الشركات كجزء من ُأ ‘برنامج الحوادث الكيميائية’ التابع لمنظمة التعاون والتنمية في الميدان االقتصادي )األويسيد(، وهو يهدف إلى تحديد العناصر األساسية لمبادئ إدارة سالمة العمليات في الشركات. وتتمشى هذه اإلرشادات مع المبادئ التوجيهية لمنع الحوادث الكيميائية والتأهب واالستجابة لها، وهي المبادئ التي وضعتها منظمة ‘األويسيد’، ومع إرشادات المنظمة بشأن وضع مؤشرات أداء فيما يتعلق بالسالمة. وقد جاء هذا المنشور نتيجةً – تحت إشراف الفريق التوجيهي للمنظمة لجهد تعاوني ً المعني بقيادة الشركات – من الخبراء المنتمين إلى كثير من البلدان ً كبيرا شمل عددا إلى الخبرة الجماعية والمنظمات، من القطاعين العام والخاص على السواء. واستنادا لهذه ً المجموعة المتنوعة من الخبراء الدوليين، فإن ‘مبادئ إدارة سالمة العمليات في الشركات – إرشادات موجهة إلى كبار القادة في الصناعات ذات المخاطر المرتفعة’ تهدف إلى إقرار ممارسة من "أفضل الممارسات".
Данное руководство «Корпоративное управление безопасностью процессов» было подготовлено в рамках Программы ОЭСР по несчастным случаям при обращении с химическими веществами. Его целью является определить основные элементы корпоративного управления безопасностью процессов. Содержание согласуется с «Руководящими принципами ОЭСР по предотвращению, готовности и реагированию на химические аварии» и «Руководством ОЭСР по разработке показателей безопасности».
The Guidance on Corporate Governance for Process Safety draws attention to those at the top of industry to the need for high standards of corporate governance in relation to the management of high hazard industries. The Guidance encourages every director, CEO and President of a major hazard company and to check themselves against a set of self-assessment questions and evaluate their awareness and knowledge in process safety.
Denne veiledningen i virksomhetsstyring for prosessikkerhet er utarbeidet som en del av OECDs program for kjemikalieulykker og tar sikte på å identifisere de viktigste elementene I virksomhetsstyring for prosessikkerhet. Den er harmonisert med OECD-dokumentene ”Guiding Principles for Chemical Accident Prevention, Preparedness and Response” og ”Guidance on Developing Safety Performance Indicators”.
Economic growth has picked up since Abenomics was launched in 2013, and so has job creation. However, Japan faces serious demographic headwinds, as its population is projected to decline by a quarter over 2015-50, with the share over age 65 rising from 26% to almost 40%. Firms already face labour shortages. Population ageing also puts upward pressure on government spending. Gross government debt, which has risen to 219% of GDP, the highest ever recorded in the OECD area, continues to rise. Labour productivity is about a quarter below the top half of OECD countries despite Japan's high levels of human capital, R&D and business investment. Slowing productivity growth has been accompanied by increased income inequality and relative poverty. Gender gaps in employment and wages are relatively large. This Economic Survey of Japan assesses the country’s recent macroeconomic performance and prospects, and offers recommendations to boost productivity and foster more inclusive growth. In particular, the expanding gap between leading and lagging firms should be narrowed by promoting business sector dynamism and entrepreneurship. Breaking down labour market dualism is a priority to bring about inclusive growth and raise productivity. Faster productivity and output growth, accompanied by measures to limit public spending growth and gradually increase government revenue, would help ensure fiscal sustainability.
SPECIAL FEATURES: PRODUCTIVITY FOR INCLUSIVE GROWTH; FISCAL SUSTAINABILITY
This document presents a harmonized method for characterising, for assessment purposes, a specific subcategory of UVCBs (Substances of Unknown or Variable composition, Complex reaction products or Biological materials): oleochemical substances. Many oleochemicals are UVCBs, due to the variability in the composition of the starting materials. The method presented in this document gives guidance on how oleochemical substances can be characterised in a way that their composition is accurately and consistently reflected to ensure that substances with the same chemical composition, manufactured in different countries, can be characterised with the same description for hazard assessment purposes. A common understanding and approach to characterising UVCBs would enable regulatory authorities to increase cooperation in the field of hazard assessment and help industry deal with regulatory requirements from multiple jurisdictions.
This guidance document is part of the OECD effort to provide guidance for assessing the hazards of chemical substances while gaining efficiencies and improving animal welfare. The approach described in this guidance document is to consider closely related chemicals as a group, or category, rather than as individual chemicals. While the first edition was published in 2007, This edition has been augmented with experience and examples encountered in the OECD Cooperative
Chemicals Assessment Programme, formerly the HPV Chemicals Programme since 2007, the second edition also intends to introduce new or revised guidance on: elaborating the analogue and category approach, quantitative and qualitative read-across, justifying read-across, using bioprofiling results for grouping chemicals, and specific types of category approaches (e.g. chemicals of variable composition, and metals).
With a view to assisting the evaluation of integrated approaches to testing and assessment (IATA) in regulatory decision-making within OECD Member Countries, this guidance document provides a set of principles for reporting defined approaches to testing and assessment that can be used as one of the components within IATA. Templates are also provided to enable a structured approach to their documentation in order to facilitate their evaluation. A defined approach to testing and assessment consists of a fixed data interpretation procedure (DIP) applied to data generated with a defined set of information sources to derive a result that can either be used on its own, or together with other information sources within an IATA, to satisfy a specific regulatory need. Thus, a defined approach to testing and assessment can be used to support the hazard identification, hazard characterisation and/or safety assessment of chemicals. This guidance is intended to be used alongside similar guidance aimed at harmonising the reporting of other IATA components such as QSARs, grouping and read-across strategies, and non-guideline in vitro methods.
This document is a report of the Workshop on a framework for the development and use of integrated approaches to testing and assessment which was held on 17-19 November 2014 in Crystal City VA, USA. This framework should provide guiding principles, and technical guidance on how results from alternative approaches (in silico, in chemico, in vitro including high throughput and high content test methods) should be interpreted for characterising (both qualitatively and quantitatively) the adverse effects in animals and humans and/ or the environment, so that they can be used for hazard identification, hazard characterisation and risk assessment. The workshop was organised in close cooperation with the World Health Organisation following a proposal from OECD member countries in June 2013.