Browse by: "2019"

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 the Slovak Republic.

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.

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.

This cross-country analysis was conducted to have a better understanding of approaches developed across countries and by different stakeholders to support alternatives assessment and substitution of chemicals of concern. It It describesapproaches in place (policy, regulatory and non-regulatory/voluntary approaches), their impact and the context in which they have been developed, as well as gaps and opportunities for advancing alternatives assessment practice and substitution of chemicals of concern.

With digitalisation, deepening globalisation and population ageing, the world of work is changing. The extent to which individuals, firms and economies can harness the benefits of these changes critically depends on the readiness of adult learning systems to help people develop relevant skills for this changing world of work. This report presents the key results from the Priorities for Adult Learning (PAL) Dashboard which facilitates comparisons between countries along seven dimensions of the readiness of adult learning systems to address future skill challenges. Based on the dashboard, the report highlights in which areas action is needed, and policy examples from OECD and emerging countries throughout the report illustrate how these actions could be implemented.

Colombia, the fourth largest economy in Latin America, is back on track after decades of conflict. The country is looking to open up opportunities by addressing structural challenges, further benefiting from trade and investment, and increasing productivity. Colombia's march towards prosperity requires transforming the economy through a renewed policy approach that prioritises an expanded knowledge base, unlocks regional potential and fast tracks digital technologies. The success will depend on Colombia’s capacity to leverage its long-standing planning capacity and its ability to bring together all the relevant stakeholders.

The Production Transformation Policy Review (PTPR) of Colombia provides a novel and timely assessment of the country's industrialisation strategies. It relies on international peer learning and domestic consensus building, and benefited from knowledge sharing through the OECD Initiative for Policy Dialogue on Global Value Chains, Production Transformation and Development.

This report provides an assessment of Mexico City’s Local Anticorruption System (LACS). Based on international best practices and the OECD Recommendation on Public Integrity, the report reviews the institutional and co-ordination arrangements of the LACS; its regulatory framework; and the tools, programmes and processes necessary for a strategic approach to public integrity. It provides concrete suggestions for enhancing the design and implementation of the system, including cultivating a culture of integrity in government, the private sector and society; improving internal control and risk management; and upgrading public procurement policies to ensure value for money. If effective, the LACS has the potential not only to improve governance, deter corruption and boost citizen’s trust in Mexico City, but also to influence the integrity culture in the country as a whole.

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.

Since its last peer review, a severe economic recession brought about significant cuts to Greece’s national budget – including official development assistance. However, Greece has maintained its commitment to development co-operation. In response to the refugee and migration crisis Greece mobilised resources and its population to provide significant support to asylum seekers and refugees, and adapted its domestic policies to create conditions for peaceful co-existence between refugees, asylum seekers and the Greek population. As the economy recovers and Greece considers stepping up its development co-operation, this review recommends a number of steps that the government might take including building a new vision for development co-operation and putting in place the structures and systems to achieve it.

Cette publication réalisée conjointement par l’OCDE et la Commission européenne présente une comparaison internationale exhaustive de l'intégration des immigrés et de leurs enfants entre tous les pays de l’UE, de l’OCDE ainsi que de certains pays du G20, au travers de 74 indicateurs d'intégration organisés autour de trois grands thèmes : marché du travail et compétences, conditions de vie, engagement civique et intégration sociale. Pour mettre la comparaison dans son contexte, un chapitre est aussi consacré aux caractéristiques des populations immigrées et des ménages immigrés. Trois chapitres spéciaux sont enfin consacrés aux différences par genre; aux jeunes d’origine immigrée et aux ressortissants de pays tiers dans l’Union européenne.

산업기반시설은 기술 및 예산 문제부터 공급과 거버넌스의 이슈까지 수많은 과제를 안고 있다. 하지만 산업기반시설은 생산성뿐만 아니라 포용성을 모두를 달성하기 위해 절대적으로 필요하다. 기업들은 현대적 산업기반시설에 의존하여 경쟁력을 유지하며, 사회는 시민들의 평등한 기회와 평등한 서비스 이용을 보장하기 위해 모범적 산업기반시설에 의존한다. 따라서 공공 산업기반시설의 모범적인 거버넌스를 통해 모두를 위한 실질적인 혜택을 마련할 수 있다. 27개국을 대상으로 한 조사에서, 본 보고서는 현재 산업기반시설 거버넌스의 현행 실태를 개략적으로 보고하고 정책입안자들이 산업기반시설을 보다 효과적으로 관리할 수 있는 현실적인 방법을 제공하고 있다.