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This review provides policy recommendations on how to improve the Slovenian pension system, building on the OECD’s best practices in pension design. It details the Slovenian pension system and identifies its strengths and weaknesses based on cross‑country comparisons. The Slovenian pension system consists of a mandatory defined benefit pay‑as‑you‑go public scheme and supplementary private schemes. The review also describes the first layer of old‑age social protection in Slovenia and discusses possible ways to improve communication about pensions. The OECD Reviews of Pension Systems: Slovenia is the seventh in the pension review series.
This report comes as a supplement to the report on “Per- and polyfluoroalkyl substances (PFAS).and alternatives in food packaging (paper and paperboard): Commercial availability and current uses” that summarised the commercial availability and current uses of short-chain PFAS and non-fluorinated alternatives in paper and paperboard food packaging. This report aims to complement the 2020 report by compiling information on the hazard profile of the alternatives identified in terms of hazard classifications from authorities and industry and available assessments from authorities on persistence, bioaccumulation, environmental and health hazards.
Coal 2021 is the world’s most comprehensive forecast of coal demand, supply and trade, based on detailed analysis of the most recent data at country and sectoral level, broken down by coal grade (thermal coal, coking coal, pulverised coal injection and lignite). Coal 2021 presents real data for 2019 and 2020, the most up-to-date estimates for 2021, and forecast for 2022, 2023 and 2024. Leveraging the IEA’s inter-fuel and inter-regional expertise, Coal 2021 report is consistent with the assumptions and forecasts for oil, gas, electricity, renewables and energy efficiency in other agency reports.
Coal 2021 places a special focus on China, whose dominance of coal markets – it is the largest consumer, producer and importer – has no parallel with any other country or any other fuel. India, the second-largest producer, consumer and importer, also receives a special attention. Whereas the current speed of policy and market changes is unprecedented, Coal 2021 looks for the underlying indicators which will determine coal markets realities through 2024.
Given that coal is the largest source of electricity generation, the second-largest source of primary energy and the largest source of energy-related CO2 emissions, Coal 2021 is a must-read for anyone with an interest in energy or climate.
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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Jersey.
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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Serbia.
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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Monaco.
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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Isle of Man, which is accompanied by a document addressing the implementation of best practices.
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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by San Marino.
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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Curaçao.
Aux termes de l'Action 14, les juridictions se sont engagées à mettre en œuvre un standard minimum afin d'améliorer l'efficacité et l'efficience de la procédure amiable (PA). La PA est prévue à l'article 25 du modèle de convention fiscale de l'OCDE et engage les pays à s'efforcer de résoudre les différends relatifs à l'interprétation et à l'application des conventions fiscales. Le Standard Minimum de l'Action 14 a été traduit en termes de référence précis, et une méthodologie a été établie pour le processus d'examen par les pairs et le suivi de cet examen. Le processus d'examen par les pairs se déroule en deux phases. La première phase consiste à évaluer les juridictions par rapport aux termes de référence du standard minimum, selon un calendrier d'examen convenu. La seconde phase procède au suivi des recommandations formulées dans le rapport d'examen par les pairs de phase 1 des juridictions. Le présent rapport reflète les résultats de l'évaluation par les pairs de phase 1 de la mise en œuvre du Standard Minimum de l'Action 14 par Monaco.
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 taxtreaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Guernsey, which is accompanied by a document addressing the implementation of best practices.
This report brings together 45 of the education continuity stories that were jointly documented by the OECD, the World Bank, Harvard’s Global Education Innovation Initiative and HundrED during the first wave of school closures related to the COVID-19 pandemic. It covers a variety of different examples on how governments and non-governmental organisations quickly responded to school closures to implement a strategy for learners around the world to continue to study. While often based on the use of digital solutions, those solutions target specific solutions aimed at academic learning, socio-emotional support, teacher professional development, etc. The book covers examples from low, middle and high income countries on all continents and draws some lessons of these fast-paced responses to reimagine a post-pandemic education across the world.
Pallier la pénurie d’entrepreneurs 2019 est la cinquième édition d’une série de publications qui examinent la manière dont les politiques publiques à l’échelon national, régional et local peuvent soutenir la création d’emplois en encourageant la création d’entreprises et le travail indépendant auprès des personnes issues de groupes sociaux défavorisés ou sous-représentés. Ce rapport montre que la lutte contre le chômage et la stimulation de l’inclusion sociale pourraient être considérablement renforcées en promouvant l’entrepreneuriat au sein de pans de la population telles que les femmes, les jeunes, les seniors, les chômeurs et les migrants, si les problèmes spécifiques auxquels ces parts de la population sont confrontées et traités et si les politiques en faveur de l’entrepreneuriat sont ouvertes à tous. Cette édition contient des chapitres de discussion thématiques sur le potentiel de soutien des politiques publiques en faveur de l’entrepreneuriat numérique pour les personnes issues des groupes sous-représentés et défavorisés et la capacité des politiques publiques d’améliorer le potentiel de développement des entreprises lancées par des entrepreneurs issus des groupes sous-représentés et défavorisés. Chaque chapitre thématique traite des enjeux et défis politiques actuels et formule des recommandations à l’intention des décideurs politiques. Enfin, les profils nationaux mettent en évidence les tendances récentes observées en matière d’entrepreneuriat au sein des groupes sociaux cibles, les principaux défis politiques et les mesures politiques récentes dans chacun des 28 États membres de l’UE.
Dans une économie mondiale où les entreprises multinationales (EMN) jouent un rôle prépondérant, les gouvernements doivent s’assurer que les profits imposables des EMN ne sont pas transférés artificiellement hors de leur juridiction et que l’assiette fiscale déclarée par les EMN dans leur pays reflète l’activité économique qui y est menée. Pour les contribuables, il est essentiel de limiter les risques de double imposition économique. Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices sur l’application du « principe de pleine concurrence », qui représente le consensus international pour la valorisation des transactions internationales entre entreprises associées.
L’édition de janvier 2022 comprend les instructions révisées sur la mise en œuvre de la méthode transactionnelle du partage des bénéfices et les instructions à l’intention des administrations fiscales sur l’application de l’approche relative aux actifs incorporels difficiles à valoriser approuvées en 2018, ainsi que les nouvelles instructions sur les prix de transfert relatives aux transactions financières approuvées en 2020. Par ailleurs, des modifications de conformité ont été apportées au reste des Principes de l'OCDE applicables en matière de prix de transfert. Les Principes applicables en matière de prix de transfert ont été approuvés par le Conseil de l'OCDE dans leur version originale en 1995.
In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on the valuation of cross-border transactions between associated enterprises.
This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
The OECD Nuclear Energy Agency (NEA) Forum on Stakeholder Confidence (FSC) Annotated Glossary is a review of concepts central to societal decision making about radioactive waste management. It records the evolution in understanding that has taken place in the group as the FSC has worked with these concepts over time. This should be a useful resource not only for new FSC participants but also for others: the latest update of this annotated glossary forms a good reference handbook for future texts regarding societal aspects of radioactive waste management and its governance.
Die fehlenden Unternehmer 2019" ist die fünfte Ausgabe einer Reihe von zweijährlichen Jahresberichten, die sich mit damit befassen, wie Politikmaßnahmen auf nationaler, regionaler und lokaler Ebene die Schaffung von Arbeitsplätzen unterstützen kann, indem sie Unternehmensgründungen sowie selbstständige Tätigkeiten von Menschen aus benachteiligten oder unterrepräsentierten sozialen Gruppen fördert (z. B. Frauen, Jugendliche, Senioren, Arbeitslose, Einwanderer, Menschen mit Behinderungen). Der vorliegende Bericht bietet Daten und Analysen zu Ausmaß und Umfang von Unternehmertum und selbstständigen Tätigkeiten dieser sozialen Zielgruppen, einschließlich der Selbstständigkeitsquote, der Wachstumserwartungen, der Einschätzung unternehmerischer Fähigkeiten und mehr. Die Ausgabe enthält Fachkapitel, die sich auf zwei politische Fragestellungen konzentrieren: Das Potenzial von Politikmaßnahmen digitales Unternehmertum für Leute aus den unterrepräsentierten und benachteiligten Gruppen zu unterstützen und das Potenzial von Politikmaßnahmen, die Skalierbarkeit von Unternehmen zu fördern, die von unterrepräsentierten und benachteiligten Gruppen gegründet wurden. Jedes Kapitel behandelt die wesentlichen Themen und politischen Herausforderungen und bietet Beispiele für mögliche politische Ansätze und Ratschläge für politische Entscheidungsträger. Anschließend werden in Länderprofilen neue Trends im Unternehmertum der sozialen Zielgruppen sowie wesentliche politische Herausforderungen und jüngste politische Maßnahmen aller 28 EU-Mitgliedstaaten vorgestellt.
L’économie suisse a fait montre de résilience, mais la pandémie de COVID 19 reste une source d’incertitudes et de défis. Les mesures de soutien efficaces déployées par les autorités ont contribué à protéger l’emploi et à soutenir les revenus des ménages. Néanmoins, certains secteurs et certaines catégories de population ont été durement touchés, et l’impact sur les travailleurs peu à moyennement qualifiés et faiblement rémunérés a été particulièrement prononcé. Il est indispensable de dynamiser la croissance de la productivité pour préserver à l’avenir des niveaux de vie élevés. La Suisse figure parmi les pays de l’OCDE les plus performants en matière de productivité du travail, mais la croissance de la productivité a fortement ralenti ces trente dernières années. Limiter les obstacles à une concurrence libre et ouverte sur le marché intérieur et maintenir l’ouverture aux marchés internationaux stimuleraient la concurrence et augmenteraient la productivité et la croissance. En outre, une utilisation efficace et durable des ressources peut entretenir une croissance plus forte et plus inclusive. Rendre le marché du travail plus inclusif en maintenant dans l’emploi un plus grand nombre de travailleurs âgés et en réduisant l’écart de rémunération entre les femmes et les hommes contribuerait à la reprise et améliorerait les niveaux de vie de tous.
CHAPITRE THÉMATIQUE : TONIFIER LE MARCHÉ DU TRAVAIL POUR FAVORISER LA REPRISE ET ASSEOIR LA CROISSANCE
The Swiss economy has shown resilience but the COVID-19 pandemic continues to raise uncertainty and challenges. Effective government support has helped protect employment and buttress household incomes. Nevertheless, some sectors and groups have been hit hard, with a disproportionate impact on low-middle skilled and low-wage workers. Fostering productivity growth is crucial to maintain high living standards in the future. Switzerland is one of the top OECD performers in terms of labour productivity, but productivity growth has slowed markedly over the past three decades. Lower barriers to free and open competition within the internal market and continued openness to international markets would spur competitive pressures and raise productivity and growth. In addition, effective and sustainable use of resources can sustain stronger and more inclusive growth. Raising labour market inclusiveness, by keeping higher numbers of older workers in employment as well as reducing the gender pay gap, would help the recovery and improve living standards of all.
SPECIAL FEATURE: FOSTERING A STRONG LABOUR MARKET TO SUPPORT THE RECOVERY AND SUSTAIN GROWTH