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This study recall the economic case that underpins the GATS, addresses concerns over the effects of the GATS, and points out some of the key negotiating challenges of the current GATS round.

This book provides an overview of the key challenges currently faced in Germany and OECD's main policy recommendations to address them. Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, the book tailors the OECD’s policy advice to the specific and timely priorities of Germany, focusing on how its government can make reform happen.

Overall, the German economy is performing very well. Still, many citizens feel they do not sufficiently benefit from Germany’s good economic performance, as evidenced by the outcomes of the recent election. They perceive that their well-being is compromised by technological change, foreign competition and the arrival of migrants. Germany’s new government will have to tackle these issues by making growth not only stronger, but also fairer and greener. This report identifies key policy reforms to help the country achieve this goal, to foster productivity gains, boost public investment and ensuring that everybody can benefit from Germany’s strong economy and that no one is left behind. The German government needs the right labour, education and tax policies to foster access to quality jobs for everyone, including women, youth, the elderly and immigrants, while meeting the country’s climate objectives. The OECD is proud of its long-standing policy dialogue with Germany and looks forward to supporting the new government. Together, let us design, promote and implement better policies for better lives in Germany and worldwide.

In the face of rapid change and high uncertainty, organisations must prepare for the unexpected. This report explores three scenarios – Multitrack World, Virtual Worlds, and Vulnerable World – and their possible implications for the future of global collaboration and for organisations such as the OECD. It includes emerging changes and trends that could affect the world in unpredictable ways over the next fifteen years, and offers potential strategic considerations and action areas aimed at ensuring the OECD’s agility, resilience and future-readiness. Prepared by the OECD’s Strategic Foresight Unit to commemorate the Organisation’s 60^th anniversary, the report is intended to stimulate dialogue among all those sharing an interest in preparing the OECD to meet the evolving needs of the global community in the face of a highly dynamic and uncertain future.

While China's economy has shown impressive dynamism following the increased reliance on market-based policies, the governance structures themselves will have to be reformed deeply for this growth to be sustainable. This report examines the many challenges of governance which China is facing.  In addition to the well-known problems related to the lack of openness in government and intellectual property rights, this book also looks at the delivery of public services, management of state assets, regulatory management, e-government, taxation and public expenditure, fighting corruption, and producing reliable information. Selected policy areas where the insufficient governance reforms have an impact on the policies themselves -- like the financial sector, agriculture, environmental protection, labour market and social protection, education, and competition -- are also discussed.

The 2024 edition of Government at a Glance: Latin America and the Caribbean provides the latest available evidence on public administrations and their performance in the LAC region and compares it to OECD countries. It includes indicators on trust in public institutions and satisfaction with public services, as well as evidence on good governance practices in areas such as the policy cycle, budgeting, public procurement, infrastructure planning and delivery, regulatory governance, digital government and open government data. Finally, it provides information on what resources public institutions use and how they are managed, including public finances, public employment, and human resources management. Government at a Glance allows for cross-country comparisons and helps identify trends, best practices, and areas for improvement in the public sector. Governance indicators are especially useful for monitoring and benchmarking governments’ progress in their public sector reforms. Each indicator in the publication is presented in a user‑friendly format, consisting of graphs and/or charts illustrating variations across countries and over time, brief descriptive analyses highlighting the major findings of the data, and a methodological section on the definition of the indicator and any limitations in data comparability.

Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, this book summarises OECD’s policy advice for Greece in a wide variety of policy areas. It proposes a strategy to correct imbalances and modernize the economy, accompanied by action plans in public administration and budgets; pensions; the governance of state owned enterprises; tax policies; employment and social policy; education; new sources of growth, innovation and green growth; competition; and the complex political economy problems associated with reforms in the public sector.

Green growth policies need to be founded on a good understanding of the determinants of green growth and need to be supported with appropriate indicators to monitor progress. This book presents a selection of updated and new indicators that illustrate the progress that OECD and G20 countries have made since the 1990s. It updates the 2014 edition.

At its meeting in May 2003, the Ministerial Council asked the OECD to analyse the contribution made by the services sector to employment growth, productivity and innovation, and to identify factors, institutions and policies that could enhance the growth prospects of this sector. In response to this request, the OECD launched a cross-Directorate study. This report draws the main policy conclusions from the project. It complements the OECD report on Trade and Structural Adjustment, which provides policy directions on how OECD countries can adjust to international trade. Together, these reports present a concrete policy agenda on how to strengthen growth performance and address globalisation, structural change and the shift to services.

This publication offers a general introduction to sustainability impact assessment, which is an approach for exploring the combined economic, environmental and social impacts of a range of proposed policies, programmes, strategies and action plans. Such assessments can also assist decision-making and strategic planning throughout the entire policy cycles. It is not an in-depth or detailed user manual, but rather outlines basic principles and process steps of sustainability impact assessments, drawing on examples from Switzerland, Belgium and the European Commission, among others. This publication is a valuable source of information for policy makers on sustainability impact assessments.

Der vorliegende Bericht enthält Änderungen der OECD-Verrechnungspreisleitlinien, die die Übereinstimmung der Verrechnungspreise mit der Wertschöpfung gewährleisten sollen. Diese Änderungen betreffen die folgenden wichtigen Themen: Verrechnungspreisfragen im Zusammenhang mit Geschäftsvorfällen, bei denen es um immaterielle Wert geht; vertragliche Vereinbarungen, einschließlich vertraglicher Aufteilungen der Risiken und entsprechenden Gewinne, die nicht mit den tatsächlich wahrgenommenen Tätigkeiten im Einklang stehen; die Höhe der Rendite von Finanzierungen kapitalstarker Mitglieder eines multinationalen Konzerns, wenn diese Rendite nicht mit dem Umfang der von der Finanzierungsgesellschaft wahrgenommenen Tätigkeiten übereinstimmt; sonstige Risikobereiche. Der Bericht erläutert zudem Folgearbeiten, die hinsichtlich der geschäftsvorfallbezogenen Gewinnaufteilungsmethode durchgeführt werden und die in detaillierten Leitlinien dazu münden sollen, wie diese Methode sachgerecht angewandt werden kann, um die Verrechnungspreise stärker an der Wertschöpfung auszurichten.

El informe relativo a esta acción incorpora las revisiones acometidas a las Directrices de la OCDE aplicables en materia de precios de transferencia a empresas multinacionales y administraciones tributarias (comúnmente denominadas Directrices sobre Precios de Transferencia) para alinear los resultados de los precios de transferencia con la creación de valor. Las directrices objeto de revisión se centran en las tres áreas clave siguientes: i) aspectos de los precios de transferencia relativos a las operaciones con activos intangibles; ii) acuerdos contractuales, incluida la asignación contractual de los riesgos económicos soportados y la consiguiente atribución de ingresos, pudiendo no corresponderse dichos rendimientos con las actividades efectivamente desarrolladas, al tiempo que se aborda la tasa de retorno de la inversión realizada por una empresa del grupo multinacional con gran capital social y número de activos, no respondiendo dichos beneficios al nivel de actividad realizado por la compañía que efectúa la inversión: iii) otros ámbitos de alto riesgo. El informe encomienda, asimismo, efectuar una labor de seguimiento en lo concerniente al método de división y reparto de los beneficios de explotación cuyos resultados habrán de plasmarse en directrices exhaustivas acerca de las modalidades de aplicación de este método, útiles e idóneas para alinear los resultados de los precios de transferencia con la creación de valor.

Das Allgemeine Abkommen über den Handel mit Dienstleistungen (GATS) zählt zu den bedeutendsten Leistungen der multilateralen Handelsdiplomatie des späten 20. Jahrhunderts, steht aber auch im Mittelpunkt der handelspolitischen Kontroversen zu Beginn des 21. Jahrhunderts. Mit dieser Untersuchung werden drei Ziele verfolgt: Erstens gilt es, die wirtschaftlichen Argumente für Reformen des Dienstleistungssektors sowie die politischen Beweggründe für eine Öffnung der Dienstleistungsmärkte durch Liberalisierung von Handel und Investitionen in Erinnerung zu rufen. Zweitens sollen die Bedenken über die Auswirkungen des GATS zerstreut werden, indem die Wirkungsweise des Übereinkommens, die damit von den WTO-Mitgliedern eingegangenen Verpflichtungen sowie die ihnen im Rahmen des Übereinkommens offen stehenden Optionen erläutert werden. Und drittens sollen einige besonders wichtige Verhandlungsthemen im Rahmen der derzeitigen GATS-Runde aufgezeigt werden, wobei den Interessen und Sorgen der Entwicklungsländer besondere Aufmerksamkeit gilt und erneut auf die Chancen verwiesen wird, die das GATS für die Umsetzung entwicklungsfördernder Reformen auf den Dienstleistungsmärkten bietet.