Browse by: "2016"

The OECD Reviews of Innovation Policy offer a comprehensive assessment of the innovation system of individual OECD countries and partner economies, focusing on the role of government and concrete recommendations to boost innovation performance and R&D policies.
While Malaysia successfully transformed its economy from agriculture and mining towards manufacturing and more recently services, it is currently facing an economic slowdown and new competition. Mobilising new sources of growth will allow Malaysia to respond to these challenges and re-energise its economy through innovation-driven productivity gains.

Mexico is recasting its entire energy system, in line with a far-reaching Energy Reform package adopted by the government in 2013. How might the multiple changes being implemented today change the energy scene of tomorrow?

This analysis provides a comprehensive assessment of Mexico’s energy demand and supply outlook to 2040.

The report:

• Maps out the implications of the Reforma Energética across the energy economy.
• Explores the ambition of a reformed power market to meet rising demand, while tapping Mexico’s abundant renewable resources and reducing the costs of power supply.
• Assesses how and when the new upstream bid rounds can turn around today’s declines in oil and gas output
• Identifies the challenges that remain, while also quantifying the value of Mexico’s energy transformation in a “No Reform Case”.

The US food and agriculture sector is innovative, competitive and export-oriented. Changes in national and global demand offer further opportunities for US agri-food products, although climate change and other resource constraints could create additional challenges, in particular in some regions. Maintaining high productivity growth, while improving the sustainable use of resources will require further innovation. In a policy environment generally favourable to investment  and innovation, the strong US agricultural innovation system is expected to continue to create innovations that will be widely adopted, to the extent that these can be widely accepted.

Storms, hurricanes, and cyclones have been a feature of life on Small Island Developing States (SIDS) for centuries. But climate change is now increasing the intensity of these disasters, as well as creating new developmental challenges - like rising sea levels and increasing ocean acidity - which not only challenge the development models of these countries. They challenge and threaten their own existence.

This report examines the nature, scope and volume of concessional finance directed to SIDS to build resilience to climate change and natural disasters. It identifies challenges in the provision and use of financing for resilience. Yet, it is not just about challenges. It also illustrates the positive steps that SIDS are taking – and in many cases leading – to ensure that climate and disaster resilience is addressed as an integral part of their development. The report offers targeted recommendations to enhance the scope and quality of resilience financing, calling for the international community to consider financing for climate and disaster resilience that is appropriate for the challenges that SIDS face.

The report is a jointly funded initiative of the OECD and the Global Facility for Disaster Reduction and Recovery (GFDRR) at the World Bank.

Die OECD und die FAO haben diesen Leitfaden entwickelt, um Unternehmen zu helfen, Standards für verantwortungsvolles unternehmerisches Handeln einzuhalten und Due-Diligence-Prüfungen entlang landwirtschaftlicher Lieferketten durchzuführen. Damit soll sichergestellt werden, dass ihre Geschäftstätigkeit keine negativen Auswirkungen verursacht und zu einer nachhaltigen Entwicklung beiträgt. Der Leitfaden besteht aus:

• einem Muster zur Unternehmenspolitik, das die Standards skizziert, die Unternehmen einhalten sollten, um verantwortungsvolle landwirtschaftliche Lieferketten aufzubauen;
• einem Rahmen für risikoabhängige Due-Diligence-Prüfungen, der die fünf Stufen beschreibt, die Unternehmen befolgen sollten, um die negativen Effekte ihrer Geschäftstätigkeit zu identifizieren, zu evaluieren, zu mindern und Rechenschaft darüber abzulegen, wie sie diesen Effekten begegnen;
• einer Beschreibung der größten Risiken, denen sich Unternehmen gegenübersehen, sowie der Maßnahmen zur Minderung dieser Risiken;
• einem Leitfaden für die Zusammenarbeit mit indigenen Bevölkerungsgruppen.

The historic Paris Agreement on climate change sets the course for a fundamental transformation of the global economy over the next decades. The Agreement’s overarching goal of limiting global average temperature rise to “well below 2°C” will entail profound changes in the global energy system. Achieving the deep cuts in global carbon emissions that this vision requires is no small task given the enormous challenge of implementing – and eventually exceeding – current country climate pledges. This publication examines key sectors, technologies, and policy measures that will be central in the transition to a lowcarbon energy system. It addresses the following questions:

• What are the roles of coal and gas in meeting the stringent decarbonisation requirements for the power sector consistent with IEA modelling of global climate goals?
• What are moderate carbon prices accomplishing in the electricity sector, and how can they be helpful as part of a package of other policies?
• Where are the opportunities for expanding renewables and energy efficiency, and what policies and regulatory frameworks are needed to boost these low-carbon energy sources?
• How can state-owned companies, which produce a large share of global GHG emissions but are also major developers of clean energy, be encouraged to play a more effective role in the energy transition?

This report also looks at building climate resilience in the energy sector, and the use of tracking tools and metrics to monitor the progress of energy sector decarbonisation. Finally, it provides global energy and emissions data, including interregional comparisons and in-depth analysis for ten regions.

Esta iniciativa conjunta del Banco Interamericano de Desarrollo (BID) y la OCDE pretende fomentar la expansión de las redes y servicios de banda ancha en la región, apoyando un enfoque coherente e intersectorial, para maximizar sus beneficios para el desarrollo económico y social. Basándose en las experiencias de los países de Latinoamérica y Caribe, y de la OCDE, el Manual describe los principales objetivos de la política en este ámbito y proporciona una guía para su medición, una visión general de la evolución de la región, y una recopilación de buenas prácticas en varias áreas relacionadas con políticas de banda ancha.

Esta recopilación abragente incluye una amplia variedad de áreas, incluyendo las estrategias digitales, marcos regulatorios, gestión del espectro, competencia e infraestructura deficiente, acceso de banda ancha, asequibilidad, tributación del sector, inclusión digital, convergencia, integración regional, educación, habilidades, adopción por parte de las empresas, contenido local, sanidad, gobierno digital, política de los consumidores, seguridad digital y privacidad.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

This report contains the revised Phase 1 + Phase 2 reviews for Bulgaria, now including ratings.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Brunei Darussalam.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominican Republic.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour le Maroc.

Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 130 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial.

Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies.

Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national.

Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.

Tous les rapports d’examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial.

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Panama.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.