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This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report). Branch mismatches arise where the ordinary rules for allocating income and expenditure between the branch and head office result in a portion of the net income of the taxpayer escaping the charge to taxation in both the branch and residence jurisdiction. Unlike hybrid mismatches, which result from conflicts in the legal treatment of entities or instruments, branch mismatches are the result of differences in the way the branch and head office account for a payment made by or to the branch. The 2017 report identifies five basic types of branch mismatch arrangements that give rise to one of three types of mismatches: deduction / no inclusion (D/NI) outcomes, double deduction (DD) outcomes, and indirect deduction / no inclusion (indirect D/NI) outcomes. This report includes specific recommendations for improvements to domestic law intended to reduce the frequency of branch mismatches as well as targeted branch mismatch rules which adjust the tax consequences in either the residence or branch jurisdiction in order to neutralise the hybrid mismatch without disturbing any of the other tax, commercial or regulatory outcomes. The annexes of the report summarise the recommendations and set out a number of examples illustrating the intended operation of the recommended rules.
Cities are crucial for national economic, social and environmental performance. A national urban policy (NUP) has been recognised by the international community as an important instrument for harnessing urbanisation to achieve national and global goals. This report, prepared for the United Nations Conference on Housing and Sustainable Urban Development (Habitat III), provides an assessment of the state and scope of NUPs across 35 OECD countries. It also describes how urban policy, and its place in national political agendas, is evolving.
This publication has been prepared for the Habitat III conference and builds on existing United Nations Human Settlements Programme (UN Habitat) methodology. It is inspired by the joint work of UN-Habitat and the OECD following their co-leadership of Policy Unit 3 on National Urban Policies during the preparations for the New Urban Agenda. The findings of this report will contribute to the global monitoring process of National Urban Policy, as will the Global Report on National Urban Policy, jointly produced by UN Habitat and the OECD.
National schools of government operate in a context of rapidly changing needs and expectations for governments, citizens and civil servants. Drawing on a 2014 survey, the report reviews how schools of government are adapting to address countries’ most pressing political and economic challenges. It analyses best practices, and includes recommendations on designing and implementing whole-of-government and organisation-specific civil service learning and development strategies. The report suggests ways to align learning programmes with the priorities of national governments, to enhance innovative techniques in the delivery and content of learning, and to ensure their stable and adequate funding.
The National Accounts of OECD Countries, Detailed Tables includes, in addition to main aggregates including GDP, final consumption expenditure of households by purpose, simplified accounts for three main sectors: general government, corporations and households. Data are shown for 34 OECD countries and the Euro area back to 2007. Country tables are expressed in national currency. Data are based on the System of National Accounts 2008 (2008 SNA) for all countries except Chile, Japan and Turkey which are presented on the basis of the 1993 SNA.
The 2016 edition of National Accounts of OECD Countries, General Government Accounts is an annual publication, dedicated to government finance which is based on the System of National Accounts 2008 (SNA 2008) for all countries except Chile, Japan and Turkey (SNA 1993). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonised international classification, COFOG.
Dieser Bericht enthält Empfehlungen für nationale Regeln zur Neutralisierung des Effekts hybrider Gestaltungen sowie für entsprechende Änderungen des OECD-Musterabkommens. Wenn sie in nationales Recht umgesetzt sind, werden die Empfehlungen in Teil 1 des Berichts die Effekte von grenzüberschreitenden hybriden Gestaltungen neutralisieren, die zu Mehrfachabzügen ein und desselben Betriebsausgabenpostens bzw. zu einem Betriebsausgabenabzug in einem Staat ohne entsprechende Einnahmenbesteuerung in einem anderen Staat führen. Teil I des Berichts enthält Empfehlungen für Regeln, um hybriden Besteuerungsinkongruenzen in Bezug auf Zahlungen im Rahmen eines hybriden Finanzinstruments oder Zahlungen von einem bzw. an einen hybriden Rechtsträger entgegenzuwirken. Darüber hinaus werden Regeln empfohlen, um indirekten Besteuerungsinkongruenzen entgegenzuwirken, die sich ergeben, wenn die Effekte einer hybriden Gestaltung in einen Drittstaat importiert werden. Die Empfehlungen werden durch einen Kommentar und Beispiele vertieft, die veranschaulichen, wie sie angewendet werden sollten. In Teil 2 des Berichts werden Änderungen des Musterabkommens vorgeschlagen, die gewährleisten sollen, dass hybriden Rechtsträgern (einschließlich doppelt ansässiger Rechtsträger) die Vorteile von Steuerabkommen nur dann gewährt werden, wenn dies tatsächlich angemessen ist. Des Weiteren wird in Teil 2 auf das Zusammenspiel zwischen dem OECD-Musterabkommen und den in Teil 1 empfohlenen nationalen Regeln eingegangen.
This report discusses the need for an integrated and cyclical approach to managing health technology in order to mitigate clinical and financial risks, and ensure acceptable value for money. The analysis considers how health systems and policy makers should adapt in terms of development, assessment and uptake of health technologies. The first chapter provides an examination of adoption and impact of medical technology in the past and how health systems are preparing for continuation of such trends in the future. Subsequent chapters examine the need to balance innovation, value, and access for pharmaceuticals and medical devices, respectively, followed by a consideration of their combined promise in the area of precision medicine. The final chapter examines how health systems can make better use of health data and digital technologies. The report focuses on opportunities linked to new and emerging technologies as well as current challenges faced by policy makers, and suggests a new governance framework to address these challenges.
Nuclear Energy Data is the Nuclear Energy Agency's annual compilation of statistics and country reports documenting nuclear power status in NEA member countries and in the OECD area. Information provided by governments includes statistics on installed generating capacity, total electricity produced by all sources and by nuclear power, nuclear energy policies and fuel cycle developments, as well as projections of nuclear generating capacity and electricity production to 2035, where available. Total electricity generation at nuclear power plants and the share of electricity production from nuclear power plants increased slightly in 2015, by 0.2% and 0.1%, respectively. Two new units were connected to the grid in 2015, in Russia and Korea; two reactors returned to operation in Japan under the new regulatory regime; and seven reactors were officially shut down – five in Japan, one in Germany and one in the United Kingdom. Governments committed to having nuclear power in the energy mix advanced plans for developing or increasing nuclear generating capacity, with the preparation of new build projects progressing in Finland, Hungary, Turkey and the United Kingdom. Further details on these and other developments are provided in the publication's numerous tables, graphs and country reports.
This publication contains "StatLinks". For each StatLink, the reader will find a URL which leads to the corresponding spreadsheet. These links work in the same way as an Internet link.
Wind and solar photovoltaics (PV) are currently the fastest-growing sources of electricity globally. A "next generation" phase of deployment is emerging, in which wind and solar PV are technologically mature and economically affordable.
The success of variable renewable energy (VRE) is also bringing new challenges to the fore. Electricity generation from both technologies is constrained by the varying availability of wind and sunshine. This can make it difficult to maintain the necessary balance between electricity supply and consumption at all times.
As these variable renewables enter this next generation of deployment, the issue of system and market integration becomes a critical priority for renewables policy and energy policy more broadly. The paper highlights that this will require strategic action in three areas:
- System-friendly deployment, aiming to maximise the net benefit of wind and solar power for the entire system
- Improved operating strategies, such as advanced renewable energy forecasting and enhanced scheduling of power plants
- Investment in additional flexible resources, comprising demand-side resources, electricity storage, grid infrastructure and flexible generation
In addition, the paper argues that unlocking the contribution of system-friendly deployment calls for a paradigm shift in the economic assessment of wind and solar power. The traditional focus on the levelised cost of electricity (LCOE) – a measure of cost for a particular generating technology at the level of a power plant – is no longer sufficient. Next-generation approaches need to factor in the system value of electricity from wind and solar power – the overall benefit arising from the addition of a wind or solar power generation source to the power system. System value is determined by the interplay of positives and negatives including reduced fuel costs, reduced carbon dioxide and other pollutant emissions costs, or higher costs of additional grid infrastructure.
In addition to general analysis and recommendations, the paper also includes summaries of three case studies in China, Denmark and South Africa.
Radioactive waste inventory data are an important element in the development of a national radioactive waste management programme since these data affect the design and selection of the ultimate disposal methods. Inventory data are generally presented as an amount of radioactive waste under various waste classes, according to the waste classification scheme developed and adopted by the country or national programme in question. Various waste classification schemes have thus evolved in most countries, and these schemes classify radioactive waste according to its origin, to criteria related to the protection of workers or to the physical, chemical and radiological properties of the waste and the planned disposal method(s).
The diversity in classification schemes across countries has restricted the possibility of comparing waste inventories and led to difficulties in interpreting waste management practices, both nationally and internationally. To help improve this situation, the Nuclear Energy Agency proposed to develop a methodology that would ensure consistency of national radioactive waste inventory data when presenting them in a common scheme. This report provides such a methodology and presenting scheme for spent nuclear fuel and for waste arising from reprocessing. The extension of the methodology and presenting scheme to other types of radioactive waste and corresponding management strategies is envisaged in a second phase.
The National Accounts of OECD Countries, Main Aggregates covers expenditure-based GDP, output-based GDP, income-based GDP, GDP per capita, disposable income, saving and net lending, population and employment. It includes also comparative tables based on purchasing power parities (PPPs) and exchange rates. Data are shown for 34 OECD countries and the Euro area back to 2007. Country tables are expressed in national currency. Data are based on the System of National Accounts 2008 (2008 SNA).
The National Accounts of OECD Countries, Financial Accounts includes financial transactions (both net acquisition of financial assets and net incurrence of liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial operation. Country tables are expressed in national currency. Data are based on the System of National Accounts 2008 (2008 SNA) for all countries except Chile, Japan and Turkey which are presented on the basis of the 1993 SNA.
The National Accounts of OECD Countries, Financial Balance Sheets includes financial stocks (both financial assets and liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial instrument. Data are based on the System of National Accounts 2008 (2008 SNA) for all countries except Chile, Japan and Turkey which are presented on the basis of the 1993 SNA.
Natural Gas Information is a detailed reference work on gas supply and demand covering not only the OECD countries but also the rest of the world, this publication contains essential information on LNG and pipeline trade, gas reserves, storage capacity and prices.
The main part of the book concentrates on OECD countries, showing a detailed supply and demand balance for each country and for the three OECD regions: Americas, Asia-Oceania and Europe, as well as a breakdown of gas consumption by end user. Import and export data are reported by source and destination.
Natural Gas Information is one of a series of annual IEA statistical publications on major energy sources; other reports are Coal Information, Electricity Information, Oil Information and Renewables Information.
Northern Ireland is currently undertaking public administration reforms organised around three main objectives: improving strategic approaches, improving operational delivery of services to citizens and businesses, and improving engagement with people. This review supports those reforms by providing an assessment and recommendations on a wide range of issues, including strategy-setting and co-ordination, strategic government-wide human resources management, open government, regulatory reform and digital government. It highlights areas where Northern Ireland possesses strengths upon which to build future reforms and suggests actions for the future. This is the first Public Governance Review to be conducted by the OECD at the subnational level.
Wind and solar photovoltaics (PV) are currently the fastest-growing sources of electricity globally. A "next generation" phase of deployment is emerging, in which wind and solar PV are technologically mature and economically affordable.
The success of variable renewable energy (VRE) is also bringing new challenges to the fore. Electricity generation from both technologies is constrained by the varying availability of wind and sunshine. This can make it difficult to maintain the necessary balance between electricity supply and consumption at all times.
As these variable renewables enter this next generation of deployment, the issue of system and market integration becomes a critical priority for renewables policy and energy policy more broadly. The paper highlights that this will require strategic action in three areas:
System-friendly deployment, aiming to maximise the net benefit of wind and solar power for the entire system
Improved operating strategies, such as advanced renewable energy forecasting and enhanced scheduling of power plants
Investment in additional flexible resources, comprising demand-side resources, electricity storage, grid infrastructure and flexible generation
In addition, the paper argues that unlocking the contribution of system-friendly deployment calls for a paradigm shift in the economic assessment of wind and solar power. The traditional focus on the levelised cost of electricity (LCOE) – a measure of cost for a particular generating technology at the level of a power plant – is no longer sufficient. Next-generation approaches need to factor in the system value of electricity from wind and solar power – the overall benefit arising from the addition of a wind or solar power generation source to the power system. System value is determined by the interplay of positives and negatives including reduced fuel costs, reduced carbon dioxide and other pollutant emissions costs, or higher costs of additional grid infrastructure.
In addition to general analysis and recommendations, the paper also includes summaries of three case studies in China, Denmark and South Africa.
Nordic Energy Technology Perspectives 2016 presents a clear technological and economical pathway for the Nordic region towards a nearly carbon-neutral energy system in 2050. Nordic countries’ success can send a strong signal to the global community that the ambitions of the Paris Agreement from COP21 are achievable.
The report identifies opportunities for policy makers and the private sector in three strategic areas:
1. Incentivise and plan for a significantly more distributed, flexible and interconnected Nordic electricity system. A decentralised electricity supply with a high share of wind is likely to achieve a carbon-neutral system at lower cost than a system reliant on nuclear and thermal generation. But the shift will require flexibility measures beyond those now provided by Nordic hydropower, as well as a significant increase in cross-border electricity trade.
2. Ramp up technologies to decarbonise energy-intensive industries and long-distance transport. Emissions from industries like steel and cement are the most challenging to reduce, requiring rapid advances in the demonstration and deployment of carbon capture and storage (CCS) and other innovative technologies. Electrification will be at the core of most low-carbon transportation, but long-distance transport will likely require large volumes of biofuels.
3. Tap into cities’ positive momentum to strengthen national decarbonisation and enhance energy efficiency in transport and buildings. Driven in part by air quality, health and congestion objectives, many Nordic cities lead their countries’ decarbonisation efforts, with more ambitious targets and advanced roll-out of electric vehicles.
How can the Netherlands move its school system “from good to great”? This report draws on international experience to look at ways in which the strong Dutch school system might go further still on the path to excellence. Clearly the Dutch school system is one of the best in the OECD, as measured by PISA and PIAAC and is also equitable, with a very low proportion of poor performers. The report therefore proposes an incremental approach to reform, building on strengths while responding to some emerging challenges. The Netherlands should strengthen the quality of early childhood education and care, revisit policies related to early tracking with more objective testing and track decisions, and enhance the permeability of the system. It should develop the professionalism of teachers and school leaders through enhanced collective learning and working, while at the same time strengthening accountability and capacity in school boards. This report will be valuable not only for the Netherlands, but also to the many other education systems looking to raise their performance who are interested in the example of the Netherlands.
The 2015 edition of National Accounts of OECD Countries, General Government Accounts is an annual publication, dedicated to government finance which is based on the System of National Accounts 2008 (SNA 2008) for all countries except Chile, Japan, Korea and Turkey (SNA 1993). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonised international classification, COFOG. These detailed accounts are available for the general government sector. Data also cover the following sub-sectors, according to availability: central government, state government, local government and social security funds.
Nanotechnology is an emerging and promising field for advanced applications in industrial, commercial and medical sectors, and nanomaterials can be found today in sunscreens, deodorants and textiles. Yet these nanomaterials, which are increasing in number, are entering waste streams as part of end-of-life products along with conventional waste, without any real understanding of their environmental impacts or health risks on human beings and living organisms.
This report provides a literature review on four specific waste treatment processes (recycling, incineration, landfilling and wastewater treatment). While state-of-the-art waste treatment facilities may collect, divert or eliminate nanomaterials from these waste streams, the report concludes that knowledge gaps associated with their final disposal remain, underlining the need for further research in this area.