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BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 130 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework.
Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard.
This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 124 jurisdictions. It assesses implementation for the 1 January - 31 December 2019 period.
The sale of publicly-owned oil, gas and minerals can have a significant impact on the development trajectory of resource-rich developing and emerging economies due to the large volume of commodities sold and the amount of money involved. Therefore, getting the buyer selection process right is a crucial step to prevent potential public revenue losses that can arise through sub-optimal allocation and corruption.
This Guidance is intended to strengthen state-owned enterprises (SOEs)’ capacity to market commodities and optimise the value of resources sold. It explains how SOEs can set up transparent and competitive buyer selection procedures that reduce discretion, close opportunities for favouritism and corruption, ultimately leading to increased revenues for improved development outcomes. Based on the review of existing selection and procurement processes, the Guidance provides recommendations for countering key corruption challenges at each step of the buyer selection process, and identifies examples of best practices. This Guidance complements the work of the Extractive Industries Transparency Initiative (EITI) on recommended disclosures of buyer selection procedures by SOEs.
This sixth edition of Health at a Glance Asia/Pacific presents a set of key indicators of health status, the determinants of health, health care resources and utilisation, health care expenditure and financing and quality of care across 27 Asia-Pacific countries and territories. It also provides a series of dashboards to compare performance across countries and territories, and a thematic analysis on the impact of the COVID-19 outbreak on Asia/Pacific health systems. Drawing on a wide range of data sources, it builds on the format used in previous editions of Health at a Glance, and gives readers a better understanding of the factors that affect the health of populations and the performance of health systems in these countries and territories. Each of the indicators is presented in a user-friendly format, consisting of charts illustrating variations across countries and territories and over time, brief descriptive analyses highlighting the major findings conveyed by the data, and a methodological box on the definition of the indicators and any limitations in data comparability. An annex provides additional information on the demographic and economic context in which health systems operate.
The 2020 edition of Health at a Glance: Europe focuses on the impact of the COVID‑19 crisis. Chapter 1 provides an initial assessment of the resilience of European health systems to the COVID-19 pandemic and their ability to contain and respond to the worst pandemic in the past century. Chapter 2 reviews the huge health and welfare burden of air pollution as another major public health issue in European countries, and highlights the need for sustained efforts to reduce air pollution to mitigate its impact on health and mortality. The five other chapters provide an overview of key indicators of health and health systems across the 27 EU member states, 5 EU candidate countries, 3 European Free Trade Association countries and the United Kingdom. Health at a Glance: Europe is the first step in the State of Health in the EU cycle.
Housing is key to inclusive growth. It is the biggest spending item of household budgets, the main driver of wealth accumulation and biggest source of debt for most households. Housing and the neighbourhood in which people live also have important implications for individual health, employment and educational outcomes – effects that can begin in childhood and can last a lifetime. Nevertheless, the housing market may also present a barrier to inclusive growth for some groups, such as low-income households, children, youth, seniors and the homeless.
The COVID-19 pandemic has highlighted even more abruptly just how important housing issues are to people, and prompted governments to introduce a range of emergency housing supports. However, the pandemic has also underscored the need for governments to develop more structural responses to address persistent housing challenges.
This report assesses the key underlying pre-COVID-19 housing policy issues and proposes a series of recommendations to support more inclusive housing outcomes. These include measures to address some of the structural barriers to inclusive growth in the housing market, as well as measures to address the specific housing challenges facing vulnerable groups.
Health at a Glance: Latin America and the Caribbean 2020 presents key indicators on health and health systems in 33 Latin America and the Caribbean countries. This first Health at a Glance publication to cover the Latin America and the Caribbean region was prepared jointly by OECD and the World Bank. Analysis is based on the latest comparable data across almost 100 indicators including equity, health status, determinants of health, health care resources and utilisation, health expenditure and financing, and quality of care. The editorial discusses the main challenges for the region brought by the COVID-19 pandemic, such as managing the outbreak as well as mobilising adequate resources and using them efficiently to ensure an effective response to the epidemic. An initial chapter summarises the comparative performance of countries before the crisis, followed by a special chapter about addressing wasteful health spending that is either ineffective or does not lead to improvement in health outcomes so that to direct saved resources where they are urgently needed.
Ayudar a los países a mejorar la vida de sus ciudadanos requiere una cooperación internacional al desarrollo que sea eficaz. Los principios de la Alianza Global para la Cooperación Eficaz al Desarrollo – apropiación por parte de los países socios; enfoque en resultados; alianzas incluyentes; transparencia y rendición de cuentas – han estado guiando las relaciones entre los socios para el desarrollo durante casi una década, ayudándoles a fortalecer y mejorar la forma en que cooperan y asegurando que todos los ciudadanos estén involucrados en el proceso.
La Organización para la Cooperación y el Desarrollo Económicos (OCDE) y el Programa de las Naciones Unidas para el Desarrollo (PNUD) trabajan juntos para evaluar el progreso en el uso de estos principios. En 2018, 86 países y territorios en colaboración con más de 100 socios para el desarrollo, recopilaron información para servir de base para este trabajo y generar evidencia. Al destacar dónde se han realizado progresos y dónde persisten desafíos, este trabajo sirve para informar a los gobiernos y a sus socios sobre cómo fortalecer la acción colectiva hacia el avance de la Agenda 2030 de Desarrollo Sostenible.
How’s Life? charts whether life is getting better for people in 37 OECD countries and 4 partner countries. This fifth edition presents the latest evidence from an updated set of over 80 indicators, covering current well-being outcomes, inequalities, and resources for future well-being. Since 2010, people’s well-being has improved in many respects, but progress has been slow or deteriorated in others, including how people connect with each other and their government. Large gaps by gender, age and education persist across most well-being outcomes. Generally, OECD countries that do better on average also feature greater equality between population groups and fewer people living in deprivation. Many OECD countries with poorer well-being in 2010 have since experienced the greatest gains. However, advances in current well-being have not always been matched by improvements in the resources that sustain well-being over time, with warning signs emerging across natural, human, economic and social capital. Beyond an overall analysis of well-being trends since 2010, this report explores in detail the 15 dimensions of the OECD Better Life Initiative, including health, subjective well-being, social connections, natural capital, and more, and looks at each country’s performance in dedicated country profiles.
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 135 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework.
Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard.
This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 112 jurisdictions. It assesses implementation for the 1 January - 31 December 2018 period.
This profile provides a concise and policy-relevant overview of health and the health system in Hungary as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system.
This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.
This report explores how data and digital technology can help achieve policy objectives and drive positive transformation in the health sector while managing new risks such as privacy, equity and implementation costs. It examines the following topics: improving service delivery models; empowering people to take an active role in their health and their care; improving public health; managing biomedical technologies; enabling better collaboration across borders; and improving health system governance and stewardship. It also examines how health workforces should be equipped to make the most of digital technology. The report contains findings from surveys of OECD countries and shares a range of examples that illustrate the potential benefits as well as challenges of the digital transformation in the health sector. Findings and recommendations are relevant for policymakers, health care providers, payers, industry as well as patients, citizens and civil society.
Khuyến nghị của Hội đồng về Hướng dẫn về Quản trị Công ty trong Doanh nghiệp
Nhà nước
Về Khả năng áp dụng của Bộ Hướng dẫn và định nghĩa
I. Lý do cho việc Nhà nước đóng vai trò Chủ sở hữu
II. Nhà nước đóng vai trò chủ sở hữu
III. Doanh nghiệp Nhà nước Trên Thị trường
IV. Đối xử công bằng với cổ đông và các nhà đầu tư khác
V. Quan hệ với các bên có quyền lợi liên quan và kinh doanh có trách nhiệm
VI. Công bố thông tin và tính minh bạch
VII. Trách nhiệm của Hội đồng Quản trị trong Doanh nghiệp Nhà nước Hướng
dẫn chi tiết cho Bộ Hướng dẫn.
Health at a Glance compares key indicators for population health and health system performance across OECD members, candidate and partner countries. It highlights how countries differ in terms of the health status and health-seeking behaviour of their citizens; access to and quality of health care; and the resources available for health. Analysis is based on the latest comparable data across 80 indicators, with data coming from official national statistics, unless otherwise stated.
Alongside indicator-by-indicator analysis, an overview chapter summarises the comparative performance of countries and major trends, including how much health spending is associated with staffing, access, quality and health outcomes. This edition also includes a special focus on patient-reported outcomes and experiences, with a thematic chapter on measuring what matters for people-centred health systems.
Good health is a key component of people’s well-being. It is a value in itself but – through its influence on social, education and labour market outcomes – being in good or bad health has also wider implications on people’s chances of leading a fulfilling and productive life. Yet, even in the OECD countries, health inequality persists with severe consequences on the goal of promoting inclusive growth. This report documents a comprehensive range of inequalities in health and health systems to the detriment of disadvantaged population groups in a large set of OECD and EU countries. It assesses the gaps in health outcomes and risk factors between different socio-economic groups. When it comes to health systems, the report measures inequalities in health care utilisation, unmet needs and the affordability of health care services. For each of these different domains, the report identifies groups of countries that display higher, intermediate, and low levels of inequality. The report makes a strong case for addressing health-related inequalities as a key component of a policy strategy to promote inclusive growth and reduce social inequalities. It also provides a framework for more in-depth analyses on how to address these inequalities at country level.
This report assesses well-being in the four largest urban agglomerations of the province of Córdoba and provides policy recommendations to strengthen regional development practices, and ultimately improve people’s well-being. Using around 30 statistical indicators, the report analyses the performance of Córdoba’s agglomerations in 12 well-being dimensions in comparison with 391 regions of 36 OECD countries and 98 regions of Brazil, Peru, Colombia and Costa Rica. The report also documents the well-being inequalities between Córdoba’s four agglomerations and suggests three priorities areas which the province should focus on to tackle well-being challenges: i) Ensure that well-being indicators guide future decision-making; ii) Continue strengthening and modernising the provincial statistical system to expand the evidence-base; and, iii) Strengthen governance arrangements for more effective, efficient and inclusive regional development policy outcomes.
This report discusses policies and practices that shape quality and equity in early childhood education and care. It examines how the work environment, including the educational background of staff, and the policies that shape teaching approaches affect the quality of the education provided to our youngest learners. The book concludes with an overview of current thinking about how young children use, and are affected by, information and communication technologies (ICT). Linking the way children interact with ICT inside of school to the way they already use it outside of school could be the key to unlocking technology’s potential for learning.
Children learn at a faster rate during the first five years of their life than at any other time, developing cognitive, and social and emotional skills that are fundamental to their future achievements and well-being throughout childhood and as adults. Despite compelling evidence that high quality early childhood education and care programmes can make a crucial difference to children’s progress through school and success in adult life, large differences in access to and the quality of these programmes persist within and across countries.
This report documents how the ongoing digital transformation is affecting people’s lives across the 11 key dimensions that make up the How’s Life? Well-being Framework (Income and wealth, Jobs and earnings, Housing, Health status, Education and skills, Work-life balance, Civic engagement and governance, Social connections, Environmental quality, Personal security, and Subjective well-being). A summary of existing studies highlights 39 key impacts of the digital transformation on people’s well-being. The review shows that these impacts can be positive as digital technologies expand the boundaries of information availability and enhance human productivity, but can also imply risks for people’s well-being, ranging from cyber-bullying to the emergence of disinformation or cyber-hacking. In sum, making digitalisation work for people’s well-being would require building equal digital opportunities, widespread digital literacy and strong digital security. Continued research and efforts in improving statistical frameworks will be needed to expand our knowledge on the many topics covered in this report.
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions.
This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019.
In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
Half a million higher education graduates enter the labour market every year in Mexico. While their labour market outcomes are considerably better on average than those of upper secondary education graduates, some higher education graduates face periods of inactivity and unemployment. Many graduates who find work end up being over-qualified or working in the informal sector. This report finds that the Mexican higher education system needs to be better aligned with the labour market to help students develop the skills employers seek. Students need better support to succeed in their higher education studies and develop labour market relevant skills, which will help facilitate their achievement of good outcomes in the workforce. This calls for a comprehensive whole-of-government approach and the involvement of all higher education stakeholders. The report proposes a set of policy recommendations to address these issues and help Mexican higher education graduates achieve better outcomes in the labour market.
The report was developed as part of the OECD Enhancing Higher Education System Performance project and is a companion to the OECD report, The Future of Mexican Higher Education: Promoting Quality and Equity, which focuses on broader issues in higher education, including governance, funding, quality and equity, as well as two key sectors of higher education: teacher education colleges and professional and technical institutions.