Browse by: "H"

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 on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a 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 countries 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 of rulings; and v) transparency on certain aspect of intellectual property regimes.

This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.

How’s Life? 2017 charts the promises and pitfalls for people’s well-being in 35 OECD countries and 6 partner countries. It presents the latest evidence from 50 indicators, covering both current well-being outcomes and resources for future well-being, and including changes since 2005. During this period there have been signs of progress, but gains in some aspects of life have been offset by losses elsewhere. This fourth edition highlights the many faces of inequality, showing that gaps in people’s achievements and opportunities extend right across the different dimensions of well-being. It exposes divisions according to age, gender, and education, and reveals pockets of inequality in all OECD countries. It also brings to light the many well-being disadvantages that migrants face in adapting to life abroad. Additionally, the report examines governance as seen from the citizen’s perspective, revealing gaps between public institutions and the people they serve. Finally, it provides a country-by-country perspective, pinpointing strengths, challenges and changes in well-being over time in 41 country profiles.

How’s Life? is part of the OECD Better Life Initiative, which features a range of studies and analysis about people’s well-being and how to measure it, and includes the interactive Better Life Index website.

This new edition of Health at a Glance presents the most recent comparable data on the health status of populations and health system performance in OECD countries. Where possible, it also reports data for partner countries (Brazil, China, Colombia, Costa Rica, India, Indonesia, Lithuania, Russian Federation and South Africa). The data presented in this publication come from official national statistics, unless otherwise stated.

This edition contains a range of new indicators, particularly on risk factors for health. It also places greater emphasis on time trend analysis. Alongside indicator-by-indicator analysis, this edition offers snapshots and dashboard indicators that summarise the comparative performance of countries, and a special chapter on the main factors driving life expectancy gains.

BEPS Action 5 is one of the four BEPS minimum standards that 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 contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified. The results are reported as at October 2017.

The report also contains guidance on preferential tax regimes, including timelines for amending regimes, how certain features of preferential regimes will be monitored, and guidance on the requirement that jurisdictions offering preferential regimes must require substantial activities to be undertaken in the regime.

Este informe se basa en los resultados del ejercicio de monitoreo global 2016 realizado con el patrocinio de la Alianza Global para la Cooperación Eficaz al Desarrollo y muestra una panorámica de los avances conseguidos en principios acordados internacionalmente que buscan mejorar la cooperación del desarrollo.

La entrega de datos e información para realizar el ejercicio de monitoreo fue liderado por 81 países, con la participación de más de 125 socios bilaterales y multilaterales en el desarrollo, así como cientos de organizaciones de la sociedad civil, representantes del sector privado y otros actores relevantes del desarrollo de los países participantes. Este informe muestra las conclusiones del ejercicio sobre la base de un meticuloso análisis y agregación de dicha información. Su objetivo es estimular y nutrir el diálogo sobre políticas a nivel de país, regional e internacional, generando una base de evidencias para promover medidas colectivas futuras que fortalezcan la contribución de la cooperación eficaz al desarrollo a la implementación de Agenda para el Desarrollo Sostenible 2030 y la consecución de los Objetivos de Desarrollo Sostenible.

El informe confirma la importancia de contar con principios y compromisos para fortalecer el enfoque del desarrollo en los resultados, velar por la apropiación nacional del proceso y la inclusión de las alianzas para el desarrollo, además de mejorar la transparencia y la rendición mutua de cuentas en torno a las gestiones en pos del desarrollo.

Higher education policy is the key to lifelong learning and this is particularly important as the ageing population is increasing in many countries. It is a major driver of economic competitiveness in an increasingly knowledge-driven global economy and it also brings social cohesion and well-being. Countries are increasingly aware that higher education institutions need to foster the skills required to sustain a globally competitive research base and improve knowledge dissemination to the benefit of society. Kazakhstan’s higher education system has made progress over the past ten years.  However, there is scope for improvement in delivering labour-market relevant skills to Kazakhstanis, and in supporting economic growth through research and innovation.

In examining the higher education system in Kazakhstan, this report builds on a 2007 joint OECD/World Bank review: Reviews of National Policies for Education: Higher Education in Kazakhstan 2007. Each chapter presents an overview of progress made in the past decade across the main areas explored in the 2007 report. These include quality and relevance, access and equity, internationalisation, research and innovation, financing and governance. The report also examines policy responses to evolving dynamics in higher education and the wider socio-economic changes.

This fourth edition of Health at a Glance: Europe presents key indicators of health and health systems in the 28 EU countries, 5 candidate countries to the EU and 3 EFTA countries. This 2016 edition contains two main new features: two thematic chapters analyse the links between population health and labour market outcomes, and the important challenge of strengthening primary care systems in European countries; and a new chapter on the resilience, efficiency and sustainability of health systems in Europe, in order to align the content of this publication more closely with the 2014 European Commission Communication on effective, accessible and resilient health systems. This publication is the result of a renewed collaboration between the OECD and the European Commission under the broader "State of Health in the EU" initiative, designed to support EU member states in their evidence-based policy making.

This fourth 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 health care quality across 27 Asia-Pacific countries and economies. 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 economies.

Each of the indicators is presented in a user-friendly format, consisting of charts illustrating variations across countries and over time, brief descriptive analyses highlighting the major findings conveyed by the data, and a methodological box on the definition of the indicator and any limitations in data comparability. An annex provides additional information on the demographic context in which health systems operate.

This edition is a joint OECD, WHO/WPRO and WHO/SEARO publication.

Health workers are the cornerstone of health systems, playing a central role in providing health services to the population and improving health outcomes. The demand and supply of health workers have increased over time in all OECD countries, with jobs in the health and social sector accounting for more than 10% of total employment now in several OECD countries. This publication reviews key trends and policy priorities on health workforce across OECD countries, with a particular focus on doctors and nurses given the preeminent role that they have traditionally played in health service delivery.

Heavy liquid metals such as lead or lead-bismuth have been proposed and investigated as coolants for fast reactors since the 1950s. More recently, there has been renewed interest worldwide in the use of these materials to support the development of systems for the transmutation of radioactive waste. Heavy liquid metals are also under evaluation as a reactor core coolant and accelerator-driven system neutron spallation source. Several national and international R&D programmes are ongoing for the development of liquid lead-alloy technology and the design of liquid lead-alloy-cooled reactor systems.

In 2007, a first edition of the handbook was published to provide deeper insight into the properties and experimental results in relation to lead and lead-bismuth eutectic technology and to establish a common database. This handbook remains a reference in the field and is a valuable tool for designers and researchers with an interest in heavy liquid metals.

The 2015 edition includes updated data resulting from various national and international R&D programmes and contains new experimental data to help understand some important phenomena such as liquid metal embrittlement and turbulent heat transfer in a fuel bundle. The handbook provides an overview of liquid lead and lead-bismuth eutectic properties, materials compatibility and testing issues, key aspects of thermal-hydraulics and existing facilities, as well as perspectives for future R&D.

How’s Life? describes the essential ingredients that shape people’s well-being in OECD and partner countries. It includes a wide variety of statistics, capturing both material well-being (such as income, jobs and housing) and the broader quality of people’s lives (such as their health, education, work-life balance, environment, social connections, civic engagement, subjective well-being and safety). The report documents the latest evidence on well-being, as well as changes over time, and the distribution of well-being outcomes among different groups of the population.

This third edition of How’s Life? develops our understanding of well-being in new ways. There is a special focus on child well-being, which finds that not all children are getting a good start in life, and those living in less affluent families face more risks to their well-being. The report introduces new measures to capture some of the natural, human, social and economic resources that play a role in supporting well-being over time. A chapter on volunteering suggests that volunteer work can create a virtuous circle: doing good makes people feel good, and brings a variety of other well-being benefits to both volunteers and to society at large. Finally, the report looks at inequalities in well-being across different regions within countries, demonstrating that where people live can shape their opportunities for living well.

How’s Life? is part of the OECD Better Life Initiative, which features a series of publications on measuring well-being, as well as the Better Life Index, an interactive website that aims to involve citizens in the debate about what a better life means to them.