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Denne profil giver et kortfattet og politisk fokuseret overblik over sundhedstilstanden og sundhedssystemet i Danmark, som en del af den bredere serie af nationale sundhedsprofiler fra initiativet State of Health in the EU. Den præsenterer en kortfattet analyse, der omfatter følgende nøgleaspekter: den aktuelle sundhedstilstand i Danmark; sundhedsdeterminanterne med fokus på adfærdsmæssige risikofaktorer; organiseringen af det danske sundhedssystem; og en evaluering af sundhedssystemets effektivitet, tilgængelighed og modstandsdygtighed. Desuden præsenterer 2023-udgaven et tematisk afsnit om mental sundhed og tilknyttede tjenester i Danmark.
Denne profil er udarbejdet i samarbejde mellem OECD og European Observatory on Health Systems and Policies, i samarbejde med Europa-Kommissionen.
This report assesses the use of online dispute resolution (ODR) in Latvia. It looks at the country’s efforts to modernise its justice system and develop dispute resolution mechanisms, identifies areas for improvement in line with the OECD ODR Framework, and provides examples of the application of ODR in other countries. The assessment is enriched by the application of the OECD ODR Framework to three specific types of claims – simplified and warning procedures, and consumer claims. It provides recommendations for successfully implementing ODR in Latvia and broadly modernising the justice sector to ensure better access to justice for all.
En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
The Digital Government Review of Romania evaluates the efforts made by the government to transition towards digital government. It provides in-depth analysis and actionable policy recommendations to improve institutional governance, digital investments, digital talent and skills, government service delivery and the strategic use of data, including open government data. The findings can help Romania use digital technology and data to make its public sector more responsive, resilient and proactive in serving citizens and businesses.
Las Directrices sobre Participación Ciudadana de la OCDE están dirigidas a cualquier funcionario o institución pública con intención de llevar a cabo un proceso de participación ciudadana. Las directrices describen diez pasos para diseñar, planificar, implementar y evaluar un proceso de participación ciudadana, y describen ocho métodos diferentes para implicar a los ciudadanos: información y datos, cabildos abiertos, consultas públicas, innovación abierta, ciencia ciudadana, monitoreo cívico, presupuestos participativos y procesos deliberativos representativos. Las directrices se ilustran con ejemplos y orientaciones prácticas basadas en datos recopilados por la OCDE. Por último, se presentan nueve principios rectores para ayudar a garantizar la calidad de estos procesos.
Dieses Profil bietet einen prägnanten und auf die Gesundheitspolitik ausgerichteten Überblick über den Gesundheitszustand und das Gesundheitssystem in Deutschland als Teil der umfassenderen Serie von Ländergesundheitsprofilen im Rahmen der Initiative ""State of Health in the EU"". Es präsentiert eine eindeutige Analyse, die folgende Schlüsselaspekte umfasst: den aktuellen Gesundheitszustand in Deutschland; die Determinanten der Gesundheit, mit Schwerpunkt auf Verhaltensrisikofaktoren; die Organisation des deutschen Gesundheitssystems; und eine Bewertung der Effektivität, Zugänglichkeit und Resilienz des Gesundheitssystems. Darüber hinaus enthält die Ausgabe von 2023 einen thematischen Abschnitt zum Stand der psychischen Gesundheit und der zugehörigen Leistungen in Deutschland.
Dieses Profil ist das Ergebnis gemeinsamer Arbeit der OECD und des Europäischen Observatoriums für Gesundheitssysteme und -politiken, in Zusammenarbeit mit der Europäischen Kommission.
This profile provides a concise and policy-focused overview of the state of health and the healthcare system in Denmark, as a part of the broader series of Country Health Profiles from the State of Health in the EU initiative. It presents a succinct analysis encompassing the following key aspects: the current health status in Denmark; the determinants of health, focusing on behavioural risk factors; the organisation of the Danish healthcare system; and an evaluation of the health system's effectiveness, accessibility, and resilience. Moreover, the 2023 edition presents a thematic section on the state of mental health and associated services in Denmark.
This profile is the collaborative effort of the OECD and the European Observatory on Health Systems and Policies, carried out in cooperation with the European Commission.
Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
Government action plays a pivotal role in ensuring secure and sustainable energy transitions and combatting the climate crisis. Energy policy is critical not just for the energy sector but also for meeting environmental, economic and social goals. Governments need to respond to their country’s specific needs, adapt to regional contexts and help address global challenges. In this context, the International Energy Agency (IEA) conducts Energy Policy Reviews to support governments in developing more impactful energy and climate policies.
This Energy Policy Review was prepared in partnership between the Government of Denmark and the IEA. It draws on the IEA's extensive knowledge and the inputs of expert peers from IEA member countries to assess Denmark’s most pressing energy sector challenges and provide recommendations on how to address them, backed by international best practices. The report also highlights areas where Denmark’s leadership can serve as an example in promoting secure clean energy transitions. It also promotes the exchange of best practices among countries to foster learning, build consensus and strengthen political will for a sustainable and affordable clean energy future.
Brazil's public governance efforts have been seen as a model for other Latin American countries in areas such as civil service reform, open and digital government. However, in line with regional trends, trust in government and public institutions in Brazil has consistently declined in recent decades, hindering inclusive and sustainable growth, as well as social cohesion. The COVID-19 and other emerging crises have further exacerbated this trend and highlighted the need to strengthen the resilience of public institutions. Brazil is the first country in Latin America to undertake an OECD study on the main drivers of trust in public institutions, as part of a broader effort in building trustworthy relationships between the people and institutions. This report provides novel evidence on Brazilian people’s expectations and evaluation of government’s reliability, responsiveness, openness, integrity and fairness, based on the OECD Trust Survey. Based on this evidence, it identifies opportunities to further enhance trust, including improving the delivery and responsiveness of public services, enhancing foresight, planning, and preparedness to address long-term challenges, and promoting communication and engagement between the government and the people.
Nei Paesi OCSE, un adulto in età lavorativa su sette si identifica quale persona con disabilità. Molte di loro sono escluse dalla possibilità di avere un lavoro significativo e hanno bassi livelli di reddito e di impegno sociale. I governi possono contribuire a creare un ambiente che sostenga l'integrazione sociale e lavorativa delle persone con disabilità. Il presente rapporto esamina l'efficacia del sistema di protezione sociale per le persone con disabilità in Italia. Riassume inoltre i risultati di un progetto pilota condotto in quattro regioni per testare una valutazione alternativa della disabilità. L'attuale processo di valutazione può talvolta negare i servizi alle persone che hanno bisogno di sostegno, mentre è generoso con le persone con problemi di salute significativi ma che non presentano una disabilità grave. Una valutazione della disabilità che tenga conto degli aspetti medici e funzionali, aiuta a indirizzare i servizi e le risorse verso le persone più bisognose. Inoltre, aiuta ad armonizzare l'accesso alle prestazioni e ai servizi di disabilità in tutto il Paese. L'attuazione della riforma sulla disabilità si è rivelata difficile in Italia. Il presente rapporto offre evidenza del fatto che la riforma può migliorare le condizioni delle persone con disabilità.
One in seven working age adults identifies as having a disability in OECD countries. Many of them are excluded from meaningful work and have low levels of income and social engagement. Governments can help create an environment that supports social and labour market integration for people with disability. This report reviews the effectiveness of the social protection system for people with disability in Italy and summarises the results of a pilot carried out in four regions testing an alternative disability assessment. The current assessment process can sometimes deny services to people in need of support while being generous to people with significant health problems but who are not experiencing severe disability. A disability assessment that takes medical and functional aspects into account helps to direct services and resources to those most in need and to harmonise access to disability support across the country. Implementing disability reform has proved to be difficult in Italy in the past decade. This report provides evidence that reform can improve outcomes for people with disability.
Partindo de lições aprendidas na África Central, Oriental, Austral, Ocidental e Norte de África, o relatório Dinâmicas do desenvolvimento em África propõe recomendações políticas e partilha as boas práticas de todo o continente. Com base nas mais recentes estatísticas, a análise da dinâmica do desenvolvimento pretende apoiar os líderes africanos a alcançar os objetivos da Agenda 2063 da União Africana a todos os níveis: continental, regional, nacional e local.
Esta edição explora a forma como a África poderá atrair investimentos que ofereçam maior coerência entre objetivos económicos, sociais e ambientais. Os seus mais recentes dados e análises visam apoiar os decisores políticos a melhorar as avaliações de risco, reforçar as parcerias de base africana e a acelerar a integração regional de forma a aumentar os investimentos sustentáveis. Dois capítulos continentais analisam o cenário de investimento de África e as prioridades políticas associadas. Cinco capítulos regionais propõem recomendações específicas em domínios estratégicos, incluindo ecossistemas naturais, energias renováveis, financiamento climático e cadeias de valor agroalimentares.
O relatório Dinâmicas do desenvolvimento em África contribui para o debate político entre governos, cidadãos, empresários e investigadores da União Africana. Propõe uma nova colaboração entre países e regiões, centrada na aprendizagem mútua e na preservação de bens comuns. Este relatório resulta de uma parceria entre a Comissão da União Africana e o Centro de Desenvolvimento da OCDE.
In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be high, particularly around the value of the extracted minerals. This toolkit provides practical and meaningful guidance for developing countries to determine the price of minerals sold to related parties using the arm’s length principle. It offers a framework on how to use transfer pricing principles to apply the Comparable Uncontrolled Price method, including identifying the primary economic factors that influence the price of minerals (“mineral pricing framework”) to ensure that developing countries are able to tax mineral exports appropriately. It also includes simplified administrative approaches to pricing mineral sales that could reduce the administrative burden for developing countries.
In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as bauxite, which is ultimately used in the aluminum value chain. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of bauxite in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax mineral exports appropriately. It also provides worked examples on how to accurately apply the mineral pricing framework to bauxite.
As Diretrizes da OCDE para Empresas Multinacionais sobre Conduta Empresarial Responsável são recomendações dirigidas pelos governos às empresas multinacionais. Elas visam promover as contribuições positivas por parte das empresas para o progresso econômico, ambiental e social, e minimizar os impactos adversos nas questões abrangidas pelas Diretrizes que possam estar associados às operações, produtos e serviços de uma empresa. As Diretrizes abrangem as principais áreas de responsabilidade empresarial, incluindo direitos humanos, direitos trabalhistas, meio ambiente, suborno, interesses do consumidor, divulgação, ciência e tecnologia, concorrência e tributação. A edição de 2023 das Diretrizes contém recomendações atualizadas para a conduta empresarial responsável em áreas-chave, como alterações climáticas, biodiversidade, tecnologia, integridade empresarial e devida diligência na cadeia de fornecimento, bem como procedimentos de implementação atualizados para os Pontos de Contato Nacionais para a Conduta Empresarial Responsável.
The disposal of long-lived radioactive waste in a deep geological repository (DGR) is a scientifically and technically credible solution that meets the need for long-term safety without reliance on active monitoring and management. Nevertheless, it is important to assess the potential risks that may be associated with such a nuclear installation and to ensure that an appropriate regime is in place to adequately compensate third parties in case they suffer nuclear damage caused by a DGR. Therefore, countries developing or intending to develop DGRs must take into account nuclear third party liability regime(s) as long as they apply to the disposal facilities. Those regimes establish a specific legal system that deviates from general tort law principles, including strict and exclusive liability of the operator of a nuclear installation, which will have to maintain a compulsory financial security to cover its liability.
Given the unusually long life cycles of such installations, this report discusses issues that concern future generations against the background of the currently applicable legal frameworks for the operation of nuclear installations, and existing technical knowledge, conscious that both will evolve. Nevertheless, it is important to identify and address potential issues regarding nuclear liability with the currently applicable legal frameworks and to set a clear framework for the applicable nuclear liability regime(s) during the different phases of operation of the DGR.
Coastal shipping – maritime transport that takes place between ports on the same continent – represents around half of the global shipping market. It is also crucial to the connectivity of island regions and regional development. Decarbonising coastal shipping presents both challenges and opportunities, as does the growing concentration of ownership in the maritime transport sector. This report outlines the most pressing challenges the coastal shipping sector currently faces and provides governments and policy makers with concrete actions to help address them.
This report explores how governments in Latin America and the Caribbean can use digital technology and data to foster responsiveness, resilience and proactiveness in the public sector. This report looks at governance frameworks, digital government capabilities, data-driven public sector, public service design and delivery, and digital innovation in the public sector. It identifies trends, challenges, strengths, and opportunities for cross-border collaboration and provides policy recommendations to achieve an efficient and sustainable digital transformation of governments across the region.