Browse by: "2023"

This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the current standard for Passion Fruit. It demonstrates the quality parameters on high quality photographs. Thus it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in this produce.

Tendances des impôts sur la consommation présente des informations sur la taxe sur la valeur ajoutée/la taxe sur les produits et services (TVA/TPS) ainsi que sur les droits d'accise dans les pays membres de l'OCDE. Cette publication contient également des informations sur les aspects internationaux de l'évolution de la TVA/TPS et sur l'efficacité de cet impôt. Elle décrit également un ensemble de dispositions dans le domaine des impôts sur la consommation sur le tabac, les boissons alcoolisées, les véhicules à moteur et les carburants pour l'aviation.

Il est essentiel de traiter de manière constructive les subventions dans le commerce mondial pour atteindre l’objectif des dirigeants du G-20 qui consiste à réformer et à renforcer le système commercial multilatéral. Le recours croissant à des subventions ayant un effet de distorsion modifie les courants d’échanges et d’investissements, affaiblit la valeur des consolidations tarifaires et des autres engagements en matière d’accès aux marchés, et ébranle le soutien du public en faveur du libre-échange. Des divergences marquées sur les subventions contribuent aux tensions commerciales mondiales qui nuisent à la croissance et au niveau de vie.

Tratar las subvenciones del comercio mundial de manera constructiva es un elemento central del objetivo de los líderes del G20 de reformar y reforzar el sistema multilateral de comercio. La utilización cada vez mayor de subvenciones causantes de distorsión altera los flujos comerciales y de inversión, menoscaba el valor de las consolidaciones arancelarias y otros compromisos de acceso a los mercados y erosiona el apoyo público al libre comercio. Las pronunciadas diferencias en torno a las subvenciones están contribuyendo a las tensiones comerciales mundiales, que perjudican al crecimiento y los niveles de vida.

Energy efficiency indicators are key to tracking energy efficiency progress for a variety of purposes (e.g. policy making, monitoring targets, making energy projections, developing scenarios and planning, and benchmarking). This guide is for professionals and decision makers, describing options and good practices for the collection of energy end-use data and the development of energy efficiency indicators at the national level. In parallel, it can also be used as an assessment tool, helping countries/economies to locate their starting point, and to identify appropriate targets according to their respective national interests and priorities.The roadmap presented here encompasses the results of a consultation exercise across countries and presents good practices and practical tips. It acknowledges that there is no single solution, but a number of possible pathways instead, depending on national contexts and priorities. The roadmap is a strategic document looking at the whole value chain in the development of efficiency indicators, from the initial point where the need for data and indicators arises up to the later dissemination and data use stages, and is meant to be a useful resource for practitioners across the globe in the development of energy efficiency indicators.

With more chronic conditions and an ageing population, a growing share of the population will need end-of-life care, reaching close to 10 million people by 2050. While end-of-life care services help improve quality of life through relieving pain and other symptoms, currently, there are substantial gaps in the provision of services. More than half of deaths still occur in hospital across OECD countries, despite home generally being the preferred place of death, because of lack of appropriate services and poor care co-ordination. There are marked inequalities in access with people from higher education twice as likely to receive end-of-life care services than those with low education. Planning, recording of wishes and shared decision-making fall short of what is desirable, with only one-quarter of wishes being recorded in the form of advance directives. People at the end of life do not always receive appropriate symptom relief, while others suffer from overtreatment. This report suggests avenues to improve care for the dying by enhancing measurement and monitoring of quality and rethinking funding and governance models of care. End-of-life care could also be improved by increasing knowledge among health care staff across different care settings, and making communication around the topic more person-centred.

Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.

Tackling methane in the coal sector is a major opportunity for climate action that can also strengthen energy security. Experience shows that there are several steps countries can take today – using existing technologies and tools – that can lead to significant reductions in methane emissions from coal mining. This report highlights the lessons learned in different coal-producing jurisdictions to support the development of smart and effective methane regulation. It then provides detailed guidance on the process of designing, drafting and implementing new regulations. Finally, it discusses the different regulatory approaches currently in use for methane, with the aim of providing a comprehensive toolkit for policy makers.

This report uses rich administrative data from different registers in Finland to evaluate the impact of two types of training available to jobseekers: labour market training; and self-motivated training. Training outcomes are examined that go beyond the probability of employment and how different population groups are affected. The report also assesses the framework for impact evaluation of active labour market policies (ALMPs) in Finland, covering the whole cycle of evidence-based policy making from strategy and planning of evaluations, resources, data collection and evaluation methodologies to dissemination of evidence and use in policy making. Finally, the report makes recommendations for improving the effectiveness of Finland’s ALMPs and strengthening the capacity of the Finnish authorities in conducting ALMP impact evaluations. This report is the eleventh in a series of country reports on policies to connect people with better jobs. It was produced as part of the OECD’s project with the European Commission which aims to raise the quality of the data collected and their use in the evaluation of the effectiveness of ALMPs.

This report analyses the development of mortality assumptions to build mortality tables to better protect retirement income provision. Mortality assumptions are necessary to ensure the sustainability of lifetime incomes. It explores considerations and traditional approaches for developing mortality tables, as well as provides an international overview of longevity trends and drivers over the last several decades, including the impact of the COVID-19 pandemic. The report also details the standard mortality tables developed across OECD member countries and offers guidelines to assist regulators and supervisors in assessing whether the mortality assumptions and tables used in the context of retirement income provision are appropriate.

Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.

Les profils sur le cancer par pays : Belgique 2023 sur le cancer par pays identifient les forces, les faiblesses et les domaines d’action spécifiques de chacun des 27 États membres de l’UE, de l’Islande et de la Norvège, afin d’orienter les investissements et les interventions aux niveaux européen, national et régional dans le cadre du plan “Vaincre le cancer en Europe”. Le profil sur le cancer fournit une synthèse des points suivants : la charge nationale du cancer, les facteurs de risque du cancer (en mettant l’accent sur les facteurs de risque liés au comportement et à l’environnement), les programmes de détection précoce, (les performances en matière de soins oncologiques (en mettant l’accent sur l’accessibilité, la qualité des soins, les coûts et l’impact de COVID-19 sur les soins oncologiques).

In de Landenprofielen Kanker worden voor elk van de 27 EU-lidstaten, IJsland en Noorwegen de sterke punten, uitdagingen en specifieke actiegebieden vastgesteld, om de investeringen en maatregelen op EU, nationaal en regionaal niveau in het kader van het Europees kankerbestrijdingsplan te sturen. Elk nationaal kankerprofiel geeft een korte samenvatting van: de nationale kankerlast; risicofactoren voor kanker (met de nadruk op gedrags- en omgevingsrisicofactoren); programma’s voor vroegtijdige opsporing; prestaties van de kankerzorg (met de nadruk op toegankelijkheid, kwaliteit van de zorg, kosten en het effect van COVID-19 op de kankerzorg).

This profile identifies strengths, challenges and specific areas of action on cancer prevention and care in Luxembourg as part of the European Cancer Inequalities Registry, a flagship initiative of Europe’s Beating Cancer Plan. It provides a short synthesis of: the national cancer burden; risk factors for cancer (focusing on behavioural and environmental risk factors); early detection programmes; and cancer care performance (focusing on accessibility, care quality, costs and the impact of COVID-19 on cancer care).

This profile identifies strengths, challenges and specific areas of action on cancer prevention and care in France as part of the European Cancer Inequalities Registry, a flagship initiative of Europe’s Beating Cancer Plan. It provides a short synthesis of: the national cancer burden; risk factors for cancer (focusing on behavioural and environmental risk factors); early detection programmes; and cancer care performance (focusing on accessibility, care quality, costs and the impact of COVID-19 on cancer care).

This profile identifies strengths, challenges and specific areas of action on cancer prevention and care in Belgium as part of the European Cancer Inequalities Registry, a flagship initiative of Europe’s Beating Cancer Plan. It provides a short synthesis of: the national cancer burden; risk factors for cancer (focusing on behavioural and environmental risk factors); early detection programmes; and cancer care performance (focusing on accessibility, care quality, costs and the impact of COVID-19 on cancer care).

Na temelju pregleda trendova i stanja zdravstvene skrbi u području raka po zemljama utvrđuju se prednosti, nedostaci i konkretna područja djelovanja za svaku od 27 država članica EU-a te Island i Norvešku kako bi se usmjerila ulaganja i intervencije na razini EU-a, država i regija u okviru europskog plana za borbu protiv raka. Svaki profil raka u zemlji pruža kratku sintezu: nacionalnog opterećenja rakom ; čimbenika rizika za rak (s fokusom na čimbenike rizika u ponašanju i okolišu) ;programa ranog otkrivanja ; učinkovitosti skrbi za rak (s fokusom na dostupnost, kvalitetu skrbi, troškove i utjecaj COVID-19 na liječenje raka).