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  • 1-September-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Denmark (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Denmark.
  • 2-July-2020

    English

    Quality Early Childhood Education and Care for Children Under Age 3 - Results from the Starting Strong Survey 2018

    The experience of children under age 3 with early childhood education and care (ECEC) is crucial for their learning, development and well-being and for parents’ return to work. Despite increasing recognition of the importance of ECEC for the youngest children, little is known about this sector. The OECD Starting Strong Teaching and Learning International Survey (TALIS Starting Strong) is the first international survey that focuses on the ECEC workforce. It asks staff and leaders about themselves and their settings, including the practices they use with children and their views on the sector. This thematic report focusses on ECEC for children under age 3, an option of the Survey in which four countries (Denmark, Germany, Israel and Norway) participated. The report answers many questions that are important for parents, actors in the field, and policy makers.
  • 24-June-2020

    English, PDF, 870kb

    Over the Rainbow? The Road to LGBTI Inclusion - How does Denmark compare?

    This note provides a comprehensive overview of the extent to which laws in Denmark and OECD countries ensure equal treatment of LGBTI people, and of the complementary policies that could help foster LGBTI inclusion.

  • 30-April-2020

    English, PDF, 348kb

    Taxing Wages: Key findings for Denmark

    The tax wedge for the average single worker in Denmark remained the same at 35.4 percentage points between 2018 and 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 14-April-2020

    English

    Synthesising good practices in fiscal federalism - Key recommendations from 15 years of country surveys

    The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD’s work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination.
  • 9-March-2020

    English

    Aid at a glance charts

    These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.

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  • 9-March-2020

    English, PDF, 1,272kb

    How's life in Denmark?

    This note presents selected findings based on the set of well-being indicators published in How's Life? 2020.

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  • 5-March-2020

    English

    Open, Useful and Re-usable data (OURdata) Index: 2019

    This paper presents and discusses the general findings and key policy messages of the 2019 OECD Open, Useful and Re-usable data (OURdata) Index, and provides a detailed analysis of the results for each pillar and sub-pillar. Additionally, it assesses the main advancements and challenges related to the design and implementation of open government data (OGD) policies in OECD member and partner countries by comparing the results for 2019 with those of the 2017 edition. This policy paper contributes to the OECD work on the digital transformation of the public sector, including digital government and data-driven public sector and open government data.
  • 5-December-2019

    English, PDF, 388kb

    Revenue Statistics: Key findings for Denmark

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Denmark decreased by 0.8 percentage points from 45.7% in 2017 to 44.9% in 2018. The corresponding figure for the OECD average was a slight increase of 0.1 percentage point from 34.2% to 34.3% over the same period.

  • 28-November-2019

    English

    Denmark: Country Health Profile 2019

    This profile provides a concise and policy-relevant overview of health and the health system in Denmark 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.
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