These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
The OECD Observer, the organisation’s public policy magazine, was launched in November 1962, and this interview with its first editor, Anker Randsholt, was originally published as “Anchor man” in the 40th anniversary edition.
We are faced with a paradox: never before in the course of human history have we enjoyed better standards of living, working and health as we do in this present period of globalisation–and still many people turn against globalisation. Why?
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.
I would like to thank Minister Ulla Tornes and Permanent Secretary Ulrik Vestergaard Knudsen for hosting us; and I would also like to highlight the leadership of Klavs Holm the Danish Ambassador to the OECD in setting up such an ambitious agenda. Last but not least, let me welcome representatives of the MCM co-Chairs, Australia and the United Kingdom and, of course, BIAC and TUAC.
It is a pleasure to be with you in Copenhagen. This conference fits neatly with the reflection which Denmark has been leading as Chair of the 2017 OECD Ministerial Council Meeting, whose theme is making globalisation work for all.
Mr. Angel Gurría, Secretary-General of the OECD, was in Copenhagen on 27 April 2017 to hold a series of meetings to prepare the OECD’s annual Ministerial Council Meeting (MCM), taking place next 7-8 June under the chairmanship of Denmark.
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Denmark had the 20th highest tax wedge among the 35 OECD member countries in 2016. The country had the 21st highest position in 2015. The average single worker in Denmark faced a tax wedge of 36.5% in 2016 compared with the OECD average of 36.0%.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
In many ways, primary care in Denmark performs well. Danish primary care is trusted and valued by patients, and is relatively inexpensive. But there are important areas where it needs to be strengthened. Most critically, Danish primary care is relatively opaque in terms of the performance data available at local level. Greater transparency is vital in the next phase of reform and sector strengthening. Robust information on quality and outcomes empowers patients and gives them choice. It can support GPs to benchmark themselves, and engage in continuous quality improvement. It also allows the authorities to better understand where they should direct additional resources. This report draws on evidence and best practice from across OECD health systems to support Denmark in: agreeing on the steps that will strengthen its primary care sector, delivering high-quality, patient-centred care, and establishing a sustainable footing as the foundation for a high-performing health system.