Under Action 14, jurisdictions 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 peer review process is conducted in two stages. Stage 1 assesses jurisdictions 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 1 peer review of the implementation of the Action 14 Minimum Standard by Germany, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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This note presents selected findings based on the set of well-being indicators published in How's Life? 2017.
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Life expectancy in Germany is close to the OECD average, but Germans drink and smoke more than people in many other countries, and obesity rates are increasing. While access to care in Germany is generally good, quality of care indicators show mixed results. Germany spends more on health care than most other countries and is better equipped with health workers and physical resources.
Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
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Selected findings for Germany from the report "Preventing Ageing Unequally"
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Selected findings for Germany from the report "The Pursuit of Gender Equality: An Uphill Battle"
Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (« le Forum mondial ») a publié ce jour les 10 premières notations attribuées dans le cadre de sa nouvelle procédure étendue d’examen par les pairs visant à évaluer la conformité des juridictions à la norme internationale d’échange de renseignements sur demande (norme EOIR) par les administrations fiscales.
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Germany.
The G20 is suffering from ageing populations and declining productivity growth. While a pervasive technology revolution is accelerating globalisation.
The Secretary-General was in Hamburg on 7-8 July 2017 to attend the G20 Leaders Summit where he delivered remarks in various sessions of the Summit, including on the benefits and challenges of digitalisation.