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The Framework on Policy Coherence for Sustainable Development ('the PCSD Framework') provides guidance to governments on how to analyse, apply and track progress on PCSD. It represents a deliverable of the 2012 OECD Strategy on Development and forms part of the Organisation's strategic response to the Sustainable Development Goals (SDGs).
The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integrated tax systems, in which taxation is part of the day-to-day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate. Tax administrations can adopt different types of network strategies for co-operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure, such as developing and emerging economies, leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance.
This review assesses the overall investment climate in the Philippines, looking at investment policy, investment promotion and facilitation, competition policy, infrastructure investment and responsible business conduct. The Review documents successful reform episodes over the past 25 years in the Philippines, assesses their impact and suggests areas for further reforms. It looks at how to raise investment levels by both foreign and domestic enterprises and at how to ensure that such investment contributes to sustainable and inclusive growth. The current macroeconomic situation in the Philippines is favourable, remittances are high, the business process outsource industry is booming, and the new Competition Act will help to make the domestic market more competitive. The Review argues for one further reform push to ease the many restrictions on foreign investors in the Philippines so as to provide an investment climate where all firms can invest and grow.
Innovative approaches such as social impact investment - the provision of finance to organisations addressing social needs with the explicit expectation of a measurable social, as well as financial, return - can help to further drive economic development and improvement in achieving social outcomes.
Food insecurity and malnutrition are major international concerns, especially in rural areas. At the global scale, they have received considerable attention and investment, but the results achieved so far have been mixed. Some countries have made progress at the national level, but still have many citizens who are food insecure, often concentrated in specific geographic areas. Food insecurity and poverty are highly interlinked and have a strong territorial dimension. To provide effective long-term solutions, policy responses must therefore be tailored to the specific challenges of each territory, taking into account a multidimensional response that includes food availability, access, utilisation and stability. This report highlights five case studies and the OECD New Rural Paradigm, presenting an effective framework for addressing food insecurity and malnutrition.
Two numbers convey the dramatic truth and enormous challenge behind the Agenda for 2030 and the Sustainable Development Goals (SDGs): One billion people live on less than USD 2 a day. 1% of the world’s population consumes roughly 30% of its resources. Think about those numbers. They are absurd. But they can be changed if the world comes together to achieve the SDGs set forth by the United Nations in September 2015.
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Deforestation and forest degradation are the second leading human cause of CO2 emissions contributing to global warming according to the Intergovernmental Panel on Climate Change. Given the importance of the sector, it is surprising that there have been relatively few attempts to synthesise evaluation evidence on addressing deforestation to reduce CO2 emissions. This paper aims to attract attention to the existing evidence base.
Le rapport Typology of risks, mitigation measures and incentives in the extractive chain est le premier outil analytique qui propose une analyse factuelle visant à mieux comprendre de quelle manière la corruption – définie comme l’abus de fonctions publiques ou privées pour un bénéfice personnel – fonctionne sur l’ensemble de la chaîne de valeur des industries extractives -mines, pétrole et gaz.
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This Policy Coherence for Development (CODE) report considers the complex policy landscape within which migration occurs and why it is necessary to have mechanisms to better deal with intra- and inter-policy linkages.
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Despite the progress observed by PISA over the last decade, Latin American education systems still have a long way to go to reach world class standards. Ibero-American countries will also need to rethink their instructional system to better anticipate the knowledge and skills it will need to reignite its economy.