Publications


  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Australia (Stage 1) - 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 1 peer review of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.
  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 1) - 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 1 peer review of the implementation of the Action 14 Minimum Standard by Mexico, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.
  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Portugal (Stage 1) - 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 1 peer review of the implementation of the Action 14 Minimum Standard by Portugal, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.
  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 1) - 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 1 peer review of the implementation of the Action 14 Minimum Standard by Ireland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.
  • 24-August-2018

    English

    OECD Competition Assessment Reviews: Portugal - Volume II - Self-Regulated Professions

    Several of Portugal’s product markets remain among the most heavily regulated in the OECD, not least in the services sector. As vital inputs into the business sector, the liberal professions, such as legal services, architects and engineers, generate up to 1.8 times their value in outputs when they are used by firms. Having structural flaws such as access restrictions and reserved tasks, adversely affect the availability of such services for firms, there hence their ability to effectively compete in the markets. Regulatory restrictions also hamper innovation, efficiency and productivity within the liberal professions themselves. Against this backdrop, this report analyses Portuguese regulations for 13 self-regulated liberal professions (lawyers, solicitors, notaries, bailiffs, architects, engineers, technical engineers, certified accountants, auditors, economists, customs brokers, nutritionists and pharmacists). Using the OECD Competition Assessment Toolkit to structure the analysis, the project analysed 923 pieces of legislation. The report identifies 323 legal provisions which could be removed or amended to lift regulatory barriers to competition. The analysis of the Portuguese legislation and professions has been complemented by research into international experience and wide consultations with stakeholders from the public and private sectors. The OECD recommendations aim to remove or modify the identified provisions in order to be less restrictive in the access or exercise of the professions, to the benefit of businesses and consumers alike, while still achieving the policy objectives as stated by the Portuguese government. This report identifies the sources of those benefits and, where possible, provides quantitative estimates.
  • 24-August-2018

    English

    OECD Competition Assessment Reviews: Portugal - Volume I - Inland and Maritime Transports and Ports

    Several of Portugal’s product markets remain among the most heavily regulated in the OECD, not least in the services sector. The inland and maritime transports in Portugal are a vital part of the business environment, ensuring the movement of goods and passengers and allowing for inputs into the business sector to arrive when and where they are needed. Regulatory restrictions on entry, on the market structure, and on company formation adversely affect the ability of firms, whether providers or customers, to effectively compete in the markets. Regulatory restrictions also hamper innovation, efficiency and productivity. Against this backdrop, this report analyses Portuguese regulations for road, railway and maritime transport and many anxilary services (such as vehicle inspection centres), as well as Portugal’s ports. Using the OECD Competition Assessment Toolkit to structure the analysis, the project analysed 904 pieces of legislation. The report identifies 405 legal provisions which could be removed or amended to lift regulatory barriers to competition. The analysis of the Portuguese legislation has been complemented by research into international experience and wide consultations with stakeholders from the public and private sectors. The OECD recommendations aim to remove or modify the restrictive provisions in order to benefit businesses and consumers, while still achieving the policy of the Portuguese government. This report identifies the sources of those benefits and, where possible, provides quantitative estimates.
  • 20-August-2018

    English

    OECD Territorial Reviews: Morelos, Mexico - Monitoring Progress and Special Focus on Accessibility

    This report assesses the extent to which the state of Morelos, Mexico has implemented the OECD recommendations set in the Territorial Review of Morelos, published in 2017. The recommendations addressed matters of human capital, education, skills, innovation, territorial development, sustainable development, governance and public finances. For each of them, the monitoring toolkit indicates areas of change, identifies bottlenecks and proposes ways forward. The timeframe of implementation is also considered. The report further analyses the impacts of the earthquake of 19 September 2017 and the policy responses adopted in its aftermath. It offers advice on how to lead a reconstruction process that delivers a better state of affairs than the previous one, especially concerning territorial development and infrastructure investments. It advances a new topic, on connectivity and accessibility, in view of recent investments in rail and road infrastructure.
  • 8-August-2018

    English

    OECD Regulatory Enforcement and Inspections Toolkit

    How regulations are implemented and enforced, and how compliance is ensured and promoted, are critical determinants of whether a regulatory system is working as intended. Inspections are one of the most important ways to enforce regulations and to ensure regulatory compliance. Based on the 2014 OECD Best Practice Principles for Regulatory Enforcement and Inspection, this Toolkit offers government officials, regulators, stakeholders and experts a simple tool for assessing the inspection and enforcement system in a given jurisdiction, institution or structure. Its checklist of 12 criteria can be used to identify strengths and weaknesses, gauge actual performance, and pinpoint areas for improvement.
  • 2-août-2018

    Français

    La philanthropie privée pour le développement

    Le rôle que joue l’action philanthropique dans la promotion du développement durable suscite une attention considérable. Ce rapport remet en question les idées reçues sur le volume, la nature et le potentiel de l’engagement des fondations dans les pays en développement et sur le rôle que ces fondations peuvent jouer pour contribuer à la réalisation des Objectifs de développement durable. Il présente les conclusions d’une enquête et des analyses inédites étayées par des données mondiales et comparables inédites qui renseignent sur la manière dont les fondations œuvrent à l’appui du développement.

    Le rapport examine les apports de ressources que les fondations philanthropiques consacrent au développement, ainsi que leurs priorités et leurs pratiques et comportements en matière de partenariat. Il apporte des éclairages nouveaux et formule des recommandations concrètes pour optimiser le rôle de l’action philanthropique à l’appui du développement durable.

    Le rapport présente un intérêt pratique pour les responsables de l’action publique et les décideurs des organisations de la société civile, des entreprises sociales et des fondations. Il est le fruit d’une collaboration étroite entre le Réseau mondial des fondations œuvrant pour le développement (netFWD), hébergé par le Centre de développement de l’OCDE, et la Direction de la coopération pour le développement de l’OCDE.
    Also AvailableEgalement disponible(s)
  • 31-juillet-2018

    Français

    Analyse coûts-avantages et environnement - Avancées théoriques et utilisation par les pouvoirs publics

    La présente publication examine les avancées récentes de l’analyse coûts-avantages (ACA) environnementale. Celle-ci correspond à l’application de l’ACA aux projets ou aux politiques qui visent explicitement à améliorer la qualité de l’environnement ou qui ont, d’une manière ou d’une autre, un effet indirect sur les milieux naturels. Cette publication s’appuie sur l’ouvrage précédent de l’OCDE rédigé par David Pearce et al. (2006), qui partait du constat que la conjonction d’un certain nombre d’avancées de l’ACA modifiait la manière dont bien des économistes recommanderaient de mettre en œuvre cet instrument, surtout dans le contexte de projets ou de politiques ayant des impacts environnementaux considérables.
    Cette publication n’a pas seulement pour principal objectif d’évaluer les progrès accomplis : elle cherche également à déterminer en quoi certaines évolutions illustrent des questions thématiques centrales ayant des conséquences pour l’application concrète de l’ACA environnementale dans le cadre de l’élaboration des politiques et de l’évaluation des projets d’investissement.
    Le thème sans doute le plus important a trait à la contribution de l’économie du climat face au défi que constitue l’évaluation des mesures publiques visant à atténuer le changement climatique (ou à s’y adapter). Les travaux dans ce domaine ont accru l’intérêt porté au mode d’évaluation des coûts et des avantages à très long terme et ils ont notamment montré à quel point les procédures classiques de détermination du taux d’actualisation social deviennent problématiques dans un contexte intergénérationnel et quelles pourraient être les nouvelles approches requises. La contribution de l’économie du climat a également suscité une réflexion plus poussée sur l’incertitude dans le cadre de l’ACA, en particulier en présence d’effets incertains qui peuvent avoir des impacts (négatifs) de grande ampleur.
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>