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Publications


  • 27-June-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Netherlands (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 the Netherlands, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 27-June-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (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 the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 27-June-2019

    English

    LNG Market Trends and Their Implications - Structures, drivers and developments of major Asian importers

    The market structure and trends for the Asian liquefied natural gas (LNG) market have evolved dramatically since this fuel was introduced in the late 1960s. While traditional markets such as Japan or Korea have held their position as the largest consumers in the region, their domestic markets have changed under the influence of liberalisation policies, which have led to different stages of market opening.In parallel, the emergence of fast-growing LNG importers such as the People’s Republic of China has led to substantial market growth, which has coincided with more diversification on the supply side. Such an evolution in the contractual structure has had implications for price formation towards more diversity in indexation and more cross-influences between regional markets.
  • 27-June-2019

    English

    Digital Government in Peru - Working Closely with Citizens

    This digital government study explores the state of the digitalisation of the public sector in Peru. It addresses recent efforts to build an institutional and legal framework to support the digital transformation of the public sector. It also discusses the design and delivery of, and access to, public services, and the role that digital technologies can play in improving them. Finally, this report assesses the state of data governance and open data in Peru’s public sector.
  • 27-June-2019

    English

    Strengthening SMEs and Entrepreneurship for Productivity and Inclusive Growth - OECD 2018 Ministerial Conference on SMEs

    SMEs that grow have a considerable positive impact on employment creation, innovation, productivity growth and competitiveness. Digital technologies and global value chains offer new opportunities for SMEs to participate in the global economy, innovate and strengthen productivity. Yet SMEs are lagging behind in the digital transition and are disproportionately affected by market failures, trade barriers, policy inefficiencies and the quality of institutions. A cross-cutting approach to SME policy can enhance SME innovation and scale-up, as well as their contributions to inclusive growth. This includes a business environment conducive to risk-taking and experimentation by entrepreneurs, as well as access to entrepreneurship competencies, management and workforce skills, technology, innovation, and networks.
  • 27-juin-2019

    Français

    Résultats de TALIS 2018 (Volume I) - Des enseignants et chefs d’établissement en formation à vie

    Les enseignants consacrent-ils davantage de temps à l’enseignement et à l’apprentissage dans un cours type par rapport aux années précédentes? Se sentent-ils préparés à enseigner lorsqu’ils débutent dans le métier? À quel type de programmes de développement professionel continu participent-ils et quel en est l’impact sur leur pratique? Ce rapport examine tout d’abord comment les enseignants appliquent leurs connaissances et leurs compétences dans la classe sous forme de pratiques pédagogiques, et s’accompagne d’une analyse de la composition démographique de ces classes et du climat de l’établissement en vue de fournir un contexte sur les environnements d’apprentissage. Le volume étudie ensuite la manière dont les enseignants acquièrent leurs connaissances et leurs compétences au cours de leurs études et formation, ainsi que les moyens qu’ils prennent pour les développer par le biais du développement professionnel continu au cours de leur carrière. Ce rapport, qui s’appuie sur les voix des enseignants et des chefs d’établissement, offre une série d’orientations stratégiques visant à renforcer les connaissances et les compétences du corps enseignant à l’appui de sa professionnalisation. L’Enquête internationale sur l’enseignement et l’apprentissage de l’OCDE (TALIS) est la seule enquête de cette envergure qui interroge les enseignants et les chefs d’établissement sur leurs conditions de travail et leurs environnements d’apprentissage, et agit comme un baromètre de la profession tous les cinq ans. Les résultats du cycle 2018 explorent et examinent les diverses dimensions du professionnalisme de l’enseignant et du chef d’établissement dans les systèmes éducatifs.
  • 26-June-2019

    English

    Price Setting and Price Regulation in Health Care

    The objectives of this study are to describe experiences in price setting and how pricing has been used to attain better coverage, quality, financial protection, and health outcomes. It builds on newly commissioned case studies and lessons learned in calculating prices, negotiating with providers, and monitoring changes. Recognising that no single model is applicable to all settings, the study aimed to generate best practices and identify areas for future research, particularly in low- and middle-income settings.The report and the case studies were jointly developed by the OECD and the WHO Centre for Health Development in Kobe (Japan).
  • 25-June-2019

    English

    Open Government in Argentina

    Argentina is undertaking an ambitious reform to move beyond open government to become an 'open state'. This review assesses Argentina’s progress with implementing the 10 provisions of the 2017 OECD Recommendation of the Council on Open Government. Based on extensive data gathered from all branches and levels of government, as well as civil society, this review assesses the progress made to date in these reforms and highlights good practices. It also provides guidance on how Argentina can better align its public sector reform with the Recommendation to achieve its vision.
  • 25-June-2019

    English

    Digital Government Review of Argentina - Accelerating the Digitalisation of the Public Sector

    This Digital Government Review highlights the efforts taking place in Argentina to digitalise and improve data governance in its public sector and build the foundations for a digital government. The review explores Argentina’s institutional, legal and policy frameworks and their strategic role in the digital transformation of the public sector. The report also discusses how to reinforce the capacity of the public sector to 'go digital' and better respond to citizens' needs. It explores how ICT procurement, management, and commissioning can help improve public sector accountability and efficiency, as well as support greater policy coherence and compliance with digital government standards. The review ends with a discussion on the state of data governance in the public sector, including data leadership and stewardship, rules and platforms for data production, sharing and interoperability, data protection, data federation, and open government data initiatives.
  • 25-June-2019

    English

    Lives in Crises - What Do People Tell Us About the Humanitarian Aid They Receive?

    In May 2016, the World Humanitarian Summit represented a turning point for humanitarian policies. The Summit gave the impetus to seriously reflect on how to operate in environments where people’s needs don’t coincide anymore with existing mandates and sectors. The OECD believes that an effective humanitarian response is the one that addresses affected people’s needs in a timely and efficient manner. One way to measure effectiveness is to ask aid beneficiaries what they think about the aid they get. With this is mind, the OECD initiated a first round of surveys during the cycle 2016-2017 in six countries affected by different type of crisis : Lebanon, Afghanistan, Haiti, Iraq, Somalia and Uganda. Two years after the World humanitarian Summit, the OECD and Ground Truth Solutions took another round of surveys in the same countries, plus Bangladesh. The purpose of this second round of surveys is to assess whether the commitments made at the World Humanitarian Summit, including the Grand Bargain, are having a tangible impact on people’s lives in the most difficult contexts in the world. This paper provides some answers to this question.
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