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  • 9-April-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Austria (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 Austria, which is accompanied by a document addressing the implementation of best practices.
  • 9-April-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Italy (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 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 Italy.
  • 9-avril-2020

    Français

    Accroître l'efficacité des mécanismes de règlement des différends – Rapport par les pairs de PA, Luxembourg (Phase 2) - Cadre inclusif sur le BEPS : Action 14

    Aux termes de l'Action 14, les juridictions se sont engagées à mettre en œuvre un standard minimum afin d'améliorer l'efficacité et l'efficience de la procédure amiable (PA). La PA est prévue à l'article 25 du modèle de convention fiscale de l'OCDE et engage les pays à s'efforcer de résoudre les différends relatifs à l'interprétation et à l'application des conventions fiscales. Le Standard Minimum de l'Action 14 a été traduit en termes de référence précis, et une méthodologie a été établie pour le processus d'examen par les pairs et le suivi de cet examen. Le Standard Minimum est complété par un ensemble de bonnes pratiques. Le processus d'examen par les pairs se déroule en deux phases. La première phase consiste à évaluer les juridictions par rapport aux termes de référence du standard minimum, selon un calendrier d'examen convenu. La seconde phase procède au suivi des recommandations formulées dans le rapport d'examen par les pairs de phase 1 des juridictions. Le présent rapport reflète les résultats de l'évaluation par les pairs de phase 1 de la mise en œuvre du Standard Minimum de l'Action 14 par le Luxembourg, qui s'accompagne d'un document traitant de la mise en œuvre des bonnes pratiques.
  • 9-avril-2020

    Français

    Accroître l'efficacité des mécanismes de règlement des différends – Rapport par les pairs de PA, France (Phase 2) - Cadre inclusif sur le BEPS : Action 14

    Aux termes de l'Action 14, les juridictions se sont engagées à mettre en œuvre un standard minimum afin d'améliorer l'efficacité et l'efficience de la procédure amiable (PA). La PA est prévue à l'article 25 du modèle de convention fiscale de l'OCDE et engage les pays à s'efforcer de résoudre les différends relatifs à l'interprétation et à l'application des conventions fiscales. Le Standard Minimum de l'Action 14 a été traduit en termes de référence précis, et une méthodologie a été établie pour le processus d'examen par les pairs et le suivi de cet examen. Le processus d'examen par les pairs se déroule en deux phases. La première phase consiste à évaluer les juridictions par rapport aux termes de référence du standard minimum, selon un calendrier d'examen convenu. La seconde phase procède au suivi des recommandations formulées dans le rapport d'examen par les pairs de phase 1 des juridictions. Le présent rapport reflète les résultats de l'évaluation par les pairs de phase 1 de la mise en œuvre du Standard Minimum de l'Action 14 par la France.
  • 9-April-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Sweden (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 Sweden, which is accompanied by a document addressing the implementation of best practices.
  • 9-April-2020

    English

    The 2018 OECD International Survey of Scientific Authors

    This technical paper describes the methodology and main features of the second pilot of the OECD International Survey of Scientific Authors (ISSA2). ISSA2 was carried out in 2018 to provide evidence on the nature and effects of digitalisation in science. This paper describes the key design and implementation feature of the ISSA2 online survey. It also provides an overview of the data collected focusing on the profiles of the survey respondents in relation to the broader population they represent. This aims to guide third-party research use of the data and code made openly available under two different access regimes.
  • 9-April-2020

    English

    Measuring consumer detriment and the impact of consumer policy - Feasibility study

    This paper examines possible methodologies for estimating consumer detriment, as well as the impacts of consumer agency actions and consumer policy more broadly. It also provides practical guidance for developing and strengthening the effectiveness of consumer policymaking frameworks. The report was prepared to inform a project by the OECD Committee on Consumer Policy (CCP) to explore ways to ensure that consumer policymaking is based on the best available data on likely costs and benefits.
  • 9-April-2020

    English

    Charting the digital transformation of science - Findings from the 2018 OECD International Survey of Scientific Authors (ISSA2)

    This paper presents the results of the 2018 OECD International Survey of Scientific Authors (ISSA2), a global online survey designed and implemented to measure the key features of the digital transformation of science. The paper explores the potential impacts of digitalisation based on a combination of different indicators on research impact and responses from nearly 12 000 authors across the world. The evidence shows that although digital activity is pervasive, the transformation is uneven across fields and sectors, and is influenced by factors such as norms, experience, skills and data availability. Overall, scientists appear to be optimistic about the potential of digitalisation, especially in relation to the efficiency of research and collaboration across national borders. This paper is also the first analysis to leverage a new OECD approach to data collection in priority science policy topics for which evidence might be scarce or insufficiently timely.
  • 8-April-2020

    English

    Trustworthy artificial intelligence (AI) in education - Promises and challenges

    This paper was written to support the G20 artificial intelligence (AI) dialogue. With the rise of artificial intelligence (AI), education faces two challenges: reaping the benefits of AI to improve education processes, both in the classroom and at the system level; and preparing students for new skillsets for increasingly automated economies and societies. AI applications are often still nascent, but there are many examples of promising uses that foreshadow how AI might transform education. With regard to the classroom, this paper highlights how AI can accelerate personalised learning, the support of students with special needs. At the system level, promising uses include predictive analysis to reduce dropout, and assessing new skillsets. A new demand for complex skills that are less easy to automate (e.g. higher cognitive skills like creativity and critical thinking) is also the consequence of AI and digitalisation. Reaching the full potential of AI requires that stakeholders trust not only the technology, but also its use by humans. This raises new policy challenges around 'trustworthy AI', encompassing the privacy and security of data, but also possible wrongful uses of data leading to biases against individuals or groups.
  • 8-April-2020

    English

    North Korea: The last transition economy?

    The North Korean economy has been a statistical black hole for decades but is undergoing substantial transformations. Rapid post-war industrialisation was not sustained beyond the mid-1960s and South Korea’s economy far outpaced North Korea’s during the next three decades, during which trend growth declined and turned negative as Soviet support ended and the terms of trade with China became less friendly. Today, GDP in North Korea is reportedly lower than in 1990, notwithstanding a larger population, and gross national income per capita is probably down to only a tiny fraction of South Korea’s.
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