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 book provides a comprehensive assessment of the innovation policy of Luxembourg. It is the second such OECD review of Luxembourg's innovation system, following an earlier review published in 2007. Since that time, the system has undergone profound change, notably a rapid expansion in the scale and scope of public sector research, which offers new opportunities for Luxembourg, but also new challenges for innovation policy. The review focuses on the role of government and includes concrete recommendations on how to improve policies that affect innovation and R&D performance.
This report explores the growth prospects for the ocean economy, its capacity for future employment creation and innovation, and its role in addressing global challenges. Special attention is devoted to the emerging ocean-based industries in light of their high growth and innovation potential, and contribution to addressing challenges such as energy security, environment, climate change and food security.
The report examines the risks and uncertainties surrounding the future development of ocean industries, the innovations required in science and technology to support their progress, their potential contribution to green growth and some of the implications for ocean management. Finally, and looking across the future ocean economy as a whole, it explores possible avenues for action that could boost its long-term development prospects while managing the use of the ocean itself in responsible, sustainable ways.
Japan is embarked on a demographic transition without precedent in human history: the population is both declining and ageing rapidly. This raises important questions about the country's future economic geography, as public policies will need both to respond to these shifts and also to shape them. Demographic change will have particularly important implications for the settlement pattern of the country, and this, in turn, will affect Japan's ability to sustain economic growth and the well-being of its citizens. This Review therefore focuses on the spatial implications of demographic change and the response of spatial policies to it, particularly as these interact with other policies aimed at sustaining the productivity growth that a "super-ageing" Japan will need in order to maintain its future prosperity. The Japanese authorities have recently put in place a complex package of long-term spatial and structural policies aimed at meeting this challenge. Their experience should be of first-order interest to other OECD countries, as most face the prospect of rapid population ageing and many are also projected to experience significant population decline over the coming decades.
The 2016 Sweden Review of Innovation Policy deepens the 2012 Review by focusing on six policy initiatives central to the 2008 and 2012 Swedish Research and Innovation Bills, notably: 1) the increase in funding for university research, 2) the establishment of Strategic Research Areas, 3) actions designed to enhance the role of research institutes in Sweden’s innovation system, 4) the definition and funding of Strategic Innovation Areas in collaboration with industrial, academic and research institute actors, 5) the initiation of a Challenge-Driven Innovation programme addressing societal challenges, 6) improved prioritisation and support for Swedish participation in European research and innovation activities.
Study outlining how OECD countries are dealing with the challenges of Open Government Data with a special chapter on the policy context of OGD in the United Arab Emirates.
A timely set of indicators that reflect the level and structure of the efforts undertaken by OECD member countries and selected non-member economies in the field of science and technology.
The Latin American Economic Outlook 2016 is devoted to the evolving relationship between Latin America and China, as well as its prospects in the long term. China's transformation involves a gradual shift in its development strategy, including the rebalancing process from investment to consumption, the demographic transition, the structural transformation towards high value-added goods and services, and a "going-out" policy to approach other regions. This report lays the ground for discussing future trends in the relationship between China and Latin America, given these changing patterns. Based on the analysis of potential transmission channels of China’s new model to the region, which include issues on trade, finance and skills, the outlook aims to identify strategies and policy responses for Latin America to overcome development challenges. Latin America and China can complement each other further and build a mutually beneficial partnership for development.
The Preservation of Records, Knowledge and Memory (RK&M) across Generations initiative was launched by the Nuclear Energy Agency in 2011 to foster international reflection and progress towards this goal and to meet increasing demands by waste management specialists and other interested parties for viable and shared strategies. The RK&M initiative is now in its second phase, which is to last until 2017. Phase I culminated on 15‑17 September 2014 with the organisation of an international conference and debate on "Constructing Memory" held in Verdun, France.
The conference was attended by approximately 200 participants from 17 countries and 3 international organisations. Participants included specialists from the radioactive waste management area and beyond, academics in the fields of archaeology, communications, cultural heritage, geography and history, as well as artists, archivists, representatives from local heritage societies and from communities that could host a radioactive waste repository.
In the field of long-term radioactive waste management, projects to construct repositories normally last from decades to centuries. Such projects will inevitably have an effect on the host community from the planning stage to the end of construction and beyond. The key to a long-lasting and positive relationship between a site and its host community is ensuring that solutions are reached together throughout the entire process. The sustainability of radioactive waste management solutions can potentially be achieved through design and implementation of a facility that provides added cultural and amenity value, as well as economic opportunities, to the local community.
This second edition of Fostering a Durable Relationship Between a Waste Management Facility and its Host Community: Adding Value Through Design and Process highlights new innovations in siting processes and in facility design – functional, cultural and physical – from different countries, which could be of added value to host communities and their sites in the short to long term. These new features are examined from the perspective of sustainability, with a focus on increasing the likelihood that people will both understand the facility and its functions, and remember what is located at the site.
This 2015 update by the NEA Forum on Stakeholder Confidence will be beneficial in designing paths forward for local or regional communities, as well as for national radioactive waste management programmes.