Publications


  • 16-September-2014

    English

    Guidance on Transfer Pricing Documentation and Country-by-Country Reporting

    This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.
  • 16-September-2014

    English

    Neutralising the Effects of Hybrid Mismatch Arrangements

    This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
  • 16-September-2014

    English

    Geographic Variations in Health Care - What Do We Know and What Can Be Done to Improve Health System Performance?

    Variations in health care use within a country are complicated. In some cases they may reflect differences in health needs, in patient preferences or in the diffusion of a therapeutic innovation; in others they may not. There is evidence that some of the observed variations are unwarranted, signalling under- or over-provision of health services, or both. This study documents geographic variations for high-cost and high-volume procedures in select OECD countries. It finds that there are wide variations not only across countries, but within them as well. A mix of patient preferences and physician practice styles likely play an important part in this, but what part of the observed variations reflects over-provision, or whether there are unmet needs, remain largely unexplained. This report helps policy makers better understand the issues and challenges around geographic variations in health care provision and considers the policy options.
  • 16-September-2014

    English

    OECD Reviews of Innovation Policy: Netherlands 2014

    This book provides a comprehensive assessment of the innovation system of the Netherlands, focusing on the role of government and including concrete recommendations on how to improve policies that affect innovation and R&D performance.
  • 15-September-2014

    English

    Accountability and Democratic Governance - Orientations and Principles for Development

    The ability of citizens to demand accountability and more open government is fundamental to good governance. There is growing recognition of the need for new approaches to the ways in which donors support accountability, but no broad agreement on what changed practice looks like. This publication aims to provide more clarity on the emerging practice. Based on four country studies Mali, Mozambique, Peru and Uganda, a survey of donor innovations and cutting-edge analysis in this field, and the findings of a series of special high-level international dialogues on how to best support accountability support to parliaments, political parties, elections and the media. The publication takes the view that a wholesale shift in behaviour is required by parts of the development assistance community - moving outside conventional comfort zones and changing reflexes towards new approaches to risk taking, analysis and programming around systems of accountability and ‘do no harm’ efforts in political engagement.This piece is aimed at a range of development practitioners, as well as a wider audience, including civil society actors and citizens around the world who interact with donors working on accountability support.
  • 11-September-2014

    English

    Few and Far - The Hard Facts on Stolen Asset Recovery

    Corruption has a devastating impact on developing and transition countries, with estimates of $20 billion to $40 billion per year stolen by public officials, a figure equivalent to 20 to 40 percent of official development assistance flows. The return of the proceeds of corruption— asset recovery—can have a significant development impact. Returns can be used directly for development purposes, such as improvements in the health and education sectors and reintegration of displaced persons, with additional benefits of improved international co-operation and enhanced capacity of law enforcement and financial management officials. Development agencies and those committed to development effectiveness have a role in the asset recovery process. They have made international commitments to fight corruption and recover the proceeds of corruption in the Third High Level Forum on Aid Effectiveness: Accra Agenda for Actions, held in Accra, Ghana, in 2008, and in the Fourth High Level Forum on Aid Effectiveness: Partnership for Effective Development, held in Busan, Republic of Korea, in 2011. Despite these efforts, there has been difficulty in translating these commitments into concrete action. This StAR-OECD publication reports on how OECD countries are performing on asset recovery.Drawing on data collected between 2006 and 2012, the report provides recommendations and good practices, and suggests specific actions for development agencies. Few and Far is primarily intended to support the anti-corruption and asset recovery efforts of developed and developing jurisdictions, with a particular focus on actions for development agencies. In addition, civil society organisations engaged in governance and development issues may wish to use these findings and recommendations in their reports and advocacy efforts.
  • 9-September-2014

    English

    Education at a Glance 2014 - Highlights

    Education at a Glance 2014: Highlights summarises the OECD’s flagship compendium of education statistics, Education at a Glance. It provides easily accessible data on key topics in education today, including:
    • Education levels and student numbers: How far have adults studied, and how does early childhood education affect student performance later on?
    • Higher education and work: How many young people graduate from tertiary education, and how easily do they enter the world of work?
    • Economic and social benefits of education: How does education affect people’s job prospects, and what is its impact on incomes?
    • Paying for education: What share of public spending goes on education, and what is the role of private spending?
    • The school environment: How many hours do teachers work, and how does class size vary?

    Each indicator is presented on a two-page spread. The left-hand page explains the significance of the indicator, discusses the main findings, examines key trends and provides readers with a roadmap for finding out more in the OECD education databases and in other OECD education publications. The right-hand page contains clearly presented charts and tables, accompanied by dynamic hyperlinks (StatLinks) that direct readers to the corresponding data in Excel™ format.

  • 9-September-2014

    English

    Capturing the Multiple Benefits of Energy Efficiency - A Guide to Quantifying the Value Added

    The traditional focus on energy savings as the main goal of energy efficiency policy has, at times, led to an underestimation of the full value of energy efficiency in both national and global economies. Energy efficiency can bring multiple benefits, such as enhancing the sustainability of the energy system, supporting strategic objectives for economic and social development, promoting environmental goals and increasing prosperity.The aim of this book is two-fold: to build knowledge of the multiple benefits of energy efficiency, and to demonstrate how policy makers and other stakeholders can use existing tools to measure and maximise the benefits they seek. Five key benefits areas – macroeconomic development; public budgets; health and wellbeing; industrial productivity; and energy delivery – are investigated in-depth, showing compelling returns when the value of multiple benefits is calculated alongside traditional benefits of energy demand and greenhouse gas emissions reductions. Considering multiple benefits also has important implications for unravelling one of the persistent challenges in energy efficiency – the rebound effect – revealing that it often signals a positive outcome in terms of achieving broader social and economic goals.By identifying and quantifying a broader range of impacts of energy efficiency, the multiple benefits approach repositions energy efficiency as a mainstream tool for economic and social development, and has the potential to motivate higher uptake of energy efficiency opportunities in the market.
  • 4-September-2014

    English

    OECD Environmental Performance Reviews: Iceland 2014

    This report is the third OECD review of Iceland’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on the environmental aspects of Iceland's energy and tourism policies.
  • 3-September-2014

    English

    Transport and Storage of Chemicals

    This OECD Emission Scenario Document (ESD) provides information on the sources and release pathways of chemicals during their transport and storage in a wide range of industries, to help estimate releases of chemicals into the environment. This ESD covers the transport and storage of chemicals either as pure chemicals or as components of finished products. However, it does not consider the following: mixed waste streams, radioactive substances, biological and infectious materials and foodstuffs.
     
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