Publications


  • 15-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Italy (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions 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 jurisdictions 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 Italy.
  • 15-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Austria (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions 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 jurisdictions 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 Austria, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 15-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Germany (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions 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 jurisdictions 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 Germany.
  • 15-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, France (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions 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 jurisdictions 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 France.
  • 15-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Sweden (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions 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 jurisdictions 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 Sweden, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 15-December-2017

    English

    Economic Outlook for Southeast Asia, China and India 2018 - Fostering Growth through Digitalisation

    The Economic Outlook for Southeast Asia, China and India is a bi-annual publication on regional economic growth, development and regional integration in Emerging Asia. It focuses on the economic conditions of Association of Southeast Asian Nations (ASEAN) member countries: Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Viet Nam. It also addresses relevant economic issues in China and India to fully reflect economic developments in the region. Each edition of the Outlook comprises four main parts, each highlighting a particular dimension of recent economic developments in the region. The first part presents the regional economic monitor, depicting the economic outlook and macroeconomic challenges in the region. The second part takes stock of recent progress made in key aspects of regional integration. The third part consists of a special thematic chapter addressing a major issue facing the region. The 2018 edition focuses on fostering growth through digitalisation. And the fourth part includes structural policy country notes offering country-specific reviews and recommendations.

  • 13-December-2017

    English

    Hungary: Public Administration and Public Service Development Strategy, 2014-2020

    This report analyses Hungary’s Public Administration and Public Service Development Strategy 2014-2020, focusing on human resources management, digital government, and budgeting practices. It also provides practical recommendations for improving efficiency.
  • 12-December-2017

    English

    Towards a Stronger and More Inclusive Mexico - An Assessment of Recent Policy Reforms

    Under President Enrique Peña Nieto’s leadership, Mexico has put together the most ambitious reform package of any OECD country in recent times, forged the political consensus necessary to approve it through the unprecedented Pacto por México, promoted these and other reforms in Congress and has started implementing them. The battery of reforms has addressed challenges in policy areas that had been waiting for deep changes for decades, including education, labour, tax, health, telecommunication, and energy and justice, among many others. Mexico still faces important challenges which is why it is crucial for Mexico to continue its reform agenda. It is imperative to strengthen some of the recent reforms, and to keep updating and promoting them to ensure their effective implementation. The OECD stands ready to further accompany Mexico on this path.
  • 8-December-2017

    English

    OECD Development Co-operation Peer Reviews: Finland 2017

    The review assesses the performance of Finland, including how its commitment to the 2030 Agenda translates into action on the ground and how it can strengthen its partnerships with a view to adopting a whole-of-Finland approach in the face of steep budget cuts.
  • 8-December-2017

    English

    Enhancing the Role of Insurance in Cyber Risk Management

    The digital transformation of economic activities is creating significant opportunities for innovation, convenience and efficiency. However, recent major incidents have highlighted the digital security and privacy protection risks that come with an increased reliance on digital technologies. While not a substitute for investing in cyber security and risk management, insurance coverage for cyber risk can make a significant contribution to the management of cyber risk by promoting awareness about exposure to cyber losses, sharing expertise on risk management, encouraging investment in risk reduction and facilitating the response to cyber incidents. This report provides an overview of the financial impact of cyber incidents, the coverage of cyber risk available in the insurance market, the challenges to market development and initiatives to address those challenges. It includes a number of policy recommendations which support the development of the cyber insurance market and contribute to improving the management of cyber risk.
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