Publications


  • 27-March-2017

    English

    Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

    The Common Reporting Standard (CRS), developed in response to the G20 request and approved by the OECD Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.This edition expands the last part on the CRS XML Schema User Guide. It contains additional technical guidance on the handling of corrections and cancellations within the CRS XML Schema, as well as a revised and expanded set of correction examples. The other parts remain unchanged relative to the first edition issued in 2014.
  • 27-March-2017

    English

    Trust and Public Policy - How Better Governance Can Help Rebuild Public Trust

    Trust plays a very tangible role in the effectiveness of government. Few perceptions are more palpable than that of trust or its absence. Governments ignore this at their peril. Yet, public trust has been eroding just when policy makers need it most, given persistent unemployment, rising inequality and a variety of global pressures. This report examines the influence of trust on policy making and explores some of the steps governments can take to strengthen public trust.
  • 27-March-2017

    English

    OECD Reviews of Integrity in Education: Ukraine 2017

    Education in Ukraine is marked by integrity violations from early childhood education and care through postgraduate study.  In the past decade policy makers and civic organisations have made progress in addressing these challenges. However, much remains to be done. OECD Reviews of Integrity in Education: Ukraine 2017 aims to support these efforts.The review examines systemic integrity violations in Ukraine. These include: preferential access to school and pre-school education through favours and bribes; misappropriation of parental contributions to schools; undue recognition of learning achievement in schools; paid supplementary tutoring by classroom teachers; textbook procurement fraud; and, in higher education, corrupt access, academic dishonesty, and unwarranted recognition of academic work.The report identifies how policy shortcomings create incentives for misconduct and provide opportunities for educators and students to act on these incentives. It presents recommendations to address these weaknesses and strengthen public trust in a merit-based education system. The audience of this report is policy makers, opinion leaders and educators in Ukraine.
  • 24-March-2017

    English

    Empowering and Enabling Teachers to Improve Equity and Outcomes for All

    Despite increased funding and many reforms, most education systems are still seeking ways to better prepare their students for a world in which technological change and the digital revolution are changing the way we work, live and relate to one another. Education systems that have succeeded in improving student outcomes show that the way forward is by making teachers the top priority. The adaptability of education systems and their ability to evolve ultimately depends on enabling teachers to transform what and how students learn. This requires strong support and training for teachers, both before and after they enter the profession, with new forms of professional development to help teachers engage in more direct instruction and adapt it to the needs of their diverse classrooms. Education systems need to perform well in two dimensions: excellence and equity. Many high performers do well on both, demonstrating that they are not mutually exclusive. To do so requires specific measures to overcome factors that can hinder student performance, such as socio-economic background, immigrant status and gender.
  • 24-March-2017

    English

    Main Science and Technology Indicators - Volume 2016 Issue 2

    This biannual publication provides a set of indicators that reflect the level and structure of the efforts undertaken by OECD member countries and seven non-member economies (Argentina, China, Romania, Russian Federation, Singapore, South Africa, Chinese Taipei) in the field of science and technology. These data include final or provisional results as well as forecasts established by government authorities. The indicators cover the resources devoted to research and development, patent families, technology balance of payments and international trade in R&D-intensive industries. Also presented are the underlying economic series used to calculate these indicators. Series are presented for a reference year and for the last six years for which data are available.

  • 22-March-2017

    English

    Diffuse Pollution, Degraded Waters - Emerging Policy Solutions

    After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
  • 21-March-2017

    English

    City of Talent Montreal - An Action Plan for Boosting Employment, Innovation and Skills

    Montreal has huge potential to become one of the most dynamic cities across OECD countries, thanks to its talented and creative population. Yet the city has not demonstrated outstanding results in terms of job creation and collective wealth generation in the past few years. This report examines this paradox and suggests new strategies to improve local outcomes in terms of employment, innovation and skills, and to boost inclusive economic growth and innovation across the Quebec metropolis.
  • 20-March-2017

    English

    OECD Environmental Performance Reviews: New Zealand 2017

    OECD Environmental Performance Reviews provide independent assessments of countries’ progress towards their environmental policy objectives. Reviews promote peer learning, enhance government accountability, and provide targeted recommendations aimed at improving environmental performance, individually and collectively. They are supported by a broad range of economic and environmental data, and evidence-based analysis. Each cycle of Environmental Performance Reviews covers all OECD countries and selected partner economies. The most recent reviews include Chile and France (2016).This report is the third Environmental Performance Review of New Zealand. It evaluates progress towards sustainable development and green growth, with a focus on water resources management and sustainable urban development.
  • 20-March-2017

    English

    Getting Infrastructure Right - A framework for better governance

    Infrastructure poses many challenges, from technical and budgetary concerns to delivery and governance issues. But it is crucial for both productivity and inclusiveness. Businesses rely on modern infrastructure to remain competitive, while society depends on good infrastructure to ensure equal opportunity and equal access to services for citizens. Good governance of public infrastructure can thus yield substantial benefits for all. Based on a survey of 27 countries, this report provides an overview of current practices in infrastructure governance and presents practical tools to help policy makers better manage infrastructure.
  • 20-March-2017

    English

    The Role of Economic Regulators in the Governance of Infrastructure

    Economic regulators are responsible for ensuring that infrastructure services are delivered efficiently, where competition on its own is unable to achieve this outcome. Based on a survey of 34 economic regulators covering 77 sectors and subsectors including energy, transport, communications and water, this report explores how economic regulators carry out this task, and suggests how this experience can be usefully applied in the governance of infrastructure more broadly.
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