Publications


  • 11-August-2015

    English

    Tax Administration 2015 - Comparative Information on OECD and Other Advanced and Emerging Economies

    Tax Administration 2015, produced under the auspices of the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members). Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates. However, its information content is also likely to be of interest to many external parties (e.g. academics, external audit agencies, regional tax bodies, and international bodies providing technical assistance).

    The series identifies some of the fundamental elements of national tax system administration and uses data, analyses and country examples to identify key trends, comparative levels of performance, recent and planned developments, and good practices.

    This edition updates performance-related and descriptive material contained in prior editions with new data up to end-fiscal year 2013, and supplements this information on some new topics (e.g. aspects of compliance management and strategic priorities for increased use of on-line services). It also includes coverage of four additional countries (i.e. Costa Rica, Croatia, Morocco, and Thailand).

  • 11-August-2015

    English

    Fresh Figs

    This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the Fresh Figs Standard. This brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in Fresh Figs. The electronic version of this brochure is available on the OECD website.

  • 10-August-2015

    English

    Nuclear New Build - Insights into Financing and Project Management

    Nuclear new build has been progressing steadily since the year 2000, with the construction of 94 new reactors initiated and 56 completed reactors connected to the grid. Among these new reactors are some of the first generation III/III+ reactors of their kind. Drawing on a combination of conceptual analysis, expert opinion and seven in-depth case studies, this report provides policy makers and stakeholders with an overview of the principal challenges facing nuclear new build today, as well as ways to address and overcome them.

    It focuses on the most important challenges of building a new nuclear power plant, namely assembling the conditions necessary to successfully finance and manage highly complex construction processes and their supply chains. Different projects have chosen different paths, but they nonetheless share a number of features. Financing capital-intensive nuclear new build projects requires, for example, the long-term stabilisation of electricity prices whether through tariffs, power purchase agreements or contracts for difference. In construction, the global convergence of engineering codes and quality standards would also promote both competition and public confidence. In addition, change management, early supply chain planning and “soft issues” such as leadership, team building and trust have emerged over and again as key factors in the new build construction process. This report looks at ongoing trends in these areas and possible ways forward.

  • 10-August-2015

    English

    Energy Statistics of Non-OECD Countries 2015

    This volume contains data for 2012 and 2013 on energy supply and consumption in original units for coal, oil, natural gas, electricity, heat, renewables and waste for over 100 non-OECD countries. Historical tables summarise data on production, trade, final consumption by sector and oil demand by product. These tables also include initial estimates for 2014 production (and trade when available) for natural gas, primary coal and oil. The book also includes definitions of products and flows and explanatory notes on the individual country data and sources.

    In the 2015 edition of Energy Balances of Non-OECD Countries, the sister volume of this publication, data are presented as comprehensive energy balances expressed in thousand tonnes of oil equivalent.

  • 10-August-2015

    English

    Introduction of Thorium in the Nuclear Fuel Cycle

    Since the beginning of the nuclear era, significant scientific attention has been given to thorium’s potential as a nuclear fuel. Although the thorium fuel cycle has never been fully developed, the opportunities and challenges that might arise from the use of thorium in the nuclear fuel cycle are still being studied in many countries and in the context of diverse international programmes around the world. This report provides a scientific assessment of thorium’s potential role in nuclear energy both in the short to longer term, addressing diverse options, potential drivers and current impediments to be considered if thorium fuel cycles are to be pursued.

  • 10-August-2015

    English

    Energy Balances of non-OECD Countries 2015

    This volume contains data on the supply and consumption of coal, oil, gas, electricity, heat, renewables and waste presented as comprehensive energy balances expressed in million tonnes of oil equivalent. Complete data are available for 2012 and 2013 as well as provisional data for the most recent year (i.e. 2014). Historical tables summarise data on production, trade and final consumption by sector as well as key energy and economic indicators. The book also includes definitions of products and flows, explanatory notes on the individual country data and conversion factors from original units to energy units.

    More detailed data in original units are published in the 2015 edition of Energy Statistics of OECD Countries, the sister volume of this publication.

  • 4-August-2015

    English

    Lithuania: Fostering Open and Inclusive Policy Making

    This review analyses open government principles and practices in Lithuania with the aim to support the government of Lithuania in its current and future public governance reforms. In this context, the OECD examines the role of the centre of government as a catalyst for open government reforms, analyses citizens' participation as a key open government practice and explores the opportunities and challenges of digital government as enabler for open government. It examines open government at the level of central government, complemented by a health sector case study. The book presents practical recommendations to assist the government in delivering on its commitment to enhance openness and inclusiveness of policy making and service delivery, and to strengthen government-citizen relations.

  • 4-August-2015

    English

    Innovation, Agricultural Productivity and Sustainability in Australia

    Australia’s agriculture and food industries are well placed to contribute to the economy’s future growth given the robust prospects of global food demand and the continuing high international competitiveness of these sectors. There are, however, important challenges that call for new ways to exploit agricultural resources and human capital. The decade-long decline in agricultural productivity growth needs to be overcome, coupled with the need to accommodate uncertainties about the impacts of climate change and to respond to societal demands in the areas of sustainable development and animal welfare. The agro-food sector also needs to absorb exchange-rate and cost pressures created by the mining boom. To tap additional opportunities of the higher value food segments, Australian agri-businesses need new knowledge and capabilities to seize demand signals and value opportunities, particularly from more affluent consumers in Asian markets.

  • 3-August-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Poland 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Poland.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 3-August-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cameroon 2015 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

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