Publications


  • 26-March-2015

    English

    States of Fragility 2015 - Meeting Post-2015 Ambitions

    This 2015 OECD report on fragility contributes to the broader debate to define and implement post-2015 Sustainable Development Goals (SDGs). It points out that addressing fragility in the new framework will be crucial if strides in reducing poverty are to be made. It argues in favour of proposed SDG 16 – promoting peaceful and inclusive societies – which aims to reduce violence of all forms.

    The 2015 report differs markedly from previous editions as it seeks to present a new understanding of fragility beyond fragile states. It assesses fragility as an issue of universal character that can affect all countries, not only those traditionally considered “fragile” or conflict-affected. To do so, it takes three indicators related to targets of SDG 16 and two from the wider SDG framework: violence, access to justice, accountable and inclusive institutions, economic inclusion and stability, and capacities to prevent and adapt to social, economic and environmental shocks and disasters. It applies them to all countries worldwide, and identifies the 50 most vulnerable ones in all five dimensions. The group of countries most challenged on all five fronts differs little from the traditional list of fragile states and economies. Still, several middle-income countries with disproportionately high levels of crime-related violence, sub-national conflict or poor access to justice move into the spotlight.

    The report concludes that making headway on the targets will require building a new portfolio of tools and interventions, and an understanding of the role the international community should and can play in assisting this process.

  • 26-March-2015

    English

    Colombia: Policy Priorities for Inclusive Development

    In recent years, Colombia has made major economic and social advances. Despite this recent progress, Colombia faces significant structural challenges associated with the concentration of economic activity – particularly exports - in a few sectors, low levels of productivity, and high inequality. Embarking on a path towards inclusive growth is vital in the context of successfully eradicating poverty, providing opportunities for its growing middle class and solidifying progress towards lasting peace. The road ahead to high-income status will be demanding and calls for major policy initiatives in areas such as education, innovation, infrastructure and rural development, as embodied in the New Development Plan 2014-2018: Everyone for a new country. Furthermore, the country needs to work towards bolstering government capacities, building strong institutions, and effectively mobilising domestic revenues to facilitate effective implementation of its public policy priorities.

  • 25-March-2015

    English

    Consequences of Corruption at the Sector Level and Implications for Economic Growth and Development

    This report provides an analysis of the impact of a range of corrupt practices on economic growth and development in four key sectors: utilities and infrastructure, extractive industries, health and education. As quantification of the impact of corruption on economic growth at a macro level remains challenging, this report presents evidence at the micro and sectoral level to capture the various consquences of this phenomenon. Prepared by the OECD as a contribution to the G20 efforts to fight corruption, this report aims at increasing the understanding of the channels by which corruption inhibits economic growth and assist countries in further integrating anticorruption in their efforts to foster inclusive, sustainable growth and development. Drawing lessons from the cross-cutting analysis, the report encourages countries to design comprehensive anti-corruption strategies for which progress could be measurable and which would be tailored to specific country circumstances and economies to achieve the best results for economic growth and value-for-money.

  • 25-March-2015

    English

    Education in Indonesia - Rising to the Challenge

    Having made impressive progress in widening access to basic education, Indonesia must now consolidate these gains and develop an education system that will support better the needs of a rapidly emerging economy in its transition towards high-income status. This report provides guidance on how Indonesia can rise to this challenge. It highlights three main policy directions which, pursued together, would help Indonesia advance on the path towards stronger growth and more inclusive and sustainable development. The first priority is to raise the quality of education and ensure that all learners acquire the skills they need to succeed in life and work. The second goal is to widen participation, requiring a concerted effort to improve access for disadvantaged groups and expand provision beyond the basic level. The final challenge is to increase efficiency, with a more data-driven approach to resource allocation, better tailoring of provision to local needs, and stronger performance management.

  • 20-March-2015

    English

    ISCED 2011 Operational Manual - Guidelines for Classifying National Education Programmes and Related Qualifications

    The structure of education systems varies widely between countries. In order to produce internationally comparable education statistics and indicators, it is necessary to have a framework to collect and report data on education programmes with a similar level of educational content. UNESCO’s International Standard Classification of Education (ISCED) is the reference classification for organising education programmes and related qualifications by education levels and fields. The basic concepts and definitions of ISCED are intended to be internationally valid and comprehensive of the full range of education systems.

    ISCED 2011 is the second major revision of this classification (initially developed in the 1970s and first revised in 1997). It was adopted by the UNESCO General Conference in November 2011. Prepared jointly by the UNESCO Institute for Statistics (UIS), the OECD and Eurostat, this operational manual provides guidelines and explanatory notes for the interpretation of the revised classification, by each education level. It also includes country examples of programmes and qualifications that have been classified to ISCED 2011.

    This manual will be useful for national statisticians collecting and reporting data on education to international organisations, as well as for policymakers and researchers interested in better understanding of these data.

  • 19-March-2015

    English

    OECD Public Governance Reviews: Estonia and Finland - Fostering Strategic Capacity across Governments and Digital Services across Borders

    This publication examines public governance arrangements in Finland and Estonia in two key areas: whole-of-government strategy steering and digital governance. This integrated review reflects the fact that the two countries face common challenges in setting and co-ordinating the implementation of whole-of-government strategies.

  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uruguay 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 Uruguay.

    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.

  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: El Salvador 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.

  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 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 Portugal.

    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.

  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 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 Curaçao.

    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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