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  • 25-May-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Estonia (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries 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 countries 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Estonia.
  • 19-May-2021

    English

    The Impact of Regulation on International Investment in Finland

    The Impact of Regulations on International Investment in Finland examines what drives FDI into Finland and which domestic regulatory aspects may discourage foreign investment. The report analyses trends in FDI flows towards Finland and other Nordic-Baltic countries and discusses the benefits of foreign investment for the Finnish economy. It provides a comparative overview of the regulatory frameworks in force in Finland and its Nordic-Baltic peers, outlining both economy-wide and sector-specific findings, and explores how changes in these regulatory frameworks are linked to changes in FDI inflows in the region. Foreign investors’ views on Finland’s business environment complement these findings. The report underlines potential areas for reform and suggests policy actions that could further improve Finland’s investment climate and contribute to attracting and retaining more FDI, while also strengthening its positive impact.
  • 7-May-2021

    English

    To what extent can blockchain help development co-operation actors meet the 2030 Agenda?

    Blockchain is mainstreaming, but the number of blockchain for development use-cases with proven success beyond the pilot stage remain relatively few. This paper outlines key blockchain concepts and implications in order to help policymakers reach realistic conclusions when considering its use. The paper surveys the broad landscape of blockchain for development to identify where the technology can optimise development impact and minimise harm. It subsequently critically examines four successful applications, including the World Food Programme’s Building Blocks, Oxfam’s UnBlocked Cash project, KfW’s TruBudget and Seso Global. As part of the on-going work co-ordinated by the OECD’s Blockchain Policy Centre, this paper asserts that post-COVID-19, Development Assistance Committee (DAC) donors and their development partners have a unique opportunity to shape blockchain’s implementation.
  • 19-April-2021

    English

    Characterising agri-environmental policies - Towards measuring their progress

    This report proposes a taxonomy of policy design features for agri-environmental payment schemes, with a focus on those features that are conducive to policy cost-effectiveness. An application of the taxonomy to all agri-environmental payment schemes in six countries (Argentina, Australia, Estonia, Finland, Korea, and Portugal) reveals that more than 70% of 85 agri-environmental payment schemes have some of these key design features, including establishment of baselines; rates based on estimated or actual implementation costs; inspections and penalties; contract flexibility; and technical assistance. That said, at least 80% of the schemes could be improved, including by: use of cost-effectiveness criteria for selecting recipients; moving from supporting the adoption of specific practices to focusing on achievement of environmental outcomes; more regular policy evaluations; and comprehensive collection of information on policy characteristics. An in-depth application of the taxonomy to Korea illustrates the potential of this taxonomy for country policy monitoring and evaluation purposes.
  • 2-March-2021

    English

    Estonia provides good support to jobseekers, but does not reach everybody

    The Estonian labour market has outperformed most EU countries after the global financial crisis. The employment rate of people in working age stood at 73% in the third quarter of 2020, up from 61.3% in 2010 and above the OECD average of 66.7%. Estonia provides comprehensive and targeted support to jobseekers, workers and employers.

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  • 2-March-2021

    English

    Improving the Provision of Active Labour Market Policies in Estonia

    This report on Estonia is the seventh country study published in a series of reports looking into how policies connect people with jobs. It discusses the set-up and performance of active labour market policies (ALMPs) in Estonia. In particular, the report analyses the institutional and regulatory framework of ALMP provision in Estonia, assesses the need for ALMPs in the Estonian population and evaluates whether ALMPs reach the people they are targeted to. For that purpose, the report relies on the analysis of a rich set of linked administrative data which allow to identify the labour market obstacles faced by people furthest from the labour market, and identify gaps and overlaps in the ALMPs and related support provided to them.
  • 16-December-2020

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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  • 7-December-2020

    English

    Education Policy Outlook in Estonia

    This country policy profile on education in Estonia is part of the Education Policy Outlook series. Building on the first policy profile for Estonia (2016), it offers a concise analysis of where the education system stands today in terms of strengths, challenges and ongoing policy efforts, and how this compares to other systems. The profile brings together over a decade’s worth of policy analysis by the Education Policy Outlook, as well as the latest OECD data, relevant thematic and country-specific work and other international and national evidence. It also offers analysis of the Estonian education system’s initial responses to the COVID-19 crisis and provides insight into approaches to building greater responsiveness and resilience for the future.
  • 3-December-2020

    English, PDF, 366kb

    Revenue Statistics: Key findings for Estonia

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Estonia increased by 0.2 percentage points from 32.9% in 2018 to 33.1% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 17-November-2020

    English

    The impact of COVID-19 on SME financing - A special edition of the OECD Financing SMEs and Entrepreneurs Scoreboard

    The COVID-19 crisis has had a profound impact on SME access to finance. In particular, the sudden drop in revenues created acute liquidity shortages, threatening the survival of many viable businesses. The report documents an increase in demand for bank lending in the first half of 2020, and a steady supply of credit thanks to government interventions. On the other hand, other sources of finance declined, in particular early-stage equity. This paper, a special edition of Financing SMEs and Entrepreneurs, focuses on the impacts of COVID-19 on SME access to finance, along with government policy responses. It reveals that the pre-crisis financing environment was broadly favourable for SMEs and entrepreneurs, who benefited from low interest rates, loose credit standards and an increasingly diverse offer of financing instruments. It documents the unprecedented scope and scale of the policy responses undertaken by governments world-wide, and details their key characteristics, and outlines the principal issues and policy challenges for the next phases of the pandemic, such as the over-indebtedness of SMEs and the need to continue to foster a diverse range of financing instruments for SMEs.
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