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Publications & Documents


  • 12-March-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Spain (Stage 1) - 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 minimum standard is complemented by a set of best practices. 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 1 peer review of the implementation of the Action 14 Minimum Standard by Spain.

  • 6-March-2018

    English

    Measuring Tax Support for R&D and Innovation - country profiles

    The 2017 OECD R&D tax incentive country profiles provide detailed information on the design features and cost of tax provisions used by countries to incentivise R&D performance by businesses, reporting on both long-term and recent trends.

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  • 6-December-2017

    English

    Getting Skills Right: Good Practice in Adapting to Changing Skill Needs - A Perspective on France, Italy, Spain, South Africa and the United Kingdom

    This report identifies effective strategies to tackle skills imbalances, based on five country-specific policy notes for France, Italy, Spain, South Africa and the United Kingdom. It provides a comparative assessment of practices and policies in the following areas: the collection and use of information on skill needs to foster a better alignment of skills acquisitions with labour market needs; the design of education and training systems and their responsiveness to changing skill needs; the re-training of unemployed individuals; and the improvement of skills use and skills matching in the labour market. The assessment is based on country visits, desk research and data analysis conducted by the OECD secretariat in the five countries reviewed. Examples of good practice from other countries are also discussed.

  • 5-December-2017

    English, PDF, 374kb

    Pensions at a Glance 2017 - Key findings for Spain

    Key findings for Spain from the report "Pensions at a Glance 2017"

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  • 29-November-2017

    Spanish

    La evaluación de la OCDE de la Autoridad Independiente de Responsibilidad Fiscal (AIReF)

    La evaluación de la OCDE de la Autoridad Independiente de Responsibilidad Fiscal en España forma parte de la primera ola de evaluaciones de instituciones fiscales independientes. Aunque se trata de una institución muy joven, los evaluadores consideran que su trabajo está alineado con las buenas prácticas en lo que respecta a métodos, rigor y transparencia, así como en comparaciòn con las IFI homólogas.

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  • 23-November-2017

    English

    Spain: Country Health Profile 2017

    This report looks at the state of health in Spain.
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  • 22-November-2017

    English

    OECD Science, Technology and Industry Scoreboard 2017 - highlights by country

    These notes present selected country highlights from the OECD Science, Technology and Industry Scoreboard 2017 with a specific focus on digital trends among all themes covered.

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  • 20-November-2017

    English

    OECD Review of the Independent Authority for Fiscal Responsibility (AIReF)

    The OECD Review of the Independent Authority for Fiscal Responsibility (AIReF) in Spain is among the first wave of independent fiscal institution evaluations. While still a very young institution, the reviewers found AIReF’s work to be in line with good practice in terms of approach, rigour and transparency, as well as in comparison to peer IFIs.

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  • 18-October-2017

    English, PDF, 448kb

    Preventing Ageing Unequally - Key findings for Spain

    Selected findings for Spain from the report "Preventing Ageing Unequally"

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