Reports

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 Ireland.

As 'market referees', regulators contribute to the delivery of essential public utilities. Their organisational culture, behaviour and governance are important factors in how regulators, and the sectors they oversee, perform. The OECD Performance Assessment Framework for Economic Regulators (PAFER) looks at the institutions, processes and practices that can create an organisational culture of performance and results. The report uses PAFER to assess elements linked to both the internal and external governance of Ireland's Commission for Regulation of Utilities (CRU). The review acknowledges the achievements and good practices put in place by the regulator since its creation. It also analyses the key drivers of CRU’s performance and proposes an integrated reform package to help the regulator prepare for the future.

This report looks at the state of health in Ireland.

This report presents evidence-based analysis on Ireland’s higher education transformation process towards an innovative, interconnected and multidisciplinary entrepreneurial system, designed to empower its students and staff to demonstrate enterprise, innovation and creativity in teaching, research and societal engagement. Using the OECD-European Commission HEInnovate guidance for the entrepreneurial and innovative higher education institution, the report assesses strategies and practices for entrepreneurship and innovation in Ireland’s higher education institutions and the systemic support provided by government. Higher education institutions play a critical role in Ireland’s economy and innovation system, which is based on a strong and growing engagement agenda with industry and local communities, the emergence of new learning environments and strong multidisciplinary research teams. This report offers practical recommendations on how Ireland can enhance and sustain the outcomes.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Ireland.