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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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Poland.

The OECD-ICOM Guide for Local Governments, Communities and Museums provides a framework for local and regional governments to assess and maximise the social and economic value of cultural heritage, and for museums to understand and strengthen their existing and potential linkages with the local economy and social fabric. This case study in Poland is based on nine museums of different size and ownership structure located in both large urban areas and rural municipalities. It explores opportunities for museums and local development in Poland along five dimensions: i) economic development, ii) urban design and community development, iii) culturally aware and creative societies, iv) inclusion, health and well-being, and v) mainstreaming the role of museums in local development.

This paper explores the linkages between regional strategies for the social economy and regional development in four EU countries: France, Spain, Sweden and Poland. It provides a comparative perspective of regional strategies for the social economy (Section 1), based on i) the level of recognition of the social economy itself, ii) multi-level governance arrangements, iii) the regional strategic priority given to the social economy and iv) financial resources available for regional strategies. It gives examples of strategies for the social economy in selected regions in the four countries to document the diversity of practice (Section 2). It outlines conclusions and policy orientations (Section 3) to help reinforce the positive impact of regional strategies for the social economy on regional development.

This paper presents and discusses the general findings and key policy messages of the 2019 OECD Open, Useful and Re-usable data (OURdata) Index, and provides a detailed analysis of the results for each pillar and sub-pillar. Additionally, it assesses the main advancements and challenges related to the design and implementation of open government data (OGD) policies in OECD member and partner countries by comparing the results for 2019 with those of the 2017 edition. This policy paper contributes to the OECD work on the digital transformation of the public sector, including digital government and data-driven public sector and open government data.

Skills are the key to shaping a better future. Skills are central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as globalisation, technological advance and demographic change are reshaping work and society, generating a growing demand for higher levels of skills, as well as new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities, and build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy framework, which allows for an exploration of what countries can do better to i) develop relevant skills over the life course, ii) use skills effectively in work and in society, and iii) strengthen the governance of the skills system. This report, OECD Skills Strategy Poland: Assessment and Recommendations, identifies opportunities and recommends actions to make the education system more reponsive to labour market needs, foster participation in adult learning, increase the use of skills in workplaces and strengthen the governance of the skills system in Poland.

This profile provides a concise and policy-relevant overview of health and the health system in Poland as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.