Publications

This book analyses the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.

This publication provides comments and illustrations of standards in force regarding the classification, presentation and marking of inshell hazelnuts in international trade under the Scheme for the Application of International Standards for Fruit and Vegetables set up by OECD in 1962. It is a valuable tool for both the Inspection Authorities and professional bodies responsible for the application of standards or interested in trade in Inshell Hazelnuts.

The radical transformation that Spanish rural areas have experienced in the past few decades suggest, as it has occurred in many OECD countries, a new approach to rural policy. Spain has recently undertaken a major reform of its rural policies, including the merger of the Ministry of Agriculture with the Ministry of the Environment and the recently approved Law on Sustainable Development of Rural Areas.  This new framework creates a multi-sectoral and place-based 'rural policy of state', making Spain better equipped to address the challenges and opportunities of rural areas. This report – undertaken at the same time as the reforms were being implemented – will interest both policy makers engaged in similar reform processes and others working on issues such the 'political economy' of reforms, rural tourism, renewable energies, rural clusters, development of peri-urban areas and public service delivery in remote rural areas.

The Internet has been remarkably successful in developing greater opportunities for communication access - and economic growth and social development - for the first billion users. The majority of the next several billion users will be mainly from developing countries and will connect to the Internet principally via wireless networks. But there are substantial discrepancies in access to ICTs between developed and developing countries and also within countries, depending on factors such as gender, rural coverage, skills and educational levels. This book examines how the market for internet traffic exchange has evolved and explores the coherence of policies pursued by developed and developing countries. It notes the increasing innovation occurring in a number of developing countries with competitive markets and discusses how liberalisation has helped to expand of access networks and make ICT services increasingly affordable and available to the poor. The report also highlights the employment, micro-entrepreneurial and social development opportunities which have emerged as access levels have risen among low-income users. The study notes that gateway service monopolies - still in 70 countries -  raise the prices for accessing international capacity and reduce the affordability of Internet access to business and end users.

The report looks at the evolution of Japanese agricultural policy over the last several decades, but maintains its analytical focus on policies currently in place. In addition to reporting a wide variety of statistics, much of which were provided by the Ministry of Agriculture, Forestry and Fisheries (MAFF), use was made of the OECD PSE/CSE database and the OECD Policy Evaluation Model (PEM) for some of the analytical work.

Le renouveau d'intérêt pour l'énergie nucléaire résultant des préoccupations causées par le changement climatique global et la sécurité d'approvisionnement, qui est susceptible d'entraîner une croissance notable de la production d'électricité nucléaire, rend plus attractifs les réacteurs à neutrons rapides fonctionnant en cycle fermé. La transition entre le parc actuel de réacteurs à neutrons thermiques et des systèmes à neutrons rapides demandera plusieurs décennies et d'importants efforts de RD-D. Cet ouvrage identifie et analyse les questions stratégiques et politiques clés posées par une telle transition et vise à assister les décideurs dans le choix des meilleures approches pour mettre en œuvre des scénarios de transition.

By 2010 there will be over 3.5 billion mobile phones subscribers, 2 billion TVs in use around the world and 1 billion personal computers.This book examines how 'smart' this equipment is from an energy efficiency perspective and what the potential is for energy savings.  It includes a global assessment of the changing pattern in residential electricity consumption over the past decade and an in-depth analysis of the role played by electronic equipment. It reviews the influence that government policies have had on creating markets for more energy efficient appliances and identifies new opportunities for creating smarter, more energy efficient homes.

With more than 700 million residents living in rural areas, China is still a predominantly rural country. But despite substantial improvements in standards of living, the Chinese countryside is largely lagging behind. This report analyses the key socio-economic forces at work in China's rural areas and discusses the current government strategy for rural development. It argues that in order to bridge rural-urban divides the current policy approach needs to go further in recognising rural-urban complementarities beyond agriculture and that food-security targets need to be balanced with wider rural development objectives.

In today’s economic context, governments are required to take centre stage, helping workers to compete in the global market whilst also supporting employers so that they may retain jobs, increase productivity and offer better-quality employment at the local level. This book provides a new indicator for benchmarking labour-market policy, reviewing the flexibility available in its management throughout OECD countries. The research offers new evidence of the link between flexibility and employment outcomes. Concrete examples of how localities can harness greater flexibility to generate better economic and social outcomes are provided. The new style of management recommended in this book will be key to any national strategy for returning economies to prosperity.

China has made enormous progress in developing the modern legal and regulatory foundation for the market economy. The private sector is now the main driver of growth, and new laws have gone a long way toward establishing private property rights, competition, and mechanisms for entry and exit comparable to those of many OECD countries. At the same time important challenges remain, including further clarification of the scope of state ownership, reform of relations among central and local governments, firmer establishment of the rule of law, and strengthening of regulatory institutions and processes. This review of China's regulatory system focuses on the overall economic context for regulatory reform, the government’s capacity to manage regulatory reform, competition policy and enforcement, and market openness. The review also examines the regulatory framework in the electricity, water and health care sectors. As for OECD countries, the review follows a multidisciplinary and highly interactive approach. A number of OECD instruments and policies are used in this assessment, although the review also takes into account the specific challenges faced by the Chinese authorities. The review includes a comprehensive set of policy recommendations.