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Publications


  • 13-September-2022

    English

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

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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 BEPS 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 BEPS Action 14 Minimum Standard by Saint Kitts and Nevis.
  • 13-September-2022

    English

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

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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 BEPS 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 BEPS Action 14 Minimum Standard by Trinidad and Tobago.
  • 13-September-2022

    English

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

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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 BEPS 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 BEPS Action 14 Minimum Standard by Qatar.
  • 13-September-2022

    English

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

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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 BEPS 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 BEPS Action 14 Minimum Standard by Gibraltar.
  • 10-September-2022

    English

    The governance of civil aviation authorities in Latin American countries - Evidence from ICAO’s North American, Central American and Caribbean and South American regions

    Good governance is a building block for the performance of regulators, including civil aviation authorities. This paper reports the results of a mapping of governance arrangements across 29 civil aviation authorities in Latin American and Caribbean countries, with the International Civil Aviation Organization’s South American and North American, Central American and Caribbean regions. Applying the methodology of the OECD Indicators on the Governance of Sector Regulators, the results provide a birds-eye view of the independence, accountability and scope of action of participating authorities. This paper explains the indicator methodology, summarises key data points, and presents high-level take aways.
  • 9-September-2022

    English

    Measuring the attractiveness of regions

    This working paper provides a conceptual framework for measuring the attractiveness of OECD regions. First, it presents the imperative for rethinking regional attractiveness in the context of global shocks and trends and their regionalised consequences and opportunities. Then, it presents a new framework through which to look at territorial levers for attracting investors, talent and visitors, and where those policy goals can overlap. Various tools, as well a dashboard comprising 55 indicators, are produced which policy-makers can leverage to better understand their strengths and gaps in terms of attractiveness towards international targets.
  • 8-September-2022

    English

    Exploring the consequences of greater price transparency on the dynamics of pharmaceutical markets

    For some time, governments, stakeholders and civil society have been voicing the need for greater transparency in pharmaceutical pricing. The 2018 OECD report Pharmaceutical Innovation and Access to Medicines suggested that increased price transparency could promote public accountability, while potentially delivering efficiencies to health systems by including economic considerations in coverage, treatment decisions and budget allocation. Despite this, precisely what should be made more transparent, and how greater transparency would affect the functioning of markets, have been poorly characterised. To help frame the policy debate, the OECD undertook an exploration of the potential consequences of greater price transparency on market dynamics. The work included a roundtable and a series of semi-structured interviews, with participation by 19 experts in pharmaceutical pricing, economics of pharmaceutical markets, competition, and law. With an extensive review of the current practice and relevant literature as a preface, this report presents the key findings from those consultations.
  • 8-September-2022

    English

    Framework for industry’s net-zero transition - Developing financing solutions in emerging and developing economies

    The manufacturing industry is a major source of global carbon dioxide emissions. Industrial production will continue to shift to emerging and developing economies. New investments are needed in low-carbon technologies to align industry’s growth with countries’ net-zero emission targets. In order to reduce the risks associated with the high cost and low maturity of the many needed low-carbon technologies, scaling up finance from both public and private financial sources will be crucial. OECD’s new 'Framework for industry’s net-zero transition' is a step-by-step approach to assist emerging and developing economies in designing solutions for financing and to improve the enabling conditions that can accelerate industry’s transition. Outcomes of the Framework implementation in emerging and developing economies will contribute to the broader climate and finance policies and it can help to facilitate international co-operation for transition at scale.
  • 7-September-2022

    English

    Tax Capacity Building - A Practical Guide to Developing and Advancing Tax Capacity Building Programmes

    The report Tax Capacity Building: A Practical Guide to Developing and Advancing Tax Capacity Building Programmes aims to assist tax administrations globally in advancing their tax capacity building programmes by describing good practices, by looking at tools and approaches that improve co-ordination, and by sharing knowledge. While the report primarily focuses on the development of a tax administration’s own capacity-building programme, elements of this report may also prove useful to those providing other forms of assistance, for example, through the support of programmes undertaken by the domestic development agency or through the support of regional or multilateral initiatives.
  • 7-September-2022

    English

    Implementing the OECD Frascati Manual - Proposed reference items for business R&D surveys

    This working paper contains guidance, of a voluntary and indicative nature, on the implementation of business R&D surveys, consistent with the standards and proposals contained in the OECD Frascati Manual. The document is oriented towards experts in charge of designing and implementing official R&D surveys, but may be also valuable to academics and researchers with a similar practical orientation. It aims to promote widespread testing and implementation in view of a potential future revision of the Frascati Manual or release of complementary annexes.
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