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Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world will boost tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This second annual peer review report reflects the outcome of the second review which considered all aspects of implementation. It contains the review of 116 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
Taxation --- OECD/G20 Base Erosion and Profit Shifting Project --- Standards.
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Fuel --- Power resources --- Energy tax --- Prices --- Taxation --- OECD countries.
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This report documents how the ongoing digital transformation is affecting people’s lives across the 11 key dimensions that make up the How’s Life? Well-being Framework (Income and wealth, Jobs and earnings, Housing, Health status, Education and skills, Work-life balance, Civic engagement and governance, Social connections, Environmental quality, Personal security, and Subjective well-being). A summary of existing studies highlights 39 key impacts of the digital transformation on people’s well-being. The review shows that these impacts can be positive as digital technologies expand the boundaries of information availability and enhance human productivity, but can also imply risks for people’s well-being, ranging from cyber-bullying to the emergence of disinformation or cyber-hacking. In sum, making digitalisation work for people’s well-being would require building equal digital opportunities, widespread digital literacy and strong digital security. Continued research and efforts in improving statistical frameworks will be needed to expand our knowledge on the many topics covered in this report.
Digital technologies. --- Quality of life. --- social well-being. --- OECD countries. --- 468 Innovatie --- 660 Welzijn --- E-books
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Fuel --- Power resources --- Energy tax --- Energy tax. --- Prices --- Taxation --- Prices. --- Taxation. --- OECD countries.
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Microeconomic policies – in particular, industrial and innovation policies – are appraised and enforced within the framework of the rules relative to free movement and competition. This book introduces the current wave of innovative industrial policies in France. By giving a historical context to their development, the evolution of key economic concepts and theories are put into perspective. In addition, with the aim of articulating horizontal and vertical interventions, this book analyzes the difficulties for public authorities when it comes to linking these matrix policies.
Industrial policy --- Technological innovations --- Globalization --- Government policy --- Economic aspects. --- OECD countries.
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Taxation --- Fiscal policy --- Law and legislation --- OECD/G20 Base Erosion and Profit Shifting Project. --- Organisation for Economic Co-operation and Development. --- Group of Twenty. --- BEPS Project --- OECD/G20 BEPS Project --- E-books --- International business enterprises --- Law and legislation.
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I. International legal instruments - 1. United Nations (UN) - 2. Interpol - 3. Organisation for Economic Co-operation and Development (OECD) 4. Council of Europe (CoE) - 5. African Union (AU) - 6. Asia-Pacific Economic Cooperation (APEC) - 7. Ibero-American Data Protection Network (RIPD) - 8. Other international treaties, agreements or transfer mechanisms - 9. International Conference of Data Protection & Privacy Commissioners (ICDPPC) - 10. Association francophone des autorités de protection des données personnelles (AFAPDP)
beveiliging --- internationaal --- europe --- United States --- OECD --- protection --- international --- europa --- Algemene juridische begrippen : Privacy --- Notions juridiques générales : Vie privée
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Le Prospettive OCSE 2018 sulla politica della regolazione, seconda edizione della serie, tracciano minuziosamente gli sforzi compiuti dai Paesi per migliorare la qualità della regolazione secondo i principi definiti nella Raccomandazione OCSE del 2012 concernente la politica e la governance ...
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In recent times, countries have increasingly shifted their focus towards the curbing of tax avoidance and abuse. Accordingly, the G20 countries commissioned the OECD to undertake the BEPS Project, following which the OECD released its Final Reports on 15 distinct Actions in 2015. Further, the OECD also released the Multilateral Instrument, a multilateral tax treaty through which the application of thousands of bilateral tax treaties may be modified as regards the tax treaty-related proposals stemming from the BEPS Project. Presently, while several countries have already implemented large portions of these proposals, others have only implemented them to a limited extent. This may be due to several reasons, such as lack of relevance or administrative capacity, or differing policy priorities. However, as the Inclusive Framework is in the process of peer reviewing the compliance of each member with the minimum standards, more and more countries are implementing at least these minimum standards. Significantly, the BEPS Project has also given rise to new multilateral measures such as the EU Anti-Tax Avoidance Directive, which has led to a minimum level of harmonization in the European Union regarding some of the BEPS measures. This book explores the various ways in which countries have implemented the key proposals emerging from the BEPS Project. Through contributions made by national reporters from 36 different countries - including developed, developing and emerging economies - the book constitutes an expert guide to the varied perspectives towards the BEPS Project across the globe. While discussing the implementation of the BEPS Project, this study provides an in-depth analysis of the obstacles faced by countries in the implementation phase of the BEPS Project, as well as the interaction of such measures with various domestic legal systems.Edited by Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer, professors at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
Organisation for Economic Co-operation and Development. --- OECD --- Organisation for Economic Co-operation and Development --- OESO --- OCDE --- E-books
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