Download or read book OECD Style Guide Third Edition written by OECD and published by OECD Publishing. This book was released on 2015-10-12 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This third edition of the OECD Style Guide is designed to help draft and organise published material so that readers can easily navigate, understand and access OECD analysis, statistics and information.
Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Download or read book International VAT GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Download or read book OECD Handbook for Internationally Comparative Education Statistics Concepts Standards Definitions and Classifications written by OECD and published by OECD Publishing. This book was released on 2004-04-23 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook aims to facilitate a greater understanding of the OECD statistics and indicators produced and so allow for their more effective use in policy analysis.
Download or read book The Measurement of Scientific Technological and Innovation Activities Frascati Manual 2015 Guidelines for Collecting and Reporting Data on Research and Experimental Development written by OECD and published by OECD Publishing. This book was released on 2015-10-08 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians and science and innovation policy makers worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications ...
Download or read book Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions Second Edition written by OECD and published by OECD Publishing. This book was released on 2011-06-27 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
Download or read book Health at a Glance 2021 OECD Indicators written by OECD and published by OECD Publishing. This book was released on 2021-11-09 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Health at a Glance provides a comprehensive set of indicators on population health and health system performance across OECD members and key emerging economies. This edition has a special focus on the health impact of COVID-19 in OECD countries, including deaths and illness caused by the virus, adverse effects on access and quality of care, and the growing burden of mental ill-health.
Download or read book Education at a Glance 2018 written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2018-09-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: - Foreword - Editorial - Education's promise to all - Introduction: The Indicators and their Framework - Reader's guide - Executive summary - Equity in the Education Sustainable Development Goal - Indicator A1 To what level have adults studied? - Indicator A2 Transition from education to work: Where are today's youth? - Indicator A3 How does educational attainment affect participation in the labour market? - Indicator A4 What are the earnings advantages from education? - Indicator A5 What are the financial incentives to invest in education? - Indicator A6 How are social outcomes related to education? - Indicator A7 To What extent do adults participate equally in education and learning? - Indicator B1 Who participates in education? - Indicator B2 How do early childhood education systems differ around the world? - Indicator B3 Who is expected to graduate from upper secondary education? - Indicator B4 Who is expected to enter tertiary education? - Indicator B5 Who is expected to graduate from tertiary education? - Indicator B6 What is the profile of internationally mobile students? - Indicator B7 How equitable are entry and graduation in tertiary education? - Indicator C1 How much is spent per student on educational institutions? - Indicator C2 What proportion of national wealth is spent on educational institutions? - Indicator C3 How much public and private investment on educational institutions is there? - Indicator C4 What is the total public spending on education? - Indicator C5 How much do tertiary students pay and what public support do they receive? - Indicator C6 On what resources and services is education funding spent? - Indicator C7 Which factors influence teachers' salary cost? - Indicator D1 How much time do students spend in the classroom? - Indicator D2 What is the student-teacher ratio and how big are classes? - Indicator D3 How much are teachers and school heads paid? - Indicator D4 How much time do teachers spend teaching? - Indicator D5 Who are the teachers? - Indicator D6 Who makes key decisions in education systems? - Characteristics of Education Systems - Reference Statistics - Sources, Methods and Technical Notes - Australia - Austria - Belgium - Canada - Chile - Czech Republic - Denmark - Estonia - Finland - France - Germany - Greece - Hungary - Iceland - Ireland - Israel - Italy - Japan - Korea - Latvia - Luxembourg - Mexico - Netherlands - New Zealand - Norway - Poland - Portugal - Slovak Republic - Slovenia - Spain - Sweden - Switzerland - Turkey - United Kingdom - United States - Argentina - Brazil - China - Colombia - Costa Rica - India - Indonesia - Lithuania - Russian Federation - Saudi Arabia - South Africa - Ibero-American countries
Download or read book International Taxation of Permanent Establishments written by Michael Kobetsky and published by Cambridge University Press. This book was released on 2011-09-15 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.
Download or read book OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector written by OECD and published by OECD Publishing. This book was released on 2018-03-07 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector helps enterprises implement the due diligence recommendations contained in the OECD Guidelines for Multinational Enterprises along the garment and footwear supply chain.
Download or read book Education at a Glance 2021 OECD Indicators written by OECD and published by OECD Publishing. This book was released on 2021-09-16 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: Education at a Glance is the authoritative source for information on the state of education around the world. The 2021 edition includes a focus on equity, investigating how progress through education and the associated learning and labour market outcomes are impacted by dimensions such as gender, socio-economic status, country of birth and regional location.
Download or read book Citizens as Partners Information Consultation and Public Participation in Policy Making written by OECD and published by OECD Publishing. This book was released on 2001-10-11 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines a wide range of country experiences, offers examples of good practice, highlights innovative approaches and identifies promising tools (including new information technologies)for engaging citizens in policy making. It proposes a set of ten guiding principles.
Download or read book US Taxation of Foreign Income written by Gary Clyde Hufbauer and published by Peterson Institute. This book was released on 2007 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Education at a Glance 2015 written by OCDE. and published by OCDE. This book was released on 2016-02-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The annual publication, Education at a Glance: OECD Indicators, gives information on the state of education around the world. It provides data on the output of educational institutions; the impact of learning across countries; the financial and human resources invested in education; access, participation and progression in education; and the learning environment and organisation of schools. The 2015 edition introduces more detailed analysis of participation in early childhood and tertiary levels of education. The report also examines first generation tertiary-educated adultsâ educational and social mobility, labour market outcomes for recent graduates, and participation in employer-sponsored formal and/or non-formal education. Readiness to use information and communication technology for problem solving in teaching and learning is also examined. The publication provides indicators on the impact of skills on employment and earnings, gender differences in education and employment, and teacher and school leader appraisal systems. The report covers all 34 OECD countries and a number of partner countries (Argentina, Brazil, China, Colombia, India, Indonesia, Latvia, Russian Federation, Saudi Arabia and South Africa, and for the first time, Costa Rica and Lithuania). [Publisher website, ed].
Download or read book Education at a Glance 2017 written by Organization for Economic Cooperation and Development and published by Organization for Economic Co-Operation & Development. This book was released on 2017-10-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Education at a Glance: OECD Indicators is the authoritative source for information on the state of education around the world. With more than 125 charts and 145 tables included in the publication and much more data available on the educational database, Education at a Glance 2017 provides key information on the output of educational institutions; the impact of learning across countries; the financial and human resources invested in education; access, participation and progression in education; and the learning environment and organisation of schools. The 2017 edition presents a new focus on fields of study, investigating both trends in enrolment at upper secondary and tertiary level, student mobility, and labour market outcomes of the qualifications obtained in these fields. The publication also introduces for the first time a full chapter dedicated to the Sustainable Development Goals, providing an assessment of where OECD and partner countries stand on their way to meeting the SDG targets. Finally, two new indicators are developed and analysed in the context of participation and progress in education: an indicator on the completion rate of upper secondary students and an indicator on admission processes to higher education. The report covers all 35 OECD countries and a number of partner countries (Argentina, Brazil, China, Colombia, Costa Rica, India, Indonesia, Lithuania, the Russian Federation, Saudi Arabia and South Africa). The Excel(tm) spreadsheets used to create the tables and charts in Education at a Glance are available via the StatLinks provided throughout the publication.
Download or read book Education at a Glance written by and published by . This book was released on 1997-01-01 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD education indicators enable countries to see themselves in light of other countries performance. They reflect on both the human and financial resources invested in education and on the returns of these investments.
Download or read book Regulating Global Corporate Capitalism written by Sol Picciotto and published by Cambridge University Press. This book was released on 2011-05-12 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt: This analysis of how multi-level networked governance has superseded the liberal system of interdependent states focuses on the role of law in mediating power and shows how lawyers have shaped the main features of capitalism, especially the transnational corporation. It covers the main institutions regulating the world economy, including the World Bank, the IMF, the WTO and a myriad of other bodies, and introduces the reader to key regulatory arenas: corporate governance, competition policy, investment protection, anti-corruption rules, corporate codes and corporate liability, international taxation, avoidance and evasion and the campaign to combat them, the offshore finance system, international financial regulation and its contribution to the financial crisis, trade rules and their interaction with standards especially for food safety and environmental protection, the regulation of key services (telecommunications and finance), intellectual property and the tensions between exclusive private rights and emergent forms of common and collective property in knowledge.
