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Mobile handset acquisition models
2013
This report examines the relationship between the prices for mobile communication services and some of the most popular handsets used to access these services, focusing on smartphones. The objective is to better understand different business models and how they may affect comparisons of prices....
Persistent link: https://www.econbiz.de/10009775519
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What is a Contracting Authority?
OECD - 2011
The public procurement Directives only apply if a body is a contracting authority (contracting entity in the Utilities sector) within the definition of the Directives. SIGMA Brief 3 gives guidance on the notion of a contracting authority/entity under the directives (especially the concept of...
Persistent link: https://www.econbiz.de/10012454229
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Below Threshold Contracts
OECD - 2011
The EU Public Procurement Directives only apply to contracts of a value that meet or exceed the relevant EU financial threshold. Below threshold contracts are not covered by the procurement Directives. However, below threshold contracts comprise the vast majority of contracts awarded by...
Persistent link: https://www.econbiz.de/10012454458
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Which Contracts are Covered by the Procurement Directives?
OECD - 2011
The EU Public Procurement Directives cover three main types of contract: works, supplies and services including design … contests. Some contracts will often contain elements of one or more of the 3 types of contract. The Directives contain specific … relevant EU financial threshold. SIGMA Brief 4 gives an overview of the different types of contract, on contract classification …
Persistent link: https://www.econbiz.de/10012454698
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Contract Management
OECD - 2011
When a contracting authority enters into a contract with an economic operator, the arrangement cannot just be left to …. It is therefore vital that they are properly managed. SIGMA Brief 22 first describes the process of contract management … and then presents contract management in practice and post-contract performance review. …
Persistent link: https://www.econbiz.de/10012454909
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Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
OECD - 2021
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which,...
Persistent link: https://www.econbiz.de/10012801229
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VAT/GST and excise rates, trends and policy issues
OECD - 2020
Persistent link: https://www.econbiz.de/10012549966
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Tax administration responses to COVID-19: Measures taken to support taxpayers
Inter-American Center of Tax Administrations; OECD; OECD - 2020
The purpose of this document is to assist tax administrations in their own consideration of possible domestic measures. This document does not make recommendations as regards particular measures as national circumstances and considerations will vary greatly.
Persistent link: https://www.econbiz.de/10012512011
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Green budgeting and tax policy tools to support a green recovery
OECD - 2020
Recovery from the social and economic disruptions caused by the COVID-19 pandemic will require concerted policy action. As countries consider recovery packages, there are opportunities to prioritise green policy choices that help promote environmental objectives and speed up structural change...
Persistent link: https://www.econbiz.de/10012512069
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Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
OECD - 2020
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which,...
Persistent link: https://www.econbiz.de/10012512147