Cette publication dresse un panorama des pratiques des pays de l’OCDE relatives au recrutement de main-d’œuvre étrangère. Elle analyse les obstacles qui peuvent entraver la négociation d’accords de recrutement de main-d’œuvre. Elle présente également les perspectives liées à une...

This report provides a snapshot of the policy actions being taken by OECD, EU and G20 countries in response to growing diversity in forms of employment, with the aim of encouraging peer learning where countries are facing similar issues. It shows that many countries are reflecting on whether...

The publication presents an overview of foreign labour recruitment practices in OECD member countries. It discusses challenges to the negotiation of labour recruitment agreements and the prospects for potential co-operation on migration for employment and development issues in sending countries

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue...

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue...

The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more...

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....

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...