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Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for...
Persistent link: https://www.econbiz.de/10013523792
This report presents the conceptual foundations of the OECD Programme for International Student Assessment (PISA), now in its eighth cycle of comprehensive and rigorous international surveys of student knowledge and skills that are essential for full participation in modern societies. As in...
Persistent link: https://www.econbiz.de/10014435802
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Oil consumption is increasingly concentrated in transport and relatively limited fluctuations in transport demand can have increasingly significant effects on oil prices. This Round Table assesses the policy instruments available to address oil security and climate change and examines their...
Persistent link: https://www.econbiz.de/10012447778
Literacy in the 21st century is about constructing and validating knowledge. Digital technologies have enabled the spread of all kinds of information, displacing traditional formats of usually more carefully curated information such as encyclopaedias and newspapers. The massive information flow...
Persistent link: https://www.econbiz.de/10012630023
Teachers are the most important resource in today’s schools. In every country, teachers’ salaries and training represent the greatest share of expenditure in education. And this investment in teachers can have significant returns: research shows that being taught by the best teachers can...
Persistent link: https://www.econbiz.de/10012448845
High-speed trains can compete successfully with road, air and conventional rail services on densely trafficked routes where willingness to pay is sufficient at the relatively elevated fare levels needed to cover costs. High-speed rail investments can also relieve congestion on the conventional...
Persistent link: https://www.econbiz.de/10012449053
Large-scale port projects have irreversible effects on land use and multiple impacts on the local economy and local community. They affect the way that the regional and national economy operates as a whole, with major impacts on regional transport systems. Port planners make better decisions...
Persistent link: https://www.econbiz.de/10012449258
The growth of car use in several advanced economies has slowed down, stopped, or turned negative. The change can not be attributed to adverse economic conditions alone. Socio-demographic factors, including population ageing and changing patterns of education, working, and household composition...
Persistent link: https://www.econbiz.de/10012449538
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the...
Persistent link: https://www.econbiz.de/10012450050