Soft law plays an important role in the regulation of international tax matters. This paper focuses on the case of the OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources of law. From the perspective of international law, the...

This paper analyzes the importance of governance of international organizations (IOs) to Swiss policy making in the field of education. The focus is on the Bologna Process driven by the European Commission, and the 'Programme for International Student Assessment' (PISA) of the Organization for...

Far-reaching transformations in Swiss education were pushed in the last decade by two prominent international initiatives, namely the 1999 Bologna process and the OECD's PISA study starting in 2000. To what extent and in which way were these soft governance initiatives able to trigger Swiss...

In diesem Papier untersuchen wir den Wandel von Bildungspolitik in OECD Ländern, im besonderen Tendenzen zur Konvergenz. Vergleichbare Analysen in anderen Teilgebieten der Sozialpolitik sind zu dem Ergebnis gekommen, dass nur bedingt Konvergenzeffekte festzustellen sind, für den Bereich...