Aux termes de l'Action 14 du BEPS, les membres du Cadre inclusif sur le BEPS de l'OCDE et du G20 se sont engagées à mettre en œuvre un standard minimum afin d'améliorer l'efficacité et l'efficience de la procédure amiable (PA). La PA est prévue à l'article 25 du modèle de convention...

Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits...

Norway has made progress on the path towards green growth over the past decade. The country is a frontrunner in many environmental areas and invests heavily in technological development and innovation to support its green transition. It set many ambitious national environmental targets across...

Increasingly, countries are recognising the contribution social enterprises make to economic and inclusive growth and sustainable development. While some form of legislation on social enterprises exists in 16 EU countries, and explicit policies or strategies to boost their development exist in...

Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits...

O Comité de Ajuda ao Desenvolvimento (CAD) da OCDE realiza exames pelos pares a cada um dos membros em intervalos regulares de cinco a seis anos. Os exames visam melhorar a qualidade e a eficácia da cooperação para o desenvolvimento dos membros, realçando as boas práticas e recomendando...

The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. Portugal...

This publication is part of the OECD workstream on Preparing Regions for Demographic Change. It elaborates a case study for the Portuguese region of Alentejo and focuses on improving the delivery of educational services taking into account the multi-level governance context. The study highlights...

This report provides a new perspective on Africa’s urban economies that is unique in its breadth and level of detail. Based on data from more than 4 million individuals and firms in 2 600 cities across 34 countries, it presents compelling evidence that urbanisation contributes to better...