Rapporten undersøger de aspekter, der former menneskers liv og velfærd: indkomst, job, bolig, sundhed, arbejde, uddannelse, sociale forbindelser m.m. og konkluderer, at trivslen er steget de sidste 15 år, mens forskellene mellem landene er blevet større
Every person aspires to a good life. But what does "a good or a better life" mean? This report looks at the most important aspects that shape people's lives and well-being: income, jobs, housing, health, work and life-balance, education, social connections, civic engagement and …
The transfer pricing of intangibles (patents, trademarks, etc.) is an important issue in international tax law, because it determines how superprofits generated by multinationals through the exploitation of valuable intellectual property (IP) in their worldwide value chains are …
Applying the degree of urbanisation: a methodological manual to define cities, towns a…
by World Bank, United Nations Human Settlements Programme, European Commission., Statistical Office of the European Union, Organisation for Economic Co-operation and Development, Food and Agriculture Organization of the United Nations
'Applying the degree of urbanisation - methodological manual to define cities, towns and rural areas for international comparisons' has been produced in close collaboration by six organisations - the European Commission, the Food and Agriculture Organization of the United Nation…
Bildung auf einen Blick 2021: OECD-Indikatoren
French version of the third peer review report on treaty shopping. This report reflects the outcome of the third peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework. It includes the aggregate results of the…
The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report …
This report provides an overview of the tax measures introduced during the COVID-19 crisis across almost 70 jurisdictions, including all OECD and G20 countries and 21 additional members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting. It examines how tax …
This full version of the OECD Model Tax Convention contains the full text of the Model Tax Convention on Income and on Capital as it read on 21 November 2017, including the articles, the commentaries, the non-OECD economies' positions, the recommendation of the OECD Council, the…