OECD

The foreign exchange market, or currency market, is the largest financial market in the world by volume of trade and investors from all over the globe try to gain opportunities related to that market. One of the most common strategies that investors use to make profits

The aim of the study is to determine the status of Turkey among OECD (Organisation for Economic
Co-operation and Development) members and candidate countries through cluster and discriminant
analyses according to PISA (Programme for International Student Assessment) 2009 results.
The study includes 475460 fifteen year-old students from 65 countries participating in the PISA
Project in 2009. According to the cluster analyses , in the first cluster, 13 countries, 9 of which are
candidate countries; in the second cluster 30 countries, 5 of which are candidate countries; in the
third cluster 10 countries, 5 of which are candidate countries and in the fourth cluster 12 countries,
all of which are candidate countries were clustered. Turkey was clustered in the first cluster
and along with Turkey, Bulgaria, Chile, Colombia, Israel, Jordan, Mexico, Dubai (UAE), Romania,
Serbia, Thailand, Trinidad, and Tobago were clustered in the first cluster, too. According to the
discriminant analyses, 96,9% of original grouped cases correctly classified.

The OECD is currently engaging in a world-wide feasibility study entitled International Assessment of Higher Education Learning Outcomes (AHELO). This feasibility study seeks to develop measures that would assess student learning outcomes that would be valid across different languages, cultures and higher education institutions. Drawing on anticolonial perspectives, this article provides a critical policy analysis of the AHELO project. Based on a review of the AHELO texts, it presents two themes: 1) crisis and imperial logic in policy production, 2) Anglo-Eurocentrism as global designs and colonial relationships. It argues that, through AHELO, OECD is striving to construct a global space of equivalence for teaching and learning in higher education, and in so doing, perpetuates coloniality in global higher education. It concludes by noting some comparative observations between AHELO and PISA in terms of the increasing role of global knowledge for policy tools in educational policy.

Después de un período caracterizado por múltiples criticidades, la política exterior y el posicionamiento internacional de Colombia han cambiado de manera significativa. En este marco, el proceso de adhesión a la OCDE es una apuesta relevante y apunta a consolidar su nuevo estatus de país emergente. Entre otros, esta organización se caracteriza por el uso de la revisión entre pares para mejorar la calidad de la formulación, implementación y monitoreo de las políticas públicas de sus estados miembros. Con base en lo anterior, este artículo analiza las implicaciones de la incorporación de Colombia a la OCDE, con especial referencia a las políticas sociales y fiscales, y plantea una reflexión sobre las ventajas que el país podría conseguir gracias a su membresía.
Citación sugerida: Tassara, Carlo. 2015. La política exterior de Colombia, la OCDE y la revisión entre pares de las políticas públicas. En: Carlo Tassara (Editor). Revista Internacional de Cooperación y Desarrollo, Vol. 2, N° 2, Julio-Diciembre 2015 (pp. 69-103). Número monográfico “Colombia en el escenario internacional: oportunidades y retos para el desarrollo”. Cartagena: Escuela Latinoamericana de Cooperación y Desarrollo y Editorial Bonaventuriana.

The OECD has been influenced by shifts in economic thinking and has undertaken in the past some major exercises
reflecting on the objectives of policies, methods and work processes. The New Approaches to Economic Challenges
(NAEC) initiative builds on these previous endeavours while offering a comprehensive agenda to review and update
the Organisation’s analytical approaches. This note offers a stylised, non-exhaustive overview of some of the major
publications, projects and events which have sharped the OECD's analysis over the last fifty years.

Relação de Publicados n. 225. Relação de Originais n. 506.
1. Introdução: a complexidade da agenda econômica internacional
2. Agendas negociadoras nos foros econômicos mundiais: uma perspectiva de meio século
De Bretton Woods ao GATT-ITO
O Plano Marshall e a OECE
Da reconstrução ao desenvolvimento... como projeto
O desenvolvimento entra na agenda internacional
O comércio desigual: busca da não-reciprocidade
A negociação do desenvolvimento: a UNCTAD
Ascensão e declínio da UNCTAD
3. Agendas negociadoras da OCDE, da OMC e da UNCTAD: divergências e compromissos
O charme discreto de uma velha senhora: a OCDE
A OMC e a nova estrutura do comércio internacional
A “nova” UNCTAD e o desafio do desenvolvimento
4. OCDE, OMC e UNCTAD: agendas convergentes nos foros econômicos multilaterais?
Diferenças funcionais, similaridade de objetivos
Do purgatório capitalista a um novo contrato global

In 2012, public opinion focussed on what has been called 'aggressive tax planning of multinational enterprises'. Since then, the G20 and OECD developed the Base Erosion and Profit Shifting (BEPS) Action Plan – a phenomenon that has received enormous attention. Despite this attention, the efforts, methodology and outcomes, and the instruments used to implement them, pose very little innovation. This article analyses the issues raised by the BEPS Action Plan from a historical perspective, showing that they remain grounded on the same basis of discussions that took place decades ago. This is probably because the project was triggered by a decrease in tax revenue, and not by an actual study of the failures of the system. The only real innovation of the BEPS Project is the change in the public state of mind and attitude towards tax planning, as well as a totally new way of developing international tax rules through consensus with the participation of a broad number of countries. Future steps should take advantage of this actual innovation, get rid of previous analysis and, taking into account of the current economic situation, study (1) the structure of the tax system and tax burden; (2) the jurisdiction to tax rules and the source and residence principles; and (3) the relationship between private law and tax law, i.e. legal personality and recognition of foreign persons and contracts. Without such in-depth analysis, any changes would be changes that only deepen already existent failing principles forming the base of the current system.

This is the original 2016 article. See separately the July 2020 update issued as "BEPS Primer: Past, Present, And Future", Parts 1 and 2, dated respectively 6 July and 13 July 2020.

Governments throughout the world have been losing many billions of dollars of tax revenues from “legal” tax avoidance conducted by many multinational groups (MNEs) through aggressive structuring of operations and transactions that often lack economic reality so as to earn profits that are subjected to zero or low-taxation. The success of this “legal” tax avoidance motivated the G-20 and the OECD to initiate the two-year Base Erosion and Profit Shifting (BEPS) project, which took place from 2013 to 2015.

This discussion of the BEPS project is intended to give the reader an understanding of the project’s origin, its objectives, and how it may proceed in the future. It does not attempt to summarize in detail the specific results of the work on the project’s 15 Action Plan items. Rather, only some brief comments are made on them to give the reader a flavor of the BEPS work undertaken by the OECD and the others who participated in this project.

More specifically, the Primer includes:

— Examples of MNE BEPS activities,

— Description of how the environment strongly motivates BEPS behavior including both systemic issues and developments occurring over past decades,

— Participants in the BEPS process,

— Brief comments on the BEPS Project 15 Action Plan Items,

— Results of the BEPS Project, and

— Possible future developments.

The Fraunhofer Competence Center Knowledge Management presents in this second edition its up-dated and extended research results on business-process oriented knowledge management, pro-active change management, KM strategy, knowledge structuring and KM audit, reviews the latest advancements in measuring intellectual capital and classifies more than 100 KM tools. Best Practices in KM are described by the Swiss Benchmarking Center TECTEM at University St. Gallen and in case studies from price-winning companies like Aventis and Siemens as well as from Arthur D. Little, British Aerospace plc., Hewlett-Packard, IBM, Phonak and Roche. New survey results on KM from EFQM, OECD and on "The Future of Knowledge Management" are presented. The book concludes with an overview on research funded by the European Commission in order to make "KM Made in Europe" a reality

Much of the existing historical research discusses the 1973 oil crisis through single national perspectives. In contrast, this article focuses on the multilateral dimension of this far-reaching event. Starting with the Suez crisis of 1956, it explores the work of the OECD Oil Committee and its High Level Group regarding possible oil crises. However, the crisis mechanisms the OECD developed were not activated when the 1973 oil crisis hit. Thus, US Secretary of State Henry Kissinger took the initiative to form a stronger group of oil consuming countries outside the OECD, which should have guaranteed cohesion in the West in future oil crises. Pressured by the United States and expecting advantages from close transatlantic energy cooperation, the other Western industrialized countries, except France, approved of the project. The result was the founding of the International Energy Agency (IEA) in November 1974. Its structure and voting rules reflect the crucial role the United States play in the agency. Therefore, in the context of international relations, the IEA serves as an example of the United States’ struggle to maintain its hegemony in the Western camp.

This Dissertation discusses the transfer pricing provisions applicable to Intangible Assets as per the Indian Transfer Pricing Regime and the guidelines issued by the Organisation for Economic Cooperation and Development (OECD) in this regard.

This paper conducts the research into intrigue relationship between gender equality and globalization. The objective of this research paper is to determine the relationship between globalization types and their ability for supporting gender equality. Firstly the paper uses the KOF Globalization Index (University of Zurich) and the Global Gender Gap Index (OECD) to establish significance of relationship between those two variables. Furthermore, the paper examines the relationship between three dimensions (subindexes) of KOF Index 2009: economic globalization, social globalization and political globalization and gender equality level under particular globalization type what is the main research question examined here. The paper uses also the newly established SIGI Index 2012 (OECD) to estimate the significant or non-significant relation between sociocultural globalization (KOF Index) and the outcome achieved under social globalization type on gendered social contracts (SIGI Index). The aim of this paper is to study and evaluate which type of globalization type (as input variable) has the highest effect on gender equality creation within indicators which are suited to the input variable and measured as globalization type x outcome. This paper attempts to show as the Author forecasted the high positive correlation existance within the KOF economic globalization subindex and Global Gender Gap subindex of economic opportunities than within the KOF political globalization subindex and GGG subindex of political empowerment (outcome dimension). The sociocultural globalization type has been discovered as the most influential towards achieving gender equality and changing “social contracts” within society on more gender equal.

Brasília, 15 julho 1996, 290 p. (texto + anexos: notas, bibliografia, complementos informativos e apêndices estatísticos). Tese apresentada ao XXXII Curso de Altos Estudos do Instituto Rio Branco. Depositada no IRBr em 15 de julho de 1996, aceita para arguição oral em 19 de setembro (Carta IRBr/457), com fixação da defesa para o período de 24 de outubro a 6 de novembro; defendida em 29 de outubro 1996 de 1996. Reprovada pela Banca; feito Memorial sobre o processo de avaliação (Trabalho n. 540).

Brasil e OCDE: uma interação necessária

Índice:

À guisa de prefácio..., 5

I. Introdução: o Brasil e a OCDE no sistema econômico mundial, 7
Esse obscuro objeto do desejo: a OCDE na agenda diplomática do Brasil, 7
A interdependência econômica e a inserção internacional do Brasil, 9
A história como instrumento de trabalho diplomático, 13
A base do problema: definição de uma política oficial, 15

II. A construção da interdependência: uma perspectiva de meio século, 17
1. Do Plano Marshall à OCDE, 17
O contexto econômico e político do pós-guerra: a OECE, 17
A OECE e a reconstrução da Europa ocidental, 21
A reconstituição da OECE e o estabelecimento da OCDE, 24

2. Os países em desenvolvimento na economia global, 30
Um Plano Marshall para a América Latina?, 31
Comércio e pagamentos: OECE e América Latina, 35
O comércio internacional e o problema do desenvolvimento, 38
Intercâmbio desigual e busca da não-reciprocidade, 40

3. Do desenvolvimentismo à aceitação da interdependência , 44
Ascensão e crise da ideologia desenvolvimentista, 46
A UNCTAD e o declínio do desenvolvimentismo, 50
Fragmentação e diversificação do Terceiro Mundo, 54
A América Latina e o Brasil no contexto internacional, 59
A macroestrutura institucional da interdependência mundial, 62

III. A OCDE e o multilateralismo econômico, 67
1. O consenso liberal e a ortodoxia econômica: a agenda da OCDE, 68
Estrutura e processo decisório na OCDE: flexibilidade e consenso, 70
O mandato da OCDE e a interdependência: sinfonia inacabada, 75
Templo da racionalidade econômica?: modesto poder de coerção,76
Desafios ao consenso liberal: protecionismo e unilateralismo, 80

2. A interdependência na prática: as relações externas da OCDE, 90
Das origens ao fim da guerra fria: os alunos modelos, 91
A OCDE como padrão de cooperação interestatal , 93
Dormindo com o inimigo: as relações com os socialistas, 94
Uma OCDE asiática?: nas origens da APEC, 96
A “política externa” da OCDE: relações com países não-membros, 98
Os parceiros da transição ao capitalismo bem comportado , 101
O diálogo informal com asiáticos e latino-americanos, 103
Um dragão irrequieto: a China, 106
As economias emergentes, 107

3. Requisitos do contrato global: processos de adesão à OCDE, 109
A marcha de adesões à OCDE: de moderato a fermo, 110
Ainda a marcha da OCDE: de prestissimo a piano , 113
Critérios de adesão e realismo pragmático: trade-offs, 116
A marcha do capital: derrubando barreiras, 117
Entrando no templo: México, República Tcheca e Hungria, 122

IV. Brasil e OCDE: a dinâmica do relacionamento, 127
1. Histórico da política de aproximação, 129
Pré-história do relacionamento: comércio compensado , 130
A presença discreta da nova organização: a OCDE, 131
A divisão Norte-Sul e o “clube dos países ricos”, 132
Primeiros contatos estruturados: o Comitê do Aço, 134
O “último dos desenvolvidos...”: a missão de 1991 à OCDE, 138

2. Participação nas atividades do diálogo informal, 147
O Brasil como major economy, 147
Prosseguimento da política de diálogo, 151
O Brasil e o futuro da relação OCDE/economias dinâmicas, 158

3. Bases de uma mudança de status, 168
O quadro geral da política econômica: culto à estabilidade, 170
Liberando os fluxos de bens, de serviços e de capitais, 175
Políticas estruturais e setoriais: novas disciplinas, 183

4. Impacto nas relações econômicas e na política externa, 191
Relações econômicas internacionais: revisão de longo curso, 192
Efeitos sobre o Estado e o funcionamento do aparelho social, 201
Um novo paradigma na política externa?: a perspectiva global, 206

V. Conclusões: a OCDE e a nova inserção internacional do Brasil, 213
Uma balança do poder mundial: do G-7 ao G-10?, 214
Idealpolitk e realismo na política externa, 218

Anexos:
Apêndices:, 223
1. OCDE: Estrutura, órgãos subsidiários e agências especializadas, 225
2. Estrutura operacional de trabalho da OCDE, 227
3. O Secretariado da OCDE e como ele se vê a si mesmo, 232
4. Composição e participação nas atividades da OCDE, 239
5. Centro de Desenvolvimento, 240
6. Comitê do Aço da OCDE , 241
7. As publicações da OCDE , 242
8. Indicadores econômicos e sociais comparativos. 246

Bibliografia, 251

Nota final, 261

Νομοσχέδιο για τη λειτουργία της δημόσιας διοίκησης, η έκθεση του ΟΟΣΑ για την κεντρική κυβέρνηση, κριτική εξέταση της μεταξύ τους σχέσης και της σχέσης τους με τα κυρίαρχα διοικητικά υποδείγματα ΠΤΥΧΙΑΚΗ ΕΡΓΑΣΙΑ Επιβλέπων καθηγητής: κ. Μακρυδημήτρης Σωτήρης Λαπιέρης(280121) [Ιανουάριος 2014] 7

Le projet de développer une régulation international de la concurrence est ancien et protéiforme car il s'est manifesté tant l'enceinte du GATT / OMC, que de la CEE / UE, de l'ONU ou de la CNUCED. Au carrefour de l'histoire économique et de l'histoire globale, cet article reconstitue une ambition ancienne, portée par des individus aux motivations variées, des pays du Sud réclamant un contrôle des entreprises du Nord, aux néolibéraux souhaitant promouvoir la mondialisation libérale. En particulier, un certain nombre d’acteurs européens, en particulier des juristes inspirés par l’expérience allemande, ont tenté de faciliter la mise en place d’une régulation mondiale de la concurrence, fondée en partie sur l’expérience européenne, dans les années 1990, sans succès.

This is a mid-2020 Update of my 2016 BEPS Primer article. This 2020 Update is in two parts. Part 1 focused on the initial two-year BEPS project and developments concerning it since the release of the October 5, 2015 Final Reports. This Part 2 focuses on Pillars One and Two of the currently ongoing BEPS 2.0 OECD-led process.

Governments throughout the world have been losing many billions of dollars of tax revenues over the past two decades from tax avoidance conducted by many multinational groups (MNEs). These MNEs have aggressively structured their operations and transactions in manners that often lack economic reality so as to divorce their profits from the activities that earn those profits, thereby recording excessive profits in group members that are subjected to zero or low-taxation. The success of this tax avoidance motivated the G-20 and the OECD to begin the initial two-year Base Erosion and Profit Shifting (BEPS) OECD-led project, which took place from 2013 to 2015.

Following the initial two-year project were several years of continued developments with an acceleration of activity beginning in 2019, which has been termed BEPS 2.0. This BEPS 2.0 project is described in this Part 2 in some detail with editorial thoughts on its potential effects and how it may proceed. BEPS 2.0 includes two “Pillars”, the first of which would provide for limited taxation by market countries and the second of which would create a minimum tax to discourage profit shifting.

This discussion of the BEPS project is intended to give the reader an understanding of the project’s origin, its objectives, and how it may proceed in the future. It does not provide details of the specific results of the work on the initial project’s 15 Action Plan items. Rather, only some brief comments are made on them to give the reader a flavor of the BEPS work undertaken by the OECD and the others who participated in this project. It is more detailed regarding the currently on-going BEPS 2.0 Pillars One and Two.

More specifically, the Primer includes:

— Examples of MNE BEPS activities,

— Description of how the environment strongly motivates BEPS behavior including both systemic issues and developments occurring over past decades,

— Participants in the BEPS process,

— Brief comments on the initial BEPS Project 15 Action Plan Items,

— Results of the initial BEPS Project and possible future developments, and

— Description, comments, and editorial reflections on both Pillars One and Two of BEPS 2.0.

This paper is a critical study of the theoretical foundations of the PISA reading test. To this it has tried to use as reference theory proposed by Paulo Freire in relation to reading, trying to offer a different approach to this type of international assessments, which are affecting the national educational politics. The research question focuses on determining the theoretical foundation of reading literacy in PISA and identify its main distances and tensions with the Freire theory. This study is speculative, the corpus of theory base is contrasted to highlight differences and tensions from a critical theory. The results showed significant differences and contradictions related to cognitive, representational codes, interpretive modes and especially a contrasting view of the reading subject.

"Corporate Social Responsibility (CSR) is based on the notion that businesses are interlinked with interests- social, economic, cultural, environmental and social systems because business activities affect – and are affected by – such interests in society. This paper will seek to evaluate and explain this relationship in the context of Emerging Market Economies—an under researched and undervalued subject within the discipline of CSR. The piece will examine the phenomenon of CSR in three emerging markets representing the regions of Asia, Africa and Latin America. During the course of the analysis the author will focus on three main dimensions of CSR. First ‘if’ indeed CSR is taking place within the emerging markets; secondly ‘what’ are the various context specific socio-cultural indicators manipulating the perception, adoption, management and implementation of CSR and lastly if this had led to the emergence of an indigenous version of CSR found in emerging markets reflecting their respective local realities and priorities.

The case studies—Nigeria, Mexico and Malaysia share a common thread of having CSR that is more ‘local’ in its flavor rather than global. Nonetheless the author will argue that even with the local construction of CSR in these countries, there are global dimensions that cannot be ignored, due to the increasing international part being played by these emerging actors. Hence this hybridization of CSR (local +global) is a new development within CSR itself. Consequently the analysis will illustrate that CSR in emerging economies is indeed occurring; socio-cultural dimensions play a strategic part; and that local CSR patterns have led to the creation of ‘home grown’ forms of CSR."

This chapter examines the role of international large-large scale assessments (ILSAs) in global education policy (GEP). Firstly, the chapter theorizes ILSA participation in relation to GEP analytical frameworks and new modes of global governance. Secondly, an analysis of empirical data on ILSA participation informs discussion of rationales for participation, which are grouped under seven headings: (1) evidence for policy; (2) technical capacity building; (3) funding and aid; (4) international relations; (5) national politics; (6) economic rationales; and (7) curriculum and pedagogy. This analysis provides insight into the complexity through which the global education landscape is being constituted and suggests that the uses of ILSA data are shaped by the socio-political contexts of participating countries. The chapter concludes with a discussion of how analysis of the meanings ILSAs acquire in different contexts can deepen understanding of the ILSA phenomenon and the role that ILSAs play in global education policy and governance.

Pollution, resource depletion, habitat management, and climate change are all issues that necessarily transcend national boundaries. Accordingly, they and other environmental concerns have been a particular focus for international organizations from before the First World War to the present day. This volume is the first to comprehensively explore the environmental activities of professional communities, NGOs, regional bodies, the United Nations, and other international organizations during the twentieth century. It follows their efforts to shape debates about environmental degradation, develop binding intergovernmental commitments, and—following the seminal 1972 Conference on the Human Environment—implement and enforce actual international policies.

Wolfram Kaiser is Professor of European Studies at the University of Portsmouth and Visiting Professor at the College of Europe in Bruges. His recent publications include Writing the Rules for Europe: Experts, Cartels, and International Organizations (2014, with J. Schot).

Jan-Henrik Meyer is Associate Professor and Principal Investigator at the University of Copenhagen for the research project “History of Nuclear Energy and Society” (HoNESt). He has been an Associate Professor at NTNU Trondheim, a Rachel Carson Fellow at LMU Munich and a Marie Curie Fellow at the University of Portsmouth.
Series: Volume 11, Environment in History: International Perspectives
Subject: Environmental Studies 20th Century History
Area:

LC: TD170.2 .I559 2016

BISAC: POL044000 POLITICAL SCIENCE/Public Policy/Environmental Policy; SCI026000 SCIENCE/Environmental Science; HIS037070 HISTORY/Modern/20th Century

BIC: RNK Conservation of the environment; HBLW 20th century history: c 1900 to c 2000



CONTENTS
Acknowledgements
Abbreviations

Introduction: International Organizations and Environmental Protection in the Global Twentieth Century
Wolfram Kaiser and Jan-Henrik Meyer

Chapter 1. From Nature to Environment: International Organisations and Environmental Protection before Stockholm
Jan-Henrik Meyer

Chapter 2. Environmental Problem-solvers? Scientists and the Stockholm Conference
Enora Javaudin

Chapter 3. Developing World Environmental Cooperation: The Founex Seminar and the Stockholm Conference
Michael W. Manulak

Chapter 4. Only One Earth: The Holy See and Ecology
Luigi Piccioni

Chapter 5. Sometimes it’s the Economy, Stupid! International Organizations, Steel and the Environment
Wolfram Kaiser

Chapter 6. Making the Polluter Pay: How the European Communities Established Environmental Protection
Jan-Henrik Meyer

Chapter 7. (Re-) Thinking Environment and Economy: The Organization for Economic Cooperation and Development and Sustainable Development
Iris Borowy

Chapter 8. Towards ‘Sustainable’ Development: The United Nations, INGOs, and the Crafting of the World Conservation Strategy
Stephen Macekura

Chapter 9. Protecting the Southern Ocean Ecosystem: The Environmental Protection Agenda of Antarctic Diplomacy and Science
Alessandro Antonello

Chapter 10.
Controlling the Agenda: Science, Policy and the Making of the Intergovernmental Panel on Climate Change
David G. Hirst

Conclusion: Setting Agendas, Building Institutions, and Shaping Binding International Commitments
Wolfram Kaiser and Jan-Henrik Meyer

Bibliography
Index

This paper explores, through a pilot study, the potentials and pitfalls of using digital storytelling-inspired approaches combined with investigative sketching processes in teacher professional development (TPD) and in-service teacher training, focusing on an individual sense of agency and collegial collaboration. Seen in a broader perspective of societal developments, TPD is increasingly imperative, as teachers have to navigate through extended inclusion of students with special needs, digital literacy, and multicultural classrooms; and as more teachers are entering the profession through alternative pathways, without having the initial teacher education, TPD is increasingly seen as a process of lifelong learning (OECD, 2009 & 2014). The research in this article originates from a small segment of a large longitudinal research project on online teacher professional development (oTPD) for science teachers in Danish elementary schools. Data in this pilot study derive from a two-day wo...

El trabajo es un estudio crítico sobre los fundamentos teóricos de la prueba lectora PISA. Con esta finalidad, se ha intentando utilizar como teoría de referencia la propuesta por Paulo Freire, procurando ofrecer un enfoque diferente y proponer, con una visión crítica, elementos de discusión que puedan enriquecer el debate educativo frente a ciertas evaluaciones internacionales que están condicionando las agendas educativas nacionales. El foco de la investigación es determinar el fundamento teórico de la competencia lectora según PISA e identificar sus principales distanciamientos y tensiones frente la teoría lectora de Freire. El estudio es de índole especulativa, los enunciados de base del corpus son contrastados con el fin de evidenciar diferencias y tensiones teóricas bajo un enfoque crítico. Los resultados mostraron diferencias y/o contradicciones relacionadas con la capacidad cognitiva, los códigos representacionales, los modos interpretativos y, fundamentalmente, ofrecieron una visión contrastada del sujeto lector.

In recent years, numerous so-called soft law regimes have been established, often in combination with effective international oversight and rigorous review procedures. This contribution considers the specific impact such regimes may have on small and very small States. Relying primarily on the experiences of Switzerland and Liechtenstein with GRECO and the OECD respectively, it is argued that international standardisation might not always sufficiently take into consideration the sometimes peculiar historical, political and institutional characteristics of small States; also, there is some risk that small States are exposed to particular scrutiny. Sentiments of unfair treatment may in turn lead to an increasingly negative attitude towards soft law in general, as illustrated by the unexpected parliamentary opposition to the U.N. Migration Compact both in Liechtenstein and Switzerland.

This is a mid-2020 Update of my 2016 BEPS Primer article. This 2020 Update is in two parts. Part 1 focuses on the initial two-year BEPS project and developments concerning it since the release of the October 5, 2015 Final Reports. Part 2 focuses on Pillars One and Two of the currently ongoing BEPS 2.0 OECD-led process.

Governments throughout the world have been losing many billions of dollars of tax revenues over the past two decades from tax avoidance conducted by many multinational groups (MNEs). These MNEs have aggressively structured their operations and transactions in manners that often lack economic reality so as to divorce their profits from the activities that earn those profits, thereby recording excessive profits in group members that are subjected to zero or low-taxation. The success of this tax avoidance motivated the G-20 and the OECD to begin the initial two-year Base Erosion and Profit Shifting (BEPS) OECD-led project, which took place from 2013 to 2015.

Following the initial two-year project were several years of continued developments with an acceleration of activity beginning in 2019, which has been termed BEPS 2.0. This BEPS 2.0 project is described in some detail with editorial thoughts on its potential effects and how it may proceed. BEPS 2.0 includes two “Pillars”, the first of which would provide for limited taxation by market countries and the second of which would create a minimum tax to discourage profit shifting.

This discussion of the BEPS project is intended to give the reader an understanding of the project’s origin, its objectives, and how it may proceed in the future. It does not provide details of the specific results of the work on the initial project’s 15 Action Plan items. Rather, only some brief comments are made on them to give the reader a flavor of the BEPS work undertaken by the OECD and the others who participated in this project. It is more detailed regarding the currently on-going BEPS 2.0 Pillars One and Two.

More specifically, the Primer includes:

— Examples of MNE BEPS activities,

— Description of how the environment strongly motivates BEPS behavior including both systemic issues and developments occurring over past decades,

— Participants in the BEPS process,

— Brief comments on the initial BEPS Project 15 Action Plan Items,

— Results of the initial BEPS Project and possible future developments, and

— Description, comments, and editorial reflections on both Pillars One and Two of BEPS 2.0.

UTET GIURIDICA 1 è un marchio registrato e concesso in licenza da De Agostini Editore S.p.A. a Wolters Kluwer Italia S.r.L. I diritti di traduzione, di memorizzazione elettronica, di riproduzione e di adattamento totale o parziale, con qualsiasi mezzo (compresi i microfilm e le copie fotostatiche), sono riservati per tutti i Paesi. Le fotocopie per uso personale del lettore possono essere effettuate nei limiti del 15% di ciascun volume/fascicolo di periodico dietro pagamento alla SIAE del compenso previsto dall'art. 68, commi 4 e 5, della legge 22 aprile 1941 n. 633. Le riproduzioni diverse da quelle sopra indicate (per uso non personale -cioè, a titolo esemplificativo, commerciale, economico o professionale -e/o oltre il limite del 15%) potranno avvenire solo a seguito di specifica autorizzazione rilasciata da EDISER Srl, società di servizi dell'Associazione Italiana Editori, attraverso il marchio CLEARedi Centro Licenze e Autorizzazioni Riproduzioni Editoriali. Informazioni: www.clearedi.org.

Cambridge University Press 2016.

In modern society, economic growth is considered to be the primary goal pursued through policymaking. But when and how did this perception become widely adopted among social scientists, politicians and the general public? Focusing on the OECD, one of the least understood international organisations, Schmelzer offers the first transnational study to chart the history of growth discourses. He reveals how the pursuit of GDP growth emerged as a societal goal and the ways in which the methods employed to measure, model and prescribe growth resulted in statistical standards, international policy frameworks and widely accepted norms. Setting his analysis within the context of capitalist development, post-war reconstruction, the Cold War, decolonization, and industrial crisis, The Hegemony of Growth sheds new light on the continuous reshaping of the growth paradigm up to the neoliberal age and adds historical depth to current debates on climate change, inequality and the limits to growth.

Od wybuchu kryzysu migracyjnego i uchodźczego w Europie w 2014 r. wielu aktorów międzynarodowych, zarówno organizacji międzyrządowych jak i państw, zabrało głos w dyskusji nad jego przebiegiem i możliwymi kierunkami rozwiązań. Ich uwaga często koncentrowała się na moralnych i prawnych aspektach kryzysu z perspektywy państw europejskich. Na tym tle wyróżnia się Organizacja Współpracy Gospodarczej i Rozwoju (OECD), która proponuje zdecydowanie bardziej pragmatyczne, skoncentrowane na politykach szczegółowych – migracyjnej i integracyjnej, podejście do kryzysu i jego następstw. Jest to możliwe dzięki jej wieloletniemu doświadczeniu jako organizacji międzynarodowej o charakterze doradczym, eksperckim i pomocowym w zakresie zagadnień społeczno-ekonomicznych i rozwojowych. Podkreśla ona demograficzne i gospodarcze możliwości rozwoju, jakie może przynieść Europie napływ dużej liczby migrantów na jej terytorium. Oczywiście pozostaje pytanie, czy państwa członkowskie OECD (i nie tylko) będą potrafiły przekuć nowe możliwości w trwałe korzyści społeczno-ekonomiczne.

Uluslararası Örgüt: Devletler tarafından oluşturulan, ancak, kendilerini oluşturan Devletlerden farklı ve sürekli bir iradeye sahip birleşmedir. Uluslararası Örgüt tüzel bir kişiliktir ve uluslararası hukukun bir aktörüdür. Kuruluş amacı; askeri, ekonomik, siyasi veya ticari olabilir.

This paper examines the incidence and consequences
of financialization in the industrialized countries of the
Organization for Economic Cooperation and Development
(OECD). Using the latest panel data from the OECD and the
ILO, the paper first documents the extent of financialization in
OECD countries and then analyzes the relationships between
financialization and three other variables: inequality, growth and
unemployment. There is strong empirical evidence for
considerable financialization across the OECD, with significant
and negative impacts on all three variables.

Transfer pricing is the price determined for the sale of goods and services realized between associated enterprises. The primary purpose of the transfer pricing is preventing double taxation. However, recently, transfer pricing is used for manipulative purposes such as minimizing the overall tax burden. For this reason, countries intend to introduce, revise or govern their transfer pricing requirements especially in the transfer pricing documentation area to prevent the base erosion in their jurisdictions. This tendency requires the legal consideration. Therefore, this thesis aims to analyze and highlight the legal deliberations of the transfer pricing documentation, rather than the economical ones. It examines the transfer pricing documentation requirements, the burden of proof and penalty provisions and their legal considerations in the international, supranational and different national practices especially in Turkey. Firstly, within the scope of the current worldwide transfer pricing documentation requirements, it examines OECD and PATA at the international level, EU as a supranational practice and the United States, Germany and Sweden at the national level. Secondly, this thesis conducts a detailed study on the current Turkish transfer pricing documentation practice. As a result of this study, serious unconstitutionality problems are encountered under Turkish transfer pricing documentation legislation. This thesis argues that current Turkish transfer pricing documentation legislation includes unconstitutional provisions and highlights the unconstitutionality concerns. Furthermore, this thesis gives suggestions to constitutionalize the Turkish transfer pricing documentation legislation. Finally, this thesis includes the future transfer pricing documentation practices within the scope of the OECD BEPS Action Plan. Therefore, this thesis is not limited to the current transfer pricing documentation practices, but it also includes the future ones.

This chapter describes the dynamics involved in globalizing higher education policy vis-à-vis international organizations (IOs). It synthesizes the higher education literature to date on four key IOs that assemble a higher education global policy space, namely the World Bank (WB), the Organization for Economic Cooperation and Development (OECD), the United Nations Educational, Science and Cultural Organization (UNESCO), and the European Union (EU). Three emergent themes are presented that help us understand IOs and their relationship with higher education policy: IOs as discursive forces, IOs as networker and co-ordinator, and the salience and mediation of IO policy influences. Based on this literature review, it argues that the study of IOs is integral to understanding the globalization of higher education policy and recommends higher education researchers to move beyond methodological nationalism and higher educationism in policy studies.

Canada’s Constitution Act (1982) recognises three Indigenous groups: Indians (now referred to as First Nations), Inuit, and Métis. Indigenous peoples make a vital contribution to the culture, heritage and economic development of Canada. Despite improvements in Indigenous well-being in recent decades, significant gaps remain with the non-Indigenous population. This study focuses on four priority issues to maximise the potential of Indigenous economies in Canada. First, improving the quality of the statistical framework and the inclusion of Indigenous peoples in the governance of data. Second, measures to improve the fairness and transparency for how Indigenous peoples can secure land tenure and the use of tools and such as land use planning to use it to promote community economic development. Third, promoting entrepreneurship so Indigenous peoples can use assets and resources in ways that align with their objectives for development. Fourth, implementing an approach to governance that adapts policies to places, and empowers Indigenous institutions and communities.