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This publication reviews progress made since the 2008 OECD Seoul Declaration for the Future of the Internet Economy and identifies areas for future work. Seven themes are addressed in the work as follows: High-speed infrastructure Digital content and green ICTs The development of smarter applications Cybersecurity and privacy Consumer empowerment and protection An open Internet economy Global participation for development. Overall, the review shows that the Internet economy has now reached a point where it has become a new source of growth, with the potential to boost the whole economy, to foster innovation, competitiveness and user participation, and to contribute effectively to the prosperity of society as a whole.

Electronic commerce. --- Internet. --- DARPA Internet --- Internet (Computer network) --- Wide area networks (Computer networks) --- World Wide Web --- Cybercommerce --- E-business --- E-commerce --- E-tailing --- eBusiness --- eCommerce --- Electronic business --- Internet commerce --- Internet retailing --- Online commerce --- Web retailing --- Commerce --- Information superhighway

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Institutional investments --- Institutional investments. --- OECD countries. --- OECD member countries --- Organisation for Economic Co-operation and Development countries --- Investments --- Global custody (Securities)

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Tax administration and procedure --- Tax administration and procedure. --- OECD countries. --- Tax practice --- Tax procedure --- OECD member countries --- Organisation for Economic Co-operation and Development countries --- Taxation

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Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.

Taxation --- Finance and Investment --- Political Science --- Law, Politics & Government --- Public Finance --- Taxation. --- Tax shifting. --- Shifting of taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Tax incidence --- Finance, Public --- Revenue

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Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Norway is the fourth in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that Norway faces a unique situation whereby a generous welfare system stimulates large-scale labour market exclusion and significant socio-economic inequalities of people with a mental disorder, and hindering better outcomes of its employment and vocational rehabilitation programmes.

Social Issues/Migration/Health --- Employment --- Behavioral Disciplines and Activities --- Rehabilitation --- Health Services --- Salaries and Fringe Benefits --- Psychology, Industrial --- Disabled Persons --- Socioeconomic Factors --- Persons --- Psychology, Applied --- Personnel Management --- Income --- Psychiatry and Psychology --- Therapeutics --- Health Care Facilities, Manpower, and Services --- Psychological Phenomena and Processes --- Named Groups --- Analytical, Diagnostic and Therapeutic Techniques and Equipment --- Population Characteristics --- Health Care --- Organization and Administration --- Health Services Administration --- Absenteeism --- Rehabilitation, Vocational --- Sick Leave --- Mentally Disabled Persons --- Mental Health Services --- Employment, Supported --- Social Welfare & Social Work --- Psychiatry --- Health & Biological Sciences --- Social Sciences --- Disabilities --- Psychiatric Disorders, Individual --- Norway --- People with mental disabilities --- Industrial psychiatry --- Mentally ill --- Services for --- Insane --- Mental illness --- Mental patients --- Mentally disordered --- Industrial mental health --- Occupational psychiatry --- Intellectually disabled persons --- Mental disabilities, People with --- Mentally deficient persons --- Mentally disabled persons --- Mentally disordered persons --- Mentally handicapped --- Mentally retarded persons --- People with intellectual disabilities --- Retarded persons --- Patients --- Sick --- Medicine, Industrial --- People with disabilities --- Intellectual disability