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In recent years, international taxation has received significant public and scholarly attention, and has been high on the international policy agenda. In this context, the work of the Organisation for Economic Cooperation and Development (OECD) has been central in reforming the international tax system. This paper is based on the keynote address delivered to the 2017 International Institute of Public Finance Annual Congress on 18 August 2017 in Tokyo by David Bradbury of the OECD, and highlights the OECD’s global tax agenda and how it can advance inclusive fiscal reform. The paper covers three major areas of the OECD’s work. First, it reviews the advances made by the OECD/G20 Base Erosion and Profit Shifting project to reduce BEPS, and the ongoing work to address the tax challenges of digitalisation. Second, it reviews the initiatives involving the exchange of taxpayer information, and the development of new standards on Automatic Exchange of Information and Exchange of Information on Request by the OECD. Finally, the paper considers how these international initiatives provide policymakers with more domestic tax policy options and recommendations on how tax systems can be better designed to achieve inclusive growth.

We examine how U.S. individuals respond to regulation intended to reduce offshore tax evasion. The Foreign Account Tax Compliance Act (FATCA) requires foreign financial institutions to report information to the U.S. government regarding U.S. account holders. We first document an average $7.8 billion to $15.3 billion decrease in equity foreign portfolio investment to the United States from tax-haven countries after FATCA implementation, consistent with a decrease in \"round-tripping\" investments attributable to U.S. investors' offshore tax evasion. When testing total worldwide investment out of financial accounts in tax havens post-FATCA, we find an average decline of $56.6 billion to $78.0 billion. We next provide evidence of other important consequences of this regulation, including increased expatriations of U.S. citizens and greater investment in alternative assets not subject to FATCA reporting, such as residential real estate and artwork. Our study contributes to both the academic literature and policy analysis on regulation, tax evasion, and crime.

Conversational assistants, such as Siri, Alexa, and Google Assistant, are ubiquitous and are beginning to be used as portals for medical services. However, the potential safety issues of using conversational assistants for medical information by patients and consumers are not understood. To determine the prevalence and nature of the harm that could result from patients or consumers using conversational assistants for medical information. Participants were given medical problems to pose to Siri, Alexa, or Google Assistant, and asked to determine an action to take based on information from the system. Assignment of tasks and systems were randomized across participants, and participants queried the conversational assistants in their own words, making as many attempts as needed until they either reported an action to take or gave up. Participant-reported actions for each medical task were rated for patient harm using an Agency for Healthcare Research and Quality harm scale. Fifty-four subjects completed the study with a mean age of 42 years (SD 18). Twenty-nine (54%) were female, 31 (57%) Caucasian, and 26 (50%) were college educated. Only 8 (15%) reported using a conversational assistant regularly, while 22 (41%) had never used one, and 24 (44%) had tried one \"a few times.\" Forty-four (82%) used computers regularly. Subjects were only able to complete 168 (43%) of their 394 tasks. Of these, 49 (29%) reported actions that could have resulted in some degree of patient harm, including 27 (16%) that could have resulted in death. Reliance on conversational assistants for actionable medical information represents a safety risk for patients and consumers. Patients should be cautioned to not use these technologies for answers to medical questions they intend to act on without further consultation from a health care provider.

The US monopoly of information regarding nuclear weapons was one of the distinctive features of the early Cold War. It encouraged US officials to bolster their country’s hegemonic role in post-war affairs, something that scholars have previously referred to in terms of “atomic diplomacy.” This paper shows that Cold War atomic diplomacy originated in an ancestral form of what we call today “science diplomacy,” distinctive of wartime allied relations during WW2. It first explores how science became a distinctive feature of wartime diplomacy by looking at agreements regarding exchanges of information and collaboration that shaped the relations between wartime allies (US, UK, and the Soviet Union). It then shows that their signing (and, at times, their rejection) eventually paved the way to conflicting views within allied administrations on what to share, making their officials less inclined to pool more knowledge toward the end of WW2. In conclusion, US monopolistic stances and atomic diplomacy originated in these disagreements, also marking the demise of wartime science diplomacy.

Abstract In this contribution, we focus on the question of how social workers actually deal with the complexity of sharing private information in three local networks of social provision that aim to combat child poverty. Building on the existing body of social work research, we discuss how practices for exchanging private information are enmeshed in a field of tension between both regulation and discretion. This complexity reveals a major challenge for social workers to justify their interventions. Based on a combination of qualitative semi-structured interviews with social workers in the network and participant observation during the network meetings, we examine the strategies of discretion, considerations and potential justifications of social workers in dealing with private information. Our analysis reveals three major themes: (i) legitimacy to act, (ii) deserving versus undeserving families and (iii) powerlessness to collectively act. We conclude that a rights-based approach can be crucial as a normative value orientation and as a point of reference to enable social workers in justifying how and why they exchange private information about families in poverty situations.

Contemporary economic entities function in various types of cooperation systems, which are primarily aimed at creating a competitive advantage and strengthening themselves in order to meet the requirements of competitors. One solution that can make a significant difference to one’s market advantage is outsourcing. It is a response of enterprises to the constantly changing conditions of functioning in a turbulent environment and the emerging new directions and concepts in management. It should be stressed that the choice of outsourcing as a strategy means not only to outsource selected work to external entities, but first of all to retain those competencies of the company that cannot be replaced by anyone. This means that a company must retain a certain sphere of the so-called key areas of activity, which in a positive way distinguish it from the competition and allow it to build an effective market advantage. The main objective of the article is to identify the areas of operation that are the most common subject of outsourcing and the determinants that affect the choice of an outsourcing operator in manufacturing companies in Poland. The variety of aspects of the research subject matter, oscillating around the main objective, has made it necessary to formulate the following research hypotheses: Research Hypothesis H1—The basic criteria determining the selection of an outsourcing operator are: price, quality of services provided and reputation; Research Hypothesis H2—The most common subject of outsourcing is finance and security. The survey was conducted in 2020, in the pre-pandemic period, on a sample of N = 120, including owners/managers of manufacturing enterprises. A non-random sample selection was used. The questionnaires were sent to 200 companies, however, only 126 were completed, of which 6 were not completed in full and were therefore rejected. The verification of the hypothesis was carried out using the chi-square test.

The doctrine of concerted practices has been developed over several decades of jurisprudence. To grasp this doctrine in a coherent and structured manner is essential for understanding cartel enforcement under Article 101 TFEU. This article shows that the evolution of concerted practices could be divided analytically into six distinct stages. Some important precedents have been adopted at each stage. We capture them by the succinct formulation of “rules”. The entire set of “rules” concisely represents the doctrine of concerted practices. We then turn to their critical reflection. A fuller picture of concerted practices emerges, revealing important weaknesses in the doctrine: (i) an apparent lack of new conceptual developments, which could be partially explained by the rule that enabled imprecise qualification of cartel infringements as agreements “and/or” concerted practices; and (ii) rebuttable presumptions and notions of passive participation or tacit acceptance of collusion gradually turned into a sui generis prohibition of exchange of information, which is hardly compatible with the definition of concerted practices or even violates the presumption of innocence. The doctrine of concerted practices was shaped before the age of the internet and virtual competition, which makes it fairly outdated for addressing emerging issues of algorithmic collusion. We could expect a resurgence of interest in the fundamentals of the concept and forthcoming new conceptual developments.

Nowadays, a number of mechanisms and tools are being used by health care organizations and physicians to electronically exchange the personal health information of patients. The main objectives of different methods of health information exchange (HIE) are to reduce health care costs, minimize medical errors, and improve the coordination of interorganizational information exchange across health care entities. The main challenges associated with the common HIE systems are privacy concerns, security risks, low visibility of system transparency, and lack of patient control. Blockchain technology is likely to disrupt the current information exchange models utilized in the health care industry. Little is known about patients' perceptions and attitudes toward the implementation of blockchain-enabled HIE networks, and it is still not clear if patients (as one of the main HIE stakeholders) are likely to opt in to the applications of this technology in HIE initiatives. Thus, this study aimed at exploring the core value of blockchain technology in the health care industry from health care consumers' views. To recognize the potential applications of blockchain technology in health care practices, we designed 16 information exchange scenarios for controlled Web-based experiments. Overall, 2013 respondents participated in 16 Web-based experiments. Each experiment described an information exchange condition characterized by 4 exchange mechanisms (ie, direct, lookup, patient-centered, and blockchain), 2 types of health information (ie, sensitive vs nonsensitive), and 2 types of privacy policy (weak vs strong). The findings show that there are significant differences in patients' perceptions of various exchange mechanisms with regard to patient privacy concern, trust in competency and integrity, opt-in intention, and willingness to share information. Interestingly, participants hold a favorable attitude toward the implementation of blockchain-based exchange mechanisms for privacy protection, coordination, and information exchange purposes. This study proposed the potentials and limitations of a blockchain-based attempt in the HIE context. The results of this research should be of interest to both academics and practitioners. The findings propose potential limitations of a blockchain-based HIE that should be addressed by health care organizations to exchange personal health information in a secure and private manner. This study can contribute to the research in the blockchain area and enrich the literature on the use of blockchain in HIE efforts. Practitioners can also identify how to leverage the benefit of blockchain to promote HIE initiatives nationwide.

The exchange and use of health information can help healthcare professionals and policymakers make informed decisions on ways of improving patient and population health. Many low-and middle-income countries (LMICs) have however failed to embrace the approaches and technologies to facilitate health information exchange (HIE). We sought to understand the barriers and facilitators to the implementation and adoption of HIE in LMICs. Two reviewers independently searched 11 academic databases for published and on-going qualitative, quantitative and mixed-method studies and searched for unpublished work through the Google search engine. The searches covered the period from January 1990 to July 2014 and were not restricted by language. Eligible studies were independently, critically appraised and then thematically analysed. The searches yielded 5461 citations after de-duplication of results. Of these, 56 articles, three conference abstracts and four technical reports met the inclusion criteria. The lack of importance given to data in decision making, corruption and insecurity, lack of training and poor infrastructure were considered to be major challenges to implementing HIE, but strong leadership and clear policy direction coupled with the financial support to acquire essential technology, improve the communication network, and provide training for staff all helped to promote implementation. The body of work also highlighted how implementers of HIE needed to take into account local needs to ensure that stakeholders saw HIE as relevant and advantageous. HIE interventions implemented through leapfrog technologies such as telehealth/telemedicine and mHealth in Brazil, Kenya, and South Africa, provided successful examples of exchanging health information in LMICs despite limited resources and capability. It is important that implementation of HIE is aligned with national priorities and local needs. L’échange et l’utilisation des informations sur la santé peuvent aider les professionnels de la santé et les décideurs à prendre des décisions éclairées sur les moyens d’améliorer la santé des patients et des populations. De nombreux pays à revenu faible ou intermédiare (PRF-PRI) n’ont cependant pas su adopter les approches et technologies permettant de faciliter l’échange des informations sur la santé (HIE). Nous avons cherché à comprendre les éléments qui entravent ou facilitent la mise en œuvre et l’adoption des informations sur la santé dans les PRF-PRI. Deux auteurs ont indépendamment parcouru 11 bases de données universitaires à la recherche d’études qualitatives, quantitatives et mixtes, publiées et en cours de publication; ils sont également allés à la recherche de travaux non publiés par le biais du moteur de recherche Google. Les recherches portaient sur la période de janvier 1990 à juillet 2014 et n’étaient pas restreintes à une seule langue. Les études retenues ont été évaluées, puis analysées par thème de manière indépendante et critique. Les recherches ont donné 5461 citations après déduplication des résultats. Parmi celles-ci, 56 articles, trois résumés de conférences et quatre rapports techniques répondaient aux critères d’inclusion. Le peu d’importance accordée aux données dans la prise de décision, la corruption et l’insécurité, le manque de formation et l’insuffisance des infrastructures sont apparus comme des défis majeurs à la mise en œuvre des informations sur la santé; mais par contre des éléments comme un solide leadership et une orientation politique claire assortis d’un soutien financier permettant d’acquérir la technologie essentielle, d’améliorer le réseau de communication et de former le personnel, contribuent tous à la promotion de la mise en œuvre. L’ensemble des travaux a également relevé le fait que les responsables de la mise en œuvre des informations sur la santé doivent tenir compte des besoins locaux afin de s’assurer que les intervenants considèrent les informations sur la santé comme pertinentes et fructueuses. Les interventions HIE mises en œuvre grâce à des technologies efficaces comme la télésanté/télémédecine et la santé mobile au Brésil, au Kenya et en Afrique du Sud, sont des exemples de réussite en matière d’échange d’informations sur la santé dans les PRF-PRI en dépit des ressources et des capacités limitées. Il est important que la mise en œuvre des informations sur la santé soit conforme aux priorités nationales et aux besoins locaux. El intercambio y uso de la información de salud puede ayudar a los profesionales de la salud y formuladores de políticas a tomar decisiones informadas sobre las formas de mejorar la salud del paciente y la población. Muchos países de ingresos bajos y medios (PIBMs) han sin embargo fracasado en acoger las estrategias y tecnologías para facilitar el intercambio de información de salud (IIS). Tuvimos como objetivo entender las barreras y facilitadores para la implementación y adopción del IIS en PIBMs. Dos investigadores independientemente utilizaron 11 bases de datos académicas para buscar estudios cualitativos, cuantitativos y de métodos mixtos publicados y en desarrollo, y buscaron trabajos no publicados a través del motor de búsqueda Google. Las búsquedas cubrieron el periodo entre enero de 1990 y julio de 2014 y no se restringieron por idioma. Los estudios elegibles fueron evaluados de manera independiente y crítica, y luego analizados temáticamente. Las búsquedas produjeron 5461 citas después de la deduplicación de los resultados. De estos, 56 artículos, tres abstractos de conferencias y cuatro reportes técnicos cumplieron los criterios de inclusión. La falta de importancia dada a los datos en el proceso de toma de decisiones, la corrupción y la inseguridad, la falta de entrenamiento y la pobre infraestructura fueron considerados como retos importantes para implementar el ISS, pero el liderazgo fuerte y una dirección de políticas clara, junto con el apoyo financiero para adquirir tecnología esencial, mejoran la red de comunicación y proveen entrenamiento para los trabajadores, lo cual ayuda a promover la implementación. El trabajo también destaca como los implementadores del ISS deben tener en cuenta las necesidades locales para asegurar que las partes interesadas perciban el ISS como relevante y ventajoso. Las intervenciones del ISS implementadas a través de estrategias para sobreponer barreras como la telesalud/tele-medicina y la mSalud en Brasil, Kenia y Suráfrica, son ejemplos exitosos del intercambio de información de salud en PIBMs a pesar de los recursos y capacidad limitada. Es importante que la implementación del ISS esté alineada con prioridades naciones y necesidades locales. 医疗信息的交换和使用能够帮助医疗健康专业人士和政策制定 者形成关于提高病人和人口健康方式的有效决策。然而, 许多 中低收入国家没有采用促进医疗信息交换的方式和技术。我们 致力于了解中低收入国家医疗信息交换的障碍和促进因素的实 施和应用。2名文献回顾者各自搜寻11个已出版和正在进行的 定性研究、定量研究和混合研究方法的学术数据库, 并且通过 谷歌搜索引擎搜寻未出版的研究。研究覆盖了1990年1月至 2014年7月间各类语言的文献。我们各自批判性地评估并且有 目的地分析合格的研究。在去除重复研究结果后, 本研究涵盖 了5461个引用。在这些之中, 56篇文章、3个会议纪要和4个技 术报告符合内部标准。我们认为关于决策制定、腐败和不安全 性数据重要性的缺乏, 培训匮乏和低质量基础设施是实施医疗 信息互换的主要挑战, 但是强大的领导力、明确的政策方向以 及取得重要技术的财政支持能够提升沟通系统, 为员工提供培 训, 从而帮助提升医疗信息互换的实施。研究主体同时强调医 疗信息互换的实施者如何考虑当地需求从而保证利益相关者将 医疗信息互换看做是相关的和有益的。通过交替前进技术 （例 如巴西的远程医疗、肯尼亚的远程药物和南非的远程健康） 实 施的医疗信息互换干预行为展现出中低收入国家交换医疗信息 的成功例子, 尽管各国资源和能力有限。医疗信息互换的应用 与国家有效性和当地需求联系在一起十分重要。

Hospital-based health promotion resources to assist pregnant women in adopting a healthy lifestyle and optimizing gestational weight gain are important, but with limited effects. Increasingly, women are using mobile apps to access health information during the antenatal period. The aims of the study were to investigate app-usage by Chinese women during pregnancy and to gain a better understanding of their views and attitudes toward apps containing health information. A mixed methods study design was applied. Study participants were recruited from 2 maternity hospitals in Shanghai, China, between March and July 2018. A self-administered Web-based survey was conducted with 535 pregnant Chinese women on their sources of health information and reasons for using apps during pregnancy. A total of 4 semistructured focus groups were also conducted with the pregnant women (n=28). The use of pregnancy-related apps and the internet was common among the respondents. Almost half of the women had used pregnancy-related apps. Specifically, the use of apps for health information declined as pregnancy progressed from 70% (35/50) in the first trimester to 41.3% (143/346) in the third trimester. The main reason for using an app was to monitor fetal development (436/535, 81.5%), followed by learning about nutrition and recording diet in pregnancy (140/535, 26.2%). The women found that the apps were useful and convenient and can support lifestyle modifications during pregnancy. However, some apps also contained misinformation or incorrect information that could cause anxiety as reported by the participants. Many women expressed the need for developing an app containing evidence-based, well-informed, and tailored health information to support them during pregnancy. The study suggests that apps were widely used by many Chinese women during pregnancy to monitor fetal development, to obtain diet and physical activity information, and to track their body changes. The women highly appreciated the evidence-based information, expert opinions, and tailored advice available on apps. Smartphone apps have the potential to deliver health information for pregnant women.