Organisation De Cooperation Et De Developpement Economiques
19 Septembre 2008
9789264025561
This OECD Glossary contains a comprehensive set of over 6 700 definitions of key terminology, concepts and commonly used acronyms derived from existing international statistical guidelines and recommendations. In the main, the definitions are quoted word for word from these sources and a detailed reference is provided to enable the user to refer to the complete source document to obtain further information where needed.
Organisation De Cooperation Et De Developpement Economiques
10 Mars 2011
9789264087545
The report draws on data from the 2006 cycle of the Programme of International Student Assessment (PISA) to describe differences across and within countries in how much time students spend studying different subjects, how much time they spend in different types of learning activities, how they allocate their learning time and how they perform academically.
Organisation De Cooperation Et De Developpement Economiques
19 Novembre 2015
9789264220324
Cette édition des Perspectives économiques de l'OCDE analyse la situation économique actuelle et examine les politiques économiques à mettre en oeuvre pour favoriser une reprise soutenue dans les pays membres. Cette édition présente des perspectives jusqu'à fin 2016, pour les pays de l'OCDE et pour certaines économies non membres. Complétées par un large éventail de statistiques au niveau international, les Perspectives économiques de l'OCDE constituent un instrument sans équivalent pour suivre les évolutions économiques mondiales.
Organisation De Cooperation Et De Developpement Economiques
16 Septembre 2010
9789264083998
Plus du tiers de l´aide publique au développement prend chaque année le chemin de pays en situation de fragilité ou affectés par un conflit. Pourtant cette aide ne parvient pas toujours dans les meilleurs délais et de manière efficace à ceux qui en ont le plus besoin, surtout dans les pays qui se remettent d´un conflit. Le Programme d´action d´Accra, les récents examens par les pairs du Comité d´aide au développement (CAD) de l´OCDE et le rapport du Secrétaire général des Nations unies sur « La consolidation de paix au lendemain d´un conflit » en attestent tous, une convergence de vues s´opère sur le fait que l´engagement international est loin d´être optimal, en particulier pour ce qui est de l´orientation et de la mise en oeuvre des processus de financement de la transition.
Si, dans les pays en situation de fragilité ou affectés par un conflit, de nombreux facteurs déterminants échappent au contrôle des donneurs, les activités que ces derniers décident de financer et la manière dont ils choisissent de les financer influent sur la voie que suivront ces pays pour sortir du conflit. En effet, ces choix financiers ne concernent pas uniquement, loin de là, l´apport de ressources ; ils affectent les comportements, l´architecture de l´aide, les rapports de force, les priorités et le renforcement des capacités. Un choix n´étant jamais neutre, ils constituent en outre autant de signes d´approbation ou de désaveu : la décision de financer une activité a des conséquences qui débordent largement l´horizon temporel et le champ de cette activité.
Ce rapport aidera les membres du CAD et leurs partenaires à concevoir un financement des États en transition plus efficace, plus rapide et plus souple. Cela passe par une amélioration des politiques et pratiques actuelles en matière de financement, une modification des procédures et de la culture administrative prévalant dans les organismes donneurs et une exploitation optimale des instruments de financement de la transition disponibles au niveau des pays. Le rapport se penche aussi sur les moyens de rehausser l´efficacité opérationnelle des instruments de mise en commun de fonds, de mieux mettre en évidence le lien entre les divers modes de financement et l´appropriation locale, et de promouvoir une nouvelle approche pour le recensement et la hiérarchisation des besoins spécifiques à la transition.
Organisation De Cooperation Et De Developpement Economiques
17 Mai 2014
9789264208940
This report assesses the extent to which Dutch water governance is fit for future challenges and sketches an agenda for the reform of water policies in the Netherlands. It builds on a one-year policy dialogue with over 100 Dutch stakeholders, supported by robust analytical work and drawing on international best practice.
Organisation De Cooperation Et De Developpement Economiques
5 Novembre 2015
9789264223356
Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today's - and future - taxpayers. They aim to foster an overall «culture of compliance» based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.
Organisation De Cooperation Et De Developpement Economiques
5 Novembre 2015
9789264210875
Young people around the world are struggling to enter the labour market. In some OECD countries, one infour 16-29 year-olds is neither employed nor in education or training. The OECD Skills Outlook 2015 shows how improving the employability of youth requires a comprehensive approach. While education , social, and labour market policies have key roles to play, co-ordination between public policies and the private sector is also crucial. The publication, which builds on the results of the 2012 Survey of Adult Skills (PIAAC) presented in the first edition of the Skills Outlook, also presents examples of successful policies in selected countries.
Organisation De Cooperation Et De Developpement Economiques
7 Mai 2014
9789264205123
This book presents the findings of the OECD Development Assistance Committee's reviews of the individual development co-operation efforts Switzerland for 2013. It examines the development co-operation policies and programmes and performance of Switzerland, and examines both policy and implementation. It takse an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
Organisation De Cooperation Et De Developpement Economiques
5 Novembre 2015
9789264233768
All OECD countries have vulnerable populations in need of multiple service supports. And although the needs of vulnerable families, children and youth with mental health issues, the homeless, and the frail elderly can vary widely, the challenges government face when delivering multiple social supports to these groups are often similar. This book looks at the ways in which governments design and deliver integrated social services to vulnerable groups and the opportunities and challenges this brings. For each vulnerable group, the book addresses questions like: How are social services being integrated? How are vulnerable groups defined in different countries and how do populations compare? Why integrate service for vulnerable groups? It highlights pathways towards successful integration practices, and summarizes the evidence on good practice and promising common practices from across all of the vulnerable groups.
Organisation De Cooperation Et De Developpement Economiques
16 Février 2011
9789264096547
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. "Fishing expeditions" are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction´s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
Organisation De Cooperation Et De Developpement Economiques
29 Août 2015
9789282107843
Large-scale port projects have irreversible effects on land use and multiple impacts on the local economy and local community. They affect the way that the regional and national economy operates as a whole, with major impacts on regional transport systems. Port planners make better decisions when these broad impacts are examined as part of the development of a national freight transport and logistics strategy. Private investment in port terminals is also facilitated by the certainty engendered by development of a national freight transport and logistics strategy.
Organisation De Cooperation Et De Developpement Economiques
29 Août 2015
9789264235045
This report aims to identify new developments in the administration of central government that lead to better value for money: better services at lower costs for the taxpayers.
Organisation De Cooperation Et De Developpement Economiques
7 Février 2015
9789264216914
Renewables Information provides a comprehensive review of historical and current market trends in OECD countries, including 2013 preliminary data. An Introduction, notes, definitions and auxiliary information are provided in Part I. Part II of the publication provides an overview of the development of renewables and waste in the world over the 1990 to 2012 period. A greater focus is given to the OECD countries with a review of electricity generation and capacity from renewable and waste energy sources. Part III of the publication provides a corresponding statistical overview of developments in the world and OECD renewable and waste market. Part IV provides, in tabular form, a more detailed and comprehensive picture of developments for renewable and waste energy sources for the 34 OECD member countries, including 2013 preliminary data. It encompasses energy indicators, generating capacity, electricity and heat production from renewable and waste sources, as well as production and consumption of renewables and waste.
Organisation De Cooperation Et De Developpement Economiques
29 Août 2015
9789264232822
The African Economic Outlook 2015 analyses Africa's growing role in the world economy and predicts the continent's two-year prospects in crucial areas: macroeconomics, financing, trade policies and regionaintegration, human development, and governance. This 14th edition analyses regional development and spatial inclusion challenges faced by the continent. A section of one-page notes summarises recent economic growth, forecasts gross domestic product for 2015 and 2016, and highlights the main policy issues facing each of the 54 African countries. A statistical annex compares country-specific economic, social and political variables
Organisation De Cooperation Et De Developpement Economiques
14 Mai 2014
9789264206779
This 2014 OECD Economic Survey of Norway examines recent economic developements, policies and prospects. Special chapters cover real estate markets and financial risk and entrepreneurship.
Organisation De Cooperation Et De Developpement Economiques
8 Décembre 2012
9789264086135
La réduction des risques environnementaux a-t-elle plus de valeur lorsqu'il s'agit d'enfants que lorsqu'il s'agit d'adultes ? Et si oui, quelles sont les conséquences pour l'action des pouvoirs publics ? Produit final du projet sur l'évaluation des impacts sur la santé liés à l'environnement (VERHI), ce rapport expose les résultats de nouveaux travaux de recherche consacrés à cette importante question de politique de l'environnement.
Les auteurs présentent des estimations de la VVS (valeur d'une vie statistique) des enfants et des adultes qui sont produites sur la base de nouvelles approches méthodologiques de l'évaluation de la santé des enfants. Ces travaux se distinguent par la dimension internationale des enquêtes (réalisées en Italie, en République tchèque et au Royaume-Uni) et par un travail approfondi de mise au point.
Les résultats du projet sont multiples : deux nouveaux instruments d'enquête reposant sur des approches méthodologiques différentes ; de nouvelles estimations de la VVS des adultes et des enfants ; une analyse des effets du contexte et d'autres facteurs sur les préférences en matière de risques ; des moyens originaux de présenter les risques, dont divers supports visuels ; et des enseignements qui permettent de dégager des pistes intéressantes en vue de nouvelles études.
Organisation De Cooperation Et De Developpement Economiques
14 Mai 2014
9789264207455
National research systems face an increasingly competitive environment for ideas, talent and funds, and governments have shifted funds from institutional core funding to project funding, often on a competitive basis, or reward success in raising third-party funds in performance-based funding schemes. It is in this context that "research excellence initiatives" (REIs) have emerged. This is an instrument designed to encourage outstanding research by providing large-scale, long-term funding to designated research units. They provide funds for research and research-related measures, such as the improvement or extension of physical infrastructure, the recruitment of outstanding researchers from abroad and researcher training.
This report presents new evidence on how governments steer and fund public research in higher education and public research institutions through REIs. The report can help inform discussions on future government policy directions by providing information on how REIs work and on the functioning and characteristics of institutions that host centres of excellence. The findings show some of the benefits to be gained through REIs and note some pitfalls to be avoided.
Organisation De Cooperation Et De Developpement Economiques
8 Février 2014
9789264202740
This report contains a "Phase 2: Implementation of the Standard in Practice" review for Qatar, as well as a revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention.
The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction´s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.
Organisation De Cooperation Et De Developpement Economiques
20 Août 2015
9789264231443
This report contains the 2014 «Phase 2: Implementation of the Standards in Practice» Global Forum review of the Cook Islands. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. «Fishing expeditions» are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
Organisation De Cooperation Et De Developpement Economiques
20 Août 2015
9789264231290
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. «Fishing expeditions» are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes
Organisation De Cooperation Et De Developpement Economiques
20 Août 2015
9789264231429
This report contains the 2014 «Phase 2: Implementation of the Standards in Practice» Global Forum review of Aruba. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. «Fishing expeditions» are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes
Organisation De Cooperation Et De Developpement Economiques
8 Février 2014
9789264202580
This report contains the "Phase 2: Implementation of the Standard in Practice" review for Bermuda, as well as a revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention.
The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction´s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.
