Les États doivent accroître leurs dépenses au titre des enfants de moins de six ans afin de réduire les inégalités sociales et de permettre à tous d’être plus heureux, selon le premier rapport de l’OCDE qui ait jamais été écrit sur le bien être des enfants dans ses 30 pays membres.
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Agreement between France and Bermuda for the exchange of information relating to tax matters
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Agreement between Australia and Guernsey for the exchange of information relating to tax matters
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Agreement between Australia and the Cook Islands for the exchange of information relating to tax matters
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Agreement between Gibraltar and Australia for the exchange of information relating to tax matters
Society at a Glance - Asia/Pacific Edition 2009 looks at social trends and policy developments in Asia-Pacific countries, using indicators similar to those in OECD’s recently published Society at a Glance 2009 (focused on OECD economies).
Society at a Glance – Asia/Pacific Edition 2009 offers a concise quantitative overview of social trends and policies across Asia-Pacific economies.
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Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The United Kingdom moved to a resource-based (or accrual-based) financial management system in April 2001. This article evaluates the Australian and
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This article describes how the principles of management for results have worked in practice over the past two decades in Australia. The current performance information framework involves, among other things, the accrual-based outcomes and outputs policy, performance agreements between heads of agencies and their responsible ministers, and regular review and assessment, particularly at agency level.
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Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that